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
/ / / M48: Government Policy and Regulation

2010

• Boghean Florin & Hlaciuc Elena & Boghean Carmen, 2010, "The Role Of The Accountant Professional In The Context Of The Corporate Governance And The Externalisation Of The Accounting Function," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 832-838, December.
• Scorte Carmen Mihaela & Popa Dorina Nicoleta & Andreica Horia Tudor, 2010, "Controversial Aspects Regarding The Accounting Harmonization Process In Romania. Harmonization, Convergence Or Conformity?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 899-905, December.
• Bodo Runzheimer, 2010, "Internationalization Of German Accounting - Do Fair-Value Valuations Lead To A Higher Quality Financial Reporting?," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 6, pages 820-842.
• Boca (Rakos) Ileana-Sorina, 2010, "Aspects Regarding the Accountancy of Mines Closure Projects Financed Owing to Loans Ratified by the World Bank," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1436-1440, May.
• Bostan Ionel & Grosu Veronica & Iancu Eugenia, 2010, "The Accounting Systems of the Main Member States of the EU," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1441-1444, May.
• Bostan Ionel & Grosu Veronica & Iancu Eugenia, 2010, "The Evolutiontion Of The International Accounting Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1445-1450, May.
• Mitea Neluta, 2010, "The Accounting Profession – Guilty or Victim During the Current Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 482-487, October.
• Mitea Neluta & Vlad Costica, 2010, "Unity and Uniqueness in the Accounting Profession," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 488-493, October.
• Jeno Beke, 2010, "Business and economic aspects of accounting standardization in Hungary," Business and Economic Horizons (BEH), Prague Development Center, volume 2, issue 2, pages 82-88, July.
• Joong-Seok Cho, 2010, "The information content of SFAS No 131 interim segment reporting," Business and Economic Horizons (BEH), Prague Development Center, volume 3, issue 3, pages 73-82, October.
• Jeno Beke, 2010, "Business Management By International Accounting Standards," Perspectives of Innovation in Economics and Business (PIEB), Prague Development Center, volume 6, issue 3, pages 87-90, October.
• Constanţa Iacob & Silvia Simionescu (Buşe), 2010, "Necessity And Reality Between Information Transparency In Performance SMEs To Track," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 10, issue 4, pages 117-124.
• Jana Ištvánfyová & Jiří Pelák, 2010, "Influence of Accounting Norms on Dividend Policies in the Czech Republic
  [Vliv účetních norem na koncept dividendové politiky v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2010, issue 1, pages 37-47, DOI: 10.18267/j.cfuc.57.
• Jacques Mistral, 2010, "Re-réglementation financière internationale : un défi transatlantique," Revue d'Économie Financière, Programme National Persée, volume 100, issue 4, pages 141-161, DOI: 10.3406/ecofi.2010.5828.
• Franklin Allen & Elena Carletti, 2010, "La comptabilité mark-to-market en période de crise," Revue d'Économie Financière, Programme National Persée, volume 100, issue 4, pages 201-209, DOI: 10.3406/ecofi.2010.5831.
• Nicolas Véron, 2010, "La normalisation comptable internationale après David Tweedie," Revue d'Économie Financière, Programme National Persée, volume 100, issue 4, pages 211-222, DOI: 10.3406/ecofi.2010.5832.
• Bernard Colasse & Christine Pochet, 2010, "De la nouvelle Autorité des normes comptables," Revue d'Économie Financière, Programme National Persée, volume 97, issue 2, pages 233-251, DOI: 10.3406/ecofi.2010.5403.
