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

This topic is covered by the following reading lists:

Mondialisation

2019

Sergey Oparin & Marina Yudenko & Nadezhda Polovnikova & Svetlana Nikolikhina, 2019. "Administrative Barriers And Their Impact On The Efficiency Of Organizations In Housing Construction: The Case Of St. Petersburg," CBU International Conference Proceedings, ISE Research Institute, vol. 7(0), pages 236-240, September.
Sneha Raut, 2019. "Occurrence of Occupational Fraud in Family Businesses: A Pitch," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(1), pages 119-125, March.
Vaiva Kiaupaite-Grusniene & Lehte Alver, 2019. "Comparability of Cash Flow Statements: Evidence from Baltic Countries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(3), pages 307-329, September.
Olga Golubeva & Michel Duljic & Ripsa Keminen, 2019. "The Impact of Liquidity Risk On Bank Profitability: Some Empirical Evidence from The European Banks Following the Introduction of Basel III Regulations," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(4), pages 455-485, December.
Anup Chowdhury & Nikhil Chandra Shil, 2019. "Influence of New Public Management Philosophy On Risk Management, Fraud and Corruption Control and Internal Audit: Evidence from an Australian Public Sector Organization," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(4), pages 486-508, December.
Mike Onder Kaymaz & Ozgur Kaymaz, 2019. "Learning from Oligopoly Rivalry: Implications for Business Financial Statements," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 18(4), pages 509-558, December.
Claudia Catalina CIOCAN, 2019. "Prudence vs. Credibility. A Formal Comparative Analysis between Romanian Accounting Regulations and IFRS," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(153), pages 114-114.
Victoria STANCIU & Crina SERIA, 2019. "Insights on the New Coordinates in Internal Audit," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(154), pages 261-261.
Nensi XHANI & Marioara AVRAM & Ilir MECE & Latif CELA, 2019. "Comparative Study on the Organization of Internal Public Audit in Albania and Romania," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 17(155), pages 473-473.
Benedikt Franke & Qi Gao & André Stenzel, 2019. "Can You Trust the Blockchain? The (Limited) Power of Peer-to-Peer Networks for Information Provision," CRC TR 224 Discussion Paper Series crctr224_2019_138, University of Bonn and University of Mannheim, Germany.
Доц. Д-Р Али Вейсел, 2019. "Показатели Относно Противодействие На Корупцията В Нефинансовите Декларации На Предприятията," ICPA Articles, Institute of Certified Public Accountants, vol. 2019(2), pages 1-13.
Schmiel Ute & Weitz Alexander, 2019. "Is a One-book-system Adequate? A Framework for Tax Law Analysis Under Genuine Uncertainty," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 9(2), pages 1-18, July.
Schmiel Ute & Weitz Alexander, 2019. "Is a One-book-system Adequate? A Framework for Tax Law Analysis Under Genuine Uncertainty," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 9(2), pages 1-19, July.
Silviu Constantin NASTASIA & Diana Elena TOMA (NASTASIA), 2019. "Implications Of Managerial Objectives In The Pertinent Elaboration Of Accounting Information Within Companies In Romania," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(1), pages 6-11.
Laura PANOIU, 2019. "Benefits And Limits Of The Management Control System In Romania," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(3), pages 74-80.
GetuÈ›a David (RoÈ™oga) & Paula Munteanu, 2019. "Challenges Regarding The Non-Financial Reporting In The Global Context," Management Strategies Journal, Constantin Brancoveanu University, vol. 45(3), pages 88-95.
Choi, Jung Ho & Gipper, Brandon, 2019. "Fraudulent Financial Reporting and the Consequences for Employees," Research Papers 3771, Stanford University, Graduate School of Business.
- Jung Ho Choi & Brandon Gipper, 2019. "Fraudulent Financial Reporting and the Consequences for Employees," Working Papers 19-12, Center for Economic Studies, U.S. Census Bureau.
Wolfram F. Richter, 2019. "Aligning profit taxation with value creation," CESifo Working Paper Series 7589, CESifo.
Wei Cui & Nigar Hashimzade, 2019. "The Digital Services Tax as a Tax on Location-Specific Rent," CESifo Working Paper Series 7737, CESifo.
Wolfram F. Richter, 2019. "The Economics of the Digital Services Tax," CESifo Working Paper Series 7863, CESifo.
Waldemar Marz & Johannes Pfeiffer, 2015. "Resource Market Power and Levels of Knowledge in General Equilibrium," ifo Working Paper Series 2020), ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
Felix Hugger, 2019. "The Impact of Country-by-Country Reporting on Corporate Tax Avoidance," ifo Working Paper Series 304, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
Ivonne Tatiana Munoz-Martínez & Andrés Mariño-Arévalo, 2019. "El Grupo Empresarial Antioqueno frente al conflicto armado colombiano: respuestas estratégicas en el periodo 1978-2012," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 27(1), pages 67-86, February.
Carrasco, Oscar Rojas & Ciudad, Fernando Herrera & Verdugo, José Farias, 2019. "Determinación del coeficiente de decisión para optar a un régimen de tributación del impuesto global complementario," Revista Tendencias, Universidad de Narino, vol. 20(1), pages 203-225, January.
Benedikt Downar & Jürgen Ernstberger & Hannes Rettenbacher & Sebastian Schwenen & Aleksandar Zaklan, 2019. "Fighting Climate Change with Disclosure? The Real Effects of Mandatory Greenhouse Gas Emission Disclosure," Discussion Papers of DIW Berlin 1795, DIW Berlin, German Institute for Economic Research.
Jung Ho Choi & Brandon Gipper, 2019. "Fraudulent Financial Reporting and the Consequences for Employees," Working Papers 19-12, Center for Economic Studies, U.S. Census Bureau.
- Choi, Jung Ho & Gipper, Brandon, 2019. "Fraudulent Financial Reporting and the Consequences for Employees," Research Papers 3771, Stanford University, Graduate School of Business.
Abdulsalam Masud & Nor Aziah Abdul Manaf & Natrah Saad, 2019. "Modeling the Influence of Attractive Petroleum Fiscal Regime Dimensions on Marginal Fields Investment Climate in Malaysia," International Journal of Energy Economics and Policy, Econjournals, vol. 9(4), pages 81-90.
Raed A. M. Iriqat, 2019. "The Effect of Environment Supports on Individual Creativity in Palestinian SMEs: Assessing the Mediating Role of General Self- Efficacy," International Review of Management and Marketing, Econjournals, vol. 9(1), pages 129-136.
