Research classified by Journal of Economic Literature (JEL) codes

---

Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M48: Government Policy and Regulation

2017

• 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, Institute of Economic Research, Hitotsubashi University, number 70, Oct.
• 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, volume 5, issue 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, volume 5, issue 4, pages 17-20, December.
• Yevheniya Kaliuha & Yuliya Shenderivska, 2017, "Valuation of Biological Assets as the Element of Accounting Method," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 33-39, December.
• 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, volume 11, issue 2, pages 61-78.
• Estela Martínez Silverio & Karla Liliana Haro Zea & María Esther López Sánchez, 2017, "Impact Of The Federal Law For Prevention And Identification Of Operations With Illegal Resources To Taxpayers Who Develop Vulnerable Activities, Impacto De La Ley Federal Para La Prevención E Identifi," Revista Global de Negocios, The Institute for Business and Finance Research, volume 5, issue 1, pages 1-15.
• Sergio Lagunas Puls & Julio Cesar Ramirez Pacheco, 2017, "Expectativas para operaciones financieras en los Sectores Vulnerables mediante Matrices de Transición," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, volume 12, issue 2, pages 71-101, Abril-Jun.
• Gheorghe ZAMAN & Luminita IONESCU, 2017, "Accounting culture for preventing discimination in vulnerable communities," Romanian Journal of Economics, Institute of National Economy, volume 44, issue 1(53), pages 5-15, June.
• Belén Gill de Albornoz Noguer & Simona Rusanescu, 2017, "Foreign ownership and financial reporting quality in private subsidiaries," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2017-02, Aug.
• Mahmud Hossain & Ashraf Khallaf & Feras M. Salama, 2017, "Capital Punishment And Financial Reporting Fraud: Implications For Secular Countries," Journal of Developing Areas, Tennessee State University, College of Business, volume 51, issue 2, pages 343-356, April-Jun.
• 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, volume 51, issue 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, volume 51, issue 2, pages 45-58, April-Jun.
• Beatriz García Osma & Ana Gisbert & Elena Heras Cristóbal, 2017, "Public oversight systems for statutory auditors in the European Union," European Journal of Law and Economics, Springer, volume 44, issue 3, pages 517-552, December, DOI: 10.1007/s10657-014-9460-1.
• A. J. Stagliano, 2017, "Carbon Trading Reporting: The Case of Spanish Companies," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 23, issue 2, pages 231-243, May, DOI: 10.1007/s11294-017-9634-z.
• Nuria Reguera-Alvarado & Pilar Fuentes & Joaquina Laffarga, 2017, "Does Board Gender Diversity Influence Financial Performance? Evidence from Spain," Journal of Business Ethics, Springer, volume 141, issue 2, pages 337-350, March, DOI: 10.1007/s10551-015-2735-9.
• Marius Gros & Sebastian Koch & Christoph Wallek, 2017, "Internal audit function quality and financial reporting: results of a survey on German listed companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 21, issue 2, pages 291-329, June, DOI: 10.1007/s10997-016-9342-8.
• Michalis Makrominas, 2017, "Recognized intangibles and the present value of growth options," Review of Quantitative Finance and Accounting, Springer, volume 48, issue 2, pages 311-329, February, DOI: 10.1007/s11156-016-0552-6.
• 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, volume 49, issue 1, pages 263-281, July, DOI: 10.1007/s11156-016-0590-0.
• Semih Tartaroglu & Michael Imhof, 2017, "Insider trading and response to earnings announcements: the impact of accelerated disclosure requirements," Review of Quantitative Finance and Accounting, Springer, volume 49, issue 2, pages 315-336, August, DOI: 10.1007/s11156-016-0592-y.
• Aleksandra Jadach-Sepioło & Krzysztof Kaszuba, 2017, "Wymóg zagospodarowania zbywanych nieruchomości gminnych w procesach rewitalizacji – uwarunkowania prawne," World of Real Estate Journal (Swiat Nieruchomosci), Fundacja Uniwersytetu Ekonomicznego w Krakowie, issue 101, pages 77-80, September, DOI: 10.14659/worej.2017.101.10.
• Sarra KAISS & Nezha BAGHAR & Mounime EL KABBOURI, 2017, "Theoretical bases on the nature of goodwill," Turkish Economic Review, KSP Journals, volume 4, issue 4, pages 419-428, December.
• Masaki Kusano, 2017, "Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan," Discussion papers, Graduate School of Economics , Kyoto University, number e-16-016, Mar.
• Masaki Kusano, 2017, "Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan," Discussion papers, Graduate School of Economics , Kyoto University, number e-17-007, Sep.