• Nicoleta Maria Cioara, 2010, "Studiu comparativ privind politica de reevaluare a imobilizarilor corporale în România si Marea Britanie," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 13, issue 35, pages 101-148, (1).
• Jeno BEKE, 2010, "The Practical Experience of Adapting to the International Accounting Standards," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 11, issue 1, pages 110-123, March.
• Jeno BEKE, 2010, "International Management Accounting Standards Promote Business Growth," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 11, issue 3, pages 482-490, July.
• Maria MORARU & Denisa ABRUDAN, 2010, "Comparative Analysis on the Public Treasury Management Accounting in Romania - Present and Future -," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 11, issue 4, pages 640-645, October.
• Helmut Dietl & Tobias Duschl & Markus Lang, 2010, "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Working Papers, University of Zurich, Center for Research in Sports Administration (CRSA), number 0038, May, revised Oct 2010.
• Zhihong Chen & Dan S. Dhaliwal & Hong Xie, 2010, "Regulation fair disclosure and the cost of equity capital," Review of Accounting Studies, Springer, volume 15, issue 1, pages 106-144, March, DOI: 10.1007/s11142-009-9115-6.
• Brian Mittendorf, 2010, "The role of audit thresholds in the misreporting of private information," Review of Accounting Studies, Springer, volume 15, issue 2, pages 243-263, June, DOI: 10.1007/s11142-009-9088-5.
• Eli Amir & Yanling Guan & Dennis Oswald, 2010, "The effect of pension accounting on corporate pension asset allocation," Review of Accounting Studies, Springer, volume 15, issue 2, pages 345-366, June, DOI: 10.1007/s11142-009-9102-y.
• Alina Lerman & Joshua Livnat, 2010, "The new Form 8-K disclosures," Review of Accounting Studies, Springer, volume 15, issue 4, pages 752-778, December, DOI: 10.1007/s11142-009-9114-7.
• Klaus Ruhnke & Catharina Schmiele & Jochen Schwind, 2010, "Die Erwartungslücke als permanentes Phänomen der Abschlussprüfung — Definitionsansatz, empirische Untersuchung und Schlussfolgerungen," Schmalenbach Journal of Business Research, Springer, volume 62, issue 4, pages 394-421, June, DOI: 10.1007/BF03373676.
• Alessandro Lombrano & Mario Ianniello, 2010, "The Failure of External Control on Public Utilities," Transition Studies Review, Springer;Central Eastern European University Network (CEEUN), volume 17, issue 1, pages 229-245, May, DOI: 10.1007/s11300-010-0134-6.
• Beuselinck, C.A.C. & Joos, P.P.M. & Khurana, I.K. & van der Meulen, S., 2010, "Mandatory Adoption of IFRS and Analysts’ Forecasts Information Properties," Discussion Paper, Tilburg University, Center for Economic Research, number 2010-112.
• Beuselinck, C.A.C. & Joos, P.P.M. & Khurana, I.K. & van der Meulen, S., 2010, "Mandatory IFRS Reporting and Stock Price Informativeness," Discussion Paper, Tilburg University, Center for Economic Research, number 2010-82.
• Sonia Benito Hernández & María Olga Zúñiga Durán, 2010, "La inseguridad jurídica para los acreedores de las sociedades anónimas laborales ante el Real Decreto Ley 10/2008 de 12 de Diciembre: Mención a las sociedades constructoras y promotoras
  [Legal insecurity for creditors of industrial corporations to," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 102, pages 54-78.
• Henselmann, Klaus & Schrenker, Claudia & Winkler, Nadine, 2010, "Berücksichtigung von Börsenkursen bei der Ermittlung von Barabfindungen im Rahmen von aktienrechtlichen Strukturmaßnahmen," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2010-9.