Thielemann, Felix & Dinh, Tami, 2019. "Non-GAAP earnings disclosures around regulation G – The case of “implicit non-GAAP reporting”," Advances in accounting, Elsevier, vol. 46(C), pages 1-1.
Mulcahy, Mark & Beck, Matthias & Carr, Michelle & Hourigan, Niamh, 2019. "Novel approaches to the regulatory control of financial services providers: The importance of cultural context," The British Accounting Review, Elsevier, vol. 51(5).
Mazzi, Francesco & Slack, Richard & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2019. "Country-level corruption and accounting choice: Research & development capitalization under IFRS," The British Accounting Review, Elsevier, vol. 51(5).
Nawaz, Tasawar & Virk, Nader Shahzad, 2019. "Religious entrenchment and agency costs," Economics Letters, Elsevier, vol. 179(C), pages 83-86.
Wang, Yang & Ashton, John K. & Jaafar, Aziz, 2019. "Does mutual fund investment influence accounting fraud?," Emerging Markets Review, Elsevier, vol. 38(C), pages 142-158.
Mongrut, Samuel & Winkelried, Diego, 2019. "Unintended effects of IFRS adoption on earnings management: The case of Latin America," Emerging Markets Review, Elsevier, vol. 38(C), pages 377-388.
Oxelheim, Lars, 2019. "Optimal vs satisfactory transparency: The impact of global macroeconomic fluctuations on corporate competitiveness," International Business Review, Elsevier, vol. 28(1), pages 190-206.
- Oxelheim, Lars, 2018. "Optimal vs Satisfactory Transparency: The Impact of Global Macroeconomic Fluctuations on Corporate Competitiveness," Working Paper Series 1259, Research Institute of Industrial Economics.
Guo, Hong & Li, Wanli & Zhong, Yuxiang, 2019. "Political involvement and firm performance — Chinese setting and cross-country evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 59(C), pages 218-231.
Kyung, Hangsoo & Lee, Hakyin & Marquardt, Carol, 2019. "The effect of voluntary clawback adoption on non-GAAP reporting," Journal of Accounting and Economics, Elsevier, vol. 67(1), pages 175-201.
Giner, Begoña & Merello, Paloma & Pardo, Francisca, 2019. "Assessing the impact of operating lease capitalization with dynamic Monte Carlo simulation," Journal of Business Research, Elsevier, vol. 101(C), pages 836-845.
Shan, Yuan George & Troshani, Indrit & Tarca, Ann, 2019. "Managerial ownership, audit firm size, and audit fees: Australian evidence," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 35(C), pages 18-36.
Khalifa, Maha & Zouaoui, Haykel & Ben Othman, Hakim & Hussainey, Khaled, 2019. "Exploring the nonlinear effect of conditional conservatism on the cost of equity capital: Evidence from emerging markets," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 36(C), pages 1-1.
Kusano, Masaki & Sakuma, Yoshihiro, 2019. "Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 53-68.
- Masaki KUSANO & Yoshihiro SAKUMA, 2018. "Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan," Discussion papers e-18-004, Graduate School of Economics , Kyoto University.
Burke, Qing L., 2019. "Why haven’t U.S. GAAP and IFRS on insurance contracts converged? Evidence from an unsuccessful joint project," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 131-144.
Perera, Luckmika & Jubb, Christine & Gopalan, Sandeep, 2019. "A comparison of voluntary and mandated climate change-related disclosure," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(2), pages 243-266.
Liu, Zhenfeng & Lin, Stephen, 2019. "Determinants and consequences of voluntary switches to Chinese auditors in Hong Kong," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(3).
Bhattacharyya, Asit & Rahman, Md Lutfur, 2019. "Mandatory CSR expenditure and firm performance," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(3).
Abedifar, Pejman & Li, Ming & Johnson, Dean & Song, Liang & Xing, Saipeng, 2019. "Accounting regulations, enforcement, and stock price crash risk: Global evidence in the banking industry," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(3).
Rogge, Nicky, 2019. "EU countries’ progress towards ‘Europe 2020 strategy targets’," Journal of Policy Modeling, Elsevier, vol. 41(2), pages 255-272.
da Silva, Paulo Pereira, 2019. "Corporate governance, earnings quality and idiosyncratic crash risk during the 2007–2008 financial crisis," Journal of Multinational Financial Management, Elsevier, vol. 51(C), pages 61-79.
Al-Hadi, Ahmed & Al-Yahyaee, Khamis Hamed & Hussain, Syed Mujahid & Taylor, Grantley, 2019. "Market risk disclosures and corporate governance structure: Evidence from GCC financial firms," The Quarterly Review of Economics and Finance, Elsevier, vol. 73(C), pages 136-150.
Campa, Domenico, 2019. "Earnings management strategies during financial difficulties: A comparison between listed and unlisted French companies," Research in International Business and Finance, Elsevier, vol. 50(C), pages 457-471.
Emre Kuvvet, 2019. "Are a Few Huge Outcomes Distorting Financial Misconduct Research?," Econ Journal Watch, Econ Journal Watch, vol. 16(1), pages 1-1â€“34, March.
Andrew C. Call & Nathan Y. Sharp & Jaron H. Wilde, 2019. "A Response to "Are a Few Huge Outcomes Distorting Financial Misconduct Research?"," Econ Journal Watch, Econ Journal Watch, vol. 16(1), pages 1-35â€“36, March.
Sandhya Bhatia & Sangita Choudhary & Amish Dugar & Smita Mazumdar, 2019. "Stock pledging and earnings management: an empirical analysis," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 27(3), pages 350-372, October.
Reza Hesarzadeh & Javad Rajabalizadeh, 2019. "The impact of corporate reporting readability on informational efficiency," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 27(4), pages 489-507, October.
Sandhya Bhatia & Sangita Choudhary & Amish Dugar & Smita Mazumdar, 2019. "Stock pledging and earnings management: an empirical analysis," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 27(3), pages 350-372, October.
Reza Hesarzadeh & Javad Rajabalizadeh, 2019. "The impact of corporate reporting readability on informational efficiency," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 27(4), pages 489-507, October.
Grace C.-M. Hsu & Peter Clarkson & Annabelle X. Ouyang, 2019. "Do biotechnology and health-care firms have poorer continuous disclosure practices as reflected in ASX queries?," Accounting Research Journal, Emerald Group Publishing Limited, vol. 32(2), pages 88-112, July.