• Fuminobu Mizutani, 2017, "Accounting for not-for-profit organizations (NFPs) to prevent terrorist financing," Journal of Economic and Financial Studies (JEFS), LAR Center Press, volume 5, issue 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, volume 5, issue 3, pages 1-11, June.
• 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., volume 0, issue 18, pages 60-89, Septiembr.
• Parry, Ian & Pittel, Karen & Vollebergh, Herman (ed.), 2017, "Energy Tax and Regulatory Policy in Europe: Reform Priorities," MIT Press Books, The MIT Press, number 0262036398, edition 1, ISBN: ARRAY(0x6b089478), December.
• David Arellano Gault, 2017, "Corrupción como proceso organizacional: comprendiendo la lógica de la desnormalización de la corrupción," Contaduría y Administración, Accounting and Management, volume 62, issue 3, pages 810-826, Julio-Sep.
• David Arellano Gault, 2017, "Corruption as an organizational process: Understanding the logic of the denormalization of corruption," Contaduría y Administración, Accounting and Management, volume 62, issue 3, pages 827-842, Julio-Sep.
• Christian Leuz & Steffen Meyer & Maximilian Muhn & Eugene Soltes & Andreas Hackethal, 2017, "Who Falls Prey to the Wolf of Wall Street? Investor Participation in Market Manipulation," NBER Working Papers, National Bureau of Economic Research, Inc, number 24083, Nov.
• João Granja & Christian Leuz, 2017, "The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity," NBER Working Papers, National Bureau of Economic Research, Inc, number 24168, Dec.
• Miroslav Nedelchev, 2017, "Historical Overview Of Auditors In Bulgaria," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, volume 13, issue 2, pages 153-164.
• Daniela Feschiyan & Radka Andasarova, 2017, "Accounting Analysis of the Loan Portfolio of Banks and Feasibility of the Model for Credit Losses," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 532-554, December.
• Daniela Feschiyan & Radka Andasarova, 2017, "Study of the Sinergy Effect of Using Accounting Information in the Process of Lending and Risk Management in Banks," Godishnik na UNSS, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 5-24, December.
• Herczeg Adrienn & Darabos Éva, 2017, "Role Of Taxes And Contributions In The Fund Of The Hungarian Healthcare System," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 365-372, July.
• CarataÈ™ Maria Alina & Spătariu Elena Cerasela & Gheorghiu Gabriela, 2017, "Cyber Attacks and Combat Behavior," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 141-144, June.
• 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, volume 0, issue 1, pages 248-252, 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, volume 0, issue 1, pages 435-438, June.
• CarataÈ™ Maria Alina & Spătariu Elena Cerasela & Gheorghiu Gabriela, 2017, "Internal Audit Role in Cybersecurity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 510-513, December.
• CarataÈ™ Maria Alina & Spătariu Elena Cerasela & Gheorghiu Gabriela, 2017, "Cybercurrencies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 514-518, December.
• CărăuÈ™u Dumitru-NicuÈ™or, 2017, "Financial Contagion in the Recent Financial Crisis: Evidence from the Romanian Capital Market," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 519-524, December.
• State Violeta & Tănase Loredana Cristina & Voinea Cristina Maria, 2017, "The Perception of the Internal Managerial Control System – the Case of the Romanian Public Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 649-654, December.
• Terinte Paula-Andreea & CărăuÈ™u Dumitru-NicuÈ™or, 2017, "Vulnerabilities and Risks in Romanian Public Financial Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 662-666, December.
• Firas Al-Rawashdeh, 2017, "Applying Benford's law into Jordanian insurance companies to identify earning's manipulations," Business and Economic Horizons (BEH), Prague Development Center, volume 13, issue 2, pages 210-223, May, DOI: 10.15208/beh.2017.16.
• Tuan Bach Le, & Drahomira Pavelkova, & Thi Thanh Nhan Do, & Minh Vu Ngo, 2017, "Does foreign ownership impact accounting conservatism adoption in Vietnam," Business and Economic Horizons (BEH), Prague Development Center, volume 13, issue 3, pages 287-294, July, DOI: 10.15208/beh.2017.21.
• 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, volume 12, issue 3, pages 485-500, September, DOI: 10.24136/eq.v12i3.26.
• Igor Pustylnick, 2017, "Comparison Of Liquidity Based And Financial Performance Based Indicators In Financial Analysis," Oeconomia Copernicana, Institute of Economic Research, volume 8, issue 1, pages 83-97, March, DOI: 10.24136/oc.v8i1.6.
• Artur Sajnog, 2017, "The role of comprehensive income in predicting banks’ future earnings," Working Papers, Institute of Economic Research, number 105/2017, May, revised May 2017.
