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

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This topic is covered by the following reading lists:

1. Mondialisation

2020

• Nikolaj Kirkeby Niebuhr, 2020. "Managerial Overconfidence and Self-Reported Success," Economics Working Papers 2020-01, Department of Economics and Business Economics, Aarhus University.
• Fenoll-Bernal, Antonio & Serrano Madrid, Jose, 2020. "Calidad de la información contable y esfuerzo del auditor: El caso español," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, vol. 4(1), pages 52-68, January.
• Dan Dacian Cuzdriorean & Szilveszter Fekete & Alina Beattrice Vladu, 2020. "Identifying the Promoters of Students’ Sustainable Behaviour: An Empirical Study," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 22(54), pages 432-432, April.
• Lucian CERNUȘCA & Luiela Magdalena CSORBA, 2020. "New Accounting Regulations on Waste Management," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(1), pages 11-21, January.
• Sonia Elena POPESCU, 2020. "Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(1), pages 3-10, January.
• Maria MORNEA, 2020. "Features of the Accounting Records Specific to the Cooperative System in Agricultural Cooperatives," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(1), pages 31-41, January.
• Bogdan Cosmin GOMOI, 2020. "Taxation for Individual Part-Time Contracts," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(1), pages 48-59, January.
• Dorel MATEȘ & Veronica GROSU & Aura DOMIL & Svetlana MIHĂILĂ & Marian SOCOLIUC & Oana BOGDAN & Dana PORDEA, 2020. "Organising the Accounting Activity within Entities in the Production Field (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(2), pages 10-18, February.
• Lucian CERNUȘCA, 2020. "The Accounting and Tax Regime Regarding Sponsorship," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(2), pages 19-29, February.
• Sonia Elena POPESCU, 2020. "Case Study on the Presentation of Financial Statements in the Communist Period and in Current Times (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(2), pages 3-9, February.
• Lucian-Dorel ILINCUȚĂ, 2020. "Considerations Regarding the Accounting Treatment Applied to Investment Properties (I)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(2), pages 30-39, February.
• Lucian-Dorel ILINCUȚĂ, 2020. "Considerations Regarding the Accounting Treatment Applied to Investment Properties (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(3), pages 12-23, March.
• Elena STĂNCIULESCU, 2020. "Allowances and Valuation Allowances – Essential Elements for the Presentation of the Fair View of the Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(3), pages 24-34, March.
• Dorel MATEȘ & Veronica GROSU & Aura DOMIL & Svetlana MIHĂILĂ & Marian SOCOLIUC & Oana BOGDAN & Dana PORDEA, 2020. "Organising the Accounting Activity within Entities in the Production Field (II)," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(3), pages 3-11, March.
• Bogdan Cosmin GOMOI, 2020. "The Taxation Mechanism for Revenues Obtained from Intellectual Property Rights," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(3), pages 54-64, March.
• Margareta LESPEZANU, 2020. "Specific Practices Regarding the Recording in Accounting of the Economic-Financial Operations Regarding the Personnel, During the Period of Emergency Status Established by the Decree 195/2020," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(4), pages 22-30, April.
• Elena STĂNCIULESCU, 2020. "The Impact of Events Subsequent to the Financial Year End on the Financial Statements," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 0(4), pages 31-37, April.
• Radu MÄ‚RGINEAN & Delia Corina MIHÄ‚LÈšAN, 2020. "Perfecting Management Accounting In The Furniture Industry Through The Abc Method," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(22), pages 1-2.
• Maria Vassiljev, 2020. "The Impact of Fraud-Themed Course On Students’ Attitude to Fraud. Does Previous Studies and Background Matter?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(1), pages 113-138, March.
• Victoria Stanciu & Irina Bogdana Pugna & Mirela Gheorghe, 2020. "New Coordinates of Accounting Academic Education. A Romanian Insight," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(1), pages 158-178, March.
• Quynh Nguyen, 2020. "Corporate Governance and Earnings Management in Vietnamese Listed Firms: A Pitch," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(1), pages 179-188, March.
• Fatma Zehri & Inaam Zgarni, 2020. "Internal and External Corporate Governance Mechanisms and Earnings Management: An International Perspective," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(1), pages 33-64, March.
• Nalan Akdogan & Seval Kardes Selimoglu & Medine Turkcan, 2020. "Sustainability Accounting and Corporate Social Responsibility in Turkey and in Its Region," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(1), pages 5-32, March.
• Silvia Petre & Nadia Albu, 2020. "Investigating IFRS Compliance in Transitioning Countries: A Qualitative Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 19(1), pages 89-112, March.
• Md. Musharof Hossain & Monir Ahmmed & Md. Kazi Golam Azam & Serajul Islam & Md.Faruk Bhuiyan & Md. Ahasanul Hoque, 2020. "Disclosure Practices Regarding Corporate Social Responsibility (CSR) of Some Listed Companies: Evidence from Chittagong Stock Exchange, Bangladesh," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(5), pages 526-535, May.
• Fuad Suliman Al-Fasfus, 2020. "Impact of Free Cash Flows on Dividend Pay-Out in Jordanian Banks," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(5), pages 547-558, May.
• Ngoc Thi Bui & Oanh Thi Tu Le & Phuong Thi Thanh Nguyen, 2020. "Management Accounting Practices among Vietnamese Small and Medium Enterprises," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 10(1), pages 94-115, January.
• Lilyana Kamburova, 2020. "Òhe rise of intangible assets and approaches to their valuation," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 51-64.
• Marcelo Ortiz, 2020. "Financial Disclosure Environment and the Cash Policy of Private Firms," Working Papers 1148, Barcelona Graduate School of Economics.
• Jose Miguel Tirado-Beltrán & José David Cabedo & Dennis Esther Muñoz-Ramírez, 2020. "Risk Disclosure and Cost of Equity: A Bayesian Approach," Revista CEA, Instituto Tecnológico Metropolitano, vol. 6(11), pages 25-43, January.
• Jose Miguel Tirado-Beltrán & José David Cabedo & Dennis Esther Muñoz-Ramírez, 2020. "Divulgación de información sobre riesgos y coste de los recursos propios: un enfoque bayesiano," Revista CEA, Instituto Tecnológico Metropolitano, vol. 6(11), pages 25-43, January.
• Israeli, Doron & Kaniel, Ron & Sridharan, Suhas A., 2020. "The Real Side of the High-Volume Return Premium," CEPR Discussion Papers 14587, C.E.P.R. Discussion Papers.
• López-Espinosa, Germán & Ormazabal, Gaizka & Sakasai, Yuki, 2020. "Switching From Incurred to Expected Loan Loss Provisioning: Early Evidence," CEPR Discussion Papers 14803, C.E.P.R. Discussion Papers.
• Olivier E. Malay, 2020. "How to articulate beyond GDP and businesses’ social and environmental indicators?," Discussion Papers (IRES - Institut de Recherches Economiques et Sociales) 2020014, Université catholique de Louvain, Institut de Recherches Economiques et Sociales (IRES).
• Ehsan Khansalar & Eilnaz Kashefi-Pour, 2020. "The usefulness of the double entry constraint for predicting earnings," Review of Quantitative Finance and Accounting, Springer, vol. 54(1), pages 51-67, January.
• Richard Cazier & Rosemond Desir & Ray J. Pfeiffer & Lumina Albert, 2020. "Intra-industry information transfer effects of leading firms’ earnings narratives," Review of Quantitative Finance and Accounting, Springer, vol. 54(1), pages 29-49, January.
• Ming-Chin Chen & Chia-Wen Chang & Mei-Chueh Lee, 2020. "The effect of chief financial officers’ accounting expertise on corporate tax avoidance: the role of compensation design," Review of Quantitative Finance and Accounting, Springer, vol. 54(1), pages 273-296, January.
• Luminita Enache & Khaled Hussainey, 2020. "The substitutive relation between voluntary disclosure and corporate governance in their effects on firm performance," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 413-445, February.
• Yin Liu & Huiqi Gan & Khondkar Karim, 2020. "Corporate risk-taking after adoption of compensation clawback provisions," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 617-649, February.
• Peng-Chia Chiu & Timothy D. Haight, 2020. "Investor learning, earnings signals, and stock returns," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 671-698, February.
• Gerald J. Lobo & Ashok Robin & Kean Wu, 2020. "Share repurchases and accounting conservatism," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 699-733, February.
• Thomas J. Lopez & Craig A. Sisneros & Trevor Sorensen, 2020. "The market pricing of negative special items through time: an unintended consequence of regulation change?," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 753-777, February.
• Chii-Shyan Kuo & Chandra Subramaniam & Xu Wang & Shih-Ti Yu, 2020. "Adoption of performance-vested equity incentives under investor pressure: window dressing or taking the window of opportunity?," Review of Quantitative Finance and Accounting, Springer, vol. 54(2), pages 565-587, February.
• Rajiv D. Banker & Dmitri Byzalov & Shunlan Fang & Byunghoon Jin, 2020. "Operating asymmetries and non-linear spline correction in discretionary accrual models," Review of Quantitative Finance and Accounting, Springer, vol. 54(3), pages 803-850, April.
• Bok Baik & Jin-Mo Kim & Kyonghee Kim & Sukesh Patro, 2020. "Hedge fund ownership and voluntary disclosure," Review of Quantitative Finance and Accounting, Springer, vol. 54(3), pages 877-910, April.
• Ling Tuo & Ji Yu & Yu Zhang, 2020. "How do industry peers influence individual firms’ voluntary disclosure strategies?," Review of Quantitative Finance and Accounting, Springer, vol. 54(3), pages 911-956, April.
• Archana Jain & Chinmay Jain & Ashok Robin, 2020. "Does accounting conservatism deter short sellers?," Review of Quantitative Finance and Accounting, Springer, vol. 54(3), pages 1075-1100, April.
• Min Liu, 2020. "Real and accrual-based earnings management in the pre- and post- engagement partner signature requirement periods in the United Kingdom," Review of Quantitative Finance and Accounting, Springer, vol. 54(3), pages 1133-1161, April.
• Eliza Xia Zhang, 2020. "The impact of cash flow management versus accruals management on credit rating performance and usage," Review of Quantitative Finance and Accounting, Springer, vol. 54(4), pages 1163-1193, May.
• Katsiaryna Salavei Bardos & Brandon N. Cline & Gregory Koutmos, 2020. "Risk dynamics around restatement announcements," Review of Quantitative Finance and Accounting, Springer, vol. 54(4), pages 1279-1313, May.
• Krishnan, Gopal V. & Tanyi, Paul, 2020. "Does Regulating Audit Pricing Enhance Audit Quality and the Timeliness of Audit Reporting? The Texas Experience," Journal of Law, Finance, and Accounting, now publishers, vol. 5(1), pages 1-64, April.
• Kim, Yongtae & Park, Hyungshin, 2020. "Wrongful Discharge Laws and Asymmetric Cost Behavior," Journal of Law, Finance, and Accounting, now publishers, vol. 5(1), pages 65-105, April.
• Lilyana Kamburova, 2020. "The Development of Practices for the Preparation of Consolidated Financial Statements," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 123-133, March.
• Maria Markova, 2020. "Approaches for Recognition of Public-Private Partnership Assets – Accounting Issues," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 125-135, May.
• Michael Musov, 2020. "Development and Problems of Accounting Higher Education in the U.S. and Bulgaria: Parallels in History," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 16-32, May.
• Boika Brezoeva, 2020. "The Cryptocurrency - Accounting Challenge," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 53-75, May.
• Yasen Daskalov, 2020. "Qualitative Characteristics of the Information Presented in the Financial Statements Prepared on the Basis of the International Public Sector Accounting Standards," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 89-97, May.
• Atanaska Filipova-Slancheva, 2020. "Periodic Review of Financial Statements of Banks in Bulgaria," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 99-124, May.
• Sergei Sarkissian & Yan Wang, 2020. "Cross-Country Competitive Effects of Cross-Listings," Review of Corporate Finance Studies, Oxford University Press, vol. 9(1), pages 116-164.
• Evangelos Chytis & Stergios Tasios & Ioannis Filos, 2020. "The effect of corporate governance mechanisms on tax planning during financial crisis: an empirical study of companies listed on the Athens stock exchange," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(1), pages 30-38, March.
• Huang, Qiubin & Xiong, Mengyuan & Xiao, Ming, 2020. "Managerial ability, financial performance and goodwill impairment: A moderated mediation analysis," MPRA Paper 100459, University Library of Munich, Germany.
• Kang, Jung Koo & Loumioti, Maria & Wittenberg-Moerman, Regina, 2020. "Lifting the banking veil: credit standards’ harmonization through lending transparency," Working Paper Series 2367, European Central Bank.
• Smith, Kevin & So, Eric C., 2020. "Measuring Risk Information," Research Papers 3857, Stanford University, Graduate School of Business.
• P. R. Weerathunga & Chen Xiaofang & T. K. G. Sameera, 2020. "Heterogeneity in Earning Management of Listed Companies Following International Financial Reporting Standards Convergence: A Developing Country Experiences," International Journal of Economics and Financial Issues, Econjournals, vol. 10(1), pages 101-108.
• Griffin, Paul A. & Neururer, Thaddeus & Sun, Estelle Y., 2020. "Environmental performance and analyst information processing costs," Journal of Corporate Finance, Elsevier, vol. 61(C).
• Zhang, Shanshan & Liu, Chang, 2020. "State ownership and the structuring of lease arrangements," Journal of Corporate Finance, Elsevier, vol. 62(C).
• Chung, Chune Young & Kim, Incheol & Rabarison, Monika K. & To, Thomas Y. & Wu, Eliza, 2020. "Shareholder litigation rights and corporate acquisitions," Journal of Corporate Finance, Elsevier, vol. 62(C).
• Soon Kim, Kyung & Young Chung, Chune & Hwon Lee, Jin & Cho, Sangjun, 2020. "Accruals quality, information risk, and institutional investors’ trading behavior: Evidence from the Korean stock market," The North American Journal of Economics and Finance, Elsevier, vol. 51(C).
• Seok, Sang Ik & Cho, Hoon & Ryu, Doojin, 2020. "The information content of funds from operations and net income in real estate investment trusts," The North American Journal of Economics and Finance, Elsevier, vol. 51(C).
• Asiri, Mohammed & Al-Hadi, Ahmed & Taylor, Grantley & Duong, Lien, 2020. "Is corporate tax avoidance associated with investment efficiency?," The North American Journal of Economics and Finance, Elsevier, vol. 52(C).
• Yamaguchi, Rintaro, 2020. "Available capital, utilized capital, and shadow prices in inclusive wealth accounting," Ecological Economics, Elsevier, vol. 169(C).
• Ho, Kung-Cheng & Yen, Huang-Ping & Gu, Yan & Shi, Lisi, 2020. "Does societal trust make firms more trustworthy?," Emerging Markets Review, Elsevier, vol. 42(C).
• Grey, Colette & Flynn, Antoinette & Donnelly, Ray, 2020. "Management compensation contracts and distribution policies in the US technology sector," International Review of Financial Analysis, Elsevier, vol. 67(C).
• Kim, Kyung Soon & Chung, Chune Young & Liu, Chang, 2020. "Is institutional monitoring time-varying? Evidence from the Korean market," Finance Research Letters, Elsevier, vol. 32(C).
• Chen, Clara Chia Sheng & Chou, Yan-Yu & Wei, Peihwang, 2020. "Country factors in earnings management of ADR firms," Finance Research Letters, Elsevier, vol. 32(C).
• Yang, Daecheon & Kim, Hyuntae, 2020. "Managerial overconfidence and manipulation of operating cash flow: Evidence from Korea✰," Finance Research Letters, Elsevier, vol. 32(C).
• Penman, Stephen & Zhang, Xiao-Jun, 2020. "A theoretical analysis connecting conservative accounting to the cost of capital," Journal of Accounting and Economics, Elsevier, vol. 69(1).
• He, Shuoyuan & Narayanamoorthy, Ganapathi (Gans), 2020. "Earnings acceleration and stock returns," Journal of Accounting and Economics, Elsevier, vol. 69(1).
• Beaver, William H. & McNichols, Maureen F. & Wang, Zach Z., 2020. "Increased market response to earnings announcements in the 21st century: An Empirical Investigation," Journal of Accounting and Economics, Elsevier, vol. 69(1).
• Gao, Pingyang & Jiang, Xu, 2020. "The economic consequences of discrete recognition and continuous measurement," Journal of Accounting and Economics, Elsevier, vol. 69(1).
• Bonsall, Samuel B. & Green, Jeremiah & Muller, Karl A., 2020. "Market uncertainty and the importance of media coverage at earnings announcements," Journal of Accounting and Economics, Elsevier, vol. 69(1).
• Xu, Zhaoxia, 2020. "Economic policy uncertainty, cost of capital, and corporate innovation," Journal of Banking & Finance, Elsevier, vol. 111(C).
• FENDRI ZOUARI, Nawel & NEIFAR, MALIKA, 2020. "Loan loss provisions under regulatory pressure: public versus private banks in Tunisia," MPRA Paper 99081, University Library of Munich, Germany.
• Ojo, Marianne, 2020. "The need for global coordination and cooperation transparency and uncertainty amid the COVID -19 outbreak," MPRA Paper 99775, University Library of Munich, Germany.
• Magni, Carlo Alberto & Marchioni, Andrea, 2020. "Average rates of return, working capital, and NPV-consistency in project appraisal: A sensitivity analysis approach," MPRA Paper 99922, University Library of Munich, Germany.
• Roedl, Marianne & Dupont, Genevieve, 2020. "Monetary policy implications of the COVID-19 outbreak, the social pandemic," MPRA Paper 99981, University Library of Munich, Germany.
• Dinithi Ranasinghe & Paul Mather & Suzanne Young, 2020. "Board structure and earnings persistence: The mediation effect of board processes," Australian Journal of Management, Australian School of Business, vol. 45(2), pages 266-293, May.
• Fernando Zanella & Peter Oyelere, 2020. "Are non-sticky costs endemic in the Arabian Gulf Region? Evidence from publicly listed companies," Proceedings of International Academic Conferences 10012411, International Institute of Social and Economic Sciences.
• Magaji Abba & Muhammad Auwal Kabir & Abdulkadir Abubakar, 2020. "Environmental Disclosures Effect on Cost of Capital Structure Financing of the Nigerian Listed Companies," Proceedings of Business and Management Conferences 10112442, International Institute of Social and Economic Sciences.
• Kanitsorn Terdpaopong & Robert C. Rickards & Penprapak Manapreechadeelert, 2020. "The 2011 floods’ impact on the Thai industrial estates’ financial stability: a ratio analysis with policy recommendations," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 22(3), pages 1991-2014, March.
• Christian Lohmann & Thorsten Ohliger, 2020. "Bankruptcy prediction and the discriminatory power of annual reports: empirical evidence from financially distressed German companies," Journal of Business Economics, Springer, vol. 90(1), pages 137-172, February.
• Kay Blaufus & Franziska Hoffmann, 2020. "The effect of simplified cash accounting on tax and financial accounting compliance costs," Journal of Business Economics, Springer, vol. 90(2), pages 173-205, March.
• Sara Bormann & Debbie Claassen & Christian Hofmann & Nina Schwaiger, 2020. "Conservative traits and managerial forecasting style," Journal of Business Economics, Springer, vol. 90(3), pages 335-368, April.
• Florian Kiy & Theresa Zick, 2020. "Effects of declining bank health on borrowers’ earnings quality: evidence from the European sovereign debt crisis," Journal of Business Economics, Springer, vol. 90(4), pages 615-673, May.
• Yuri Biondi & Simone Righi, 2020. "Much ado about making money: the impact of disclosure, news and rumors on the formation of security market prices over time," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 15(2), pages 333-362, April.
• Brian D. Knox, 2020. "A strategy map’s effect on the feedback that middle managers pass along to upper management," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(4), pages 381-404, February.
• Mareike Bergmann & Christian Brück & Thorsten Knauer & Anja Schwering, 2020. "Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 25-54, April.
• Thorsten Knauer & Nicole Nikiforow & Sebastian Wagener, 2020. "Determinants of information system quality and data quality in management accounting," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 97-121, April.
• Marius Gros & Alexander Nevrela, 2020. "Revisiting the effectiveness of the German accounting enforcement reforms: a replication study," Management Review Quarterly, Springer, vol. 70(1), pages 135-164, February.
• Jeong-Hun Sin, 2020. "A study on the financial efficiency analysis method by redesigning the DEA model," OPSEARCH, Springer;Operational Research Society of India, vol. 57(2), pages 347-363, June.
• Jeffrey L. Callen & Matthew R. Lyle, 2020. "The term structure of implied costs of equity capital," Review of Accounting Studies, Springer, vol. 25(1), pages 342-404, March.
• Ravi Dharwadkar & David Harris & Linna Shi & Nan Zhou, 2020. "The initiation of audit committee interlocks and the contagion of accounting policy choices: evidence from special items," Review of Accounting Studies, Springer, vol. 25(1), pages 120-158, March.
• Timothy A. Seidel & Chad A. Simon & Nathaniel M. Stephens, 2020. "Management bias across multiple accounting estimates," Review of Accounting Studies, Springer, vol. 25(1), pages 1-53, March.
• Oliver Dürr & Markus Nisch & Anna Rohlfing-Bastian, 2020. "Incentives in optimally sized teams for projects with uncertain returns," Review of Accounting Studies, Springer, vol. 25(1), pages 313-341, March.
• Andreas Andrikopoulos & Michael Bekiaris & Konstantinos Kostaris, 2020. "Stars in a small world: social networks in auditing research," Scientometrics, Springer;Akadémiai Kiadó, vol. 122(1), pages 625-643, January.
• Monika Wakuła, 2020. "The importance of accounting and reporting in the process of finance management in a basic unit of the territorial government," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 1996-2011, March.
• Lela Nurlaela Wati & Ramdany & Momon, 2020. "Does corporate governance affect financial reporting quality of politically connected firms?," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 2126-2143, March.
• Aksana A. Turgaeva & Liudmila V. Kashirskaya & Yulia A. Zurnadzhyants & Olga A. Latysheva & Irina V. Pustokhina & Andrei V. Sevbitov, 2020. "Assessment of the financial security of insurance companies in the organization of internal control," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 2243-2254, March.
• Liudmila V. Kashirskaya & Alexey A. Sitnov & Dilmurod Аsh. Davlatzoda & Tatiana M. Vorozheykina, 2020. "Knowledge audit as a key tool for business research in the information society," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 2299-2319, March.
• Marcelo Ortiz, 2020. "Financial disclosure environment and the cash policy of private firms," Economics Working Papers 1692, Department of Economics and Business, Universitat Pompeu Fabra.
• Проф. Д-Р Фаня Филипова & Доц. Д-Р Венелин Георгиев & Гл. Ас. Д-Р Атанас Атанасов & Гл. Ас. Д-Р Рени Петрова & Гл. Ас. Д-Р Румяна Маринова, 2020. "Ефекти От Прилагането На Мсфо 15 Приходи От Договори С Клиенти В Част От Българските Предприятия За Периода 2017 – 2018 Година," ICPA Articles, Institute of Certified Public Accountants, vol. 2020(1), pages 1-16.
• Le Ha Thi Thu, 2020. "The Impact of Auditor Specialization and Banks’ Listing Status on Earnings Management in Vietnamese Commercial Banks," Asian Journal of Law and Economics, De Gruyter, vol. 11(1), pages 1-16, April.
• Kim, Junwoo & Kim, Robert & Kim, Sangwan, 2020. "Does financial statement comparability mitigate delayed trading volume before earnings announcements?," Journal of Business Research, Elsevier, vol. 107(C), pages 62-75.
• Lee, Sang Mook & Jiraporn, Pornsit & Song, Hakjoon, 2020. "Customer concentration and stock price crash risk," Journal of Business Research, Elsevier, vol. 110(C), pages 327-346.
• Xue, Xiaolin & Zhang, Junrui & Yu, Yangxin, 2020. "Distracted passive institutional shareholders and firm transparency," Journal of Business Research, Elsevier, vol. 110(C), pages 347-359.
• Ball, Ray & Gerakos, Joseph & Linnainmaa, Juhani T. & Nikolaev, Valeri, 2020. "Earnings, retained earnings, and book-to-market in the cross section of expected returns," Journal of Financial Economics, Elsevier, vol. 135(1), pages 231-254.
• Kusano, Masaki, 2020. "Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
• El-Helaly, Moataz & Ntim, Collins G. & Al-Gazzar, Manar, 2020. "Diffusion theory, national corruption and IFRS adoption around the world," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
• Kamarudin, Khairul Anuar & Ariff, Akmalia M. & Jaafar, Aziz, 2020. "Investor protection, cross-listing and accounting quality," Journal of Contemporary Accounting and Economics, Elsevier, vol. 16(1).
• Liu, Ningyue & Bredin, Don & Cao, Huijuan, 2020. "The investment behavior of Qualified Foreign Institutional Investors in China," Journal of Multinational Financial Management, Elsevier, vol. 54(C).
• Bai, Min & Xu, Limin & Yu, Chia-Feng (Jeffrey) & Zurbruegg, Ralf, 2020. "Superstition and stock price crash risk," Pacific-Basin Finance Journal, Elsevier, vol. 60(C).
• de Carvalho, Antonio Gledson & Pinheiro, Roberto B. & Sampaio, Joelson Oliveira, 2020. "The dynamics of earnings management in IPOs and the role of venture capital," Research in International Business and Finance, Elsevier, vol. 51(C).
• Zhang, Li, 2020. "The effects of trading rights and ownership structures on the informativeness of accounting earnings: Evidence from China’ split share structure reform," Research in International Business and Finance, Elsevier, vol. 51(C).
• Yuan, Shuai & Lan, Hao & Seufert, Juergen H., 2020. "FRC intervention, financial reporting quality and due diligence," Research in International Business and Finance, Elsevier, vol. 52(C).
• Cheng, Dong & Yu, Jian & Zhang, Dayong & Zheng, Wenping, 2020. "Is heterogeneous capital depreciation important for estimating firm-level productivity? Evidence from Chinese manufacturing firms," Research in International Business and Finance, Elsevier, vol. 52(C).
• Sun, Hongyan & Yuen, Desmond C.Y. & Zhang, Jiahang & Zhang, Xu, 2020. "Is knowledge powerful? Evidence from financial education and earnings quality," Research in International Business and Finance, Elsevier, vol. 52(C).
• Joy Lynn R. Legaspi, 2020. "What Business Strategy Does and what Management Accounting is Pursuing: A Logistic Regression Analysis," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 124-133.
• Roni Budianto & Eko Suyono, 2020. "Corporate Social Responsibility and Factors Affecting It: An Empirical Evidence from the Indonesian Capital Market," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 239-253.
• Oanh Thi Tu LE & Trang Thi Huyen VU & Phong Thi Thu TRAN, 2020. "Barriers of the Management Accounting Application: The Case of Vietnamese Public Universities," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 420-432.
• Domenico Raucci & Dominique Lepore, 2020. "A Simplified Activity-Based Costing Approach for SMEs: The Case Study of an Italian Small Road Company," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 198-214.
• Amir Ghafourian Shagerdi & Ali Mahdavipour & Reza Jahanshiri Ariyan Tashakori Baghdar & Mohammad Sajjad Ghafourian Shagerdi, 2020. "Investment Efficiency and Audit Fee from the Perspective of the Role of Financial Distress," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 318-333.
• Piotr Prewysz-Kwinto, 2020. "Geographical and Sectoral Diversity of the Statement of Comprehensive Income with IAS," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 507-525.
• Joshua Onome Imoniana & Bernardete Bezerra Silva Imoniana, 2020. "Auditors’ Career Development and Personal Identity Crisis," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 565-586.
• Eris Sudariswan & Ernie Tisnawati Sule & Sucherly & Sulaeman Rahman, 2020. "A Hybrid Property Pricing Model: The Case of Apartment Residents in Jakarta Indonesia," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 94-106.
• Jose J. Canals-Cerda, 2020. "From Incurred Loss to Current Expected Credit Loss (CECL): A Forensic Analysis of the Allowance for Loan Losses in Unconditionally Cancelable Credit Card Portfolios," Working Papers 20-09, Federal Reserve Bank of Philadelphia, revised 02 Mar 2020.
• Tatyana G. Arbatskaya, 2020. "Importance of Inventory in Ensuring Accurate Presentation of Financial Reporting by Public Sector Entities," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 127006, Russia, issue 2, pages 96-110, April.
• Friska Firnanti, 2020. "Corporate Governance and Financial Ratios Effect on Audit Report Lag," GATR Journals afr185, Global Academy of Training and Research (GATR) Enterprise.
• Indra Arifin Djashan, 2020. "The Effect of Firm Size, Profitability, Audit Committee, and Other Factors to Firm Value," GATR Journals afr186, Global Academy of Training and Research (GATR) Enterprise.
• Pordea Daniela & David Delia & Mateș Dorel, 2020. "The Impact of Operating Cash Flow and Current Ratio on the Profitability in Construction Industry," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(1), pages 22-32, March.
• Cernușca Lucian, 2020. "Soft and Hard Skills in Accounting Field-Empiric Results and Implication for the Accountancy Profession," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 30(1), pages 33-56, March.
• Eichfelder, Sebastian & Jacob, Martin & Schneider, Kerstin, 2020. "Do tax incentives reduce investment quality?," arqus Discussion Papers in Quantitative Tax Research 248, arqus - Arbeitskreis Quantitative Steuerlehre.
• Blaufus, Kay & Schöndube, Jens Robert & Wielenberg, Stefan, 2020. "Strategic interactions between tax and statutory auditors and different information regimes: Implications for tax audit efficiency," arqus Discussion Papers in Quantitative Tax Research 249, arqus - Arbeitskreis Quantitative Steuerlehre.
• Eichfelder, Sebastian & Jacob, Martin & Kalbitz, Nadine & Wentland, Kelly, 2020. "Tax-induced earnings management and book-tax conformity: International evidence from unconsolidated accounts," arqus Discussion Papers in Quantitative Tax Research 252, arqus - Arbeitskreis Quantitative Steuerlehre.
• Brochet, Francois & Limbach, Peter & Bazhutov, Dmitry & Betzer, André & Doumet, Markus, 2020. "Where Does Investor Relations Matter the Most?," CFR Working Papers 18-05, University of Cologne, Centre for Financial Research (CFR).
• Bauer, Carsten & Möbs, Nele & Unger, Oliver & Szczesny, Andrea & Ernst, Christian, 2020. "Spillover Effects of Specialization Strategies in Hospitals: An Analysis of the Effects in the Short, Medium, and Long Term," EconStor Preprints 215783, ZBW - Leibniz Information Centre for Economics.
• Ruslan Brukhanskyi, 2020. "Development Parameters of the Corporate Strategic Accounting and Analytical System of the Enterprise," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 13-19, March.
• Samira Piletska & Yevhenii Tkachenko, 2020. "Enterprise Innovative Potential in the System of Anti-Crisis Management," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 178-184, March.
• Stanislav Vasylishyn, 2020. "Theoretical Foundations of Development of Mission and Abilities of the Accounting Institute in the Context of Enterprises Economic Security Management," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 20-27, March.
• Hanna Verzilova, 2020. "Methodical Aspects of Documenting the Marketing Activities," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 28-35, March.
• Valeriy Zhuk & Yevheniya Popko & Yuliya Shenderivska, 2020. "Accounting: Revision of the Subject and Profession's Title," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 36-44, March.
• Serhii Bardash & Tetiana Osadcha, 2020. "Intellectual Rent Identification: Accounting Aspect," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 5-12, March.
• Andrii Makurin, 2020. "Development of Accounting in the Conditions of Introduction of Modern Information Technologies," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 52-58, March.
• Oleh Sokil, 2020. "Accounting and Analytical Support for Cost and Value Added Management: The Way to Sustainable Development," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 59-68, March.
• Vasyl Tsaruk, 2020. "Development of a Management Report in the Corporate Governance Information Support System," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 69-76, March.
• Nataliya Tsaruk, 2020. "Accountant's Qualification According to the Employers' Queries," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 77-83, March.
• Cristian Carini & Michele Moretto & Paolo M. Panteghini & Sergio Vergalli, 2020. "Deferred taxation under default risk," Journal of Economics, Springer, vol. 129(1), pages 33-48, January.
  • Cristian Carini & Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2018. "Deferred Taxation under Default Risk," CESifo Working Paper Series 7057, CESifo Group Munich.

2019

• Mateja Brozović & Sanja Sever Mališ & Ana Novak, 2019. "The Consistency And Complexity Of Accounting Terminology In Croatian Higher Education System," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 70(3), pages 496-518.
• Jennergren, Peter, 2019. "Calibration of DCF Valuation in Litigation: The case of HQ," SSE Working Paper Series in Business Administration 2019:2, Stockholm School of Economics, revised 10 Oct 2019.
• Fujitani, Ryosuke, 2019. "Financial reporting frequency and external finance : Evidence from a quasi-natural experiment," Working Paper Series 230, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School.
• 藤谷, 涼佑, 2019. "財務報告頻度のリアル・エフェクト：企業投資に注目した四半期報告の政策評価," Working Paper Series 231, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School.
• Vitaliy Shkromyda & Taras Hnatiuk & Nadiia Melnyk, 2019. "Tax Budgeting in the Enterprise in Conditions of the Variable Business Environment: to Be or not to Be," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 139-144, March.
• Valeriy Zhuk, 2019. "Integrated Reporting: A Retrospective and Perspective in Ukraine," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 20-27, March.
• Nataliya Kantsedal, 2019. "Accounting in the Digital Age: Expansion of Terminological Boundaries," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 28-34, March.
• Dmytro Liudvenko, 2019. "Cost Accounting and Calculation of the Cost of Feed in the Pig Industry," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 44-48, March.
• Hanna Mysaka & Ivan Derun, 2019. "Transdisciplinary Approach to Increase of Company's Intellectual Capital Management Efficiency," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 49-54, March.
• Kateryna Obykhod, 2019. "Organizational and Accounting Aspects of the Operating of Scientific Institutions of Public Sector," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 55-62, March.
• Lyubomyr Pylypenko & Yuliya Demska, 2019. "Organization and Methods for Assessing the Capital Reserves in Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 63-70, March.
• Mariya Nashkerska, 2019. "Directions of Analysis of the Formation of Revenues and Expenditures by Budgetary Institutions," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 92-98, March.
• Vasyl Hyk, 2019. "Methodological Grounds of Forming Integrated Reporting in Cluster within Institutional Transformations," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 13-18, June.
• Nadiia Manko, 2019. "Procedural Provision of Evidence of Professional Judgment in the Context of Compliance with the Qualitative Characteristics of Financial Reporting," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 134-143, June.
• Hanna Yangol, 2019. "Metallurgical Enterprises Performance Indicators in the Context of the Corporate Social Responsibility Model Implementation," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 164-172, June.
• Vasyl Len & Valentyna Glivenko, 2019. "Accounting Policies and Its Components," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 26-35, June.
• Serhiy Ostapchuk & Nataliya Tsaruk, 2019. "Accounting for Water, Land and Biological Assets in the Context of Sustainable Development Management: The Choice of a Main Meter," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 36-47, June.
• Anatolii Herasymovych & Inna Herasymovych, 2019. "Engineering Accounting: A Practical Aspect," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 5-12, June.
• Olha Usatenko & Andrii Makurin, 2019. "Interaction between Managerial Reporting and Managerial Decision-Making: Cause-Effect Relationships in Startups' Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 54-60, June.
• Valentyna Yasyshena & Viktor Pyliavets, 2019. "Analysis of Methods for Evaluating Intangible Assets," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 61-70, June.
• Nataliya Zdyrko & Serhiy Ostapchuk & Nataliya Tsaruk, 2019. "Accounting for Agricultural Land in Ukraine: History of Genesis and Development," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 20-33, September.
• Svitlana Svirko & Tetiana Trosteniuk, 2019. "Costing of the Main Functional Products of the State Higher Education Institutions Activities: Theoretical and Organizational Provisions," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 34-39, September.
• Liudmyla Sokolenko, 2019. "Digitalization as a Vector of Economic Systems Development & Accounting System Modernization," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 40-48, September.
• Leonid Suk & Petro Suk, 2019. "Cost Accounting by Elements and Articles," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 49-54, September.
• Olena Vakulchyk & Valeriya Fesenko & Anastasiia Kaluhina, 2019. "Recognition of Intangible Assets according to the International and National Accounting Standards," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 5-11, September.
• Halyna Umantsiv & Iryna Martyniv, 2019. "Accounting and Analytical Support of the Intellectual Property Objects Commercialization," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 55-61, September.
• Nataliya Zdyrko, 2019. "Expenditure on Advertising in Social Networks: Accounting and Taxation," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 11-18, December.
• Nadiia Shkromyda, 2019. "Accounting and Analytical Support of Management of Structural Components of the Enterprise's Potential: Theoretical Aspect," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 155-161, December.
• Serhiy Ivakhnenkov & Svitlana Hlushchenko, 2019. "Accounting in Ukraine Before and After the Revolution of Dignity: Examples of Quantitative Analysis," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 19-28, December.
• Oleksandr Malyshkin & Anna Schulipa, 2019. "Tax on Withdrawn Capital: Accounting and Reporting Issues," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 29-36, December.
• Viacheslav Mykulskyi, 2019. "Branch Features of the Automated Accounting Organization at Agricultural Enterprise," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 37-44, December.
• Nataliia Zhuk, 2019. "Accounting and Taxation of Insurance Operations at Agricultural Enterprises," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 5-10, December.
• Sherry Fang Li, 2019. "Capital Market Consequences Of Expectations Management In The Postregulation Fair Disclosure Period," Accounting & Taxation, The Institute for Business and Finance Research, vol. 11(1), pages 11-20.
• Deanna Burgess & Adrian Valencia & Ara Volkan, 2019. "Accounting For Convertible Bonds: Current Practices And Proposed Changes," Accounting & Taxation, The Institute for Business and Finance Research, vol. 11(1), pages 21-34.
• Robert J. Walsh, 2019. "An History Of Us Tax Code Complexity Within Computer-Based Return Preparation," Accounting & Taxation, The Institute for Business and Finance Research, vol. 11(1), pages 47-57.
• Lou X. Orchard & Jeffrey L. Decker & Tim G. Kizirian, 2019. "An Internal Control Evaluation Tool For Property Expenditures," Accounting & Taxation, The Institute for Business and Finance Research, vol. 11(1), pages 59-70.
• Diaeldin Osman & Conor O’Leary & Mark Brimble & Dave Thompson, 2019. "Factor That Impact Attrition And Retention Rates Among Accountancy Diploma Students: Evidence From Saudi Arabia," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 11(1), pages 89-110.
• Terrance Jalbert, 2019. "A Management Focused Tool For Developing Pro-Forma Financial Statements," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, vol. 12(1), pages 61-86.
• Leslie Kren & Barbara L. Kren, 2019. "Performance Evaluation In A Traditional Cost System: A Case Study," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 10(1), pages 1-14.
• I Gede Sanica & Luh Putu Wiagustini & I.B Panji Sedana & Ni Luh Gede Sri Artini, 2019. "Internalization of Intrinsic Value of Trust in Financial Accountability: A Study of Subak Jatiluwih Bali Indonesia," International Business Research, Canadian Center of Science and Education, vol. 12(1), pages 99-109, January.
• Marco Angelo Marinoni & Anna Maria Fellegara, 2019. "The Effect of the Profitability on the Valuation Models: Evidence from Italian Acquisitions," International Business Research, Canadian Center of Science and Education, vol. 12(5), pages 95-110, May.
• Yuta Shibasaki & Chikara Toyokura, 2019. "The Disclosure of Non-GAAP Performance Measures and the Adoption of IFRS: Evidence from Japanese Firms' Experience," IMES Discussion Paper Series 19-E-20, Institute for Monetary and Economic Studies, Bank of Japan.
• José Alejandro Fernández Fernández & Virginia Bejarano Vázquez & Juan Antonio Vicente Virseda, 2019. "Evaluación de riesgos con Data Mining: el sistema financiero 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, vol. 14(3), pages 309-328, Julio - S.
• Ahmed F. Elbayoumi & Emad A. Awadallah & Mohamed A. K. Basuony, 2019. "Development of Accounting and Auditing in Egypt:Origin, Growth, Practice and Influential Factors," Journal of Developing Areas, Tennessee State University, College of Business, vol. 53(2), pages 205-220, April-Jun.
• Malek Alsharairi & Muhannad Atmeh & Riyadh Al-Abdullah, 2019. "Glocalization: A Balanced Approach For A Smoother International Accounting Harmonization in the Developing Countries," Journal of Developing Areas, Tennessee State University, College of Business, vol. 53(4), pages 207-215, Fall.
• Alessi, Lucia & Bruno, Brunella & Carletti, Elena & Neugebauer, Katja, 2019. "What drives bank coverage ratios: Evidence from the euro area," Working Papers 2019-14, Joint Research Centre, European Commission (Ispra site).
• Hidetoshi Yamaji & Masatoshi Gotoh & Yoshinori Yamakawa, 2019. "Experimental Analysis of Corporate Wage Negotiations Based on the Ultimatum Game: A New Approach Using a Combination of Laboratory and fMRI Experiments," Computational Economics, Springer;Society for Computational Economics, vol. 53(2), pages 873-900, February.
• Lu Xing & Tinghua Duan & Wenxuan Hou, 2019. "Do Board Secretaries Influence Management Earnings Forecasts?," Journal of Business Ethics, Springer, vol. 154(2), pages 537-574, January.
• Anand Jha, 2019. "Financial Reports and Social Capital," Journal of Business Ethics, Springer, vol. 155(2), pages 567-596, March.
• Aida Sijamic Wahid, 2019. "The Effects and the Mechanisms of Board Gender Diversity: Evidence from Financial Manipulation," Journal of Business Ethics, Springer, vol. 159(3), pages 705-725, October.
• Ahmed Ayman & Moataz El-Helaly & Nermeen Shehata, 2019. "Board diversity and earnings news dissemination on Twitter in the UK," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 715-734, September.
• Ozili, Peterson K, 2019. "Bank loan loss provisions, risk-taking and bank intangibles," MPRA Paper 90273, University Library of Munich, Germany.
• Ozili, Peterson K, 2019. "Impact of IAS 39 reclassification on Income Smoothing by European Banks," MPRA Paper 92098, University Library of Munich, Germany.
• Duguay, Raphael & Minnis, Michael & Sutherland, Andrew, 2019. "Regulatory Spillovers in Common Audit Markets," MPRA Paper 93669, University Library of Munich, Germany.
• Hamamura, Jumpei & Hayakawa, Sho, 2019. "The optimal choice of a relative performance indicator in product market competition," MPRA Paper 93921, University Library of Munich, Germany.
• DiGabriele, Jim & Ojo, Marianne, 2019. "The wage growth puzzle and the Philips Curve explained: recent developments," MPRA Paper 95110, University Library of Munich, Germany.
• Yakubu, Ibrahim Nandom, 2019. "The Effect of Working Capital Management on Dividend Policy: An Empirical Analysis of Listed Firms in Ghana," MPRA Paper 95318, University Library of Munich, Germany.
• Atanasov, Atanas, 2019. "Последващо Оценяване На Репутацията – Преглед На Съществуващата Нормативна Уредба
  [Subsequent Evaluation Of Goodwill - Overview Of Existing Accounting Legislation]," MPRA Paper 95329, University Library of Munich, Germany.
• Atanasov, Atanas, 2019. "Финансово И Нефинансово Отчитане – Симбиоза Или Антагонизъм?
  [Financial And Non-Financial Reporting - Symbiosis Or Antagonism?]," MPRA Paper 95565, University Library of Munich, Germany.
• Atanasov, Atanas & Marinova, Rumyana, 2019. "Non-Financial Reporting In The Extractive Industry - Regulations And Application," MPRA Paper 96958, University Library of Munich, Germany.
• Ozili, Peterson K, 2019. "Impact of IAS 39 reclassification on income smoothing by European banks," MPRA Paper 97035, University Library of Munich, Germany.
• Zulamir Hassani, Afdhal, 2019. "The Relationship Between Liquidity Risk and Internal and External Factors in TCL Corporation," MPRA Paper 97208, University Library of Munich, Germany, revised 20 Nov 2019.
• Wenji, Teoh, 2019. "Market Risk on Domino's Pizza Incorporation's Performance," MPRA Paper 97319, University Library of Munich, Germany, revised 15 Nov 2019.
• Escalante Fernández, Jose Juan & Acevedo Caamal, Silvia Leticia & Matey Zapata, Raquel Eunice, 2019. "“Impacto De Las Tecnologías De La Información Y Comunicación (Tic’S) A Través De La Implementación De Un Sistema De Administración Gubernamental Armonizado En Una Institución De Educación Superior De ," MPRA Paper 97634, University Library of Munich, Germany.
• Георгиева, Даниела, 2019. "Счетоводно Отчитане На Разходи За Иновационни Проекти (Основен Курс За Несчетоводители)
  [Accounting of R&D projects' expenditures (basic course for non-accounting personnel)]," MPRA Paper 97680, University Library of Munich, Germany, revised Aug 2019.
• Atanasov, Atanas, 2019. "Репутацията Като Обект На Счетоводството: Признаване, Оценяване, Оповестяване
  [Goodwill as an accounting object: initial recognition, measurement, disclosure]," MPRA Paper 97938, University Library of Munich, Germany.
• Георгиева, Даниела, 2019. "Дигиталните Компетенции На Счетоводителите В Контекста На Четвъртата Индустриална Революция
  [Digital competences of accountants within the context of the fourth industrial revolution]," MPRA Paper 98290, University Library of Munich, Germany, revised 2019.
• Георгиева, Даниела, 2019. "Фактори, Които Оказват Въздействие Върху Оповестяванията За Научноизследователска И Развойна Дейност На Български Иновативни Предприятия
  [Factors that affects research and development disclosure of," MPRA Paper 98752, University Library of Munich, Germany, revised 2019.
• Cenap Ilter, 2019. "Inflation and devaluation effects on financial statements: The case of Turkey in 2018," Acta Oeconomica Pragensia, University of Economics, Prague, vol. 2019(2), pages 49-61.
• Petr Vácha, 2019. "Revenue disclosure requirements: IFRS vs. Czech accounting principles
  [Požadavky na zveřejnění v oblasti výnosů: IFRS vs. české účetní předpisy]," Český finanční a účetní časopis, University of Economics, Prague, vol. 2019(1), pages 35-49.
• Kateřina Polachová & Libuše Müllerová, 2019. "Interpretation of the National Accounting Board helps accountants and auditors
  [Interpretace Národní účetní rady pomáhají účetním a auditorům]," Český finanční a účetní časopis, University of Economics, Prague, vol. 2019(2), pages 5-20.
• Libuše Müllerová & Michal Šindelář, 2019. "Auditor's responsibility in relation to transfer pricing
  [Odpovědnost auditora ve vztahu k transferovým cenám]," Český finanční a účetní časopis, University of Economics, Prague, vol. 2019(2), pages 21-36.
• Pavla Slavíčková, 2019. "The influence of the work of Luca Pacioli on the development of accounting in our country
  [Vliv díla Luca Pacioliho na vývoj účetnictví na našem území]," Český finanční a účetní časopis, University of Economics, Prague, vol. 2019(3), pages 5-16.
• Jáchym Lukeš, 2019. "Analysis of the impact of IFRS 9 on the banking sector in the Czech Republic
  [Analýza dopadů IFRS 9 na bankovní sektor v České republice]," Český finanční a účetní časopis, University of Economics, Prague, vol. 2019(3), pages 17-31.
• Martin Kučera, 2019. "Intellectual capital reporting in accordance with IFRS
  [Vykazování intelektuálního kapitálu v návaznosti na standardy IFRS]," Český finanční a účetní časopis, University of Economics, Prague, vol. 2019(3), pages 53-70.
• Pavel Huňáček, 2019. "How Czech companies comply with the disclosure requirements of IAS 36
  [Jak české společnosti dodržují požadavky pro vykazování IAS 36]," Český finanční a účetní časopis, University of Economics, Prague, vol. 2019(4), pages 5-14.
• Jaroslav Wagner & Jana Fibírová & Aneta Křehnáčová, 2019. "Management accounting change in the Czech Republic: 1989–2019
  [Vývoj manažerského účetnictví v České republice: 1989-2019]," Český finanční a účetní časopis, University of Economics, Prague, vol. 2019(4), pages 57-80.
• Jerzy Gierusz & Katarzyna Kolesnik & Sylwia Silska Gembka, 2019. "The Interpretation of "in Context" Verbal Probability Expressions Used in International Financial Reporting Standards - Evidence from Poland," European Financial and Accounting Journal, University of Economics, Prague, vol. 2019(1), pages 25-45.
• Taisia Nistorenco, 2019. "Compliance with Disclosure Requirements under IFRS 3 of Companies Trading at Prague Stock Exchange," European Financial and Accounting Journal, University of Economics, Prague, vol. 2019(2), pages 5-26.
• Edit Lippai-Makra & Zsolt Rádóczi & Zsuzsanna Ilona Kovács, 2019. "Intellectual capital disclosure of Hungarian and Czech Listed firms," European Financial and Accounting Journal, University of Economics, Prague, vol. 2019(3), pages 43-59.
• Kateřina Polachová, 2019. "Compliance with IAS 2 in consolidated financial statements of PSE listed companies," European Financial and Accounting Journal, University of Economics, Prague, vol. 2019(3), pages 61-78.
• Ilhan Dalci & Cem Tanova & Hasan Ozyapici & Murad A. Bein, 2019. "The Moderating Impact of Firm Size on the Relationship between Working Capital Management and Profitability," Prague Economic Papers, University of Economics, Prague, vol. 2019(3), pages 296-312.
• Marcela BENGESCU, 2019. "Fiscal And Accounting Aspects Related To The Results Of The Inventory," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 18(1), pages 17-22.
• Chanont Banternghansa & Archawa Paweenawat & Krislert Samphantharak, 2019. "Understanding Corporate Thailand I: Finance," PIER Discussion Papers 112, Puey Ungphakorn Institute for Economic Research, revised Aug 2019.
• Hossain, Md. Sumon & Neogy, Taposh Kumar, 2019. "The Current Status of Corporate Social Responsibility Disclosure of Islamic Shari-based Banking Companies in Bangladesh," American Journal of Trade and Policy, Asian Business Consortium, vol. 6(1), pages 7-14.
• Can, Gokberk, 2019. "The Impact of Auditor Qualifications on Earnings Management of Companies Listed on the Borsa Istanbul Industrial Index," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 10(2), pages 373-390, April.
• Akgun, Ali Ihsan & Ture, Nurhan, 2019. "The Relationship between Personality Type and Perceived Stress Level: Evidence from Independent Public Accountants," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 10(4), pages 903-913, July.
• Asim, Aysha & Ismail, Aisha, 2019. "Impact of Leverage on Earning Management: Empirical Evidence from the Manufacturing Sector of Pakistan," Journal of Finance and Accounting Research, University of Management and Technology, Lahore, vol. 1(1), pages 70-91, February.
• Delia Corina MIHĂLŢAN, 2019. "Bridging The Gap Between Theory And Practice In Accounting," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 20, pages 85-91, September.
• Daniela VITAN, 2019. "Financing – A Performance Determining Factor In The Pre-University Educational System," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 20, pages 93-99, September.
• Maicon Manoel Benin, 2019. "Determinantes da evidenciação de indicadores não financeiros de desempenho por clubes brasileiros de futebol," Estudios Gerenciales, Universidad Icesi, vol. 35(150), pages 16-26, March.
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• Hernando Matallana, 2019. "Monetary Circuit, Capitalist Reproduction and Financial Accounting," Documentos de Trabajo - Escuela de Economía 017616, Universidad Nacional de Colombia -FCE - CID.
• Edison Fredy León Paime, 2019. "Elementos significativos en la construcción discursiva de la autoridad profesoral contable: aprendizajes metodológicos," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 27(1), pages 125-140, February.
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• Viorel - Costin Banta & Dana - Maria Boldeanu, 2019. "Designing Robust Sap Rollout Plan For The Erp Implementation System In Romania. Insights From The Production Company Case," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(47), pages 11-18, November.
• Valeriu Brabete & Cristian Drăgan & Daniel Goagără, 2019. "The Role Of The Integrated Reporting Process In Ensuring The Sustainability Of The Activities Carried Out By Agricultural Entities," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(47), pages 19-28, November.
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• Radu MARGINEAN, 2019. "The Efficiency Of Calculating The Costs Through Order Method In The Furniture Industry - Case Study," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(21), pages 1-2.
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• Alexandra-Gabriela Marina, 2019. "ACCOUNTING AND CULTURAL DIMENSIONS IN EUROPE AND CIS COUNTRIES REGARDING THE ADOPTION OF IFRS FOR SMEs," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(21), pages 1-2.
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• Georgios Kolias & Nikolaos Arnis, 2019. "The Optimal Allocation of Current Assets Using Mean-Variance Analysis," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(1), pages 50-72, March.
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• Elena-Mirela Nichita, 2019. "Intangible Assets – Insights from A Literature Review," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(2), pages 224-261, June.
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• Maria-Silvia Sandulescu, 2019. "Self-Serving Performance Attributions in The Letters to Shareholders: A Longitudinal Case Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(2), pages 283-301, June.
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• Yaser Saleh Al frijat & Ibrahim Emair Albawwat, 2019. "Values, Ethics, And Attitudes (IES 4) And Earnings Management From The Viewpoint Of the Financial Accountants at Amman Stock Exchange," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(3), pages 379-398, September.
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• Amira Pobrić, 2019. "Izveštavanje O Rizicima Kroz Finansijske Izveštaje Kompanija (Risk Reporting In Companies’ Financial Statements)," Ekonomske ideje i praksa, Faculty of Economics, University of Belgrade, issue 32, pages 57-74, March.
• Maja Ribić & Milutin Živanović, 2019. "Implikacije Revizije Konceptualnog Okvira Za Finansijsko Izveštavanje Na Izmene Računovodstvene Regulative Povezane Sa Lizingom (Implications Of Conceptual Framework For Financial Reporting Revision O," Ekonomske ideje i praksa, Faculty of Economics, University of Belgrade, issue 33, pages 25-42, June.
• Jovana Jugović, 2019. "Upravljanje Troškovima Ekološke Zaštite U Funkciji Unapređenja Konkurentnosti Preduzeća (Environmental Cost Management Used For Improving Competitiveness Of Companies)," Ekonomske ideje i praksa, Faculty of Economics, University of Belgrade, issue 33, pages 43-59, June.
• Vojislav Sekerez, 2019. "Separatni Finansijski Izveštaji (Separate Financial Statements)," Ekonomske ideje i praksa, Faculty of Economics, University of Belgrade, issue 34, pages 33-46, September.
• Jonathan Maurice, 2019. "Quand les choix comptables liés à l’environnement ne sont pas qu’opportunistes : cas des provisions comptables environnementales - When environmental accounting choices are not only opportunistic," Revue Finance Contrôle Stratégie, revues.org, vol. 22(1), pages 25-61, March.
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• Prageeth Roshan Weerathunga & Chen Xiaofang & Manoj Samarathunga, 2019. "Firm-specific and Contextual Determinants of Sri Lankan Corporate Hotel Performance," International Journal of Economics and Financial Issues, Econjournals, vol. 9(3), pages 213-224.
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• Gianpaolo Iazzolino & Monica De Carolis & Paola Clemeno, 2019. "Energy Innovative Start-ups and Knowledge-based Strategies: The Italian Case," International Journal of Energy Economics and Policy, Econjournals, vol. 9(5), pages 88-102.
• Ahmad Saleem Tarwneh, 2019. "The Impact of Decentralization Dimensions on Subsidiaries Performance," International Review of Management and Marketing, Econjournals, vol. 9(1), pages 62-71.
• Wesam Abdulhamid Almaaiteh & Ahmad Salim Alsaraireh, 2019. "Accounting Indicators and their Impact on Market Prices of Shares of Commercial Banks Listed on the Amman Stock Exchange for the Period 2006-2017," International Review of Management and Marketing, Econjournals, vol. 9(4), pages 32-38.
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• Białek-Jaworska Anna & Dobroszek Justyna, 2019. "R&D Expenditure and the Role of Scientists," Financial Sciences. Nauki o Finansach, Sciendo, vol. 24(2), pages 1-16, June.
• Comporek Michał, 2019. "The Use of Operational Cash Flow in the Estimation of Accrual-Based Earnings Management," Financial Sciences. Nauki o Finansach, Sciendo, vol. 24(2), pages 46-60, June.
• Świetla Katarzyna, 2019. "Protection of Personal Data in the System of Modern Accounting in the Context of the Implementation of the Regulation of the European Parliament and of the EU Council 2016/679 of 27 April 2016," Financial Sciences. Nauki o Finansach, Sciendo, vol. 24(3), pages 59-71, September.
• Czajor Przemysław & Druszcz Piotr & Hendryk Michał, 2019. "Usefulness of Comprehensive Income Statement – Preliminary Study on the Example of Companies from the Wig30 Index," Financial Sciences. Nauki o Finansach, Sciendo, vol. 24(4), pages 10-26, December.
• Czerny Małgorzata & Firkowska-Jakobsze Zuzanna & Hońko Stanisław, 2019. "A Comparability of Information in the Financial Statements of Gaming Companies," Financial Sciences. Nauki o Finansach, Sciendo, vol. 24(4), pages 27-44, December.
• Prewysz-Kwinto Piotr, 2019. "Sector Diversification of Statements of Comprehensive Income Illustrated with the Example of Entities Listed on the Warsaw Stock Exchange," Folia Oeconomica Stetinensia, Sciendo, vol. 19(2), pages 134-148, December.
• Voss Grażyna, 2019. "Information and Strategic Aspects of Financial Statements in the Assessment of their Users," Folia Oeconomica Stetinensia, Sciendo, vol. 19(2), pages 176-187, December.
• Tarzibashi Omar Fikrat Fateh & Ozyapici Hasan, 2019. "The Impact of the Magnitude of Overhead Costs on the Difference Between ABC and TDABC Systems," Foundations of Management, Sciendo, vol. 11(1), pages 81-92, January.
• Korneta Piotr, 2019. "Determinants of sales profitability for Polish agricultural distributors," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 55(1), pages 40-51, March.
• Franczak Iwona, 2019. "The relations between the quality of financial statements and corporate governance," International Journal of Management and Economics, Warsaw School of Economics, Collegium of World Economy, vol. 55(2), pages 118-126, June.
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• Beata Zyznarska-Dworczak Ivana Mamić Sačer, 2019. "Accounting Systems in Poland and Croatia - comparative study," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 22(1), pages 55-72, May.
• Huber, Hans-Peter & Maiterth, Ralf, 2019. "Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % - Fakt oder Fake News?," arqus Discussion Papers in Quantitative Tax Research 246, arqus - Arbeitskreis Quantitative Steuerlehre.
• Gawehn, Vanessa, 2019. "Banks and corporate income taxation: A review," arqus Discussion Papers in Quantitative Tax Research 247, arqus - Arbeitskreis Quantitative Steuerlehre.
• Gulin, Danimir & Hladika, Mirjana & Valenta, Ivana, 2019. "Digitalization and the Challenges for the Accounting Profession," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2019), Rovinj, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Rovinj, Croatia, 12-14 September 2019, pages 502-511, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
• Fix, Blair & Nitzan, Jonathan & Bichler, Shimshon, 2019. "Real GDP: The Flawed Metric at the Heart of Macroeconomics," EconStor Open Access Articles, ZBW - Leibniz Information Centre for Economics, pages 51-59.