Grace C.-M. Hsu & Peter Clarkson & Annabelle X. Ouyang, 2019. "Do biotechnology and health-care firms have poorer continuous disclosure practices as reflected in ASX queries?," Accounting Research Journal, Emerald Group Publishing Limited, vol. 32(2), pages 88-112, July.
Moo Sung Kim & Jagadish Dandu & Perihan Iren, 2019. "The effect of SOX on audit quality," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 26(3), pages 897-909, July.
Moo Sung Kim & Jagadish Dandu & Perihan Iren, 2019. "The effect of SOX on audit quality," Journal of Financial Crime, Emerald Group Publishing Limited, vol. 26(3), pages 897-909, July.
Reza Hesarzadeh & Ameneh Bazrafshan, 2019. "CEO ability and regulatory review risk," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 34(5), pages 575-605, May.
Ana Isabel Lopes & Mariana Lopes, 2019. "Effects of adopting IFRS 10 and IFRS 11 on consolidated financial statements: An exploratory research," Meditari Accountancy Research, Emerald Group Publishing, vol. 27(1), pages 91-124, February.
Ana Isabel Lopes & Mariana Lopes, 2019. "Effects of adopting IFRS 10 and IFRS 11 on consolidated financial statements," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 27(1), pages 91-124, January.
Rakesh Bharati & Susan Crain & Shrikant Jategaonkar, 2019. "The change in investor reaction to 10-K filings after Regulation Full Disclosure and the Sarbanes–Oxley Act," Managerial Finance, Emerald Group Publishing, vol. 46(1), pages 120-138, December.
Qunfeng Liao & Bo Ouyang, 2019. "Shareholder litigation risk and real earnings management: a causal inference," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 18(4), pages 557-588, October.
Qunfeng Liao & Bo Ouyang, 2019. "Shareholder litigation risk and real earnings management: a causal inference," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 18(4), pages 557-588, October.
Dwi Ermayanti Susilo & Grahita Chandrarin & Boge Triatmanto, 2019. "The Importance of Corporate Social Responsibility and Financial Performance for the Value of Banking Companies in Indonesia," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 231-238.
Tulus Suryanto & Danial Thaib2 & Muliyati Muliyati, 2019. "Individualism and Collectivism Culture to Audit Judgement," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 26-38.
Andi Agus & Imam Ghozali, 2019. "Mediating Effect of Audit Quality in Relationship Between Auditor Ethics and Litigation: An Empirical Study," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 91-100.
Sead Ujkani & Nexhmie Berisha Vokshi, 2019. "An Overview on the Development of Internal Control in Public Sector Entities: Evidence from Kosovo," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(4), pages 320-335.
Nikolaos Eriotis & Theodoros Kounadeas & Dimitrios Vasiliou, 2019. "From IAS 39 To IFRS 9: Literature Review of Studies on the Implementation of IFRS in the European Banking Sector," International Journal of Finance, Insurance and Risk Management, International Journal of Finance, Insurance and Risk Management, vol. 9(3-4), pages 29-51.
Erginbay Ugurlu & Irena Jindrichovska, 2019. "Estimating Gravity Model in the Czech Republic: Empirical Study of Impact of IFRS on Czech International Trade," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 265-281.
Anna Maria Biscotti & Eugenio D?Amico & Sabato Vinci, 2019. "The effectiveness of intellectual capital disclosure in market assessments of corporate value creation," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 5-35.
Francesco De Luca & Ho-Tan-Phat Phan, 2019. "Informativeness Assessment of Risk and Risk-Management Disclosure in Corporate Reporting: An Empirical Analysis of Italian Large Listed Firms," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 9-41.
Niccol? Comerio & Patrizia Tettamanzi, 2019. "Systematic literature network analysis in accounting: A first application on integrated reporting research," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 73-95.
Bert Loudis & Ben Ranish, 2019. "CECL and the Credit Cycle," Finance and Economics Discussion Series 2019-061, Board of Governors of the Federal Reserve System (U.S.).
Tatyana G. Arbatskaya, 2019. "Problems in Accounting of Bad Debts Reserve of Public Sector Organizations," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 91-105, June.
Andreea Claudia Crucean, 2019. "Transparenţa informaţiilor publicate de băncile comerciale din România privind guvernanţa corporativă şi implicaţiile asupra auditului financiar," Journal of Financial Studies, Institute of Financial Studies, vol. 6(4), pages 31-49, June.
Andreea Claudia Crucean, 2019. "Corporate Governance disclosure and implication in the financial audit of banks in Romania," Scientific Papers 0027, Institute of Financial Studies.
Erika Jimena Arilyn, 2019. "The Effect of Corporate Governance on Financial Performance in Non-Financial LQ-45 Firms Listed on the Indonesian Stock Exchange from 2012 to 2017," GATR Journals afr170, Global Academy of Training and Research (GATR) Enterprise.
Mirna Amirya, 2019. "What Drives the Institutionalization of Performance Measurement Systems in Indonesian Local Government?," GATR Journals jber166, Global Academy of Training and Research (GATR) Enterprise.
Tetyana Storozhuk & Larysa Blyshchyk, 2019. "Interpretation of the "Financial Reporting" Definition," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 54-62, December.
Sherry Fang Li, 2019. "Capital Market Consequences Of Expectations Management In The Postregulation Fair Disclosure Period," Accounting & Taxation, The Institute for Business and Finance Research, vol. 11(1), pages 11-20.
Deanna Burgess & Adrian Valencia & Ara Volkan, 2019. "Accounting For Convertible Bonds: Current Practices And Proposed Changes," Accounting & Taxation, The Institute for Business and Finance Research, vol. 11(1), pages 21-34.
Robert J. Walsh, 2019. "An History Of Us Tax Code Complexity Within Computer-Based Return Preparation," Accounting & Taxation, The Institute for Business and Finance Research, vol. 11(1), pages 47-57.
Peter Harris & Umapathy Ananthanarayanan, 2019. "Inventory Costing: A Comprehensive Case Study," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 10(1), pages 15-24.
Cristian Gonzalo Gamez Villegas & Jose de Jesus Moreno Neri, 2019. "The Need For A New Structure To The Regime Of Physical Persons With Professional Services La Necesidad De Una Nueva Estructura Al Regimen De Las Personas Fisicas Con Servicios Profesionales En Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 7(1), pages 41-54.