• Ioan Ovidiu SPĂTĂCEAN, 2017, "The Impact of Corporate Governance Failure for Investment Firms - Harinvest Case," 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 41-62, December.
• Ioan Ovidiu SPĂTĂCEAN & Andreea Loredana GHIORGHIȚĂ, 2017, "Empirical Research on Corporate Governance Measurement in Relation with EU Macro Infrastructure," 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 75-98, December.
• Diogo Batista da SIlva & António Cerqueira & Elísio Brandão, 2017, "Earnings Management Dynamics in Portuguese Listed Firms," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 587, Jan.
• Ozili, Peterson K, 2017, "Bank Loan Loss Provisions Research: A Review," MPRA Paper, University Library of Munich, Germany, number 76495, Jan.
• Georgieva, Daniela, 2017, "Preparation and disclosure of non-financial statement based on the new Bulgarian accountancy act," MPRA Paper, University Library of Munich, Germany, number 78015, Feb.
• Georgieva, Daniela, 2017, "Достоверното Счетоводно Дефиниране На Научноизследователската И Развойна Дейност
  [Defining and interpreting the term research and development for accounting purposes]," MPRA Paper, University Library of Munich, Germany, number 78272.
• Ndebugri, Haruna & Tweneboah Senzu, Emmanuel, 2017, "Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana," MPRA Paper, University Library of Munich, Germany, number 81113, Sep, revised 04 Sep 2017.
• Atanasov, Atanas, 2017, "Управленски Аспекти На Счетоводната Обезценка На Търговската Репутация
  [Management Aspects of the Impairment of Goodwill]," MPRA Paper, University Library of Munich, Germany, number 85675.
• Contreras-Pacheco, Orlando E., 2017, "Image, Credibility and Reputation: Perceptions of Deceitful Corporate Communication in the Classroom," MPRA Paper, University Library of Munich, Germany, number 89207, Oct.
• 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, University Library of Munich, Germany, number 90213, Jun.
• Abdullah, Azrul & Waemustafa, Waeibrorheem & Mat Isa, Hamdan, 2017, "Disclosure of Information in Company’s Annual Reports: A Bibliometric Analysis," MPRA Paper, University Library of Munich, Germany, number 92008.
• suhardi, suhardi, 2017, "Telaah Kepemilikan Kebenaran Ilmiah Pada Pengembangan Pengetahuan Akuntansi
  [Review Of Scientific Truth Ownership On Development Of Accounting Knowledge]," MPRA Paper, University Library of Munich, Germany, number 92509, Dec, revised Nov 2017.
• Ozili, Peterson K, 2017, "Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa: The Case of Loan Loss Provisions," MPRA Paper, University Library of Munich, Germany, number 92646.
• Kerem Sarıoğlu, 2017, "Problems in Making International Financial Reporting Standards Become “National”: The Case of Turkey," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 8, issue 4, pages 849-857.
• Luminița IONESCU, 2017, "Errors And Fraud In Accounting. The Role Of External Audit In Fighting Corruption," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 17, issue 4, pages 29-36.
• Klaus Singer & Aykut Bußian & Tobias Stiegler & Christian Hell, 2017, "Money Laundering - Can the EU Anti Money Laundering directive change the game? Overview on the measures of the 4th Anti Money Laundering Directive," Journal of Interdisciplinary Economic Research, Allensbach Hochschule, issue 2, pages 44-48.
• Mukesh Garg, 2017, "Value relevance of voluntary internal control certification: An information asymmetry perspective," Australian Journal of Management, Australian School of Business, volume 42, issue 4, pages 527-559, November, DOI: 10.1177/0312896217691079.
• Abeid Francis Gaspar, 2017, "Budgeting and governance in Tanzanian Local Government Authorities," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 4607647, Jul.
• Yan-Jie Yang & Chi-Hua Li & Ruey-Ching Lin & Hong-Da Wang, 2017, "The Change of Consolidation Rules and Its Impact on Earnings Management," Proceedings of Business and Management Conferences, International Institute of Social and Economic Sciences, number 5607918, Jul.
• Marin Popescu & Silvia Mihaela Popescu & Maria Daniela Galca, 2017, "The Internal Control Management Development Strategy in Romania," Working papers Globalization - Economic, Social and Moral Implications, April 2017, Research Association for Interdisciplinary Studies, number 14, Jan, DOI: 10.5281/zenodo.581779.
• Fang Lou & Qian Sun & Hongqi Yuan, 2017, "Voluntary disclosure of internal control and auditor’s attestation: evidence from China," Frontiers of Business Research in China, Springer, volume 11, issue 1, pages 1-26, December, DOI: 10.1186/s11782-017-0007-5.