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• Glenk, Gunther, 2019. "Shared Capacity and Levelized Cost with Application to Power-to-Gas Technology," Annual Conference 2019 (Leipzig): 30 Years after the Fall of the Berlin Wall - Democracy and Market Economy 203508, Verein für Socialpolitik / German Economic Association.
• Johannes Becker & Jonas Fooken & Melanie Steinhoff, 2019. "Behavioral Effects of Withholding Taxes on Labor Supply," Scandinavian Journal of Economics, Wiley Blackwell, vol. 121(4), pages 1417-1440, October.
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• GLAVAN Roxana Florina, 2019. "The Quality Of Financial Reporting In The Context Of Adopting Ifrs," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 71(2), pages 65-76, September.
• ILCUS Magdalena Alina, 2019. "Responsability Centres Under Ias2/Ifrs," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 71(2), pages 92-102, September.
• MARINA Alexandra Gabriela, 2019. "Ifrs For Smes: Cultural Dimensions On Accounting In Central And Eastern Europe Countries," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 71(4), pages 72-85, December.
• Martin Telecký, 2019. "Provable loss analysis - evaluation of financial health in public transportation from accounting viewpoint," Economics Working Papers 2019-01, University of South Bohemia in Ceske Budejovice, Faculty of Economics.
• Marcela Hradecká, 2019. "Possibilities of identifying distortion of the calculation basis for the payment of dividend on the basis of accounting," Economics Working Papers 2019-02, University of South Bohemia in Ceske Budejovice, Faculty of Economics.
• Benedikt Franke & Qi Gao & André Stenzel, 2019. "Can you trust the Blockchain? The (limited) Power of Peer-to-Peer Networks for Information Provision," CRC TR 224 Discussion Paper Series crctr224_2019_138, University of Bonn and University of Mannheim, Germany.
• Доц. Д-Р Али Вейсел, 2019. "Показатели Относно Противодействие На Корупцията В Нефинансовите Декларации На Предприятията," ICPA Articles, Institute of Certified Public Accountants, vol. 2019(2), pages 1-13.
• Vidal-Garcia Raül & Ribal Javier, 2019. "Terminal Value in SMEs: Testing the Multiple EV/EBITDA Approach," Journal of Business Valuation and Economic Loss Analysis, De Gruyter, vol. 14(1), pages 1-11, February.
• Silviu Constantin NASTASIA & Diana Elena TOMA (NASTASIA), 2019. "Implications Of Managerial Objectives In The Pertinent Elaboration Of Accounting Information Within Companies In Romania," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(1), pages 6-11.
• Roni Michaely & Amir Rubin & Dan Segal & Alexander Vedrashko, 2019. "Lured by the Consensus," Swiss Finance Institute Research Paper Series 19-06, Swiss Finance Institute, revised Mar 2019.
• Marco Di Maggio & Francesco A. Franzoni & Massimo Massa & Roberto Tubaldi, 2019. "Strategic Trading As a Response to Short Sellers," Swiss Finance Institute Research Paper Series 19-23, Swiss Finance Institute, revised May 2019.
• BEBEȘELEA, Mihaela & PATACHE, Laura, 2019. "Exploring The Relationship Between Accounting And Statistics," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 19(3), pages 55-64.
• Vujicic, Maja & Vujicic-Tomic, Brankica & Klaric, Mia, 2019. "Meeting Halfway — Comparison Between Cost-Based And Demand-Based Pricing Methods," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 10(2), pages 215-225.
• Vasicek, Davor & Cicak, Josip, 2019. "Back To The Core: Alternative Performance Measurement," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 10(2), pages 237-247.
• Radojko LUKIC & Dragan VOJTESKI KLJENAK, 2019. "The Analysis of the Interest Cost of the Trading Companies in Serbia," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 4(2), pages 1-13, June.
• Deaa Al-Deen Al-Sraheen & Raneem Mohammed Saleh & Mohammad Husain Alsmadi, 2019. "Cosmetic Accounting Practices among Jordanian Firms? The Role of Ownership Concentration and Political Influence," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 17(1), pages 18-25, June.
• Tharinee Pongsupatt & Apichat Pongsupatt, 2019. "Factors Affecting Stock Price: The Case of Thailand Stock Exchange SET 100 Index," Proceedings of International Academic Conferences 9711711, International Institute of Social and Economic Sciences.
• Ligia Meibol Fajardo Vaca & Carlos Efrain Vásquez Fajardo, 2019. "Ethical Behavior Of The Accountant And Its Contribution To The Society," Proceedings of International Academic Conferences 9911914, International Institute of Social and Economic Sciences.
• David Procházka & Tomá? Zouhar, 2019. "The Determinants of Disclosures about Intangible Assets by Listed Czech Companies," Proceedings of International Academic Conferences 9912151, International Institute of Social and Economic Sciences.
• Hermann Jahnke & Jan Thomas Martini & Tobias Wiens, 2019. "Price limits under incomplete preference information based on almost stochastic dominance," Business Research, Springer;German Academic Association for Business Research, vol. 12(1), pages 241-269, April.
• Sebastian Kaumanns, 2019. "“Some fuzzy math”: relational information on debt value adjustments by managers and the financial press," Business Research, Springer;German Academic Association for Business Research, vol. 12(2), pages 755-794, December.
• Salvador Climent-Serrano, 2019. "Effects of economic variables on NPLs depending on the economic cycle," Empirical Economics, Springer, vol. 56(1), pages 325-340, January.
• Irene Trapp & Rouven Trapp, 2019. "The psychological effects of centrality bias: an experimental analysis," Journal of Business Economics, Springer, vol. 89(2), pages 155-189, March.
• Niklas Dreyer & Robert M. Gillenkirch, 2019. "Cash versus opportunity costs and revenues in bilateral bargaining," Journal of Business Economics, Springer, vol. 89(4), pages 357-383, June.
• Sangwook Lee & Sang Hoo Bae & Inshik Seol, 2019. "Loan relation with foreign banks and information asymmetry: evidence from earnings management by local firms in Korea," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 43(2), pages 344-366, April.
• Yuri Biondi & Feng Zhou, 2019. "Interbank credit and the money manufacturing process: a systemic perspective on financial stability," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 14(3), pages 437-468, September.
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• Biswaraj Ghosh & Christian Herzig & Musa Mangena, 2019. "Controlling for sustainability strategies: findings from research and directions for the future," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(1), pages 5-24, April.
• Ewelina Zarzycka & Justyna Dobroszek & Lauri Lepistö & Sinikka Moilanen, 2019. "Coexistence of innovation and standardization: evidence from the lean environment of business process outsourcing," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 251-286, October.
• Jeff L. McMullin & Brian P. Miller & Brady J. Twedt, 2019. "Increased mandated disclosure frequency and price formation: evidence from the 8-K expansion regulation," Review of Accounting Studies, Springer, vol. 24(1), pages 1-33, March.
• John L. Campbell & Mark Cecchini & Anna M. Cianci & Anne C. Ehinger & Edward M. Werner, 2019. "Tax-related mandatory risk factor disclosures, future profitability, and stock returns," Review of Accounting Studies, Springer, vol. 24(1), pages 264-308, March.
• Joshua Cutler & Angela K. Davis & Kyle Peterson, 2019. "Disclosure and the outcome of securities litigation," Review of Accounting Studies, Springer, vol. 24(1), pages 230-263, March.
• Michael S. Drake & Phillip T. Lamoreaux & Phillip J. Quinn & Jacob R. Thornock, 2019. "Auditor benchmarking of client disclosures," Review of Accounting Studies, Springer, vol. 24(2), pages 393-425, June.
• Theodore E. Christensen & Hang Pei & Spencer R. Pierce & Liang Tan, 2019. "Non-GAAP reporting following debt covenant violations," Review of Accounting Studies, Springer, vol. 24(2), pages 629-664, June.
• Ryan T. Ball & Lindsey Gallo & Eric Ghysels, 2019. "Tilting the evidence: the role of firm-level earnings attributes in the relation between aggregated earnings and gross domestic product," Review of Accounting Studies, Springer, vol. 24(2), pages 570-592, June.
• Ed deHaan & David Larcker & Charles McClure, 2019. "Long-term economic consequences of hedge fund activist interventions," Review of Accounting Studies, Springer, vol. 24(2), pages 536-569, June.
• James P. Naughton, 2019. "Regulatory oversight and trade-offs in earnings management: evidence from pension accounting," Review of Accounting Studies, Springer, vol. 24(2), pages 456-490, June.
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• Matthew C. Cedergren & Changling Chen & Kai Chen, 2019. "The implication of unrecognized asset value on the relation between market valuation and debt valuation adjustment," Review of Accounting Studies, Springer, vol. 24(2), pages 426-455, June.
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• Matthias Demmer & Paul Pronobis & Teri Lombardi Yohn, 2019. "Mandatory IFRS adoption and analyst forecast accuracy: the role of financial statement-based forecasts and analyst characteristics," Review of Accounting Studies, Springer, vol. 24(3), pages 1022-1065, September.
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• Anup Srivastava, 2019. "Improving the measures of real earnings management," Review of Accounting Studies, Springer, vol. 24(4), pages 1277-1316, December.
• Martin R. W. Hiebl & Barbara Mayrleitner, 2019. "Professionalization of management accounting in family firms: the impact of family members," Review of Managerial Science, Springer, vol. 13(5), pages 1037-1068, November.
• Martina Sageder & Birgit Feldbauer-Durstmüller, 2019. "Management control in multinational companies: a systematic literature review," Review of Managerial Science, Springer, vol. 13(5), pages 875-918, November.
• Andreas Barckow, 2019. "Regulation in Corporate Disclosure," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 249-253, May.
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• Mohamed Sadok GASSOUMA, 2019. "Management of abnormal accounting accruals through the regulatory approach of credit risk: Evidence in the MENA countries' banks before and after the Arab Spring Revolution," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 9(3), pages 1-4.
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• Zahratun Nadhir & Ratna Wardhani, 2019. "The effect of audit quality and degree of international Financial Reporting Standards (IFRS) convergence on the accrual earnings management in ASEAN countries," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(1), pages 105-120, September.
• Tutik Arniati & Dyah Aruning Puspita & Aminul Amin & Kashan Pirzada, 2019. "The implementation of good corporate governance model and auditor independence in earnings' quality improvement," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(1), pages 188-200, September.
• Lela Nurlaela Wati & Hj. Ina Primiana & Kashan Pirzada & Rachmat Sudarsono, 2019. "Political connection, blockholder ownership and performance," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(1), pages 52-68, September.
• Svetlana Mikhailovna Bychkova & Elena Anatolyevna Zhidkova & Dmitriy Vitalievich Eliashev, 2019. "Production activity control methods of the agricultural organizations," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(2), pages 1330-1340, December.
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• Sagin O. Super & Nikhil Chandra Shil*, 2019. "Effect of Audit Delay on the Financial Statements," Sumerianz Journal of Economics and Finance, Sumerianz Publication, vol. 2(4), pages 37-43, 04-2019.
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• Miren Lorea Maguregui Urionabarrenechea & Javier Corral Lage & Crisanta Elechiguerra Arrizabalaga, 2019. "La identificación de los grupos de interés de las entidades sin fines de lucro en la emisión de información transparente
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• María Celia López Penabad & José Manuel Maside Sanfiz & Juan Torrelles Manent, 2019. "Análisis económico y social de los centros especiales de empleo: un estudio en Galicia
  [Economic and social analysis of sheltered workshops: a study in Galicia]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 132, pages 169-194.
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• Marko Timchev, 2019. "Accounting Business Analysis of the Enterprise," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 8(3), pages 188-195, December.
• Cheng, Shijun & Felix, Robert & Zhao, Yijiang, 2019. "Board interlock networks and informed short sales," Journal of Banking & Finance, Elsevier, vol. 98(C), pages 198-211.
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• Khalifa, Maha & Zouaoui, Haykel & Ben Othman, Hakim & Hussainey, Khaled, 2019. "Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
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• Bakarich, Kathleen M. & Hossain, Mahmud & Hossain, Mahmud & Weintrop, Joseph, 2019. "Different time, different tone: Company life cycle," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 69-86.
• Burke, Qing L., 2019. "Why haven’t U.S. GAAP and IFRS on insurance contracts converged? Evidence from an unsuccessful joint project," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 131-144.
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• Liang, Jian & Dong, Zhi, 2019. "The impact of the stapled security structure on the quality of financial disclosure: Evidence from Australian Real Estate Investment Trusts and Listed Infrastructure Funds," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 206-223.
• Perera, Luckmika & Jubb, Christine & Gopalan, Sandeep, 2019. "A comparison of voluntary and mandated climate change-related disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 243-266.
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• Huang, Alan Guoming & Sun, Kevin Jialin, 2019. "Equity financing restrictions and the asset growth effect: International vs. Asian evidence," Pacific-Basin Finance Journal, Elsevier, vol. 57(C).
• Chung, Heesun & Choi, Sunhwa & Jung, Woon-Oh, 2019. "Controlling shareholders' tax incentives and related party transactions," Pacific-Basin Finance Journal, Elsevier, vol. 57(C).
• Dhole, Sandip & Mishra, Sagarika & Pal, Ananda Mohan, 2019. "Efficient working capital management, financial constraints and firm value: A text-based analysis," Pacific-Basin Finance Journal, Elsevier, vol. 58(C).
• Ramli, Nur Ainna & Latan, Hengky & Solovida, Grace T., 2019. "Determinants of capital structure and firm financial performance—A PLS-SEM approach: Evidence from Malaysia and Indonesia," The Quarterly Review of Economics and Finance, Elsevier, vol. 71(C), pages 148-160.
• Al-Hadi, Ahmed & Al-Yahyaee, Khamis Hamed & Hussain, Syed Mujahid & Taylor, Grantley, 2019. "Market risk disclosures and corporate governance structure: Evidence from GCC financial firms," The Quarterly Review of Economics and Finance, Elsevier, vol. 73(C), pages 136-150.
• Chauhan, Yogesh & Kumar, Surya B., 2019. "Does accounting comparability alleviate the informational disadvantage of foreign investors?11We thank the editor, Professor Carl R. Chen, and two reviewers for their comments that greatly improved th," International Review of Economics & Finance, Elsevier, vol. 60(C), pages 114-129.
• Aristei, David & Gallo, Manuela, 2019. "Loan loss provisioning by Italian banks: Managerial discretion, relationship banking, functional distance and bank risk," International Review of Economics & Finance, Elsevier, vol. 60(C), pages 238-256.
• Bhuiyan, Md Borhan Uddin & Hooks, Jill, 2019. "Cash holding and over-investment behavior in firms with problem directors," International Review of Economics & Finance, Elsevier, vol. 61(C), pages 35-51.
• Zhao, Yujie & Zhou, Donghua & Zhao, Kangsheng & Zhou, Ping, 2019. "Is the squeaky wheel getting the grease? Earnings management and government subsidies," International Review of Economics & Finance, Elsevier, vol. 63(C), pages 297-312.
• Omar, Ayishat & Tang, Alex P., 2019. "Earnings management and convertible preferred stock calls," International Review of Economics & Finance, Elsevier, vol. 63(C), pages 423-433.
• Orhun, Eda, 2019. "Voluntary disclosure and market competition: Theory and evidence from the U.S. services sector," Research in International Business and Finance, Elsevier, vol. 47(C), pages 354-370.
• Othieno, Ferdinand & Biekpe, Nicholas, 2019. "Estimating the conditional equity risk premium in African frontier markets," Research in International Business and Finance, Elsevier, vol. 47(C), pages 538-551.
• Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel, 2019. "Integrated reporting: An accounting disclosure tool for high quality financial reporting," Research in International Business and Finance, Elsevier, vol. 49(C), pages 13-40.
• Ozili, Peterson K., 2019. "Bank income smoothing, institutions and corruption," Research in International Business and Finance, Elsevier, vol. 49(C), pages 82-99.
• Campa, Domenico, 2019. "Earnings management strategies during financial difficulties: A comparison between listed and unlisted French companies," Research in International Business and Finance, Elsevier, vol. 50(C), pages 457-471.
• Beaver, William H & Cascino, Stefano & Correia, Maria & McNichols, Maureen F., 2019. "Group affiliation and default prediction," LSE Research Online Documents on Economics 88139, London School of Economics and Political Science, LSE Library.
• van Rinsum, M., 2019. "Utilizing Incentives and Accountability: In Control in Control?," ERIM Inaugural Address Series Research in Management EIA 2019-078-F&A, 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..
• Joy Lynn R. Legaspi, 2019. "Practical Implications of Management Accounting Information: A Personal Journey," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 136-148.
• Belousov A.I. & Kuznetsova E.V. & Mihajlova G.V. & Uzdenova F.M., 2019. "Transformation of Value and Income Indicators and Their Accounting and Analytical Support," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(Special 1), pages 294-301.
• E.A. Sharovatova & I.A. Omelchenko & E.P. Scherbakova & T.R. Martirosyan & E.Yu. Demyanenko, 2019. "The Role of Accounting for the Innovation-oriented Organizations in Digital Economy," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(Special 2), pages 379-392.
• Mihály Bariska & Zoltán Pásztory & László Koloszár, 2019. "The Efficiency Based Costing Method – Using a Sawmill as Example," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 229-243.
• Lyudmila V. Popova & Irina A. Maslova & Irina A. Korostelkina & Elena G. Dedkova & Boris G. Maslov & Svetlana L. Lozhkina, 2019. "Value Formation of Innovative Product: A Way to Commercialization," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 244-253.
• Sonny Indrajaya, 2019. "Culinary Tourism Analysis at Restaurants with Tourism Satisfaction Mediation," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 312-321.
• Sri Widyastuti & Muhammad Said & Safitri Siswono & Dian Andi Firmansyah, 2019. "Customer Trust through Green Corporate Image, Green Marketing Staretgy and Social Responsibility: A Case Study," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 343-359.
• Samidi & Ina Primiana & Martha Fani Cahyandito & Erie Febrian, 2019. "Effect of Business Unit Performance on Company Value," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 51-58.
• Novi Swandari Budiarso, 2019. "Agent, Steward, and Dividend Policy," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 83-94.
• Anna Maria Biscotti & Eugenio D’Amico & Sabato Vinci, 2019. "The effectiveness of intellectual capital disclosure in market assessments of corporate value creation," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 5-35.
• Saverio Bozzolan & Giovanna Michelon & Marco Mattei & Andrea Giornetti, 2019. "Signing the letter to shareholders: Does the Signatory’s role relate to impression management?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 37-82.
• Lorenzo Simoni & Laura Bini & Francesco Giunta, 2019. "The effects of business model regulation on the value relevance of traditional performance measures. Some evidence from UK companies," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 83-111.
• Valter Cantino & Alain Devalle & Simone Fiandrino & Donatella Busso, 2019. "The level of compliance with the Italian Legislative Decree No. 254/2016 and its determinants: Insights from Italy," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 113-143.
• Niccolò Comerio & Patrizia Tettamanzi, 2019. "Systematic literature network analysis in accounting: A first application on integrated reporting research," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 73-95.
• Karel Janda, 2019. "Earnings Stability and Peer Company Selection for Multiple Based Indirect Valuation," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 69(1), pages 37-75, February.
• Bert Loudis & Benjamin Ranish, 2019. "CECL and the Credit Cycle," Finance and Economics Discussion Series 2019-061, Board of Governors of the Federal Reserve System (U.S.).
• Jose J. Canals-Cerda, 2019. "From Incurred Loss to Current Expected Credit Loss (CECL): Forensic Analysis of the Allowance for Loan Losses in nconditionally Cancelable Credit Card Portfolios," Working Papers 19-8, Federal Reserve Bank of Philadelphia, revised 31 Jan 2019.
• Dmitry B. Krylov, 2019. "The Use of Paradigm Concepts in Russian Accounting Science," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 127006, Russia, issue 1, pages 101-109, February.
• Igor E. Mizikovsky, 2019. "Formation of the Planned Calculation of the Production Cost at Manufacturing Enterprises," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 127006, Russia, issue 2, pages 122-130, April.
• Tatyana G. Arbatskaya, 2019. "Problems in Accounting of Bad Debts Reserve of Public Sector Organizations," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 127006, Russia, issue 3, pages 91-105, June.
• Victoria V. Priobrazhenskaya, 2019. "The Impact of Digital Economy on Accounting Competencies Development," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 127006, Russia, issue 5, pages 50-63, October.
• Andreea Claudia Crucean, 2019. "Corporate Governance disclosure and implication in the financial audit of banks in Romania," Scientific Papers 0027, Institute of Financial Studies.
• Puji Sucia Sukmaningrum, 2019. "The Determinants of Islamic Social Reporting Disclosure in Indonesia," GATR Journals afr168, Global Academy of Training and Research (GATR) Enterprise.
• Friska Firnanti, 2019. "The Influence of Dividend Policy and Income Tax on Income Smoothing," GATR Journals afr169, Global Academy of Training and Research (GATR) Enterprise.
• Husaini, 2019. "The Substitution Role of Audit Committee Effectiveness and Audit Quality in Explaining Audit Report Lag," GATR Journals afr171, Global Academy of Training and Research (GATR) Enterprise.
• Friska Firnanti, 2019. "Company Characteristics, Corporate Governance, Audit Quality Impact on Earnings Management," GATR Journals afr173, Global Academy of Training and Research (GATR) Enterprise.
• Noorina Hartati, 2019. "The Effect of Motivation on the Interest of Accounting Students to Follow Accounting Professional Education," GATR Journals afr178, Global Academy of Training and Research (GATR) Enterprise.
• Saribulan Tambunan, 2019. "The Effectiveness of Accounting Information System towards Financial Statement Quality with the Organizational Commitment as the Moderating Variable," GATR Journals afr179, Global Academy of Training and Research (GATR) Enterprise.
• Agustin Palupi, 2019. "The Relationship among Media Exposure, Taxes Aggressiveness, and Corporate Governance on CSR Disclosure," GATR Journals afr180, Global Academy of Training and Research (GATR) Enterprise.
• Raisya Zenita, 2019. "Fraudulent Financial Reporting: A Fraud Pentagon Analysis," GATR Journals afr181, Global Academy of Training and Research (GATR) Enterprise.
• Silvy Christina, 2019. "Do Financial Ratios and Financial Characteristics Affect Corporate Social Responsibility Disclosure?," GATR Journals afr182, Global Academy of Training and Research (GATR) Enterprise.
• Kwee Kim Peong, 2019. "Determinants of Personal Financial Literacy among Young Adults in Malaysian Accounting Firms," GATR Journals gjbssr524, Global Academy of Training and Research (GATR) Enterprise.
• Hanif Hanif, 2019. "The Construction of Entrepreneurial Accounting: Evidence from Indonesia," GATR Journals gjbssr535, Global Academy of Training and Research (GATR) Enterprise.
• Yulius Kurnia Susanto, 2019. "Firm Value, Firm Size and Income Smoothing," GATR Journals jfbr151, Global Academy of Training and Research (GATR) Enterprise.
• Chassagne Julie, 2019. "Responsabilité Sociétale des Entreprises et gestion du résultat : une étude européenne," Post-Print hal-02372330, HAL.
• Jeanne Amar & Samira Demaria & Sandra Rigot, 2019. "What motivates CAC 40 companies to disclose information on climate-related financial risks?," Post-Print halshs-02407125, HAL.

2018

• Akhigbe, Aigbe & Makar, Stephen & Wang, Li & Whyte, Ann Marie, 2018. "Interest rate derivatives use in banking: Market pricing implications of cash flow hedges," Journal of Banking & Finance, Elsevier, vol. 86(C), pages 113-126.
• Gupta, Atul & Raman, Kartik & Shang, Chenguang, 2018. "Social capital and the cost of equity," Journal of Banking & Finance, Elsevier, vol. 87(C), pages 102-117.
• Bennouri, Moez & Chtioui, Tawhid & Nagati, Haithem & Nekhili, Mehdi, 2018. "Female board directorship and firm performance: What really matters?," Journal of Banking & Finance, Elsevier, vol. 88(C), pages 267-291.
  • Moez Bennouri & Tawhid Chtioui & Haithem Nagati & Mehdi Nekhili, 2018. "Female Board Directorship and Firm Performance : What Really Matters?," Post-Print hal-02312104, HAL.
  • Moez Bennouri & Tawhid Chtioui & Haithem Nagati & Mehdi Nekhili, 2018. "Female board directorship and firm performance: What really matters?," Post-Print hal-02380497, HAL.
• Du, Qianqian & Shen, Rui, 2018. "Peer performance and earnings management," Journal of Banking & Finance, Elsevier, vol. 89(C), pages 125-137.
• Cantrell, Brett W. & Yust, Christopher G., 2018. "The relation between religiosity and private bank outcomes," Journal of Banking & Finance, Elsevier, vol. 91(C), pages 86-105.
• Baxamusa, Mufaddal & Jalal, Abu & Jha, Anand, 2018. "It pays to partner with a firm that writes annual reports well✰," Journal of Banking & Finance, Elsevier, vol. 92(C), pages 13-34.
• Han, Sangyong & Lai, Gene C. & Ho, Chia-Ling, 2018. "Corporate transparency and reserve management: Evidence from US property-liability insurance companies," Journal of Banking & Finance, Elsevier, vol. 96(C), pages 379-392.
• Delis, Manthos D. & Hasan, Iftekhar & Iosifidi, Maria & Li, Lingxiang, 2018. "Accounting quality in banking: The role of regulatory interventions," Journal of Banking & Finance, Elsevier, vol. 97(C), pages 297-317.
• Koch, Timothy W. & Waggoner, Daniel F. & Wall, Larry D., 2018. "Incentive compensation, accounting discretion and bank capital," Journal of Economics and Business, Elsevier, vol. 95(C), pages 119-140.
• Elayan, Fayez A. & Aktas, Rafet & Brown, Kareen & Pacharn, Parunchana, 2018. "The impact of the Volcker rule on targeted banks, systemic risk, liquidity, and financial reporting quality," Journal of Economics and Business, Elsevier, vol. 96(C), pages 69-89.
• Leventis, Stergios, 2018. "An empirical test of SEC enforcement in the audit market," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 106-116.
• Kusano, Masaki, 2018. "Effect of capitalizing operating leases on credit ratings: Evidence from Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 45-56.
  • Masaki Kusano, 2017. "Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan," Discussion papers e-16-016, Graduate School of Economics , Kyoto University.
• Franzen, Nina & Weißenberger, Barbara E., 2018. "Capital market effects of mandatory IFRS 8 adoption: An empirical analysis of German firms," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 1-19.
• Zhou, Haiyan & Owusu-Ansah, Stephen & Maggina, Anastasia, 2018. "Board of directors, audit committee, and firm performance: Evidence from Greece," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 20-36.
• Habib, Ahsan & Ranasinghe, Dinithi & Muhammadi, Abdul Haris & Islam, Ainul, 2018. "Political connections, financial reporting and auditing: Survey of the empirical literature," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 31(C), pages 37-51.
• El-Helaly, Moataz & Georgiou, Ifigenia & Lowe, Alan D., 2018. "The interplay between related party transactions and earnings management: The role of audit quality," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 47-60.
• Ha, Joohyung & Feng, Mingming, 2018. "Conditional conservatism and labor investment efficiency," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(2), pages 143-163.
• Moses, Olayinka & Houqe, Muhammad Nurul & van Zijl, Tony, 2018. "What is the economic value of the Extractive Industries Transparency Initiative (EITI) information disclosure?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(2), pages 216-233.
• Beaumont, Stacey & Clarkson, Peter & Tutticci, Irene, 2018. "Identifying lobbying strategies: An analysis of public responses to the Productivity Commission Inquiry into executive remuneration in Australia," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 288-306.
• Hsu, Audrey Wen-hsin & Pourjalali, Hamid & Song, Yi-Ju, 2018. "Fair value disclosures and crash risk," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 358-372.
• Pathiranage, Nandana P.W. & Jubb, Christine A., 2018. "Does IFRS make analysts more efficient in using fundamental information included in financial statements?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(3), pages 373-385.
• Castro, F. Henrique & Santana, Verônica, 2018. "Informativeness of stock prices after IFRS adoption in Brazil," Journal of Multinational Financial Management, Elsevier, vol. 47, pages 46-59.
• Hodgson, Allan & Da Lim, Wei & Mi, Lin, 2018. "Insider sales vs. short selling: Negative information trading in Australia," Pacific-Basin Finance Journal, Elsevier, vol. 48(C), pages 72-83.
• Ni, Xiaoran & Zhu, Weikang, 2018. "The bright side of labor protection in emerging markets: The case of firm transparency," Pacific-Basin Finance Journal, Elsevier, vol. 50(C), pages 126-143.
• Bakar, Intan Suryani Abu & Khan, Arifur & Mather, Paul & Tanewski, George, 2018. "Corporate boards and performance pricing in private debt contracts," Pacific-Basin Finance Journal, Elsevier, vol. 50(C), pages 144-162.
• Chang, Che-Chia & Kao, Li-Han & Chen, Hsin-Yu, 2018. "How does real earnings management affect the value of cash holdings? Comparisons between information and agency perspectives," Pacific-Basin Finance Journal, Elsevier, vol. 51(C), pages 47-64.
• Jennergren, L. Peter, 2018. "A note on the linear and annuity class of depreciation methods," International Journal of Production Economics, Elsevier, vol. 204(C), pages 123-134.
• Cairns, Robert D., 2018. "Economic Accounting in the Simple Hotelling Model," Resource and Energy Economics, Elsevier, vol. 51(C), pages 18-27.
• Chang, Chu-Hsuan & Lin, Hsiou-Wei William, 2018. "Does there prevail momentum in earnings management for seasoned equity offering firms?," International Review of Economics & Finance, Elsevier, vol. 55(C), pages 111-129.
• Lin, Cho-Min & Chan, Min-Lee & Chien, I-Hsin & Li, Kuan-Hua, 2018. "The relationship between cash value and accounting conservatism: The role of controlling shareholders," International Review of Economics & Finance, Elsevier, vol. 55(C), pages 233-245.
• Lin, Wen-Chun & Liao, Tsai-Ling, 2018. "Managerial reporting behavior around exchange switching: Consideration of current and future performance," International Review of Economics & Finance, Elsevier, vol. 56(C), pages 218-237.
• Chen, Ching-Lung & Weng, Pei-Yu & Chien, Chu-Yang, 2018. "Qualified foreign institutional investor ownership deregulation and the restatement of financial reports --- empirical findings from Taiwan," International Review of Economics & Finance, Elsevier, vol. 56(C), pages 465-485.
• Khalifa, Maha & Othman, Hakim Ben & Hussainey, Khaled, 2018. "The effect of ex ante and ex post conservatism on the cost of equity capital: A quantile regression approach for MENA countries," Research in International Business and Finance, Elsevier, vol. 44(C), pages 239-255.
• Hassan, Enas A., 2018. "The role of stock exchange efficiency in earnings quality: Evidence from the MENA region," Research in International Business and Finance, Elsevier, vol. 44(C), pages 285-296.
• Kim, Hyonok & Yasuda, Yukihiro, 2018. "Business risk disclosure and firm risk: Evidence from Japan," Research in International Business and Finance, Elsevier, vol. 45(C), pages 413-426.
• Shahzad, Khurram & Pouw, Thierry & Rubbaniy, Ghulame & El-Temtamy, Osama, 2018. "Audit quality during the global financial crisis: The investors’ perspective," Research in International Business and Finance, Elsevier, vol. 45(C), pages 94-105.
• Calabor, María Sol & Mora, Araceli & Moya, Soledad, 2018. "Adquisición de competencias a través de juegos serios en el área contable: un análisis empírico," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 38-47.
• Vaz Ogando, Natalia & Ruiz Blanco, Silvia & Fernandez-Feijoo Souto, Belen, 2018. "El mercado de verificación de las memorias de sostenibilidad en España: un análisis desde la perspectiva de la demanda," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 48-62.
• Bona-Sánchez, Carolina & García-Meca, Emma & Pérez-Alemán, Jerónimo, 2018. "Earnings informativeness and institutional investors on boards," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 73-81.
• Pérez-López, M. Carmen & Gómez-Miranda, M. Elena & Argente-Linares, Eva & López-Sánchez, Lina, 2018. "The internationalisation of Spanish family firms through business groups: Factors affecting the profitability, and the moderating effect of the family nature of the Spanish business," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(1), pages 82-90.
• Bonito, Ana & Pais, Cláudio, 2018. "The macroeconomic determinants of the adoption of IFRS for SMEs," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 116-127.
• Larrán, Manuel & Andrades, Javier & Herrera, Jesús, 2018. "An examination of attitudes and perceptions of Spanish business and accounting students toward corporate social responsibility and sustainability themes," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 196-205.
• Sestanovic Aljosa & Palac Tomislav, 2018. "Interdisciplinarna obilježja forenzičnog računovodstva," FIP - Journal of Finance and Law, Effectus - University College for Law and Finance, vol. 6(2), pages 33-51.
• Carabias, Jose M., 2018. "The real-time information content of macroeconomic news: implications for firm-level earnings expectations," LSE Research Online Documents on Economics 86399, London School of Economics and Political Science, LSE Library.
• Eyring, Henry & Narayanan, V.G., 2018. "Performance effects of setting a high reference point for peer-performance comparison," LSE Research Online Documents on Economics 86732, London School of Economics and Political Science, LSE Library.
• Cascino, Stefano, 2018. "Bridging financial reporting research and policy: a discussion of “the impact of accounting standards on pension investment decisions”," LSE Research Online Documents on Economics 90194, London School of Economics and Political Science, LSE Library.
• Henry Chalu & Hassan Mzee, 2018. "Determinants of tax audit effectiveness in Tanzania," Managerial Auditing Journal, Emerald Group Publishing, vol. 33(1), pages 35-63, January.
• Yong-Sang Woo & Minjung Kang & Ho-Young Lee, 2018. "The cost of debt and the characteristics of audit firms," Managerial Finance, Emerald Group Publishing, vol. 44(1), pages 27-45, January.
• Nexhmie Berisha Vokshi, 2018. "The Connection between Accounting and Taxation from the Perspective of Preparing the Financial Statements," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 34-47.
• Supriadi Laupe, 2018. "Role of Culture and Law Enforcement in Determining the Level of IFRS Adoption," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 56-64.
• Olga Evgenyevna Kachkova & Maria Aramovna Vakhrushina & Irina Dmitriyevna Demina & Taisiya Ivanovna Krishtaleva & Marina Ilyinichna Sidorova & Elena Nikolaevna Dombrovskaya & Lyudmila Vasilyevna Klepi, 2018. "Developing the Accounting Concept in the Public Sector," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 636-649.
• R. Livanova & E. Stepanenko & L. Postnikova & B. Lukyanov & J. Chutcheva, 2018. "Enhancement of Accounting of the Agrο-Industrial Sector," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 476-487.
• Konstantinos J. Liapis, 2018. "Managing NPEs Under Financial Crisis Conditions: A Synthetic Quick Approach," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 688-713.
• N.G. Vovchenko & A.A. Alukhanyan & L.Yu. Andreeva & G.A. Buryakov, 2018. "Formation of an Adaptive Personnel Training System as a Factor of Ensuring Financial Stability of Leasing Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(Special1), pages 3-15.
• A.I. Belousov & G.V. Mihajlova & F.M. Uzdenova & L.V. Blizno, 2018. "Legal and Economic Components of Modern Accounting Transformation," European Research Studies Journal, European Research Studies Journal, vol. 0(Special1), pages 34-40.
• L.Yu. Andreeva & V.V. Aksenov & A.V. Andreeva & M.L. Somko, 2018. "The Role of Retraining Technologies of Personnel in Ensuring Financial Stability of Transport and Industrial Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(Special1), pages 407-422.
• L.N. Usenko & I.N. Bogataya & N.V. Bukhov & T.B. Kuvaldina & A.V. Pavlyuk, 2018. "Formation of an Integrated Accounting and Analytical Management System for Value Analysis Purposes," European Research Studies Journal, European Research Studies Journal, vol. 0(Special1), pages 63-71.
• A.I. Belousov & G.V. Mihajlova & N.A. Rumachik & E.A. Shelukhina, 2018. "Accounting Procedures in the System of Searching and Generating the Balance Sheet of Accounting Information by Various Stakeholder Groups," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 238-245.
• Sharovatova E.A. & Chukhrova O.V. & Scherbakova E.P. & Martirosyan T.R., 2018. "Innovative Production Accounting Segmentation in a Globalized Economy," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 540-550.
• Anastasia Atabekova & Tatyana Shoustikova, 2018. "Language Issues within Forced Migration at Borders and Temporary Settlements: An Integrated Content Analysis," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 690-700.
• E.M. Akhmetshin & L.N. Demidova & N.A. Prodanova & O.V. Savchina & L.B. Trofimova & K.S. Ratnikov, 2018. "Statistical Methods for Analyzing Financial Statements of Russian Organizations in the Context of IFRS Implementation," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 3), pages 118-129.
• José Manuel Santos Jaén & María del Mar Alcalá Gázquez, 2018. "Simplificación en el suministro de información financiera por parte de las pymes, diferencias entre los planes generales de contabilidad," Contribuciones a la Economía, Servicios Académicos Intercontinentales SL, issue 2018-01, January-M.
• Alessandro Mechelli & Vincenzo Sforza & Alessandra Stefanoni & Riccardo Cimini, 2018. "The value relevance of the fair value hierarchy. Empirical evidence from the European Union," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 7-35.
• Simona Alfiero & Massimo Cane & Ruggiero Doronzo & Alfredo Esposito, 2018. "Determining characteristics of boards adopting Integrated Reporting," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 37-71.
• Elena Beccalli & Saverio Bozzolan & Enrico Laghi & Marco Mattei, 2018. "Do letters to shareholders inform or mislead? Insights from insider trading," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 73-109.
• Roberto Aprile & Laura Bini, 2018. "The role of institutions in the process of global convergence to IFRS," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 111-134.
• Karel Janda, 2018. "Earnings Stability and Peer Selection for Indirect Valuation," Working Papers IES 2018/14, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Jul 2018.
• Jonathan Black & Maximiliano da Silva & Mattias Nilsson & Roberto Pinheiro, 2016. "Information Production, Misconduct Effort, and the Duration of Financial Misrepresentation," Working Papers 201613R, Federal Reserve Bank of Cleveland.
• Olga N. Kuznetsova, 2018. "Optimization of Accounting and Control in Settlements With Accountable Persons at an Enterprise," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 127006, Russia, issue 2, pages 120-128, April.
• Anton M. Maryasin, 2018. "The Methodology of Non-Financial Assets Impairment Recognition," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 127006, Russia, issue 6, pages 128-135, December.
• Santiago Lago-Peñas & Elena Rivo-López & Alberto Vaquero-García & Mónica Villanueva-Villar, 2018. "Do family firms contribute to job stability? Evidence from the great recession," Working Papers. Collection C: Family business 1801, Universidade de Vigo, GEN - Governance and Economics research Network.
• Patricia Diana, 2018. "Internal and External Determinants of Audit Delay: Evidence from Indonesian Manufacturing Companies," GATR Journals afr153, Global Academy of Training and Research (GATR) Enterprise.
• Yefni, 2018. "An Analysis of the Implementation of PSAK 69 at PT Perkebunan Nusantara V (Persero)," GATR Journals afr157, Global Academy of Training and Research (GATR) Enterprise.
• Fransiskus Randa, 2018. "Transformation of Accountability Values in Local Cultures: An Acculturative Ethnography Study on Catholic Churches in Tana Toraja," GATR Journals afr158, Global Academy of Training and Research (GATR) Enterprise.
• Juniarti, 2018. "The Accounting Conservatism of the Adoption of IFRS in Indonesia," GATR Journals afr162, Global Academy of Training and Research (GATR) Enterprise.
• Nahariah Jaffar, 2018. "Analysis of Voluntary Disclosure Before and After the Establishment of the Integrated Reporting Framework," GATR Journals afr163, Global Academy of Training and Research (GATR) Enterprise.
• Juniarti, 2018. "Information Asymmetry in the Post-IFRS Adoption Period: Evidence from Developing Countries," GATR Journals afr164, Global Academy of Training and Research (GATR) Enterprise.
• Salehudin Eka Saputra Alrasidi, ST, 2018. "Gender-Diversity, Financial Performance and Cash Holding in Family Firms," GATR Journals afr165, Global Academy of Training and Research (GATR) Enterprise.
• Sareeya WICHITSATHIAN, 2018. "Capital Policy on Firm's Profitability: A Case of the Thai Agro and Food Industry," GATR Journals afr166, Global Academy of Training and Research (GATR) Enterprise.
• Santi Novita, 2018. "Industry and Financial Crises in Fragile and Zombie Firms: Does Leverage Matter?," GATR Journals jber157, Global Academy of Training and Research (GATR) Enterprise.
• Grace T. Pontoh, 2018. "Internet Financial Reporting Of Public Institutions and E-Government as a Medium of Good Governance in Indonesia," GATR Journals jfbr143, Global Academy of Training and Research (GATR) Enterprise.
• Shanti, 2018. "The Effect of Integrating Reporting on Earnings Quality: A Study of Family Firms in Indonesia," GATR Journals jfbr144, Global Academy of Training and Research (GATR) Enterprise.
• Arif Lukman Santoso, 2018. "Emotional Intelligence and Job Performance of Accounting Students Undertaking Internships," GATR Journals jmmr179, Global Academy of Training and Research (GATR) Enterprise.
• Gull, Ammar Ali & Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid, 2018. "Beyond gender diversity: How specific attributes of female directors affect earnings management," The British Accounting Review, Elsevier, vol. 50(3), pages 255-274.
  • Ammar Ali Gull & Mehdi Nekhili & Haithem Nagati & Tawhid Chtioui, 2018. "Beyond gender diversity: How specific attributes of female directors affect earnings management," Post-Print hal-02380599, HAL.
  • Ammar Ali Gull & Mehdi Nekhili & Haithem Nagati & Tawhid Chtioui, 2018. "Beyond gender diversity : How specific attributes of female directors affect earnings management," Post-Print hal-02312045, HAL.
• Bennouri, Moez & Chtioui, Tawhid & Nagati, Haithem & Nekhili, Mehdi, 2018. "Female board directorship and firm performance: What really matters?," Journal of Banking & Finance, Elsevier, vol. 88(C), pages 267-291.
  • Moez Bennouri & Tawhid Chtioui & Haithem Nagati & Mehdi Nekhili, 2018. "Female board directorship and firm performance: What really matters?," Post-Print hal-02380497, HAL.
  • Moez Bennouri & Tawhid Chtioui & Haithem Nagati & Mehdi Nekhili, 2018. "Female Board Directorship and Firm Performance : What Really Matters?," Post-Print hal-02312104, HAL.
• Bennouri, Moez & Chtioui, Tawhid & Nagati, Haithem & Nekhili, Mehdi, 2018. "Female board directorship and firm performance: What really matters?," Journal of Banking & Finance, Elsevier, vol. 88(C), pages 267-291.
  • Moez Bennouri & Tawhid Chtioui & Haithem Nagati & Mehdi Nekhili, 2018. "Female Board Directorship and Firm Performance : What Really Matters?," Post-Print hal-02312104, HAL.
  • Moez Bennouri & Tawhid Chtioui & Haithem Nagati & Mehdi Nekhili, 2018. "Female board directorship and firm performance: What really matters?," Post-Print hal-02380497, HAL.
• Gull, Ammar Ali & Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid, 2018. "Beyond gender diversity: How specific attributes of female directors affect earnings management," The British Accounting Review, Elsevier, vol. 50(3), pages 255-274.
  • Ammar Ali Gull & Mehdi Nekhili & Haithem Nagati & Tawhid Chtioui, 2018. "Beyond gender diversity : How specific attributes of female directors affect earnings management," Post-Print hal-02312045, HAL.
  • Ammar Ali Gull & Mehdi Nekhili & Haithem Nagati & Tawhid Chtioui, 2018. "Beyond gender diversity: How specific attributes of female directors affect earnings management," Post-Print hal-02380599, HAL.
• Marcella Lorenzini, 2018. "Expenditures and food consumption of a patrician family in nineteenth-century Trentino: the Bossi Fedrigotti," HHB Working Papers Series 15, The Historical Household Budgets Project.
• Lauren A. Cooper & Jimmy F. Downes & Ramesh P. Rao, 2018. "Short term real earnings management prior to stock repurchases," Review of Quantitative Finance and Accounting, Springer, vol. 50(1), pages 95-128, January.
• Chunlai Ye & Lin-Hui Yu, 2018. "The effect of restatements on trading volume reactions to earnings announcements," Review of Quantitative Finance and Accounting, Springer, vol. 50(1), pages 129-180, January.
• Yi-hsun Lai & Wen-chang Lin & Liang-wei Kuo, 2018. "Forestalling capital regulation or masking financial weakness? Evidence from loss reserve management in the property–liability insurance industry," Review of Quantitative Finance and Accounting, Springer, vol. 50(2), pages 481-518, February.
• Iris Bergmann & Wolfgang Schultze, 2018. "Accounting based valuation: a simultaneous equations model for forecasting earnings to proxy for ‘other information’," Review of Quantitative Finance and Accounting, Springer, vol. 50(4), pages 1057-1091, May.
• Yasean A. Tahat & Ahmed H. Ahmed & Mohammad M. Alhadab, 2018. "The impact of intangibles on firms’ financial and market performance: UK evidence," Review of Quantitative Finance and Accounting, Springer, vol. 50(4), pages 1147-1168, May.
• Wei-Chuan Kao, 2018. "Innovation quality of firms with the research and development tax credit," Review of Quantitative Finance and Accounting, Springer, vol. 51(1), pages 43-78, July.
• Dennis Frestad, 2018. "Managing earnings risk under SFAS 133/IAS 39: the case of cash flow hedges," Review of Quantitative Finance and Accounting, Springer, vol. 51(1), pages 159-197, July.
• Bin Wang & Wonseok Choi & Ibrahim Siraj, 2018. "Local investor attention and post-earnings announcement drift," Review of Quantitative Finance and Accounting, Springer, vol. 51(1), pages 219-252, July.
• Avishek Bhandari & Babak Mammadov & Maya Thevenot, 2018. "The impact of executive inside debt on sell-side financial analyst forecast characteristics," Review of Quantitative Finance and Accounting, Springer, vol. 51(2), pages 283-315, August.
• Tanja Lorenz & Carsten Homburg, 2018. "Determinants of analysts’ revenue forecast accuracy," Review of Quantitative Finance and Accounting, Springer, vol. 51(2), pages 389-431, August.
• Denise A. Jones, 2018. "Using real options theory to explain patterns in the valuation of research and development expenditures," Review of Quantitative Finance and Accounting, Springer, vol. 51(3), pages 575-593, October.
• Gerald J. Lobo & Yuan Xie & Joseph H. Zhang, 2018. "Innovation, financial reporting quality, and audit quality," Review of Quantitative Finance and Accounting, Springer, vol. 51(3), pages 719-749, October.
• Sanaz Aghazadeh & Lili Sun & Qian Wang & Rong Yang, 2018. "Investors’ perception of CEO overconfidence: evidence from the cost of equity capital," Review of Quantitative Finance and Accounting, Springer, vol. 51(4), pages 1129-1150, November.
• Alin Eliodor Tanase & Traian Ovidiu Calota & Florin Razvan Oncioiu, 2018. "The Impact of IFRS 16 on the Companies’ Key Performance Indicators: Limits, Advantages and Drawbacks," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(1), pages 54-59, March.
• Victor Munteanu & Mariana Burlacu & Camelia Nedea, 2018. "Aspects Regarding the Applied Treasury Analysis of the Economic Entities," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(2), pages 12-19, June.
• Ugochukwu J. Nwoye & Emma I. Okoye, 2018. "Integrity Trend Assessment of Pre and Post IFRS financial disclosures in Nigeria," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3), pages 177-186, September.
• Emma I. Okoye & Ugochukwu J. Nwoye, 2018. "IFRS Compliance Appraisal: Evidence from Nigeria and Ghana," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(4), pages 19-27, December.
• Morales-Díaz, José, 2018. "La última reforma de las NIIF y sus efectos en los estados financieros/The Last IFRS Reform and its Effect on Financial Statements," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 36, pages 349-378, Mayo.
• Zamora-Ramírez, Constancio & Morales-Díaz, José, 2018. "Effects of IFRS 16 on Key Financial Ratios of Spanish Companies/Los efectos de la IFRS 16 en ratios financieros clave de empresas españolas," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 36, pages 385-406, Mayo.
• Molina Sánchez, Horacio & Bautista Mesa, Rafael, 2018. "La participación en el /Participation in the IASB Due Process," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 36, pages 429-458, Mayo.
• Delgado-Vaquero, David & Morales-Díaz, José, 2018. "Estimating a Credit Rating for Accounting Purposes: A Quantitative Approach/Estimación del Rating Crediticio para Contabilidad: Un enfoque cuantitativo," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 36, pages 459-488, Mayo.
• Zamora-Ramírez, Constancio & Morales-Díaz, José, 2018. "The Use of Fair Value Measurement in Financial Reporting: A Literature Review/La Utilización del Valor Razonable en la Contabilidad: Revisión de la Literatura," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 36, pages 489-514, Mayo.
• Herranz Martín, Felipe M. & García Osma, Beatriz, 2018. "Does IFRS 9 Consider Financial Statement Users? Preferences with Respect to IFRS 13 Fair Value Hierarchy? A Suggestion to Refine the Definition of OCI/¿Considera la NIIF 9 las preferencias de los usua," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 36, pages 515-536, Mayo.
• Marcella LORENZINI, 2018. "Expenditures and Food Consumption of a Patrician Family in Nineteenth-Century Trentino: the Bossi Fedrigotti," Departmental Working Papers 2018-11, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
• Maria Jesus Segovia Vargas & Mara del Mar Camacho Miñano, 2018. "Análisis de la viabilidad empresarial en el preconcurso de acreedores," Contaduría y Administración, Accounting and Management, vol. 63(1), pages 27-28, Enero - M.
• Maria Jesus Segovia Vargas & Mara del Mar Camacho Miñano, 2018. "Analysis of corporate viability in the pre-bankruptcy proceedings," Contaduría y Administración, Accounting and Management, vol. 63(1), pages 29-30, Enero - M.
• Vanessa de Quadros Martins & Carlos Alberto Diehl & Cristiano R. Maurício Tagliari, 2018. "Evaluation of technical efficiency of Brazilian distribution companies of electrical energy through Data Envelopment Analysis (DEA)," Contaduría y Administración, Accounting and Management, vol. 63(1), pages 31-32, Enero - M.
• Panchenko Olga, 2018. "Improvement of the accounting policy of the small business enterprises in its transition to IFRS: investment and innovation aspects," Technology audit and production reserves, 5(43) 2018, Socionet;Technology audit and production reserves, vol. 5(4(43)), pages 33-39.
• Boiarynova Kateryna, 2018. "Formation of a scientific approach to functioning as a process of development of innovation-oriented enterprises," Technology audit and production reserves, 1(39) 2018, Socionet;Technology audit and production reserves, vol. 1(4(39)), pages 26-33.
• Kolos Iryna, 2018. "Systematization and development of the provisions for statement of lean synchronization accounting of cash flow from operating activities of industrial enterprises," Technology audit and production reserves, 4(42) 2018, Socionet;Technology audit and production reserves, vol. 4(4), pages 47-53.
• Monahan, Steven J., 2018. "Financial Statement Analysis and Earnings Forecasting," Foundations and Trends(R) in Accounting, now publishers, vol. 12(2), pages 105-215, July.
• Ferri, Fabrizio & Göx, Robert, 2018. "Executive Compensation, Corporate Governance, and Say on Pay," Foundations and Trends(R) in Accounting, now publishers, vol. 12(1), pages 1-103, April.
• Hofmann, Christian & Indjejikian, Raffi J., 2018. "Authority and Accountability in Hierarchies," Foundations and Trends(R) in Accounting, now publishers, vol. 12(4), pages 298–403-2, December.
• Ormazábal, Gaizka, 2018. "The Role of Stakeholders in Corporate Governance: A View from Accounting Research," Foundations and Trends(R) in Accounting, now publishers, vol. 11(4), pages 193-290, February.
• Nezlobin, Alexander, 2018. "Dynamic Investment Models in Accounting Research," Foundations and Trends(R) in Accounting, now publishers, vol. 12(3), pages 216-297, December.
• Johnstone, David, 2018. "Accounting Theory as a Bayesian Discipline," Foundations and Trends(R) in Accounting, now publishers, vol. 13(1-2), pages 1-266, December.
• Dierynck, Bart & Labro, Eva, 2018. "Management Accounting Information Properties and Operations Management," Foundations and Trends(R) in Technology, Information and Operations Management, now publishers, vol. 12(1), pages 1-114, April.
• Petya Petrova, 2018. "Industry 4.0 and Accounting: Challenges and Opportunities," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 135-144, July.
• Mihaela (Ștefan) Hint, 2018. "Quality as the Main Competitive Tool and Its Role in Accounting Performance: An Empirical Study in Lighting Equipment Industry," Journal of Applied Management and Investments, Department of Business Administration and Corporate Security, International Humanitarian University, vol. 7(4), pages 201-213, November.
• Jan van Helden & Christoph Reichard, 2018. "Cash or accruals for budgeting? Why some governments in Europe changed their budgeting mode and others not," OECD Journal on Budgeting, OECD Publishing, vol. 18(1), pages 91-113.
• Luminita PAIUSAN & Marius BOIȚĂ & Boby COSTI & Eduard AJTAY & Adina Maria MOTICA, 2018. "Financing Decision – The Determinant Role Of Management In Investments Of Tourist Entities," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 16, pages 53-58, May.
• Daniel Dumitru LEON, 2018. "The Analysis Of The Interdependence Between Turnover And Net Profit In It Companies In Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 16, pages 69-74, May.
• Laura Alexandra MORTURĂ & Andreea Elena DREGHICIU, 2018. "Study Concerning Evaluation And Audit Of Tangible Assets," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 16, pages 89-95, May.
• Daniel Dumitru LEON, 2018. "Analysis Of The Financial Performance Of Entities From Tourism Industry," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 17, pages 151-158, September.
• Ildikó ORBÁN & Ágota KISS, 2018. "Practical Issues In The Adoption Of Ifrs For Individual Reporting Purposes In Hungary," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 17, pages 187-192, September.
• Andra Maria ACHIM (NAȘCA), 2018. "The Strength Of Auditing And Reporting Standards In Relation To Financial Reporting Quality," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 17, pages 193-197, September.
• Guiovanny Lasso-Marmolejo & Carlos Arturo Vargas-Sierra & Carlos Jair Ruano-Delgado, 2018. "Efecto patrimonial del proceso de convergencia contable en las Pymes colombianas," Estudios Gerenciales, Universidad Icesi, vol. 34(146), pages 99-113, February.
• Diego Andrés Correa Mejía & Laura Yulieth Martínez Molina & María Camila Ruiz Criollo & María Alejandra Yepes Montoya, 2018. "Los indicadores de costos: una herramienta para gestionar la generación de valor en las empresas industriales colombianas," Estudios Gerenciales, Universidad Icesi, vol. 34(147), pages 190-199, May.
• Edgar Pamplona & Maurício Leite & Vinícius Costa da Silva Zonatto, 2018. "Fatores associados ao comportamento dos custos em períodos de prosperidade e crise econômica em empresas dos países que compõe o PIIGS," Estudios Gerenciales, Universidad Icesi, vol. 34(148), pages 305-319, October.
• Juliana Gonçalves Araújo, 2018. "Pequenas empresas e as práticas gerenciais: contribuições a partir da observação das revistas brasileiras," Estudios Gerenciales, Universidad Icesi, vol. 34(149), pages 457-468, December.
• Badia, Marc & Duro, Miguel & Jorgensen, Bjorn N. & Ormazabal, Gaizka, 2018. "The Informational Effects of Tightening Oil and Gas Disclosure Rules," CEPR Discussion Papers 12776, C.E.P.R. Discussion Papers.
• Nyreröd, Theo & Spagnolo, Giancarlo, 2017. "Myths and Numbers on Whistleblower Rewards," SITE Working Paper Series 44, Stockholm School of Economics, Stockholm Institute of Transition Economics, revised 27 Apr 2018.
  • Nyrerod, Theo & Spagnolo, Giancarlo, 2018. "Myths and Numbers on Whistleblower Rewards," CEPR Discussion Papers 12957, C.E.P.R. Discussion Papers.
• Jorge Abad & Javier Suarez, 2018. "The Procyclicality of Expected Credit Loss Provisions," Working Papers wp2018_1806, CEMFI.
  • Abad, Jorge & Suarez, Javier, 2018. "The Procyclicality of Expected Credit Loss Provisions," CEPR Discussion Papers 13135, C.E.P.R. Discussion Papers.
• Ирина Пъшева, 2018. "Същност И Счетоводни Аспекти На Суапа За Обща Доходност," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 14(14 Year 2), pages 217-232.
• Valentina Staneva, 2018. "Professional Competence For Using Acounting Estimates In Corporate Financial Statements," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 44-53.
• Валентина Станева, 2018. "Професионалната Компетентност При Използването На Счетоводни Приблизителни Оценки Във Финансовите Отчети На Предприятията," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 47-59.
• Илиян Димитров, 2018. "Състояние На Erp Обучението В Счетоводното Образование В Българските Висши Училища," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 37-71.
• Йорданка Илийкова, 2018. "Възможности За Оптимизиране На Счетоводното Отчитане И Анализа На Разходите, Свързани С Ресторанта На „Блок-Маса” Или „Шведска Маса” В Хотелиерството," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 72-87.
• Susan Wahab & Karen Teitel, 2018. "Overhead Cost Allocation and Earnings Manipulation Between Quarters," Working Papers 1811, College of the Holy Cross, Department of Economics.
• Paško Anić-Antić & Ivan Idžojtić & Davor Sesar, 2018. "Influence Of Effects Of Temporary Differences In Fair And Objective Financial Reporting In The Republic Of Croatia According New Tax Regulations," Ekonomski pregled, Hrvatsko društvo ekonomista (Croatian Society of Economists), vol. 69(6), pages 744-763.
• Oxelheim, Lars, 2019. "Optimal vs satisfactory transparency: The impact of global macroeconomic fluctuations on corporate competitiveness," International Business Review, Elsevier, vol. 28(1), pages 190-206.
  • Oxelheim, Lars, 2018. "Optimal vs Satisfactory Transparency: The Impact of Global Macroeconomic Fluctuations on Corporate Competitiveness," Working Paper Series 1259, Research Institute of Industrial Economics.
• 河内山, 拓磨 & 石田, 惣平, 2018. "経営者能力と財務的意思決定―投資政策・株主還元政策・現金保有―," Working Paper Series 222, Management Innovation Research Center, School of Business Administration, Hitotsubashi University Business School.
• Andrei-Mihai Cristea, 2018. "Reflection on the Concept of Sustainability in Terms of Accounting," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 6(2), pages 11-16, June.
• Kostyantyn Bezverkhiy, 2018. "Practical Implementation of the Strategic Focus and Future Orientation Principle in the Integrated Reporting of Ukrainian Corporate Enterprises," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 13-20, March.