Marco Angelo Marinoni & Anna Maria Fellegara, 2019. "The Effect of the Profitability on the Valuation Models: Evidence from Italian Acquisitions," International Business Research, Canadian Center of Science and Education, vol. 12(5), pages 95-110, May.
Saibal KAR & Biswajit MANDAL & Sugata MARJIT & Vivekananda MUKHERJEE, 2020. "Seeking Rent In The Informal Sector," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 91(1), pages 151-164, March.
- Kar, Saibal & Mandal, Biswajit & Marjit, Sugata & Mukherjee, Vivekananda, 2019. "Seeking Rent in the Informal Sector," IZA Discussion Papers 12068, Institute of Labor Economics (IZA).
Jetson Leder-Luis, 2019. "Whistleblowers, The False Claims Act, and the Behavior of Healthcare Providers," 2019 Papers ple1069, Job Market Papers.
Omar Farooque & Wonlop Buachoom & Nam Hoang, 2019. "Interactive effects of executive compensation, firm performance and corporate governance: Evidence from an Asian market," Asia Pacific Journal of Management, Springer, vol. 36(4), pages 1111-1164, December.
Chih-Wen Mao & Wen-Chieh Wu, 2019. "Does the government-mandated adoption of international financial reporting standards reduce income tax revenue?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(1), pages 145-166, February.
D. G. DeBoskey & Yan Luo & Linying Zhou, 2019. "CEO power, board oversight, and earnings announcement tone," Review of Quantitative Finance and Accounting, Springer, vol. 52(2), pages 657-680, February.
Masaki KUSANO & Yoshihiro SAKUMA, 2019. "Recognition versus Disclosure and Audit Fees and Costs:Evidence from Pension Accounting in Japan," Discussion papers e-19-007, Graduate School of Economics , Kyoto University.
Felix Krauß, 2019. "Regulatory Capital Management: Fair Value Measurement and Regulatory Capital Ratios," Credit and Capital Markets, Credit and Capital Markets, vol. 52(3), pages 375-421.
Ricardo J. M. Pahlen Acuña & Ana M. Campo, 2019. "Accesibilidad y transparencia en la información pública gubernamental," Proyecciones, IIEC, Univeridad Nacional de La Plata., Instituto de Investigaciones y Estudios Contables, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 13, pages 1-12, January-D.
Safarzadeh Bandari , Mohammad Hosein & Jafarimanesh , Ibrahim, 2019. "Examination of Loan Loss provision Model of Iranian Banks from Managerial Discretion Perspective," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 14(2), pages 255-276, April.
Mohamed Gomaa & Kiridaran Kanagaretnam & Stuart Mestelman & Mohamed Shehata, 2019. "Experimental Evidence on the Impact of Replacing the Incurred Credit Loss Model of Bank Loan Loss Provisions with the International or US Accounting Standards Boards’ Expected Credit Loss Models," Department of Economics Working Papers 2019-10, McMaster University.
Massimo FLORIO & Francesco GIFFONI, 2019. "L’impatto sociale della produzione di scienza su larga scala: come governarlo?," Departmental Working Papers 2019-05, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
Attila Háda, 2019. "Banking Supervisors Tracing the Transition to IFRS 9," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), vol. 18(4), pages 77-111.
Anna Francesca Pattaro & Marco Ranuzzini & Luca Bonacini, 2019. "Inter-municipal cooperation as a solution for public services delivery? The case of Unioni di Comuni in Emilia-Romagna Region," Department of Economics 0144, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".
Hans B. Christensen & Luzi Hail & Christian Leuz, 2021. "Mandatory CSR and sustainability reporting: economic analysis and literature review," Review of Accounting Studies, Springer, vol. 26(3), pages 1176-1248, September.
- Hans B. Christensen & Luzi Hail & Christian Leuz, 2019. "Mandatory CSR and Sustainability Reporting: Economic Analysis and Literature Review," NBER Working Papers 26169, National Bureau of Economic Research, Inc.
Matthias Breuer & Christian Leuz & Steven Vanhaverbeke, 2019. "Reporting Regulation and Corporate Innovation," NBER Working Papers 26291, National Bureau of Economic Research, Inc.
- Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2021. "Reporting regulation and corporate innovation," CFS Working Paper Series 675, Center for Financial Studies (CFS).
- Breuer, Matthias & Leuz, Christian & Vanhaverbeke, Steven, 2020. "Reporting Regulation and Corporate Innovation," LawFin Working Paper Series 8, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
Eleonora Stancheva-Todorova & Nadya Velinova-Sokolova, 2019. "IFRS 16 Leases and Its Impact on Company’s Financial Reporting, Financial Ratios and Performance Metrics," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 44-62, March.
Valeria Dineva, 2019. "The Role of Internal Audit in Corporate Social Responsibility Strategies," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 287-295, June.
Snejana Bacheva & Daniela Petrova & Iavor Bachev, 2019. "The Joint Audit in Bulgaria – Issues and Prospects," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 615-626, December.
Emilia Milanova, 2019. "Is it Time for Basel IV and What Are the Effects on Banks in Bulgaria?," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 5-19, March.
Atanaska Filipova-Slancheva, 2019. "The New Legal Framework and the Role of Registered Auditors Against “Money Laundering” Fraud," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 85-94, March.
MARTÍNEZ Germán & DUPEYRON Luis & CHÁVEZ Sergio & GRAGEOLA Luis, 2019. "Government Accounting And Accounting Harmonization In Mexico," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 164-174, July.
Cristina Drumea, 2019. "Ethics in Financial Analysis: Battlefield of Principles," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 580-586, August.
Maria Alina CarataÈ™ & Elena Cerasela SpÄƒtariu & Gabriela Gheorghiu, 2019. "Privacy and Cybersecurity Insights," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 242-246, December.
Artur Robert Sajnóg, 2019. "Executive compensation and comprehensive income: evidence from Polish listed companies," Oeconomia Copernicana, Institute of Economic Research, vol. 10(3), pages 493-509, September.
Boros, Anita, 2019. "Compliance Audit Issues of State-owned Business Associations," Public Finance Quarterly, Corvinus University of Budapest, vol. 64(4), pages 542-558.
Aurel Mircea NITA, 2019. "The Dynamic Of Happiness Concept And Managerial Approach – Best Practice In Public Administration And Future Management," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 79, pages 52-58, December.
Ozili, Peterson K, 2019. "Bank Earnings Management using Commission and Fee Income: the Role of Investor Protection and Economic Fluctuation," MPRA Paper 101824, University Library of Munich, Germany.