• 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, volume 22, issue 2, pages 791-838, June, DOI: 10.1007/s11142-017-9391-5.
• Darren Henderson & Patricia C. O’Brien, 2017, "The standard-setters’ toolkit: can principles prevail over bright lines?," Review of Accounting Studies, Springer, volume 22, issue 2, pages 644-676, June, DOI: 10.1007/s11142-017-9392-4.
• 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, volume 22, issue 4, pages 1698-1731, December, DOI: 10.1007/s11142-017-9419-x.
• Qiang Guo & Christopher Koch & Aiyong Zhu, 2017, "Joint audit, audit market structure, and consumer surplus," Review of Accounting Studies, Springer, volume 22, issue 4, pages 1595-1627, December, DOI: 10.1007/s11142-017-9429-8.
• Luzi Hail & Ahmed Tahoun & Clare Wang, 2017, "Corporate Scandals and Regulation," Working Papers Series, Institute for New Economic Thinking, number 71, Dec, DOI: 10.2139/ssrn.3228697.
• Enrico Bracci & Roberto Crepaldi & Anna-Rita Ragazzi, 2017, "La gestione finanziaria nelle imprese di costruzioni.Riflessioni da un’analisi empirica," Working Papers, University of Ferrara, Department of Economics, number 2017026, Aug.
• Pietro Lanzini & Andrea Stocchetti, 2017, "The evolution of the conceptual basis for the assessment of urban mobility sustainability impacts," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 02, Feb.
• 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, arqus - Arbeitskreis Quantitative Steuerlehre, number 218.
• 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, University of Passau, Faculty of Business and Economics, number B-28-17.
• Grottke, Markus & Lorenz, Johannes, 2017, "Tax consultants' incentives: A game-theoretic investigation into the behavior of tax consultants, taxpayers, and the tax authority in a setting of tax complexity," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe, University of Passau, Faculty of Business and Economics, number B-30-17.

2016

• Alex Edmans & Xavier Gabaix, 2016, "Executive Compensation: A Modern Primer," Journal of Economic Literature, American Economic Association, volume 54, issue 4, pages 1232-1287, December.
• Elena Doina Dascalu & Nicu Marcu & Ioan Hurjui, 2016, "Performance Management and Monitoring of Internal Audit for the Public Sector in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 18, issue 43, pages 691-691, August.
• Dr.Muhammad Irfan Khan & Dr.Muhammad Ayub Khan Mehar & Dr.Athar Iqbal, 2016, "Development Financing And Economic Governance: Analysis Of The Liquidity Crisis And Circularity Debts In Pakistan," IBT Journal of Business Studies (JBS), Ilma University, Faculty of Management Science, volume 12, issue 2, pages 1-24, DOI: https://doi.org/10.46745/ilma.ibtjb.
• 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, volume 1, issue 44, pages 125-132.
• 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, volume 1, issue 44, pages 49-58.
• 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, volume 1, issue 18, pages 51-63, November.
• Aslı TÃœREL & Ferhan Emir TUNCAY, 2016, "An Empirical Analysis Of Audit Delay In Turkey," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 18, pages 1-7.
• Emilia VASILE & Nelu BURCEA, 2016, "The Role Of The Financial Audit In Preventing And Combating Money Laundering," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 42, issue 1, pages 11-15, June.
• Aurelia STEFANESCU & Gabriela Lidia TANASE, 2016, "The development of a corporate governance assessment model for the Romanian public sector," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 12, issue 143, pages 1227-1227.
• Eugeniu TURLEA & Mihaela MOCANU, 2016, "The profile of the internal auditor in the Romanian banking sector," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 12, issue 143, pages 1235-1235.
• Kartika Djati & Rahmawati & Payamta & Lia Uzliawati, 2016, "Auditors’ and auditees’ perception on the internal audit quality," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 12, issue 143, pages 1246-1246.
• Daniela MARDIROS, & Roxana DICU & Mihai CARP, 2016, "Human capital reporting in Romania: from corporate costs to social responsability and vocational training," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 14, issue 134, pages 195-195, January.
• Ionela-Corina CHERSAN, 2016, "Corporate responsibility reporting according to Global Reporting Initiative: an international comparison," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 14, issue 136, pages 424-424, Aprilie.
• Emilia VASILE & Daniela MITRAN, 2016, "The relationship between the audit committee," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 14, issue 137, pages 518-518, 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, volume 14, issue 138, pages 634-634, June.
• Elena Doina DASCALU, 2016, "Factors supporting an adequate sizing of internal audit departments in the public sector," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 14, issue 138, pages 642-642, June.
• Iurii N. GUZOV, 2016, "History of auditing in Russia. Periodization and challenges of development," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 14, issue 138, pages 651-651, June.