• Oleh Vysochan & Olha Vysochan, 2018. "Features of Accounting for Political Parties: The Membership Fees Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 28-33, March.
• Inna Herasymovych, 2018. "Accounting and Analytical Tools for Improving the Enterprise Business Processes," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 34-38, March.
• Nataliya Gres & Kateryna Nedostup, 2018. "Fixed Asset Inventory Number: The Procedure of Assigning and Using," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 39-44, March.
• Viktoriya Ambarchian, 2018. "Peculiarities of Accounting for Assets and Liabilities in Contracts with Customers that Contain a Significant Financing Component," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 5-12, March.
• Vyacheslav Naberukhin, 2018. "Methodical Bases of Accounting and Commercial Use of the Intellectual Property Objects," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 59-63, March.
• Yuliya Slobodyanyk & Nataliya Syrotenko, 2018. "Preparation, Presentation and Auditing of Financial Statements: The Trajectory of Changes," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 72-79, March.
• Iryna Zhurakovska & Vitaliy Chudovets, 2018. "Accounting for Forestry Enterprise's Activity: State and Perspectives," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 11-15, June.
• Tetyana Yurchenko, 2018. "Organization and Methods of Internal Control of the Land Resources Which Received on the Use Rights," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 111-117, June.
• Serhiy Ostapchuk & Antonina Korinenko, 2018. "Ensuring a Full-Fledged Economic Turnover of Agricultural Land: The Role of Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 24-30, June.
• Oleksandr Panadiy, 2018. "Influence of Parameters of Agricultural Enterprises Activity on the Organization of the Managerial Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 31-36, June.
• Vitaliy Pokynchereda, 2018. "Investment in Human Capital: Problems of Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 47-53, June.
• Vasyl Hyk, 2018. "Legal Regulation of Accounting for Joint Arrangements: Domestic Practice and International Experience," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 5-10, June.
• Nataliya Shyshkova, 2018. "Prospects for the Implementation of Blockchain in Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 61-68, June.
• Viktor Hanin & Kateryna Lohvinenko, 2018. "Theoretical Aspects of Accounting for Enterprise Financial Results," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 13-18, September.
• Liliana Goral & Sofiya Kafka & Olha Stepanyuk, 2018. "Practical Aspects of Implementing the Accounting Policies Concerning the Further Expenses on Fixed Assets," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 19-28, September.
• Olena Diadiun, 2018. "Software as the Enterprise Intangible Asset: The Accounting Aspect," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 29-35, September.
• Oleh Vysochan, 2018. "Accounting Defectology: Classification and Diagnostics," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 5-12, September.
• Oleksandr Malyshkin, 2018. "Profit and Loss Report of Companies in Poland and Germany Against the Background of EU Norms: Experience for Ukraine," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 54-59, September.
• Iryna Padii, 2018. "Theoretical Bases of Accounting for the Formation and Use of Enterprise Reserves," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 69-74, September.
• Olha Panchenko, 2018. "Place and Role of Management Accounting in the General Accounting System," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 75-82, September.
• Rayisa Tsyhan, 2018. "Factors of Improving the Accounting and Analytical Support System of the Enterprise Cash Flows Management: The Macroeconomic Aspect," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 83-97, September.
• Oksana Knyshek & Anastasiia Kika, 2018. "Rating Assessment of Debtors in the Enterprise's Receivables Management System," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 11-18, December.
• Anna Kuzminska, 2018. "Methodical Aspects of Import Operations Accounting at the Enterprise," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 19-25, December.
• Petro Kutsyk & Volodymyr Shevchuk & Svitlana Holovatska, 2018. "Consolidated Financial Statements: The Genesis of Normatively Regulating in Ukraine," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 26-37, December.
• Nataliya Pravdyuk & Svitlana Alieksieienko, 2018. "Scientific Paradigm of Information Support for Management of Biogenergy Development in Ukraine," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 43-55, December.
• Serhiy Holov, 2018. "Accounting for Investment Property in the Transition to IFRS," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 5-10, December.
• Vasyl Tsaruk, 2018. "Corporate Governance Principles and Accounting: Ways of Harmonization," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 77-83, December.
• Akinloye Akindayomi & Gideon T. Akinleye & Adeduro A. Ogunmakin, 2018. "Empirical Evidence On The Relationship Between Audit Probability And Internal Revenue Service Budget Levels," Accounting & Taxation, The Institute for Business and Finance Research, vol. 10(1), pages 1-21.
• Nguyen Huu Anh & Nguyen Ha Linh & Sung Wook Yoon, 2018. "Earnings Manipulation Benchmark For Nonfinancial Listed Companies In Vietnamese Stock Market," Accounting & Taxation, The Institute for Business and Finance Research, vol. 10(1), pages 39-49.
• Amy Bieber & Salem Boumediene & Scott Butterfield, 2018. "Big Oil In A Small Town: The Effects Of A Large Economic Event On Small Business Sales," Accounting & Taxation, The Institute for Business and Finance Research, vol. 10(1), pages 51-60.
• Sammy Lio, 2018. "Human Capital Accounting Tool Usage: Evidence From A Survey Of Kenyan Firms," Accounting & Taxation, The Institute for Business and Finance Research, vol. 10(1), pages 61-76.
• Hafiz Imtiaz Ahmad & Khaled Aljifri, 2018. "The Role Of Company Specific Information In Valuation Models Used In The Uae," Accounting & Taxation, The Institute for Business and Finance Research, vol. 10(1), pages 77-86.
• I-Hsin Chien & Yu-Ju Chen & Tsun-Jui Hsieh, 2018. "Ceo Compensation And Earnings Sensitivity: A Perspective From Ceo Duality," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 12(1), pages 1-13.
• Laidon Jonathan Saiza Vazquez & Jose de Jesus Moreno Neri, 2018. "Tax Exemption On Retired Income For Mexican Armed Forces: An Ongoing Controversy Controversia En La Exencion De Impuesto Sobre Pensiones De Personal De Las Fuerzas Armadas Mexicanas," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 6(4), pages 11-24.
• David Richard Pincay-Sancan & Jazmin Elsa Sanchez-Astudillo & Jose Calle-Mejia & Dalva Icaza Rivera & Maria Aguayo-Delgado & Javier Martinez Ruiz & Guillermo Medina Acuria & Mario Zambrano Paladines,, 2018. "International Accounting Standards, In The Companies Of Canton Milagro-Ecuador Normas Internacionales De Contabilidad, En Las Empresas Del Cantã“N Milagroecuador," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 6(4), pages 25-37.
• Dayanna Johanna Cherrez Pacurucu & Jorge Luis Garcia Bacuilima & Gabriela Isabel Araujo Ochoa, 2018. "Bibliometric Analysis Of Publications Related To Educational Projects In The Accounting Field And Its Management In Scopus Analisis Bibliometrico De Las Publicaciones Relacionadas Con Proyectos Educat," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 6(6), pages 19-36.
• Mohammad M. Alhadab, 2018. "Real and Accrual Earnings Management around Initial Public Offerings in Jordan," International Business Research, Canadian Center of Science and Education, vol. 11(1), pages 204-216, January.
• Rosa Vinciguerra & Nadia Cipullo, 2018. "Liquidity Issues in the Banking Sector from an Accounting Perspective," International Business Research, Canadian Center of Science and Education, vol. 11(5), pages 80-91, May.
• Asma Salman & Muthanna G. Abdul Razzaq (ed.), 2018. "Accounting from a Cross-Cultural Perspective," Books, IntechOpen, number 5319, May.
• Vertika Agarwal & Dr. V.K. Agarwal, 2018. "Green Accounting : A Desire, Desideratum and Demand of Todays' Current Scenario," Journal of Commerce and Trade, Society for Advanced Management Studies, vol. 13(1), pages 128-135, April.
• Medhat N. El Guindy & Mohamed A. K. Basuony, 2018. "Audit Firm Tenure And Earnings Management: The Impact Of Changing Accounting Standards In UK Firms," Journal of Developing Areas, Tennessee State University, College of Business, vol. 52(4), pages 167-181, October-D.
• Loay Jarbou & Jamal Abu-Serdaneh & Muhannad Atmeh, 2018. "Ownership Structure And Conservatism's Impact On Jordanian Bank's Financial Performance," Journal of Developing Areas, Tennessee State University, College of Business, vol. 52(4), pages 183-197, October-D.
• Ching-Yu Chen & Jwu-Rong Lin & Chun-Ju Liu, 2018. "The Impact of Operational Digitalization and Intangible Asset Investment on Technical Efficiency and Financial Performance of Taiwa's Social Work Industry," Journal of Economics and Management, College of Business, Feng Chia University, Taiwan, vol. 14(2), pages 147-171, August.
• Halis KALMIÅž, 2018. "Necessity Of New Methods In Accounting Teaching And Application Of Personalized Flexible Teaching Models And Biga Iibf Sample," JOURNAL OF LIFE ECONOMICS, Rating Academy, vol. 5(2), pages 45-54, April.
• Ersilia CATRINA, 2018. "Insurance, A Guaranteed Risk Or A Risk Assumed?," Junior Scientific Researcher, SC Research Publishing SRL, vol. 4(1), pages 121-133, May.
• Marin MIREA, 2018. "Adapting Public Services To Citizen Requirements: Trend Or Need?," Junior Scientific Researcher, SC Research Publishing SRL, vol. 4(1), pages 134-146, May.
• Alex Young, 2018. "How does competition affect real earnings management to meet or beat targets? Evidence from import tariff reductions," Annals of Finance, Springer, vol. 14(3), pages 331-342, August.
• Stergios Leventis & Emmanouil Dedoulis & Omneya Abdelsalam, 2018. "The Impact of Religiosity on Audit Pricing," Journal of Business Ethics, Springer, vol. 148(1), pages 53-78, March.
• Maria Baldini & Lorenzo Dal Maso & Giovanni Liberatore & Francesco Mazzi & Simone Terzani, 2018. "Role of Country- and Firm-Level Determinants in Environmental, Social, and Governance Disclosure," Journal of Business Ethics, Springer, vol. 150(1), pages 79-98, June.
• Anastasia Axjonow & Jürgen Ernstberger & Christiane Pott, 2018. "The Impact of Corporate Social Responsibility Disclosure on Corporate Reputation: A Non-professional Stakeholder Perspective," Journal of Business Ethics, Springer, vol. 151(2), pages 429-450, August.
• Xue Wang & Feng Cao & Kangtao Ye, 2018. "Mandatory Corporate Social Responsibility (CSR) Reporting and Financial Reporting Quality: Evidence from a Quasi-Natural Experiment," Journal of Business Ethics, Springer, vol. 152(1), pages 253-274, September.
• Denton Collins & Gary Fleischman & Stacey Kaden & Juan Manuel Sanchez, 2018. "How Powerful CFOs Camouflage and Exploit Equity-Based Incentive Compensation," Journal of Business Ethics, Springer, vol. 153(2), pages 591-613, December.
• Imen Derouiche & Majdi Hassan & Sarra Amdouni, 2018. "Ownership structure and investment-cash flow sensitivity," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 22(1), pages 31-54, March.
• Xiaoying Deng & Seow Eng Ong, 2018. "Real Earnings Management, Liquidity Risk and REITs SEO Dynamics," The Journal of Real Estate Finance and Economics, Springer, vol. 56(3), pages 410-442, April.
• Ozili, Peterson K, 2018. "Bank Loan Loss Provisions, Investor Protection and the Macroeconomy," MPRA Paper 80281, University Library of Munich, Germany.
• Marius Costin Daraban, 2018. "Business Value Created By Management Accounting," CBU International Conference Proceedings, ISE Research Institute, vol. 6(0), pages 76-80, September.
  • Daraban, Marius Costin, 2018. "Business value created by management accounting," MPRA Paper 83093, University Library of Munich, Germany.
• DiGabriele, Jim & Ojo, Marianne, 2018. "Base Erosion and Profit Shifting (BEPS) and the Digital Economy: challenges and issues," MPRA Paper 83734, University Library of Munich, Germany.
• Tweneboah Senzu, Emmanuel & Ndebugri, Haruna, 2018. "Examining business performance of micro, small and medium scale enterprise through accounting records keeping; case study in Ghana," MPRA Paper 84022, University Library of Munich, Germany.
• Ozili, Peterson K, 2018. "Advances and Issues in Fraud Research: A Commentary," MPRA Paper 84879, University Library of Munich, Germany.
• ahmadu, aminu & Md. Harashid, Haron & Azlan, Amran, 2018. "Critical Factors Towards Philanthropic Dimension Of CSR in The Nigerian Financial Sector: The Mediating Effects Of Cultural Influence," MPRA Paper 85557, University Library of Munich, Germany.
• Atanasov, Atanas, 2018. "Фактори, Влияещи Върху Обезценката На Репутацията
  [Goodwill Impairment Factors]," MPRA Paper 87625, University Library of Munich, Germany.
• CATRINA, Ersilia, 2018. "Insurance, A Guaranteed Risk Or A Risk Assumed?," MPRA Paper 87769, University Library of Munich, Germany, revised Apr 2018.
• MIREA, Marin, 2018. "Adapting Public Services to Citizen Requirements: Trend or Need?," MPRA Paper 87771, University Library of Munich, Germany, revised Apr 2018.
• Atanasov, Atanas, 2018. "Финансово - Счетоводни Аспекти На Търговската Репутация
  [Financial and Accounting Aspects of Goodwill]," MPRA Paper 87987, University Library of Munich, Germany.
• Georgieva, Daniela, 2018. "Capitalization of tangible and intangible assets in non-profit organizations in Bulgaria," MPRA Paper 88655, University Library of Munich, Germany.
• Delis, Manthos & Karavitis, Panagiotis & Klassen, Kenneth, 2018. "The corporate governance of profit shifting," MPRA Paper 88724, University Library of Munich, Germany.
• Georgieva, Daniela, 2018. "Съдържателни Аспекти На Счетоводната Политика На Сдружения В България От Гледна Точка На Ползвателите На Документа
  [Content of the accounting policies of Bulgarian non-profit associations from user," MPRA Paper 89377, University Library of Munich, Germany, revised Aug 2018.
• Ozili, Peterson K & Outa, Erick R, 2018. "Bank Earnings Smoothing During Mandatory IFRS adoption in Nigeria," MPRA Paper 89690, University Library of Munich, Germany.
• Ayachi, Ghoufrane, 2018. "La convergence de la comptabilité de l’Etat avec les normes IPSAS. Le cas du Maroc
  [Convergence of state accounting with IPSAS standards. The case of Morocco]," MPRA Paper 90039, University Library of Munich, Germany.
• Atanasov, Atanas, 2018. "Интелектуалният Капитал - Основа На Съвременния Бизнес И Предизвикателство Пред Финансовата Отчетност
  [Intellectual Capital - Basis Of Contemporary Business And Challenge For Financial Reporting]," MPRA Paper 90780, University Library of Munich, Germany.
• Hamamura, Jumpei, 2018. "Impact of a direct channel on the choice of absorption versus direct costing using cost-based transfer price," MPRA Paper 90836, University Library of Munich, Germany.
• Febriantoko, Jovan & Rotama, Hendra, 2018. "Evaluasi Potensi Penerimaan Pendapatan Asli Daerah Bidang Pariwisata di Indonesia
  [Evaluation of the Potential Revenues of Regional Original Revenue in Tourism in Indonesia]," MPRA Paper 90921, University Library of Munich, Germany.
• Balan, Igor & Erhan, Valeriu, 2018. "Cu privire la esenţa şi clasificarea capitalului
  [Concerning the essence and classification of capital]," MPRA Paper 91889, University Library of Munich, Germany, revised 2018.
• Georgieva, Daniela, 2018. "Дълготрайните Материални И Нематериални Активи, И Стоково-Материалните Запаси Като Елементи На Счетоводната Политика На Хотели В България
  [Intangible and tangible assets, and inventories as element," MPRA Paper 92070, University Library of Munich, Germany, revised Mar 2018.
• Hamamura, Jumpei, 2018. "Impact of a direct channel on the choice of absorption versus direct costing using cost-based transfer price," MPRA Paper 92643, University Library of Munich, Germany, revised 10 Mar 2019.
• Vicentina Gomes, Liliane & Odálio dos Santos, José & Lana Silva, Cristiane & Ferreira de Souza, Maurício, 2018. "Divulgações de informações e o efeito no retorno de ações da maior empresa de educação listada na B3 (Brasil, Bolsa, Balcão)
  [Information disclosures and the effect on the return of stocks of the l," MPRA Paper 93123, University Library of Munich, Germany, revised 30 May 2018.
• Sutherland, Andrew, 2018. "Does credit reporting lead to a decline in relationship lending? Evidence from information sharing technology," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 123-141.
  • Sutherland, Andrew, 2018. "Does Credit Reporting Lead to a Decline in Relationship Lending? Evidence from Information Sharing Technology," MPRA Paper 93670, University Library of Munich, Germany.
• Георгиева, Даниела, 2018. "Модел На Счетоводна Политика На Юридическо Лице С Нестопанска Цел По Примера На Сдруженията
  [A model of accounting policy of non-profit organization: on the example of associations]," MPRA Paper 94168, University Library of Munich, Germany, revised 2018.
• Georgieva, Daniela, 2018. "Structure, content and elements of the accounting policies of hotels in Bulgaria," MPRA Paper 99253, University Library of Munich, Germany, revised 2019.
• Jana Skálová & Maria Argenskaya, 2018. "Czech Republic - Tax Paradise for Paying Profits
  [Česká republika - daňový ráj pro výplatu podílů na zisku]," Český finanční a účetní časopis, University of Economics, Prague, vol. 2018(1), pages 47-59.
• Lukáš Poutník, 2018. "Basic differences in the definition of fixed assets between Czech accounting standards and International public sector accounting standards
  [Základní odlišnosti ve vymezení dlouhodobých aktiv z poh," Český finanční a účetní časopis, University of Economics, Prague, vol. 2018(2), pages 5-23.
• Marek Jošt, 2018. "The Development of Legislation of Political Parties and Political Movements in the Czech Republic since 1991 until now with a Focus on Transparency
  [Vývoj legislativní úpravy politických stran a po," Český finanční a účetní časopis, University of Economics, Prague, vol. 2018(3), pages 5-26.
• Miloslav Janhuba & Jaroslava Janhubová, 2018. "Theoretical approaches to the presentation of expenses in the income statement
  [Teoretické přístupy k prezentaci nákladů ve výsledovce]," Český finanční a účetní časopis, University of Economics, Prague, vol. 2018(3), pages 27-40.
• Miloslav Janhuba & Jaroslava Janhubová, 2018. "Characteristics of bookkeeping systems used in Czechoslovakia in the second half of the 20th century
  [Charakteristiky soustav účtů používaných v Československu ve druhé polovině 20. století]," Český finanční a účetní časopis, University of Economics, Prague, vol. 2018(4), pages 33-50.
• Marcela Zárybnická Žárová, 2018. "Do Czech small and medium-sized companies disclose non-financial information?
  [Zveřejňují střední a malé podniky v ČR nefinanční informace?]," Český finanční a účetní časopis, University of Economics, Prague, vol. 2018(4), pages 71-83.
• Jana Singerová, 2018. "Accounting in Cloud," European Financial and Accounting Journal, University of Economics, Prague, vol. 2018(1), pages 61-76.
• Marzena Remlein, 2018. "Socially Responsible Investments in Financial Statements of Polish Public Companies," European Financial and Accounting Journal, University of Economics, Prague, vol. 2018(3), pages 37-53.
• Atanasko Atanasovski & Marina Trpeska & Zorica Bozinovska Lazarevska, 2018. "Accounting Students' and Employers' Perceptions on Employability Skills in the SEE Country," European Financial and Accounting Journal, University of Economics, Prague, vol. 2018(3), pages 55-71.
• Lucie Brabcová, 2018. "Compliance with IAS7 by Issuers of Listed Securities in the Czech Republic," European Financial and Accounting Journal, University of Economics, Prague, vol. 2018(3), pages 73-89.
• Jan Svitlík & Marcela Zárybnická Žárová, 2018. "Earnings Discontinuity as the Proxy for Earnings Management: Empirical Study from the UK, Germany and the Czech Republic," European Financial and Accounting Journal, University of Economics, Prague, vol. 2018(4), pages 25-40.
• Mariana BANUTA & Mihaela GADOIU, 2018. "Considerations On The Valuation And Accounting Of Investment Property In The Current Economic Environment," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 17(2), pages 72-81.
• Johannes Becker & Jonas Fooken & Melanie Steinhoff, 2019. "Behavioral Effects of Withholding Taxes on Labor Supply," Scandinavian Journal of Economics, Wiley Blackwell, vol. 121(4), pages 1417-1440, October.
  • Johannes Becker & Jonas Fooken & Melanie Steinhoff, 2018. "Behavioral Effects of Withholding Taxes on Labor Supply," Discussion Papers Series 589, School of Economics, University of Queensland, Australia.
• Khan, Imran, 2018. "Enhancing Management Accounting Practices in Manufacturing Companies: A Special Reference to Top-level Management," Asian Business Review, Asian Business Consortium, vol. 8(3), pages 161-168.
• Eker, Melek & Eker, Semih, 2018. "The Impact of Interaction Between Enterprise Resource Planning System and Management Control System on Firm Performance in The Turkish Manufacturing Sector," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 9(1), pages 195-212, January.
• Akçin, Olcay & Kıymetli Şen, İlker, 2018. "Reverse Acquisitions Within the Scope of IFRS 3 Business Combinations," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 9(1), pages 213-233, January.
• İpek, Ayşegül & Ildır, Fehmi Ali, 2018. "Accounting for Exchange Risk Management Activities under the Scope of International Accounting Standards," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 9(1), pages 235-251, January.
• Pazarceviren, Selim Yuksel & Kaya, H. Pinar, 2018. "Measurement and Reporting of Intellectual Capital with Calculated Intangible Value Method," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 9(2), pages 331-348, April.
• Ozkaya, Hakan, 2018. "Effect of Mandatory IFRS Adoption on Cost of Debt in Turkey," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 9(3), pages 579-588, July.
• Akgun, Ali Ihsan, 2018. "Do Accounting Standards affect the Business Performance and Financial Statement Manipulation on the banks?," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 9(3), pages 589-603, July.
• Meric, Engin & Gersil, Mustafa, 2018. "Usability of Time Driven Activity Based Costing Methods in the Budgeting Process of SMEs," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 9(4), pages 961-978, October.
• Gil Hernández, Ana Lydia & Pérez Gómez, Solange Mayra & Vázquez Ávila, Juan Carlos, 2018. "Procedimiento para el registro contable en las cuentas del Grupo Capital," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(1), pages 31-50.
• del Toro Ríos, José Carlos, 2018. "Procedimiento para el análisis de la viabilidad de las normas contables en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(1), pages 51-62.
• Santos Cid, Carlos manuel, 2018. "Una mirada a la historia de la Contabilidad," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(1), pages 139-155.
• de León Gil, Cira María, 2018. "La actividad contable tiene que asegurar las transformaciones del modelo económico cubano," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(2), pages 6-9.
• Deas Albuerne, Julia Ileana & Paredes Paredes, Carlos Alberto, 2018. "Algunas reflexiones sobre la interrelación entre las normas contables y las normas tributarias. Caso Ecuador," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(2), pages 80-88.
• Gaëlle Lenormand & Lionel Touchais, 2018. "L’IFRS 8 améliore-t-elle la qualité de l’environnement informationnel des analystes financiers? - Does IFRS 8 improve the quality of information environment of financial analysts?," Revue Finance Contrôle Stratégie, revues.org, vol. 21(1), pages 55-76, March.
• Badreddine Hamdi & Tarek Mejri & Sameh Haloua, 2018. "Gestion des résultats, seuils comptables et gouvernance d’entreprise : le cas des sociétés françaises - Earnings Management, Accounting Thresholds and Corporate Governance: The Case of French Firms," Revue Finance Contrôle Stratégie, revues.org, vol. 21(3), pages 51-77, December.
• Gaëtan Le Quang, 2018. ""Taking Diversity into Account": Real Effects of Accounting Measurement on Asset Allocation," EconomiX Working Papers 2018-28, University of Paris Nanterre, EconomiX.
• Mouritsen, Jan & Pflueger, Dane, 2018. "Valuation as Promise and Care: The Use of Accounting in the Entrepreneurial Economy," HEC Research Papers Series 1255, HEC Paris.
• Hervé Stolowy & Luc Paugam, 2018. "The expansion of non-financial reporting: an exploratory study," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 525-548, July.
  • Stolowy, Hervé & Paugam, Luc, 2018. "The Expansion of Non-Financial Reporting: An Exploratory Study," HEC Research Papers Series 1262, HEC Paris.
• Robson, Keith & Dambrin, Claire & Bottausci, Chiara, 2018. "Moral Imaginaries of Performance Measurement Systems in the Pharmaceutical Industry: Struggles and Negotiations to Define What is an Agent and What is Not," HEC Research Papers Series 1301, HEC Paris.
• Li, Zhi & Wang, Lingling & Wruck, Karen H., 2018. "Accounting-Based Compensation and Debt Contracts," Working Paper Series 2017-07, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
• deHaan, Ed & Larcker, David F. & McClure, Charles, 2018. "Long-Term Economic Consequences of Hedge Fund Activist Interventions," Research Papers 3741, Stanford University, Graduate School of Business.
• Amir Hosseinzadeh & Behzad Davari, 2018. "The Impact of Enterprise Management Systems on Management Accounting in Private Companies of Iran," International Journal of Economics and Financial Issues, Econjournals, vol. 8(1), pages 83-89.
• Amina Zgarni & Hassouna Fedhila & Moez El Gaied, 2018. "Audit Committee and Discretionary Loan Loss Provisions in Tunisian Commercial Banks," International Journal of Economics and Financial Issues, Econjournals, vol. 8(2), pages 85-93.
• Rana El Bahsh & Ali Alattar & Aziz N. Yusuf, 2018. "Firm, Industry and Country Level Determinants of Capital Structure: Evidence from Jordan," International Journal of Economics and Financial Issues, Econjournals, vol. 8(2), pages 175-190.
• Henny N. Tambingon & Winwin Yadiati & Ccecilia Lelly Kewo, 2018. "Determinant Factors Influencing the Quality of Financial Reporting Local Government in Indonesia," International Journal of Economics and Financial Issues, Econjournals, vol. 8(2), pages 262-268.
• Ali Ihsan Akgun & Famil Samiloglu & Ali Osman Oztop, 2018. "The Impact of Profitability on Market Value Added: Evidence from Turkish Informatics and Technology Firms," International Journal of Economics and Financial Issues, Econjournals, vol. 8(4), pages 105-112.
• Ria Ria & Muhammad Nuryatno, 2018. "Influence of Audit Quality, Pattern of Loans Concentration and Company Size to Banking Loans (Agency Problem of Creditor – Debtor at Manufacture Company in Indonesia)," International Journal of Economics and Financial Issues, Econjournals, vol. 8(4), pages 172-176.
• Hoang Thi Mai Khanh & Nguyen Vinh Khuong, 2018. "Audit Quality, Firm Characteristics and Real Earnings Management: The Case of Listed Vietnamese Firms," International Journal of Economics and Financial Issues, Econjournals, vol. 8(4), pages 243-249.
• Osama Abdulmunium Ali, 2018. "The Effect of Disclosure of Intellectual Capital Components on the Market Price of Shares in Jordanian Industrial Companies: An Empirical Study," International Journal of Economics and Financial Issues, Econjournals, vol. 8(5), pages 156-167.
• Eman Ahmad Al Hanini & Samerra'a Z Al Oqqaily, 2018. "Does the Management Information System Causes Competitive Advantage for Banks working in Jordan?," International Journal of Economics and Financial Issues, Econjournals, vol. 8(6), pages 104-109.
• Mutiara Maimunah & Syamsurijal A. Kadir & Indra Bastian & Tertiarto Wahyudi, 2018. "Factors Affecting the Use of Accrual Based Financial Statements for Regional Device Organizations (OPD) of South Sumatera Province," International Journal of Economics and Financial Issues, Econjournals, vol. 8(6), pages 119-123.
• Athambawa Haleem Haleem & Low Lock Teng Kevin, 2018. "Impact of User Competency on Accounting Information System Success: Banking Sectors in Sri Lanka," International Journal of Economics and Financial Issues, Econjournals, vol. 8(6), pages 167-175.
• Muslichah Muslichah & Wiyarni Wiyarni & Evi Maria, 2018. "The Effect of Ethical Sensitivity on Ethical Decision Making With Religiosity as Moderating Variable," International Review of Management and Marketing, Econjournals, vol. 8(1), pages 86-92.
• Rehab U. Trabulsi, 2018. "The Impact of Accounting Information Systems on Organizational Performance: The Context of Saudi’s SMEs," International Review of Management and Marketing, Econjournals, vol. 8(2), pages 69-73.
• Ahmad Saleem Tarawneh, 2018. "The Impact of Using Computer Applications Programs as a Tool in Accounting Education on the Performance of the Students of Financial Accounting Course," International Review of Management and Marketing, Econjournals, vol. 8(4), pages 56-64.
• Ömer Faruk Demirkol, 2018. "Þanlýurfa Serbest Muhasebeci Ve Mali Müþavirler Odasýna Baðlý Meslek Mensuplarýnýn TTTK - TMS/TFRS - Baðýmsýz Denetçilik Algýlarý: Ampirik Bir Çalýþma," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 6(1), pages 18-35.
• Palea, Vera, 2018. "Financial reporting for sustainable development: Critical insights into IFRS implementation in the European Union," Accounting forum, Elsevier, vol. 42(3), pages 248-260.
• Du, Xingqiang, 2018. "A Tale of Two Segmented Markets in China: The Informative Value of Corporate Environmental Information Disclosure for Foreign Investors," The International Journal of Accounting, Elsevier, vol. 53(2), pages 136-159.
• Taylor, Gary K. & Brasel, Kelsey R. & Dawkins, Mark C. & Dugan, Michael T., 2018. "Keeping pace: The conditional probability of accounting academics to continue publishing in elite accounting journals," Advances in accounting, Elsevier, vol. 41(C), pages 97-113.
• Albring, Susan M. & Xu, Xiaolu, 2018. "Management earnings forecasts, managerial incentives, and risk-taking," Advances in accounting, Elsevier, vol. 42(C), pages 48-69.
• Moore, Jared A. & Xu, Li, 2018. "Book-tax differences and costs of private debt," Advances in accounting, Elsevier, vol. 42(C), pages 70-82.
• Zhang, Yiyang & Perols, Johan & Robinson, Dahlia & Smith, Thomas, 2018. "Earnings management strategies to maintain a string of meeting or beating analyst expectations," Advances in accounting, Elsevier, vol. 43(C), pages 46-55.
• Dennis, Sean A. & Johnstone, Karla M., 2018. "A natural field experiment examining the joint role of audit partner leadership and subordinates’ knowledge in fraud brainstorming," Accounting, Organizations and Society, Elsevier, vol. 66(C), pages 14-28.
• Jiang, John (Xuefeng) & Wang, Isabel Yanyan & Wangerin, Daniel D., 2018. "How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members," Accounting, Organizations and Society, Elsevier, vol. 71(C), pages 30-46.
• Gull, Ammar Ali & Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid, 2018. "Beyond gender diversity: How specific attributes of female directors affect earnings management," The British Accounting Review, Elsevier, vol. 50(3), pages 255-274.
  • Ammar Ali Gull & Mehdi Nekhili & Haithem Nagati & Tawhid Chtioui, 2018. "Beyond gender diversity: How specific attributes of female directors affect earnings management," Post-Print hal-02380599, HAL.
  • Ammar Ali Gull & Mehdi Nekhili & Haithem Nagati & Tawhid Chtioui, 2018. "Beyond gender diversity : How specific attributes of female directors affect earnings management," Post-Print hal-02312045, HAL.
• Alhadab, Mohammad & Clacher, Iain, 2018. "The impact of audit quality on real and accrual earnings management around IPOs," The British Accounting Review, Elsevier, vol. 50(4), pages 442-461.
• Peterson, Ozili K. & Arun, Thankom G., 2018. "Income smoothing among European systemic and non-systemic banks," The British Accounting Review, Elsevier, vol. 50(5), pages 539-558.
• Yu, Kun & Hagigi, Moshe & Stewart, Scott D., 2018. "Income smoothing may result in increased perceived riskiness: Evidence from bid-ask spreads around loss announcements," Journal of Corporate Finance, Elsevier, vol. 48(C), pages 442-459.
• McClure, Ross & Lanis, Roman & Wells, Peter & Govendir, Brett, 2018. "The impact of dividend imputation on corporate tax avoidance: The case of shareholder value," Journal of Corporate Finance, Elsevier, vol. 48(C), pages 492-514.
• de Rassenfosse, Gaétan & Jaffe, Adam B., 2018. "Econometric evidence on the depreciation of innovations," European Economic Review, Elsevier, vol. 101(C), pages 625-642.
• Yang, Daecheon & Song, Jeongseok, 2018. "Impact of wage rigidity on sovereign credit rating," Emerging Markets Review, Elsevier, vol. 34(C), pages 25-41.
• Zalata, Alaa Mansour & Tauringana, Venancio & Tingbani, Ishmael, 2018. "Audit committee financial expertise, gender, and earnings management: Does gender of the financial expert matter?," International Review of Financial Analysis, Elsevier, vol. 55(C), pages 170-183.
• Dimitras, Augustinos I. & Gaganis, Chrysovalantis & Pasiouras, Fotios, 2018. "Financial reporting standards' change and the efficiency measures of EU banks," International Review of Financial Analysis, Elsevier, vol. 59(C), pages 223-233.
• van der Merwe, C.J. & Heyman, D. & de Wet, T., 2018. "Approximating risk-free curves in sparse data environments," Finance Research Letters, Elsevier, vol. 26(C), pages 112-118.
• Argimón, Isabel & Dietsch, Michel & Estrada, Ángel, 2018. "Prudential filters, portfolio composition at fair value and capital ratios in European banks," Journal of Financial Stability, Elsevier, vol. 39(C), pages 187-208.
• Cohen, Lee Jeremy & Marcus, Alan J. & Rezaee, Zabihollah & Tehranian, Hassan, 2018. "Waiting for guidance: Disclosure noise, verification delay, and the value-relevance of good-news versus bad-news management earnings forecasts," Global Finance Journal, Elsevier, vol. 37(C), pages 79-99.
• Fatemi, Ali & Glaum, Martin & Kaiser, Stefanie, 2018. "ESG performance and firm value: The moderating role of disclosure," Global Finance Journal, Elsevier, vol. 38(C), pages 45-64.
• Ishigami, Shohei & Takeda, Fumiko, 2018. "Market reactions to stock rating and target price changes in analyst reports: Evidence from Japan," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 52(C), pages 134-151.
• Mazboudi, Mohamad & Hasan, Iftekhar, 2018. "Secrecy, information shocks, and corporate investment: Evidence from European Union countries," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 54(C), pages 166-176.
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• Chircop, Justin & Johan, Sofia & Tarsalewska, Monika, 2018. "Common auditors and cross-country M&A transactions," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 54(C), pages 43-58.
• Emmanuel Iatridis, George, 2018. "Accounting discretion and executive cash compensation: An empirical investigation of corporate governance, credit ratings and firm value," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 55(C), pages 29-49.
• Kim, Jaewoo, 2018. "Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment: Evidence from the collapse of the junk bond market," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 148-168.
• Chen, Tai-Yuan & Zhang, Guochang & Zhou, Yi, 2018. "Enforceability of non-compete covenants, discretionary investments, and financial reporting practices: Evidence from a natural experiment," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 41-60.
• Bliss, Barbara A. & Partnoy, Frank & Furchtgott, Michael, 2018. "Information bundling and securities litigation," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 61-84.
• Gao, Pingyang & Jiang, Xu, 2018. "Reporting choices in the shadow of bank runs," Journal of Accounting and Economics, Elsevier, vol. 65(1), pages 85-108.
• Nikolaev, Valeri V., 2018. "Scope for renegotiation in private debt contracts," Journal of Accounting and Economics, Elsevier, vol. 65(2), pages 270-301.
• Aobdia, Daniel & Cheng, Lin, 2018. "Unionization, product market competition, and strategic disclosure," Journal of Accounting and Economics, Elsevier, vol. 65(2), pages 331-357.
• Sutherland, Andrew, 2018. "Does credit reporting lead to a decline in relationship lending? Evidence from information sharing technology," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 123-141.
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• Chapman, Kimball, 2018. "Earnings notifications, investor attention, and the earnings announcement premium," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 222-243.
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• Erkens, Michael H.R. & Gan, Ying & Yurtoglu, B. Burcin, 2018. "Not all clawbacks are the same: Consequences of strong versus weak clawback provisions," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 291-317.
• Lyu, Changjiang & Wang, Kemin & Zhang, Frank & Zhang, Xin, 2018. "GDP management to meet or beat growth targets," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 318-338.
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• Zhong, Rong (Irene), 2018. "Transparency and firm innovation," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 67-93.
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• Tsvetomir L. Manolov, 2018. "Disclosure Of Environmental Information For The Example Of Bulgarian Thermal Power Plants," CBU International Conference Proceedings, ISE Research Institute, vol. 6(0), pages 333-337, September.
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• Guillaume Plantin & Jean Tirole, 2018. "Marking to Market versus Taking to Market," American Economic Review, American Economic Association, vol. 108(8), pages 2246-2276, August.
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• Ion Ionascu & Mihaela Iona?cu, 2018. "Business Models for Circular Economy and Sustainable Development: the Case of Lease Transactions," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 20(48), pages 356-356.
• Francisco Javier Fernández-Roca & Jesús D. López-Manjón & Fernando Gutiérrez-Hidalgo, 2018. "Accounting information as a facilitator of inter-generational transfer in family businesses: The case of an Andalusian business family," Investigaciones de Historia Económica - Economic History Research (IHE-EHR), Journal of the Spanish Economic History Association, Asociación Española de Historia Económica, vol. 14(01), pages 23-30.
• Viorel – Costin Banta, 2018. "Kpi - Methods And Techniques Used For Accounting Inside Erp Sap- A Study Case," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(46), pages 13-22, November.
• Dumitrescu Ioan Alexandru & Dorobanțu Alin Ionuț, 2018. "Case Study Regarding The Variation On Inventory On Retained Earnings And On The Tax On Income," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(46), pages 5-12, November.
• Ana Maria Mălăescu & Mărioara Avram, 2018. "The Accounting Profession In The Digital Age," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(46), pages 5-12, December.
• Nensi Xhani & Maria - Andreia Iliescu, 2018. "Coordination Of Audit Work Between The Internal And External Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(46), pages 53-60, December.
• Maria Alexandra Călinoiu, 2018. "The Role And Involvement Of Influencers In Promoting Brands," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(46), pages 73-86, December.
• A & A, 2018. "Ifrs Adoption And Stock Price Delay: The Case Of Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(20), pages 1-3.
• Cristina-Florina Ticoi & Nadia Albu, 2018. "What Factors Affect the Choice of Accounting as a Career? The Case of Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(1), pages 137-152, March.
• Mihai Carp & Constantin Toma, 2018. "Timeliness of Earnings Reported By Romanian Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(1), pages 46-68, March.
• Elina Haapamaki, 2018. "How Has IFRS Impacted Financial Reporting for Unlisted Entities?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(1), pages 5-30, March.
• Ahmed Al-Dmour & Maysem Abbod & Rand Al-Dmour, 2018. "The Impact of the Implementations of the SysTrust’s Framework upon the Quality of Financial Reporting: Structural Equation Modelling Approach," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(1), pages 69-99, March.
• Selena Aureli & Andrea Cardoni & Mara Del Baldo & Rosa Lombardi, 2018. "The Balanced Scorecard Logic in The Management Control and Reporting of Small Business Company Networks: A Case Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(2), pages 191-215, June.
• Odysseas Pavlatos, 2018. "Strategic Cost Management, Contingent Factors and Performance in Services," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(2), pages 215-233, June.
• Beata Zyznarska-Dworczak, 2018. "A Research Note of Potential Scientific Management Accounting Research Area in CEECs," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(2), pages 252-265, June.
• Chaima Kooli & Raoudha Trabelsi & Fethi Tlili, 2018. "The Impact of Accounting Disclosure On Emerging Stock Market Prediction in an Unstable Socio-Political Context," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 313-329, September.
• Alhassan Musah & Fred Kwasi Anokye & Erasmus Dodzi Gakpetor, 2018. "The Effects of IFRS Adoption and Big 4 Audit Firms On Audit and Non-Audit Fees: Evidence from Ghana," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 330-352, September.
• Maria-Silvia Sandulescu & Catalin-Nicolae Albu, 2018. "Impression Management in The Letters to Shareholders of Listed Entities: A Romanian Case Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 353-373, September.
• Walid Khoufi & Dhouha Khrifech, 2018. "Country- Specific Characteristics Influencing Websites Based Information Disclosure Practices," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 374-405, September.
• Aisha Saderuddin & Yasser Barghathi, 2018. "The Impacts of Introduction of VAT On the Audit Profession and Economy in The UAE: Auditors’ Perspective," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 406-439, September.
• Ernest Amoaful Bansah, 2018. "The Threats of Using Computerized Accounting Information Systems in The Banking Industry," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 440-461, September.
• Irsyadillah Irsyadillah & Alhashmi Aboubaker Lasyoud, 2018. "Does Accounting Education Develop Ethical Maturity? Evidence from Indonesia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 462-483, September.
• Shijun Guo, 2018. "CEO Connectedness and Expropriation: A Pitch," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(3), pages 493-499, September.
• Costel Istrate, 2018. "Financial Auditing and Financial Reporting for Romanian State-Owned Companies– Modified Opinions and Observations," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(4), pages 513-531, December.
• Chirata Caraiani & Camelia I. Lungu & Alina Bratu & Cornelia Dascalu, 2018. "Exploring The Perspectives of Integrated Reporting for Future Research Opportunities," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(4), pages 532-565, December.
• Ini Etete Udofia, 2018. "IFRS Adoption and Cross Border Investment in Nigeria," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(4), pages 605-625, December.
• Aurelia Stefanescu & Ileana Cosmina Pitulice & Viorica Georgiana Minzu, 2018. "The Impact of Income Tax Over Financial Performance of Companies Listed on The Bucharest Stock Exchange," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(4), pages 626-640, December.
• Stephen G. Ryan, 2018. "Recent Research on Banks’ Financial Reporting and Financial Stability," Annual Review of Financial Economics, Annual Reviews, vol. 10(1), pages 101-123, November.
• Quang Linh Huynh, 2018. "Earnings Quality with Reputation and Performance," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 8(2), pages 269-278, February.
• Ya-Fang Wang, 2018. "How Does the Credit Rating React to the Function of D&O Insurance?," Asian Economic and Financial Review, Asian Economic and Social Society, vol. 8(3), pages 424-432, March.
• Liliana MANEA, 2018. "About public acquisition monitoring role and necessity during framework agreement post-implementation," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 50(2), pages 44-54, June.
• Emilia VASILE & Ion CROITORU, 2018. "Management By Objectives - Factor Of Growth In Organizational Performance," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 52(4), pages 44-53, December.
• Maria Carmen Huian & Marilena Mironiuc & Mihaela Chiriac, 2018. "Study on the association between earnings management and value relevance based on the reporting method used for operating cash flows," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 101-101, February.
• Sinziana-Maria Rindasu, 2018. "Information security challenges - vulnerabilities brought by ERP applications and cloud platforms," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 131-131, February.
• Cristina Raluca Gh. Popescu & Gheorghe N. Popescu, 2018. "Risks of cyber attacks on financial audit activity," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 140-140, February.
• Jatinder Pal Singh, 2018. "On hedge effectiveness assessment under IFRS 9," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(149), pages 157-157, February.
• Mirela PAUNESCU, 2018. "Exploratory study on accounting and taxation of virtual currencies by Romanian companies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(150), pages 239-239.
• Edward Wong Sek KHIN & Moghavvemi SEDIGHEH & Lee Su TENG & Rusnah MUHAMAD, 2018. "Malaysia’s SMEs credit industry: CSR taxanomy activities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(150), pages 278-278.
• Sabina-Cristina NECULA, 2018. "Improving information - a necessity in substantiating the accounting decision," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(150), pages 285-285.
• Alain Burlaud, 2018. "Can accounting standardization serve the public interest?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(151), pages 365-365.
• Irine Herdjiono & Nanik Sutanti, 2018. "Determinants of audit delay: evidence from manufacturing sector of Indonesia," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(151), pages 373-373.
• Alexandra ARDELEAN & Adriana TIRON-TUDOR, 2018. "Commitment to public interest in audit – an imperative of strengthening trust in the profession," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(152), pages 527-527.
• Camelia-Daniela HATEGAN & Andreea-Claudia CRUCEAN, 2018. "Reporting of subsequent events in financial statements – between obligation and necessity," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(152), pages 571-571.
• Arber H. HOTI & Arben DERMAKU, 2018. "Internal auditing quality in the banking sector of Kosovo," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(152), pages 610-610.
• Yuliia Klius, 2018. "Accounting And Analytical And Management Tasks For The Classification Of Industrial Enterprises," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(1).
• Sergey Bardash & Tetiana Osadcha, 2018. "Identification Of Economic And Legal Preconditions For Rent Accounting," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(1).
• Igor Yaremko & Tetiana Voskresenska, 2018. "Transaction Costs Of Enterprises: The Issue Of Accounting And Analysis Management," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(2).
• Larysa Tytenko, 2018. "Economic Security As An Element Of Strategic Management System: Accounting And Analytical Aspect," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(3).
• Sergey Bardash & Tetiana Osadcha, 2018. "Accounting Of Results Of Rent Relations," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(4).
• Alla Zhyvets, 2018. "Evolution Of Professional Competencies Of Accountants Of Small Enterprises In The Digital Economy Of Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(5).
• Svitlana Faizova & Marina Ivanova & Tetiana Pozhuieva, 2018. "Prospects For Improving The Methodology Of Strategic Enterprise Management," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(5).
• Iryna Hrytsai & Oleksandr Yunin & Antonina Matsola, 2018. "Special Approaches To Allocation Of Types Of Servitudes From The Accounting Positions," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(5).
• Y. Xie & H. Lee (Correspondence author), 2018. "Tunneling and Value Relevance of Financial Reports: Evidence from Hong Kong," Review of Economics & Finance, Better Advances Press, Canada, vol. 11, pages 67-82, February.
• Davood Askarany & Hassan Yazdifar, 2018. "The Diffusion of Balanced Scorecard from the Perspective of Adopters: Evidence from Australia," Review of Economics & Finance, Better Advances Press, Canada, vol. 14, pages 71-82, November.
• Nemanja Stojić, 2018. "Tco Analiza Kao Alat U Funkciji Nabavke (Tco Analysis As A Tool In The Function Of Procurement)," Ekonomske ideje i praksa, Faculty of Economics, University of Belgrade, issue 30, pages 73-85, September.
• Siniša Radić, 2018. "Impact Of Intellectual Capital On Profitability Of Commercial Banks In Serbia," Economic Annals, Faculty of Economics, University of Belgrade, vol. 63(216), pages 85-110, January –.
• Luc Paugam & Jean‐François Casta & Hervé Stolowy, 2018. "Non‐additivity in Accounting Valuation: Theory and Applications," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 381-416, September.
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• Navarro Ruiz, Alexander & Gil Basulto, María Saturnina, 2018. "El registro contable de los instrumentos financieros," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(2), pages 88-96.
• del Toro Ríos, José Carlos, 2018. "Desafíos de la Contabilidad en la actualización del modelo económico cubano," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(2), pages 149-154.
• Olympia Gkouma & John Filos & Evangelos Chytis, 2018. "Financial crisis and corporate failure: The going concern assumption Findings from Athens stock exchange," Journal of Risk & Control, Risk Market Journals, vol. 5(1), pages 141-170.
• Khadra DAHOU & Ishaq HACINI, 2018. "Effect of Human Capital Management on Firm Performance via Balanced Scorecard," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 3(1), pages 1-13, June.
• Radojko LUKIC, 2018. "The Analysis of the Operative Profit Margin of Trade Companies in Serbia," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 19(5), pages 458-475, December.
• Andrei-Mirel FLOREA & Riana RADU & Adriana MOCANU PUSTIANU & Silvius STANCIU, 2018. "Perspectives for the Development of the Collaboration Relations in the Association Forms for Association Forms in the Galaþi County," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 19(5), pages 497-503, December.
• Pornsit Jiraporn & Pandej Chintrakarn & Shenghui Tong & Sirimon Treepongkaruna, 2018. "Does board independence substitute for external audit quality? Evidence from an exogenous regulatory shock," Australian Journal of Management, Australian School of Business, vol. 43(1), pages 27-41, February.
• Shimin Chen & Bin Srinidhi & Lixin (Nancy) Su & Jamie Y Tong, 2018. "The separate and joint effects of the market for corporate control and board effectiveness on R&D valuation," Australian Journal of Management, Australian School of Business, vol. 43(2), pages 203-224, May.
• Cornelia Beck & Geoffrey Frost & Stewart Jones, 2018. "CSR disclosure and financial performance revisited: A cross-country analysis," Australian Journal of Management, Australian School of Business, vol. 43(4), pages 517-537, November.
• Michael E Bradbury & Tom Scott, 2018. "Do managers forecast asymmetric cost behaviour?," Australian Journal of Management, Australian School of Business, vol. 43(4), pages 538-554, November.
• Li Yu (Colly) He & Sue Wright & Elaine Evans, 2018. "Is fair value information relevant to investment decision-making: Evidence from the Australian agricultural sector?," Australian Journal of Management, Australian School of Business, vol. 43(4), pages 555-574, November.
• PHANTHIPA SRINAMMUANG & Neungruthai Petcharat & Neungruthai Petcharat, 2018. "Management accountants? role in moving towards sustainability reporting system of Thai-listed companies," Proceedings of International Academic Conferences 7208951, International Institute of Social and Economic Sciences.
• Phanthipa Srinammuang & Neungruthai Petcharat, 2018. "Environmental sustainability report and its communicative values to stakeholders: Evidence of Thai-construction sector," Proceedings of International Academic Conferences 7309922, International Institute of Social and Economic Sciences.
• Jana Kliestikova & Maria Kovacova & Tomas Kliestik, 2018. "Hiding the bankruptcy through creative accounting," Proceedings of International Academic Conferences 7508682, International Institute of Social and Economic Sciences.
• PHANTHIPA SRINAMMUANG & Neungruthai Petcharat, 2018. "Management accountants? role in moving towards a corporate sustainability in Thailand," International Journal of Business and Management, International Institute of Social and Economic Sciences, vol. 6(2), pages 78-89, November.
• Malgorzata Czerny & Bartlomiej Juras, 2018. "A Public Tribute Zakat in Muslim Countries as an Example of the Practical Problem of Accounting Standardization (Danina publiczna zakat w krajach muzulmanskich jako przyklad praktycznego problemu stan," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 16(72), pages 185-194.
• Beata Zyznarska-Dworczak, 2018. "Legitimacy Theory in Management Accounting Research (Teoria legitymizacji w badaniach rachunkowosci zarzadczej)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 16(72), pages 195-203.
• Jan Turyna & Monika Koeppl-Turyna, 2018. "Public Sector Accounting in the European Union Member States – Assessment of Practices and Their Compatibility with IPSAS (Rachunkowosc w instytucjach sektora publicznego krajow Unii Europejskiej – pr," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 16(72), pages 34-61.
• Grazyna Michalczuk & Urszula Konarzewska, 2018. "Social Reporting as a Tool for Building Confidence Between the Bank and Its Environment (Raportowanie spoleczne jako narzedzie budowania zaufania pomiedzy bankiem a jego otoczeniem)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 16(74), pages 116-130.
• Adriana Kaszuba-Perz, 2018. "The role of decision-making cost accounts and other economic calculations in building strategies for small and medium family firms(Rola decyzyjnych rachunkow kosztow i innych rachunkow ekonomicznych w," Research Reports, University of Warsaw, Faculty of Management, vol. 1(26), pages 137-144.
• Izabela Emerling, 2018. "Importance of Non-Financial Data for Users of Financial Statements (Znaczenie danych niefinansowych dla odbiorcow sprawozdania finansowego)," Research Reports, University of Warsaw, Faculty of Management, vol. 1(27), pages 136-142.
• Eleonora Stancheva-Todorova, 2018. "Possibilities For Conceptualization Of The Contemporary Accounting Theory (Part Two)," Yearbook of St Kliment Ohridski University of Sofia, Faculty of Economics and Business Administration, St Kliment Ohridski University of Sofia, Faculty of Economics and Business Administration, vol. 15(1), pages 255-287, June.
• Georgios Georgakopoulos, 2018. "Risk, Risk Conflicts, Sub-Politics and Social and Environmental Accounting and Accountability in Scottish Salmon Farming," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, vol. 68(2-3), pages 1-1, April-Sep.
• Georgia Pazarzi & John Sorros, 2018. "The Effect of R&D Expenses on Earnings and Market Value," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, vol. 68(2-3), pages 39-47, April-Sep.
• Guillaume Plantin & Jean Tirole, 2018. "Marking to Market versus Taking to Market," American Economic Review, American Economic Association, vol. 108(8), pages 2246-2276, August.
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• Hamza Bahaji, 2018. "Are employee stock option exercise decisions better explained through the prospect theory?," Annals of Operations Research, Springer, vol. 262(2), pages 335-359, March.
• Lisa Frey, 2018. "Tax certified individual auditors and effective tax rates," Business Research, Springer;German Academic Association for Business Research, vol. 11(1), pages 77-114, February.
• Claus-Jochen Haake & Sonja Recker, 2018. "The Generalized Nash Bargaining Solution for Transfer Price Negotiations Under Incomplete Information," Group Decision and Negotiation, Springer, vol. 27(6), pages 905-932, December.
• Viktoria Diser & Christian Hofmann, 2018. "Hedging and accounting-based RPE contracts for powerful CEOs," Journal of Business Economics, Springer, vol. 88(7), pages 941-970, September.
• Jamel Chouaibi & Moez Harres & Najet Ben Brahim, 2018. "The Effect of Board Director’s Characteristics on Real Earnings Management: Tunisian-Listed Firms," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 9(3), pages 999-1013, September.
• Anja Heinicke, 2018. "Performance measurement systems in small and medium-sized enterprises and family firms: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 457-502, February.
• Ulf Diefenbach & Andreas Wald & Ronald Gleich, 2018. "Between cost and benefit: investigating effects of cost management control systems on cost efficiency and organisational performance," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(1), pages 63-89, March.
• Thomas R. Loy & Sven Hartlieb, 2018. "Have estimates of cost stickiness changed across listing cohorts?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 161-181, August.
• Berend van der Kolk & Wesley Kaufmann, 2018. "Performance measurement, cognitive dissonance and coping strategies: exploring individual responses to NPM-inspired output control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 93-113, August.
• Christian Daumoser & Bernhard Hirsch & Matthias Sohn, 2018. "Honesty in budgeting: a review of morality and control aspects in the budgetary slack literature," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 115-159, August.
• Shohei Nagasawa, 2018. "Asymmetric cost behavior in local public enterprises: exploring the public interest and striving for efficiency," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(3), pages 225-273, December.
• Jens Leth Hougaard & Hervé Moulin, 2018. "Sharing the cost of risky projects," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 65(3), pages 663-679, May.
• Jeremy Bertomeu & Davide Cianciaruso, 2018. "Verifiable disclosure," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 65(4), pages 1011-1044, June.
• Heinz Ahn & Marcel Clermont & Stephan Schwetschke, 2018. "Research on target costing: past, present and future," Management Review Quarterly, Springer, vol. 68(3), pages 321-354, August.
• Pingui Rao & Heng Yue & Xin Zhou, 2018. "Return predictability and the real option value of segments," Review of Accounting Studies, Springer, vol. 23(1), pages 167-199, March.
• Daniel Aobdia, 2018. "Employee mobility, noncompete agreements, product-market competition, and company disclosure," Review of Accounting Studies, Springer, vol. 23(1), pages 296-346, March.
• Maria Correia & Johnny Kang & Scott Richardson, 2018. "Asset volatility," Review of Accounting Studies, Springer, vol. 23(1), pages 37-94, March.
• Jose M. Carabias, 2018. "The real-time information content of macroeconomic news: implications for firm-level earnings expectations," Review of Accounting Studies, Springer, vol. 23(1), pages 136-166, March.
• David Aboody & Shai Levi & Dan Weiss, 2018. "Managerial incentives, options, and cost-structure choices," Review of Accounting Studies, Springer, vol. 23(2), pages 422-451, June.
• Richard Frankel & Joshua Lee & Zawadi Lemayian, 2018. "Proprietary costs and sealing documents in patent litigation," Review of Accounting Studies, Springer, vol. 23(2), pages 452-486, June.
• Dan Amiram & Zahn Bozanic & James D. Cox & Quentin Dupont & Jonathan M. Karpoff & Richard Sloan, 2018. "Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature," Review of Accounting Studies, Springer, vol. 23(2), pages 732-783, June.
• Dain C. Donelson & Justin J. Hopkins & Christopher G. Yust, 2018. "The cost of disclosure regulation: evidence from D&O insurance and nonmeritorious securities litigation," Review of Accounting Studies, Springer, vol. 23(2), pages 528-588, June.
• Brad A. Badertscher & Jeffrey J. Burks & Peter D. Easton, 2018. "The market reaction to bank regulatory reports," Review of Accounting Studies, Springer, vol. 23(2), pages 686-731, June.
• Phillip J. Quinn, 2018. "Shifting corporate culture: executive stock ownership plan adoptions and incentives to meet or just beat analysts’ expectations," Review of Accounting Studies, Springer, vol. 23(2), pages 654-685, June.
• Ciao-Wei Chen & Bradford F. Hepfer & Phillip J. Quinn & Ryan J. Wilson, 2018. "The effect of tax-motivated income shifting on information asymmetry," Review of Accounting Studies, Springer, vol. 23(3), pages 958-1004, September.
• Andrew B. Jackson & Marlene A. Plumlee & Brian R. Rountree, 2018. "Decomposing the market, industry, and firm components of profitability: implications for forecasts of profitability," Review of Accounting Studies, Springer, vol. 23(3), pages 1071-1095, September.
• Gerald J. Lobo & Michael Neel & Adrienne Rhodes, 2018. "Accounting comparability and relative performance evaluation in CEO compensation," Review of Accounting Studies, Springer, vol. 23(3), pages 1137-1176, September.
• Jing Li & Lin Nan & Ran Zhao, 2018. "Corporate governance roles of information quality and corporate takeovers," Review of Accounting Studies, Springer, vol. 23(3), pages 1207-1240, September.
• Chad R. Larson & Richard Sloan & Jenny Zha Giedt, 2018. "Defining, measuring, and modeling accruals: a guide for researchers," Review of Accounting Studies, Springer, vol. 23(3), pages 827-871, September.
• Jeffrey L. Hoopes & Kenneth J. Merkley & Joseph Pacelli & Joseph H. Schroeder, 2018. "Audit personnel salaries and audit quality," Review of Accounting Studies, Springer, vol. 23(3), pages 1096-1136, September.
• Mei Luo & Shuai Shao & Frank Zhang, 2018. "Does financial reporting above or below operating income matter to firms and investors? The case of investment income in China," Review of Accounting Studies, Springer, vol. 23(4), pages 1754-1790, December.