2009

• Ph.D Student Laurentiu Barcan, 2009, "Current Issues On Change Management In Public Organizations," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13, pages 71-74, NOVEMBER.
• Ph.D Student Bosoteanu Maria Cristina, 2009, "The Corporate Governance And The Organisational Governance In The Context Of Convergence And Managerial Accounting," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13S, pages 31-39, November.
• Hlaciuc Elena & Mihalciuc Camelia Catalina & Cibotariu Irina Stefana & Apetri Anisoara Niculina, 2009, "Some Issues About The Transition From U.S. Generally Accepted Accounting Principles (Gaap) To International Financial Reporting Standards (Ifrs)," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-28.
• Juana Aledo & Fernando García-Martínez & Juan M. Marín Diazaraque, 2009, "Firm-specific factors influencing the selection of accounting options provided by the IFRS: Empirical evidence from Spanish market," Working Papers, Banco de España, number 0926, Dec.
• David Seidl & Paul Sanderson & John Roberts, 2009, "Applying 'Comply-or-Explain': Conformance with Codes of Corporate Governance in the UK and Germany," Working Papers, Centre for Business Research, University of Cambridge, number wp389, Jun.
• Luisa Affuso & Alvaro Angeriz & Michael Pollitt, 2009, "The Impact of Privatisation on the Efficiency of Train Operation in Britain," Working Papers, Queen Mary, University of London, School of Business and Management, Centre for Globalisation Research, number 28, Apr.
• Juan Carlos Echeverry & Jaime Navas & VerÔøΩnica Navas & MarÔøΩa Paula GÔøΩmez, 2009, "Oil in Colombia: History, Regulation and Macroeconomic Impact," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 5428, Mar.
• Joachim Gassen, 2009, "Finanzkrise: die Rolle der Rechnungslegung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 78, issue 1, pages 83-95, DOI: 10.3790/vjh.78.1.83.
• Berland, Nicolas & Chiapello, Eve, 2009, "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Accounting, Organizations and Society, Elsevier, volume 34, issue 1, pages 28-57, January.
• Fabian Muniesa & Dominique Linhardt, 2009, "At stake with implementation: trials of explicitness in the description of the state," CSI Working Papers Series, Centre de Sociologie de l'Innovation (CSI), Mines ParisTech, number 015, Feb.
• Galindo Lucas, Alfonso, 2009, "Marco Institucional de la Contabilidad y las Finanzas," Entelequia eBooks, Entelequia y Servicios Académicos Intercontinentales SL, number b009, edition 1, ISBN: ARRAY(0x902cdd08), May.
• Angela POPESCU, 2009, "What To Know To Attract Structural Funds," Review of General Management, Spiru Haret University, Faculty of Management Brasov, volume 10, issue 2, pages 156-162, November.
• Nicolas Berland & Eve Chiapello, 2009, "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Post-Print, HAL, number halshs-00365946, Jan.
• Abe, Naohito & Chung, Yessica C.Y., 2009, "Voluntary Information Disclosure and Corporate Governance : The Empirical Evidence on Earnings Forecasts," Hitotsubashi Journal of Economics, Hitotsubashi University, volume 50, issue 2, pages 59-74, December, DOI: 10.15057/18047.
• Rong-Ruey Duh & Wen-Chih Lee & Chi-Yun Hua, 2009, "Non-audit service and auditor independence: an examination of the Procomp effect," Review of Quantitative Finance and Accounting, Springer, volume 32, issue 1, pages 33-59, January, DOI: 10.1007/s11156-007-0080-5.
• Hassanzadeh, Ali, 2009, "Credit system, Business Environment, Limits and Challenges," Journal of Monetary and Banking Research (فصلنامه پژوهش‌های پولی-بانکی), Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, volume 1, issue 1, pages 79-100, December.
• Jean-Pierre Galavielle, 2009, "Potentiel régulatoire, Société et Légitimité," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 09044, Jun.
• Christian Laux & Christian Leuz, 2009, "Did Fair-Value Accounting Contribute to the Financial Crisis?," NBER Working Papers, National Bureau of Economic Research, Inc, number 15515, Nov.
• GUSE Gina Raluca & CARAIANI Chirata & DASCALU Cornelia & LUNGU Camelia Iuliana, 2009, "Innovations In Social And Environmental Reporting Based On The Knowledge Of Stakeholders’ Information Needs," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 979-985, May.
• Céline DU BOYS & Bruno TIBERGHIEN, 2009, "Réflexion sur la finalité des systèmes de gouvernance d’entreprises et leur convergence," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 1-20, December.
• Paul Klumpes & Peter Welch & Andres Reibel, 2009, "Bank cash flows – a source of new insight?," Journal of Financial Transformation, Capco Institute, volume 26, pages 69-78.
• Roland Königsgruber, 2009, "An Economic Analysis of Cross-Listing Decisions and Their Impact on Earnings Quality," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 61, issue 3, pages 310-330, July.
• Bowe Hansen & Grace Pownall & Xue Wang, 2009, "The robustness of the Sarbanes Oxley effect on the U.S. capital market," Review of Accounting Studies, Springer, volume 14, issue 2, pages 401-439, September, DOI: 10.1007/s11142-009-9094-7.
• Martin Wallmeier, 2009, "Kapitalmarktwirkungen der Berichterstattung zur Unternehmensleistung," Schmalenbach Journal of Business Research, Springer, volume 61, issue 2, pages 212-224, March, DOI: 10.1007/BF03372820.
• Manuel René Theisen, 2009, "Funktionsgerechte Informationsversorgung des Aufsichtsrats — Von der Negation über die Integration zur Affirmation betriebswirtschaftlicher Ansätze," Schmalenbach Journal of Business Research, Springer, volume 61, issue 5, pages 530-549, August, DOI: 10.1007/BF03373664.
• John P. Harding & Xiaozhong Liang & Stephen L. Ross, 2009, "Bank Capital Requirements and Capital Structure," Working papers, University of Connecticut, Department of Economics, number 2009-09, Feb.