• Elena Doina Dascalu, 2016, "Model for dimensioning the audit structures in the public sector," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 14, issue 140, pages 909-909, August.
• Ionela-Corina CHERSAN, 2016, "Internal audit practices and trends in Romania and worldwide," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 14, issue 141, pages 987-987.
• Sergey Bardash & Yurii Baraniuk, 2016, "Financial Audit As A Part Of State Administration In Ukraine: Condition And Public Need," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 2, issue 2, DOI: 10.30525/2256-0742/2016-2-2-5-13.
• 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.
• 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.
• DASCALU Elena Doina & NASTA Laura, 2016, "The Audit Of The Management System For State Subsidies And Financial Support Granted To Agricultural Producers," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 68, issue 1, pages 67-84, June.
• David Bholat & Robin Darbyshire, 2016, "Accounting in central banks," Bank of England working papers, Bank of England, number 604, May.
• Aura Emanuela, DOMIL, 2016, "Difficulties In Limiting The Expansion Of The Romanian Public Sector," Contemporary Economy Journal, Constantin Brancoveanu University, volume 1, issue 2, pages 21-25.
• Niculina, STANESCU, 2016, "The Role Of Documentation In The Audit Mission," Management Strategies Journal, Constantin Brancoveanu University, volume 31, issue 1, pages 50-54.
• 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.
• Luis Fernando Valenzuela Jiménez, 2016, "La contratación interadministrativa en Colombia: una figura frágil de la contratación pública en el modelo neoliberal," Investigaciones y Productos CID, Universidad Nacional de Colombia, FCE, CID, number 14246, Feb.
• Zuray Andrea Melgarejo Molina & Diana Libia Ciro Romero, 2016, "Acuerdos conjuntos: Efectos de su aplicación en Colombia," Revista Tendencias, Universidad de Narino, volume 17, issue 2, pages 56-78, DOI: 10.22267/rtend.161702.3.
• 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, volume 11, issue 11 Year 2, pages 325-339.
• Studener, Werner & Merriman, Niall & Karakitsos, Polychronis & Bunea, Daniela, 2016, "Profit distribution and loss coverage rules for central banks," Occasional Paper Series, European Central Bank, number 169, Apr.
• Mujeeb Saif Mohsen Al-Absy & Ku Nor Izah Ku Ismail & Shehabaddin Abdullah A. Al-Dubai, 2016, "Accountants' Perceptions on the Adoption of International Financial Reporting Standards in Yemen," International Journal of Economics and Financial Issues, Econjournals, volume 6, issue 4, pages 1911-1917.
• Marcos Gon alves Perroni & S rgio Eduardo Gouv a da Costa & S rgio Eduardo Gouv a da Costa & Wesley Vieira da Silva & Edson Pinheiro de Lima & Edson Pinheiro de Lima & Claudimar Pereira da Veiga & Cla, 2016, "Analysis of Income Elasticities of Brazil s Energy Matrix," International Journal of Energy Economics and Policy, Econjournals, volume 6, issue 3, pages 431-441.
• Hamzah Al-Mawali & Tri-Dung Lam, 2016, "Customer Accounting and Environmental Uncertainty: Sequential Explanatory Study," International Review of Management and Marketing, Econjournals, volume 6, issue 3, pages 532-543.
• Su, Xijia & Wu, Xi, 2016, "Client Following Former Audit Partners and Audit Quality: Evidence from Unforced Audit Firm Changes in China," The International Journal of Accounting, Elsevier, volume 51, issue 1, pages 1-22, DOI: 10.1016/j.intacc.2016.01.001.
• He, Guanming, 2016, "Fiscal Support and Earnings Management," The International Journal of Accounting, Elsevier, volume 51, issue 1, pages 57-84, DOI: 10.1016/j.intacc.2016.01.009.
• 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, volume 51, issue 2, pages 266-270, DOI: 10.1016/j.intacc.2016.04.004.
• Shiah-Hou, Shin-Rong & Teng, Yi-Yun, 2016, "The informativeness of non-GAAP earnings after Regulation G?," Finance Research Letters, Elsevier, volume 18, issue C, pages 184-192, DOI: 10.1016/j.frl.2016.04.015.
• Call, Andrew C. & Kedia, Simi & Rajgopal, Shivaram, 2016, "Rank and file employees and the discovery of misreporting: The role of stock options," Journal of Accounting and Economics, Elsevier, volume 62, issue 2, pages 277-300, DOI: 10.1016/j.jacceco.2016.06.003.