• Adrienna Huffman, 2018. "Asset use and the relevance of fair value measurement: evidence from IAS 41," Review of Accounting Studies, Springer, vol. 23(4), pages 1274-1314, December.
• Eddie Chamisa & Musa Mangena & Hamutyinei Harvey Pamburai & Venancio Tauringana, 2018. "Financial reporting in hyperinflationary economies and the value relevance of accounting amounts: hard evidence from Zimbabwe," Review of Accounting Studies, Springer, vol. 23(4), pages 1241-1273, December.
• Qintao Fan & Wei Li, 2018. "Leading indicator variables and managerial incentives in a dynamic agency setting," Review of Accounting Studies, Springer, vol. 23(4), pages 1715-1753, December.
• Jeffrey J. Burks & Christine Cuny & Joseph Gerakos & João Granja, 2018. "Competition and voluntary disclosure: evidence from deregulation in the banking industry," Review of Accounting Studies, Springer, vol. 23(4), pages 1471-1511, December.
• Kristian D. Allee & Daniel D. Wangerin, 2018. "Auditor monitoring and verification in financial contracts: evidence from earnouts and SFAS 141(R)," Review of Accounting Studies, Springer, vol. 23(4), pages 1629-1664, December.
• Huasheng Gao & Huai Zhang & Jin Zhang, 2018. "Employee turnover likelihood and earnings management: evidence from the inevitable disclosure doctrine," Review of Accounting Studies, Springer, vol. 23(4), pages 1424-1470, December.
• Lale Guler, 2018. "Has SFAS 142 improved the usefulness of goodwill impairment loss and goodwill balances for investors?," Review of Managerial Science, Springer, vol. 12(3), pages 559-592, July.
• Kun-Ming Yang & Shen-Ho Chang, 2018. "Application of Activity-Based Costing to Green Industry for Profitability and Performance Enhancement -- Recycling of Blast Furnace Slag as an Example," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 8(3), pages 1-3.
• Ru-Je Lee & Hui-Sung Kao, 2018. "The Impacts of IFRSs and Auditor on Tax Avoidance," Advances in Management and Applied Economics, SCIENPRESS Ltd, vol. 8(6), pages 1-2.
• Yan-Yu Chou & Min-Lee Chan, 2018. "The Impact of CEO Characteristics on Real Earnings Management: Evidence from the US Banking Industry," Journal of Applied Finance & Banking, SCIENPRESS Ltd, vol. 8(2), pages 1-2.
• Iluta Arbidane & Iveta Mietule, 2018. "Problems and solutions of accounting and evaluation of biological assets in Latvia," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(1), pages 10-22, September.
• Rasa Subačienė & Lehte Alver & Inta Brūna & Mirjana Hladika & Daša Mokošová & Jan Molín, 2018. "Evaluation of accounting regulation evolution in selected countries," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(1), pages 139-175, September.
• Svetlana Vegera & Alena Malei & Ina Sapeha & Volha Sushko, 2018. "Information support of the circular economy: the objects of accounting at recycling technological cycle stages of industrial waste," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(1), pages 190-210, September.
• Ramunė Budrionytė & Lionius Gaižauskas, 2018. "Historical cost vs fair value in forest accounting: the case of Lithuania," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(1), pages 60-76, September.
• Inga Būmane, 2018. "The methodology of the statement of comprehensive income and its impact on profitability: the case of Latvia," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 6(1), pages 77-86, September.
• Omneya Abdelsalam & Marwa Elnahass & Sabur Mollah, 2018. "Religiosity and Bank Asset Securitization," Working Papers 2018-13, Swansea University, School of Management.
• Omneya Abdelsalam & Marwa Elnahass & Sabur Mollah, 2018. "Asset Securitization and Risk: Does Bank Type Matter?," Working Papers 2018-15, Swansea University, School of Management.
• Omneya Abdelsalam & Marwa Elnahass & Sabur Mollah, 2018. "Asset Securitization and Bank risk: Do Religiosity or Ownership Structure Matter?," Working Papers 2018-17, Swansea University, School of Management.
• Hervé Stolowy & Luc Paugam, 2018. "The expansion of non-financial reporting: an exploratory study," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 525-548, July.
  • Stolowy, Hervé & Paugam, Luc, 2018. "The Expansion of Non-Financial Reporting: An Exploratory Study," HEC Research Papers Series 1262, HEC Paris.
• Nikolaos Arnis, 2018. "Predicting Corporate Bankruptcy: A Cross-Sectoral Empirical Study - The Case of Greece," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Eastern Macedonia and Thrace Institute of Technology (EMATTECH), Kavala, Greece, vol. 11(3), pages 31-56, December.
• Patricia Kotnik & Mustafa Erdem Sakinc & Dejan Guduras, 2018. "Executive compensation in Europe: Realized gains from stock-based pay," Working Papers Series 78, Institute for New Economic Thinking.
• Elena Urquía-Grande & María-del-Mar Camacho-Miñano & Emma Dafouz, 2018. "¿Hacia una nueva dinámica de clase? Análisis comparativo de las preferencias de aprendizaje del alumnado universitario en titulaciones bilingües
  [Towards a new classroom dynamic? A comparative anal," Papeles de Europa, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Estudios Internacionales (ICEI), vol. 31(1), pages 41-56.
• Gemma Fajardo García, 2018. "La identificación de las empresas de economía social en España. Problemática jurídica
  [The identification of social economy companies in Spain. Legal problems]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 128, pages 99-126.
• Emilio Mauleón Méndez & Carlos Mulet Forteza & Juana Isabel Genovart Balaguer, 2018. "Aspectos económico-contables de la transformación de una sociedad limitada en una cooperativa
  [Economic and accounting issues of the transformation of limited liability companies into cooperative e," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 129, pages 183-208.
• Diyan Ganchev, 2018. "Problems in Identifying, Recognizing and Measuring the Identifiable Assets Acquired, Liabilities Assumed, and Any Non-controlling Interest in a Business Combination," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 7(1), pages 284-294, October.
• Nadezhda Popova-Yosifova, 2018. "The Impact of Financial Reporting on Disclosures for Banking Supervision Purposes," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 7(2), pages 100-106, November.
• Atanas Atanasov, 2018. "Accounting Aspects of Business Motives for Business Combinations," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 7(2), pages 107-114, November.
• Galina Sabcheva, 2018. "Accounts Receivable Management as Part of the Entity's Financial Management," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 7(2), pages 125-132, November.
• Rumyana Marinova, 2018. "Accounting Problems in the Subsequent Evaluation of the Rights to Football Players," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 7(2), pages 192-200, November.
• Muñoz Francisco Flores & Valentinetti Diego & Rodríguez María Mora & Nieto Ángel Mena, 2018. "The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility," Scientific Annals of Economics and Business, Sciendo, vol. 65(4), pages 497-514, December.
• Salami Abdulai Agbaje & Uthman Ahmad Bukola, 2018. "Bank Capital, Operating Efficiency, and Corporate Performance in Nigeria," Acta Universitatis Sapientiae, Economics and Business, Sciendo, vol. 6(1), pages 61-87, December.
• Jaszczuk Joanna & Białek-Jaworska Anna & Opolski Krzysztof & Sylwestrzak Marek & Trzpioła Katarzyna, 2018. "Leasing Puzzle in Polish Small Firms Listed on the Alternative Market," Central European Economic Journal, Sciendo, vol. 5(1), pages 25-39, January.
• Jaszczuk Joanna & Białek-Jaworska Anna & Opolski Krzysztof & Sylwestrzak Marek & Trzpioła Katarzyna, 2018. "Leasing Puzzle in Polish Small Firms Listed on the Alternative Market," Central European Economic Journal, Sciendo, vol. 5(52), pages 25-39, January.
• Spasić Dejan, 2018. "Do Serbian Companies Provide Relevant Disclosures About Goodwill?," Economic Themes, Sciendo, vol. 56(1), pages 127-138, April.
• Prewysz-Kwinto Piotr, 2018. "The Impact of Accounting and Tax Law Concerning Borrowing Costs on the Assessment of the Financial Leverage Effect," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(2), pages 47-59, June.
• Świetla Katarzyna, 2018. "The Educational Role of the Accountants Association in Poland (AAP) After the Deregulating of the Profession," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(2), pages 75-89, June.
• Kabalski Przemysław & Zarzycka Ewelina, 2018. "The Convergence of Financial and Management Accounting in Poland," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(2), pages 9-19, June.
• Warzocha Grzegorz, 2018. "Annual Financial Statements, the Importance of Other Comprehensive Income," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(2), pages 90-101, June.
• Macuda Małgorzata, 2018. "Diagnosis-Related Group Prospective Payment System in Poland – Costs Versus Tariffs: The Case of Inguinal Hernia," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(3), pages 102-110, September.
• Dobroszek Justyna, 2018. "The Measurement of Costs and Results in Supply Chain Management: The Case of Poland," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(3), pages 34-45, September.
• Dobroszek Justyna & Zarzycka Ewelina & Almasan Alina & Circa Cristina, 2018. "A Comperative Study on Managers’ Assessment of the Selected Properties of Internal Reports," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(3), pages 46-60, September.
• Hońko Stanisław, 2018. "Do Polish Accountants Enjoy their Job? Results of a Nationwide Survey “Accountants’ Self-Portrait”," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(3), pages 61-72, September.
• Piechocka-Kałużna Agnieszka, 2018. "The Evolution of the Importance of the True and Fair View (TFV) Principle. The Case of Poland," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(4), pages 89-101, December.
• Wany Eva & Yuliarini Sarah & Karjati Pratiwi Dwi, 2018. "Determinant of love of money and organization ethics environment implication to earnings management behavioural perceives," HOLISTICA – Journal of Business and Public Administration, Sciendo, vol. 9(3), pages 27-32, December.
• Kusuma Hadri & Bachtiar Ahmad Dhiyaullatief, 2018. "Working Capital Management and Corporate Performance: Evidence from Indonesia," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 26(2), pages 76-88, June.
• Ivan Oana Raluca, 2018. "Integrated Reporting in the Context of Corporate Governance. Case study on the Adoption of Integrated Reporting of Romanian Companies listed on BSE," Valahian Journal of Economic Studies, Sciendo, vol. 9(2), pages 127-138, November.
• Stoica Raluca & Stefan Veronica, 2018. "The Role of Computerized Solutions in Consolidating Financial Results from the European and Anglo-Saxon Accounting Systems," Valahian Journal of Economic Studies, Sciendo, vol. 9(2), pages 83-94, November.
• Kenichi Suzuki & Bruce Gurd (ed.), 2018. "Fixed Revenue Accounting:A New Management Accounting Framework," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 10910, May.
• Kenichi Suzuki & Misa Kikyo & Maiko Kodama & Hitomi Toyosaki & Yu Hiasa & Kohsuke Matsuoka, 2018. "Profitability of Fixed Customers: A Case of a Japanese Department Store," World Scientific Book Chapters, in: Kenichi Suzuki & Bruce Gurd (ed.), FIXED REVENUE ACCOUNTING A New Management Accounting Framework, chapter 1, pages 3-18, World Scientific Publishing Co. Pte. Ltd..
• Shuhei Kawata & John Hatzinikolakis & Takeshi Saito & Kaori Yamawaki, 2018. "Redesign and Management of Marketing Strategies Using FRA Profitability Analysis: A Case of a Mail-Order Company under Turnaround Process," World Scientific Book Chapters, in: Kenichi Suzuki & Bruce Gurd (ed.), FIXED REVENUE ACCOUNTING A New Management Accounting Framework, chapter 2, pages 19-33, World Scientific Publishing Co. Pte. Ltd..
• Kayo Mitani & John Hatzinikolakis, 2018. "Identifying the Determinant Factors Satisfying Each Customer Segment: Case of a Japanese Hotel Chain," World Scientific Book Chapters, in: Kenichi Suzuki & Bruce Gurd (ed.), FIXED REVENUE ACCOUNTING A New Management Accounting Framework, chapter 3, pages 35-50, World Scientific Publishing Co. Pte. Ltd..
• Ayuko Komura & Kenichi Suzuki, 2018. "Measuring and Managing Customer Profit Stability: A Japanese Hotel Chain Case Study," World Scientific Book Chapters, in: Kenichi Suzuki & Bruce Gurd (ed.), FIXED REVENUE ACCOUNTING A New Management Accounting Framework, chapter 4, pages 53-65, World Scientific Publishing Co. Pte. Ltd..
• Kohsuke Matsuoka, 2018. "Variance Analysis in Fixed Revenue Accounting," World Scientific Book Chapters, in: Kenichi Suzuki & Bruce Gurd (ed.), FIXED REVENUE ACCOUNTING A New Management Accounting Framework, chapter 5, pages 69-84, World Scientific Publishing Co. Pte. Ltd..
• Kohsuke Matsuoka, 2018. "Bathtub Model Variance Analysis at a Japanese Hotel Chain," World Scientific Book Chapters, in: Kenichi Suzuki & Bruce Gurd (ed.), FIXED REVENUE ACCOUNTING A New Management Accounting Framework, chapter 6, pages 85-98, World Scientific Publishing Co. Pte. Ltd..
• Masahiro Hosoda & Yoshitaka Myochin & Daisuke Tomita, 2018. "Promoting and Hindering Factors in the Introduction of Fixed Revenue Accounting: A Case Study in a B2B Company Based on Management Accounting Change," World Scientific Book Chapters, in: Kenichi Suzuki & Bruce Gurd (ed.), FIXED REVENUE ACCOUNTING A New Management Accounting Framework, chapter 7, pages 99-113, World Scientific Publishing Co. Pte. Ltd..
• Kazuyoshi Morimoto, 2018. "Goal Congruence between Top Management and Divisional Managers," World Scientific Book Chapters, in: Kenichi Suzuki & Bruce Gurd (ed.), FIXED REVENUE ACCOUNTING A New Management Accounting Framework, chapter 8, pages 117-131, World Scientific Publishing Co. Pte. Ltd..
• Masanobu Nakamura, 2018. "Budgeting and Vertical/Horizontal Interaction in New Product Development — A Case Study in Car Navigation System Development," World Scientific Book Chapters, in: Kenichi Suzuki & Bruce Gurd (ed.), FIXED REVENUE ACCOUNTING A New Management Accounting Framework, chapter 9, pages 133-149, World Scientific Publishing Co. Pte. Ltd..
• Hitomi Toyosaki & Misa Kikyo & Yuki Iwabuchi & Maiko Kodama & Yu Hiasa & Ayuko Komura, 2018. "Empirical Study of Mechanism of Budgetary Control and Hoshin Kanri to Stimulate Autonomous Behavior Based on Theory of Ba," World Scientific Book Chapters, in: Kenichi Suzuki & Bruce Gurd (ed.), FIXED REVENUE ACCOUNTING A New Management Accounting Framework, chapter 10, pages 151-170, World Scientific Publishing Co. Pte. Ltd..
• Nikolina Deèman Ana Rep, 2018. "Do Croatian Companies Recognize Benefits of Integrated Reporting?," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 21(SCI), pages 31-42, December.
• Dobbins, Laura & Eichfelder, Sebastian & Hechtner, Frank & Hundsdoerfer, Jochen, 2018. "Intertemporal income shifting around a large tax cut: The case of depreciations," arqus Discussion Papers in Quantitative Tax Research 229, arqus - Arbeitskreis Quantitative Steuerlehre.
• Eichfelder, Sebastian & Schneider, Kerstin, 2018. "How do tax incentives affect business investment? Evidence from German bonus depreciation," arqus Discussion Papers in Quantitative Tax Research 231, arqus - Arbeitskreis Quantitative Steuerlehre.
• Osswald, Benjamin, 2018. "Corporate tax planning and firms' information environment," arqus Discussion Papers in Quantitative Tax Research 236, arqus - Arbeitskreis Quantitative Steuerlehre.
• Gebhardt, Günther & Novotny-Farkas, Zoltán, 2018. "Comparability and predictive ability of loan loss allowances: The role of accounting regulation versus bank supervision," CFS Working Paper Series 591, Center for Financial Studies (CFS).
• João Granja & Christian Leuz, 2017. "The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity," NBER Working Papers 24168, National Bureau of Economic Research, Inc.
  • Leuz, Christian & Granja, João, 2018. "The death of a regulator: Strict supervision, bank lending and business activity," CFS Working Paper Series 610, Center for Financial Studies (CFS).
• Roška, Vlasta & Sesar, Vesna & Martinčević, Ivana, 2018. "Accounting Business Knowledge for Successful Employment," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2018), Split, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Split, Croatia, 6-8 September 2018, pages 17-24, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
• Martinho, Vítor João Pereira Domingues, 2018. "Financial realities for farms in the European Union: Relationships between farming and governmental interactions within the Triple Helix concept," EconStor Preprints 173284, ZBW - Leibniz Information Centre for Economics.
• Fenyves Veronika & Zoltán Bács & Tibor Tarnoczi, 2018. "Analysis Of The Notes On The Accounts Of Companies Carrying Out Information Technology Services," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 173-180, July.
• Mihaela Stefan & POPA Maria-Alexandra & TRIF Margareta & BADESCU Maria, 2018. "New Dimensions Of Managerial Accounting And Its Influences In An Unstable Environment," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 181-191, July.
• Mira Dimitrić & Ivana Tomas Žiković & Vinko Matejčić, 2018. "Profitability Determinants of Hotel Companies – Comparative Analysis of Primorsko-Goranska County and the Republic of Croatia," Occasional Publications, in: Financije teorija i suvremena pitanja = Finance - theory and contemporary issues, edition 1, volume 1, chapter 14, pages 329-350, Josip Juraj Strossmayer University of Osijek, Faculty of Economics.
• Ulf Brüggemann & Aditya Kaul & Christian Leuz & Ingrid M. Werner, 2018. "The Twilight Zone: OTC Regulatory Regimes and Market Quality," Review of Financial Studies, Society for Financial Studies, vol. 31(3), pages 898-942.
  • Ulf Brüggemann & Aditya Kaul & Christian Leuz & Ingrid M. Werner, 2013. "The Twilight Zone: OTC Regulatory Regimes and Market Quality," NBER Working Papers 19358, National Bureau of Economic Research, Inc.
  • Bruggemann, Ulf & Kaul, Aditya & Leuz, Christian & Werner, Ingrid M., 2013. "The Twilight Zone: OTC Regulatory Regimes and Market Quality," Working Paper Series 2013-09, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
• Caprian Cristina, 2018. "Particularities of Cost-Based Decisions in the Clothing Industry in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 435-440, July.
• Grigore Marian, 2018. "The Fiscal and Accounting Implications in the Case of Dissolved Companies. Theoretical and Practical Application to the Company MG SRL," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 459-463, July.
• Nicolae Traian Cristin, 2018. "Aspects and Trends in Real Estate Investment Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 476-481, July.
• Răscolean Ilie & Rakos Ileana-Sorina, 2018. "Bank Products and Services Offered by BRD Groupe Société Générale Petrosani Branch - Hunedoara County," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 499-504, July.
• Tudor Liviu-Alexandru, 2018. "The Advantages that IFRS 16 Brings to the Economic Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 510-513, July.
• Marin (Zgardan) Andreea Mihaela, 2018. "Factorial Analysis of Profit on an Economic Entity Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 285-292, December.
• Bostan Rebeca Ioana, 2018. "TOC, Lean, Six Sigma Are Complementary?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 389-394, December.
• GînÅ£a Anca Ioana & Èširău Adrian Ioan, 2018. "Analysis of Creative Accounting – Faithful Image Relationship and Creative Accounting – Fraud Relationship," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 599-604, December.
• Manea Marinela – Daniela, 2018. "Choice of Accounting Policies on Borrowing Cost in View on IAS 23 “Borrowing Costsâ€," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 634-637, December.
• Manea Marinela – Daniela, 2018. "The Reform of the Romanian Accounting System – between the Need and Reality of the Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 638-642, December.
• Mortură Laura Alexandra & Dreghiciu Andreea Elena, 2018. "Possibilities of Influencing the Results of an Entity through Creative Accounting at Stock Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 661-666, December.
• Nicolae Traian Cristin, 2018. "Considerations on Hedge Accounting of Bank Loans," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 672-677, December.
• Popovici Norina & Mihai Camelia, 2018. "The Impact of Globalization on Workforce – The Future of the Accounting Profession," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 684-689, December.
• Èširău Adrian Ioan & GînÅ£a Anca Ioana & Marin Pantelescu Andreea, 2018. "Influence of Managerial Accounting in the Decision Making Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 707-711, December.
• Vilijencova Nicoleta, 2018. "The Banking System in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 712-717, December.
• David Bholat & Rosa M. Lastra & Sheri M. Markose & Andrea Miglionico & Kallol Sen, 2018. "Non-performing loans at the dawn of IFRS 9: regulatory and accounting treatment of asset quality," Journal of Banking Regulation, Palgrave Macmillan, vol. 19(1), pages 33-54, January.
• Firas Farhan Jedi & Sabri Nayan, 2018. "An empirical evidence on the effect of women board representation on firm performance of companies listed in Iraq Stock Exchange," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(1), pages 117-131, January.
• Ishaq Ahmed Mohammed & Ayoib Che-Ahmad & Mazrah Malek, 2018. "Shareholder’s involvement in the audit committee, audit quality and financial reporting lag in Nigeria," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(2), pages 355-374, April.
• Ietje Nazaruddin & Sri Budhi Rezki & Yasya Rahmanda, 2018. "Love of money, gender, religiosity: The impact on ethical perceptions of future professional accountants," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(2), pages 424-436, April.
• Mujeeb Saif Mohsen Al-Absy & Ku Nor Izah Ku Ismail & Sitraselvi Chandren, 2018. "Accounting expertise in the audit committee and earnings management," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(3), pages 451-476, June.
• Aree Saeed Mustafa & Ayoib Che-Ahmad & Sitraselvi Chandren, 2018. "Board diversity, audit committee characteristics and audit quality: The moderating role of control-ownership wedge," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(3), pages 587-614, June.
• Yahya Uthman Abdullahi & Rokiah Ishak & Norfaiezah Sawandi, 2018. "Outsider vs insider: Does firm governance matter?," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(3), pages 689-699, June.
• József Simon & Tamás Fejszák & Bernhard Schatz & Toma Donchev & Miroslav Ivanov, 2018. "Experiences Concerning Transition to Accrual Accounting in the Public Sector from the Perspective of Supreme Audit Institutions," Public Finance Quarterly, State Audit Office of Hungary, vol. 63(2), pages 139-154.
• Zoltán Zéman & Szilárd Hegedûs & Petronella Molnár, 2018. "Analysis of the Creditworthiness of Local Government-owned Companies with a Credit Scoring Method," Public Finance Quarterly, State Audit Office of Hungary, vol. 63(2), pages 176-195.
• Ramona NEAG & Irina PASCAN, 2018. "Has The Absence Of Prudence From The Ifrs Conceptual Framework Issued In 2010 Modified The Conservative Presentation Of Financial Reports Of Listed Companies? The Case Of Romania," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 75, pages 97-106, December.
• Tatyana Chaika, 2018. "Проблеми Формування Системи Порівнянних Показників Прибутковості Підприємств Країн-Членів Оеср І України
  [Problems of Forming the System of Comparable Indicators of Profitability of Enterprises of ," Traektoriâ Nauki = Path of Science, Altezoro, s.r.o. & Dialog, vol. 4(4), pages 6001-6012, April.
• MARZA Bogdan & MARCUTA Alina & MARCUTA Liviu, 2018. "Importance Of The Controlling Activity In Maximizing The Financial Performance Of The Company," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 70(1), pages 143-152, August.
• MARINA Alexandra-Gabriela, 2018. "The Evolution Of The Accounting System After  The Fall Of Communism - Evidence From Romania," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 70(2), pages 76-89, August.
• PAUNESCU (PETRE) Carmen-Florentina & MAN Mariana, 2018. "Concept Of Social Responsibility Of The Organization In The Context Of The Demand For Sustainable Development," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 70(3), pages 112-125, August.
• BOGEANU POPA Maria Madalina & MAN Mariana, 2018. "Considerations Regarding The Publishing Of Non-Financial Information According To The European Directives," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 70(3), pages 32-45, August.
• MUNTEAN Neli & GRIGOROI Lilia & MUNTEAN Iulian, 2018. "Bankruptcy Risk Analysis In The Wine Sector At The Companies From Republic Of Moldova," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 70(3), pages 89-111, August.
• Lepore, Caterina & Tanaka, Misa & Humphry, David & Sen, Kallol, 2018. "An elusive panacea? The impact of the regulatory valuation regime on insurers' investment behaviour," Bank of England working papers 710, Bank of England.
• Biondi Yuri, 2018. "Banking, Money and Credit: A Systemic Perspective," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 8(2), pages 1-26, July.
• Camelia ISTRATE & Catalin-Fulger ISTRATE, 2018. "The Role And The Necessity Of Financial Audit For Accounting Users," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(2), pages 102-106.
• Cristina Aurora BUNEA-BONTA?, 2018. "Accounting For Discounts Under Ifrs 15 Revenue From Contracts With Customers," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(2), pages 73-79.
• Marian ZAROSCHI, 2018. "Approval Of Financial Accountancy In Correlation With Financial Audit," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(3), pages 80-89.
• Rebeca Ioana BOSTAN & Cristina Mihaela TOMA, 2018. "The Impact Of Constrained Theory On Entreprise Performance," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 3(4), pages 185-189.
• Oana Alina Bogdan & Dorel Mates, 2018. "Fiscal And Accounting Aspects Related To Vat System In Romania," Management Strategies Journal, Constantin Brancoveanu University, vol. 42(4), pages 151-156.
• Ciocan, Claudia Catalina, 2018. "Creative Accounting And Fraud: A Comparative Approach," Management Strategies Journal, Constantin Brancoveanu University, vol. 42(4), pages 157-163.
• Moise Domil & Oana Alina Bogdan, 2018. "Accounting For Subsidies Within Entities In Romania," Management Strategies Journal, Constantin Brancoveanu University, vol. 42(4), pages 224-230.
• Florentina Moisescu, 2018. "Accounting For The Prospect Of Disinvestment In Romania'S Agriculture," Management Strategies Journal, Constantin Brancoveanu University, vol. 42(4), pages 231-236.
• Liubov Lukianenko & Viktoriia Shelest, 2018. "Trademark As An Asset In International Business," Medzinarodne vztahy (Journal of International Relations), Ekonomická univerzita, Fakulta medzinárodných vzÅ¥ahov, vol. 16(4), pages 390–406-3.
• Milijana Novović Burić & Vladimir Kašćelan & Milivoje Radović & Ana Lalević Filipović, 2018. "Mechanisms of Protection from Interest Rate Risk with Reference to the Life Insurance Market in Montenegro," Journal of Central Banking Theory and Practice, Central bank of Montenegro, vol. 7(1), pages 17-42.
• Cristian Carini & Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2018. "Deferred Taxation under Default Risk," CESifo Working Paper Series 7057, CESifo Group Munich.
• Abad, Jorge & Suarez, Javier, 2018. "The Procyclicality of Expected Credit Loss Provisions," CEPR Discussion Papers 13135, C.E.P.R. Discussion Papers.
  • Jorge Abad & Javier Suarez, 2018. "The Procyclicality of Expected Credit Loss Provisions," Working Papers wp2018_1806, CEMFI.
• Ludmila PROFIR, 2018. "Analysis Of Financial Performance Based On The Relationship Between Investments And Cash-Flow," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 40, pages 33-38, June.
• Veronika FENYVES & Tibor TARNÓCZI, 2018. "Analysis Of Memorandum Items In The Notes To Financial Statements Based On It Service Providers," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 11, pages 51-57, July.

2017

• Iftekhar Hasan & Chun‐Keung (Stan) Hoi & Qiang Wu & Hao Zhang, 2017. "Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance," Journal of Accounting Research, Wiley Blackwell, vol. 55(3), pages 629-668, June.
  • Hasan, Iftekhar & Hoi, Chun-Keung (Stan) & Wu, Qiang & Zhang, Hao, 2017. "Does social capital matter in corporate decisions? Evidence from corporate tax avoidance," Research Discussion Papers 21/2017, Bank of Finland.
• LAVAL Valerian, 2017. "Impact Of Educational Csr On Regional Business," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(1), pages 88-108, April.
• GABAN Lucian & RUS Ionut - Marius & FETITA Alin, 2017. "An Econometric Approach Of The Banking Risks - Case Of Central And Est European Countries," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(2), pages 73-86, August.
• GENCIA Adrian & MATES Dorel, 2017. "Financial Ratio Analysys - A Comparative Setting On Accounting Data And Distortions Caused By The Ifrs Convergence Process," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(2), pages 87-97, August.
• ION Elena Iuliana & MAN Mariana, 2017. "Assessment Of The Company'S Performance In Terms Of Gains And Losses From Revaluation Of Fixed Assets Recorded In Equity," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(2), pages 98-108, August.
• POP Ioana & MAN Mariana, 2017. "Some Insight Into The Perception Of Romanian Managers Regarding Financial Reporting Quality," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(3), pages 94-101, August.
• CIUHUREANU Alina-Teodora, 2017. "Accounting Information Integration In The Triangle Financing - Investment - Dividend. Options Within Economic Entities In Central Region," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(4), pages 68-83, November.
• COMANICIU Carmen, 2017. "Social Security Contributions In The European Union - Similarities And Differences," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(5), pages 22-34, December.
• Mazboudi, Mohamad & Hasan, Iftekhar, 2018. "Secrecy, information shocks, and corporate investment: Evidence from European Union countries," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 54(C), pages 166-176.
  • Mazboudi, Mohamad & Hasan, Iftekhar, 2017. "Secrecy, information shocks, and corporate investment : Evidence from European Union countries," Research Discussion Papers 19/2017, Bank of Finland.
• Iftekhar Hasan & Chun‐Keung (Stan) Hoi & Qiang Wu & Hao Zhang, 2017. "Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance," Journal of Accounting Research, Wiley Blackwell, vol. 55(3), pages 629-668, June.
  • Hasan, Iftekhar & Hoi, Chun-Keung (Stan) & Wu, Qiang & Zhang, Hao, 2017. "Does social capital matter in corporate decisions? Evidence from corporate tax avoidance," Research Discussion Papers 21/2017, Bank of Finland.
• Ester Chen & Ilanit Gavious & Nadav Steinberg, 2017. "Dividends from Unrealized Earnings and Default Risk," Bank of Israel Working Papers 2017.05, Bank of Israel.
• Д-Р Георги Николов, 2017. "Концептуален Анализ На Новия Модел На Очакваните Загуби За Обезценка На Финансови Активи," ICPA Articles, Institute of Certified Public Accountants, vol. 2017(2), pages 1-19.
• Доц. Д-Р Валентина Станева, 2017. "Методически Подходи При Определянето На Счетоводната Оценка На Материалните Запаси," ICPA Articles, Institute of Certified Public Accountants, vol. 2017(4), pages 1-11.
• Доц. Д-Р Валентина Станева, 2017. "Методически Подходи При Определянето На Счетоводната Оценка На Материалните Запаси," ICPA Articles, Institute of Certified Public Accountants, vol. 2017(4), pages 1-11.
• Biondi Yuri, 2017. "The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 7(1), pages 1-8, April.
• Sunder Shyam, 2017. "Financial Regulation for a Better Society," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 7(2), pages 51-58, July.
• Biondi Yuri & Boisseau-Sierra Marion, 2017. "Pension Obligations in the European Union: A Case Study for Accounting Policy," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 7(3), pages 1-27, December.
• Casajus André & Labrenz Helfried, 2017. "Recognition of Non-Controlling Interest in Consolidated Financial Statements Based on Property Rights," Review of Law & Economics, De Gruyter, vol. 13(3), pages 1-23, November.
• Mihail DIMITRIU, 2017. "New Accounting Opportunities And Related Creation And Development Of Virtual Space," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 2(1), pages 109-125.
• Cristina Aurora BUNEA-BONTA?, 2017. "Lease Accounting Under Ifrs 16 And Ias 17 - A Comparative Approach," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 2(2), pages 78-84.
• Nicoleta PAVEL, 2017. "The Application Of International Financial Reporting Standards - Opportunity And Challenge," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 2(3), pages 134-185.
• Daniel Petru VÂRTEIU, 2017. "The Auditing Of European Funds, A Mission Based On Agreed-Upon Procedures," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 2(3), pages 186-195.
• Andreea Elena DREGHICIU, 2017. "Possible Options Of The Entities Concerning The Reserves' Treatment From Reevaluation And Historical Cost'S Return," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 2(3), pages 5-23.
• Elena Doina, Dascalu & Bogdan Narcis, Fîrtescu, 2017. "The Excessive Deficit, A Tool To Improve The Economic Governance In The Eu Member States," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 128-135.
• Erincz, Alicia, 2017. "Accounting Practices During The Economic Crisis," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 136-142.
• Radu, Florin, 2017. "The Necessity Of An Accounting History," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 153-158.
• Radu, Florin, 2017. "Ways To Reconcile Financial Accounting And Management Accounting," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 159-162.
• Gheorghe, Holt, 2017. "Economic Result Under The Influence Of Specific Accounting Principles," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 194-197.
• Gheorghe, Holt, 2017. "International Accounting Harmonization Process Influences On The Evolution Of Romanian Accounting System," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 198-202.
• Laura Panoiu & Dorina Luta, 2017. "Union Of Capital Markets - An Initiative Of The European Union," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 203-209.
• Dorina, Luta, 2017. "Impact Of International Financial Reporting Standards On An Entity-S Financial Status And Performance," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 218-223.
• Victor Munteanu & Monica PetruNa Zamfir (Maaliky) & Cristian Florian Florea, 2017. "The Relevance Of The Application In The Reporting Of Comprehensive Income Of Ifrs," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 231-241.
• Silvia Gardini & F. Marta L. Di Lascio & Franco Visani, 2017. "How cultural and contextual variables affect the disclosure and transparency of pro-forma indicators," BEMPS - Bozen Economics & Management Paper Series BEMPS41, Faculty of Economics and Management at the Free University of Bozen.
• Silvia Gardini & F. Marta L. Di Lascio & Franco Visani, 2017. "Opportunism in disclosing pro-forma indicators: rationale and contextual drivers," BEMPS - Bozen Economics & Management Paper Series BEMPS42, Faculty of Economics and Management at the Free University of Bozen.
• Stéphanie Serve & Louis François Le Glass, 2017. "Les universités françaises depuis le passage à l'autonomie : vers de nouveaux outils d'analyse financière ?," Revue d'économie financière, Association d'économie financière, vol. 0(2), pages 265-296.
  • Stéphanie Serve & Louis François Le Glass, 2017. "Les universités françaises depuis le passage à l'autonomie: vers de nouveaux outils d'analyse financière?," Post-Print hal-01682567, HAL.
• Vladan Martić & Ana Lalević-Filipović & Milivoje Radović, 2017. "XBRL Implementation in the Banking Sector in Montenegro," Journal of Central Banking Theory and Practice, Central bank of Montenegro, vol. 6(2), pages 5-22.
• Thomas A. Gresik & Kai A. Konrad, 2017. "Tax Havens, Accounting Experts, and Fee-Setting Rules," CESifo Working Paper Series 6774, CESifo Group Munich.
• Florian Eugster & Alexander F. Wagner, 2017. "Earning Investor Trust: The Role of Past Earnings Management," Swiss Finance Institute Research Paper Series 17-31, Swiss Finance Institute, revised Mar 2018.
• Biljana Seistrajkova, 2017. "Short Selling and the Subsequent Performance of Initial Public Offerings," Swiss Finance Institute Research Paper Series 17-49, Swiss Finance Institute.
• Andreea Mihaela MARIN, 2017. "The Perception of the Romanian Economic Environment Regarding the Adoption of the International Financial Reporting Standards," North Economic Review, Technical University of Cluj Napoca, Department of Economics and Physics, vol. 1(1), pages 174-178, October.
• Csongor CSŐSZ & Tímea RÉTI, 2017. "The Taxation And The Countries Competitiveness," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 38, pages 113-119, June.
• Inesa TOFANICA & Emil HOROMNEA & Mihaela CHIRIAC, 2017. "Ifrs In Romanian Banking System. Limits And Challenges," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 2 (1/2017, pages 41-45, July.
• Ludmila PROFIR, 2017. "Financial Performance Analysis Based On The Profit And Loss Statement," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 2 (1/2017, pages 47-51, July.
• Gurgen KALASHYAN, 2017. "Accounting For Contingent Considerations In Business Combinations," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 2 (1/2017, pages 53-56, July.
• Csongor CSŐSZ, 2017. "The Dividend Rate Of The Premium Entities Listed On Bse," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 3 (2/2017, pages 107-112, December.
• Daniel Petru VARTEIU, 2017. "Accounting Of Agricultural Activities And European Funds," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 3 (2/2017, pages 113-117, December.
• ATM Adnan & Hilda Tandigalla, 2017. "The Dramatic Shift In Emphasis From A Shareholder-Dominated Approach To A Stakeholder-Oriented Corporate Governance Model," European Journal of Business and Economics, Central Bohemia University, vol. 12(2), pages 11151:12-11, January.
• Anna Loukianova & Egor Nikulin & Alexander Kanivetc, 2017. "Deoffshorization Policy: Case Of Russian Companies," CBU International Conference Proceedings, ISE Research Institute, vol. 5(0), pages 279-285, September.
• Nicoleta Cristina Matei & Marin Ţole & Mihaela Andreea Stroe, 2017. "The Importance Of Tangible Fixed-Assets Revaluation: A Comparison Between Romanian Accounting Regulations And The Ipsas 17 ‘Property, Plant And Equipment’," CBU International Conference Proceedings, ISE Research Institute, vol. 5(0), pages 314-319, September.
• Hristina Oreshkova, 2017. "The Debate On Prudence In Accounting," CBU International Conference Proceedings, ISE Research Institute, vol. 5(0), pages 343-360, September.
• Rasa Subaciene & Kastytis Senkus, 2017. "Accountant’S Profile: Perception Of Students And Practitioners," CBU International Conference Proceedings, ISE Research Institute, vol. 5(0), pages 833-839, September.
• Marius Costin Daraban, 2017. "Accounting As A 21st Century Business Value Driver," CBU International Conference Proceedings, ISE Research Institute, vol. 5(0), pages 99-105, September.
• Orti Baquerizo, Javier, 2017. "¿Por qué las Pymes externalizan sus tareas contables y fiscales?," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, vol. 1(1), pages 71-87, July.
• Ana Kundid Novokmet & Andrijana Rogošiæ, 2017. "Long-Term Financial Effects of Quality Management System Maturity Based on ISO 9001 Principles," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(S11), pages 1003-1003.
• Costin Daniel Avram & Greti Daniela Þogoe & Alexandru Avram, 2017. "From Conformity to Excellence – Study on Quality of Services in Accounting Profession in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(S11), pages 1077-1077.
• Cristina Raluca & Gh. Popescu, 2017. "The Role of Total Quality Management in Developing the Concept of Social Responsibility to Protect Public Interest in Associations of Liberal Professions," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(S11), pages 1091-1091.
• Mihaela Iona?cu & Ion Iona?cu & Marian Sacarin & Mihaela Minu, 2017. "Exploring the Impact of ISO 9001, ISO 14001 and OHSAS 18001 Certification on Financial Performance: The Case of Companies listed on the Bucharest Stock Exchange," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(44), pages 166-166, February.
• Cristina Raluca Popescu & Gheorghe N. Popescu & Veronica Adriana Popescu, 2017. "Assessment of the State of Implementation of Excellence Model Common Assessment Framework (CAF) 2013 by the National Institutes of Research – Development – Innovation in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(44), pages 1-41, February.
• Ionu? Sp?t?relu, 2017. "Tax FRAUD DETECTION ACTORS evasion between fiscal and penalty," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 191-203, November.
• Oprea Valentin BUSU & Elena Cristina ANDREI, 2017. "Efficiency of Management and Marketing Strategies within The Dental Office," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 204-211, November.
• PROJECT MANAGEMENT FROM QUALITY PERSPECTIVE & Adina Mihaela Drãgolici Nu?oaica, 2017. "Efficiency of Management and Marketing Strategies within The Dental Office," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 212-221, November.
• Elena-Iuliana Ion & Maria Criveanu, 2017. "The Company Performance Expressed By The Templates Of The Profit And Loss Account Prepared According To The International, European And National Reference," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 25-38, November.
• Ion Ionescu, 2017. "Calculation of the actual cost in the chemical fertilizer industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 39-51, November.
• Fedaa Abd Almajid Sabbar Alaraji, 2017. "The Evaluating of the possibility and adopting and applying of the international external auditing standards and it's suitability with the professional and legal environment in the State of Iraq," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 5-24, November.
• Florentina Istrate, 2017. "Consequences Of Fraud At The Presentation Of The Financial Statements," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(45), pages 52-61, November.
• Vasiliki A. Basdekidou, 2017. "Nonfarm Employment Report Trading With Binary Options & Temporal Functionalities," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(19), pages 1-1.
• Elena-Iuliana Ion & Mariana Man, 2017. "Study On The Integration Of The Exigencies Of Accounting Regulations In The Accounting Practice Of Romanian Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(19), pages 1-5.
• Paul Diaconu, 2017. "From The Accounting of War to the Accounting of Peace: Putting Bricks for a New Environmental Accounting. A Critical Analysis," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 107-131, March.
• Jadranka Mrsik & Ninko Kostovski, 2017. "Offshoring Accounting Services: New Opportunities for Developing Countries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 132-146, March.
• Victoria Stanciu & Andrei Tinca, 2017. "Solid Knowledge Management – The Ingredient Companies Need for Performance: A Romanian Insight," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 147-163, March.
• Madalina Dumitru & Raluca Gina Guse, 2017. "The Legitimacy of the International Integrated Reporting Council," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 30-58, March.
• Ilhan Dalci & Hasan Ozyapici, 2017. "Analysis of the Impact of First-Time Mandatory IFRS Adoption on Financial Statements: The Case Study of the Listed Hotels in Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 5-29, March.
• Ahmed Saleh & Clare Roberts, 2017. "The Impact of Online Corporate Reporting Quality on Analyst Following and Properties of Their EPS Forecasts," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 59-88, March.
• Eleftherios Aggelopoulos, 2017. "What Explains Changes In Accounting Divisional Performance Under Liquidity Shortage Conditions? Evidence from the Greek Banking," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 89-106, March.
• Catalin Nicolae Albu & Karol Marek Klimczak, 2017. "Editorial. Small and Medium-Sized Entities Reporting In Central and Eastern Europe," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(2), pages 221-228, June.
• Anna Bialek-Jaworska, 2017. "Private SME Accounting in Poland. Does Bank Lending Influence Their Accounting And Financial Reporting Practice?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(2), pages 229-267, June.
• Mateja Jerman, 2017. "Accounting by SMEs – Evidence from Slovenia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(2), pages 268-290, June.
• Dan Dacian Cuzdriorean, 2017. "The Use of Management Accounting Practices by Romanian Small and Medium-Sized Enterprises: A Field Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(2), pages 291-312, June.
• Merve Kilic & Ali Uyar, 2017. "Adoption Process of IFRS for SMEs in Turkey: Insights from Academics and Accountants," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(2), pages 313-339, June.
• Halina Waniak-Michalak, 2017. "Does Simplified Accounting Limit Small and Micro Companies’ Access To Bank Financing?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(2), pages 340-359, June.
• Omer Faruk Gulec, 2017. "Timeliness of Corporate Reporting In Developing Economies: Evidence from Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(3), pages 219-239, September.
• Ezekiel Oluwagbemiga Oyerogba & Muyiwa Ezekiel Alade & Patrick Esiemogie Idode & Isaiah Ogungbade Oluyinka, 2017. "The Impact of Board Oversight Functions on the Performance of Listed Companies in Nigeria," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(3), pages 268-296, September.
• Atila Karkacier & Fatih Coskun Ertas, 2017. "Independent Auditing Effect on Investment Decisions of Institutional Investors," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(3), pages 297-319, September.
• Victoria Bogdan & Ioana Teodora MeSter & Dana Gherai & Carmen Mihaela Scorte, 2017. "An Analysis of the Influences of Individual Optimism, Risk Taking and Self-Confidence on Professional Accounting Judgment," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(3), pages 320-343, September.
• Yasser Barghathi, 2017. "Stakeholders’ Perceptions on Earnings Management Motivations and Techniques in Libyan Commercial Banks," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(3), pages 344-368, September.
• Victoria Stanciu & Mirela Gheorghe, 2017. "An Exploration of the Accounting Profession – The Stream of Mobile Devices," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(3), pages 369-385, September.
• George Drogalas & Michail Pazarskis & Evgenia Anagnostopoulou & Angeliki Papachristou, 2017. "The Effect of Internal Audit Effectiveness, Auditor Responsibility and Training in Fraud Detection," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(4), pages 434-454, December.
• Marina Trpeska & Atanasko Atanasovski & Zorica Bozinovska Lazarevska, 2017. "The Relevance of Financial Information and Contents of the New Audit Report for Lending Decisions of Commercial Banks," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(4), pages 455-471, December.
• Voicu D. Dragomir, 2017. "Conflicts of Interest in Business: A Review of the Concept," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(4), pages 472-489, December.
• Justyna Fijalkowska & Beata Zyznarska-Dworczak & Przemyslaw Garsztka, 2017. "The Relation between the CSR and the Accounting Information System Data in Central and Eastern European (CEE) Countries – The Evidence of the Polish Financial Institutions," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(4), pages 490-521, December.
• Lukasz Matuszak & Ewa Rozanska, 2017. "An Examination of the Relationship between CSR Disclosure and Financial Performance: The Case of Polish Banks," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(4), pages 522-533, December.
• Huseyin Temiz & Omer Faruk Gulec, 2017. "Mandatory Adoption of IFRS in Emerging Markets: The Case of Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(4), pages 560-580, December.
• Sinziana-Maria Rindasu, 2017. "Emerging Information Technologies in Accounting and Related Security Risks – What Is the Impact on the Romanian Accounting Profession," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(4), pages 581-609, December.
• Stephen G. Ryan, 2017. "Do the Effects of Accounting Requirements on Banks’ Regulatory Capital Adequacy Undermine Financial Stability?," Annual Review of Financial Economics, Annual Reviews, vol. 9(1), pages 1-20, November.
• Itay Goldstein & Liyan Yang, 2017. "Information Disclosure in Financial Markets," Annual Review of Financial Economics, Annual Reviews, vol. 9(1), pages 101-125, November.
• Yuri Biondi & Feng Zhou, 2019. "Interbank credit and the money manufacturing process: a systemic perspective on financial stability," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 14(3), pages 437-468, September.
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• Mariana MAN & Bogdan RAVA?, 2017. "Implementation Of Management Accounting Tools – Solution To Enhance The Performance Of Public Capital Companies In Difficulty. Case Study: Romanian Television Company," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 45(1), pages 1-15, March.
• Liliana MANEA, 2017. "How To Use Financial Statements Within The Global Economic Analysis Trend," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 45(1), pages 16-24, March.
• Liliana MANEA, 2017. "Adjusting Vat In Case Of Insolvency Procedures Under The Romanian Fiscal Code And Accountancy Law," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 47(3), pages 52-59, Supplemen.
• Ana-Maria MAFTEI URSU & Mariana MAN, 2017. "Conceptual Delimitations And Regulation On The Professional Judgment In Accounting," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 47(3), pages 83-92, Supplemen.
• Jatinder Pal Singh, 2017. "Hedge accounting under IFRS 9: an analysis of reforms," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(145), pages 103-103, February.
• Marian SACARIN, 2017. "IFRS 16 “Leases” – consequences on the financial statements and financial indicators," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(145), pages 114-114, February.
• Samin KOHANSAL & Shoeyb ROSTAMI & Zeynab ROSTAMI, 2017. "The impact of conditional and unconditional conservatism on trade credit: evidence of Tehran Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(145), pages 1-93, February.
• Gary COKINS & Sorinel CAPUSNEANU & Dan Ioan TOPOR & Oana Raluca Ivan, 2017. "The hidden costs of self-management services in the accounting activity of a company," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(146), pages 244-244.
• Doina PRODAN-PALADE, 2017. "Bankruptcy risk prediction models based on artificial neural networks," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(147), pages 418-418.
• Maria-Silvia Sandulescu, 2017. "Impression management – an international perspective," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(148), pages 605-605.
• Éva DARABOS & Bernadett BÉRESNÉ MÁRTHA, 2017. "Trends Of The Factoring Turnover In International Comparisons," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 13, pages 143-150, May.
• Flavius-Andrei GUINEA, 2017. "Managerial Accounting System: Utility, Practice, Manipulation, Normalization," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 13, pages 85-91, May.
• Boby COSTI & Marius BOIŢĂ & Gheorghe PRIBEANU & Luminita PĂIUŞAN & Ionela Mihaela MILUTIN & Eduard AJTAY, 2017. "Cash Flow-Financial Planning Tool In The Tourism Units," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 13, pages 93-99, May.
• Laura-Alexandra MORTURĂ & Daniel Petru VÂRTEIU & Andreea Elena DREGHICIU, 2017. "Procedures And Techiques Specific To Creative Accounting Used In Registering The Exchange Rate Differences," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 15, pages 407-411, December.
• Ștefan BUNEA, 2017. "The Contribution Of Accounting Disciplines To Developing Professional And Personal Skills," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 15, pages 443-450, December.
• Luminita PAIUSAN & Marius BOITA & Boby COSTI & Adina Maria MOTICA & Meda DECEBAL & Eduard AJTAY, 2017. "Creative Accounting Techniques On Equity And Liabilities To Tourism Entities," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 15, pages 451-458, December.
• Claudia Orellana Fuentes & Digna Azúa Álvarez, 2017. "Aplicación del modelo de revaluación de propiedades, planta y equipo en empresas chilenas del sector energético," Estudios Gerenciales, Universidad Icesi, vol. 33(142), pages 102-111, March.
• Duro, Miguel & Heese, Jonas & Ormazabal, Gaizka, 2017. "Does the Public Disclosure of the SEC's Oversight Actions Matter?," CEPR Discussion Papers 12145, C.E.P.R. Discussion Papers.
• Badia, Marc & Duro, Miguel & Jorgensen, Bjorn N. & Ormazabal, Gaizka, 2017. "Market-wide Effects of Off-Balance Sheet Disclosures:," CEPR Discussion Papers 12152, C.E.P.R. Discussion Papers.
• Paolo Buccirossi & Giovanni Immordino & Giancarlo Spagnolo, 2017. "Whistleblower Rewards, False Reports, and Corporate Fraud," CSEF Working Papers 477, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 02 Sep 2017.
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• Athanasakou, Vasiliki & Ferreira, Daniel & Goh, Lisa, 2017. "Changes in CEO Stock Option Grants: A Look at the Numbers," CEPR Discussion Papers 12318, C.E.P.R. Discussion Papers.
• Iulia Jianu & Ionel Jianu & Carmen Turlea, 2017. "Measuring the Company’s Real Performance by Physical Capital Maintenance," ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Faculty of Economic Cybernetics, Statistics and Informatics, vol. 51(1), pages 37-57.
• Victoria BOGDAN & Claudia Diana SABĂU POPA & Mărioara BELENEŞI & Vasile BURJA & Dorina Nicoleta POPA, 2017. "Empirical Analysis of Intellectual Capital Disclosure and Financial Performance – Romanian Evidence," ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Faculty of Economic Cybernetics, Statistics and Informatics, vol. 51(2), pages 125-143.
• Ирина Пъшева, 2017. "Възможности За Оценяване На Финансовите Инструменти В Контекста На Актуалните Изисквания Съгласно Мсфо 9 Финансови Инструменти," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 13(13 Year 2), pages 266-283.
• Здравка Киричева, 2017. "Традиционната И Модерната Търговия На Дребно – Динамика, Тенденции И Счетоводно-Организационни Аспекти," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 13(13 Year 2), pages 297-309.
• Марий Стоянов, 2017. "Счетоводни Аспекти На Режима „Касова Отчетност На Ддс” В Предприятията От Товарния Автотранспорт," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 13(13 Year 2), pages 310-326.
• Вера Петрова, 2017. "Изследване Нагласите На Професионалната Счетоводна Общност В България Относно Счетоводното Отчитане На Финансовите Резултати," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 13(13 Year 2), pages 351-372.
• Reni Petrova, 2017. "Completeness And Timeliness Of The Annual Financial Statements Published By Bulgarian Enterprises," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 63-82.
• Рени Петрова, 2017. "Пълнота И Своевременност На Публикуването На Годишните Финансови Отчети На Български Предприятия," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 73-92.
• Калин Калев, 2017. "Анализ На Връзката Между Риска И Равнището На Неговите Оповестявания Във Финансовите Отчети На Банките," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 39-62.
• Надежда Попова-Йосифова, 2017. "Концептуална Рамка За Финансова Отчетност – Дискусионни Въпроси И Перспективи," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 19-36.
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• Amal Hamrouni & Ramzi Benkraiem & Majdi Karmani, 2017. "Voluntary information disclosure and sell-side analyst coverage intensity," Review of Accounting and Finance, Emerald Group Publishing, vol. 16(2), pages 260-280, May.
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• Qiuhong Zhao, 2017. "Do managers manipulate earnings to influence credit rating agencies’ decisions?: Evidence from Watchlist," Review of Accounting and Finance, Emerald Group Publishing, vol. 16(3), pages 366-384, August.
• Peterson K. Ozili, 2017. "Bank earnings smoothing, audit quality and procyclicality in Africa: The case of loan loss provisions," Review of Accounting and Finance, Emerald Group Publishing, vol. 16(2), pages 142-161, May.
• E.V. Kuznetsova & I.N. Bogataya & N.N. Khakhonova & S.P. Katerinin, 2017. "Methodology of Building up the Accounting and Analytical Management Support for Organizations in Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 257-266.
• Dody Hapsoro & Tulus Suryanto, 2017. "Consequences of Going Concern Opinion for Financial Reports of Business Firms and Capital Markets with Auditor Reputation as a Moderation Variable - An Experimental Study," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 197-223.
• Jullie Jeanette Sondakh, 2017. "Behavioral Intention to Use E-Tax Service System: An Application of Technology Acceptance Model," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 48-64.
• Anis Chariri & Indira Januarti, 2017. "Audit Committee Characteristics and Integrated Reporting:Empirical Study of Companies Listed on the Johannesburg Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(4B), pages 305-318.
• Brisejda Ramaj Zenuni, 2017. "Characteristics of Accountancy Education," European Journal of Social Sciences Education and Research Articles, European Center for Science Education and Research, vol. 4, EJSER May.
• Fabio Fiorillo & Cristina Muscillo & Stefania Taralli, 2017. "Misure di benessere dei territori e programmazione strategica: il livello comunale," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2017(1), pages 61-96.
• Jane E. Ihrig & Lawrence Mize & Gretchen C. Weinbach, 2017. "How Does the Fed Adjust its Securities Holdings and Who is Affected?," Finance and Economics Discussion Series 2017-099, Board of Governors of the Federal Reserve System (U.S.).
• Olga N. Kuznetsova, 2017. "Collisions and Prospects of Accounting Depreciation Fund of the Entity," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 127006, Russia, issue 2, pages 38-45, April.
• Anton M. Maryasin, 2017. "Certain Aspects of Convertible Bonds and Derivatives Accounting in Accordance with IFRS," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 127006, Russia, issue 5, pages 121-127, October.
• Santiago Lago-Peñas & Mercedes Mareque Álvarez-Santullano & Elena Rivo-López & Mónica Villanueva-Villar, 2017. "Determining factors for audit opinion in private family and non-family firms. Evidence from Spain," Working Papers. Collection C: Family business 1701, Universidade de Vigo, GEN - Governance and Economics research Network.
• Tumirin, 2017. "Transcendental and Social Accountability in Productive Waqf Assets," GATR Journals afr122, Global Academy of Training and Research (GATR) Enterprise.
• Abdalla Geth Abdussalam, 2017. "Exploring the Relationship between Working Capital Management, Profitability and Capital Structure," GATR Journals afr126, Global Academy of Training and Research (GATR) Enterprise.
• Puteh Mariam Ismail, 2017. "Prior Academic Performance and Passing Professional Accounting Examinations, Empirical Evidence from Malaysia," GATR Journals afr127, Global Academy of Training and Research (GATR) Enterprise.
• Raja Adri Satriawan Surya, 2017. "Whistle Blowing in The Police Sector: The Importance of Control Behaviour Factor and Professional Commitment," GATR Journals afr128, Global Academy of Training and Research (GATR) Enterprise.
• Astrid Rudyanto, 2017. "State Ownership, Family Ownership, and Sustainability Report Quality, The Moderating Role of Board Effectiveness," GATR Journals afr129, Global Academy of Training and Research (GATR) Enterprise.
• Atika Zarefar, 2017. "The Influence of Ethics and Locus of Control to Do Whistleblowing Intention with Profession of Auditor and Non-Auditor as a Moderating Variable," GATR Journals afr131, Global Academy of Training and Research (GATR) Enterprise.
• Hanif, 2017. "A Critical Analysis of Startup Business in Indonesia by Means of Mato-Based Profit Sharing Accounting," GATR Journals afr132, Global Academy of Training and Research (GATR) Enterprise.
• Gede Adi Yuniarta, 2017. "Fundamental Effect of Implementation of Corporate Social Responsibility and Value Based Management on the Equity Value of Hotels in Bali," GATR Journals afr133, Global Academy of Training and Research (GATR) Enterprise.
• Nadia Azalia Putri, 2017. "Do Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance Affect Indonesia’s Mining Companies Value?," GATR Journals afr134, Global Academy of Training and Research (GATR) Enterprise.
• Paulina Sutrisno, 2017. "Earnings Management: An Advantage or Disadvantage?," GATR Journals afr135, Global Academy of Training and Research (GATR) Enterprise.
• Sulaeman Rahman Nidar, 2017. "Overreaction Market Analysis, Dividend Policy, Firm Size, and Seasonality to Price Reversal Phenomena," GATR Journals afr136, Global Academy of Training and Research (GATR) Enterprise.
• Siti Maria Wardayati, 2017. "Impact of Companies' Financial Condition and Growth toward Acceptance of Going Concern Audit Opinion: Empirical Study at Company Listed in the Jakarta Islamic Index (JII)," GATR Journals afr137, Global Academy of Training and Research (GATR) Enterprise.
• I Made Sudarma, 2017. "Does Voluntary Tax Compliance Increase After Granting Tax Amnesty?," GATR Journals afr138, Global Academy of Training and Research (GATR) Enterprise.
• Novia Wijaya, 2017. "Factors Affecting Dividend Policy on Non-Financial Companies in Indonesia," GATR Journals afr139, Global Academy of Training and Research (GATR) Enterprise.
• Nunung Nuryani, 2017. "Value Relevance of Firms’ Reportable Segment Profit or Loss Reconciliation," GATR Journals afr140, Global Academy of Training and Research (GATR) Enterprise.
• Yenni Carolina, 2017. "Understanding AIS User Knowledge, AIS Quality, and Accounting Information Quality," GATR Journals afr141, Global Academy of Training and Research (GATR) Enterprise.
• Syarifuddin, 2017. "Dramaturgy Budget Policy Formulation: Intuitive Response of Politics and Power," GATR Journals afr143, Global Academy of Training and Research (GATR) Enterprise.