2008

• Danut CHILAREZ & Mircea PERPELEA, 2008, "The taxing of the result, between the conformity and convergence of the accountancy," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 7, pages 89-95, May.
• Maria Berheci, 2008, "The Annual Reports And Financial Decisions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 10, pages 1-17.
• Dragomirescu Simona-Elena & Solomon Daniela-Cristina, 2008, "Classical Calculation Methods Of Costs And Their Limits In Actual Frame Of Romanian Economy. Present Tendencies In Costs Accountancy," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 13.
• Luca Mihaela, 2008, "The Regarding The Users Of Financial Statements And Their Information Needs," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 13.
• Muntean Mircea & Pacurari Doina, 2008, "The Influence Of The Integration In The European Union On The Romanian Fiscal Legislation," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 13.
• Rotila Aristita, 2008, "The Body Of Expert And Licensed Accountants Of Romania - Organism Of Representation And Normalization For Profesional Accountants Of Romania," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 13.
• Elies Seguí Mas & Gabriel García Martínez & Agustín Romero Civera & Inmaculada Villalonga Grañana, 2008, "La innovación en el gobierno de las cajas rurales españolas: evaluación de su e-gobierno corporativo," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 60, pages 155-178, April.
• Eutimio Mejía Soto & Carlos Alberto Montes Salazar & Omar De Jesús Montilla Galvis, 2008, "Fundamentos Teóricos Del Modelo Contable Común Para Las Pymes De América Latina: Una Alternativa A La Regulación Contable Internacional Iasb," Estudios Gerenciales, Universidad Icesi.
• Sandra Milena Munoz López, 2008, "La gestión de lo público: Una perspectiva contable," Revista Ad-Minister, Universidad EAFIT.
• Coronado, Julia & Mitchell, Olivia S. & Sharpe, Steven A. & Blake Nesbitt, S., 2008, "Footnotes aren't enough: the impact of pension accounting on stock values," Journal of Pension Economics and Finance, Cambridge University Press, volume 7, issue 3, pages 257-276, November.
• Griffin, Paul A. & Lont, David H. & Sun, Yuan, 2008, "Corporate Governance and Audit Fees: Evidence of Countervailing Relations," Journal of Contemporary Accounting and Economics, Elsevier, volume 4, issue 1, pages 18-49, DOI: 10.1016/S1815-5669(10)70028-X.
• Julia Lynn Coronado & Olivia S. Mitchell & S. Blake Nesbitt & Steven A. Sharpe, 2008, "Footnotes aren’t enough: the impact of pension accounting on stock values," Finance and Economics Discussion Series, Board of Governors of the Federal Reserve System (U.S.), number 2008-04.
• Hwei Cheng Wang & Hsain-Jane Chang, 2008, "The Association Between Accounting Information Disclosure And Stock Price," Global Journal of Business Research, The Institute for Business and Finance Research, volume 2, issue 2, pages 1-10.
• Saim KILIÇ & Ali ALP & Önder KAYMAZ, 2008, "Türkiye’de aracı kurumların sermaye piyasası düzenlemelerine uyum maliyetleri," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 23, issue 269, pages 73-93.
• Andrea GANZAROLI & Luigi ORSI, 2008, "Corporate Social Responsibility e sostenibilità d'impresa: primi risultati di una indagine esplorativa nel comparto delle lavorazioni meccaniche," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2008-016, Jun.
• Andrea GANZAROLI & Luigi ORSI, 2008, "Corporate Social Responsibility e sostenibilità d'impresa: primi risultati di una indagine esplorativa nel comparto delle lavorazioni meccaniche," Departmental Working Papers, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano, number 2008-16, Jun.
• Julia Coronado & Olivia S. Mitchell & Steven A. Sharpe & S. Blake Nesbitt, 2008, "Footnotes Aren't Enough: The Impact of Pension Accounting on Stock Values," NBER Working Papers, National Bureau of Economic Research, Inc, number 13726, Jan.
• Dana Kovanicová, 2008, "Is the Sarbanes-Oxley Act the Right Therapy?
  [Je Sarbanes-Oxley Act tou správnou léčbou?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 2, pages 73-77, DOI: 10.18267/j.cfuc.272.
• Jana Ištvánfyová & Ladislav Mejzlík, 2008, "Regulation and Implementation of Accounting Standards in the Public and Non-profit Sector in USA
  [Regulace a implementace účetních standardů ve veřejném a neziskovém sektoru USA]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 4, pages 29-36, DOI: 10.18267/j.cfuc.287.
• Francesco Bof & Pietro Previtali, 2008, "Codice etico, modelli organizzativi e responsabilità amministrativa: l’applicazione del D.Lgs 231/2001 alle società di calcio professionistiche," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, volume 4, issue 1, pages 89-103, Aprile.
• Vanel, Grégory, 2008, "La normalisation financière internationale face à l’émergence de nouvelles autorités épistémiques américaines," Revue de la Régulation - Capitalisme, institutions, pouvoirs, Association Recherche et Régulation, volume 3.
• Robert F. Göx & Uwe Heller, 2008, "Risiken und Nebenwirkungen der Offenlegungspflicht von Vorstandsbezügen: Individual- vs. Kollektivausweis," Schmalenbach Journal of Business Research, Springer, volume 60, issue 2, pages 98-123, March, DOI: 10.1007/BF03371730.
• Alfred Wagenhofer, 2008, "Fair Value-Bewertung: Führt sie zu einer nützlicheren Finanzberichterstattung?," Schmalenbach Journal of Business Research, Springer, volume 60, issue 2, pages 185-194, March, DOI: 10.1007/BF03371734.
• Michael Dobler & Nina Günther, 2008, "Stand der de facto-Konvergenz von IFRS und US-GAAP — Eine empirische Analyse der Überleitungsrechnungen nach Form 20-F von Unternehmen aus der Europäischen Union," Schmalenbach Journal of Business Research, Springer, volume 60, issue 8, pages 809-845, December, DOI: 10.1007/BF03372815.
• Benito Arruñada, 2008, "Mandatory accounting disclosure by small private companies," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1090, May.

