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

2009

• 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:," 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.

1977

• Rockness, Ho & Nikolai, La, 1977, "Assessment Of Apb Voting Patterns," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 15, issue 1, pages 154-116, DOI: http://hdl.handle.net/10.2307/24905.
• Schipper, K, 1977, "Financial Distress In Private Colleges," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 15, issue , pages 1-53, DOI: http://hdl.handle.net/10.2307/24906.
• Zimmerman, Jl, 1977, "Municipal Accounting Maze - Analysis Of Political Incentives," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 15, issue , pages 107-155, DOI: http://hdl.handle.net/10.2307/24906.
• Hansen, Es, 1977, "Municipal Finances In Perspective - Look At Interjurisdictional Spending And Revenue Patterns," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 15, issue , pages 156-208, DOI: http://hdl.handle.net/10.2307/24906.
• Elnicki, Ra, 1977, "Hospital Working Capital - Empirical-Study," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 15, issue , pages 209-240, DOI: http://hdl.handle.net/10.2307/24906.
• Clark, Tn, 1977, "Fiscal Management Of American Cities - Funds Flow Indicators," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 15, issue , pages 54-106, DOI: http://hdl.handle.net/10.2307/24906.

1976

• Eggleton, Irc & Penman, Sh & Twombly, Jr, 1976, "Accounting Changes And Stock-Prices - Examination Of Selected Uncontrolled Variables," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 14, issue 1, pages 66-88, DOI: http://hdl.handle.net/10.2307/24904.
• Gonedes, Nj & Dopuch, N & Penman, Sh, 1976, "Disclosure Rules, Information-Production, And Capital-Market Equilibrium - Case Of Forecast Disclosure Rules," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 14, issue 1, pages 89-137, DOI: http://hdl.handle.net/10.2307/24904.
• Cassidy, Db, 1976, "Investor Evaluation Of Accounting Information - Some Additional Empirical-Evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 14, issue 2, pages 212-229, DOI: http://hdl.handle.net/10.2307/24905.
• Patell, Jm, 1976, "Corporate Forecasts Of Earnings Per Share And Stock-Price Behavior - Empirical Tests," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 14, issue 2, pages 246-276, DOI: http://hdl.handle.net/10.2307/24905.
• Zimmerman, Jl, 1976, "Budget Uncertainty And Allocation Decision In A Nonprofit Organization," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 14, issue 2, pages 301-319, DOI: http://hdl.handle.net/10.2307/24905.

1975

• Warren, Cs, 1975, "Uniformity Of Auditing Standards," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 13, issue 1, pages 162-176, DOI: http://hdl.handle.net/10.2307/24906.

1974

• Meyer, Pe, 1974, "Apbs Independence And Its Implications For Fasb," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 12, issue 1, pages 188-196, DOI: http://hdl.handle.net/10.2307/24905.
• Sorter, Gh & Gans, Ms, 1974, "Opportunities And Implications Of Report On Objectives Of Financial Statements," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 12, issue , pages 1-28, DOI: http://hdl.handle.net/10.2307/24904.
• Cyert, Rm & Ijiri, Y, 1974, "Problems Of Implementing Trueblood Objectives Report," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 12, issue , pages 29-47, DOI: http://hdl.handle.net/10.2307/24904.

1973

• Sunder, S, 1973, "Relationship Between Accounting Changes And Stock Prices - Problems Of Measurement And Some Empirical-Evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 11, issue , pages 1-45, DOI: http://hdl.handle.net/10.2307/24900.
• Demski, Js & Myers, Sl, 1973, "Discussion Of Relationship Between Accounting Changes And Stock Prices - Problems Of Measurement And Some Empirical-Evidence," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 11, issue , pages 46-59, DOI: http://hdl.handle.net/10.2307/24900.

1971

• Ball, R, 1971, "Index Of Empirical Research In Accounting," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 9, issue 1, pages 1-31, DOI: http://hdl.handle.net/10.2307/24901.
• Lee, Ta, 1971, "Historical Development Of Internal Control From Earliest Times To End Of Seventeenth Century," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 9, issue 1, pages 150-157, DOI: http://hdl.handle.net/10.2307/24902.
• Fu, P, 1971, "Governmental Accounting In China During Chou Dynasty (1122 Bc-256 Bc)," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 9, issue 1, pages 40-51, DOI: http://hdl.handle.net/10.2307/24902.