Ozili, Peterson K, 2019. "Bank loan loss provisions, risk-taking and bank intangibles," MPRA Paper 90273, University Library of Munich, Germany.
Ozili, Peterson K, 2019. "Impact of IAS 39 reclassification on Income Smoothing by European Banks," MPRA Paper 92098, University Library of Munich, Germany.
Ozili, Peterson K, 2019. "Bank Income Smoothing, Institutions and Corruption," MPRA Paper 92339, University Library of Munich, Germany.
Raphael Duguay & Michael Minnis & Andrew Sutherland, 2020. "Regulatory Spillovers in Common Audit Markets," Management Science, INFORMS, vol. 66(8), pages 3389-3411, August.
- Duguay, Raphael & Minnis, Michael & Sutherland, Andrew, 2019. "Regulatory Spillovers in Common Audit Markets," MPRA Paper 93669, University Library of Munich, Germany.
Atanasov, Atanas, 2019. "Последващо Оценяване На Репутацията – Преглед На Съществуващата Нормативна Уредба [Subsequent Evaluation Of Goodwill - Overview Of Existing Accounting Legislation]," MPRA Paper 95329, University Library of Munich, Germany.
Ozili, Peterson K, 2019. "Impact of IAS 39 reclassification on income smoothing by European banks," MPRA Paper 97035, University Library of Munich, Germany.
Tan, Mei Syen, 2019. "Analysis of Firm-Specific and Macroeconomic Factors Affecting the Performance of Hotel Sector in United Kingdom: Profitability and its Determinants," MPRA Paper 97189, University Library of Munich, Germany.
Chow, Kah Kah, 2019. "An Analysis Of Internal and External Factors Affecting Peel Hotel PLC's Profitability Performance," MPRA Paper 97190, University Library of Munich, Germany.
Thomas Schiller, 2019. "Is the Mandatory Implementation of Workplace Health Management Systems Harmful to the Competitiveness of European Employers or an Obstacle to Economic Growth?," Central European Business Review, Prague University of Economics and Business, vol. 2019(1), pages 50-63.
Miloš Tumpach & Zuzana Juhászová & Zuzana Kubaščíková, 2019. "Implementation of the changes in accounting for the leases in accordance with IFRS 16 in the national accounting regulation in SR from the point of view of an lessee [Aplikace změn účetního zobraze," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2019(1), pages 5-16.
Luboš Hlinovský, 2019. "Transparency and Application of IAS 20 by the European Air Navigation Services Providers [Transparentnost a aplikace IAS 20 v podmínkách evropských poskytovatelů letových provozních služeb]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2019(1), pages 51-63.
Kateřina Polachová & Libuše Müllerová, 2019. "Interpretation of the National Accounting Board helps accountants and auditors [Interpretace Národní účetní rady pomáhají účetním a auditorům]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2019(2), pages 5-20.
Tomáš Buus, 2019. "Fair settlement (consideration) in squeeze-outs [Přiměřené vypořádání (protiplnění) při vytěsněních]," Oceňování, Prague University of Economics and Business, vol. 12(1), pages 3-22.
Sergio Lagunas Puls & Alejandra Almeida Baeza, 2019. "Significance analysis to the Value-Added Tax increments for the border region of Quintana Roo from 2003 to 2015," EconoQuantum, Revista de Economia y Finanzas, Universidad de Guadalajara, Centro Universitario de Ciencias Economico Administrativas, Departamento de Metodos Cuantitativos y Maestria en Economia., vol. 16(2), pages 43-64, Julio-Dic.
Michael Jacobs, 2019. "An Analysis of the Impact of Modeling Assumptions in the Current Expected Credit Loss (CECL) Framework on the Provisioning for Credit Loss," Journal of Risk & Control, Risk Market Journals, vol. 6(1), pages 65-112.
Chung-Hua Shen & Chien-An Wang, 2019. "Do New Brooms Sweep Clean? Evidence that New CEOs Take a â€˜Big Bathâ€™ in the Banking Industry," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 18(1), pages 106-144, April.
Petrisor Blidaru Onorel, 2019. "The Importance of Feedback in Organizational Communication," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 8(1), pages 30-38, April.
Sebastian Oelrich, 2019. "Making regulation fit by taking irrationality into account: the case of the whistleblower," Business Research, Springer;German Academic Association for Business Research, vol. 12(1), pages 175-207, April.
John L. Campbell & Mark Cecchini & Anna M. Cianci & Anne C. Ehinger & Edward M. Werner, 2019. "Tax-related mandatory risk factor disclosures, future profitability, and stock returns," Review of Accounting Studies, Springer, vol. 24(1), pages 264-308, March.
Joshua Cutler & Angela K. Davis & Kyle Peterson, 2019. "Disclosure and the outcome of securities litigation," Review of Accounting Studies, Springer, vol. 24(1), pages 230-263, March.
Jivas Chakravarthy, 2019. "Ideological diversity in standard setting," Review of Accounting Studies, Springer, vol. 24(1), pages 113-155, March.
Ed deHaan & David Larcker & Charles McClure, 2019. "Long-term economic consequences of hedge fund activist interventions," Review of Accounting Studies, Springer, vol. 24(2), pages 536-569, June.
- deHaan, Ed & Larcker, David F. & McClure, Charles, 2018. "Long-Term Economic Consequences of Hedge Fund Activist Interventions," Research Papers 3741, Stanford University, Graduate School of Business.
John L. Campbell & Matthew D. DeAngelis & James R. Moon, 2019. "Skin in the game: personal stock holdings and investors’ response to stock analysis on social media," Review of Accounting Studies, Springer, vol. 24(3), pages 731-779, September.
Hans B. Christensen & Mark Maffett & Lauren Vollon, 2019. "Securities regulation, household equity ownership, and trust in the stock market," Review of Accounting Studies, Springer, vol. 24(3), pages 824-859, September.
Andreas Barckow, 2019. "Regulation in Corporate Disclosure," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 249-253, May.
Katharina Hombach & Thorsten Sellhorn, 2019. "Shaping Corporate Actions Through Targeted Transparency Regulation: A Framework and Review of Extant Evidence," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 137-168, May.
Felix Thielemann & Tami Dinh & Helen Kang, 2019. "Non-GAAP Reporting and Debt Market Outcomes: Evidence from Regulation G," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 71(2), pages 169-203, May.
Khoirul Aswar, 2019. "Factors on the Accrual Accounting Adoption: Empirical Evidence from Indonesia," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 12(3), pages 36-42, December.