2007

• Laurent Paul & Christope Schalck, 2007, "Transfers to the government of public corporation pension liabilities: The French case study," MNB Conference Volume, Magyar Nemzeti Bank (Central Bank of Hungary), volume 1, issue 1, pages 72-80, December.
• Álvarez Alonso, José Ignacio, 2007, "La creación de los Comités de Auditoría en las Cajas de Ahorros españolas," Working Papers "New Trends on Business Administration". Documentos de Trabajo "Nuevas Tendencias en Dirección de Empresas"., Interuniversity Research Master and Doctorate Program (with a quality mention of ANECA) on "Business Economics", Universities of Valladolid, Burgos, Salamanca and León (Spain). Until 2008, Interuniversity Doctorate Program (with a quality mention of ANECA) “New trends in Business Administration”, Universities of Valladolid, Burgos, and Salamanca (Spain). Master en Investigación y Programa de Docto, number 2007-17, Dec.
• Lukas Haag & Ashok Kaul, 2007, "Reformen auf der Suche nach Skaleneffekten: die Struktur der Verwaltungs- und Verfahrenskosten der �ffentlichen Unfallkassen in Deutschland," IEW - Working Papers, Institute for Empirical Research in Economics - University of Zurich, number 332, Sep.

2006

• Шумакова, Оксана & Стукач, Виктор, 2006, "Проблемно-Ориентированный Анализ Трансакционных Издержек В Аграрной Экономике Региона:Диагностика, Решения
  [Problem-oriented analysis of transaction costs in the agricultural economy of the region:diagnostics, solution]," MPRA Paper, University Library of Munich, Germany, number 74280, revised 2014.

2005

2004

• Elisabeth Combes-Thuelin & Lionel Escaffre, 2004, "Performance et juste valeur : la communication financière des établissements de crédit," Post-Print, HAL, number halshs-00593050, May.

2003

2002

2001

• Elisabeth Combes-Thuelin, 2001, "Le Lissage Du Resultat : Enjeux Specifiques Au Secteur Bancaire Francais," Post-Print, HAL, number halshs-00584616, May.

2000

• Ali, A & Hwang, LS, 2000, "Country-specific factors related to financial reporting and the value relevance of accounting data," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 1, pages 1-21, DOI: http://hdl.handle.net/10.2307/26729.
• Chen, KCW & Schoderbek, MP, 2000, "The 1993 tax rate increase and deferred tax adjustments: A test of functional fixation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue 1, pages 23-44, DOI: http://hdl.handle.net/10.2307/26729.
• Joos, P, 2000, "Discussion of the economic consequences of increased disclosure," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue , pages 125-136, DOI: http://hdl.handle.net/10.2307/26729.
• Leuz, C & Verrecchia, RE, 2000, "The economic consequences of increased disclosure," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 38, issue , pages 91-124, DOI: http://hdl.handle.net/10.2307/26729.

1999

• Ely, K & Waymire, G, 1999, "Accounting standard-setting organizations and earnings relevance: Longitudinal evidence from NYSE common stocks, 1927-93," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 37, issue 2, pages 293-317, DOI: http://hdl.handle.net/10.2307/24914.
• Robert E. Verrecchia & Christian Leuz, 1999, "The Economic Consequences of Increased Disclosure," Working Paper Series: Finance and Accounting, Department of Finance, Goethe University Frankfurt am Main, number 41, Jul.

1997

• Rees, L & Elgers, P, 1997, "The market's valuation of nonreported accounting measures: Retrospective reconciliations of non-US and US GAAP," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 1, pages 115-127, DOI: http://hdl.handle.net/10.2307/24914.
• Amir, E & Ziv, A, 1997, "Recognition, disclosure, or delay: Timing the adoption of SFAS no 106," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 1, pages 61-81, DOI: http://hdl.handle.net/10.2307/24914.
• Maydew, EL, 1997, "Tax-induced earnings management by firms with net operating losses," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 35, issue 1, pages 83-96, DOI: http://hdl.handle.net/10.2307/24914.

1996

• Jacob, J, 1996, "Taxes and transfer pricing: Income shifting and the volume of intrafirm transfers," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 34, issue 2, pages 301-312, DOI: http://hdl.handle.net/10.2307/24915.