• Tsao, Shou-Min & Lu, Hsueh-Tien & Keung, Edmund C., 2016, "Voluntary monthly earnings disclosures and analyst behavior," Journal of Banking & Finance, Elsevier, volume 71, issue C, pages 37-49, DOI: 10.1016/j.jbankfin.2016.04.010.
• Karapandza, Rasa, 2016, "Stock returns and future tense language in 10-K reports," Journal of Banking & Finance, Elsevier, volume 71, issue C, pages 50-61, DOI: 10.1016/j.jbankfin.2016.04.025.
• Gaganis, Chrysovalantis & Hasan, Iftekhar & Pasiouras, Fotios, 2016, "Regulations, institutions and income smoothing by managing technical reserves: International evidence from the insurance industry," Omega, Elsevier, volume 59, issue PA, pages 113-129, DOI: 10.1016/j.omega.2015.05.010.
• Ku Ismail, Ku Nor Izah & Abdul Manaf, Kamarul Bahrain, 2016, "Market reactions to the appointment of women to the boards of Malaysian firms," Journal of Multinational Financial Management, Elsevier, volume 36, issue C, pages 75-88, DOI: 10.1016/j.mulfin.2016.04.004.
• Kanapathippillai, Sutharson & Johl, Shireenjit K. & Wines, Graeme, 2016, "Remuneration committee effectiveness and narrative remuneration disclosure," Pacific-Basin Finance Journal, Elsevier, volume 40, issue PB, pages 384-402, DOI: 10.1016/j.pacfin.2016.02.006.
• Nogueira, Sónia Paula S. & Jorge, Susana Margarida F., 2016, "Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 19, issue 2, pages 216-226, DOI: 10.1016/j.rcsar.2015.09.002.
• Cabedo Semper, J. David & Tirado Beltrán, José Miguel, 2016, "Cantidad y calidad de información de riesgos divulgada por las empresas españolas: Un análisis en periodos diferentes del ciclo económico," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 19, issue 2, pages 261-270, DOI: 10.1016/j.rcsar.2016.05.001.
• Marziana Madah Marzuki & Effiezal Aswadi Abdul Wahab & Hasnah Haron, 2016, "Corporate governance and earnings conservatism in Malaysia," Accounting Research Journal, Emerald Group Publishing Limited, volume 29, issue 4, pages 391-412, November, DOI: 10.1108/ARJ-04-2014-0043.
• Alexey Feigin & Andrew Ferguson & Matthew Grosse & Tom Scott, 2016, "Evidence on why firms use different disclosure outlets," Accounting Research Journal, Emerald Group Publishing Limited, volume 29, issue 3, pages 274-291, September, DOI: 10.1108/ARJ-08-2014-0066.
• Walaa Wahid ElKelish & Jon Tucker, 2016, "Bank regulation and stock market stability across countries," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, volume 24, issue 4, pages 402-419, November, DOI: 10.1108/JFRC-09-2015-0049.
• Hounaida Mersni & Hakim Ben Othman, 2016, "The impact of corporate governance mechanisms on earnings management in Islamic banks in the Middle East region," Journal of Islamic Accounting and Business Research, Emerald Group Publishing Limited, volume 7, issue 4, pages 318-348, September, DOI: 10.1108/JIABR-11-2014-0039.
• Chan Du & Liang Song & Jia Wu, 2016, "Bank accounting disclosure, information content in stock prices, and stock crash risk," Pacific Accounting Review, Emerald Group Publishing Limited, volume 28, issue 3, pages 260-278, August, DOI: 10.1108/PAR-09-2015-0037.
• Liang Song & Joel C Tuoriniemi, 2016, "Accounting quality, governance standards, and syndicated loan contracts," Pacific Accounting Review, Emerald Group Publishing Limited, volume 28, issue 1, pages 2-15, February, DOI: 10.1108/PAR-10-2014-0035.
• Guillaume Plantin & Jean Tirole, 2016, "Marking to Market versus Taking to Market," Sciences Po Economics Publications (main), HAL, number hal-03393184, Nov.
• Guillaume Plantin & Jean Tirole, 2016, "Marking to Market versus Taking to Market," Working Papers, HAL, number hal-03393184, Nov.
• Kagaya, Tetsuyuki & 加賀谷, 哲之 & Jinnai, Toshihito, 2016, "How Does Corporate Governance Structure Affect Risk-Taking Activities In Japanese Firms?," Hitotsubashi Journal of commerce and management, Hitotsubashi University, volume 50, issue 1, pages 1-22, October, DOI: 10.15057/28215.
• Emilia VASILE & Ion CROITORU, 2016, "Organisations Overseeing through the Audit Committee," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 4, issue 2, pages 3-10, June.