Francisco J. López-Arceiz & Lourdes Torres & Ana J. Bellostas, 2019. "Does Online Accessibility, as a Transparency Mechanism, Play the Same Role in Private and Public Nonprofit Organizations?," Journal of Entrepreneurial and Organizational Diversity, European Research Institute on Cooperative and Social Enterprises, vol. 8(1), pages 42-64.
Anne M. Garvey & Manuel Ventura-Marco & Carlos Vidal-Meliá, 2021. "Does the pension system’s income statement really matter? A proposal for an NDC scheme with disability and minimum pension benefits," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 34(1), pages 292-310, January.
- Anne M. Garvey & Manuel Ventura-Marco & Carlos Vidal-Meliá, 2019. "Does the pension system’s income statement really matter? A proposal for an NDC scheme with disability and minimum pension benefits," Documentos de Trabajo del ICAE 2019-22, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Análisis Económico.
Francesco Badia & Tiziana Landi & Valentina Montin, 2019. "Innovation in Public Sector Accounting: a New Role for Local Governments?," Working Papers 2019048, University of Ferrara, Department of Economics.
Aurelio Bruzzo, 2019. "Situazione socio-economica e politica di coesione in Emilia-Romagna a fine 2018," Working Papers 2019068, University of Ferrara, Department of Economics.
Aurelio Bruzzo & Monia Barca, 2019. "La capacitÃ amministrativa nella gestione delle politiche di coesione: analisi della performance di spesa dei fondi SIE, a livello europeo e italiano, a fine 2018, cioÃ¨ al quinto anno del periodo di ," Working Papers 2019098, University of Ferrara, Department of Economics.
Afuan Fajrian Putra & Amir Hakim bin Osman, 2019. "Tax Compliance Of Msme’S Taxpayer: Implementation Of Theory Of Planned Behavior," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(1), pages 1-10, January.
Sumartono Sumartono & Muhammad Ridhwansyah Pasolo, 2019. "The Factors Of Financial Report Transparency In The Regional Government," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(1), pages 11-25, January.
Neni Meidawati & Muhammad Nurul Azmi, 2019. "Factors Influencing The Compliance Of Taxpayers," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(1), pages 26-37, January.
Kunti Sunaryo & Sri Astuti & Zuhrohtun Zuhrohtun, 2019. "The Role Of Risk Management And Good Governance To Detect Fraud Financial Reporting," Journal of Contemporary Accounting, Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia, vol. 1(1), pages 38-46, January.
Royman Guao Samper, 2019. "Information economics and financial markets. Interpretation of Stiglitz’s thought," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, vol. 44(47), pages 149-173, January-J.
Soete, Luc, 2019. "From "destructive creation" to "creative destruction": Rethinking Science, Technology and innovation in a global context," MERIT Working Papers 2019-001, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
Białek-Jaworska Anna & Krawczyk Tomasz, 2019. "Corporate bonds or bank loans? The choice of funding sources and information disclosure of Polish listed companies," Central European Economic Journal, Sciendo, vol. 6(53), pages 262-285, January.
- Białek-Jaworska Anna & Krawczyk Tomasz, 2019. "Corporate bonds or bank loans? The choice of funding sources and information disclosure of Polish listed companies," Central European Economic Journal, Sciendo, vol. 6(53), pages 262-285, January.
Białek-Jaworska Anna & Krawczyk Tomasz, 2019. "Corporate bonds or bank loans? The choice of funding sources and information disclosure of Polish listed companies," Central European Economic Journal, Sciendo, vol. 6(53), pages 262-285, January.
- Białek-Jaworska Anna & Krawczyk Tomasz, 2019. "Corporate bonds or bank loans? The choice of funding sources and information disclosure of Polish listed companies," Central European Economic Journal, Sciendo, vol. 6(53), pages 262-285, January.
Rewczuk Karol & Modzelewski Piotr, 2019. "Determinants of audit fees: Evidence from Poland," Central European Economic Journal, Sciendo, vol. 6(53), pages 323-336, January.
Rewczuk Karol & Modzelewski Piotr, 2019. "Determinants of audit fees: Evidence from Poland," Central European Economic Journal, Sciendo, vol. 6(53), pages 323-336, January.
Prewysz-Kwinto Piotr, 2019. "Sector Diversification of Statements of Comprehensive Income Illustrated with the Example of Entities Listed on the Warsaw Stock Exchange," Folia Oeconomica Stetinensia, Sciendo, vol. 19(2), pages 134-148, December.
González Fernando Antonio Ignacio, 2019. "Detecting Anomalous Data in Household Surveys: Evidence for Argentina," Journal of Social and Economic Statistics, Sciendo, vol. 8(2), pages 1-10, December.
Beata Zyznarska-Dworczak Ivana Mamić Sačer, 2019. "Accounting Systems in Poland and Croatia - comparative study," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 22(1), pages 55-72, May.
Rauter, Thomas, 2019. "Disclosure Regulation, Corruption, and Investment: Evidence from Natural Resource Extraction," Working Papers 286, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.

2018

Guillaume Plantin & Jean Tirole, 2018. "Marking to Market versus Taking to Market," American Economic Review, American Economic Association, vol. 108(8), pages 2246-2276, August.
- Plantin, Guillaume & Tirole, Jean, 2015. "Marking to market versus taking to market," LSE Research Online Documents on Economics 65104, London School of Economics and Political Science, LSE Library.
- Guillaume Plantin & Jean Tirole, 2016. "Marking to Market versus Taking to Market," Working Papers hal-03393184, HAL.
- Guillaume Plantin & Jean Tirole, 2018. "Marking to market versus taking to market," Post-Print hal-03263648, HAL.
- Guillaume Plantin & Jean Tirole, 2016. "Marking to Market versus Taking to Market," SciencePo Working papers Main hal-03393184, HAL.
- Guillaume Plantin & Jean Tirole, 2018. "Marking to market versus taking to market," SciencePo Working papers Main hal-03263648, HAL.
Vesna Å tager, 2018. "Strong Competition Among Audit Companies and Power to Achieve Higher Audit Fees: Who is at the Forefront?," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 65(2), pages 119-138, June.
Francisco Flores MuÃ±oz & Diego Valentinetti & MarÃa Mora RodrÃguez & Ã ngel Mena Nieto, 2018. "The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 65(4), pages 497-514, December.
Smarandache (Păsătoiu) Marijana Cristina, 2018. "Is Smart Specialization Policy A Viable Solution For The Economic Development Of The European Union Regions?," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(46), pages 23-32, November.