1994

• Melumad, Nd & Shibano, T, 1994, "The Securities-And-Exchange-Commission And The Financial-Accounting-Standards-Board - Regulation Through Veto-Based Delegation," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue 1, pages 1-37, DOI: http://hdl.handle.net/10.2307/24913.
• Barth, Me & Mcnichols, Mf, 1994, "Estimation And Market Valuation Of Environmental Liabilities Relating To Superfund Sites," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue , pages 177-209, DOI: http://hdl.handle.net/10.2307/24914.
• Holthausen, Rw, 1994, "Discussion Of Estimation And Market Valuation Of Environmental Liabilities Relating To Superfund Sites," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 32, issue , pages 211-219, DOI: http://hdl.handle.net/10.2307/24914.

1993

• Sivakumar, Kn & Waymire, G, 1993, "The Information-Content Of Earnings In A Discretionary Reporting Environment - Evidence From Nyse Industrials, 1905-10," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue 1, pages 62-91, DOI: http://hdl.handle.net/10.2307/24910.
• Alford, A & Jones, J & Leftwich, R & Zmijewski, M, 1993, "The Relative Informativeness Of Accounting Disclosures In Different Countries," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue , pages 183-223, DOI: http://hdl.handle.net/10.2307/24911.
• Pownall, G, 1993, "The Relative Informativeness Of Accounting Disclosures In Different Countries - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue , pages 224-229, DOI: http://hdl.handle.net/10.2307/24911.
• Pope, Pf, 1993, "A Comparison Of The Value-Relevance Of United-States Versus Non-United-States Gaap Accounting Measures Using Form-20-F Reconciliations - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 31, issue , pages 265-275, DOI: http://hdl.handle.net/10.2307/24911.

1992

• Wasley, Ce & Linsmeier, Tj, 1992, "A Further Examination Of The Economic Consequences Of Sfas No 2," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue 1, pages 156-164, DOI: http://hdl.handle.net/10.2307/24910.
• Collins, Jh & Shackelford, Da, 1992, "Foreign Tax Credit Limitations And Preferred Stock Issuances," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 103-124, DOI: http://hdl.handle.net/10.2307/24911.
• Outslay, E, 1992, "Foreign Tax Credit Limitations And Preferred Stock Issuances - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 125-130, DOI: http://hdl.handle.net/10.2307/24911.
• Gramlich, J, 1992, "Earnings Management And The Corporate Alternative Minimum Tax - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 154-160, DOI: http://hdl.handle.net/10.2307/24911.
• Scholes, Ms & Wilson, Gp & Wolfson, Ma, 1992, "Firms Responses To Anticipated Reductions In Tax Rates - The Tax-Reform Act Of 1986," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 161-185, DOI: http://hdl.handle.net/10.2307/24912.
• Omer, T, 1992, "Firms Responses To Anticipated Reductions In Tax Rates - The Tax-Reform Act Of 1986 - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 30, issue , pages 186-191, DOI: http://hdl.handle.net/10.2307/24912.
• Myron S. Scholes & G. Peter Wilson & Mark A. Wolfson, 1992, "Firms' Responses to Anticipated Reductions in Tax Rates: The Tax Reform Act of 1986," NBER Working Papers, National Bureau of Economic Research, Inc, number 4171, Sep.

1991

• Feroz, Eh & Park, K & Pastena, Vs, 1991, "The Financial And Market Effects Of The Secs Accounting And Auditing Enforcement Releases," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 107-142, DOI: http://hdl.handle.net/10.2307/24910.
• Defond, Ml & Smith, Db, 1991, "Discussion Of The Financial And Market Effects Of The Sec Accounting And Auditing Enforcement Releases," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 29, issue , pages 143-148, DOI: http://hdl.handle.net/10.2307/24910.

1988

• Noreen, E, 1988, "An Empirical-Comparison Of Probit And Ols Regression Hypothesis Tests," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 26, issue 1, pages 119-133, DOI: http://hdl.handle.net/10.2307/24911.
• Haw, Im & Lustgarten, S, 1988, "Evidence On Income Measurement Properties Of Asr No-190 And Sfas No-33 Data," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 26, issue 2, pages 331-352, DOI: http://hdl.handle.net/10.2307/24911.
• Harrison, Mark, 2013, "Accounting for Secrets," The Warwick Economics Research Paper Series (TWERPS), University of Warwick, Department of Economics, number 1015.