1970

• Skousen, Kf, 1970, "Chronicle Of Events Surrounding Segment Reporting Issue," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 8, issue 2, pages 293-299, DOI: http://hdl.handle.net/10.2307/24901.

1968

• Shwayder, K, 1968, "Relevance," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 6, issue 1, pages 86-97, DOI: http://hdl.handle.net/10.2307/24901.
• Firmin, Pa & Goodman, Ss & Hendricks, Te & Linn, Jj, 1968, "University Cost Structure And Behavior - Empirical Study," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 6, issue , pages 122-155, DOI: http://hdl.handle.net/10.2307/24900.
• Bell, He, 1968, "University Cost Structure And Behavior - Empirical Study - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 6, issue , pages 156-159, DOI: http://hdl.handle.net/10.2307/24900.
• Robinson, Dd, 1968, "University Cost Structure And Behavior - Empirical Study - Discussion," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 6, issue , pages 160-165, DOI: http://hdl.handle.net/10.2307/24900.
• Stone, Ml, 1968, "Problems In Search Of Solutions Through Research," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 6, issue , pages 59-66, DOI: http://hdl.handle.net/10.2307/24900.

1965

• Davidson, S, 1965, "Lifo Cost Or Market And Compulsory Tax Reporting Requirements," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 3, issue 1, pages 156-158, DOI: http://hdl.handle.net/10.2307/24900.
• Livock, Dm, 1965, "The Accounts Of The Corporation Of Bristol - 1532 To 1835," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 3, issue 1, pages 86-102, DOI: http://hdl.handle.net/10.2307/24900.

0

• Darko Dachevski & Barry Ackers, 2024, "The Guiding Reasons Why Public Interest Entities in Europe Elect a Particular Audit Firm and Auditors versus the Cost of the Audit," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 6, issue 1, pages 12-33, May.
• Daniela Feschiyan & Radka Andasarova, 2024, "Financial Reporting in The Public Sector in The Republic of Bulgaria under The Conditions of European Harmonization and Global Legitimacy of IPSAS," Finance, Accounting and Business Analysis, University of National and World Economy, Institute for Economics and Politics, volume 6, issue 1, pages 34-41, May.
• Masaki KUSANO & Yoshihiro SAKUMA, 2018, "Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan," Discussion papers, Graduate School of Economics , Kyoto University, number e-18-004, Aug.
• Mohammad Nurunnabi & Monirul Alam Hossain & Saad A. Al-Mosa, 2016, "Ceci n'est pas une pipe! Corporate Governance practices under two political regimes in Bangladesh: A political economy perspective," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 13, issue 4, pages 329-363, November, DOI: 10.1057/s41310-016-0001-8.
• Abiot Tessema & Moo Sung Kim & Jagadish Dandu, 2018, "The impact of ownership structure on earnings quality: the case of South Korea," International Journal of Disclosure and Governance, Palgrave Macmillan, volume 15, issue 3, pages 129-141, August, DOI: 10.1057/s41310-018-0039-x.
• Ana Zrnic & Dubravka Pekanov & Ivana Fosi?, 0000, "GRI-based Sustainability Reporting in the European Union Energy Sector: A Comprehensive Overview," Proceedings of Economics and Finance Conferences, International Institute of Social and Economic Sciences, number 14115959.

None

• Ben-Shahar Danny & Sulganik Eyal, 2009, "Fair Depreciation: A Shapley Value Approach," The B.E. Journal of Theoretical Economics, De Gruyter, volume 9, issue 1, pages 1-18, April, DOI: 10.2202/1935-1704.1531.
• M.P. Lycklama à Nijeholt & Y.K. Grift, 2012, "Goodwill measuring value creation of acquisitions: an empirical research," Working Papers, Utrecht School of Economics, number 12-21.
• M.P. Lycklama à Nijeholt & Y.K. Grift & J.M.J. Blommaert, 2012, "Comparing goodwill before and after the changes in us gaap in 2001," Working Papers, Utrecht School of Economics, number 12-22.