Ramona-Cristina Ghiţă, 2018. "A Review: Developing A Quality Management Structure For The Educational System In Order To Increase The Institutional Performance By Applying The Principles Of Total Quality Management," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(46), pages 61-66, December.
Muhammad Bilal Lodhi & Irem Batool & Zunaira Khadim, 2018. "Activity-Based Costing (ABC): Implementation and Success in Pakistani Companies," Pakistan Journal of Economic Studies, Department of Economics, The Islamia University of Bahawalpur, Pakistan., vol. 1(2), pages 131-151, December.
L & M & C, 2018. "Groups Of Companies And The Transactions In Between: A Qualitative Analysis Of The In International And National Legislation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(20), pages 1-11.
A & A, 2018. "Ifrs Adoption And Stock Price Delay: The Case Of Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(20), pages 1-3.
Martin Jurek, 2018. "Hybrid Venture Capital Fundraising In Emerging Markets: A Pitch," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 17(1), pages 167-177, March.
Luis Enrique Landa, 2018. "Incentives and disincentives for the transfer of profits from Mexico to the United States," The Anahuac Journal, Business and Economics School. Anahuac University (Mexico)., vol. 18(1), pages 11-25, June.
Stephen G. Ryan, 2018. "Recent Research on Banks’ Financial Reporting and Financial Stability," Annual Review of Financial Economics, Annual Reviews, vol. 10(1), pages 101-123, November.
Alain Burlaud, 2018. "Can accounting standardization serve the public interest?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(151), pages 365-365.
Victoria STANCIU, 2018. "Public internal audit – the awareness and necessity assumption. An investigation of the Romanian reality," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 16(152), pages 544-544.
Ihor Bohdaniuk & Vladyslav Kolisnichenko & Olena Ustymenko, 2018. "Audit As A Form Of Control Of The State Financial Inspection Of Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 4(5).
Davood Askarany & Hassan Yazdifar, 2018. "The Diffusion of Balanced Scorecard from the Perspective of Adopters: Evidence from Australia," Review of Economics & Finance, Better Advances Press, Canada, vol. 14, pages 71-82, November.
Sharif Ullah Jan & Hashim Khan, 2018. "Return Volatility and Macroeconomic Factors: A Comparison of US and Pakistani Firms," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 10(2), pages 1-28, June.
Shahid Hussain & Nabeel Safdar, 2018. "Tunneling: Evidence from Family Business Groups of Pakistan," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, vol. 10(2), pages 97-122, June.
AndrÃ© Stenzel & Wolf Wagner, 2018. "Opacity, Liquidity and Disclosure Policies," CRC TR 224 Discussion Paper Series crctr224_065_2018, University of Bonn and University of Mannheim, Germany.
Stenzel, A. & Wagner, W.B., 2013. "Asset Opacity and Liquidity," Discussion Paper 2013-066, Tilburg University, Center for Economic Research.
- André Stenzel & Wolf Wagner, 2018. "Opacity, Liquidity and Disclosure Policies," CRC TR 224 Discussion Paper Series crctr224_2018_065, University of Bonn and University of Mannheim, Germany.
- Wagner, Wolf & Stenzel, AndrÃ©, 2015. "Opacity and Liquidity," CEPR Discussion Papers 10665, C.E.P.R. Discussion Papers.
Richter Wolfram F., 2018. "Die Besteuerung des Gewinns aus den grenzüberschreitenden Direktgeschäften von Google, Facebook & Co," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 19(2), pages 132-140, July.
Richter Wolfram F., 2018. "Die Besteuerung des Gewinns aus den grenzüberschreitenden Direktgeschäften von Google, Facebook & Co," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 19(2), pages 132-140, July.
Wolfram F. Richter, 2018. "Taxing Direct Sales of Digital Services: A Plea for Regulated and Internationally Coordinated Profit Splitting," CESifo Working Paper Series 7017, CESifo.
Andra Maria ACHIM (NAȘCA), 2018. "The Strength Of Auditing And Reporting Standards In Relation To Financial Reporting Quality," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 17, pages 193-197, September.
Guiovanny Lasso-Marmolejo & Carlos Arturo Vargas-Sierra & Carlos Jair Ruano-Delgado, 2018. "Efecto patrimonial del proceso de convergencia contable en las Pymes colombianas," Estudios Gerenciales, Universidad Icesi, vol. 34(146), pages 99-113, February.
Силвия Костова & Крум Крумов & Пенко Димитров & Юлиян Господинов & Любомир Терзиев & Ивана Димова, 2018. "Механизми За Управление И Контрол На Публично-Частните Партньорства," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 25(2 Year 20), pages 39-69.
Сергей Охрименко & Григорий Борте, 2018. "Сянката На Цифровата Икономика," Yearbook of D. A. Tsenov Academy of Economics, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 1(1 Year 20), pages 79-134.
Barth, Mary E. & Clinch, Greg & Ma, Paul, 2018. "Information in Mandatory and Voluntary Earnings Announcement Date Forecasts," Research Papers 3661, Stanford University, Graduate School of Business.
Ed deHaan & David Larcker & Charles McClure, 2019. "Long-term economic consequences of hedge fund activist interventions," Review of Accounting Studies, Springer, vol. 24(2), pages 536-569, June.
- deHaan, Ed & Larcker, David F. & McClure, Charles, 2018. "Long-Term Economic Consequences of Hedge Fund Activist Interventions," Research Papers 3741, Stanford University, Graduate School of Business.
Rana El Bahsh & Ali Alattar & Aziz N. Yusuf, 2018. "Firm, Industry and Country Level Determinants of Capital Structure: Evidence from Jordan," International Journal of Economics and Financial Issues, Econjournals, vol. 8(2), pages 175-190.
Dalia Shabana, 2018. "Public Financial Management and Its Impact On Egyptian National Railway," International Journal of Economics and Financial Issues, Econjournals, vol. 8(2), pages 269-276.
Charitou, Andreas & Floropoulos, Nikolaos & Karamanou, Irene & Loizides, George, 2018. "Non-GAAP Earnings Disclosures on the Face of the Income Statement by UK Firms: The Effect on Market Liquidity," The International Journal of Accounting, Elsevier, vol. 53(3), pages 183-202.
Jiang, John (Xuefeng) & Wang, Isabel Yanyan & Wangerin, Daniel D., 2018. "How does the FASB make decisions? A descriptive study of agenda-setting and the role of individual board members," Accounting, Organizations and Society, Elsevier, vol. 71(C), pages 30-46.