1987

• Baber, Wr & Brooks, Eh & Ricks, We, 1987, "An Empirical-Investigation Of The Market For Audit Services In The Public-Sector," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 25, issue 2, pages 293-305, DOI: http://hdl.handle.net/10.2307/24910.
• Harper, Rm & Mister, Wg & Strawser, Jr, 1987, "The Impact Of New Pension Disclosure Rules On Perceptions Of Debt," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 25, issue 2, pages 327-330, DOI: http://hdl.handle.net/10.2307/24910.
• Evans, Jh & Patton, Jm, 1987, "Signaling And Monitoring In Public-Sector Accounting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 25, issue , pages 130-164, DOI: http://hdl.handle.net/10.2307/24910.

1986

• Pownall, G, 1986, "An Empirical-Analysis Of The Regulation Of The Defense Contracting Industry - The Cost Accounting Standards Board," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 24, issue 2, pages 291-315, DOI: http://hdl.handle.net/10.2307/24911.

1985

• Apostolou, Ng & Giroux, Ga & Welker, Rb, 1985, "The Information-Content Of Municipal Spending Rate Data," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue 2, pages 853-858, DOI: http://hdl.handle.net/10.2307/24908.
• Bublitz, B & Frecka, Tj & Mckeown, Jc, 1985, "Market Association Tests And Fasb Statement No 33 Disclosures - A Reexamination," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue , pages 1-23, DOI: http://hdl.handle.net/10.2307/24906.
• Elliott, J, 1985, "Discussion Of Market Association Tests And Fasb Statement No 33 Disclosures - A Reexamination," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 23, issue , pages 24-27, DOI: http://hdl.handle.net/10.2307/24906.

1984

• Ingram, Rw, 1984, "Economic Incentives And The Choice Of State Government Accounting Practices," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 22, issue 1, pages 126-144, DOI: http://hdl.handle.net/10.2307/24907.
• Dyckman, Tr & Zeff, Sa, 1984, "2 Decades Of The Journal-Of-Accounting-Research," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 22, issue 1, pages 225-247, DOI: http://hdl.handle.net/10.2307/24907.
• Wescott, Sh, 1984, "Accounting Numbers And Socioeconomic Variables As Predictors Of Municipal General Obligation Bond Ratings," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 22, issue 1, pages 412-423, DOI: http://hdl.handle.net/10.2307/24907.
• Puro, M, 1984, "Audit Firm Lobbying Before The Financial Accounting Standards Board - An Empirical-Study," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 22, issue 2, pages 624-646, DOI: http://hdl.handle.net/10.2307/24906.

1983

• Schipper, K & Thompson, R, 1983, "The Impact Of Merger-Related Regulations On The Shareholders Of Acquiring Firms," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 21, issue 1, pages 184-221, DOI: http://hdl.handle.net/10.2307/24909.
• Brown, Pr, 1983, "Independent Auditor Judgment In The Evaluation Of Internal Audit Functions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 21, issue 2, pages 444-455, DOI: http://hdl.handle.net/10.2307/24907.
• Selto, Fh & Grove, Hd, 1983, "The Predictive Power Of Voting Power Indexes - Fasb Voting On Statements Of Financial Accounting Standards Nos. 45-69," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 21, issue 2, pages 619-622, DOI: http://hdl.handle.net/10.2307/24907.
• Sterner, Ja, 1983, "An Empirical-Evaluation Of Sfas No-55," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 21, issue 2, pages 623-628, DOI: http://hdl.handle.net/10.2307/24907.

1982

• Joyce, Ej & Libby, R & Sunder, S, 1982, "Using The Fasbs Qualitative Characteristics In Accounting Policy Choices," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 2, pages 654-675, DOI: http://hdl.handle.net/10.2307/24908.
• Selto, Fh & Grove, Hd, 1982, "Voting Power Indexes And The Setting Of Financial Accounting Standards - Extensions," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue 2, pages 676-688, DOI: http://hdl.handle.net/10.2307/24908.
• Lev, B & Ohlson, Ja, 1982, "Market-Based Empirical-Research In Accounting - A Review, Interpretation, And Extension," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue , pages 249-322, DOI: http://hdl.handle.net/10.2307/26746.
• Beaver, Wh, 1982, "Market-Based Empirical-Research In Accounting - A Review, Interpretation, And Extension - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 20, issue , pages 323-331, DOI: http://hdl.handle.net/10.2307/26746.