• Rapina, 2017. "The Influence of Leadership and Organizational Structure on The Quality of Accounting Information System," GATR Journals afr144, Global Academy of Training and Research (GATR) Enterprise.
• Ali Muktiyanto, 2017. "The Effect of Application of Management Accounting To Performance through Strategy," GATR Journals afr146, Global Academy of Training and Research (GATR) Enterprise.
• Paulina Sutrisno, 2017. "The Effect of IFRS Convergence on Earnings Quality: Empirical Evidence from Indonesia," GATR Journals afr148, Global Academy of Training and Research (GATR) Enterprise.
• Nico Alexander, 2017. "The Effect of Corporate Governance, Ownership and Tax Aggressiveness on Earnings Management," GATR Journals afr150, Global Academy of Training and Research (GATR) Enterprise.
• Yurniwati, 2017. "The Influence of the Quality of an Audit to Relationship Other Comprehensive Income (OCI) And Relevance of Value Accounting Information, And Asymmetry of Information (Study on Companies in Indonesia)," GATR Journals gjbssr457, Global Academy of Training and Research (GATR) Enterprise.
• Yefni, 2017. "The Effects of Good Corporate Governance for Corporate Value in Plantation Companies at Indonesian Stock Exchange (IDX)," GATR Journals gjbssr471, Global Academy of Training and Research (GATR) Enterprise.
• Yosefa Sayekti, 2017. "The Effect of Slack Resources on Strategic Corporate Social Responsibility (CSR): Empirical Evidence on Indonesian Listed Companies," GATR Journals gjbssr472, Global Academy of Training and Research (GATR) Enterprise.
• Friska Firnanti, 2017. "Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality," GATR Journals gjbssr484, Global Academy of Training and Research (GATR) Enterprise.
• Markonah, 2017. "The Effect of Good Corporate Governance and Premium Growth on the Performance of Insurance Companies ," GATR Journals jfbr123, Global Academy of Training and Research (GATR) Enterprise.
• Nico Alexander, 2017. "Factors Affecting Earnings Management in the Indonesian Stock Exchange," GATR Journals jfbr124, Global Academy of Training and Research (GATR) Enterprise.
• Indra Siswanti, 2017. "Sustainable Business of Islamic Bank Through on the Islamic Corporate Governance and Islamic Financial Performance," GATR Journals jfbr125, Global Academy of Training and Research (GATR) Enterprise.
• Bayu Aprillianto, 2017. "The Role of Firm Strategy to Intervene the Influence of Corporate Social Performance on Corporate Financial Performance," GATR Journals jfbr131, Global Academy of Training and Research (GATR) Enterprise.
• Diana Dwi Astuti, 2017. "External and Internal Factors Influence to the Return on Equity and Risk Investment in Jakarta Islamic Index (JII)," GATR Journals jmmr162, Global Academy of Training and Research (GATR) Enterprise.
• Raden Lestari Garnasih, 2017. "Strengthening Research Self-Efficacy and Research Productivity through Research Culture Implementation," GATR Journals jmmr171, Global Academy of Training and Research (GATR) Enterprise.
• Khusnul Khotimah, 2017. "Experiential Marketing to Increase Net Marketing Contribution Margin (NMCM) through Customer Value," GATR Journals jmmr173, Global Academy of Training and Research (GATR) Enterprise.
• Amal Hamrouni & Ramzi Benkraiem & Majdi Karmani, 2017. "Voluntary information disclosure and sell-side analyst coverage intensity," Review of Accounting and Finance, Emerald Group Publishing, vol. 16(2), pages 260-280, May.
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• Stéphanie Serve & Louis François Le Glass, 2017. "Les universités françaises depuis le passage à l'autonomie : vers de nouveaux outils d'analyse financière ?," Revue d'économie financière, Association d'économie financière, vol. 0(2), pages 265-296.
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• Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid & Nekhili, Ali, 2017. "Gender-diverse board and the relevance of voluntary CSR reporting," International Review of Financial Analysis, Elsevier, vol. 50(C), pages 81-100.
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  • Mehdi Nekhili & Haithem Nagati & Tawhid Chtioui & Ali Nekhili, 2017. "Gender-diverse board and the relevance of voluntary CSR reporting," Post-Print hal-02311979, HAL.
• Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid & Nekhili, Ali, 2017. "Gender-diverse board and the relevance of voluntary CSR reporting," International Review of Financial Analysis, Elsevier, vol. 50(C), pages 81-100.
  • Mehdi Nekhili & Haithem Nagati & Tawhid Chtioui & Ali Nekhili, 2017. "Gender-diverse board and the relevance of voluntary CSR reporting," Post-Print hal-02311979, HAL.
  • Mehdi Nekhili & Haithem Nagati & Tawhid Chtioui & Ali Nekhili, 2017. "Gender-diverse board and the relevance of voluntary CSR reporting," Post-Print hal-02380547, HAL.
• Larmande, François & Stolowy, Hervé, 2017. "Managerial Risk Aversion and Accounting Conservatism," HEC Research Papers Series 1215, HEC Paris, revised 27 Jul 2017.
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• Jones Heese & Mozaffar Khan & Karthik Ramanna, 2017. "Is the SEC Captured? Evidence from Comment-Letter Reviews," Harvard Business School Working Papers 17-087, Harvard Business School.
• Urooj Khan & Suresh Nallareddy & Ethan Rouen, 2017. "The Role of Taxes in the Disconnect between Corporate Performance and Economic Growth," Harvard Business School Working Papers 18-006, Harvard Business School.
• Jonas Heese, 2017. "The Role of Overbilling in Hospitals’ Earnings Management Decisions," Harvard Business School Working Papers 18-026, Harvard Business School.
• James Cicon, 2017. "Say it again Sam: the information content of corporate conference calls," Review of Quantitative Finance and Accounting, Springer, vol. 48(1), pages 57-81, January.
• Sati P. Bandyopadhyay & Alan Guoming Huang & Kevin Jialin Sun & Tony S. Wirjanto, 2017. "The return premiums to accruals quality," Review of Quantitative Finance and Accounting, Springer, vol. 48(1), pages 83-115, January.
• Michalis Makrominas, 2017. "Recognized intangibles and the present value of growth options," Review of Quantitative Finance and Accounting, Springer, vol. 48(2), pages 311-329, February.
• Stefan Dierkes & Ulrich Schäfer, 2017. "Corporate taxes, capital structure, and valuation: Combining Modigliani/Miller and Miles/Ezzell," Review of Quantitative Finance and Accounting, Springer, vol. 48(2), pages 363-383, February.
• Ann Ling-Ching Chan & Edward Lee & Jirada Petaibanlue & Ning Tan, 2017. "Do board interlocks motivate voluntary disclosure? Evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 48(2), pages 441-466, February.
• Sharad Asthana, 2017. "Diversification by the audit offices in the US and its impact on audit quality," Review of Quantitative Finance and Accounting, Springer, vol. 48(4), pages 1003-1030, May.
• Sabri Boubaker & Dimitrios Gounopoulos & Antonios Kallias & Konstantinos Kallias, 2017. "Management earnings forecasts and IPO performance: evidence of a regime change," Review of Quantitative Finance and Accounting, Springer, vol. 48(4), pages 1083-1121, May.
• Shirley Liu, 2017. "Does the requirement of an engagement partner signature improve financial analysts’ information environment in the United Kingdom?," Review of Quantitative Finance and Accounting, Springer, vol. 49(1), pages 263-281, July.
• Wu-Lung Li & Kenneth Zheng, 2017. "Product market competition and cost stickiness," Review of Quantitative Finance and Accounting, Springer, vol. 49(2), pages 283-313, August.
• Alfio Marazzi & Yves Tillé, 2017. "Using past experience to optimize audit sampling design," Review of Quantitative Finance and Accounting, Springer, vol. 49(2), pages 435-462, August.
• Maggie Hao & Dana A. Forgione & Liang Guo & Hongxian Zhang, 2017. "Improvement in clinical trial disclosures and analysts’ forecast accuracy: evidence from the pharmaceutical industry," Review of Quantitative Finance and Accounting, Springer, vol. 49(3), pages 785-810, October.
• Mariana Rodica Tirlea, 2017. "Relevance Of Commitment Letter For Related Services And Auditing Of Financial Statements," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(1), pages 14-16, March.
• Mariana Rodica Tirlea, 2017. "Practical Considerations Regarding The Activity Of Financial Audit Planning," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(1), pages 17-23, March.
• Victor Munteanu & Lavinia Copcinschi & Carmen Luschi & Anda Laceanu, 2017. "Internal Audit – Determinant Factor In Preventing And Detecting Fraud Related Activity To Public Entities Financial Accounting," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(1), pages 55-63, March.
• Gheorghe Lepadatu, 2017. "Continuous Improvements Of The International Financial Reporting Standards Concerning Equities," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(1), pages 6-13, March.
• Victor Munteanu & Marilena Zuca, 2017. "Debate Regarding Measuring Accounting Value: Historical Cost Against Fair Value," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(1), pages 77-84, March.
• Diana Gorun, 2017. "Some Aspects Regarding The Annulment Of The Registered Trademark," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(2), pages 10-13, June.
• Iacob Catoiu & Diana Ioncica, 2017. "The Area Of Research In The Vision Of Modern Marketing," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(2), pages 28-30, June.
• Habib Kabalan & Gabriela Stanciulescu, 2017. "Introducing Theories And Practices Concerning Erp The Case Of The Pharmaceutical Industry," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(3), pages 20-24, September.
• Pompiliu Marian Cristescu & Ana-Maria Ramona Stancu, 2017. "Comparative Analysis Of The Human Behaviour Regarding The Use Of Open Source Products In Smes Accountancy," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(3), pages 41-45, September.
• Florentina-Stefania Neagu, 2017. "Some Considerations Regarding The Dynamics Of Geopolitical Events And The Effects On The Hospitality Industry," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 9(3), pages 56-59, September.
• Mirela Niculae, 2017. "Influence of the Good-Practice Principles and Codes in the Corporate Governance upon the Quality of the Financial-Accounting Information," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 3(2), pages 116-122, June.
• Mirela Niculae, 2017. "The Role of the Financial-Accounting Information System in the Matrix of the Entity Functions," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 3(3), pages 19-23, September.
• Keishi Fujiyama & Makoto Kuroki, 2017. "Employee Downsizing and Accounting Choices: Evidence from Japan," Discussion Paper Series DP2017-06, Research Institute for Economics & Business Administration, Kobe University, revised Sep 2017.
• Sarra KAISS & Nezha BAGHAR & Mounime EL KABBOURI, 2017. "Theoretical bases on the nature of goodwill," Turkish Economic Review, KSP Journals, vol. 4(4), pages 419-428, December.
• Handan ÇAM, 2017. "3rd International conference on social sciences & education research," Journal of Economic and Social Thought, KSP Journals, vol. 4(3), pages 352-353, Seprember.
• Kusano, Masaki, 2018. "Effect of capitalizing operating leases on credit ratings: Evidence from Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 45-56.
  • Masaki Kusano, 2017. "Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan," Discussion papers e-16-016, Graduate School of Economics , Kyoto University.
• Masaki Kusano, 2017. "Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan," Discussion papers e-17-007, Graduate School of Economics , Kyoto University.
• Fuminobu Mizutani, 2017. "Accounting for not-for-profit organizations (NFPs) to prevent terrorist financing," Journal of Economic and Financial Studies (JEFS), LAR Center Press, vol. 5(2), pages 1-6, April.
• Sarah Yuliarini & Zaleha Othman Othman & Ku Nor Izah Ismaila, 2017. "Environmental accounting practices: A regulatory and internal management perspective," Journal of Economic and Financial Studies (JEFS), LAR Center Press, vol. 5(3), pages 1-11, June.
• Riana Iren RADU & Iuliana Oana MIHAI & Violeta ISAI, 2017. "Considerations Regarding the Assessment Capacity and Recognition in Accounting of Human Capital," Proceedings RCE 2017, Editura Lumen, vol. 0, pages 135-145, November.
• Antonio Costantini & Filippo Zanin, 2017. "The Effect of Perceived Environmental Uncertainty on the Use and Perceived Usefulness of Strategic Management Accounting: Some Empirical Evidence," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 15(4 (Winter), pages 379-398.
• Tamás Szücs & József Ulbert, 2017. "Role and Measurement of Fair Valuation in the Hungarian Credit Institution Sector," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 16(3), pages 51-73.
• Patricia González, 2017. "Divulgación de información sobre Capital Intelectual en las universidades públicas Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(18), pages 32-59, Septiembr.
• Yuli Suárez, 2017. "Evolución de la profesión contable en Estados Unidos: una revisión de mitad del siglo XIX y siglo XX Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(18), pages 60-89, Septiembr.
• Laura Sour, 2017. "Avances en la cantidad de la información financiera del sector público en México a raíz de la LGCG," Contaduría y Administración, Accounting and Management, vol. 62(2), pages 15-16, Abril-Jun.
• Laura Sour, 2017. "Progress in the quantity of financial information in the public sector in Mexico following the LGCG," Contaduría y Administración, Accounting and Management, vol. 62(2), pages 17-18, Abril-Jun.
• Cesar Medeiros Cupertino & Antonio Lopo Martinez & Newton C.A. da Costa Jr, 2017. "Earnings management strategies in Brazil: Determinantcosts and temporal sequence," Contaduría y Administración, Accounting and Management, vol. 62(5), pages 7-8, Diciembre.
• Emrah Arbak, 2017. "Identifying the provisioning policies of Belgian banks," Working Paper Research 326, National Bank of Belgium.
• Emrah Arbak, 2017. "Identifying the provisioning policies of Belgian banks," Working Paper Research 326, National Bank of Belgium.
• Gaétan de Rassenfosse & Adam B. Jaffe, 2017. "Econometric Evidence on the R&D Depreciation Rate," NBER Working Papers 23072, National Bureau of Economic Research, Inc.
• Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2017. "On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," Research Papers repec:ecl:stabus:3588, Stanford University, Graduate School of Business.
  • Brandon Gipper & Luzi Hail & Christian Leuz, 2017. "On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," NBER Working Papers 24018, National Bureau of Economic Research, Inc.
  • Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2018. "On the economics of audit partner tenure and rotation: Evidence from PCAOB data," CFS Working Paper Series 608, Center for Financial Studies (CFS).
• João Granja & Christian Leuz, 2017. "The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity," NBER Working Papers 24168, National Bureau of Economic Research, Inc.
  • Leuz, Christian & Granja, João, 2018. "The death of a regulator: Strict supervision, bank lending and business activity," CFS Working Paper Series 610, Center for Financial Studies (CFS).
• Shevtsiv Lyba, 2017. "Investigation of the mechanism of interrelation between accounting and budgeting in the enterprise management system: the strategic aspect," Technology audit and production reserves, 6(38) 2017, Socionet;Technology audit and production reserves, vol. 6(4(38)), pages 39-47.
• Liakhovych Halyna, 2017. "Classification of accounting outsourcing: compliance with modern development trends," Technology audit and production reserves, 6(38) 2017, Socionet;Technology audit and production reserves, vol. 6(4(38)), pages 47-52.
• Pravdiuk Natalia & Plakhtii Tetiana, 2017. "Development of the basic theoretical basis of accounting information quality," Technology audit and production reserves, 3(35) 2017, Socionet;Technology audit and production reserves, vol. 3(4(35)), pages 4-9.
• Shkulipa Ljudmyla, 2017. "Research of the main advantages in social oriented accounting," Technology audit and production reserves, 3(35) 2017, Socionet;Technology audit and production reserves, vol. 3(4(35)), pages 14-19.
• Izmaylov Yaroslav, 2017. "Substantiation of the procedure for the reflection of goodwill in the accounting system of national enterprises," Technology audit and production reserves, 2(34) 2017, Socionet;Technology audit and production reserves, vol. 2(5(34)), pages 9-15.
• Derun Ivan, 2017. "Improvement of the essence of professional judgment in accounting of Ukraine," Technology audit and production reserves, 2(34) 2017, Socionet;Technology audit and production reserves, vol. 2(4(34)), pages 25-29.
• Bradshaw, Mark & Ertimur, Yonca & O'Brien, Patricia, 2017. "Financial Analysts and Their Contribution to Well-Functioning Capital Markets," Foundations and Trends(R) in Accounting, now publishers, vol. 11(3), pages 119-191, December.
• Rezarta SHKURTI & Almina MANOKU & Elfrida MANOKU, 2017. "Internal Control System and Activities - a Study with Albanian Companies," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 601-611, December.
• Michael Musov, 2017. "A General Model for Making Short-Run Operating Decisions: Methodology and Steps," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 77-86, June.
• Aude Deville & Claudine Mangen & Véronique Pérès, 2017. "Comprendre les motivations des étudiants en filière CCA : une étude exploratoire - Understanding students motivations in the auditing/accounting programs: an exploratory research," Revue Finance Contrôle Stratégie, revues.org, vol. 20(3), pages 1-15, September.
• Gaëtan Le Quang, 2017. ""Taking Diversity into Account": the Diversity of Financial Institutions and Accounting Regulation," EconomiX Working Papers 2017-10, University of Paris Nanterre, EconomiX.
• François Larmande & Hervv Stolowy, 2017. "Managerial Risk Aversion and Accounting Conservatism," Working Papers hal-01941537, HAL.
  • Larmande, François & Stolowy, Hervé, 2017. "Managerial Risk Aversion and Accounting Conservatism," HEC Research Papers Series 1215, HEC Paris, revised 27 Jul 2017.
• Luc Paugam & Jean‐François Casta & Hervé Stolowy, 2018. "Non‐additivity in Accounting Valuation: Theory and Applications," Abacus, Accounting Foundation, University of Sydney, vol. 54(3), pages 381-416, September.
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• Lee, Charles M. C. & So, Eric C. & Wang, Charles C. Y., 2017. "Evaluating Firm-Level Expected-Return Proxies," Research Papers 3188, Stanford University, Graduate School of Business.
• McNichols, Maureen & Beaver, William H. & Wang, Zach Zhiguang, 2017. "Increased Information Content of Earnings Announcements in the 21st Century: An Empirical Investigation," Research Papers repec:ecl:stabus:3616, Stanford University, Graduate School of Business.
• Abdul Hamid Habbe, 2017. "Estimation Error of Earnings Information: A Test of Representativeness and Anchoring-adjustment Heuristic," International Journal of Economics and Financial Issues, Econjournals, vol. 7(1), pages 224-233.
• Andreas Andreas, 2017. "Analysis of Operating Cash Flow to Detect Real Activity Manipulation and Its Effect on Market Performance," International Journal of Economics and Financial Issues, Econjournals, vol. 7(1), pages 524-529.
• Ach Maulidi, 2017. "The Investigation and Elimination of Public Procurement Fraud in Government Sectors (A Case Study in Indonesia’s Procurement System: Cases from 2006 to 2012)," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 145-154.
• Laith Akram Muflih Al-Qudah & Yusuf Ali Khalaf Al-Hroot, 2017. "The Implementing Activity-based Costing Technique and Its Impact on Profitability: A Study of Listed Manufacturing Companies in Jordan," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 271-276.
• Amneh Alkurdi & Munther Al-Nimer & Mohammad Dabaghia, 2017. "Accounting Conservatism and Ownership Structure Effect: Evidence from Industrial and Financial Jordanian Listed Companies," International Journal of Economics and Financial Issues, Econjournals, vol. 7(2), pages 608-619.
• Uwalomwa Uwuigbe & Olubukola Ranti Uwuigbe & Moyosore Esther Durodola & Jimoh Jafaru & Rehimetu Jimoh, 2017. "International Financial Reporting Standard Adoption and Value Relevance of Accounting Information in Nigeria," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 1-8.
• Ahmad Ibrahim Karajeh & Mohd Yussoff B. Ibrahim, 2017. "Impact of Audit Committee on the Association Between Financial Reporting Quality and Shareholder Value," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 14-19.
• Mohammad Reza Pour Hosein & Morteza Hassanzadeh & Seyedeh Saeedeh Hashemi, 2017. "Evaluating the Benefits of New Financial System (Accrual Accounting) Establishment in Medical and Health Care Sciences, Guilan University," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 286-291.
• Ahmad Ahed Bader & Mousa Mohammad Abdullah Saleh, 2017. "Evidence on the Extent of Cosmetic Earnings and Revenues Management by Jordanian Companies," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 20-30.
• Mohammad Taleghani, 2017. "Synergistic Role of Balanced Scorecard/Activity Based Costing and Goal Programming Combined Model on Strategic Cost Management," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 586-593.
• Pritpal Singh Bhullar, 2017. "Empirical Analysis of Operating Efficiency and Firm Value: A Study of Fast Moving Consumer Goods and Pharmaceutical Sector in India," International Journal of Economics and Financial Issues, Econjournals, vol. 7(3), pages 671-675.
• Hojatollah Atashi Golestani & Seyyed Mohammad Hosseini & Ehsan Mehrjoo, 2017. "Separating and Merging Cash Flows: Investigating Five-element Cash Flows Statement," International Journal of Economics and Financial Issues, Econjournals, vol. 7(4), pages 54-61.
• Mohammed Abdullah Al-Momani & Mohammed Ibrahim Obeidat, 2017. "Towards More Understanding of the Financial Leverage Controversy: The Evidence of the Industrial Firms at Amman Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, vol. 7(4), pages 189-198.
• Hasyyati Yusrina & Mukhtaruddin Mukhtaruddin & Luk Luk Fuadah & Zunaidah Sulong, 2017. "International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia," International Journal of Economics and Financial Issues, Econjournals, vol. 7(4), pages 433-447.
• Federica Doni & Silvia Rossetti & Roberto Verona, 2017. "Performance Reporting Choices after the Adoption of IAS 1 Revised: Comparative Evidence from Europe and the USA," International Journal of Economics and Financial Issues, Econjournals, vol. 7(4), pages 558-574.
• Mahmoud Atallah Al-Neimat & Talib Mohammad Musa Warred, 2017. "Impact of the Foreign Banks Entry on the Accounting Profits of the Jordanian Commercial Banks (1995–2015)," International Journal of Economics and Financial Issues, Econjournals, vol. 7(5), pages 78-85.
• Yassaman Khalili & Hossein Fakhari & Esfandiar Malekian & Hassanali Aghajani, 2017. "The Identification of Effective Factors on Intellectual Capital Reporting of the Universities of Iran," International Journal of Economics and Financial Issues, Econjournals, vol. 7(5), pages 345-350.
• Safaa Ibrahim Mahmood Al-Nuaim & Safaa Ibrahim Mahmood Al-Nuaim & Safaa Ibrahim Mahmood Al-Nuaim & Rapiah Mohamed & Jamal Mohammed Esmail Alekam, 2017. "The Link between Information Technology, Activity-based Costing Implementation and Organizational Performance," International Review of Management and Marketing, Econjournals, vol. 7(1), pages 452-457.
• Marek Potkány & Petr Novák & Róbert Kovác & Miloš Hitka, 2017. "Innovation of a Technological Product with Utilizing the Target Costing Methodology," International Review of Management and Marketing, Econjournals, vol. 7(2), pages 130-137.
• Adeeb Abdulwahab Al-Hebry & Ebrahim Mohammed Al-Matari, 2017. "A Critical Study of Cost Approaches in the Accounting Thought: Conceptual Study," International Review of Management and Marketing, Econjournals, vol. 7(3), pages 105-112.
• Mahmoud Nassar & Lina Warrad & Yousef Abu Siam, 2017. "The Implementation of Enterprise Resource Planning System within Jordanian Industrial Sector," International Review of Management and Marketing, Econjournals, vol. 7(3), pages 179-187.
• Erdinç KARADENÝZ & Levent KOÞAN, 2017. "Hastane Hizmetleri Sektörünün Aktif ve Özsermaye Karlýlýk Performansýnýn Analizi: Hastane Hizmetleri Sektör Bilançolarýnda Bir Araþtýrma," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 5(1), pages 37-47.
• Ýncilay ERDURU & Ali DERAN & Serpil ÇELÝK, 2017. "Muhasebe Eðitimi Alan Öðrencilerin Muhasebe Mesleðine Bakýþ Açýlarýnýn Ýncelenmesi: Ömer Halisdemir Üniversitesi Örneði," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 5(2), pages 34-48.
• Zeki DOÐAN & Fatma ÇITAK, 2017. "Hileli Finansal Raporlamada Ýç Denetçilerin Sorumluluðununun Tespitine Ýliþkin Bir Araþtýrma," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 5(2), pages 49-62.
• Ali Deran & Abitter Özulucan & Seçkin Arslan, 2017. "Araþtýrma ve Geliþtirme Giderlerinin Vergi Mevzuatý, Ar-Ge Ýle Ýlgili Yasal Düzenlemeler; Tekdüzen Muhasebe Sistemi ve 38 No’lu Türkiye Muhasebe Standardýna Göre Muhasebeleþtirilmesi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 5(4), pages 27-43.
• Aurelia DUMITRU & Andrei Bogdan BUDICÄ‚ & Adrian Florin BUDICÄ‚, 2017. "The Characteristics Of The Information Contained In The Synthesis Reports," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 4(1), pages 125-135, August.
• Aurelia Dumitru & Andrei Bogdan Budică & Adrian Florin Budică & Alina Georgiana Motoi, 2017. "The accounting of the grant funds and subsidies," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 4(2), pages 190-208, December.
• Ji, Xu-dong & Lu, Wei & Qu, Wen, 2017. "Voluntary Disclosure of Internal Control Weakness and Earnings Quality: Evidence From China," The International Journal of Accounting, Elsevier, vol. 52(1), pages 27-44.
• Bierey, Martin & Schmidt, Martin, 2017. "Banks' Use of Accounting Discretion and Regulatory Intervention: The Case of European Banks' Impairments on Greek Government Bonds," The International Journal of Accounting, Elsevier, vol. 52(2), pages 122-141.
• Du, Xingqiang & Jian, Wei & Lai, Shaojuan, 2017. "Do Foreign Directors Mitigate Earnings Management? Evidence From China," The International Journal of Accounting, Elsevier, vol. 52(2), pages 142-177.
• Anagnostopoulou, Seraina C., 2017. "Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement," The International Journal of Accounting, Elsevier, vol. 52(2), pages 178-200.
• Cai, Weixing & Lee, Edward & Wu, Zhenyu & Xu, Alice Liang & Zeng, Cheng (Colin), 2017. "Do Economic Incentives of Controlling Shareholders Influence Corporate Social Responsibility Disclosure? A Natural Experiment," The International Journal of Accounting, Elsevier, vol. 52(3), pages 238-250.
• Lin, Kenny Z. & Cheng, Suwina & Zhang, Fang, 2017. "Corporate Social Responsibility, Institutional Environments, and Tax Avoidance: Evidence from a Subnational Comparison in China," The International Journal of Accounting, Elsevier, vol. 52(4), pages 303-318.
• Lee, Hua & Lee, Hsien-Li & Wang, Chen-Chin, 2017. "Engagement partner specialization and corporate disclosure transparency," The International Journal of Accounting, Elsevier, vol. 52(4), pages 354-369.
• Callahan, Carolyn & Soileau, Jared, 2017. "Does Enterprise risk management enhance operating performance?," Advances in accounting, Elsevier, vol. 37(C), pages 122-139.
• Mande, Vivek & Son, Myungsoo & Song, Hakjoon, 2017. "Auditor search periods as signals of engagement risk: Effects on auditor choice and audit pricing," Advances in accounting, Elsevier, vol. 37(C), pages 15-29.
• Couch, Robert & Thibodeau, Nicole & Wu, Wei, 2017. "Are fair value options created equal? A study of SFAS 159 and earnings volatility," Advances in accounting, Elsevier, vol. 38(C), pages 15-29.
• Rezaee, Zabihollah & Tuo, Ling, 2017. "Voluntary disclosure of non-financial information and its association with sustainability performance," Advances in accounting, Elsevier, vol. 39(C), pages 47-59.
• Greiner, Adam J., 2017. "An examination of real activities management and corporate cash holdings," Advances in accounting, Elsevier, vol. 39(C), pages 79-90.
• Lambert, Tamara A. & Jones, Keith L. & Brazel, Joseph F. & Showalter, D. Scott, 2017. "Audit time pressure and earnings quality: An examination of accelerated filings," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 50-66.
• Erhart, Raphaela & Mahlendorf, Matthias D. & Reimer, Marko & Schäffer, Utz, 2017. "Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers," Accounting, Organizations and Society, Elsevier, vol. 61(C), pages 36-52.
• Lim, Steve C. & Mann, Steven C. & Mihov, Vassil T., 2017. "Do operating leases expand credit capacity? Evidence from borrowing costs and credit ratings," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 100-114.
• He, Wen & Ng, Lilian & Zaiats, Nataliya & Zhang, Bohui, 2017. "Dividend policy and earnings management across countries," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 267-286.
• Chen, Changling & Kim, Jeong-Bon & Yao, Li, 2017. "Earnings smoothing: Does it exacerbate or constrain stock price crash risk?," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 36-54.
• Chakravarty, Sugato & Rutherford, Leann G., 2017. "Do busy directors influence the cost of debt? An examination through the lens of takeover vulnerability," Journal of Corporate Finance, Elsevier, vol. 43(C), pages 429-443.
• Laplante, Stacie K. & Nesbitt, Wayne L., 2017. "The relation among trapped cash, permanently reinvested earnings, and foreign cash," Journal of Corporate Finance, Elsevier, vol. 44(C), pages 126-148.
• Kuang, Yu Flora & Lee, Gladys, 2017. "Corporate fraud and external social connectedness of independent directors," Journal of Corporate Finance, Elsevier, vol. 45(C), pages 401-427.
• Dai, Lili & Dharwadkar, Ravi & Shi, Linna & Zhang, Bohui, 2017. "The governance transfer of blockholders: Evidence from block acquisitions and earnings management around the world," Journal of Corporate Finance, Elsevier, vol. 45(C), pages 586-607.
• García Lara, Juan Manuel & García Osma, Beatriz & Mora, Araceli & Scapin, Mariano, 2017. "The monitoring role of female directors over accounting quality," Journal of Corporate Finance, Elsevier, vol. 45(C), pages 651-668.
• Palea, Vera, 2017. "Whither accounting research? A European view," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 42(C), pages 59-73.
• Finér, Lauri & Ylönen, Matti, 2017. "Tax-driven wealth chains: A multiple case study of tax avoidance in the finnish mining sector," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 48(C), pages 53-81.
• Filzen, Joshua J. & Schutte, Maria Gabriela, 2017. "Comovement, financial reporting complexity, and information markets: Evidence from the effect of changes in 10-Q lengths on internet search volumes and peer correlations," The North American Journal of Economics and Finance, Elsevier, vol. 39(C), pages 19-37.
• Coelho, Antonio Carlos & Galdi, Fernando Caio & Lopes, Alexsandro Broedel, 2017. "Determinants of asymmetric loss recognition timeliness in public and private firms in Brazil," Emerging Markets Review, Elsevier, vol. 31(C), pages 65-79.
• Diaz-Rainey, Ivan & Roberts, Helen & Lont, David H., 2017. "Crude inventory accounting and speculation in the physical oil market," Energy Economics, Elsevier, vol. 66(C), pages 508-522.
• Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid & Nekhili, Ali, 2017. "Gender-diverse board and the relevance of voluntary CSR reporting," International Review of Financial Analysis, Elsevier, vol. 50(C), pages 81-100.
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• Kim, Sangwan & Lim, Steve C., 2017. "Earnings comparability and informed trading," Finance Research Letters, Elsevier, vol. 20(C), pages 130-136.
• Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mathieu, Robert, 2017. "Social capital and bank stability," Journal of Financial Stability, Elsevier, vol. 32(C), pages 99-114.
• Kosmidou, Kyriaki & Kousenidis, Dimitrios & Ladas, Anestis & Negkakis, Christos, 2017. "Determinants of risk in the banking sector during the European Financial Crisis," Journal of Financial Stability, Elsevier, vol. 33(C), pages 285-296.
• Lo, Kin & Ramos, Felipe & Rogo, Rafael, 2017. "Earnings management and annual report readability," Journal of Accounting and Economics, Elsevier, vol. 63(1), pages 1-25.
• Caskey, Judson & Ozel, N. Bugra, 2017. "Earnings expectations and employee safety," Journal of Accounting and Economics, Elsevier, vol. 63(1), pages 121-141.
• Hribar, Paul & Melessa, Samuel J. & Small, R. Christopher & Wilde, Jaron H., 2017. "Does managerial sentiment affect accrual estimates? Evidence from the banking industry," Journal of Accounting and Economics, Elsevier, vol. 63(1), pages 26-50.
• Schoenfeld, Jordan, 2017. "The effect of voluntary disclosure on stock liquidity: New evidence from index funds," Journal of Accounting and Economics, Elsevier, vol. 63(1), pages 51-74.
• Badia, Marc & Duro, Miguel & Penalva, Fernando & Ryan, Stephen, 2017. "Conditionally conservative fair value measurements," Journal of Accounting and Economics, Elsevier, vol. 63(1), pages 75-98.
• Kim, Jaehyeon & Kim, Yongtae & Zhou, Jian, 2017. "Languages and earnings management," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 288-306.
• Andries, Kathleen & Gallemore, John & Jacob, Martin, 2017. "The effect of corporate taxation on bank transparency: Evidence from loan loss provisions," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 307-328.
• Akins, Brian & Dou, Yiwei & Ng, Jeffrey, 2017. "Corruption in bank lending: The role of timely loan loss recognition," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 454-478.
• Baylis, Richard M. & Burnap, Peter & Clatworthy, Mark A. & Gad, Mahmoud A. & Pong, Christopher K.M., 2017. "Private lenders’ demand for audit," Journal of Accounting and Economics, Elsevier, vol. 64(1), pages 78-97.
• Heese, Jonas & Khan, Mozaffar & Ramanna, Karthik, 2017. "Is the SEC captured? Evidence from comment-letter reviews," Journal of Accounting and Economics, Elsevier, vol. 64(1), pages 98-122.
• Christensen, Hans B. & Floyd, Eric & Liu, Lisa Yao & Maffett, Mark, 2017. "The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records," Journal of Accounting and Economics, Elsevier, vol. 64(2), pages 284-304.
• Glaeser, Stephen & Guay, Wayne R., 2017. "Identification and generalizability in accounting research: A discussion of Christensen, Floyd, Liu, and Maffett (2017)," Journal of Accounting and Economics, Elsevier, vol. 64(2), pages 305-312.
• Susan Wahab & Karen Teitel & Bernard Morzuch, 2017. "How Analysts and Whisperers Use Fundamental Accounting Signals To Make Quarterly EPS Forecasts," Working Papers 1707, College of the Holy Cross, Department of Economics.
• Markus Lampe & Paul Sharp, 2017. "ÔRationalÕ Farmers and the Emergence of Modern Accounting in Danish Dairying," Working Papers 0115, European Historical Economics Society (EHES).
• Feng, Xunan & Johansson, Anders C., 2019. "Top executives on social media and information in the capital market: Evidence from China," Journal of Corporate Finance, Elsevier, vol. 58(C), pages 824-857.
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• Suzuki, Tomohiro & Kochiyama, Takuma, 2017. "Impact Of Fair Value Measurement On Corporate Investment: Other Comprehensive Income," Hitotsubashi Journal of commerce and management, Hitotsubashi University, vol. 51(1), pages 17-37, October.
• 植杉, 威一郎 & 中島, 賢太郎 & 細野, 薫, 2017. "減損会計は企業投資行動に影響を及ぼすか," HIT-REFINED Working Paper Series 70, Institute of Economic Research, Hitotsubashi University.
• Constantin Aurelian IONESCU, 2017. "Integrating the Environmental Accounting on the Information System of the Economic Entities," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 5(2), pages 42-48, June.
• Andrei – Mihai Cristea, 2017. "The Approach of the Accounting Information throught the Prism of Managerial Accounting," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 5(3), pages 15-19, September.
• Andrei – Mihai Cristea, 2017. "The Content and Quality of the Information Contained in the Financial Statements," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 5(4), pages 17-20, December.
• Nataliya Zdyrko, 2017. "Condition and Development Tendencies of State Financial Control in Ukraine," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 153-160, March.
• Inna Herasymovych, 2017. "Mechanisms and Tools of Accounting and Financial Engineering in Enterprise Management," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 25-32, March.
• Tetyana Kovbasa, 2017. "Ensuring the Relevance of Accounting Information in Forestry Enterprises," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 41-47, March.
• Nataliya Oliadnichuk & Olha Pidlubna, 2017. "Accounting of Export-Import Operations," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 48-56, March.
• Oleksandr Panadiy, 2017. "Enhancement the Effectiveness of Management Accounting Using Computer Network Technologies (On the Example of Experimental Base of National Academy of Agrarian Sciences of Ukraine)," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 57-67, March.
• Oksana Ponomarenko & Olha Leha, 2017. "Optimization of Accounting System Testing of Land Operations in Agricultural Formations," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 76-84, March.
• Viktoriya Ambarchian, 2017. "Accounting of Formation and Use of Reserves on Banks' Financial Assets: The Expected Losses Model," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 8-16, March.
• Oleh Sokil, 2017. "Concept of Accounting for Sustainable Development," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 85-92, March.
• Anna Kostiakova, 2017. "Methods of Accounting Expenses in Plant Growing," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 13-20, June.
• Svitlana Kuznetsova, 2017. "Evaluation of Accounting Information for Making Management Decisions," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 21-26, June.
• Anna Makarenko, 2017. "Diagnostic Assessment of Forest Management Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 36-42, June.
• Oleksandr Malyshkin, 2017. "Regulatory Support of Accounting in Poland and Ukraine in Context of EU Directives," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 43-49, June.
• Serhiy Ostapchuk, 2017. "Chinese Model of Land Use Accounting: Lessons for Ukraine," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 57-62, June.
• Lyudmyla Poslavska & Valentyna Yasyshena, 2017. "Specifics of Allocation of Indirect Expenses by Construction Enterprises," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 63-69, June.
• Volodymyr Shevchuk, 2017. "Methodological Issues of Accounting Intellectual Benefits in Context of Development of Modern Accounting Paradigm," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 70-78, June.
• Alla Kasych & Rayisa Tsyhan, 2017. "Concept of Accounting and Analytical Provision of Cash Flow Management," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 28-37, September.
• Svitlana Kuznetsova & Iryna Tykhanska, 2017. "Development of Accounting and Analytical Provision of Cost Calculation for the Stages of the Product Life Cycle," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 38-45, September.
• Maryna Pravdyuk & Tetyana Plakhtiy, 2017. "Necessity of Assessing the Quality of Financial Reporting," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 52-58, September.
• Kostyantyn Bezverkhiy, 2017. "Development of Tasks of Enterprise's Integrated Reporting," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 6-11, September.
• Viktor Zamlynskyy & Ruslana Varicheva, 2017. "Solution of the Problems of Interpersonal Relations in the Accounting Organization Process to Prevent Fraud and Strengthening of Enterprise's Economic Safety," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 13-19, December.
• Yuliya Zolotnytska, 2017. "Accounting Policy of Entities of Public Interest in the Terms of Reforming the Accounting System," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 28-32, December.
• Yevheniya Kaliuha & Yuliya Shenderivska, 2017. "Valuation of Biological Assets as the Element of Accounting Method," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 33-39, December.
• Antonina Korinenko, 2017. "Documentary Support for Accounting of Land Use Rights," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 40-45, December.
• Yuliya Bezdushna, 2017. "Information Support of Management of the Agrarian Sector of Economy: State and Prospects of Improvement," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 6-12, December.
• Vita Semanyuk, 2017. "Necessity of Fundamental Changes of Accounting Theory," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 75-80, December.
• Tetyana Yurchenko, 2017. "Accounting of Capital Costs for Improving Land," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 90-97, December.
• Yousef Jahmani & Hae Yeon Choi & Yonpae Park & Gavin Jiayun Wu, 2017. "The Value Relevance Of Other Comprehensive Income And Its Components," Accounting & Taxation, The Institute for Business and Finance Research, vol. 9(1), pages 1-11.
• Salem Lotfi Boumediene & Emna Boumediene & Ikram Amara, 2017. "The Impact Of Fair Value On Audit Quality: Evidence From Tunisia," Accounting & Taxation, The Institute for Business and Finance Research, vol. 9(1), pages 29-38.
• Ines Menchaoui & Jean-Luc Rossignol & Mohamed Ali Omri, 2017. "Fiscal Management Practices And Their Impact On Corporate Groups’ Fiscal Performance," Accounting & Taxation, The Institute for Business and Finance Research, vol. 9(1), pages 73-86.
• Diaeldin Osman & Conor O’leary & Mark Brimble & Yousef Jahmani, 2017. "Factors That Impact Attrition And Retention Rates For Accountancy Diploma Students: Evidence From Australia," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 9(1), pages 91-113.
• Terrance Jalbert, 2017. "A Model For Forecasting Small Business Financial Statements And Firm Performance," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 9(2), pages 61-84.
• Olayinka Akinlo & John Olayiwola, 2017. "Human Capital Reporting And Corporate Earnings: Evidence From Nigeria," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 11(1), pages 77-85.
• Ebrahim Mansour & Wasfi AL Salamat & Walid Masadeh, 2017. "The Impact Of Reliability Elements On Performance Indicators Of Jordanian Commercial Banks," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 11(1), pages 87-107.
• Ping Wang, 2017. "The Effect Of Accounting-Based Debt Covenant Disclosures On Shareholder Wealth," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 11(2), pages 61-78.
• Peter Harris & Katherine Kinkela & Liz Washington Arnold & Michelle Liu, 2017. "Corporate Accounting Malfeasance And Financial Reporting Restatements In The Post-Sarbanes-Oxley Era," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 8(1), pages 41-48.
• Mitch Kramer, 2017. "Best Practices For Validation For An Upgrade Or New Erp System," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 8(1), pages 79-82.
• Jovita Georgina Neri Vega & Rafael Gonzalez Zarza & Aaron Ivan Gonzalez Neri & Rafael Albertti Gonzalez Neri & Héctor Miguel González Neri, 2017. "Productive Processes, Costs And Competitiveness: The Case Of A Company Producer Of Tequila Artesanal, Procesos Productivos, Costos Y Competitividad: Caso Empresa Productora De Tequila Artesanal," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 5(4), pages 91-101.
• Panagiotis Papadeas & Kossieri Evangelia & Katsouleas George, 2017. "The Role of Leverage to Profitability at a Time of Economic Crisis," International Business Research, Canadian Center of Science and Education, vol. 10(11), pages 70-78, November.
• Luminita IONESCU, 2017. "The Role of Entrepreneurs and Accountants in Fighting against Corruption," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 4(1), pages 220-227, November.
• Dumitru NICA & Laurentia Georgeta AVRAM, 2017. "Assets evaluation role in boosting activity in Romania," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 4(1), pages 301-313, November.
• Pankaj Kumar Baag, 2017. "Owner’s financial expertise and Resubmitted Approved Loan Proposal in the Indian banks at the loan inception stage," Working papers 233, Indian Institute of Management Kozhikode.
• Muhammad Nurul Houqe, 2017. "IFRS Adoption and Audit Fees-Evidence from New Zealand," International Journal of Business and Economics, School of Management Development, Feng Chia University, Taichung, Taiwan, vol. 16(1), pages 75-100, June.
• Akinobu Shuto & Norio Kitagawa & Naoki Futaesaku, 2017. "The Effect of Bank Monitoring on the Demand for Earnings Quality in Bond Contracts," IMES Discussion Paper Series 17-E-12, Institute for Monetary and Economic Studies, Bank of Japan.
• Gheorghe ZAMAN & Luminita IONESCU, 2017. "Accounting culture for preventing discimination in vulnerable communities," Romanian Journal of Economics, Institute of National Economy, vol. 44(1(53)), pages 5-15, June.
• Soner Gokten (ed.), 2017. "Accounting and Corporate Reporting - Today and Tomorrow," Books, IntechOpen, number 4656, May.
• Belén Gill de Albornoz Noguer & Simona Rusanescu, 2017. "Foreign ownership and financial reporting quality in private subsidiaries," Working Papers. Serie EC 2017-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
• souhila kheira BOUKSSESSA, 2017. "Système d’information comptable : Un aperçu sur le système comptable financier algérien," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 8(1), June.
• Nizar M. Alsharari Author-Email: nalsharari@uaeu.ac.ae; nizaralsharari@gmail.com, 2017. "Institutional Logics and ERP Implementation in Public Sector Agency," Journal of Developing Areas, Tennessee State University, College of Business, vol. 51(2), pages 417-425, April-Jun.
• Ali Mohammad Al-Attar & Bassam Mohammad Maali, 2017. "The EFFECT OF EARNINGS QUALITY ON THE PREDICTBAILITY OF ACCRUALS AND CASH FLOW MODELS IN FORCASTING FUTURE CASH FLOWS," Journal of Developing Areas, Tennessee State University, College of Business, vol. 51(2), pages 45-58, April-Jun.
• Elsayed Elsiefy & Walid ElGammal, 2017. "The effect of using fair value accounting on fundamental analysis: Some evidence from the emerging economies," Journal of Developing Areas, Tennessee State University, College of Business, vol. 51(3), pages 103-121, July-Sept.
• Bassam Mohammad Maali & Ali Al-Attar, 2017. "Corporate Disclosure and Cultural Values: A Test for Multinational Corporations," Journal of Developing Areas, Tennessee State University, College of Business, vol. 51(3), pages 251-265, July-Sept.
• Natalia SKOROBOGATOVA, 2017. "Methodological Aspects Of Development And Implementation Of Management Policy At Industrial Enterprises," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 9(1), pages 58-77, April.
• Marin Mirea, 2017. "Social Assistance And Its Importance In Economy," Junior Scientific Researcher, SC Research Publishing SRL, vol. 3(2), pages 26-41, November.
• Muhammad Rifky Santoso & Minda Muliana br Sebayang, 2017. "A Glimpse Of Positive Accounting Theory (Pat)," Junior Scientific Researcher, SC Research Publishing SRL, vol. 3(2), pages 70-77, November.
• John Sorros & Alkiviadis Karagiorgos & Nikos Mpelesis, 2017. "Adoption of Activity-Based Costing: A Survey of the Education Sector of Greece," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 23(3), pages 309-320, August.
• Katherine Guthrie & Illoong Kwon & Jan Sokolowsky, 2017. "What Does CEOs’ Pay-for-Performance Reveal About Shareholders’ Attitude Toward Earnings Overstatements?," Journal of Business Ethics, Springer, vol. 146(2), pages 419-450, December.
• Zine-Eddine, Yasmine, 2017. "Les normes IAS/IFRS et le défi du traitement comptable du Goodwill
  [IAS/ IFRS standards and the challenges in the Goodwill accounting treatment]," MPRA Paper 76403, University Library of Munich, Germany.
• Ozili, Peterson K, 2017. "Bank Loan Loss Provisions Research: A Review," MPRA Paper 76495, University Library of Munich, Germany.
• Janda, Karel & Kaszas, Micha, 2017. "Indirect Firm Valuation and Earnings Stability," MPRA Paper 77234, University Library of Munich, Germany.
• Georgieva, Daniela, 2017. "Preparation and disclosure of non-financial statement based on the new Bulgarian accountancy act," MPRA Paper 78015, University Library of Munich, Germany.
• Georgieva, Daniela, 2017. "Достоверното Счетоводно Дефиниране На Научноизследователската И Развойна Дейност
  [Defining and interpreting the term research and development for accounting purposes]," MPRA Paper 78272, University Library of Munich, Germany.
• zainal, nursyafikin, 2017. "The Influence of Corporate Governance on Changes In Risk Following The Plantation Industry: Evidence From Chin Teck Plantation Bhd," MPRA Paper 78391, University Library of Munich, Germany.
• Cakir, Murat, 2017. "What You See Is Not What You Get, Always! A Distorted but True View of Company Financials when Distressed," MPRA Paper 79784, University Library of Munich, Germany.
• Meira, Liliana & Peixoto, Joao Paulo, 2017. "Qual a importância da Auditoria Operacional nas PME Portuguesas?
  [The importance of the operational audit of Portuguese SMEs]," MPRA Paper 80113, University Library of Munich, Germany.
• Ozili, Peterson K, 2017. "Bank Loan Loss Provisions, Investor Protection and the Macroeconomy," MPRA Paper 80147, University Library of Munich, Germany.
• Degiannakis, Stavros & Giannopoulos, George & Ibrahim, Salma & Rozic, Ivana, 2017. "Earnings Management to Avoid Losses and Earnings Declines in Croatia," MPRA Paper 80164, University Library of Munich, Germany.
• DiGabriele, Jim & Ojo, Marianne, 2017. "Chameleons in the midst of hawks: The real meaning to be attributed to the definition of fraud," MPRA Paper 80709, University Library of Munich, Germany.
• Ndebugri, Haruna & Tweneboah Senzu, Emmanuel, 2017. "Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana," MPRA Paper 81113, University Library of Munich, Germany, revised 04 Sep 2017.
• Ahsina, Khalifa, 2017. "La recherche marocaine en contrôle de gestion ; les auteurs, les institutions et les méthodes de recherche
  [Moroccan research in management control; authors, institutions and research methods]," MPRA Paper 81294, University Library of Munich, Germany.
• Trojanowski, Dariusz & Olszewski, Krzysztof & Gałaszewska, Krystyna, 2017. "Analiza odporności inwestycji w nieruchomości biurowe na wzrost kosztów kredyt lub stopy pustostanów
  [Analysis of the robustness of office real estate investment when credit costs or vaccancy rates," MPRA Paper 81395, University Library of Munich, Germany.
• Ahsina, Khalifa & Taouab, Omar, 2017. "Y’a-t-il vraiment un besoin pour changer de referentiel comptable au Maroc? la prétendue value relevance des normes comptables IFRS
  [Is there really a need to change accounting references in Morocc," MPRA Paper 81397, University Library of Munich, Germany.
• Magni, Carlo Alberto & Veronese, Piero & Graziani, Rebecca, 2017. "Chisini means and rational decision making: Equivalence of investment criteria," MPRA Paper 81532, University Library of Munich, Germany.
• Ojo, Marianne, 2017. "Diamonds and “the Golden Flute”: from the Golden Age of prodigies and geniuses to the Knowledge Based Digital Economy," MPRA Paper 82217, University Library of Munich, Germany.
• Mirea, Marin, 2017. "Social assistance and its importance in economy," MPRA Paper 83662, University Library of Munich, Germany.
• Catrina, Ersilia, 2017. "Market insurance and risks in this field," MPRA Paper 83664, University Library of Munich, Germany.
• Santoso, Muhammad Rifky & Sebayang, Minda Muliana br, 2017. "A glimpse of positive accounting theory (PAT)," MPRA Paper 83665, University Library of Munich, Germany.
• Contreras-Pacheco, Orlando E. & Claasen, Cyrlene, 2017. "Fuzzy reporting as a way for a company to greenwash: perspectives from the Colombian reality," MPRA Paper 85472, University Library of Munich, Germany.
• Atanasov, Atanas & Marinova, Rumyana, 2017. "Интегрираното Отчитане – Ново Предизвикателство В Корпоративното Отчитане
  [Integrated Reporting - New Challenge in a Corporate Reporting]," MPRA Paper 85615, University Library of Munich, Germany.
• Atanasov, Atanas, 2017. "Счетоводното Регламентиране На Репутацията В България – Исторически Преглед И Анализ
  [The Accounting Regulation of Goodwill in Bulgaria – Historical Overview and Analysis]," MPRA Paper 85616, University Library of Munich, Germany.
• Atanasov, Atanas, 2017. "Управленски Аспекти На Счетоводната Обезценка На Търговската Репутация
  [Management Aspects of the Impairment of Goodwill]," MPRA Paper 85675, University Library of Munich, Germany.
• Georgieva, Daniela, 2017. "Вербалната Комуникация Като Част От Ключовите Компетенции На Счетоводителите В България
  [Verbal communication as a key skill in accounting profession in Bulgaria]," MPRA Paper 86377, University Library of Munich, Germany.
• Alvi, Mohsin, 2017. "Critical Issues in Accounting," MPRA Paper 87398, University Library of Munich, Germany.
• Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2017. "Companies’ Characteristics and the Choice of Hedge Accounting for Derivatives Reporting: Evidence from Malaysian Listed Companies," MPRA Paper 90213, University Library of Munich, Germany.
• Abdullah, Azrul & Waemustafa, Waeibrorheem & Mat Isa, Hamdan, 2017. "Disclosure of Information in Company’s Annual Reports: A Bibliometric Analysis," MPRA Paper 92008, University Library of Munich, Germany.
• suhardi, suhardi, 2017. "Telaah Kepemilikan Kebenaran Ilmiah Pada Pengembangan Pengetahuan Akuntansi
  [Review Of Scientific Truth Ownership On Development Of Accounting Knowledge]," MPRA Paper 92509, University Library of Munich, Germany, revised Nov 2017.
• Ozili, Peterson K, 2017. "Discretionary Provisioning Practices among Western European Banks," MPRA Paper 92645, University Library of Munich, Germany.
• Ozili, Peterson K, 2017. "Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa: The Case of Loan Loss Provisions," MPRA Paper 92646, University Library of Munich, Germany.
• Ozili, Peterson K, 2017. "Earnings Management in Interconnected Networks: A Perspective," MPRA Paper 92647, University Library of Munich, Germany.
• Yakubu, Ibrahim Nandom & Alhassan, Mohammed Mubarik & Fuseini, Abdul-Aziz, 2017. "The Impact of Working Capital Management on Corporate Performance: Evidence from Listed Non-Financial Firms in Ghana," MPRA Paper 95113, University Library of Munich, Germany.
• Yakubu, Ibrahim Nandom & Alhassan, Mohammed Mubarik & Iddrisu, Nasiru Alhassan & Adam, Jamaldeen & Sumaila, Mujeeb Rahman, 2017. "The Effectiveness of Internal Control System in Safeguarding Assets in the Ghanaian Banking Industry," MPRA Paper 95116, University Library of Munich, Germany.
• Jan Hospodka & Ondřej Buben & Jiří Šimůnek & Monika Randáková, 2017. "Debt Relief in the Czech Republic - Analysis of Income, Overall Debt and Creditor Structure of the Debtors
  [Oddlužení v České republice - příjmy dlužníků, výše jejich dluhu a struktura věřitelů]," Acta Oeconomica Pragensia, University of Economics, Prague, vol. 2017(2), pages 34-44.
• Iveta Plucarová & Jana Skálová, 2017. "Cross-border mergers on the rise - are they?
  [Přeshraniční fúze na vzestupu - nebo ne?]," Český finanční a účetní časopis, University of Economics, Prague, vol. 2017(1), pages 71-87.
• Jana Singerová, 2017. "Potential risks during ERP implementation: view from the perspective of accounting
  [Potenciální rizika při implementaci ERP systému z pohledu účetnictví]," Český finanční a účetní časopis, University of Economics, Prague, vol. 2017(2), pages 71-88.
• Marek Jošt, 2017. "The Development of Legislation of Foundations in the Czech Republic since 1990 until now with a Focus on Transparency
  [Vývoj legislativní úpravy nadací v České republice od roku 1990 do současnosti," Český finanční a účetní časopis, University of Economics, Prague, vol. 2017(4), pages 5-23.
• Mariana Peprníčková & Lucie Jandová, 2017. "The Level of Creative Accounting in the Practice of Czech Accounting Entities
  [Míra kreativního účetnictví v praxi českých účetních jednotek]," Český finanční a účetní časopis, University of Economics, Prague, vol. 2017(4), pages 57-86.
• Jan Hospodka & Ondřej Buben & Monika Randáková & Jiřina Bokšová, 2017. "Personal Bankruptcy in the Czech Republic: Age and Gender of the Debtors and Structure of the Creditors," European Financial and Accounting Journal, University of Economics, Prague, vol. 2017(1), pages 5-18.
• Marina Purina, 2017. "Factors Affecting Effective Corporate Income Tax Rate of the Czech and Russian "Blue Chips" in 2012 - 2015," European Financial and Accounting Journal, University of Economics, Prague, vol. 2017(1), pages 51-69.
• Bohumil Král & Grzegorz Mikołajewicz & Jarosław Nowicki & Libuše Šoljaková, 2017. "Professional Competences of Controllers: The Case of Poland," European Financial and Accounting Journal, University of Economics, Prague, vol. 2017(2), pages 17-40.
• Tatiana Dolgikh, 2017. "Does the Auditor Have a Direct Influence on the Financial Statement Quality?," European Financial and Accounting Journal, University of Economics, Prague, vol. 2017(2), pages 73-90.
• Tharatee Mookdee & Sheila Bellamy, 2017. "Asset Classification, Subsequent Measurement and Impairment Testing for Carbon Emission Trading," European Financial and Accounting Journal, University of Economics, Prague, vol. 2017(3), pages 65-86.
• Martin Dvořák & Lukáš Poutník, 2017. "The Impact of Different Determination of Intangible Fixed Assets in Accordance with CAS and IPSAS on Financial Statements," European Financial and Accounting Journal, University of Economics, Prague, vol. 2017(3), pages 103-116.
• Marian TAICU, 2017. "Ethics In Accounting In The Context Of Knowledge-Based Economy," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 16(2), pages 48-53.
• Mariana BANUTA & Mihaela GADOIU, 2017. "Conversion Of Foreign Companies Accounts In The Account Consolidation Process In Romania Under The Closing Rate Method," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 16(2), pages 54-65.
• Victoria FIRESCU & Diana BRANZA & Bianca Mihaela POPESCU, 2017. "The Development Of The Profession Of Accounting, Rules Between Ethics And Practical Skills," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 16(3), pages 200-209.
• Maria NEGRILA & Marioara AVRAM, 2017. "Considerations Regarding The Diversity Of Tangible Assets In The Light Of The New Accounting Regulations," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 16(3), pages 37-44.
• Gençoğlu, Ümit Gücenme & Aytaç, Alp, 2017. "Auditing of Financial Sustainability for Publicly and Non-Publicly Listed Companies and A Research in Bursa," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 8(2), pages 349-361, April.
• Akgün, Ali İhsan & Şamiloğlu, Famil, 2017. "The Effect of Global Financial Crisis on Accounting and Value-Based Business Performances," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 8(3), pages 453-471, July.
• Sarıoğlu, Kerem, 2017. "Problems in Making International Financial Reporting Standards Become “National”: The Case of Turkey," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 8(4), pages 849-857, October.
• Ekergil, Vedat & Özgür Göde, Merve, 2017. "According to Global Reporting Initiative (GRI) Standards Analysis and Evaluation of Sustainability Reports of Selected Hotels," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 8(4), pages 859-871, October.
• Cruz Silbeto, Eva Angela & del Toro Ríos, José Carlos, 2017. "El sistema de Contabilidad Gubernamental en el sector del gobierno a nivel provincial," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 1(1), pages 28-43.
• Pedraza Rodríguez, Lina, 2017. "Actualización del modelo económico cubano," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 1(2), pages 3-6.
• Armela Blanco, Laydis & del Toro Ríos, José Carlos, 2017. "Medias sectoriales de rentabilidad para la Industria en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 1(2), pages 7-16.
• Wilson Kindelán, Jorge, 2017. "Metodología con enfoque a procesos para la implementación de sistemas de costos en las empresas de acueducto en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 1(2), pages 29-38.