• Albert D. Spalding & Nancy W. Spalding, 2016, "Substantial Authority Update: Tax Penalty Avoidance By Good Faith Reference To Judicial, Administrative And Legislative Authorities," Accounting & Taxation, The Institute for Business and Finance Research, volume 8, issue 1, pages 49-58.
• 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, volume 10, issue 4, pages 27-42.
• 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, volume 7, issue 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, volume 7, issue 2, pages 11-20.
• Beatriz García Osma & Belén Gill de Albornoz Noguer & Elena De las Heras Cristobal, 2016, "Opinion shopping: Partner versus firm-level evidence," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2016-02, May.
• 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, volume 50, issue 4, pages 97-111, October-D.
• Omar Al Farooque, 2016, "Sustainable financial reporting practice in Australian companies - does quality matter?," Journal of Developing Areas, Tennessee State University, College of Business, volume 50, issue 6, pages 175-189, Special I.
• 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, volume 46, issue 1, pages 141-177, January, DOI: 10.1007/s11156-014-0465-1.
• Hueiling Chen & Cheng-Tsu Huang & Hsiou-Wei W. Lin, 2016, "Changes in analyst following for less covered firms accompanying Regulation Fair Disclosure: the roles of ability and industry experience," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 3, pages 519-541, April, DOI: 10.1007/s11156-014-0477-x.
• 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, volume 47, issue 1, pages 57-82, July, DOI: 10.1007/s11156-014-0494-9.
• Troy Pollard, 2016, "Sneaking in the back door? An evaluation of reverse mergers and IPOs," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 2, pages 305-341, August, DOI: 10.1007/s11156-015-0502-8.
• Lei Gao & Leo L. Yang & Joseph H. Zhang, 2016, "Corporate patents, R&D success, and tax avoidance," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 4, pages 1063-1096, November, DOI: 10.1007/s11156-015-0531-3.
• Kazunori Miwa, 2016, "Welfare Effects of Endogenous Information Acquisition and Disclosure in Duopoly Markets," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2016-17, Mar.
• Masahiro Enomoto & Tomoyasu Yamaguchi, 2016, "The Impact of Japanese Regulatory Changes on Accrual-Based and Real Earnings Management," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2016-18, Apr.
• Jorge Vieira da Costa Jr & Alfredo Sarlo Neto & Andrea Bispo da Silva, 2016, "Balance sheet classification of compound financial instruments and the judgment of securities market analysts," Journal of Economic and Financial Studies (JEFS), LAR Center Press, volume 4, issue 5, pages 37-54, October.
• Markus Groth & Annette Brunsmeier, 2016, "A cross-sectoral analysis of climate change risk drivers based on companies’ responses to the CDP’s climate change information request," Working Paper Series in Economics, University of Lüneburg, Institute of Economics, number 364, Jun.
• Stephani A. Mason & Ann F. Medinets & Dan Palmon, 2016, "Say-on-Pay: Is Anybody Listening?," Multinational Finance Journal, Multinational Finance Journal, volume 20, issue 4, pages 273-322, December.
• Atanasov, Vladimir & Black, Bernard, 2016, "Shock-Based Causal Inference in Corporate Finance and Accounting Research," Critical Finance Review, now publishers, volume 5, issue 2, pages 207-304, December, DOI: 10.1561/104.00000036.
• Paula Terinte & Mihaela Onofrei & Bogdan Firtescu, 2016, "Internal Audit Implications On Bank Profitability. The Romanian Case," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 790-799, July.
• Hans B. Christensen & Luzi Hail & Christian Leuz, 2016, "Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement," The Review of Financial Studies, Society for Financial Studies, volume 29, issue 11, pages 2885-2924.
• 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, volume 0, issue 1, pages 447-452, 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, volume 0, issue 1, pages 595-599, 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, volume 0, issue 1, pages 611-615, July.
• 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, volume 22, issue 1, pages 78-103, December.
• Iuliana Cenar, 2016, "Considerations Regarding the Internal Control Management System in the University Departments," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 16, issue 1, pages 61-70.
• Iuliana Cenar, 2016, "Risk Management Regarding Teaching at the Level of University Departments," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 16, issue 1, pages 71-82.
• Domokos, László, 2016, "Culmination of the Powers of the State Audit Office of Hungary within the Scope of New Legislation on Public Funds," Public Finance Quarterly, Corvinus University of Budapest, volume 61, issue 3, pages 291-311.
• Mazur, Jacek, 2016, "Contribution of the Supreme Audit Office of Poland to Legislation and Experiences of Some Other SAIs," Public Finance Quarterly, Corvinus University of Budapest, volume 61, issue 3, pages 343-359.