1981

• Brown, Pr, 1981, "A Descriptive Analysis Of Select Input Bases Of The Financial-Accounting-Standards-Board," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 19, issue 1, pages 232-246, DOI: http://hdl.handle.net/10.2307/24909.
• Newman, Dp, 1981, "An Investigation Of The Distribution Of Power In The Apb And Fasb," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 19, issue 1, pages 247-262, DOI: http://hdl.handle.net/10.2307/24909.
• Hakansson, Nh, 1981, "On The Politics Of Accounting Disclosure And Measurement - An Analysis Of Economic Incentives," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 19, issue , pages 1-35, DOI: http://hdl.handle.net/10.2307/24909.
• Karmel, Rs, 1981, "Some Implications Of The United-States Constitution For Accounting Institution Alternatives - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 19, issue , pages 120-122, DOI: http://hdl.handle.net/10.2307/24909.
• Kitch, Ew, 1981, "Some Implications Of The United-States Constitution For Accounting Institution Alternatives - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 19, issue , pages 123-128, DOI: http://hdl.handle.net/10.2307/24909.
• Johnson, O, 1981, "Some Implications Of The United-States Constitution For Accounting Institution Alternatives - Reply," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 19, issue , pages 129-133, DOI: http://hdl.handle.net/10.2307/24909.
• Newman, Dp, 1981, "The Secs Influence On Accounting Standards - The Power Of The Veto," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 19, issue , pages 134-156, DOI: http://hdl.handle.net/10.2307/24909.
• Ronen, J, 1981, "The Secs Influence On Accounting Standards - The Power Of The Veto - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 19, issue , pages 157-164, DOI: http://hdl.handle.net/10.2307/24909.
• Sprouse, Rt, 1981, "The Secs Influence On Accounting Standards - The Power Of The Veto - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 19, issue , pages 165-169, DOI: http://hdl.handle.net/10.2307/24909.
• Newman, Dp, 1981, "The Secs Influence On Accounting Standards - The Power Of The Veto - Reply," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 19, issue , pages 170-173, DOI: http://hdl.handle.net/10.2307/24909.
• Morse, D, 1981, "On The Politics Of Accounting Disclosure And Measurement - An Analysis Of Economic Incentives - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 19, issue , pages 36-42, DOI: http://hdl.handle.net/10.2307/24909.
• Rice, Em, 1981, "On The Politics Of Accounting Disclosure And Measurement - An Analysis Of Economic Incentives - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 19, issue , pages 43-47, DOI: http://hdl.handle.net/10.2307/24909.
• Hakansson, Nh, 1981, "On The Policies Of Accounting Disclosure And Measurement - An Analysis Of Economic Incentives - Reply," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 19, issue , pages 48-49, DOI: http://hdl.handle.net/10.2307/24909.
• Johnson, O, 1981, "Some Implications Of The United-States Constitution For Accounting Institution Alternatives," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 19, issue , pages 89-119, DOI: http://hdl.handle.net/10.2307/24909.

1980

• Warren, Cs, 1980, "Uniformity Of Auditing Standards - A Replication," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 18, issue 1, pages 312-324, DOI: http://hdl.handle.net/10.2307/24904.
• Gray, Sj, 1980, "The Impact Of International Accounting Differences From A Security-Analysis Perspective - Some European Evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 18, issue 1, pages 64-76, DOI: http://hdl.handle.net/10.2307/24903.
• Gonedes, Nj, 1980, "Public Disclosure Rules, Private Information-Production Decisions, And Capital-Market Equilibrium," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 18, issue 2, pages 441-476, DOI: http://hdl.handle.net/10.2307/24905.

1978

• Gray, Sj, 1978, "Segment Reporting And The Eec Multinationals," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 16, issue 2, pages 242-253, DOI: http://hdl.handle.net/10.2307/24905.
• Ro, Bt, 1978, "Disclosure Of Capitalized Lease Information And Stock-Prices," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 16, issue 2, pages 315-340, DOI: http://hdl.handle.net/10.2307/24905.
• Abdelkhalik, Ar & Mckeown, Jc, 1978, "Disclosure Of Estimates Of Holding Gains And The Assessment Of Systematic Risk - Reply," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 16, issue , pages 106-110, DOI: http://hdl.handle.net/10.2307/24904.
• Abdelkhalik, Ar & Mckeown, Jc, 1978, "Disclosure Of Estimates Of Holding Gains And The Assessment Of Systematic Risk," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 16, issue , pages 46-77, DOI: http://hdl.handle.net/10.2307/24904.
• Easman, Ws, 1978, "Disclosure Of Estimates Of Holding Gains And The Assessment Of Systematic Risk," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 16, issue , pages 78-92, DOI: http://hdl.handle.net/10.2307/24904.
• Ingberman, Mj, 1978, "Disclosure Of Estimates Of Holding Gains And The Assessment Of Systematic Risk - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 16, issue , pages 93-95, DOI: http://hdl.handle.net/10.2307/24904.
• Boatsman, Jr & Revsine, L, 1978, "Disclosure Of Estimates Of Holding Gains And The Assessment Of Systematic Risk - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 16, issue , pages 96-105, DOI: http://hdl.handle.net/10.2307/24904.