• Ramírez Ruano, Joycet & del Toro Ríos, José Carlos & Gil Basulto, María, 2017. "El deterioro del valor de los activos desde la perspectiva del nuevo modelo económico," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 1(2), pages 39-47.
• Cruz Silbeto, Eva Angela & del Toro Ríos, José Carlos, 2017. "La identificación de flujos, reglas contables y momentos de registros para la Contabilidad Gubernamental a nivel provincial," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 1(3), pages 19-30.
• Guevara Díaz, Yunier & Reyes Lamazares, Beatriz, 2017. "Propuesta de Norma Cubana de Contabilidad para los Activos Fijos Intangibles," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 1(4), pages 8-27.
• Diana Andone, 2017. "Financial Performance Analysis In Listed Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 195-203, July.
• Anna Banociova & Radoslav Tusan, 2017. "Using Audit Methods In The Auditing Of Non-Current Assets Of The Municipality," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 215-226, July.
• Victoria Bogdan & Olimpia Iuliana Ban & Dorina Nicoleta Popa, 2017. "Applying Mpca Analysis To Evaluate Financial Performance Of Romanian Listed Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 235-246, July.
• Bunea Stefan, 2017. "Analysis Of Conceptual And Technical (In)Consistencies In The Ifrs 16 Leases Accounting Model," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 247-258, July.
• Flavius-Andrei GUINEA, 2017. "Study Regarding The Impact Of The Fiscal Factor On The Professional Accountant Behavioural Mutations," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 355-364, July.
• Kerezsi Dora, 2017. "Disclosure Obligations Related To The Balance Sheet In The Hungarian And International Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 395-404, July.
• Laura-Alexandra Mortura, 2017. "Analisys Of Financial Position In Determining The General Inherent Risk," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 433-442, July.
• Luminita Rus, 2017. "Romanian Accounting On Both Sides Of The Prut," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 221-228, December.
• Rabeea Sadaf, 2017. "Advanced Statistical Techniques For Testing Benford'S Law," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 229-238, December.
• Carmen Mihaela Scorte, 2017. "Dashboard - Performance Measurement Tool Empirical Study Of The Hospitality Industry In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 239-247, December.
• Mihaela Stefan & Florina-Laura Sandru, 2017. "Considerations Regarding Terget Costing Method Application Within The Electrical Lighting Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 85-94, December.
• Toru Ishikawa, 2017. "The Effect of Fair Disclosure Rule on Investment Efficiency," Discussion Papers in Economics and Business 17-31, Osaka University, Graduate School of Economics.
• John R. Graham & Michelle Hanlon & Terry Shevlin & Nemit Shroff, 2017. "Tax Rates and Corporate Decision-making," Review of Financial Studies, Society for Financial Studies, vol. 30(9), pages 3128-3175.
• Spătărelu IonuÈ› & Petec (Călinescu) Daniela, 2017. "The Use of Accounting Information as a Means of Fraud," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 248-252, June.
• Avram Costin Daniel & Avram Marioara & Dragomir Isabela, 2017. "Annual Financial Statements as a Financial Communication Support," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 403-406, June.
• Băcanu Mihaela-Nicoleta, 2017. "The Relation between Accounting Result and Tax Result in the Case of the Profit Tax," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 407-412, June.
• BobiÈ›an Nicolae & Dumitrescu Diana, 2017. "The Relevant Skills for Forensic Accountants – Can the Romanian Accounting Education Programs offer them?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 419-423, June.
• Bobitan Roxana-Ioana & Stefea Petru, 2017. "Integrated Reporting for a Good Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 424-428, June.
• Caprian Cristina, 2017. "The Economic Importance and Characteristics of Cost Calculation in the Clothing Industry in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 429-434, June.
• CarataÈ™ Maria Alina & Spătariu Elena Cerasela & Drăgoi Mihaela Cristina, 2017. "Culture and Accounting Practices," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 435-438, June.
• Ciocan Claudia-Cătălina, 2017. "True and Fair View: Incentive or Inhibitor for Creative Accounting?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 451-455, June.
• Dreghiciu Andreea Elena, 2017. "Study Concerning the Measure of Using Accounting, Economical and Administrative Evaluation in Practice," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 474-479, June.
• Guinea Flavius-Andrei, 2017. "Critical Aspects regarding the Implementation of Managerial Accounting Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 491-496, June.
• Lazăr Cristiana Daniela & Marin Andreea Mihaela & PereÈ™ Ion, 2017. "Classification After Three Significant Criteria and Calculation of the Frequencies for Direct Procurement Deficiencies, Appealed in the Audit Engagement," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 509-513, June.
• Lazăr Cristiana Daniela & Marin Andreea Mihaela & PereÈ™ Ion, 2017. "The Work Sample Verification and the Calculation of the Statistical, Mathematical and Economical Probability for the Risks of the Direct Procurement," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 514-517, June.
• Nicolae Traian Cristin, 2017. "New Trends in Leasing Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 598-603, December.
• Pepi Mitică, 2017. "Designing a Complete Model for Evaluating Companies in "The Modern Economy" and Refining Financial-Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 613-619, December.
• Sava Raluca, 2017. "Accounting Changes on Green Certificates in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 644-648, December.
• Toma Maria, 2017. "Impact of Costing and Cost Analysis Methods on the Result of the Period: Methods Based on Full Cost Theory," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 667-670, December.
• Toma Maria, 2017. "Impact of Costing and Cost Analysis Methods on the Result of the Period: Methods Based on Partial Cost Theory," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 671-675, December.
• Tudor Liviu-ALexandru, 2017. "The Analysis of the IFRS Adoption Effects on the Accounting Quality in the European Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 687-690, December.
• Vârteiu Daniel Petru & Mortură Laura Alexandra & Dreghiciu Andreea Elena, 2017. "Study Concerning Exercising an Adequate Professional Reasoning in Developing the Evaluation and Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 691-696, December.
• Vârteiu Daniel Petru & Vilijencova Nicoleta, 2017. "Accounting for Activity Units which Perform Agricultural Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 697-702, December.
• Erdely, Arturo, 2017. "Value at Risk and the Diversification Dogma || Valor en riesgo y el dogma de la diversificación," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 24(1), pages 209-219, Diciembre.
• Tascón, María T. & Castaño, Francisco J., 2017. "Selection of Variables in Small Business Failure Analysis: Mean Selection vs. Median Selection || Selección de variables en el análisis de fracaso de empresas pequeñas: selección de medias frente a se," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 24(1), pages 54-88, Diciembre.
• Artur Sajnog, 2017. "The role of comprehensive income in predicting banks’ future earnings based on the practice of banks listed on the Warsaw Stock Exchange," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 12(3), pages 485-500, September.
• Igor Pustylnick, 2017. "Comparison Of Liquidity Based And Financial Performance Based Indicators In Financial Analysis," Oeconomia Copernicana, Institute of Economic Research, vol. 8(1), pages 83-97, March.
• Jiri Dokulil & Jana Zlamalova & Boris Popesko, 2017. "The Perception Of Budgeting In Czech Firms — Results Of A Survey," Oeconomia Copernicana, Institute of Economic Research, vol. 8(2), pages 273-285, June.
• Artur Sajnog, 2017. "The role of comprehensive income in predicting banks’ future earnings," Working Papers 105/2017, Institute of Economic Research, revised May 2017.
• Lívia Pavlik, 2017. "Competition and Controlling in Higher Education, a Crucial Segment of the Public Sector," Public Finance Quarterly, State Audit Office of Hungary, vol. 62(1), pages 50-73.
• Borbély Katalin, 2017. "Accounting During the Austro-Hungarian Compromise and the Post-Communist Regime Change," Public Finance Quarterly, State Audit Office of Hungary, vol. 62(1), pages 88-100.
• Zoltán Zéman, 2017. "The Risk-mitigating Role of Financial Controlling at Local Government Entities. Modelling Profitability and Liquidity Aspects," Public Finance Quarterly, State Audit Office of Hungary, vol. 62(3), pages 294-310.
• Gyula Pulay & József Simon & István Szilas, 2017. "Budget Residues Constituting a Budgetary Risk," Public Finance Quarterly, State Audit Office of Hungary, vol. 62(4), pages 429-443.
• Halyna Yamnenko, 2017. "Механізм Управління Дебіторською Заборгованістю Підприємства
  [The Mechanism of Company Accounts Receivable Management]," Traektoriâ Nauki = Path of Science, Altezoro, s.r.o. & Dialog, vol. 3(2(19)), pages 5.1-5.7, Fabruary.
• Radojko LUKIC, 2017. "Deferred Taxes in Trade," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 18(5), pages 527-544, December.
• Elisabeta JABA & Ioan-Bogdan ROBU & Christiana Brigitte BALAN, 2017. "Panel data analysis applied in financial performance assessment," Romanian Statistical Review, Romanian Statistical Review, vol. 65(2), pages 3-20, June.
• Martin Bugeja & Anna Loyeung, 2017. "Accounting for business combinations and takeover premiums: Pre- and post-IFRS," Australian Journal of Management, Australian School of Business, vol. 42(2), pages 183-204, May.
• Hichem Khlif & Kamran Ahmed & Mohsen Souissi, 2017. "Ownership structure and voluntary disclosure: A synthesis of empirical studies," Australian Journal of Management, Australian School of Business, vol. 42(3), pages 376-403, August.
• Maria Strydom & Hue Hwa Au Yong & Michaela Rankin, 2017. "A few good (wo)men? Gender diversity on Australian boards," Australian Journal of Management, Australian School of Business, vol. 42(3), pages 404-427, August.
• Mukesh Garg, 2017. "Value relevance of voluntary internal control certification: An information asymmetry perspective," Australian Journal of Management, Australian School of Business, vol. 42(4), pages 527-559, November.
• Hai Wu, 2017. "Probability of loss reversal in Australia," Australian Journal of Management, Australian School of Business, vol. 42(4), pages 560-582, November.
• Luis Emilio Alvarez-Dionisi & Gladys Tapia de Vidal, 2017. "Case Studies: Developing Financial Mathematics’ Systems," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 6(1), pages 34-47, April.
• Buccirossi, Paolo & Immordino, Giovanni & Spagnolo, Giancarlo, 2017. "Whistleblower Rewards, False Reports, and Corporate Fraud," SITE Working Paper Series 42, Stockholm School of Economics, Stockholm Institute of Transition Economics, revised 29 Aug 2017.
  • Paolo Buccirossi & Giovanni Immordino & Giancarlo Spagnolo, 2017. "Whistleblower Rewards, False Reports, and Corporate Fraud," CSEF Working Papers 477, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 02 Sep 2017.
  • Buccirossi, Paolo & Immordino, Giovanni & Spagnolo, Giancarlo, 2017. "Whistleblower Rewards, False Reports, and Corporate Fraud," CEPR Discussion Papers 12260, C.E.P.R. Discussion Papers.
• Malgorzata Olszak & Patrycja Chodnicka-Jaworska & Iwona Kowalska & Filip Œwita³a, 2017. "The effect of capital ratio on lending: Do loan-loss provisioning practices matter?," Faculty of Management Working Paper Series 22017, University of Warsaw, Faculty of Management.
• Christoph Pelger & Markus Grottke, 2017. "Research diversity in accounting doctoral education: survey results from the German-speaking countries," Business Research, Springer;German Academic Association for Business Research, vol. 10(2), pages 307-336, October.
• Zeinab Azami & Tabandeh Salehi, 2017. "The relationship between audit report delay and investment opportunities," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 7(3), pages 437-449, December.
• Björn Christensen & Alexander Himme, 2017. "Improving environmental management accounting: how to use statistics to better determine energy consumption," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(2), pages 227-243, May.
• Patrick Velte & Martin Stawinoga, 2017. "Integrated reporting: The current state of empirical research, limitations and future research implications," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(3), pages 275-320, October.
• Kelvin K. F. Law & Lillian F. Mills, 2017. "Military experience and corporate tax avoidance," Review of Accounting Studies, Springer, vol. 22(1), pages 141-184, March.
• Dan Givoly & Carla Hayn & Sharon Katz, 2017. "The changing relevance of accounting information to debt holders over time," Review of Accounting Studies, Springer, vol. 22(1), pages 64-108, March.
• Nemit Shroff, 2017. "Corporate investment and changes in GAAP," Review of Accounting Studies, Springer, vol. 22(1), pages 1-63, March.
• Yanmin Gao & Jeong-Bon Kim & Desmond Tsang & Haibin Wu, 2017. "Go before the whistle blows: an empirical analysis of director turnover and financial fraud," Review of Accounting Studies, Springer, vol. 22(1), pages 320-360, March.
• Clive S. Lennox & Asad Kausar, 2017. "Estimation risk and auditor conservatism," Review of Accounting Studies, Springer, vol. 22(1), pages 185-216, March.
• Elizabeth A. Gordon & Elaine Henry & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2017. "Flexibility in cash-flow classification under IFRS: determinants and consequences," Review of Accounting Studies, Springer, vol. 22(2), pages 839-872, June.
  • Elizabeth A. Gordon & Elaine Henry & Bjorn N. Jorgensen & Cheryl L. Linthicum, 0. "Flexibility in cash-flow classification under IFRS: determinants and consequences," Review of Accounting Studies, Springer, vol. 0, pages 1-34.
  • Gordon, Elizabeth A. & Henry, Elaine & Jorgensen, Bjorn N. & Linthicum, Cheryl L., 2017. "Flexibility in cash-flow classification under IFRS: determinants and consequences," LSE Research Online Documents on Economics 67367, London School of Economics and Political Science, LSE Library.
• Suresh Nallareddy & Maria Ogneva, 2017. "Accrual quality, skill, and the cross-section of mutual fund returns," Review of Accounting Studies, Springer, vol. 22(2), pages 503-542, June.
• Ying Cao & Linda A. Myers & Albert Tsang & Yong George Yang, 2017. "Management forecasts and the cost of equity capital: international evidence," Review of Accounting Studies, Springer, vol. 22(2), pages 791-838, June.
• Darren Henderson & Patricia C. O’Brien, 2017. "The standard-setters’ toolkit: can principles prevail over bright lines?," Review of Accounting Studies, Springer, vol. 22(2), pages 644-676, June.
• David S. Koo & Santhosh Ramalingegowda & Yong Yu, 2017. "The effect of financial reporting quality on corporate dividend policy," Review of Accounting Studies, Springer, vol. 22(2), pages 753-790, June.
• Ole-Kristian Hope & Han Wu & Wuyang Zhao, 2017. "Blockholder exit threats in the presence of private benefits of control," Review of Accounting Studies, Springer, vol. 22(2), pages 873-902, June.
• Michael S. Drake & Jacob R. Thornock & Brady J. Twedt, 2017. "The internet as an information intermediary," Review of Accounting Studies, Springer, vol. 22(2), pages 543-576, June.
• Yongtae Kim & Lixin (Nancy) Su & Xindong (Kevin) Zhu, 2017. "Does the cessation of quarterly earnings guidance reduce investors’ short-termism?," Review of Accounting Studies, Springer, vol. 22(2), pages 715-752, June.
• Ester Chen & Ilanit Gavious & Baruch Lev, 2017. "The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure," Review of Accounting Studies, Springer, vol. 22(2), pages 677-714, June.
• Nicole Bastian Johnson & Thomas Pfeiffer & Georg Schneider, 2017. "Two-stage capital budgeting, capital charge rates, and resource constraints," Review of Accounting Studies, Springer, vol. 22(2), pages 933-963, June.
• Dmitry Livdan & Alexander Nezlobin, 2017. "Accounting rules, equity valuation, and growth options," Review of Accounting Studies, Springer, vol. 22(3), pages 1122-1155, September.
• Bing Li & Zhenbin Liu, 2017. "The oversight role of regulators: evidence from SEC comment letters in the IPO process," Review of Accounting Studies, Springer, vol. 22(3), pages 1229-1260, September.
• Thomas Bourveau & Jordan Schoenfeld, 2017. "Shareholder activism and voluntary disclosure," Review of Accounting Studies, Springer, vol. 22(3), pages 1307-1339, September.
• Peter R. Demerjian, 2017. "Uncertainty and debt covenants," Review of Accounting Studies, Springer, vol. 22(3), pages 1156-1197, September.
• Amir Amel-Zadeh & Mary E. Barth & Wayne R. Landsman, 2017. "The contribution of bank regulation and fair value accounting to procyclical leverage," Review of Accounting Studies, Springer, vol. 22(3), pages 1423-1454, September.
• Andrew B. Jackson & Brian R. Rountree & Konduru Sivaramakrishnan, 2017. "Earnings co-movements and earnings manipulation," Review of Accounting Studies, Springer, vol. 22(3), pages 1340-1365, September.
• Tatiana Fedyk & Zvi Singer & Mark Soliman, 2017. "The sharpest tool in the shed: IPO financial statement management of STEM vs. non-STEM firms," Review of Accounting Studies, Springer, vol. 22(4), pages 1541-1581, December.
• Mirko S. Heinle & Kevin C. Smith, 2017. "A theory of risk disclosure," Review of Accounting Studies, Springer, vol. 22(4), pages 1459-1491, December.
• Peter Fiechter & Wayne R. Landsman & Kenneth Peasnell & Annelies Renders, 2017. "The IFRS option to reclassify financial assets out of fair value in 2008: the roles played by regulatory capital and too-important-to-fail status," Review of Accounting Studies, Springer, vol. 22(4), pages 1698-1731, December.
• Michal Matějka & Korok Ray, 2017. "Balancing difficulty of performance targets: theory and evidence," Review of Accounting Studies, Springer, vol. 22(4), pages 1666-1697, December.
• Jan Diebecker & Friedrich Sommer, 2017. "The impact of corporate sustainability performance on information asymmetry: the role of institutional differences," Review of Managerial Science, Springer, vol. 11(2), pages 471-517, March.
• Robert M. Gillenkirch & Heike Kreienbaum, 2017. "What guides subjective performance evaluation: Incentive alignment or norm enforcement?," Review of Managerial Science, Springer, vol. 11(4), pages 933-957, October.
• Carlos León & José Fernando Moreno & Jorge Cely, 2016. "Whose Balance Sheet is this? Neural Networks for Banks’ Pattern Recognition," Borradores de Economia 959, Banco de la Republica de Colombia.
  • Leon Rincon, Carlos & Moreno, José Fernando & Cely, Jorge, 2017. "Whose Balance Sheet is this? Neural Networks for Banks' Pattern Recognition," Discussion Paper 2017-009, Tilburg University, Center for Economic Research.
• Albert Izdebski & Tomasz Mering & Malgorzata Oldak & Ryszard Szarfenberg, 2017. "Selected Aspects of Social Cooperatives in Poland," Euricse Working Papers 1793, Euricse (European Research Institute on Cooperative and Social Enterprises).
• Ana Maria Bandeira & Deolinda Meira & Vera Alves, 2017. "Los diferentes tipos de resultados en las cooperativas portuguesas. Un estudio de caso múltiple
  [Different types of results in the portuguese cooperative. Multiple case study]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 123, pages 37-63.
• Encarnación García Ruiz, 2017. "Transformación de una sociedad cooperativa de trabajo asociado en una sociedad laboral. Especial referencia a los fondos de reserva indisponibles
  [Transformation of an associated work cooperative i," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 126, pages 57-73.
• Josep Mª Argilés-Bosch & Josep García-Blandón & Diego Ravenda & Maika M. Valencia-Silva & Antonio D. Somoza, 2017. "The influence of the trade-off between profitability and future increases in sales on cost stickiness," Estudios de Economia, University of Chile, Department of Economics, vol. 44(1 Year 20), pages 81-104, June.
• Odalis Morales Morales, 2017. "The internal control system in the tourist inns in the state of Mérida, Venezuela," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, vol. 42(44), pages 99-127, July-Dece.
• Robson Glasscock & Korenok Oleg, 2017. "Earnings Volatility and Stock Returns: Event Study Evidence," Working Papers 1703, VCU School of Business, Department of Economics.
• Marisa Agostini & Riccardo Cella & Giovanni Favero, 2017. "Accounting fraud in a pre-modern historical context: An accounting investigation on the use of market (fair) value in the second half of the eighteenth century in Venice," Working Papers 12, Department of Management, Università Ca' Foscari Venezia.
• Ramona Jurubita, 2017. "The digital economic chain – ICT in the loop of the OECD regulations," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(148), pages 655-655.
• Shujahat Haider Hashmi & Munawar Hussain & Raja Muhammad Ahsan Ilyas & Muhammad Asif Khan, 2017. "Sensitivity analysis for the determinants of investment appraisal," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(148), pages 686-686.
• Nadiya Khocha, 2017. "The Organization Of Management Accounting At Small Enterprises In Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 3(4).
• Iana Volkovska, 2017. "Inspection Of Management Accounting Status At The Enterprise," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 3(4).
• Ludmila Batchenko & Maryna Dielini, 2017. "International Aspects Of State Regulation Of Socio-Economic Responsibility Of Entrepreneurship: Experience For Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 3(5).
• Olesia Lemishovska, 2017. "Economic Categories Of "Amortization" And "Depreciation": The History Of Accounting Concept Formation And Development," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 3(5).
• Yuliia Klius & Vira Chizh, 2017. "Strategic Analysis Of The Effective Development Of Industrial Enterprises On The Basis Of The Use Of "Corporate Innovation Management Chart"," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 3(5).
• Darya Trachova, 2017. "Role Of State Protectionism In Depreciation Policy Formation," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 3(5).
• Fabrizio Dabbene & Marco Roberti Vittory, 2017. "Ifrs 9, the deep impact on credit risk and banking business," BANCARIA, Bancaria Editrice, vol. 4, pages 2-17, April.
• Luciano Bruccola, 2017. "Ifrs9 adoption, the impact on the Lease sector," BANCARIA, Bancaria Editrice, vol. 11, pages 64-71, November.
• Osama M. Al-Hares (Correspondnce author) & Kashif Saleem, 2017. "Islamic Banks Financial Performance and Implications of Basel III Standards in the GCC: An Empirical Analysis," Review of Economics & Finance, Better Advances Press, Canada, vol. 7, pages 80-97, February.
• Prasanna Krishna & Ramanathan Geeta & Arora Bharat, 2017. "Family Ownership, Earnings Informativeness, and Role of Audit Committees: An Empirical Investigation in India," Review of Economics & Finance, Better Advances Press, Canada, vol. 9, pages 57-70, August.
• Fanya Filipova & Daniela Georgieva & Bistra Nikolaeva Nikolova & Reni Petrova & Iliyan Hristov, 2017. "Problems and Prospects of Accounting Education," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 136-177.
• Francois Coetzee & Pieter Buys, 2017. "Independent Review Or Audit? The Sme Implications Worth Pondering," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Rosario Roca & Francesco Potente & Luca Giulio Ciavoliello & Alessandro Conciarelli & Giovanni Diprizio & Lanfranco Lodi & Roberto Mosca & Tommaso Perez & Jacopo Raponi & Emiliano Sabatini & Antonio S, 2017. "Risks and challenges of complex financial isntruments: an analysis of SSM banks," Questioni di Economia e Finanza (Occasional Papers) 417, Bank of Italy, Economic Research and International Relations Area.
• Muhammad Shahzad Ijaz & Ahmed Imran Hunjra & Rauf I Azam, 2017. "Forewarning Bankruptcy: An Indigenous Model for Pakistan," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 9(4), pages 259-286, December.
• Milutin Živanović, 2017. "Razlike U Računovodstvenom Tretmanu Interno Generisanog I Stečenog Gudvila – Uzroci, Posledice I Doslednost (Differences In The Accounting Treatment Of Internally Generated Goodwill And Acquired Goodw," Ekonomske ideje i praksa, Faculty of Economics, University of Belgrade, issue 25, pages 69-87, June.
• Procházka David, 2017. "Specifics of IFRS Adoption by Central and Eastern European Countries: Evidence from Research," Scientific Annals of Economics and Business, Sciendo, vol. 64(1), pages 59-81, March.
• del Baldo Mara & Baldarelli Maria-Gabriella, 2017. "Educating for Sustainability: Perspectives and Critical Notes on Accounting Scholars’ Role in Higher Education," Scientific Annals of Economics and Business, Sciendo, vol. 64(4), pages 411-422, December.
• Oyewo Babajide, 2017. "Predictors of the Effectiveness of Management Accounting Function in Nigerian Firms," Scientific Annals of Economics and Business, Sciendo, vol. 64(4), pages 487-512, December.
• Cho Joong-Seok & Park Hyung Ju, 2017. "The Effect of Matching on Firm Earnings Components," Scientific Annals of Economics and Business, Sciendo, vol. 64(4), pages 513-524, December.
• Hajnal Noémi, 2017. "The Harmonization of Accounting," Acta Universitatis Sapientiae, Economics and Business, Sciendo, vol. 5(1), pages 29-43, November.
• Stropnik Neca & Korošec Bojana & Tominc Polona, 2017. "The Relationship Between the Intellectual Capital Disclosure and Cost of Debt Capital – A Case of Slovenian Private Audited Organisations," Naše gospodarstvo/Our economy, Sciendo, vol. 63(4), pages 3-16, December.
• Bogdan Oana & Mateş Dorel & Domil Aura Emanuela & Puşcaş Marina Adriana & Puşcaş Ancuţa & Teşu Ramona, 2017. "Accounting practitioners perception over the impact of IFRS implementation on the performance of entities in the construction sector from the western region of Romania," Studia Universitatis „Vasile Goldis” Arad – Economics Series, Sciendo, vol. 27(4), pages 26-36, December.
• Voinea Cristina Maria, 2017. "Optimal Employment Formula – Accounting and Tax Approach," Valahian Journal of Economic Studies, Sciendo, vol. 8(2), pages 57-64, October.
• Leon Li, 2017. "Is there a Trade-Off between Accrual-Based and Real Earnings Management? Evidence from Equity Compensation and Market Pricing," Working Papers in Economics 17/24, University of Waikato.
• Kiesewetter, Dirk & Manthey, Johannes, 2017. "The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design," arqus Discussion Papers in Quantitative Tax Research 218, arqus - Arbeitskreis Quantitative Steuerlehre.
• Dreher, Sandra & Eichfelder, Sebastian & Noth, Felix, 2017. "Predicting earnings and cash flows: The information content of losses and tax loss carryforwards," arqus Discussion Papers in Quantitative Tax Research 224, arqus - Arbeitskreis Quantitative Steuerlehre.
• Vokshi Nexhmie, Berisha & Krasniqi, Xhelili Florentina, 2017. "Role of Accounting Information in Decision-Making Process, the Importance for its Users," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2017), Dubrovnik, Croatia, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Dubrovnik, Croatia, 7-9 September 2017, pages 324-331, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
• Henselmann, Klaus & Haller, Stefanie, 2017. "Potentielle Risikofaktoren für die Erhöhung der Betriebsprüfungswahrscheinlichkeit - Eine analytische und empirische Untersuchung auf Basis der E-Bilanz-Taxonomie 6.0 -," Working Papers in Accounting Valuation Auditing 2017-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
• Dreher, Sandra & Eichfelder, Sebastian & Noth, Felix, 2017. "Predicting earnings and cash flows: The information content of losses and tax loss carryforwards," IWH Discussion Papers 30/2017, Halle Institute for Economic Research (IWH).
• Eichfelder, Sebastian & Lau, Mona & Noth, Felix, 2017. "Financial transaction taxes: Announcement effects, short-run effects, and long-run effects," IWH Discussion Papers 4/2017, Halle Institute for Economic Research (IWH).
• Walz, Stefan & Tritschler, Jonas & Rupp, Reinhard, 2017. "Erweitertes Management Reporting mit SAP S/4HANA auf Basis des Universal Journals: Realtime-Ergebnisreporting mit umfassenden Auswertungsmöglichkeiten durch die Weiterentwicklung der Financials-Funkti," Beiträge der Hochschule Pforzheim 164, Pforzheim University.
• Frey, Lisa & Engelhard, Lisa, 2017. "Review on tax research in accounting: Is the information given by U.S. GAAP income taxes also provided by IFRS?," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe B-28-17, University of Passau, Faculty of Business and Economics.
• Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina, 2017. "The implications of book-tax differences: A meta-analysis," ZEW Discussion Papers 17-003, ZEW - Leibniz Centre for European Economic Research.
• Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2017. "Country-by-country reporting: Tension between transparency and tax planning," ZEW Discussion Papers 17-008, ZEW - Leibniz Centre for European Economic Research.

2016

• Gad Jacek, 2016. "Content of Disclosures Concerning Control over Financial Reporting: The Perspective of Polish Listed Companies," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 24(3), pages 23-46, September.
• Zamfir Mariana & Manea Marinela Daniela & Ionescu Luiza, 2016. "Return on Investment – Indicator for Measuring the Profitability of Invested Capital," Valahian Journal of Economic Studies, Sciendo, vol. 7(2), pages 79-86, December.
• Eichfelder, Sebastian & Lau, Mona, 2016. "Financial transaction taxes: Announcement effects, short-run effects, and long-run effects," arqus Discussion Papers in Quantitative Tax Research 211, arqus - Arbeitskreis Quantitative Steuerlehre.
• Eichfelder, Sebastian & Hechtner, Frank, 2016. "Tax compliance costs: Cost burden and cost reliability," arqus Discussion Papers in Quantitative Tax Research 212, arqus - Arbeitskreis Quantitative Steuerlehre.
• Henselmann, Klaus & Ditter, Dominik & Lupp, Philipp, 2016. "The Effects of the Financial Crisis on Cooperative Banks in Europe – A Critical Comparison –," Working Papers in Accounting Valuation Auditing 2016-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
• Ostermaier, Andreas, 2016. "Reciprocity and honesty in capital budgeting: Positive spill-over effects of reporting," Annual Conference 2016 (Augsburg): Demographic Change 145904, Verein für Socialpolitik / German Economic Association.
• Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina, 2016. "Book-tax conformity and reporting behavior: A quasi-experiment," ZEW Discussion Papers 16-008, ZEW - Leibniz Centre for European Economic Research.
• Byström, Hans, 2016. "Blockchains, Real-Time Accounting and the Future of Credit Risk Modeling," Working Papers 2016:4, Lund University, Department of Economics.
• KIM, Hyonok & YASUDA, Yukihiro, 2016. "A new approach to identify the economic effects of disclosure: Information content of business risk disclosures in Japanese firms," Working Paper Series G-1-13, Hitotsubashi University Center for Financial Research.
• KIM, Hyonok & YASUDA, Yukihiro, 2016. "Mandatory adoption of business risk disclosure: evidence from Japanese firms," Working Paper Series G-1-14, Hitotsubashi University Center for Financial Research.
• Nakano, Makoto & Aoki, Yasuharu, 2016. "What Explains Widening Profitability Dispersion Around The World?," Hitotsubashi Journal of commerce and management, Hitotsubashi University, vol. 50(1), pages 23-46, October.
• Juan Manuel Pérez-Salamero & Marta Regúlez Castillo & Carlos Vidal Meliá, 2016. "Análisis de la representatividad de la MCVL: el caso de las prestaciones del sistema público de pensiones," Hacienda Pública Española, IEF, vol. 217(2), pages 67-130, June.
• Liliana PASCHIA, 2016. "Implementing Target Costs Method in Romanian Higher Education Institutions," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 4(1), pages 21-28, March.
• Oleh Vysochan, 2016. "Cluster Accounting Concept: Characteristics and Features," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 15-21, March.
• Vitalina Drachuk, 2016. "Theoretical Aspects of the Formation of Accounting Policy for Payment Transactions with the Budget on Tax Payments," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 22-26, March.
• Serhiy Legenchuk & Alina Raboshuk, 2016. "Major Tendencies in Accounting: Ways of Development in the XXI Century," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 32-37, March.
• Oleksandr Panadiy, 2016. "State of Management Accounting in Agricultural Enterprises (Case Study: Kyiv Region Manufacturers)," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 45-55, March.
• Lyubomyr Pylypenko, 2016. "Conceptual and Methodological Orientation of the Harmonization of Accounting and Financial Reporting Systems," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 66-73, March.
• Nataliya Pravdyuk, 2016. "Accounting Support of Biofuel Production Management," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 74-82, March.
• Serhiy Bardash & Tetyana Osadcha, 2016. "Methodological Limitations of Transaction Costs Classification in the Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 8-14, March.
• Olha Royeva, 2016. "Method for Determining Minimum Prices and Sales Volumes, Taking into Account the Tax Burden," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 131-134, June.
• Volodymyr Kebko, 2016. "Fundamentals of Component Development of Modern Financial Statements," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 23-28, June.
• Svitlana Korol, 2016. "Theoretical Grounds of Social Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 29-34, June.
• Oleksandr Kushnirenko, 2016. "Accounting-Informational Reflection of Taxation of Agricultural Enterprises in the Context of Their Sustainable Development," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 35-44, June.
• Tetyana Storozhuk, 2016. "Impact of Creativity in Accounting on Indicators of Financial Statements," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 65-70, June.
• Leonid Suk, 2016. "Calculating and Using Self-Cost of Agricultural Products," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 71-75, June.
• Petro Suk, 2016. "Formation of Accounting Information on Costs," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 76-80, June.
• Mykola Demyanenko & Viktoriya Rozhelyuk, 2016. "System Approach to Formation of Accounting Information for Management," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 8-15, June.
• Lyubov Shevchenko, 2016. "Integrated Accounting in the Management of Company Taxation," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 90-94, June.
• Inna Herasymovych & Nataliya Morozova-Herasymovych, 2016. "Methodical Principles of Internal Control of Inventories in the Enterprise Operations Management System," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 114-121, September.
• Liudmyla Kruchak, 2016. "Juice Market in Ukraine: State Analysis and Assessment of the Impact of Accounts Receivable of Customers on Its Development," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 147-152, September.
• Iryna Predko, 2016. "Creation of Reserves of Future Costs and Payments to Be Occurred in Accounting as One Way to Reduce Risks of Enterprise Activities in Crisis," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 31-37, September.
• Tetyana Storozhuk, 2016. "Accounting Policies of Parent (Holding) Company and Its Subsidiaries," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 38-42, September.
• Olha Usatenko, 2016. "Organization of Accounting and Analysis of Commitments in the Asset Management Companies," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 43-49, September.
• Serhiy Bardash & Inna Kopchykova, 2016. "Classification of Product Losses of Supermarkets," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 8-15, September.
• Yana Ishchenko, 2016. "Accounting of Agricultural Land Use in Case of Emphyteusis," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 34-39, December.
• Serhiy Ostapchuk & Lesya Volyak, 2016. "Agricultural Land Use in Ukraine: Analysis of Development Trends and Accounting in Conditions of Potential Establishment of the Leasehold Market," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 46-59, December.
• Tetyana Plakhtiy, 2016. "Historical Analysis of Development of Concept of Qualitative Characteristics of Accounting Information," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 60-68, December.
• Nataliya Pravdyuk, 2016. "Agrarian Receipts as an Alternative Form of Crediting Agricultural Entities: Accounting Aspect," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 69-79, December.
• Serhiy Bardash, 2016. "Ontology of Accounting Theory Multi-Variance," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 8-15, December.
• Kateryna Siukhina, 2016. "Interrelation of the Reserve for Expected and Incurred Losses and Revaluation Reserve and Their Presentation in the Banks' Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 80-86, December.
• Carmen B. Ríos-Figueroa, 2016. "An Examination Of The Impact Of Culture On Ifrs Risk Disclosures For Firms That Cross- List In The U.S," Accounting & Taxation, The Institute for Business and Finance Research, vol. 8(1), pages 59-67.
• Venus C. Ibarra & Corazon A. Cosico, 2016. "Awareness Of Human Resource Accounting Practices And Costing: Evidence From The Philippines," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 10(4), pages 27-42.
• Burak Dolar, 2016. "Income Smoothing Practices Of Us Banks Around The 2008 Financial Crisis," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 10(1), pages 1-11.
• Davide Scaltrito, 2016. "Is Voluntary Disclosure Value Relevant? Evidence From Italian Listed Companies," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 10(2), pages 17-30.
• Thomas A. Buchman & Peter Harris & Michelle Liu, 2016. "Gaap Vs. Ifrs Treatment Of Leases And The Impact On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 7(1), pages 93-104.
• William E. Bealing, Jr & Edward Pitingolo, 2016. "A Chinese Kandi Recipe: One Part Sustainability And One Part Entrepreneurial Spirit," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 7(2), pages 11-20.
• LuminiÈ›a IONESCU, 2016. "The Role of the Professional Accountants in Business Administration," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 3(1), pages 184-188, October.
• Tejedo Romero, Francisca, 2016. "Información De Los Recursos Intangibles Ocultos: ¿Memorias De Sostenibilidad O Informe Anual? / Information Hidden Intangible Resources: Sustainability Or Annual Reports?," European Research on Management and Business Economics (ERMBE), Academia Europea de Dirección y Economía de la Empresa (AEDEM), vol. 22(2), pages 101-109.
• Tetsuya Adachi & Takashi Asano & Tatsushi Okuda, 2016. "Simultaneous Estimation of Cost of Equity and Expected Earnings of Individual Firms with the Residual Income Model," IMES Discussion Paper Series 16-E-09, Institute for Monetary and Economic Studies, Bank of Japan.
• Subrata Sarakar, 2016. "Compliance in letter and compliance in spirit? - Evidence from board and audit committee meetings in India," Indira Gandhi Institute of Development Research, Mumbai Working Papers 2016-015, Indira Gandhi Institute of Development Research, Mumbai, India.
• Rabih Nehme & Abdullah Al Mutawa & Mohammad Jizi, 2016. "Dysfunctional behavior of external auditors the collision of time budget and time deadline evidence from a developing country," Journal of Developing Areas, Tennessee State University, College of Business, vol. 50(1), pages 373-388, January-M.
• Andrews Owusu, 2016. "What Drives Corporate Governance Quality In Emerging African Economies? Evidence From Ghana," Journal of Developing Areas, Tennessee State University, College of Business, vol. 50(4), pages 97-111, October-D.
• Junjian Gu & HU Dan Semba, 2016. "Can overseas investment improve earnings quality?," Journal of Developing Areas, Tennessee State University, College of Business, vol. 50(5), pages 27-40, Special I.
• Omar Al Farooque, 2016. "Sustainable financial reporting practice in Australian companies - does quality matter?," Journal of Developing Areas, Tennessee State University, College of Business, vol. 50(6), pages 175-189, Special I.
• Cristhian Mellado & Surendranath R. Jory & Thanh N. Ngo, 2016. "Do Option Traders Target Firms With Poor Earnings Quality," 2016 Papers pme563, Job Market Papers.
• Michael Firth & Sonia Wong & Qingquan Xin & Ho Yin Yick, 2016. "Regulatory Sanctions on Independent Directors and Their Consequences to the Director Labor Market: Evidence from China," Journal of Business Ethics, Springer, vol. 134(4), pages 693-708, April.
• Kun Tracy Wang & Dejia Li, 2016. "Market Reactions to the First-Time Disclosure of Corporate Social Responsibility Reports: Evidence from China," Journal of Business Ethics, Springer, vol. 138(4), pages 661-682, November.
• Shujun Ding & Chunxin Jia & Zhenyu Wu, 2016. "Mutual Fund Activism and Market Regulation During the Pre-IFRS Period: The Case of Earnings Informativeness in China from an Ethical Perspective," Journal of Business Ethics, Springer, vol. 138(4), pages 765-785, November.
• Yuanto Kusnadi & Kwong Sin Leong & Themin Suwardy & Jiwei Wang, 2016. "Audit Committees and Financial Reporting Quality in Singapore," Journal of Business Ethics, Springer, vol. 139(1), pages 197-214, November.
• Kai Henning Blume, 2016. "Value-based management as a tailor-made management practice? A literature review," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 20(3), pages 553-590, September.
• Mircea Epure, 2016. "Benchmarking for routines and organizational knowledge: a managerial accounting approach with performance feedback," Journal of Productivity Analysis, Springer, vol. 46(1), pages 87-107, August.
  • Mircea Epure, 2012. "Benchmarking for routines and organizational knowledge: A managerial accounting approach with performance feedback," Economics Working Papers 1399, Department of Economics and Business, Universitat Pompeu Fabra, revised Feb 2016.
  • Mircea Epure, 2014. "Benchmarking for Routines and Organizational Knowledge: A Managerial Accounting Approach with Performance Feedback," Working Papers 729, Barcelona Graduate School of Economics.
• Radu-Daniel LOGHIN, 2016. "Financial Reporting In The Tourism Industry," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 11, pages 213-218, July.
• Lumbo Flavio MUCOMO, 2016. "Identification Of National And International Regulations On Accounting Depreciation Of Tangible Fixed Assets," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 11, pages 373-378, July.
• Flavius-Andrei GUINEA, 2016. "The Need For Managerial Accounting Systems," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 12, pages 465-470, December.
• Andreea Elena DREGHICIU, 2016. "Accounting Policies Effects On Depreciation And Evaluation Of Balance Sheet," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 12, pages 493-498, December.
• Mihaela STET, 2016. "Methods For Determination And Optimization Of Logistics Costs," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 12, pages 507-511, December.
• Marina Trpeska & Zorica Bozinovska Lazarevska & Atanasko Atanasovski, 2016. "Towards Integrated Reporting: Analysis Of Information Published On The Companies’ Websites That Could Be Part Of The Integrated Reporting," Journal Articles, Center For Economic Analyses, pages 73-89, December.
• Jorge Armando Rodríguez & Javier Ávila Mahecha, 2016. "La carga tributaria sobre los ingresos laborales y de capital en Colombia: el caso del impuesto sobre la renta y el IVA," Documentos de Trabajo - Escuela de Economía 015052, Universidad Nacional de Colombia -FCE - CID.
• Ernesto Lopez-Valeiras & Jacobo Gomez-Conde & David Naranjo-Gil, 2016. "Relación entre los sistemas de contabilidad y control de gestión y los sesgos en la evaluación y toma de decisiones," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 24(1), pages 13-24, June.
• Oriol Amat Salas & Lucia Clara Banchieri & Fernando Campa Planas, 2016. "La implantación del cuadro de mando integral en el sector agroalimentario: el caso del grupo alimentario guissona," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 24(1), pages 25-36, June.
• José Manuel Sánchez Vázquez & María Luisa Vélez Elorza & Pedro Araújo Pinzón, 2016. "Balanced scorecard para emprendedores: desde el modelo canvas al cuadro de mando integral," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 24(1), pages 37-47, June.
• Ana c. Urquidi Martin & Carmen Tamarit Aznar & Vicente Ripoll Feliu, 2016. "Factores contextuales implicados en la elección del sistema de información interno," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 24(1), pages 49-62, June.
• Luis Fernando Valenzuela Jiménez, 2016. "Los costos de la mala calidad como quinto elemento del costo: aproximación teórica en la gestión de la competitividad en medio de la convergencia contable," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 24(1), pages 63-84, June.
• Emma Castelló Taliani, 2016. "Impacto del revenue management en los sistemas de control de gestión," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 24(1), pages 85-101, June.
• José Isnardi Sastoque Rubio, 2016. "Método de estimación del valor de uso de activos utilizados en operaciones de subastas ganaderas con Montecarlo," Revista Lebret, Universidad Santo Tomás - Bucaramanga, vol. 8, pages 25-55, December.
• Franklin Navarro Stefanell & Liliana Milena Ramos Barrios, 2016. "El control interno en los procesos de producción de la industria litográfica en Barranquilla," Revista Equidad y Desarrollo, Universidad de la Salle, issue 25, pages 245-267, January.
• Paola Andrea Aguilar Mejía & Andrés David Ceballos Muriel & Lucas Andrade Restrepo & Yuliana Gómez Zapata, 2016. "La educación contable universitaria: herramientas formativas para satisfacer las necesidades de las organizaciones, el Estado, la comunidad y las familias," En-Contexto, Tecnológico de Antioquia, issue 03, pages 161-180, April.
• Juan David Arias, 2016. "Contabilidad y RSE Objeciones a una relación planeada sin daños a terceros," En-Contexto, Tecnológico de Antioquia, issue 03, pages 181-197, April.
• Franco Varetto, 2016. "L’ALBERO DEL RISCHIO: RELAZIONI STOCASTICHE (ELEMENTARI) TRA GLI INDICATORI DI BILANCIO [The tree of risk: (elementary) stochastic relations between financial ratios]," IRCrES Working Paper 201604, Research Institute on Sustainable Economic Growth - Moncalieri (TO) ITALY - former Institute for Economic Research on Firms and Growth - Moncalieri (TO) ITALY.
• Salvador Climent Serrano, 2016. "La solvencia de las entidades de crédito españolas. Un análisis con datos de panel," Cuadernos de Economía - Spanish Journal of Economics and Finance, Asociación Cuadernos de Economía, vol. 39(109), pages 34-48, Enero.
• or Aurelia STEFĂNESCUkplace-Name: & Eugeniu TURLEA & Ileana Cosmina PITULICE & Ionela- Cătălina TUDORACHE (ZAMFIR), 2016. "Research On The Romanian Public Sector Entities’ Accounting System," ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Faculty of Economic Cybernetics, Statistics and Informatics, vol. 50(3), pages 173-191.
• Йорданка Илийкова, 2016. "Възможности За Оптимизиране Счетоводното Отчитане На Хотелиерската Дейност В Контекста На Облагането Ѝ С Данък Добавена Стойност," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 11(11 Year 2), pages 325-339.
• Марий Стоянов, 2016. "Счетоводно-Информационно Осигуряване На Вземанията От Клиенти (По Примера На Товарните Автотранспортни Предприятия)," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 11(11 Year 2), pages 340-357.
• Петя Гутева, 2016. "Насоки За Счетоводен Анализ На Разходите За Бюджетна Дейност (По Примера На Училищата В Системата На Мон1)," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 11(11 Year 2), pages 358-375.
• Мариета Михайлова, 2016. "Собственият Капитал Във Финансовите Отчети," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 11(11 Year 2), pages 376-389.
• Иван Събев, 2016. "Модел За Счетоводна Политика За Признаване, Оценяване И Отчитане На Приходите От Дейността На Промишлените Предприятия," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 11(11 Year 2), pages 390-404.
• Стефан Белчев, 2016. "Възможности За Оценка И Подобряване На Ефективността На Вътрешния Одит В Публичния Сектор," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 12(12 Year 2), pages 141-166.
• Вера Петрова, 2016. "Концептуални Основи На Дохода В Съвременното Счетоводство," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 12(12 Year 2), pages 167-193.
• Ради Димитров, 2016. "Методически Аспекти На Счетоводния Анализ На Средствата От Европейския Съюз В Бюджетните Организации," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 12(12 Year 2), pages 194-221.
• CIUHUREANU Alina-Teodora, 2016. "Study On The Perception Of Annual Financial Statements As An Information Source In The Company'S Management," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 68(2), pages 144-160, September.
• LAVAL Valerian, 2016. "Improving The Value Added Of Budgeting Activities," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 68(2), pages 7-21, September.
• MARZA Bogdan & MÄ‚RCUȚĂ Liviu & MÄ‚RCUȚĂ Alina, 2016. "The Importance Of The Information Supplied By The Farm Accountancy Data Network In Preparing The Agricultural Policies - Case Study For Romania," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 68(5), pages 64-72, December.
• MOCANU Mihai, 2016. "The Perspective Of Using Benchmarking For Improving The Global Performance Of The Romanian Agricultural And Zootechnical Enterprise," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 68(6), pages 78-90, December.
• Bholat, David & Lastra, Rosa & Markose, Sheri & Miglionico, Andrea & Sen, Kallol, 2016. "Non-performing loans: regulatory and accounting treatments of assets," Bank of England working papers 594, Bank of England.
• Bholat, David & Darbyshire, Robin, 2016. "Accounting in central banks," Bank of England working papers 604, Bank of England.
• Hasan, Iftekhar & Kim, Incheol & Teng, Haimeng & Wu, Qiang, 2016. "The effect of foreign institutional ownership on corporate tax avoidance: international evidence," Research Discussion Papers 26/2016, Bank of Finland.
• Miroslava Vlčková, 2016. "Determination QAD in Audited and Unaudited Companies," Acta Universitatis Bohemiae Meridionales, University of South Bohemia in Ceske Budejovice, vol. 19(2), pages 41-49.
• Camelia-Catalina, MIHALCIUC, 2016. "The Accounting Treatment Applicable To Discounts Made In Trade Activity," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 1(1), pages 35-46.
• Aura Emanuela, DOMIL, 2016. "Difficulties In Limiting The Expansion Of The Romanian Public Sector," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 1(2), pages 21-25.
• Dorina, LUTA & Laura PANOIU, 2016. "National Accounting Regulations, Requirement Of Changes In European Directives," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 1(2), pages 26-31.
• Florentina MOISESCU, 2016. "The Art Of "Creative Accounting" In The Current Economic Context," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 1(2), pages 38-42.
• Marian, ZAROSCHI, 2016. "Accounting - Social Science," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 1(3), pages 36-42.
• Daniel-Petru, VARTEIU, 2016. "Auditor`S Requirements And European Funds," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 1(4), pages 75-78.
• Cristina, VOICU-OLTEANU, 2016. "Emphasizing The Performance Management Of The Project Cycle," Management Strategies Journal, Constantin Brancoveanu University, vol. 31(1), pages 289-294.
• Dorina, LUTA & Laura-Filofteia, PANOIU, 2016. "Normalizing Leasing Operations. National Issues," Management Strategies Journal, Constantin Brancoveanu University, vol. 31(1), pages 55-59.
• Florin-Constantin, DIMA, 2016. "The Break-Even Point, Key Indicator For The Enterprise Management," Management Strategies Journal, Constantin Brancoveanu University, vol. 31(1), pages 72-76.
• Dorina, LUTA & Sorin, GRIGORESCU, 2016. "Continental And International Normalization Of Asset Impairment," Management Strategies Journal, Constantin Brancoveanu University, vol. 31(1), pages 83-89.
• Diana-Andreea, TRAISTARU, 2016. "The Necessity For A Fundamental Relationship Between Accounting Education And Profession On The Basis Of Accounting Standards Application," Management Strategies Journal, Constantin Brancoveanu University, vol. 31(1), pages 97-102.
• Rezarta Shkurti (Perri) & Dionisa Allko, 2016. "Business Reporting Language - A Survey With The Albanian Companies And Institutions," Management Strategies Journal, Constantin Brancoveanu University, vol. 32(2), pages 50-61.
• Marian, Socoliuc & Marian, Socoliuc & Veronica, Grosu & Marian, Socoliuc, 2016. "Approaches And Clarifications On The Ifrs 13 Application - Fair Value Measurement," Management Strategies Journal, Constantin Brancoveanu University, vol. 34(4), pages 107-114.
• Elena Mihaela Ilie (Serb) & Carmen Tincu (Bena), 2016. "Study Regarding The Assessment Of Performance Of A Public Institution In The Forestry In The Region South Muntenia," Management Strategies Journal, Constantin Brancoveanu University, vol. 34(4), pages 168-175.
• Gradinaru Nicolae, 2016. "The Preliminary Procedure In The Administrative Contentious," Management Strategies Journal, Constantin Brancoveanu University, vol. 34(4), pages 220-224.
• Cristina Gabriela, LELIUC (Cosmulese) & Dorel, MATES & Laurentiu, ANISIE, 2016. "Particulars On Approaches And Methods Used To Value Intangibles Assets," Management Strategies Journal, Constantin Brancoveanu University, vol. 34(4), pages 28-39.
• Cristina Aurora, Bunea-Bontas, 2016. "Ifrs 8 Operating Segments: General Considerations Regarding The Management Approach," Management Strategies Journal, Constantin Brancoveanu University, vol. 34(4), pages 40-45.
• Luiza, Ionescu, 2016. "Current Approach Of The Enterprise Cost Management," Management Strategies Journal, Constantin Brancoveanu University, vol. 34(4), pages 59-67.
• Veronica, Grosu & Marian, Socoliuc, 2016. "Effects And Implications Of The Implementation Of Ifrs 15 - Revenue From Contracts With Customers," Management Strategies Journal, Constantin Brancoveanu University, vol. 34(4), pages 95-106.
• Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2016. "Would a CCCTB mitigate profit shifting?," CIRANO Working Papers 2016s-29, CIRANO.
• Ana Maria UNGUREANU, 2016. "Implementing Cost Calculation Using Abc Method," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 36, pages 127-134, July.
• Radu-Daniel LOGHIN, 2016. "An Etymological Approach To The Moldavian Chart Of Accounts," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 125-131, December.
• Andrei-Razvan CRISAN, 2016. "An Assessment Of The Transparency Level In Romanian Public Universities," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 83-91, December.
• Gargalis PANAGIOTIS, 2016. "Determinants Of Financial Structure Of Greek Companies," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 7-17, June.
• Rezarta Shkurti & Brunilda Duraj, 2016. "The Accounting Standards And Financial Reporting In Albania," CBU International Conference Proceedings, ISE Research Institute, vol. 4(0), pages 092-097, September.
• Nyilas, Kitti & Kovács, Kitti, 2016. "A Turisztikai Desztináció Menedzsment Szervezet És Informatikai Rendszerének Működése Magyarországon (Az It Rendszer Fejlesztésének Támogatása A Kutatások Tekintetében)," Acta Carolus Robertus, Karoly Robert University College, vol. 6(1), pages 1-12.
• Qunfeng LIAO & Seyed MEHDIAN, 2016. "Measuring Financial Distress And Predicting Corporate Bankruptcy: An Index Approach," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 17, pages 33-51, June.
• IOAN-BOGDAN ROBU & Costel ISTRATE & Mihai CARP & CRISTIAN POPESCU & MIHAELA-ALINA ROBU, 2016. "The Value Relevance Of Financial Information Under The Influence Of Country Risks. The Case Of The Indian Listed Companies," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 18, pages 77-93, December.
• Marioara Avram & Valeriu Brabete & Maria Negril? & ?erban Claudiu, 2016. "Conceptual Nuances Of Amortization Process Terminology," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 101-112.
• Constan?a Iacob & Marin Mirea, 2016. "Paradigm Of Accounting Change," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 113-124.
• Ionu? Sp?t?relu & Daniela Petec (C?linescu), 2016. "Fraud Between Definition And Ways To Defraud Illustrated By Examples," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 125-132.
• Ioana Anghel & Mariana Man, 2016. "Stock Performance Analysis Of Listed Entities At The Bucharest Stock Exchange. Case Study On The Energy And Related Utilities Sector Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 147-159.
• Marian Sabin Constantin, 2016. "Title Compliance Function Audit In Commercial Banks," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 19-28.
• Elena-Iuliana Ion & Maria Criveanu, 2016. "Financial And Non-Financial Indicators For Organizational Performance Measurement," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 252-263.
• Adriana Cr?i?ar & Mirela Sichigea, 2016. "The Restatements Impact Of The Real Estate On The Inheritance Structure," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 29-40.
• Lauren?iu Radu, 2016. "The potential of tourism in the Region of Southwest Oltenia," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 327-335.
• Magdalena Mihai & Adriana Cr?i?ar, 2016. "The Quality And Utility Of Annual Financial Reports Between Expectations And Reality," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 41-48.
• Tatiana D?nescu & Alexandra Boto?, 2016. "Research On The International Accounting Harmonization Process," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 49-58.
• FIRESCU Victoria & BONDOC Maria Daniela, 2016. "The Relevance Of Comprehensive Income Compared To Net Income For The Measurement And Presentation Of Company Performance," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 71-82.
• Ion Ionescu, 2016. "Standard Calculation Per Product In The Chemical Fertilizer Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 91-100.
• Attila Tamas-Szora, 2016. "Views on the Credibility of the Nonfinancial Information – New approaches," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 51-63, November.
• Habibollah Nakhaei & Nik Intan Norhan Hamid & Melati Ahmad Anuar & Karim Nakhaei, 2016. "Is refined economic value added more associated with stock return than accounting measures? The Malaysian evidence," Society and Economy, Akadémiai Kiadó, Hungary, vol. 38(1), pages 69-85, March.
• Raul Manuel da Silva Laureano & Maria João Cardoso Vieira Machado & Luís Miguel da Silva Laureano, 2016. "Maturity in Management Accounting Exploratory Study in Portuguese SME," Society and Economy, Akadémiai Kiadó, Hungary, vol. 38(2), pages 139-156, June.
• Tudor OpriÅŸor & Cristina-Silvia Nistor, 2016. "Public Entities Through The Looking Glass: A Disclosure Assessment Study On Romanian Municipalities," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(18), pages 1-5.
• LuminiÈ›a Rus & Mărioara BeleneÛi & Dana Simona Gherai, 2016. "Accounting, Analysis And Auditing Of Information Regarding Tangible Assets In The Romanian Economic Entities," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(18), pages 1-6.
• Vasiliki A. Basdekidou, 2016. "Nonfarm Employment Report Trading With Binary Options & Temporal Functionalities," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(18), pages 1-9.
• Victoria Stanciu & Andrei Tinca, 2016. "Students’ Awareness on Information Security between Own Perception and Reality – An Empirical Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(1), pages 112-130, March.
• Vasiliki Makri, 2016. "Towards an Investigation of Credit Risk Determinants in Eurozone Countries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(1), pages 27-57, March.
• Oguzhan Bahadir & Volkan Demir & Asli Gul Oncel, 2016. "IFRS Implementation in Turkey: Benefits and Challenges," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(1), pages 5-26, March.
• Halina Waniak-Michalak & Malgorzata Macuda & Joanna Krasodomska, 2016. "Corporate Social Responsibility and Accounting in Poland: A Literature Review," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(2), pages 255-303, June.
• Ummuhan Aslan & Secil Sigali, 2016. "Corporate Social Responsibility Research in Accounting: Evidence from Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(2), pages 401-419, June.
• Muhammad Atif & Karim Charaf, 2016. "CSR Disclosure Practice in France: A Habermasian Perspective," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(3), pages 447-473, September.
• Costel Istrate, 2016. "Impact of the IFRS on the Disclosure of Income Tax Figures by Romanian Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(3), pages 474-497, September.
• Marilena Mironiuc & Maria Carmen Huian, 2016. "Study of the Congruence between Accounting Numbers and Stock Market Variables through Comprehensive Income: Empirical Evidence for Romania Companies Quoted On the Regulated Market," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(3), pages 498-521, September.
• Delroy Chevers & Devon Lawrence & Arlene Laidlaw & Dane Nicholson, 2016. "The Effectiveness of Internal Audit in Jamaican Commercial Banks," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(3), pages 522-541, September.
• Cristina Alexandrina Stefanescu & Tudor Oprisor & Mara Andreea Sintejudeanu, 2016. "An Original Assessment Tool for Transparency in the Public Sector Based On the Integrated Reporting Approach," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(3), pages 542-564, September.
• Oyerogba Ezekiel Oluwagbemiga & Ogungbade Oluyinka Isaiah & Idode Patrick Esiemogie, 2016. "The Relationship between the Risk Management Practices and Financial Performance of the Nigerian Listed Banks," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(3), pages 565-587, September.
• Pandula Gamage, 2016. "Big Data: Are Accounting Educators Ready?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(3), pages 588-604, September.
• Karol Marek Klimczak & Marta Dynel & Anna Pikos, 2016. "Goodwill Impairment Test Disclosures under Uncertainty," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(4), pages 639-660, December.
• Ioannis Samaras & Stergios Athianos, 2016. "Group Accounting: The Effect of IFRS Adoption. The Case of Greece," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(4), pages 661-682, December.