• Harsányi, Gergely & Lukács, László István & Ormos, Mihály & Sisa, Krisztina & Szedlák, Krisztina & Veress, Attila, 2016, "EPSAS: Investment Into the Future – European Public Sector Accounting: Present and Future," Public Finance Quarterly, Corvinus University of Budapest, volume 61, issue 4, pages 480-499.
• Iacob, Constanta & Bosoteanu, Maria Cristina, 2016, "How compliant is the Romanian accounting with the Europan directives and international accounting standards?," MPRA Paper, University Library of Munich, Germany, number 73456, Aug.
• Jaelani, Aan, 2016, "Zakat Accounting: Metaphor and accounting treatment for business organization," MPRA Paper, University Library of Munich, Germany, number 74003, Sep, revised 12 Sep 2016.
• Ozili, Peterson K, 2016, "Fraud Detection, Conservatism and Political Economy of Whistle Blowing," MPRA Paper, University Library of Munich, Germany, number 74982, Nov.
• Yang, Ling, 2016, "Is Bank Supervision Effective? Evidence from the Allowance for Loan and Lease Losses," MPRA Paper, University Library of Munich, Germany, number 75761, Dec.
• 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, University Library of Munich, Germany, number 75931, Dec.
• 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, University Library of Munich, Germany, number 75944, Dec.
• 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, University Library of Munich, Germany, number 75945, Dec.
• Kaplanhan, Fatih & Korkut, Cem, 2016, "Untaxed Social-Media Problem and Potential Solutions," MPRA Paper, University Library of Munich, Germany, number 76204, Dec, revised 10 Jan 2017.
• Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2016, "The Effectiveness of Risk Management Committee and Hedge Accounting Practices in Malaysia," MPRA Paper, University Library of Munich, Germany, number 77960, Jul.
• 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, Prague University of Economics and Business, volume 2016, issue 3, pages 25-37, DOI: 10.18267/j.cfuc.478.
• Iris Šimíková, 2016, "Simple accounting versus tax records
  [Účetnictví jednoduché versus daňová evidence]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2016, issue 3, pages 89-104, DOI: 10.18267/j.cfuc.482.
• Kristýna Havlová, 2016, "IFRS vs. CAL: summary of practical knowledge and identification of research questions," Ekonomika a Management, Prague University of Economics and Business, volume 2016, issue 2.
• Michal Svoboda, 2016, "Modernisation of Public Sector Financial Reporting Systems in Europe - Challenges and Milestones," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2016, issue 4, pages 5-16, DOI: 10.18267/j.efaj.171.
• Filip Hrůza & Petr Valouch, 2016, "Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot)," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2016, issue 4, pages 17-37, DOI: 10.18267/j.efaj.172.
• Meryem Öztürk & Murat Serçemeli, 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, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 7, issue 4, pages 143-157.
• 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, volume 15, issue 1, pages 84-118, April, DOI: 10.1177/0972652715623701.
• Binod Kumar & Malay Ghosh, 2016, "Improvement in Quality of Sales Tax Assessments in West Bengal: A Study," South Asian Journal of Macroeconomics and Public Finance, , volume 5, issue 2, pages 231-237, December, DOI: 10.1177/2277978716671058.
• 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, volume 27, issue 2, pages 129-154, May, DOI: 10.1007/s00187-015-0226-x.
• 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, volume 50, issue 6, pages 2417-2431, November, DOI: 10.1007/s11135-015-0269-y.
• 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, volume 21, issue 1, pages 280-315, March, DOI: 10.1007/s11142-015-9346-7.
• Benjamin Segal & Dan Segal, 2016, "Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling," Review of Accounting Studies, Springer, volume 21, issue 4, pages 1203-1244, December, DOI: 10.1007/s11142-016-9366-y.
• Leandro Escobar TORRES, 2016, "Update on Regulation of Real Property Valuation for Bank Accounting Purposes in Spain," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 11, issue 2, pages 66-75.
• Paolo Ferri & Maria Lusiani & Luca Pareschi, 2016, "Accounting for accounting history: An exploratory study through topic modeling approach," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 5, May.
• Litfin, Thorsten & Meeh-Bunse, Gunther & Luer, Katja & Teckert, Özlem, 2016, "Perception of Sustainability Reporting – an Attempt by Means of Eye-Tracking," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2016), Rovinj, Croatia, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Rovinj, Croatia, 8-9 September 2016".
• 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, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2016-1.
• Eyerund, Theresa & Möller, Marie, 2016, "Unternehmen im Spannungsfeld der Stakeholderansprüche: Möglichkeiten und Rahmenbedingungen für unternehmerische Mitverantwortung," IW policy papers, Institut der deutschen Wirtschaft (IW) / German Economic Institute, number 13/2016.