• Anna Bialek-Jaworska, 2016. "A Scientist in the Board Effect on Recognition of R&D Outcomes in Private Firms' Reports," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(4), pages 683-709, December.
• Fatih Coskun Ertas & Atila Karkacier, 2016. "Effects of Turkish Accounting Standards Application on Independent Audit Procedures," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(4), pages 710-731, December.
• Victoria Bogdan & Tomina Saveanu & Olimpia Iuliana Ban & Dorina Nicoleta Popa, 2016. "Profiles. The Way MA Students Perceive Professional Accountants and Managers," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(4), pages 732-756, December.
• Ioannis Diavastis & Evgenia Anagnostopoulou & Georgios Drogalas & Theofanis Karagiorgos, 2016. "The Interaction Effect of Accounting Information Systems User Satisfaction and Activity-Based Costing Use on Hotel Financial Performance: Evidence from Greece," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(4), pages 757-784, December.
• Liliana Feleaga & Ioana Neacsu, 2016. "Disclosure of Related Party Transactions and Information Regarding Transfer Pricing By the Companies Listed On Bucharest Stock Exchange," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(4), pages 785-809, December.
• Małgorzata Czerny, 2016. "Wpływ zasad religijnych na ukształtowanie systemu rachunkowości / The Influence of Religious Principles on the Formation of the Accounting System," Annales. Ethics in Economic Life, University of Lodz, Faculty of Economics and Sociology, vol. 19(2), pages 111-128, May.
• Beata Rogowska, 2016. "Etyczny aspekt teorii normatywnych rachunkowosci / Ethical Aspect of the Normative Theories of Accounting," Annales. Ethics in Economic Life, University of Lodz, Faculty of Economics and Sociology, vol. 19(3), pages 99-112, September.
• S.P. Kothari & Eric So & Rodrigo Verdi, 2016. "Analysts’ Forecasts and Asset Pricing: A Survey," Annual Review of Financial Economics, Annual Reviews, vol. 8(1), pages 197-219, October.
• Paula – Angela VIDRASCU, 2016. "Intellectual Capital, An Intangible Item Not Reflected In The Financial Statements Of The Organizational Structure," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 42(1), pages 169-177, June.
• Emad Eldin Mahmoud ALI EID, 2016. "The Role Of Accounting Information Systems In Making Investment Decisions," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 42(1), pages 233-242, June.
• Ion CROITORU, 2016. "ORGANIZAlIONAL CULTURE - FACTOR OF EFFECTIVENESS OF RISK MANAGEMENT PROCESS," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 42(1), pages 95-104, June.
• Issam MF SALTAJI, 2016. "The Morality In Accountancy," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 43(1), pages 74-81, September.
• Muhammad Aleem & Alamdar Hussain Khan & Wasim Hamad, 2016. "A comparative study of the different costing techniques and their application in the pharmaceutical companies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 12(143), pages 1253-1253.
• Cristina PRECOB & Marilena MIRONIUC, 2016. "The Influence of Reporting Intangible Capital on the Performance of Romanian Companies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(133), pages 103-103, January.
• Ioan-Bogdan ROBU & Maria GROSU & Costel ISTRATE, 2016. "The Effect of the Auditors’ Rotation on the Accounting Quality in the Case of Romanian Listed Companies under the Transition to IFRS," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(133), pages 1-65, January.
• Mihai CARP, 2016. "Empirical Study regarding the Influence of the Quality of Financial Information on the Value of Listed Companies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(133), pages 1-78, January.
• Mihaela DUMITRASCU & Radu Daniel LOGHIN, 2016. "A Study on the Relevance of the Goodwill Impairment in Context of Audit Partner`s Rotation," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(133), pages 1-88, January.
• Adrian Doru BÎGIOI & Cristina Elena DUMITRU, 2016. "The rights of shareholders – basic principle of corporate governance by means of case-specific jurisprudence," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(136), pages 401-401, Aprilie.
• Cristina Lidia MANEA, 2016. "Financial products as alternatives to traditional deposits," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(137), pages 526-526, April.
• Mirela Elena Nichita & Marcel VULPOI, 2016. "Relationship between risk and transparency in the financial statements of professional services entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(137), pages 540-540, April.
• Cheok MUI YEE & Edward WONG SEK KHIN & Kamisah ISMAIL, 2016. "An analysis of budgetary goals impacting organizational performance," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(137), pages 551-551, April.
• Nadia ALBU & Ioana PALARIE, 2016. "Convergence of Romanian accounting regulations with IFRS. A longitudinal analysis," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 634-634, June.
• Mihaela MOCANU & Aureliana-Geta ROMAN, 2016. "Financial and non-financial reporting in Romanian entities operating in agriculture, forestry, and fishery," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 659-659, June.
• Sînziana-Maria RÎNDA?U, 2016. "Information security – a new challenge for the young and future financial auditors," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 670-670, June.
• Tudor Oprisor & Adriana TIRON-TUDOR & Cristina Silvia NISTOR, 2016. "The integrated reporting system: a new accountability enhancement tool for public sector entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 747-747.
• Viorel TURCANU & Irina GOLOCIALOVA, 2016. "Accounting truth and its assurance in entities from the Republic of Moldova," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 769-769.
• Marioara AVRAM & Veronel AVRAM, 2016. "Considerations regarding the regulation, accounting and audit of bank deposits," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 781-781.
• Adriana Mihaela IONESCU & Cristina Elena BÎGIOI, 2016. "Performance management through budgets. Drafting and launching the company’s sales budget," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 789-789.
• Galina Badicu & Svetlana Mihaila, 2016. "Study regarding the relevance of the accounting subjects in the economic vocational training of non-accountant specialists," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(140), pages 897-897, August.
• Flavius-Andrei GUINEA, 2016. "Study regarding the creative accounting techniques in management accounting," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(142), pages 1136-1136, October.
• Alain BURLAUD & Maria NICULESCU, 2016. "Accounting standards that appeal to the professional," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(144), pages 1325-1325.
• Ioana SOFIAN, 2016. "The adoption of integrated reporting principles by the Romanian companies listed at the Bucharest Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(144), pages 1335-1335.
• Alina-Teodora CIUHUREANU, 2016. "Internal control and auditing – a necessity for responsible reporting and managerial usefulness of accounting information," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(144), pages 1349-1349.
• Flavius-Andrei GUINEA, 2016. "Study regarding the impact of cultural factors on management accounting systems," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(144), pages 1359-1359.
• Yuanyuan SUI & Adelina DUMITRESCU – PECULEA, 2016. "Financial risk identification and control of cross border merger and acquisition enterprises," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(144), pages 1368-1368.
• Benjamin Benoit & Stéphanie Chatelain-Ponroy, 2016. "Du modèle « enabling » au contrôle capacitant:état de l’art et perspectives - From the Enabling MODEL to the Enabling Control, A literature review and prospects," Revue Finance Contrôle Stratégie, revues.org, vol. 19(4), pages 81-116., June.
• Lucile Veran, 2016. "La relation entre les coûts et la qualité des soins : une alliance profitable pour les établissements de santé ? The relationship between costs and quality of care : a profitable alliance for hospital," Working Papers CREGO 1160401, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
• Larmande, Larmande, 2016. "Shareholders’ Demand for Conservatism? Accounting Conservatism, Earnings Management, and the Stewardship Value of Information," HEC Research Papers Series 1104, HEC Paris.
• Wu, Han & Hope, Ole-Kristian & Zhao, Wuyang, 2016. "Blockholder Exit Threats in the Presence of Private Benefits of Control," HEC Research Papers Series 1180, HEC Paris.
• Colangelo, Antonio, 2016. "The statistical classification of cash pooling activities," Statistics Paper Series 16, European Central Bank.
• Lee, Charles M.C. & So, Eric C., 2017. "Uncovering expected returns: Information in analyst coverage proxies," Journal of Financial Economics, Elsevier, vol. 124(2), pages 331-348.
  • Lee, Charles M. C. & So, Eric C., 2016. "Uncovering Expected Returns: Information in Analyst Coverage Proxies," Research Papers 3367, Stanford University, Graduate School of Business.
• Shokrollah Khajavi & Akbar Zare, 2016. "The Effect of Audit Quality on Stock Crash Risk in Tehran Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, vol. 6(1), pages 20-25.
• Kai-Ling Chen & Shen-Ho Chang & Teng-Shih Wang, 2016. "Do Personnel Stability, Family Business and Auditor Influence Financial Restatement?," International Journal of Economics and Financial Issues, Econjournals, vol. 6(1), pages 245-251.
• Ji-Hye Park & Joong-Seok Cho, 2016. "The Effect of Earnings Recognition on Firm-Specific Information Variation," International Journal of Economics and Financial Issues, Econjournals, vol. 6(2), pages 386-391.
• Woo Sung Kim, 2016. "Determinants of Corporate Trade Credit: An Empirical Study on Korean Firms," International Journal of Economics and Financial Issues, Econjournals, vol. 6(2), pages 414-419.
• Panagiotis Dimitropoulos, 2016. "Audit Selection in the European Football Industry under Union of European Football Associations Financial Fair Play," International Journal of Economics and Financial Issues, Econjournals, vol. 6(3), pages 901-906.
• Mohammad-Hossein Setayesh & Gholamreza Rezaei & Mostafa Kazemnezhad, 2016. "Corporate Governance, Investment in Research and Development and Company Performance: A Data Envelopment Analysis Approach Based on Data from a Developing Country," International Journal of Economics and Financial Issues, Econjournals, vol. 6(3), pages 1114-1122.
• Anak Agung Gde Satia Utama & Reza Renaldi Mirhard, 2016. "The Influence of Sustainability Report Disclosure as Moderating Variable towards the Impact of Intellectual Capital on Company’s Performance," International Journal of Economics and Financial Issues, Econjournals, vol. 6(3), pages 1262-1269.
• Yuriy Ivanovich Sigidov & Marina Aleksandrovna Korovina & Aleksander Ivanovich Trubilin & Viktor Vilenovich Govdya & Nadezhda Konstantinovna Vasilieva, 2016. "Creation of Provision for Doubtful Debts," International Journal of Economics and Financial Issues, Econjournals, vol. 6(4), pages 1542-1549.
• Marina V. Shtiller & Vera L. Nazarova & Irina V. Selezneva & Oksana Yu. Kogut & Lilia M. Bekenova & Aygul S. Jondelbayeva & Valeri A. Korvyakov, 2016. "Tax Risks in the Company’s Accounting System: Essence, Identification and Control," International Journal of Economics and Financial Issues, Econjournals, vol. 6(4), pages 1791-1797.
• Zaroug Osman Bilal & Omar Mohammad Durrah & Tariq Mohamed Atiya, 2016. "Comparative Study on Performance of Islamic Banks and Conventional Banks: Evidence from Oman," International Journal of Economics and Financial Issues, Econjournals, vol. 6(4), pages 1835-1841.
• Maria Evgenievna Skachkova & Olga Jurjevna Lepikhina, 2016. "Methods of Standard Rates of Financial Expenses Calculation on Landscaped Areas Maintenance (on the example of St. Petersburg, Russia)," International Journal of Economics and Financial Issues, Econjournals, vol. 6(4), pages 1851-1857.
• Antonio Angelo Romano & Giuseppe Scandurra & Alfonso Carfora, 2016. "Estimating the Impact of Feed-in Tariff Adoption: Similarities and Divergences among Countries through a Propensity-score Matching Method," International Journal of Energy Economics and Policy, Econjournals, vol. 6(2), pages 144-151.
• Gianpaolo Iazzolino & Rossella Gabriele, 2016. "Energy Efficiency and Sustainable Development: An Analysis of Financial Reliability in Energy Service Companies Industry," International Journal of Energy Economics and Policy, Econjournals, vol. 6(2), pages 222-233.
• Hamzah Al-Mawali & Tri-Dung Lam, 2016. "Customer Accounting and Environmental Uncertainty: Sequential Explanatory Study," International Review of Management and Marketing, Econjournals, vol. 6(3), pages 532-543.
• Amara Tijani, 2016. "An Empirical Investigation on the Effectiveness of Environmental Policies," International Review of Management and Marketing, Econjournals, vol. 6(3), pages 422-431.
• Ahmet ÖZCAN, 2016. "UMS 12 Gelir Vergileri Standardý Çerçevesinde Ertelenmiþ Verginin Muhasebeleþtirilmesi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 4(4), pages 144-150.
• Ahmet ÖZCAN, 2016. "UMS 12 Gelir Vergileri Standardý Çerçevesinde Ertelenmiþ Verginin Muhasebeleþtirilmesi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 4(4), pages 144-150.
• Alina Georgiana Motoi & Aurelia Dumitru & Liviu Curelaru, 2016. "Basic Accounting in European Projects," Annals of the University of Craiova for Journalism, Communication and Management, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 2(1), pages 119-130, October.
• Mariana Man & Maria Ciurea, 2016. "Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 3(1), pages 41-62, May.
• Alina-Georgiana Motoi & Aurelia Dumitru, 2016. "The General Framework Of Accounting Within The Projects Financed From Structural Funds," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 3(2), pages 55-70, December.
• He, Guanming, 2016. "Fiscal Support and Earnings Management," The International Journal of Accounting, Elsevier, vol. 51(1), pages 57-84.
• Ntim, Collins G., 2016. "Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa," The International Journal of Accounting, Elsevier, vol. 51(2), pages 155-216.
• Perkins, Jon D., 2016. "Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements”," The International Journal of Accounting, Elsevier, vol. 51(2), pages 266-270.
• Olibe, Kingsley O., 2016. "Response to Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements”," The International Journal of Accounting, Elsevier, vol. 51(2), pages 271-274.
• Sami, Heibatollah, 2016. "Discussion of “Determinants of the Quality of Corporate Carbon Management Systems: An International Study”," The International Journal of Accounting, Elsevier, vol. 51(2), pages 306-309.
• Kim, Oksana, 2016. "The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation," The International Journal of Accounting, Elsevier, vol. 51(3), pages 345-362.
• Houqe, Muhammad Nurul & Monem, Reza M., 2016. "IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study," The International Journal of Accounting, Elsevier, vol. 51(3), pages 363-378.
• Kitching, Karen & Mashruwala, Raj & Pevzner, Mikhail, 2016. "Culture and Cost Stickiness: A Cross-country Study," The International Journal of Accounting, Elsevier, vol. 51(3), pages 402-417.
• Kitagawa, Norio & Okuda, Shin’ya, 2016. "Management Forecasts, Idiosyncratic Risk, and the Information Environment," The International Journal of Accounting, Elsevier, vol. 51(4), pages 487-503.
• Al-Hadi, Ahmed & Taylor, Grantley & Al-Yahyaee, Khamis Hamed, 2016. "Ruling Family Political Connections and Risk Reporting: Evidence from the GCC," The International Journal of Accounting, Elsevier, vol. 51(4), pages 504-524.
• Felix, Robert, 2016. "Examining the spread of high quality reporting through the corporate network," Advances in accounting, Elsevier, vol. 32(C), pages 31-41.
• Chen, Yu & Eshleman, John Daniel & Soileau, Jared S., 2016. "Board Gender Diversity and Internal Control Weaknesses," Advances in accounting, Elsevier, vol. 33(C), pages 11-19.
• Eiler, Lisa & Kutcher, Lisa, 2016. "SEC comment letters related to permanently reinvested earnings," Advances in accounting, Elsevier, vol. 34(C), pages 110-116.
• Christ, Margaret H. & Emett, Scott A. & Tayler, William B. & Wood, David A., 2016. "Compensation or feedback: Motivating performance in multidimensional tasks," Accounting, Organizations and Society, Elsevier, vol. 50(C), pages 27-40.
• Kouaib, Amel & Jarboui, Anis, 2016. "Real earnings management in innovative firms: Does CEO profile make a difference?," Journal of Behavioral and Experimental Finance, Elsevier, vol. 12(C), pages 40-54.
• Laitinen, Erkki K. & Suvas, Arto, 2016. "Financial distress prediction in an international context: Moderating effects of Hofstede’s original cultural dimensions," Journal of Behavioral and Experimental Finance, Elsevier, vol. 9(C), pages 98-118.
• Kallunki, Juha-Pekka & Mikkonen, Jenni & Nilsson, Henrik & Setterberg, Hanna, 2016. "Tax noncompliance and insider trading," Journal of Corporate Finance, Elsevier, vol. 36(C), pages 157-173.
• Kubick, Thomas R. & Lockhart, G. Brandon, 2016. "Do external labor market incentives motivate CEOs to adopt more aggressive corporate tax reporting preferences?," Journal of Corporate Finance, Elsevier, vol. 36(C), pages 255-277.
• de Mel, Suresh & Herath, Dammika & McKenzie, David & Pathak, Yuvraj, 2016. "Radio frequency (un)identification: Results from a proof-of-concept trial of the use of RFID technology to measure microenterprise turnover in Sri Lanka," Development Engineering, Elsevier, vol. 1(C), pages 4-11.
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• Ma, Liangbo & Ma, Shiguang & Tian, Gary, 2016. "Family control, accounting misstatements, and market reactions to restatements: Evidence from China," Emerging Markets Review, Elsevier, vol. 28(C), pages 1-27.
• Campa, Domenico & Hajbaba, Amir, 2016. "Do targets grab the cash in takeovers: The role of earnings management," International Review of Financial Analysis, Elsevier, vol. 44(C), pages 56-64.
• Iatridis, George Emmanuel, 2016. "Financial reporting language in financial statements: Does pessimism restrict the potential for managerial opportunism?," International Review of Financial Analysis, Elsevier, vol. 45(C), pages 1-17.
• Huang, Haijie & Lee, Edward & Lyu, Changjiang & Zhu, Zhenmei, 2016. "The effect of accounting academics in the boardroom on the value relevance of financial reporting information," International Review of Financial Analysis, Elsevier, vol. 45(C), pages 18-30.
• Simlai, Prodosh E., 2016. "Time-varying risk, mispricing attributes, and the accrual premium," International Review of Financial Analysis, Elsevier, vol. 48(C), pages 150-161.
• Baschieri, Giulia & Carosi, Andrea & Mengoli, Stefano, 2016. "Does the earnings quality matter? Evidence from a quasi-experimental setting," Finance Research Letters, Elsevier, vol. 19(C), pages 146-157.
• Choi, Jung Ho & Kalay, Alon & Sadka, Gil, 2016. "Earnings news, expected earnings, and aggregate stock returns," Journal of Financial Markets, Elsevier, vol. 29(C), pages 110-143.
• Kanagaretnam, Kiridaran & Zhang, Gaiyan & Zhang, Sanjian Bill, 2016. "CDS pricing and accounting disclosures: Evidence from U.S. bank holding corporations around the recent financial crisis," Journal of Financial Stability, Elsevier, vol. 22(C), pages 33-44.
• Peng, Emma Y. & Yan, An & Yan, Meng, 2016. "Accounting accruals, heterogeneous investor beliefs, and stock returns," Journal of Financial Stability, Elsevier, vol. 24(C), pages 88-103.
• Yaari, Uzi & Nikiforov, Andrei & Kahya, Emel & Shachmurove, Yochanan, 2016. "Finance methodology of Free Cash Flow," Global Finance Journal, Elsevier, vol. 29(C), pages 1-11.
• Maurer, Raimond & Mitchell, Olivia S. & Rogalla, Ralph & Siegelin, Ivonne, 2016. "Accounting and actuarial smoothing of retirement payouts in participating life annuities," Insurance: Mathematics and Economics, Elsevier, vol. 71(C), pages 268-283.
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• Chen, Zhihong & Li, Oliver Zhen & Zou, Hong, 2016. "Directors׳ and officers׳ liability insurance and the cost of equity," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 100-120.
• Dou, Yiwei & Khan, Mozaffar & Zou, Youli, 2016. "Labor unemployment insurance and earnings management," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 166-184.
• Hui, Kai Wai & Nelson, Karen K. & Yeung, P. Eric, 2016. "On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 185-202.
• Banker, Rajiv D. & Basu, Sudipta & Byzalov, Dmitri & Chen, Janice Y.S., 2016. "The confounding effect of cost stickiness on conservatism estimates," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 203-220.
• García Lara, Juan Manuel & García Osma, Beatriz & Penalva, Fernando, 2016. "Accounting conservatism and firm investment efficiency," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 221-238.
• Dhaliwal, Dan & Judd, J. Scott & Serfling, Matthew & Shaikh, Sarah, 2016. "Customer concentration risk and the cost of equity capital," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 23-48.
• Dhaliwal, Dan S. & Lamoreaux, Phillip T. & Litov, Lubomir P. & Neyland, Jordan B., 2016. "Shared auditors in mergers and acquisitions," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 49-76.
• Cai, Ye & Kim, Yongtae & Park, Jong Chool & White, Hal D., 2016. "Common auditors in M&A transactions," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 77-99.
• Arya, Anil & Mittendorf, Brian, 2016. "On the synergy between disclosure and investment beauty contests," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 255-273.
• Kim, Jeong-Bon & Li, Leye & Lu, Louise Yi & Yu, Yangxin, 2016. "Financial statement comparability and expected crash risk," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 294-312.
• Baldenius, Tim & Glover, Jonathan & Xue, Hao, 2016. "Relational contracts with and between agents," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 369-390.
• Zuo, Luo, 2016. "The informational feedback effect of stock prices on management forecasts," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 391-413.
• Hoitash, Rani & Hoitash, Udi & Kurt, Ahmet C., 2016. "Do accountants make better chief financial officers?," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 414-432.
• Demerjian, Peter R. & Owens, Edward L., 2016. "Measuring the probability of financial covenant violation in private debt contracts," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 433-447.
• Lennox, Clive & Wu, Xi & Zhang, Tianyu, 2016. "The effect of audit adjustments on earnings quality: Evidence from China," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 545-562.
• Fischer, Paul E. & Heinle, Mirko S. & Verrecchia, Robert E., 2016. "Beliefs-driven price association," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 563-583.
• Chang, Hye Sun & Donohoe, Michael & Sougiannis, Theodore, 2016. "Do analysts understand the economic and reporting complexities of derivatives?," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 584-604.
• Li, Ningzhong & Vasvari, Florin P. & Wittenberg-Moerman, Regina, 2016. "Dynamic threshold values in earnings-based covenants," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 605-629.
• Gallo, Lindsey A. & Hann, Rebecca N. & Li, Congcong, 2016. "Aggregate earnings surprises, monetary policy, and stock returns," Journal of Accounting and Economics, Elsevier, vol. 62(1), pages 103-120.
• Amiram, Dan & Owens, Edward & Rozenbaum, Oded, 2016. "Do information releases increase or decrease information asymmetry? New evidence from analyst forecast announcements," Journal of Accounting and Economics, Elsevier, vol. 62(1), pages 121-138.
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• Liao, Tsai-Ling & Lin, Wen-Chun, 2016. "Product market competition and earnings management around open-market repurchase announcements," International Review of Economics & Finance, Elsevier, vol. 44(C), pages 187-203.
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• Navarro Galera, Andrés & Ortúzar Maturana, Rodrigo Iván & Alcaraz Quiles, Francisco José, 2016. "La viabilidad del coste del ciclo de vida para la evaluación económica de inversiones militares," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 169-180.
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• Dana SISEA & Valentin SCARLAT, 2016. "Views on the Method of Calculation of the Costs of Activities and Coordinates its Implementation," Working papers 06, Ecological University of Bucharest, Department of Economics.
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• Borja Amor-Tapia & Maria T. Tascon, 2016. "Separating Winners from Losers: Composite Indicators Based on Fundamentals in the European Context," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 66(1), pages 70-94, February.
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• Nathaniel Baum-Snow & Daniel Hartley, 2016. "Accounting for Central Neighborhood Change, 1980-2010," Working Paper Series WP-2016-9, Federal Reserve Bank of Chicago, revised 07 Sep 2016.
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• Shakirat Adepeju Babatunde, 2016. "Equipping Public Servants with Accrual Accounting for Transparency, Accountability and Efficiency – Evidence from Nigeria and Ghana," GATR Journals afr111, Global Academy of Training and Research (GATR) Enterprise.
• Aisa Tri Agustini, 2016. "Ethical Sensitivity and The Perception of Accounting Students: Is the Love of Money and Greed the Root of Unethical Attitudes? ," GATR Journals afr112, Global Academy of Training and Research (GATR) Enterprise.
• Novrida Qudsi Lutfillah, 2016. "Revealing the Accounting Existence Through Debt-Receivable Practice at Majapahit Kingdom Era (1350)," GATR Journals afr118, Global Academy of Training and Research (GATR) Enterprise.
• Made Susilawati, 2016. "Frame Value of Strategic Management Accounting Based on The Balance of Tri Kaya Parisudha," GATR Journals afr119, Global Academy of Training and Research (GATR) Enterprise.
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• Mirna Dianita, 2016. "Accounting Students’ Perceptions of AEC 2015 on Public Accounting Profession," GATR Journals jber115, Global Academy of Training and Research (GATR) Enterprise.
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• Hua-Wei Huang & Mai Dao & James Fornaro, 2016. "Corporate governance, SFAS 157 and cost of equity capital: evidence from US financial institutions," Review of Quantitative Finance and Accounting, Springer, vol. 46(1), pages 141-177, January.
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• Bill Francis & Iftekhar Hasan & Lingxiang Li, 2016. "Abnormal real operations, real earnings management, and subsequent crashes in stock prices," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 217-260, February.
• Re-Jin Guo & Nan Zhou, 2016. "Innovation capability and post-IPO performance," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 335-357, February.
• Ling Lin, 2016. "Institutional ownership composition and accounting conservatism," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 359-385, February.
• Yan-Jie Yang & Jungpao Kang & Ruey-Ching Lin & Joshua Ronen, 2016. "Auditor selection within a business group: evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 195-215, February.
• Bill Francis & Iftekhar Hasan & Lingxiang Li, 2016. "Abnormal real operations, real earnings management, and subsequent crashes in stock prices," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 217-260, February.
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• Re-Jin Guo & Nan Zhou, 2016. "Innovation capability and post-IPO performance," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 335-357, February.
• Ling Lin, 2016. "Institutional ownership composition and accounting conservatism," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 359-385, February.
• Shiyou Li & Emeka Nwaeze & Jennifer Yin, 2016. "Earnings management in the electric utility industry: profit incentives," Review of Quantitative Finance and Accounting, Springer, vol. 46(3), pages 633-660, April.
• Mustafa Ciftci & Nan Zhou, 2016. "Capitalizing R&D expenses versus disclosing intangible information," Review of Quantitative Finance and Accounting, Springer, vol. 46(3), pages 661-689, April.
• Nicole Thorne Jenkins & Michael D. Kimbrough & Juan Wang, 2016. "The extent of informational efficiency in the credit default swap market: evidence from post-earnings announcement returns," Review of Quantitative Finance and Accounting, Springer, vol. 46(4), pages 725-761, May.
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• Kun Yu, 2016. "Excess of the PBO over the ABO and hard pension freezes," Review of Quantitative Finance and Accounting, Springer, vol. 46(4), pages 819-846, May.
• Mingzhi Liu & Michel Magnan, 2016. "Conditional conservatism and the yield spread of corporate bond issues," Review of Quantitative Finance and Accounting, Springer, vol. 46(4), pages 847-879, May.
• Yu Liu & Zuobao Wei & Feixue Xie, 2016. "CFO gender and earnings management: evidence from China," Review of Quantitative Finance and Accounting, Springer, vol. 46(4), pages 881-905, May.
• Evangelos C. Charalambakis & Ian Garrett, 2016. "On the prediction of financial distress in developed and emerging markets: Does the choice of accounting and market information matter? A comparison of UK and Indian Firms," Review of Quantitative Finance and Accounting, Springer, vol. 47(1), pages 1-28, July.
• Curtis Nicholls, 2016. "The impact of SEC investigations and accounting and auditing enforcement releases on firms’ cost of equity capital," Review of Quantitative Finance and Accounting, Springer, vol. 47(1), pages 57-82, July.
• Jonathan A. Milian, 2016. "Insider sales based on short-term earnings information," Review of Quantitative Finance and Accounting, Springer, vol. 47(1), pages 109-128, July.
• Troy Pollard, 2016. "Sneaking in the back door? An evaluation of reverse mergers and IPOs," Review of Quantitative Finance and Accounting, Springer, vol. 47(2), pages 305-341, August.
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• Shu Feng & Chun-Yu Ho, 2016. "The real option approach to adoption or discontinuation of a management accounting innovation: the case of activity-based costing," Review of Quantitative Finance and Accounting, Springer, vol. 47(3), pages 835-856, October.
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• Ryo Kato & Hu Dan Semba, 2016. "Empirical Analysis on Industry Specialization of Audit Firms and Its Audit Quality," Keio-IES Discussion Paper Series 2016-014, Institute for Economics Studies, Keio University.
• Victor Munteanu & Lavinia Copinschi & Carmen Luschi & Anda Laceanu, 2016. "Considerations On Value Added Tax Implications On The Entity’s Performance," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 8(2), pages 105-111, June.
• Victor Munteanu & Lavinia Copinschi & Carmen Luschi & Anda Laceanu, 2016. "Internal Audit – Determinanat Factor In Preventing And Detecting Fraud Related Activity To Public Entities Financial Accounting," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 8(2), pages 14-21, June.
• Samuel F. Johnson-Rokosu & Rasaq A. Olanrewaju, 2016. "Corporate Sustainability Reporting Practice In An Emerging Market: A Case Of Listed Companies In Nigeria," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 8(2), pages 148-156, June.
• Victor Munteanu & Lavinia Copinschi & Carmen Luschi & Anda Laceanu, 2016. "Financial Accounting Information System – Premise Of Managerial Act," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 8(2), pages 88-92, June.
• Gheorghe Lepadatu, 2016. "Liberty And Concordance In Book-Keeping," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 8(3), pages 20-26, September.
• Gheorghe Lepadatu, 2016. "Corruption And Tax Evasion In Romania," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 8(4), pages 16-21, December.
• Gheorghe Lepadatu, 2016. "The New Accounting And The Ifrs Requests. The Payment Based On Shares (Ifrs 2) – Request Of The European Development And Globalization," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 8(4), pages 22-29, December.
• Gheorghe Lepadatu, 2016. "The Role Of Financial Statements In The Management Of Reporting Companies," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 8(4), pages 48-55, December.
• Victor Munteanu & Lavinia Copcinschi & Carmen Luschi & Anda Laceanu, 2016. "Considerations On Value Added Tax Implications On The Entity’s Performance," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 8(4), pages 81-88, December.
• Victor Munteanu & Alice Tinta, 2016. "Considerations on the Integration of Environmental Information in the Entity's Financial Accounting System," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(1), pages 11-24, March.
• Mulia Saputra & Darwanis & Sonny Maria M. Hutahaean, 2016. "The Effect of Financial Management Knowledge, Competence and Supervision Act of the Government’s Internal Control Officer on the Quality of Government’s Performance Accountability Report Evaluation," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(2), pages 20-31, June.
• Amar Rinanda Lubis & Erlina & Zainul Bahri Torong, 2016. "Factors Which Influenced the Success of the Implementation of the Regulation of the Minister of Home Affairs Number 59 of 2007 in North Sumatera Provincial Government," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(2), pages 76-87, June.
• Keishi Fujiyama, 2016. "Asset Impairment Accounting Decisions and Employee Downsizing in Japan," Discussion Paper Series DP2016-10, Research Institute for Economics & Business Administration, Kobe University, revised Apr 2018.
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• Robert Stone, 2016. "Fraud, security, and Controls in Small Businesses: A Proposed Research Agenda," Journal of Business, LAR Center Press, vol. 1(3), pages 15-21, July.
• Mária Juhász Várkonyi, 2016. "Challenges of Establishing and Operating Social Enterprises," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 12(02), pages 68-74.
• Mária Juhász Várkonyi, 2016. "Challenges of Establishing and Operating Social Enterprises," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 12(si), pages 68-74.
• Gregorio Giraldo, 2016. "Oportunidades de la Investigación Contable en Colombia, La Escuela de la Contabilidad Organizativa y del Comportamiento Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(17), pages 76-101, Septiembr.
• Andrea Marchiioni & Carlo Alberto Magni, 2016. "Sensitivity analysis and investment decisions: NPV-consistency of rates of return," Department of Economics 0089, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".
• Blanca Iris Vega Castro & Pedro González Cerrud, 2016. "Professional judgment in selecting the hierarchy of fair value in Latin American companies," Contaduría y Administración, Accounting and Management, vol. 61(3), pages 441-455, Julio-Sep.
• Edgar Pamplona & Clóvis Fiirst & Thiago Bruno de Jesus Silva & Vinícius Costa da Silva Zonatto, 2016. "Sticky costs in cost behavior of the largest companies in Brazil, Chile and Mexico," Contaduría y Administración, Accounting and Management, vol. 61(4), pages 682-704, Octubre-D.
• Sunder, Shyam, 2016. "Rethinking Financial Reporting: Standards, Norms and Institutions," Foundations and Trends(R) in Accounting, now publishers, vol. 11(1-2), pages 1-118, September.
• Johnson, Nicole Bastian & Pfeiffer, Thomas, 2016. "Capital Budgeting and Divisional Performance Measurement," Foundations and Trends(R) in Accounting, now publishers, vol. 10(1), pages 1-100, June.
• Wong, T. J., 2016. "Corporate Governance Research on Listed Firms in China: Institutions, Governance and Accountability," Foundations and Trends(R) in Accounting, now publishers, vol. 9(4), pages 259-326, March.
• Donelson, Dain C. & McInnis, John & Mergenthaler, Richard D., 2016. "The Effect of Governance Reforms on Financial Reporting Fraud," Journal of Law, Finance, and Accounting, now publishers, vol. 1(2), pages 235-274, December.
• Stoyan Deevski, 2016. "Cost Allocation Methods for Joint Products and By-products," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 64-70, March.
• Mitko Radoev, 2016. "Specific Requirements for the Accounting Software in Budget Organizations," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 93-98, June.
• Luca Lorenzoni & Tomáš Roubal, 2016. "International Comparison of South African Private Hospital Price Levels," OECD Health Working Papers 85, OECD Publishing.
• Iris Šimíková, 2016. "Rekapitulace jednoduchého účetnictví rok 2016," Working Papers 0032, Silesian University, School of Business Administration.
• Deju Mihai, 2016. "Accounting Methods Of The Operations Performed For The Reorganisation Of Companies," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue Special I.
• Deju Mihai, 2016. "The Accounting Treatment Of The Value Differences Resulted From The Evaluation Of Companies Involved In The Merger Process," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue Special I.
• Rosu Cristina, 2016. "Applicability Of Consolidated Techniques In The View Of Romanian Accounting Regulations," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue Special I.
• Ioana Olariu, 2016. "Building An Effective Sales Force," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue Special I.
• Ioana Olariu, 2016. "Personal Selling In Marketing," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue Special I.
• Olga Gandziuk, 2016. "The Financial Statements Of User Requirements," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 2(2).
• Elena Drozdova, 2016. "Accounting Aspects Of The Peculiarities Of The Functioning Of Internet-Shops In Modern Conditions," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 2(2).
• Iurii Iakymov, 2016. "The Regulation Of Methodical Implementation By Equity Accounting On Enterprises With Foreign Investment," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 2(3).
• Natalya Pryadka, 2016. "Specific Of Accounting Of Non-Financial Assets In Health Institutions," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 2(5).
• Svitlana Shulha & Iaroslav Petrakov, 2016. "Non-Linearity Of Audit Prices And Reputation In Developing Countries: Shift To Or From?," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 2(5).
• Ali Veysel, 2016. "Presenting the Financial Reports – Study of the Bulgarian Practice," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 157-175.
• Radka Andasarova, 2016. "Credit Risk Management in Banks under the Basel Accord and IFRS 9: Challenges and Projections," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 137-157.
• Cristina Bota-Avram & Adrian Grosanu & Paula Ramona Rachisan, 2016. "Corporate Governance And Strength Of Auditing And Reporting Standards: A Cross-Country Survey," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Sorin-Romulus Berinde & Partenie Dumbrava, 2016. "Economic Performance Forecasting According To The Type Of Management," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Carlos León & José Fernando Moreno & Jorge Cely, 2016. "Whose Balance Sheet is this? Neural Networks for Banks’ Pattern Recognition," Borradores de Economia 959, Banco de la Republica de Colombia.
  • Leon Rincon, Carlos & Moreno, José Fernando & Cely, Jorge, 2017. "Whose Balance Sheet is this? Neural Networks for Banks' Pattern Recognition," Discussion Paper 2017-009, Tilburg University, Center for Economic Research.
• Vojislav Sekerez, 2016. "Regulatorni Okvir I Kvalitet Izveštavanja O Održivom Razvoju," Ekonomske ideje i praksa, Faculty of Economics, University of Belgrade, issue 20, pages 53-68, March.
• Amira Pobrić, 2016. "Kontigentni Pristup Dizajniranju Sistema Upravljačkog Računovodstva," Ekonomske ideje i praksa, Faculty of Economics, University of Belgrade, issue 20, pages 87-107, March.
• Siniša Radić, 2016. "Vrednovanje Intelektualnog Kapitala Primenom Metode Obračunate Nematerijalne Vrednosti (Measurement Of Intellectual Capital Using Calculated Intangible Value Method)," Ekonomske ideje i praksa, Faculty of Economics, University of Belgrade, issue 22, pages 71-88, September.
• Jasmina Bogićević & Ljiljana Dmitrović Šaponja & Marija Pantelić, 2016. "The Foreign Exchange Transaction Exposure Of Enterprises In Serbia," Economic Annals, Faculty of Economics, University of Belgrade, vol. 61(209), pages 161-178, April - J.
• Isabel Argimón & Ángel Estrada & Michel Dietsch, 2015. "Prudential filters, portfolio composition and capital ratios in european banks," Working Papers 1538, Banco de España;Working Papers Homepage.
  • I. Argimon & M. Dietsch & A. Estrada, 2016. "Prudential filters, portfolio composition and capital ratios in European banks," Débats économiques et financiers 22, Banque de France.
• Radoslav Tusan, 2016. "Using Benford'S Law To The Detection Of Misrepresentation Of Financial Statements Data," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 737-745, July.
• Silviu-Virgil Chiriac, 2016. "Challenges Incurred In The Auditing Of Fair Value Measurements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 812-822, July.
• Kornel Toth & Eva Darabos, 2016. "The Growing Importance Of International Financial Reporting Standards," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 834-840, July.
• Bogdan Victoria, 2016. "From Schrã–Dinger’S Cat Towards A Quantum Approach Of Accounting Estimates, Judgments And Decision Making," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 414-426, December.
• Belenesi Marioara & Bogdan Victoria & Popa Dorina Nicoleta, 2016. "Research Regarding The Disclosure Behaviour Of Intellectual Capital Of Listed Romanian Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 427-436, December.
• Matica Diana-Elisabeta & Gherai Dana-Simona, 2016. "Study Regarding The Utility Concept Maps On Detection By The Students Of The Presence And Ethical Notions Intensity In Accounting Activity," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 437-443, December.
• Popa Dorina Nicoleta & Belenesi Marioara & Rus Luminita, 2016. "The Correlation Between The Intellectual Capital Disclosure Level And The Stakeholder Structure," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 444-453, December.
• Rus Luminita, 2016. "Voluntary And Involuntary In The Elaboration Of The Explanatory Notes Attached To Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 454-462, December.
• Hans B. Christensen & Luzi Hail & Christian Leuz, 2016. "Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement," Review of Financial Studies, Society for Financial Studies, vol. 29(11), pages 2885-2924.
  • Hans B. Christensen & Luzi Hail & Christian Leuz, 2011. "Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement," NBER Working Papers 16737, National Bureau of Economic Research, Inc.
• Greti Daniela Avram & Marioara Avram & Veronel Avram, 2016. "The Study On International Cooperation Made By The Romanian Professional Accountancy Bodies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 447-452, July.
• Mihaela-Nicoleta Bãcanu, 2016. "Aspects of Influence on the Accounting-Taxation Relation at the Legislative Level in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 453-457, July.
• Cristina Caprian, 2016. "Analysis of Commercial Companies Profitability in the Garment Industry in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 469-473, July.
• Andreea Elena Dreghiciu & Alina Pu?an, 2016. "Specific Procedures and Techniques of the Creative Accounting Concerning Tangible Assets Reevaluation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 509-514, July.
• Silvia Ghi?ã-Mitrescu & Cristina Duhnea, 2016. "The Adjusted Net Asset Valuation Method – Connecting the dots between Theory and Practice," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 521-526, July.
• Marian Grigore, 2016. "Particularities of Profit and Loss Account Audit and the Production Process in Constructions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 527-531, July.
• Traian Cristin Nicolae, 2016. "Techniques Applied for Accounting of Revenues with Deferred Payments," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 569-572, July.
• Petec ( Cãlinescu) Daniela & Ionu? Spãtãrelu, 2016. "Considerations on the Fiscal Consequences of Accounting Result," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 595-599, July.
• Alina Pu?an & Andreea Elena Dreghiciu, 2016. "Aspects Concerning Taxes in the Evaluation Perspective. Romanian Case," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 606-610, July.
• Ionu? Spãtãrelu & Daniela Petec (Cãlinescu), 2016. "The Importance of Accounting Information in Decision Making," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 611-615, July.
• Diana Andreea Trãistaru, 2016. "The Impact of Applying the IFRS Accounting Rules on the Business Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 616-621, July.
• Daniel Petru Vârteiu & Cristian Florin Bota, 2016. "Application of the Activity Based Costing System to the Wood Industry," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 622-627, July.
• Andreea Elena Dreghiciu, 2016. "Aspects Concerning Financial Debts and Assets’ Evaluation at Fair Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 476-480, February.
• Andreea Elena Dreghiciu, 2016. "Peculiarities of Reevaluation Results Treatment Pertained to Grounds According to Their Destination," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 481-485, February.
• Flavius-Andrei Guinea, 2016. "Creativity in Managerial Accounting: the Syndrome of Clone-type Production Costs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 515-520, February.
• Flavius-Andrei Guinea, 2016. "Financial Indicators of Performance Measurement: Reality, Relevance and Distortion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 521-526, February.
• Andreea Mihaela Marin & Cristiana Daniela Lazăr, 2016. "Balance Sheet - General Information on Financial Health, Liquidity and Solvency of an Economic Entity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 538-543, February.
• Andreea Mihaela Marin & Cristiana Daniela Lazăr, 2016. "The Economic Risks Arising from the Analysis of the Balance Sheet of an Economic Entity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 544-549, February.
• Mortură Laura-Alexandra, 2016. "The Influence of Available Cash Evaluation in the Issuing of Financial Auditor’s Opinion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 570-576, February.
• Mitica Pepi, 2016. "The Usefulness of Financial Statements in Making Financial Diagnosis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 583-588, February.
• Florin Radu, 2016. "XBRL – The business Language in the Digital Age," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 589-594, February.
• Florin Radu, 2016. "The Information - Connexion Between Financial Accounting and Management Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 595-599, February.
• Lagunas Puls, Sergio & Ramírez Pacheco, Julio César, 2016. "¿Pueden considerarse significativas las reformas fiscales de México? || Can the Tax Reforms in Mexico be Considered Significant?," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 22(1), pages 78-103, December.
• Lívia Pavlik, 2016. "Transformation in Hungary’s Higher Education System. Within the framework of accrual-based and cash-based accounting," Public Finance Quarterly, State Audit Office of Hungary, vol. 61(2), pages 224-243.
• Gergely Harsányi & László István Lukács & Mihály Ormos & Krisztina Sisa & Krisztina Szedlák & Attila Veres, 2016. "EPSAS: Investment Into the Future. European Public Sector Accounting: Present and Future," Public Finance Quarterly, State Audit Office of Hungary, vol. 61(4), pages 480-499.
• Ramona NEAG, 2016. "Conservative Accounting Practice - Empirical Evidence On The Provisions Presented In The Financial Statements Of Listed Companies On Bucharest Stock Exchange," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 67, pages 52-63, December.
• Luísa Andreia Serra Costa & António de Melo da Costa Cerqueira & Elísio Fernando Moreira Brandão, 2016. "The impact of financial crisis on earnings management: evidence from EU-25," FEP Working Papers 578, Universidade do Porto, Faculdade de Economia do Porto.
• Anna Fylypenko, 2016. "Удосконалення Поточної Класифікації Витрат На Оплату Праці В Системі Обліку Підприємства
  [Improvements to the current classification of salary expenses in the accounting system of the enterprise]," Traektoriâ Nauki = Path of Science, Altezoro, s.r.o. & Dialog, vol. 2(4(9)), pages 2.139-2.145, April.
• Salako, Mudashiru Abiodun & Yusuf, Sulaimon Aremu, 2016. "Cost Accounting: A Pivotal Factor of Entrepreneurial Success," MPRA Paper 69101, University Library of Munich, Germany.
• Malki, Elli, 2016. "A simple model for cash flow management in nonprofits," MPRA Paper 69677, University Library of Munich, Germany.
• Cadoret, Jeremy, 2016. "Empirical study on the effect of the return on investment on budgetary slacks in investment expenditures," MPRA Paper 72092, University Library of Munich, Germany.
• Toma, Loredana Oana, 2016. "The ethics of tax accounting. Is there a conflict?," MPRA Paper 72120, University Library of Munich, Germany.
• Toma, Loredana Oana, 2016. "The ethics of tax accounting. Is there a conflict?," MPRA Paper 72168, University Library of Munich, Germany.
• Lubberink, Martien, 2014. "Are banks’ below-par own debt repurchases a cause for prudential concern?," MPRA Paper 59475, University Library of Munich, Germany.
  • Lubberink, Martien & Renders, Annelies, 2016. "Are banks’ below-par own debt repurchases a cause for prudential concern?," MPRA Paper 72814, University Library of Munich, Germany.
• Alcouffe, Simon & Galy, Nadine & Gaté, Loïc, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing
  [A meta-analysis of the literature on the determinants of the adoption of activity-base," MPRA Paper 73381, University Library of Munich, Germany.
• Ozili, P K, 2016. "Earnings Quality and IFRS Research in Africa: Recent Evidence, Issues and Future Direction," MPRA Paper 73905, University Library of Munich, Germany.
• Jaelani, Aan, 2016. "Zakat Accounting: Metaphor and accounting treatment for business organization," MPRA Paper 74003, University Library of Munich, Germany, revised 12 Sep 2016.
• Eisenberg, Paul, 2016. "The Balanced Scorecard and Beyond – Applying Theories of Performance Measurement, Employment and Rewards in Management Accounting Education," MPRA Paper 74271, University Library of Munich, Germany, revised 05 Aug 2016.
• Ozili, Peterson K, 2016. "Fraud Detection, Conservatism and Political Economy of Whistle Blowing," MPRA Paper 74982, University Library of Munich, Germany.
• Eisenberg, Paul, 2016. "Performance Measurement and Management Promotion through Non-Financial Measures: A Management Accounting Perspective," MPRA Paper 75409, University Library of Munich, Germany, revised 02 Aug 2016.
• Hasan, Zubair, 2016. "Measuring business profits: Accountants versus economists," MPRA Paper 75525, University Library of Munich, Germany.
• Yang, Ling, 2016. "Is Bank Supervision Effective? Evidence from the Allowance for Loan and Lease Losses," MPRA Paper 75761, University Library of Munich, Germany.
• Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Abdullah, Zaimah & Idris, Kamil Md & Abu Bakar, Fathiyyah, 2016. "An empirical effect of Fraud Specific Problem Representation on Accountants’ Skills and Fraud Risk Assessment," MPRA Paper 75931, University Library of Munich, Germany.
• Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Kehinde, Oyewumi Hassan, 2016. "Determinants of Internal Audit Task Performance in Nigerian Tertiary Institutions: A Conceptual Approach," MPRA Paper 75944, University Library of Munich, Germany.
• Popoola, Oluwatoyin Muse Johnson & Rayaan, Baz & Samsudin, Rose Shamsiah & Ahmad, Ayoib B. Che, 2016. "The Moderating role of Capability Element of Fraud on Internal Industry Factors and Fraud Prevention in Saudi Arabian Banking Sector," MPRA Paper 75945, University Library of Munich, Germany.
• Boahen, Eric & Mamatzakis, Emmanuel, 2016. "Do Religion, Corporate Governance and BIG 4 Audit Interactions Affect Misclassification?," MPRA Paper 76804, University Library of Munich, Germany.
• Magni, Carlo Alberto, 2016. "Capital depreciation and the underdetermination of rate of return: A unifying perspective," Journal of Mathematical Economics, Elsevier, vol. 67(C), pages 54-79.
  • Magni, Carlo Alberto, 2016. "Capital depreciation and the underdetermination of rate of return: A unifying perspective," MPRA Paper 77401, University Library of Munich, Germany.
• Munte, Mei Hotma Mariati & Simarmata, Melissa Tri Angela, 2016. "Implementasi Pangkat, Tingkat Pendidikan, Jam Kerja, Jabatan, Dan Tipe Polsek Dalam Upaya Meningkatkan Pendapatan Anggota Polri (Studi Kasus Di Tujuh Belas Polsek Di Polres Simalungun)
  [IMPLEMENTAT," MPRA Paper 77504, University Library of Munich, Germany.
• Munte, Mei Hotma Mariati, 2016. "Peran Bhayangkari, Latar Belakang Pendidikan Polri, Dan Satuan Kerja Dalam Meningkatkan Pendapatan (Studi Kasus Pada Pama Dan Pamen Polda Sumut)
  [Role Of Bhayangkari, Police Educational Background ," MPRA Paper 77505, University Library of Munich, Germany.
• Munte, Mei Hotma Mariati, 2016. "Pengaruh Remunerasi Terhadap Kinerja Anggota Polri Polsekta Tanah Jawa
  [Effect Of Remuneration To Performance Of Police Polsekta Tanah Jawa]," MPRA Paper 77506, University Library of Munich, Germany.
• Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2016. "The Effectiveness of Risk Management Committee and Hedge Accounting Practices in Malaysia," MPRA Paper 77960, University Library of Munich, Germany.
• Georgieva, Daniela, 2016. "Възможности За Използването На Интерактивни Методи На Обучение По Счетоводните Дисциплини, Преподавани Във Висшите Учебни Заведения
  [The possibilities of using interactive teaching methods in accou," MPRA Paper 78035, University Library of Munich, Germany.
• Munte, Mei Hotma Mariati, 2016. "Faktor-Faktor Yang Mempengaruhi Pendapatan Pedagang Rujak Simpang Jodoh Pasar Tujuh Tembung
  [Factors That Influence The Income Of Rujak Seller Simpang Jodoh Pasar Tujuh Tembung]," MPRA Paper 78948, University Library of Munich, Germany.
• Baloch, Muhammad Saad & Hassan, Arshad, 2016. "Accrual Reversals And Company Performance: Analysis Of Emerging Market," MPRA Paper 80973, University Library of Munich, Germany.
• Zha Giedt, Jenny, 2016. "Economic Consequences of Announcing Strategic Alternatives," MPRA Paper 81356, University Library of Munich, Germany, revised 10 Sep 2017.
• Mittal, Amit & Garg, Ajay Kumar, 2016. "How do Indian firms cope with a crisis? Earnings management characteristics of CNX Nifty 100 companies," MPRA Paper 85353, University Library of Munich, Germany.
• Atanasov, Atanas, 2016. "Развитие На Вижданията За Репутацията В Българската Счетоводна Литература
  [Development of the Views About Goodwill in Bulgarian Accounting Literature]," MPRA Paper 85674, University Library of Munich, Germany.
• Contreras-Pacheco, Orlando E. & Rodríguez-Torres, Tatiana & Barbosa, Alejandra E., 2016. "Greenwashing en la Industria Minera del Carbón a Gran Escala - Evidencias del Caso Colombiano
  [Greenwashing in the mining industry - Evidences from Colombia]," MPRA Paper 89205, University Library of Munich, Germany.
• Barinov, Alexander & Park, Shawn Saeyeul & Yildizhan, Celim, 2016. "Firm Complexity and Post-Earnings-Announcement Drift," MPRA Paper 89919, University Library of Munich, Germany, revised 09 Nov 2018.
• Barinov, Alexander & Park, Shawn Saeyeul & Yildizhan, Celim, 2016. "Firm Complexity and Post-Earnings-Announcement Drift," MPRA Paper 91421, University Library of Munich, Germany, revised 14 Dec 2018.
• David Procházka, 2016. "Forced Adoption of IFRS by Czech Non-Listed Companies: An Assessment of Benefits and Costs
  [Vynucené přijetí ifrs českými nekótovanými podniky: hodnocení přínosů a nákladů]," Acta Oeconomica Pragensia, University of Economics, Prague, vol. 2016(2), pages 46-62.
• Hana Vimrová, 2016. "The Significance of Reporting Employee Benefits in Accordance with IFRS in the Czech Business Practice
  [Relevance vykazování zaměstnaneckých požitků v souladu s IFRS v české podnikové praxi]," Acta Oeconomica Pragensia, University of Economics, Prague, vol. 2016(6), pages 38-55.
• Ergo Ottoson & Monika Nikitina-Kalamae & Natalja Gurvitš, 2016. "The Role of Accountant in the Estonian Enterprise," Central European Business Review, University of Economics, Prague, vol. 2016(2), pages 47-56.
• Dalia Kolmatsui & Renata Legenzova & Mantas Seilius, 2016. "An Assessment of Risk and Risk Management Information Disclosure of Companies Listed in Nasdaq OMX Baltic and Euronext Brussels," Central European Business Review, University of Economics, Prague, vol. 2016(3), pages 52-68.
• Péter Juhász, 2016. "Management under Limited Information - The Measurement of Off-Balance Sheet Assets at Hungarian firms," Central European Business Review, University of Economics, Prague, vol. 2016(4), pages 23-33.
• Jan Mikeš, 2016. "Financial records as a valid standard during the period 1953-1965
  [Účetní evidence jako účinná norma v letech 1953-1965]," Český finanční a účetní časopis, University of Economics, Prague, vol. 2016(1), pages 67-82.
• Lenka Nováková, 2016. "Internal control system in the company with the focus on procurement department
  [Vnitřní kontrolní systém v podniku se zaměřením na nákupní oddělení]," Český finanční a účetní časopis, University of Economics, Prague, vol. 2016(2), pages 35-47.
• Marek Jošt, 2016. "Transparent management of beneficiaries of contributions from Foundation investment fund
  [Transparentnost hospodaření příjemců příspěvků z Nadačního investičního fondu]," Český finanční a účetní časopis, University of Economics, Prague, vol. 2016(2), pages 93-108.
• Martin Dvořák, 2016. "The rate of implementation of accrual based accounting in the EU public sector
  [Míra implementace akruálního principu v účetnictví veřejného sektoru států EU]," Český finanční a účetní časopis, University of Economics, Prague, vol. 2016(3), pages 25-37.
• Iris Šimíková, 2016. "Simple accounting versus tax records
  [Účetnictví jednoduché versus daňová evidence]," Český finanční a účetní časopis, University of Economics, Prague, vol. 2016(3), pages 89-104.
• Lukáš Poutník, 2016. "The consolidated group definition of public sector in the Czech republic and Slovakia
  [Vymezení konsolidačního celku v rámci veřejného sektoru České republiky a na Slovensku]," Český finanční a účetní časopis, University of Economics, Prague, vol. 2016(4), pages 27-41.
• Dana Dvořáková, 2016. "IFRS 16 Leases
  [IFRS 16 Leasingy]," Český finanční a účetní časopis, University of Economics, Prague, vol. 2016(4), pages 83-97.
• Kristýna Havlová, 2016. "IFRS vs. CAL: summary of practical knowledge and identification of research questions," Ekonomika a Management, University of Economics, Prague, vol. 2016(2).
• Nattarinee Kopecká, 2016. "The IFRS 8 Segment Reporting Disclosure: Evidence on the Czech Listed Companies," European Financial and Accounting Journal, University of Economics, Prague, vol. 2016(2), pages 5-20.
• Jan Svitlík & Lukáš Poutník, 2016. "Relationship between Liquidity and Profitability: Empirical Study from the Czech Republic," European Financial and Accounting Journal, University of Economics, Prague, vol. 2016(3), pages 7-24.
• Kateřina Knorová, 2016. "Do Czech Companies Disclose Revenue in Accordance with IFRS Requirements?," European Financial and Accounting Journal, University of Economics, Prague, vol. 2016(3), pages 69-84.
• Petra Ašenbrenerová, 2016. "Disclosure of Joint Ventures and Associates in Financial Statement under IFRS," European Financial and Accounting Journal, University of Economics, Prague, vol. 2016(3), pages 85-94.
• Michal Svoboda, 2016. "Modernisation of Public Sector Financial Reporting Systems in Europe - Challenges and Milestones," European Financial and Accounting Journal, University of Economics, Prague, vol. 2016(4), pages 5-16.
• Filip Hrůza & Petr Valouch, 2016. "Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot)," European Financial and Accounting Journal, University of Economics, Prague, vol. 2016(4), pages 17-37.
• Tao Chen, 2016. "Logo Colour, Earnings Management and Firm Value," Prague Economic Papers, University of Economics, Prague, vol. 2016(4), pages 459-475.
• David Procházka & Jiří Pelák, 2016. "Ekonomické teorie účetnictví: přehled moderních přístupů a jejich reflexe při tvorbě účetních standardů
  [Economic Theories of Accounting: The Review of Modern Approaches and their Relevance for Sta," Politická ekonomie, University of Economics, Prague, vol. 2016(4), pages 451-467.
• Marian TAICU & Maria Daniela BONDOC, 2016. "Issues Concerning The Use Of Social And Environmental Indicators For Performance Management," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 15(3), pages 115-122.
• Victoria FIRESCU & Diana BRANZA, 2016. "Cost Volume Profit, A Managerial Accounting Technique," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 15(3), pages 25-34.
• Athanasios MANDILAS & Dimitrios KOURTIDIS & Giannoula FLOROU & Stavros VALSAMIDIS, 2016. "Accounting Education And Research In Relation To Business Needs," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 15(3), pages 3-12.
• Thanh Huong Dinh & Jean-François Gajewski & Duc Khuong Nguyen, 2016. "Analyst Earnings Forecasts, Individual Investors’Expectations and Trading Volume: An Experimental Approach," Bankers, Markets & Investors, ESKA Publishing, issue 141, pages 20-34, March-Apr.
  • Thanh Huong Dinh & Jean-François Gajewski & Duc Khuong Nguyen, 2016. "Analyst Earnings Forecasts, Individual Investors’Expectations and Trading Volume: An Experimental Approach," Post-Print hal-01591435, HAL.
• Yazarkan, Hakan & Kaygın, Ceyda Yerdelen, 2016. "Forensic Accounting Versus Expertise Practices in Financial Dispute Litigation: The Sample of Ordu Courthouse," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 7(1), pages 161-180, January.
• Şamiloğlu, Famil & Akgün, Ali İhsan, 2016. "The Relationship between Working Capital Management and Profitability: Evidence from Turkey," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 7(2), pages 1-14, April.
• Ocak, Murat, 2016. "The Relationships Among Earnings Management, Independent Audit Opinion and Audit Firm Switch: A Research on Manufacturing Industry at Borsa İstanbul," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 7(3), pages 89-110, July.
• Öztürk, Meryem & Serçemeli, Murat, 2016. "Impact of New Standard “IFRS 16 Leases” on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 7(4), pages 143-157, October.
• Ekergil, Vedat & Ersoy, Nezihe Figen, 2016. "The Role of Accounting and Marketıng in Calculating Customer Lifetime Value on Key Account Management in B2B/Industrial Markets," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 7(4), pages 159-180, October.
• GADAU, Liana, 2016. "Studies On The Materiality And Aggregation, Compensation And Offsetting In Financial Statements," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 16(1), pages 30-35.
• BRAGA, Viorica-Filofteia & Naftanaila, Cristina Alina & Avram, Laurentia Georgeta, 2016. "Situation Of Regulations For Holding Companies In Romania," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 7(2), pages 89-100.
• GĂDĂU, Liana, 2016. "A New Dimension In Activity Reporting And The Performance Of The Enterprise – Non-Financial Reporting," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 7(2), pages 101-112.
• GĂDĂU , Liana, 2016. "The Adaptation Of Profit And Loss Account To The Current Requirements Reporting Of The Performances," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 16(3), pages 93-102.
• Sommerer, Jan, 2016. "Messung der Wirksamkeit von Maßnahmen im wirkungsorientiertem Personalcontrolling," Zeitschrift für interdisziplinäre ökonomische Forschung, Allensbach Hochschule, issue 1, pages 87-91, April.
• Sommerer, Jan, 2016. "Chancen und Grenzen eines wirkungsorientierten Personalcontrollings," Zeitschrift für interdisziplinäre ökonomische Forschung, Allensbach Hochschule, issue 2, pages 11-14, November.
• Elisabeta Jaba & Ioan-Bogdan Robu & Costel Istrate & Christiana Brigitte Balan & Mihai Roman, 2016. "Statistical Assessment of the Value Relevance of Financial Information Reported by Romanian Listed Companies," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(2), pages 27-42, June.
• Ileana Cosmina PITULICE & Aurelia STEFANESCU & Viorica Georgiana MINZU & Adriana Florina POPA & Arina Mihaela NICULESCU (DIACONU), 2016. "Research of Corporate Tax Impact on Financial Performance. Case of Companies Listed on Bucharest Stock Exchange," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 1(2), pages 203-216, December.
• Milana OTRUSINOVÁ, 2016. "Public sector accounting in the Czech Republic and Slovakia," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2016(27), pages 30-45, Decembre.
• David BECERRA ALONSO & Armenia ANDRONICEANU & Irina GEORGESCU, 2016. "Sensitivity and vulnerability of European countries in time of crisis based on a new approach to data clustering and curvilinear analysis," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2016(27), pages 46-61, Decembre.
• Anna Dyhdalewicz, 2016. "The implementation of variable costing in the management of profitability of sales in trade companies," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 11(3), pages 116-127, February.
• Anna Loyeung & Zoltan Matolcsy & Joseph Weber & Peter Wells, 2016. "The cost of implementing new accounting standards: The case of IFRS adoption in Australia," Australian Journal of Management, Australian School of Business, vol. 41(4), pages 611-632, November.
• Camillo Lento & Julie Cotter & Irene Tutticci, 2016. "Does the market price the nature and extent of earnings management for firms that beat their earnings benchmark?," Australian Journal of Management, Australian School of Business, vol. 41(4), pages 633-655, November.
• Mohamed Khalil & Aydin Ozkan, 2016. "Board Independence, Audit Quality and Earnings Management: Evidence from Egypt," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 15(1), pages 84-118, April.
• Yousef Jahmani & Suman Niranjan & Susanne Toney, 2016. "Earnings Management in Recession and Recovery Periods," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, vol. 10(2), pages 264-280, May.
• Dinu Octavian Nicolescu, 2016. "The implementation of the finacial-accounting information system," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 5(1), pages 13-17, April.
• Levan Sabauri & Nadezhda Kvatashidze, 2016. "Types of financial statements, questions of their submission and comparative analysis according to the IFRS," Proceedings of International Academic Conferences 5306917, International Institute of Social and Economic Sciences.
• Joanna Paw?owska-Tyszko & Micha? Soliwoda, 2016. "Agricultural accounting systems supporting farm financial management ? the case of Polish FADN," Proceedings of Business and Management Conferences 3405666, International Institute of Social and Economic Sciences.
• Andrew Sokolov & Tatyana Elsukova & Albina Sadykova, 2016. "Management of financial results of the organization by using management accounting techniques," Proceedings of Economics and Finance Conferences 3205778, International Institute of Social and Economic Sciences.
• Anna Leszczyłowska, 2016. "Provisions for Future Liabilities and Effective Corporate Income Tax Rate," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 3, pages 57-72.
• Malgorzata Olszak & Iwona Kowalska & Patrycja Chodnicka-Jaworska & Filip Switala, 2016. "Bank-Specific Determinants Of Sensitivity Of Loan-Loss Provisions To Business Cycle," Faculty of Management Working Paper Series 32016, University of Warsaw, Faculty of Management.
• Rafa³ Cieslik, 2016. "“Earnings Management” as a Factor for Underpricing Initial Public Offerings: Evidence from the Warsaw Stock Exchange (“Kreowanie wynikow” jako czynnik niedowartosciowania ceny akcji spolek IPO na przy," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 14(63), pages 103-112.
• Tomasz Dyczkowski, 2016. "Applying Text Mining to Analyze the Performance of PBOs on the Basis of Their Obligatory Annual Activity Statements (Analiza dokonan OPP prezentowanych w ich rocznych obligatoryjnych sprawozdaniach z ," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 14(63), pages 123-138.
• Philippe de Brouwer, 2016. "Proposal for a Practical Implementation of Maslowian Portfolio Theory (Wniosek dotyczacy praktycznego wdrozenia Maslowian Portfolio Theory)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 14(63), pages 39-56.
• Marek Sylwestrzak, 2016. "Application of Logistic Regression to Detect the Fraudulent Financial Statements (Zastosowanie regresji logistycznej do wykrywania falszowania sprawozdan finansowych)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 14(63), pages 89-102.
• Bartlomiej Juras & Malgorzata Czerny, 2016. "Budgeting as a Method of Cost Management Using a Residential Community as an Example (Budzetowanie jako metoda zarzadzania kosztami na przykladzie wspolnoty mieszkaniowej)," Research Reports, University of Warsaw, Faculty of Management, vol. 2(21), pages 42-59.
• Adriana Kaszuba-Perz, 2016. "The Needs and Possibilities of Application of Management Accounting and Controlling Tools Which Support Risk Identification and Assessment in Successive Phases of Company Growth (Potrzeby i mozliwosci," Research Reports, University of Warsaw, Faculty of Management, vol. 2(21), pages 60-70.
• Okoro Godsday Edesiri, 2016. "Time Series Behaviour And The Predictive Ability Of Accounting Numbers: Evidence From Listed Firms In Nigeria," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 8(2 (July)), pages 182-190.
• Gergana Nikolova, 2016. "On Accounting Principles In The Context Of The New Accounting Law," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 8(2 (July)), pages 191-218.
• Inaya Lucky Salubi & Ekwueme Chizoba Marcella, 2016. "Corporate Borrowing And Tax Shield Among Listed Companies In Nigeria," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 8(2 (July)), pages 239-251.
• Eleonora Stancheva-Todorova, 2016. "Possibilities For Conceptualization Of The Contemporary Accounting Theory (Part One)," Yearbook of St Kliment Ohridski University of Sofia, Faculty of Economics and Business Administration, St Kliment Ohridski University of Sofia, Faculty of Economics and Business Administration, vol. 14(1), pages 287-319, March.
• Guillaume Plantin & Jean Tirole, 2018. "Marking to Market versus Taking to Market," American Economic Review, American Economic Association, vol. 108(8), pages 2246-2276, August.
  • Plantin, Guillaume & Tirole, Jean, 2015. "Marking to market versus taking to market," LSE Research Online Documents on Economics 65104, London School of Economics and Political Science, LSE Library.
  • Guillaume Plantin & Jean Tirole, 2016. "Marking to Market versus Taking to Market," Sciences Po publications info:hdl:2441/7pu0mfr14h9, Sciences Po.
  • Guillaume Plantin & Jean Tirole, 2018. "Marking to Market versus Taking to Market," Sciences Po publications info:hdl:2441/4mmob120cl8, Sciences Po.
• Matthias Vogl & Reiner Leidl, 2016. "Informing management on the future structure of hospital care: an extrapolation of trends in demand and costs in lung diseases," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 17(4), pages 505-517, May.
• Brigitte Eierle & Simone Wencki, 2016. "The determinants of capitalising development costs in private companies: evidence from Germany," Journal of Business Economics, Springer, vol. 86(3), pages 259-300, April.
• Ivo Schedlinsky & Friedrich Sommer & Arnt Wöhrmann, 2016. "Risk-taking in tournaments: an experimental analysis," Journal of Business Economics, Springer, vol. 86(8), pages 837-866, November.
• Yuri Biondi & Simone Righi, 2016. "What does the financial market pricing do? A simulation analysis with a view to systemic volatility, exuberance and vagary," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 11(2), pages 175-203, October.
  • Yuri Biondi & Simone Righi, 2013. "What does the financial market pricing do? A simulation analysis with a view to systemic volatility, exuberance and vagary," Papers 1312.7460, arXiv.org.
• Ahmed Ayadi & Sami Hammami, 2016. "Efficiency Measurement and Determinants of the Public Transport Industry in Tunisia," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 7(2), pages 613-629, June.
• Berend Van der Kolk & Tom Schokker, 2016. "Strategy implementation through hierarchical couplings in a management control package: an explorative case study," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 129-154, May.
• Nils Crasselt & Christian Lohmann, 2016. "Considering real options in short-term decision making," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(4), pages 351-369, November.
• Cathérine Grisar & Matthias Meyer, 2016. "Use of simulation in controlling research: a systematic literature review for German-speaking countries," Management Review Quarterly, Springer, vol. 66(2), pages 117-157, April.
• Mao-Chang Wang & Meng-Han Lee & Jia-Jiann Chuang, 2016. "Relations among audit committee establishment, information transparency and earnings quality: evidence from simultaneous equation models," Quality & Quantity: International Journal of Methodology, Springer, vol. 50(6), pages 2417-2431, November.
• Preeti Choudhary & Allison Koester & Terry Shevlin, 2016. "Measuring income tax accrual quality," Review of Accounting Studies, Springer, vol. 21(1), pages 89-139, March.
• Yaniv Konchitchki & Yan Luo & Mary L. Z. Ma & Feng Wu, 2016. "Accounting-based downside risk, cost of capital, and the macroeconomy," Review of Accounting Studies, Springer, vol. 21(1), pages 1-36, March.
• Henry L. Friedman & John S. Hughes & Richard Saouma, 2016. "Implications of biased reporting: conservative and liberal accounting policies in oligopolies," Review of Accounting Studies, Springer, vol. 21(1), pages 251-279, March.
• Edward Johnson & Nicole Bastian Johnson & Thomas Pfeiffer, 2016. "Dual transfer pricing with internal and external trade," Review of Accounting Studies, Springer, vol. 21(1), pages 140-164, March.
• Danling Jiang & Alok Kumar & Kelvin K. F. Law, 2016. "Political contributions and analyst behavior," Review of Accounting Studies, Springer, vol. 21(1), pages 37-88, March.
• Qianyun Huang & Terrance R. Skantz, 2016. "The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements," Review of Accounting Studies, Springer, vol. 21(1), pages 198-250, March.
• Brian Bratten & Monika Causholli & Urooj Khan, 2016. "Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components," Review of Accounting Studies, Springer, vol. 21(1), pages 280-315, March.
• Stephen Baginski & Elizabeth Demers & Chong Wang & Julia Yu, 2016. "Contemporaneous verification of language: evidence from management earnings forecasts," Review of Accounting Studies, Springer, vol. 21(1), pages 165-197, March.
• Thaddeus Neururer & George Papadakis & Edward J. Riedl, 2016. "Tests of investor learning models using earnings innovations and implied volatilities," Review of Accounting Studies, Springer, vol. 21(2), pages 400-437, June.
• Bok Baik & Kyonghee Kim & Richard Morton & Yongoh Roh, 2016. "Analysts’ pre-tax income forecasts and the tax expense anomaly," Review of Accounting Studies, Springer, vol. 21(2), pages 559-595, June.
• Kathleen Powers & John R. Robinson & Bridget Stomberg, 2016. "How do CEO incentives affect corporate tax planning and financial reporting of income taxes?," Review of Accounting Studies, Springer, vol. 21(2), pages 672-710, June.
• Jian Cao & Feng Chen & Julia L. Higgs, 2016. "Late for a very important date: financial reporting and audit implications of late 10-K filings," Review of Accounting Studies, Springer, vol. 21(2), pages 633-671, June.
• Ning Zhang, 2016. "The effects of anticipated future investments on firm value: evidence from mergers and acquisitions," Review of Accounting Studies, Springer, vol. 21(2), pages 516-558, June.
• Wei Zhu, 2016. "Accruals and price crashes," Review of Accounting Studies, Springer, vol. 21(2), pages 349-399, June.
• Alexander Nezlobin & Madhav V. Rajan & Stefan Reichelstein, 2016. "Structural properties of the price-to-earnings and price-to-book ratios," Review of Accounting Studies, Springer, vol. 21(2), pages 438-472, June.
• Bin Miao & Siew Hong Teoh & Zinan Zhu, 2016. "Limited attention, statement of cash flow disclosure, and the valuation of accruals," Review of Accounting Studies, Springer, vol. 21(2), pages 473-515, June.
• Dmitri Byzalov & Sudipta Basu, 2016. "Conditional conservatism and disaggregated bad news indicators in accrual models," Review of Accounting Studies, Springer, vol. 21(3), pages 859-897, September.
• Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar, 2016. "A review of the IFRS adoption literature," Review of Accounting Studies, Springer, vol. 21(3), pages 898-1004, September.
• Paul A. Griffin & Hyun A. Hong & Jeong-Bon Kim, 2016. "Price discovery in the CDS market: the informational role of equity short interest," Review of Accounting Studies, Springer, vol. 21(4), pages 1116-1148, December.
• Shuping Chen & Jake Thomas & Frank Zhang, 2016. "Spring-loading future performance when no one is looking? Earnings and cash flow management around acquisitions," Review of Accounting Studies, Springer, vol. 21(4), pages 1081-1115, December.
• Benjamin Segal & Dan Segal, 2016. "Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling," Review of Accounting Studies, Springer, vol. 21(4), pages 1203-1244, December.
• Jonathan Lewellen & Robert J. Resutek, 2016. "The predictive power of investment and accruals," Review of Accounting Studies, Springer, vol. 21(4), pages 1046-1080, December.
• Sanjay W. Bissessur & David Veenman, 2016. "Analyst information precision and small earnings surprises," Review of Accounting Studies, Springer, vol. 21(4), pages 1327-1360, December.
• Ole-Kristian Hope & Danqi Hu & Hai Lu, 2016. "The benefits of specific risk-factor disclosures," Review of Accounting Studies, Springer, vol. 21(4), pages 1005-1045, December.
• Jae B. Kim, 2016. "Accounting flexibility and managers’ forecast behavior prior to seasoned equity offerings," Review of Accounting Studies, Springer, vol. 21(4), pages 1361-1400, December.
• Ernesto Lopez-Valeiras & Maria Beatriz Gonzalez-Sanchez & Jacobo Gomez-Conde, 2016. "The effects of the interactive use of management control systems on process and organizational innovation," Review of Managerial Science, Springer, vol. 10(3), pages 487-510, July.
• Birgit Beinsen, 2016. "Conservative accounting as a signaling device in debt covenants," Review of Managerial Science, Springer, vol. 10(4), pages 801-829, October.
• Ksenija Denčić-Mihajlov & Dejan Spasić, 2016. "Mandatory and Voluntary Disclosures of Serbian Listed Companies - Achieved Level and Some Recommendation for Improving their Relevance," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Eastern Macedonia and Thrace Institute of Technology (EMATTECH), Kavala, Greece, vol. 9(1), pages 27-38, April.
• Matt Hopkins & William Lazonick, 2016. "The Mismeasure of Mammon: Uses and Abuses of Executive Pay Data," Working Papers Series 49, Institute for New Economic Thinking.
• María Isabel Manzano Martín & María Nieves Redondo Martín & María Paz Robles Paramio, 2016. "Los centros especiales de empleo en Castilla y León, 2007-2013: efectos de la crisis en función de la personalidad jurídica que adoptan
  [Special employment centers in Castile and Leon 2007-2013: ef," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 122, pages 191-218.
• Emilio Mauleón Méndez & Juana Isabel Genovart Balaguer, 2016. "Pongamos orden en los libros y las cuentas anuales de las sociedades agrarias de transformación
  [Let´s put in order the accounting records and annual accounts of the agrarian processing companies]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 122, pages 219-251.
• Inna Makarenko & Oleksiy Plastun, 2016. "Quasi-Competitiveness of the Audit Services Market in Ukraine: The Aspect of European Integration," Visnyk of the National Bank of Ukraine, National Bank of Ukraine, issue 237, pages 27-41.
• Tze San Ong & Boon Heng Teh & Sin Huei Ng & Wei Ni Soh, 2016. "Environmental Management System and Financial Performance," Institutions and Economies (formerly known as International Journal of Institutions and Economies), Faculty of Economics and Administration, University of Malaya, vol. 8(2), pages 27-53, April.
• Nur Fatin Kasbun & Boon Heng Teh & Tze San Ong, 2016. "Sustainability Reporting and Financial Performance of Malaysian Public Listed Companies," Institutions and Economies (formerly known as International Journal of Institutions and Economies), Faculty of Economics and Administration, University of Malaya, vol. 8(4), pages 78-93, October.
• Corina Liana BULGARU, 2016. "Impairment of Assets - Challenges and Critical Acclaim of Current Impairment Provisions in Accordance with IAS 36, Impairment of Assets," The Valuation Journal, National Association of Romanian Valuers, vol. 11(2), pages 30-65.
• Leandro Escobar TORRES, 2016. "Update on Regulation of Real Property Valuation for Bank Accounting Purposes in Spain," The Valuation Journal, National Association of Romanian Valuers, vol. 11(2), pages 66-75.
• BRAD, Laura & CIOBANU, Radu & DOBRE, Florin, 2016. "Does Earnings Management Change After The Adoption Of The Ifrs? Evidence From Romania," Studii Financiare (Financial Studies), Centre of Financial and Monetary Research "Victor Slavescu", vol. 20(1), pages 21-36.
• Dragan Georgiev, 2016. "Applying Of The Uniform System Of Accounts For The Lodging Industry (USALI) For The Purposes Of Financial And Management Accounting," Izvestiya, Varna University of Economics, issue 2, pages 154-167.
• Serdarević Nino & Muratović-Dedić Ajla & Karić Inela, 2016. "Doing Business with the State and Firms’ Growth. Grasping Invisible Relational Capital," Scientific Annals of Economics and Business, Sciendo, vol. 63(3), pages 415-428, November.

2015

• Gil-Lafuente, Anna M. & González-Santoyo, Federico & Flores Romero, Martha B., 2015. "Presupuesto base cero, gestión de la tesorería en contexto de incertidumbre (fuzzy logic): técnica y aplicación," Revista Nicolaita de Estudios Económicos, Universidad Michoacana de San Nicolás de Hidalgo, Instituto de Investigaciones Económicas y Empresariales, vol. 0(1), pages 39-52.
• GĂDĂU, Liana, 2015. "The transposition of the balance sheet to financial and functional balance sheet. Research and development," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 6(3), pages 21-29.
• Sommerer, Jan, 2015. "Anforderungen an ein wirkungsorientiertes Personalcontrolling," Zeitschrift für interdisziplinäre ökonomische Forschung, Allensbach Hochschule, issue 2, pages 69-71, Dezember.
• IOANA Herbei (MOȚ), 2015. "PERCEPTIONS OF PROFESSIONAL ACCOUNTANTS REGARDING ACCOUNTING POLICIES (International Conference "Recent Advances in Economic and Social Research", 13-14 mai 2015, București)," Institute for Economic Forecasting Conference Proceedings 151207, Institute for Economic Forecasting.
• Alina Beattrice Vladu, 2015. "AN EMPIRICAL INVESTIGATION REGARDING THE ETHICS OF EARNINGS MANAGEMENT (International Conference "Recent Advances in Economic and Social Research", 13-14 mai 2015, București)," Institute for Economic Forecasting Conference Proceedings 151209, Institute for Economic Forecasting.
• Marzena KRAWCZYK, 2015. "The Use of Balanced Scorecard in Implementation of the User-Driven Innovation Concept," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 18(2), pages 293-309, December.
• Valerian LAVAL, 2015. "Restructuring Stakeholder Collaboration and how Controlling can Add Value by Managing Educational CSR Initiatives - An Analysis Based on Multi Stakeholder Projects," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 16(2), pages 205-221, May.
• Daniela Georgescu, 2015. "Legislative Similarities and Differences between the Annual Financial Statements for the Individual and Consolidated Economic Entities," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 10(2), pages 37-44, December.
• Jacek Gad, 2015. "Disclosures On Control Over Financial Reporting: The Reporting Practice Of Banks Listed On The Warsaw Stock Exchange," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 11(1), pages 1-10, August.
• Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
• Greg Clinch & Robert E Verrecchia, 2015. "Voluntary disclosure and the cost of capital," Australian Journal of Management, Australian School of Business, vol. 40(2), pages 201-223, May.
• Michalis Makrominas, 2015. "The impact of analyst-investor disagreement on the cross-section of implied cost of capital," Australian Journal of Management, Australian School of Business, vol. 40(2), pages 224-244, May.
• Doina Maria Tilea & Dragos Laurentiu Zaharia & Vasile Bleotu, 2015. "A constructive perspective on the concept of performance according to OMPF 1802/2014," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 4(1), pages 63-67, April.
• Dinu Octavian Nicolescu, 2015. "The connection between financial management and financial control," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 4(2), pages 42-45, August.
• Chollada Love, 2015. "The Study on Guideline for Cost Reduction Using Activity Based Costing System of PST Concrete Company," Proceedings of International Academic Conferences 1003104, International Institute of Social and Economic Sciences.
• Josipa Mrsa & Josip Cicak, 2015. "Evaluating equity in fair value accounting," Proceedings of International Academic Conferences 1003167, International Institute of Social and Economic Sciences.
• Katarzyna ?wietla & Mario Nicoliello, 2015. "National Regulations And Implementation Of International Accounting Solutions In The Practice Of Small And Medium Enterprises. The Example Of Poland And Italy," Proceedings of International Academic Conferences 1003631, International Institute of Social and Economic Sciences.
• Loreta Bebi, 2015. "The impact of moral intensity dimensions in ethical decision making process of Albanian accounting students," Proceedings of International Academic Conferences 1003815, International Institute of Social and Economic Sciences.
• Flavia Stoian & Geanina Gabriela Tudose & Grazia-Oana Petroianu & DANIELA NICOLETA MEDINTU, 2015. "Going Concern Research Assessment for Quoted Romanian Agricultural Companies," Proceedings of International Academic Conferences 2504109, International Institute of Social and Economic Sciences.
• Levan Sabauri & Elena Kharabadze, 2015. "Methods of Accounting and Assessment of the Biological Assets and Agricultural Products in the Absence of an Active Market (by the International Accounting Standards)," Proceedings of International Academic Conferences 2604496, International Institute of Social and Economic Sciences.
• Tereza Miková, 2015. "Do IFRS Decrease Earnings Manipulation in European countries?," Proceedings of International Academic Conferences 2805070, International Institute of Social and Economic Sciences.
• Nami Shimada & Toshimichi Homma, 2015. "Analysis of the impact of goodwill impairment information on corporate value," Proceedings of International Academic Conferences 3105400, International Institute of Social and Economic Sciences.
• Pavel Strach & Irena Stejskalova, 2015. "New Didactic Approaches in Accounting: Moving Beyond the Calculation Exercise," Proceedings of Business and Management Conferences 2304424, International Institute of Social and Economic Sciences.
• Miron Vasile Cristian Ioachim, 2015. "Financial Balance ? An Important Objective for the Stakeholders in Romanian?s Energy Sector," Proceedings of Economics and Finance Conferences 2205013, International Institute of Social and Economic Sciences.
• Jeroh Edirin & Ekwueme C. M. & Okoro G. Edesiri, 2015. "Corporate Governance, Financial Performance And Audit Quality Of Listed Firms In Nigeria," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 7(2 (July)), pages 220-231.
• Vasiliki Makri, 2015. "What Triggers Loan Losses? An Empirical Investigation of Greek Financial Sector," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, vol. 65(3-4), pages 119-143, july-Dece.
• GEORGESCU Floarea, 2015. "Financial Management of the Company Treasury Department During the Current Economic Crisis," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 4(1), pages 24-31, March.
• Kose John & Joe Shangguan & Ravi Mateti, 2015. "Financing activities after accounting restatements: an examination of SEOs and PIPEs," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 5(1), pages 139-160, June.
• Yue Chen & Lingxiang Li & Haizhi Wang & Peng Wang, 2015. "Institutional investors and conservative financial reporting: evidence from China," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 5(1), pages 161-178, June.
• Yuri Biondi & Pierpaolo Giannoccolo, 2015. "Share price formation, market exuberance and financial stability under alternative accounting regimes," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 10(2), pages 333-362, October.
• Christian Lohmann, 2015. "Managerial incentives for capacity investment decisions," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(1), pages 27-49, April.
• Thomas Liessem & Ivo Schedlinsky & Anja Schwering & Friedrich Sommer, 2015. "Budgetary slack under budget-based incentive schemes—the behavioral impact of social preferences, organizational justice, and moral disengagement," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(1), pages 81-94, April.
• Sina Hocke & Matthias Meyer & Iris Lorscheid, 2015. "Improving simulation model analysis and communication via design of experiment principles: an example from the simulation-based design of cost accounting systems," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(2), pages 131-155, August.
• Cathérine Grisar & Matthias Meyer, 2015. "Use of Monte Carlo simulation: an empirical study of German, Austrian and Swiss controlling departments," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(2), pages 249-273, August.
• Nils Patschureck & Friedrich Sommer & Arnt Wöhrmann, 2015. "Contract design as a risk management tool in corporate acquisitions: theoretical foundations and empirical evidence," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(4), pages 279-316, October.
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• Alexios Kythreotis, 2015. "The Interrelation among Faithful Representation (Reliability), Corruption and IFRS Adoption: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Eastern Macedonia and Thrace Institute of Technology (EMATTECH), Kavala, Greece, vol. 8(1), pages 25-50, August.
• Bert de Bruijn & Philip Hans Franses, 2015. "How Informative are the Unpredictable Components of Earnings Forecasts?," Tinbergen Institute Discussion Papers 15-032/III, Tinbergen Institute.
• Anna Wildowicz-Giegiel & Adam Wyszkowski, 2015. "Absorption Of Eu Funds In The Context Of Polish Enterprises Competitiveness Measured By Profitability Ratios," Oeconomia Copernicana, Polskie Towarzystwo Ekonomiczne Oddzial w Toruniu, Wydzial Nauk Ekonomicznych i Zarzadzania UMK, vol. 6(1), pages 113-123, March.
• Peter Friedrich, 2015. "Determining Social Capital By Social Accounting," Oeconomia Copernicana, Polskie Towarzystwo Ekonomiczne Oddzial w Toruniu, Wydzial Nauk Ekonomicznych i Zarzadzania UMK, vol. 6(1), pages 47-73, March.
• Emilio Mauleón Méndez & Juana Isabel Genovart Balaguer, 2015. "El capital y la aplicación de resultados en las sociedades agrarias de transformación: praxis y propuestas lege ferenda
  [The capital and application of results in agrarian processing companies: pra," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 118, pages 148-179.
• Miguel Angel Zubiaurre Artola & Lorea Andicoechea Orondo & Ainhoa Saitua Iribar, 2015. "Aplicación de la Orden EHA/3360/2010 sobre aspectos contables de las cooperativas: efectos en los fondos propios de las cooperativas de la Comunidad Autónima del País Vasco
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• Julian Martínez Vargas & Pedro Carmona Ibáñez & José Pozuelo Campillo, 2015. "La presión fiscal en las cooperativas: una valoración por tamaños, comunidades y sectores para el periodo 2008-2011
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• Mouhcine Tallaki & Enrico Bracci & Monia Castellini, 2015. "Accounting learning preferences: the role of visualisation," Working Papers 2015094, University of Ferrara, Department of Economics.
• Tze San Ong & Teh Boon Heng & Nuranisma Ahmad & Haslinah Muhamad, 2015. "Relation between Corporate Governance Attributes and Financial Performance in Oil and Gas Industries," Institutions and Economies (formerly known as International Journal of Institutions and Economies), Faculty of Economics and Administration, University of Malaya, vol. 7(2), pages 56-84, July.
• Vladimir Chaya, 2015. "The system of analytical triggers in anti-crisis management," Working Papers 0019, Moscow State University, Faculty of Economics.
• Mincho Minev, 2015. "Integrated Model For The Initial Measurement Of Assets Created In Enterprises," Izvestiya, Varna University of Economics, issue 3, pages 93-103.
• Tian, Shaonan & Yu, Yan & Guo, Hui, 2015. "Variable selection and corporate bankruptcy forecasts," Journal of Banking & Finance, Elsevier, vol. 52(C), pages 89-100.
• Bornemann, Sven & Kick, Thomas & Pfingsten, Andreas & Schertler, Andrea, 2015. "Earnings baths by CEOs during turnovers: empirical evidence from German savings banks," Journal of Banking & Finance, Elsevier, vol. 53(C), pages 188-201.
• García-Meca, Emma & García-Sánchez, Isabel-María & Martínez-Ferrero, Jennifer, 2015. "Board diversity and its effects on bank performance: An international analysis," Journal of Banking & Finance, Elsevier, vol. 53(C), pages 202-214.
• Haw, In-Mu & Hu, Bingbing & Lee, Jay Junghun, 2015. "Product market competition and analyst forecasting activity: International evidence," Journal of Banking & Finance, Elsevier, vol. 56(C), pages 48-60.
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• Chen, Tao & Harford, Jarrad & Lin, Chen, 2015. "Do analysts matter for governance? Evidence from natural experiments," Journal of Financial Economics, Elsevier, vol. 115(2), pages 383-410.
• Lyle, Matthew R. & Wang, Charles C.Y., 2015. "The cross section of expected holding period returns and their dynamics: A present value approach," Journal of Financial Economics, Elsevier, vol. 116(3), pages 505-525.
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• Ball, Ray & Gerakos, Joseph & Linnainmaa, Juhani T. & Nikolaev, Valeri V., 2015. "Deflating profitability," Journal of Financial Economics, Elsevier, vol. 117(2), pages 225-248.
• Massa, Massimo & Qian, Wenlan & Xu, Weibiao & Zhang, Hong, 2015. "Competition of the informed: Does the presence of short sellers affect insider selling?," Journal of Financial Economics, Elsevier, vol. 118(2), pages 268-288.
• Ji, Xu-dong & Lu, Wei & Qu, Wen, 2015. "Determinants and economic consequences of voluntary disclosure of internal control weaknesses in China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(1), pages 1-17.
• Yao, Dai Fei (Troy) & Percy, Majella & Hu, Fang, 2015. "Fair value accounting for non-current assets and audit fees: Evidence from Australian companies," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(1), pages 31-45.
• Chen, Jengfang & Duh, Rong-Ruey & Hsu, Audrey Wen-Hsin & Pan, Chien-Min, 2015. "Can Anglo-Saxon audit committee scheme improve earnings quality in non-Anglo-Saxon environments?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(1), pages 61-74.
• Chen, Lucy Huajing & Deng, Saiying & Gupta, Parveen P. & Sami, Heibatollah, 2015. "The SEC's elimination of 20-F reconciliation and information asymmetry," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(1), pages 75-87.
• Lambert, David & Matolcsy, Zoltan & Wyatt, Anne, 2015. "Analysts' earnings forecasts and technological conditions in the firm's investment environment," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 104-120.
• Duellman, Scott & Hurwitz, Helen & Sun, Yan, 2015. "Managerial overconfidence and audit fees," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 148-165.
• Ball, Fiona & Tyler, Jonathan & Wells, Peter, 2015. "Is audit quality impacted by auditor relationships?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 166-181.
• Shan, Yuan George & Troshani, Indrit & Richardson, Grant, 2015. "An empirical comparison of the effect of XBRL on audit fees in the US and Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 89-103.
• Enomoto, Masahiro & Kimura, Fumihiko & Yamaguchi, Tomoyasu, 2015. "Accrual-based and real earnings management: An international comparison for investor protection," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(3), pages 183-198.
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• Abdul Majid, Jamaliah, 2015. "Reporting incentives, ownership concentration by the largest outside shareholder, and reported goodwill impairment losses," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(3), pages 199-214.
• Al-Hadi, Ahmed & Taylor, Grantley & Hossain, Mahmud, 2015. "Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC," Journal of Multinational Financial Management, Elsevier, vol. 29(C), pages 66-98.
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• Kim, Young Jun & Kim, Jung Hoon & Kwon, Sewon & Lee, Su Jeong, 2015. "Percent accruals and the accrual anomaly: Korean evidence," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 340-366.
• Duong, Lien & Evans, John, 2015. "CFO compensation: Evidence from Australia," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 425-443.
• Koh, SzeKee & Durand, Robert B. & Limkriangkrai, Manapon, 2015. "The value of Saints and the price of Sin," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 56-72.
• Jin, Kai & Shan, Yaowen & Taylor, Stephen, 2015. "Matching between revenues and expenses and the adoption of International Financial Reporting Standards," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 90-107.
• Wang, Qian & Ettredge, Michael, 2015. "Discretionary allocation of corporate income to segments," Research in Accounting Regulation, Elsevier, vol. 27(1), pages 1-13.
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• Wu, Meng-Wen & Shen, Chung-Hua & Lu, Chin-Hwa, 2015. "Do more foreign strategic investors and more directors improve the earnings smoothing? The case of China," International Review of Economics & Finance, Elsevier, vol. 36(C), pages 3-16.
• Lin, Wen-Chun & Liao, Tsai-Ling, 2015. "Exchange listing type and firm financial reporting behavior," International Review of Economics & Finance, Elsevier, vol. 38(C), pages 234-249.
• Moumen, Néjia & Ben Othman, Hakim & Hussainey, Khaled, 2015. "The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets," Research in International Business and Finance, Elsevier, vol. 34(C), pages 177-204.
• Demirovic, Amer & Tucker, Jon & Guermat, Cherif, 2015. "Accounting data and the credit spread: An empirical investigation," Research in International Business and Finance, Elsevier, vol. 34(C), pages 233-250.
• Reguera Alvarado, Nuria & Laffarga Briones, Joaquina & de Fuentes Ruiz, Pilar, 2015. "Modelos de gestión de resultados: un estudio transnacional," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 11-19.
• Alvarez Etxeberria, Igor & Garayar, Ainhoa & Calvo Sánchez, José Antonio, 2015. "Development of sustainability reports for farming operations in the Basque Country using the Delphi method," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 44-54.
• Martínez Vargas, Julián, 2015. "Del impuesto sobre beneficios devengado al pagado: una valoración del cálculo del tipo impositivo efectivo," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 68-77.
• Marín Hernández, Salvador & Antón Renart, Marcos & Ortiz Martínez, Esther, 2015. "Evidencia empírica de los economistas españoles tras 5 años de aplicación de la reforma contable," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 87-98.
• Molina Sánchez, Horacio & Mora Enguídanos, Araceli, 2015. "Cambios conceptuales en la contabilidad de los arrendamientos: retos normativos y académicos," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(1), pages 99-113.
• Delgado Hurtado, María del Mar & Castrillo Lara, Luis Ángel, 2015. "Efectividad del aprendizaje cooperativo en contabilidad: una contrastación empírica," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 18(2), pages 138-147.
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• Marica Javorovic, 2015. "Novi Zakon O Raèunovodstvu - Usporedni I Kritièki Prikaz," FIP - Journal of Finance and Law, Effectus - University College for Law and Finance, vol. 3(1), pages 101-111.
• Marica Javorovic, 2015. "Novi Zakon O Računovodstvu – Usporedni I Kritički Prikaz," Effectus - Working Paper Series 0003, Effectus - University College for Law and Finance.
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• Guillaume Plantin & Jean Tirole, 2018. "Marking to Market versus Taking to Market," American Economic Review, American Economic Association, vol. 108(8), pages 2246-2276, August.
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• Oluwatoyin Muse Johnson Popoola & Ayoib B Che-Ahmad & Rose Shamsiah Samsudin, 2015. "An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria," Accounting Research Journal, Emerald Group Publishing, vol. 28(1), pages 78-97, July.
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• Mohammed Amidu & Ransome Kuipo, 2015. "Earnings management, funding and diversification strategies of banks in Africa," Accounting Research Journal, Emerald Group Publishing, vol. 28(2), pages 172-194, September.
• Liang Song, 2015. "Accounting disclosure, stock price synchronicity and stock crash risk: An emerging-market perspective," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 23(4), pages 349-363, October.
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• K. Papageorgiou & Abdel K. Halabi, 2015. "Factors contributing toward student performance in a distance education accounting degree," Meditari Accountancy Research, Emerald Group Publishing, vol. 22(2), pages 211-223, January.
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• Abdullah Mohammed Ayedh & Abdelghani Echchabi, 2015. "Shari’ah supervision in the Yemeni Islamic banks: a qualitative survey," Qualitative Research in Financial Markets, Emerald Group Publishing, vol. 7(2), pages 159-172, May.
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• Dragan Mihajlovic, Svetislav Stankovic, Milos Nikolic, 2015. "Analysis Financial Balance As Base Management Company," Ekonomika, Journal for Economic Theory and Practice and Social Issues 2015-01, „Ekonomika“ Society of Economists, Niš (Serbia).
• Ana-Alexandrina POPESCU, 2015. "Competitive Advantages of the Entrepreneur Product in Bank Accounts," Eco-Economics Review, Ecological University of Bucharest, Economics Faculty and Ecology and Environmental Protection Faculty, vol. 1(1), pages 17-24, June.
• Ana Alexandrina POPESCU, 2015. "Benchmarking Study on Comparative Analysis of Performance Bank," Economics of Sustainable Development.The Economic Impact of Climate Change. - Working papers 05, Ecological University of Bucharest, Department of Economics.
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• Carmen NISTOR, 2015. "Some Aspects Regarding The Theories Of Consolidated Financial Statements," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 431-436, April.
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• Marian SOCOLIUC & Stela CARAMAN & Veronica GROSU, 2015. "The Bsc Method Used In Achieving Organisational Strategic Objectives," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 519-525, April.
• Radu-Dan TURCU, 2015. "Sustainability Reporting – An Analysis Of The Worldwide Diffusion," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 557-564, April.
• Mihaela TURTUREA, 2015. "Integrated Reporting Into Practice – A Ten Year Experience," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 565-571, April.
• Mirela NICHITA, 2015. "Regression Model For Risk Reporting In Financial Statements Of Accounting Services Entities," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 8, pages 101-107, June.
• Delia Corina MIHALȚAN & Radu MĂRGINEAN, 2015. "Particularities Of The Financial Information System In Nonprofit Organizations," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 8, pages 65-72, June.
• Ramona Maria CHIVU, 2015. "Economy And Environment. Points Of View And Actions," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 8, pages 73-76, June.
• Radu MĂRGINEAN & Delia Corina MIHALȚAN, 2015. "Diagnosis Of Bankruptcy Risk In The Furniture Industry Using The Canon-Holder And Altman Models," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 8, pages 83-91, June.
• Dorel MATEȘ & Eduard AJTAY & Antonela SANDU (URSACHI), 2015. "Accounting Information Indispensable Source For The Discovery Of Tax Evasion In The Field Of Products Subject To Excise," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 9, pages 71-75, December.
• Christopher Mejía Argueta & Catalina Higuita Salazar, 2015. "Costo de servir como variable de decisión estratégica en el diseño de estrategias de atención a canales de mercados emergentes," Estudios Gerenciales, Universidad Icesi, January.
• Sandra Milena Muñoz López & Gustavo Alberto Ruiz Rojas & Héctor José Sarmiento Ramírez, 2015. "Didácticas para la formación en investigación contable: una discusión crítica de las prácticas de enseñanza," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 0(1), pages 53-86, June.
• Noemí Vásquez Quevedo & Ruth Alejandra Patiño Jacinto, 2015. "El subsistema de formación contable en Colombia y México," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 0(1), pages 87-102, June.
• Jair Antonio Fagundes & Cristina Crespo Soler & Vicente Ripoll Feliu & Maria Leonor Ferreira, 2015. "Indicadores para o gerenciamento de faculdades: um estudo de dois casos na espanha," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 23(2), pages 109-121, December.
• José I. Sastoque Rubio & Luis H. Restrepo Sierra, 2015. "Modelo para el análisis de la aplicación de la NIC 41 en las empresas ganaderas en el departamento del Meta," Revista Lebret, Universidad Santo Tomás - Bucaramanga, vol. 7, pages 27-51, December.
• Mariusz Karwowski, 2015. "The effects of the evolution of the business model in a period of economic crisis — a study of annual reports of selected airlines," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, vol. 14(4), pages 479-490, December.
• Dong, Yi & Massa, Massimo & Zhang, Hong, 2015. "Guru Dreams and Competition: An Anatomy of the Economics of Blogs," CEPR Discussion Papers 10470, C.E.P.R. Discussion Papers.
• Brian M. Burnett & Elizabeth A. Gordon & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2015. "Earnings Quality: Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP," Accounting Perspectives, John Wiley & Sons, vol. 14(3), pages 212-249, September.
  • Burnett, Brian M. & Gordon, Elizabeth A. & Jorgensen, Bjorn N. & Linthicum, Cheryl L., 2015. "Earnings quality: evidence from Canadian firms’ choice between IFRS and U.S. GAAP," LSE Research Online Documents on Economics 62325, London School of Economics and Political Science, LSE Library.
• Bill Francis & Iftekhar Hasan & Jong Chool Park & Qiang Wu, 2015. "Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism," Contemporary Accounting Research, John Wiley & Sons, vol. 32(3), pages 1285-1318, September.
  • Francis, Bill & Hasan, Iftekhar & Wu, Qiang & Park, Jong Chool, 2014. "Gender differences in financial reporting decision-making: Evidence from accounting conservatism," Research Discussion Papers 1/2014, Bank of Finland.
• Valerian LAVAL, 2015. "Improving the controlling function with a structured optimization project," Timisoara Journal of Economics and Business, West University of Timisoara, Romania, Faculty of Economics and Business Administration, vol. 8(2), pages 203-219, December.
• Jadranka MRSIK & Ninko KOSTOVSKI, 2015. "Environmental and social responsibility reporting. Do Macedonian companies disclose those information and how?," Timisoara Journal of Economics and Business, West University of Timisoara, Romania, Faculty of Economics and Business Administration, vol. 8(2), pages 220-231, December.
• Ana Ježovita, 2015. "Accounting Information in a Business Decision-Making Process – Evidence from Croatia," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 18(1), pages 61-79, May.
• Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2015. "Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment," arqus Discussion Papers in Quantitative Tax Research 187, arqus - Arbeitskreis Quantitative Steuerlehre.
• Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015. "Does legality matter? The case of tax avoidance and evasion," arqus Discussion Papers in Quantitative Tax Research 193, arqus - Arbeitskreis Quantitative Steuerlehre.
• Eichfelder, Sebastian & Lau, Mona, 2015. "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," arqus Discussion Papers in Quantitative Tax Research 195, arqus - Arbeitskreis Quantitative Steuerlehre.
• Nippel, Peter, 2015. "Eine finanzwirtschaftliche Analyse der Risikovorsorge für erwartete Verluste im Kreditgeschäft," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 659, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
• Hopp, Janina & Nippel, Peter, 2015. "Periodenerfolgsmessung und Risikovorsorge im Kreditgeschäft: Ein grundlegender Überblick und Vergleich alternativer Ansätze der Bewertung von Kreditforderungen," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 662, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
• Grdošić, Lidija, 2015. "Creating a Profile of Employees in the Accounting Department," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2015), Kotor, Montengero, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Kotor, Montengero, 10-11 September 2015, pages 333-338, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
• Veledar, Benina, 2015. "The Role of Accounting in the Prevention of Corruption: Perception of Experts from Bosnia and Herzegovina," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2015), Kotor, Montengero, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Kotor, Montengero, 10-11 September 2015, pages 399-406, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
• Sam, Choon-Yin & Tiong, Paul N. C., 2015. "An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia," EconStor Open Access Articles, ZBW - Leibniz Information Centre for Economics, pages 3-14.
• Demmer, Matthias, 2015. "Improving profitability forecasts with information on earnings quality," Discussion Papers 2015/16, Free University Berlin, School of Business & Economics.
• Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015. "Does legality matter? The case of tax avoidance and evasion," Discussion Papers 2015/23, Free University Berlin, School of Business & Economics.
• Eichfelder, Sebastian & Lau, Mona, 2015. "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," Discussion Papers 2015/33, Free University Berlin, School of Business & Economics.
• Dirksmeyer, Walter (Ed.) & Theuvsen, Ludwig (Ed.) & Kayser, Maike (Ed.), 2015. "Aktuelle Forschung in der Gartenbauökonomie: Tagungsband zum 1. Symposium für Ökonomie im Gartenbau am 27. November 2013 in der Paulinerkirche Göttingen," Thünen Reports 22, Johann Heinrich von Thünen Institute, Federal Research Institute for Rural Areas, Forestry and Fisheries.
• Evers, Maria Theresia, 2015. "Evidence on Book-tax Differences and Disclosure Quality Based on the Notes to the Financial Statements," Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113127, Verein für Socialpolitik / German Economic Association.
• Hermes, Cornelis & Oxelheim, L. & Randoy, Trond & Hooghiemstra, Reginald, 2015. "The impact of board internationalization on earnings management," Research Report 15010-I&O, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
  • Hooghiemstra, Reggy & Hermes, Niels & Oxelheim, Lars & Randøy, Trond, 2015. "The Impact of Board Internationalization on Earnings Management," Working Paper Series 1096, Research Institute of Industrial Economics.
• Chae, Soo-Joon & Nakano, Makoto, 2015. "The Effect Of Classification Shifting On Analyst Forecast Accuracy: Evidence From Japan," Hitotsubashi Journal of commerce and management, Hitotsubashi University, vol. 49(1), pages 25-35, October.
• Juan Monterrey Mayoral & Amparo Sánchez Segura, 2015. "Planificación fiscal y Gobierno Corporativo en las empresas cotizadas españolas," Hacienda Pública Española, IEF, vol. 214(3), pages 55-89, September.
• Letitia-Maria Rof & Sorinel Capusneanu, 2015. "Increase the Performance of Companies in the Energy Sector by Implementing the Activity-Based Costing," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(3), pages 139-148, July.
• Saira Ajaz & Babak Mehmood, 2015. "Job Satisfaction as a Predictor of Female Intent-To-Quit. Evidence from Commercial Banks of Faisalabad, Pakistan," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(3), pages 158-166, July.
• Clements Adeyinka Akinsoyinu, 2015. "The Impact of Capital Regulation on Bank Capital and Risk Decision. Evidence for European Global Systemically Important Banks," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(3), pages 167-177, July.
• Anamaria Tepes-Bobescu, 2015. "Organizational and Managerial Accounting Challenges," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 5(2), pages 24-30, February.
• Oleh Vysochan, 2015. "Commercial Agency Operations in Accounting of Tour Companies," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 14-22, March.
• Svitlana Denga & Viktoriya Voronina, 2015. "Accounting Model for Production of Economic Benefits from Operating Activities," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 23-30, March.
• Valeriy Mossakovskyy & Vasyl Korytnyy, 2015. "Accounting of Long-Term Biological Assets," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 31-36, March.
• Oleksandr Panadiy, 2015. "Role of Management Accounting in Accounting in General," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 37-43, March.
• Aleksandra Figurek, 2015. "The Importance of Recording Data in the Agricultural Sector for Decision-Making," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 44-50, March.
• Kostyantyn Bezverkhiy, 2015. "Genesis and Development of Consolidated Financial Statements," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 8-13, March.
• Vasyl Deriy & Stepan Popina, 2015. "Economic Indicators of the Expenditures of Enterprise and the Costs of Production in Accounting, Statistics and Analysis," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 15-21, June.
• Natalia Zdyrko, 2015. "Accounting of Revenues from the Use of State Support for Farm Enterprises," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 22-28, June.
• Volodymyr Metelytsia, 2015. "Expansion of Functions and Rights of Accountants of Agricultural Sector and Consolidation of the Rules of Professional Ethics and Conduct," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 29-39, June.
• Yana Porokhnavets, 2015. "Problems of Accounting of Explored Natural Resources in Mining Companies," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 40-44, June.
• Leonid Suk, 2015. "Accounting for the Transition of Biological Crop Assets to Another Proprietor," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 45-51, June.
• Petro Suk, 2015. "Accounting for Leases of Biological Livestock Assets," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 52-58, June.
• Olha Usatenko, 2015. "Cost Accounting of Venture Company Depending on the Stage of Its Life Cycle," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 59-64, June.
• Nataliya Tsaruk, 2015. "Evaluation of Possibilities of Expansion of the Traditional Composition of Accounting Objects in Horticulture," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 65-70, June.
• Valentyna Khodzytska & Mariya Shyhun, 2015. "Political Risks and Their Assessment in Strategic Management Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 71-75, June.
• Ekaterina Afanasyeva, 2015. "Development of the Calculation of the Cost of Production of Beekeeping in the Republic of Belarus: Theory and Practice," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 8-14, June.
• Lesya Volyak, 2015. "Accounting and Analytical Maintenance of Management by Building Assimilating Opportunities for Reproduction of Natural-Resource Potential," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 14-19, September.
• Tetyana Kaminska & Lyudmyla Shatkovska, 2015. "Cost Accounting for Product Certification in Quality Management Systems," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 20-25, September.
• Olha Metla, 2015. "Methods of Capital Expenditures Accounting on Mineral Reserves Exploration and Evaluation According to the Successful Efforts Method," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 26-33, September.
• Valeriy Mossakovskyy, 2015. "About the Need to Restructure Accounting in Ukraine," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 34-40, September.
• Mykhaylo Prodanchuk, 2015. "Theoretical and Methodological Bases of Accounting Product Formation," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 41-48, September.
• Viktoriya Rozhelyuk, 2015. "Modelling the Accounting Processing of Recycling Companies Based on Information Process Approach," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 49-54, September.
• Nadiya Stolyarchuk, 2015. "Accounting for Commercial Use of Innovative Products," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 55-61, September.
• Iryna Boyarko, 2015. "Strategically Oriented Accounting System as Demonstration of Synergistic Development of Economic Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 8-13, September.
• Viktor Zamlynskyy, 2015. "Status and Prospects of Information Support Improvement for Processes of Venture Investment," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 15-18, December.
• Volodymyr Kebko, 2015. "Ways to Better Information Transparency and Availability of Financial Reporting of Agricultural Companies," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 19-23, December.
• Vyacheslav Naberukhin, 2015. "Interdisciplinary Concept of Intellectual Property in Solution of Its Accounting Problems," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 24-28, December.
• Oksana Oliynyk & Valentyna Ksendzuk, 2015. "Methodical Support for Accounting of Operations with Hedging Instruments and Items," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 29-37, December.
• Tetyana Plakhtiy, 2015. "Analysis of Approaches to Understanding of Essence of Accounting Information Quality," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 38-45, December.
• Maryna Pravdyuk, 2015. "Accounting Support for Cost Management in Milk-Processing Companies," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 46-52, December.
• Nataliya Pravdyuk, 2015. "Accounting and Analytical Support for Company Profit Management," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 53-60, December.
• Iryna Predko, 2015. "Accounting-and-Control Support for the Companies Activity in the Context of Crisis," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 61-66, December.
• Antonina Chyrva, 2015. "Improvement of Company Accounting Policy Concerning Accounting of Value-Added-Tax," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 67-71, December.
• Mykhaylo Shynkarenko, 2015. "Improvement of Documentary Support for Accounting Process in Agricultural Servicing Cooperatives," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 72-78, December.
• Lyudmyla Shkulipa, 2015. "Accounting of Financial Costs in the Company: Scientific and Practical Aspect," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 79-85, December.
• Svitlana Denga & Akansha Jain, 2015. "Accounting of Financial Risk Hedging Tools," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 8-14, December.
• Sean Valentine & Gary Fleischman & Connie R. Bateman, 2015. "An Exploratory Study Of Professional Ethical Standards, Positive Budgeting Orientation, And The Mediating Role Of Corporate Ethical Values," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(1), pages 1-20.
• Renee Weiss & John Shon, 2015. "Voluntary Fair Value Disclosures By Bank Holding Companies: The Role Of Sec Dear Cfo Letters," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(1), pages 21-37.
• Irene Kim, 2015. "Directors’ And Officers’ Insurance And Opportunism In Accounting Choice," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(1), pages 51-65.
• Wendy Heltzer & Mary Mindak & Mingjun Zhou, 2015. "Do Firms Engage In Aggressive Tax Reporting Prior To Bankruptcy?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(2), pages 1-15.
• Yousef Jahmani & Suman Niranjan, 2015. "Earnings Management, Weak Internal Controls, And Firm Size," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(2), pages 51-64.
• Venus C. Ibarra & Rodrigo M. Velasco, 2015. "Accounting Knowledge, Practices, And Controls Of Micro, Small And Medium Enterprises: Evidence From The Philippines," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(2), pages 83-96.
• Ezaaz Hasan & Anjani Mala & Glen Finau, 2015. "The Nature And Concept Of Accountability: A Case Study Of Three Entities In Fiji," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 9(2), pages 65-74.
• Glen Hansen, 2015. "Managerial Discretion Over Loan Loss Reserves during the Global Financial Crisis," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 9(1), pages 51-61.
• Glen Hansen, 2015. "Predicting Loan Loss Provisions by Including Loan Type Characteristics," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 9(2), pages 53-67.
• Roberta Provasi & Patrizia Riva, 2015. "Assessment Of Going Concern For The Italian Listed Companies: An Empirical Study," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 6(1), pages 27-34.
• William E. Bealing & Edward Pitingolo, 2015. "Same Song, Same Dance: Evidence Of Patterns In Securities And Exchange Commission Funding," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 6(2), pages 1-10.
• Kalpana Pai & Thomas D. Tolleson, 2015. "India’S Satyam Scandal: Evidence The Too Large To Indict Mindset Of Accounting Regulators Is A Global Phenomenon," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 6(2), pages 35-43.
• Onder Kaymaz & Ozgur Kaymaz, 2015. "Profit Return In Civil Aviation And Fleet Insurance: Gaap, Financial Reporting And Tax Applications," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 6(2), pages 45-57.
• Maria del Carmen Ruiz Sanchez, 2015. "Sources And Mechanisms Of Financing For Smes In Villavicencio, Colombia Fuentes Y Mecanismos De Financiacion En Las Pymes De Villavicencio (Colombia)," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 3(3), pages 93-110.
• Rafael Marrero, 2015. "Historical Development Of Accounting In United States Of America And Its Encounter With International Financial Reporting Standards, Desarrollo Historico De La Contabilidad De Estados Unidos De Americ," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 3(5), pages 29-46.
• Rafael Marrero Diaz, 2015. "Level Of Familiarity Of Professor, Students, And Professional With The International Financial Reporting Standards In Puerto Rico, Grado De Familiaridad Que Tienen Los Profesores, Estudiantes Y Profes," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 8(1), pages 1-22.
• Aida R. Lozada Rivera, 2015. "SEDUCTIVE ROUTE TOWARDS CONVERGENCE DISCLOSURE: IFRS FOR SMEs,RUTA SEDUCTORA HACIA LA CONVERGENCIA DIVULGACION: NIIF PARA PYMES," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 8(2), pages 83-103.
• Georgescu FLOAREA, 2015. "Statistical Analysis in SPSS of Enterprise Activity in the Short Term," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 2(1), pages 87-94, December.
• Traian-Ovidiu Calota, 2015. "Opinions on the impact of accounting policies on tourist entities’ competitiveness," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 3.
• Prozan Mihaela, 2015. "Valences of internal control in the context of the impact of the utility of accounting information over the business environment," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 3.
• Tanase Alin-Eliodor, 2015. "Financial instruments used against foreign-exchange risk," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 3.
• Traian-Ovidiu Calotă, 2015. "Considerations about Certain Specific Items of Accounting Information’s Modeling in Tourism," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 6.
• Robu Sorin-Adrian, 2015. "Opinions regarding the Freedom and Compliance in Accounting - Taxation – Management Relationship," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 6.
• Robu Sorin-Adrian, 2015. "Opinions regarding the freedom and compliance in accounting - taxation – management relationship," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 6.
• Traian-Ovidiu Calotă, 2015. "Considerations about certain specific items of accounting information’s modeling in tourism," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 6.
• Tanase Alin Eliodor, 2015. "Methods for preparing forecast financial statements," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 6.
• Traian-Ovidiu Calotă, 2015. "Considerations about certain specific items of accounting information’s modeling in tourism," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 6.
• Robu Sorin-Adrian, 2015. "Standpoints regarding fiscal security for competitive business," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 9.
• Traian-Ovidiu Calotă & Tănase Alin-Eliodor, 2015. "Lines of action for efficiency of tax and accounting information’s using in management of Romanian tourism," National Strategies Observer (NOS), Institute for World Economy, Romanian Academy, vol. 2.
• Kokou ADALESSOSSI & Burcu DEMİREL UTKU & Kürşad ÇAVUŞOĞLU & Muhammad Wissam ALMASRI & Sevgi GEZER, 2015. "Sustainability Reporting Practices In Four Countries’ Jurisdiction:Turkey, India, Germany and Brazil," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 30(356), pages 65-86.
• Bica ZORLESCU & Margareta PENEOASU & Bogdan NEGOESCU, 2015. "Costs calculated by the ABC system for underlying managerial decisions," Romanian Journal of Economics, Institute of National Economy, vol. 41(2(50)), pages 156-172, december.
• Margareta PENEOASU & Bica ZORLESCU & Cristina ANDREI, 2015. "The impact of the economic and financial crisis on the public health food and tourism units in Romania," Romanian Journal of Economics, Institute of National Economy, vol. 41(2(50)), pages 247-259, december.
• Ivana Mamic-Sacer, 2015. "The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states," Financial Theory and Practice, Institute of Public Finance, vol. 39(4), pages 393-410.
• Bi-Huei Tsai* & Shin-Bin Chou, 2015. "Application of multiple output data envelopment analysis in interpreting efficiency improvement of enterprise resource planning in integrated circuit firms," Journal of Developing Areas, Tennessee State University, College of Business, vol. 49(1), pages 285-304, January-M.
• Ying Yang* & Che Hashim Bin Hassan & Mohamed Al-Baity & Xiang Zou, 2015. "Determinants of debt across sectors: Evidence from Chinese a-share listed firms," Journal of Developing Areas, Tennessee State University, College of Business, vol. 49(4), pages 391-405, October-D.
• Khalid A. Alanzi, 2015. "The Influence of Prerequisite Grades on Students’ Performance," Journal of Developing Areas, Tennessee State University, College of Business, vol. 49(5), pages 1-9, Special I.
• Omar Al Farooque & Helena Ahulu, 2015. "Environmental reporting in the UK, Australia, and South Af