Bajra, Ujkan & Čadež, Simon, 2018. "Audit committees and financial reporting quality: The 8th EU Company Law Directive perspective," Economic Systems, Elsevier, vol. 42(1), pages 151-163.
Krüger, Steffen & Rösch, Daniel & Scheule, Harald, 2018. "The impact of loan loss provisioning on bank capital requirements," Journal of Financial Stability, Elsevier, vol. 36(C), pages 114-129.
Kang, Sunmin & Hwang, Intae & Song, Sooyoung, 2018. "Cash hoarding: Vice or virtue," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 53(C), pages 94-116.
Bushee, Brian J. & Gerakos, Joseph & Lee, Lian Fen, 2018. "Corporate jets and private meetings with investors," Journal of Accounting and Economics, Elsevier, vol. 65(2), pages 358-379.
Lyu, Changjiang & Wang, Kemin & Zhang, Frank & Zhang, Xin, 2018. "GDP management to meet or beat growth targets," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 318-338.
Elayan, Fayez A. & Aktas, Rafet & Brown, Kareen & Pacharn, Parunchana, 2018. "The impact of the Volcker rule on targeted banks, systemic risk, liquidity, and financial reporting quality," Journal of Economics and Business, Elsevier, vol. 96(C), pages 69-89.
Kusano, Masaki, 2018. "Effect of capitalizing operating leases on credit ratings: Evidence from Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 45-56.
- Masaki Kusano, 2017. "Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan," Discussion papers e-16-016, Graduate School of Economics , Kyoto University.
El-Helaly, Moataz & Georgiou, Ifigenia & Lowe, Alan D., 2018. "The interplay between related party transactions and earnings management: The role of audit quality," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 32(C), pages 47-60.
Moses, Olayinka & Houqe, Muhammad Nurul & van Zijl, Tony, 2018. "What is the economic value of the Extractive Industries Transparency Initiative (EITI) information disclosure?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 14(2), pages 216-233.
Castro, F. Henrique & Santana, Verônica, 2018. "Informativeness of stock prices after IFRS adoption in Brazil," Journal of Multinational Financial Management, Elsevier, vol. 47, pages 46-59.
Mbara, Tatenda & Dumba, Smart, 2018. "Institutional preparedness to bus tendering in the context of a fragmented liberalized market: Case study of Harare, Zimbabwe," Research in Transportation Economics, Elsevier, vol. 69(C), pages 165-172.
Khalifa, Maha & Othman, Hakim Ben & Hussainey, Khaled, 2018. "The effect of ex ante and ex post conservatism on the cost of equity capital: A quantile regression approach for MENA countries," Research in International Business and Finance, Elsevier, vol. 44(C), pages 239-255.
Maigoshi, Zaharaddeen Salisu & Latif, Rohaida Abdul & Kamardin, Hasnah, 2018. "Change in value-relevance of disclosed RPT across accounting regimes: Evidence from Malaysia," Research in International Business and Finance, Elsevier, vol. 44(C), pages 422-433.
Fresneda Fuentes, Silvia & Hernández Borreguero, Julián, 2018. "Institutional capacity in the accounting reform process in Spanish local governments," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 21(2), pages 188-195.
Marziana Madah Marzuki & Effiezal Aswadi Abdul Wahab, 2018. "International financial reporting standards and conservatism in the Association of Southeast Asian Nations countries," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 26(4), pages 487-510, November.
Zenu Sharma & Liang Song, 2018. "Corporate social responsibility (CSR) practices by SIN firms," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 26(3), pages 359-372, August.
Marziana Madah Marzuki & Effiezal Aswadi Abdul Wahab, 2018. "International financial reporting standards and conservatism in the Association of Southeast Asian Nations countries," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 26(4), pages 487-510, November.
Zenu Sharma & Liang Song, 2018. "Corporate social responsibility (CSR) practices by SIN firms," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 26(3), pages 359-372, August.
Ming Li & Liang Song, 2018. "Corporate governance, accounting information environment and investment-cash flow sensitivity," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 26(4), pages 492-507, October.
Ming Li & Liang Song, 2018. "Corporate governance, accounting information environment and investment-cash flow sensitivity," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 26(4), pages 492-507, October.
Ming Li & Liang Song, 2018. "Corporate governance, accounting information environment and investment-cash flow sensitivity," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 26(4), pages 492-507, October.
N. Dairabayeva * & Zh. Ibragimov & S. Kapsalyamova, 2018. "Public Procurement’s Legal Regulation through the Medium of Competitive Procurement in the Republic of Kazakhstan," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 442-452.
Roberto Aprile & Laura Bini, 2018. "The role of institutions in the process of global convergence to IFRS," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2018(2), pages 111-134.
Sarah Chae & Robert F. Sarama & Cindy M. Vojtech & James Z. Wang, 2018. "The Impact of the Current Expected Credit Loss Standard (CECL) on the Timing and Comparability of Reserves," Finance and Economics Discussion Series 2018-020, Board of Governors of the Federal Reserve System (U.S.).
Karen I. Alaverdyan & Raffi A. Aleksanyan & Svetlana A. Tabalina, 2018. "International Practice of Consolidated Financial Statements Presentation at Public Sector," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 4, pages 103-114, August.
Karen I. Alaverdyan & Raffi A. Aleksanyan, 2018. "Auditing Regulation in the Republic of Armenia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 130-135, October.
Juniarti, 2018. "The Accounting Conservatism of the Adoption of IFRS in Indonesia," GATR Journals afr162, Global Academy of Training and Research (GATR) Enterprise.
Juniarti, 2018. "Information Asymmetry in the Post-IFRS Adoption Period: Evidence from Developing Countries," GATR Journals afr164, Global Academy of Training and Research (GATR) Enterprise.
Guillaume Plantin & Jean Tirole, 2018. "Marking to Market versus Taking to Market," American Economic Review, American Economic Association, vol. 108(8), pages 2246-2276, August.
- Plantin, Guillaume & Tirole, Jean, 2015. "Marking to market versus taking to market," LSE Research Online Documents on Economics 65104, London School of Economics and Political Science, LSE Library.
- Guillaume Plantin & Jean Tirole, 2018. "Marking to market versus taking to market," Post-Print hal-03263648, HAL.
- Guillaume Plantin & Jean Tirole, 2016. "Marking to Market versus Taking to Market," Working Papers hal-03393184, HAL.
- Guillaume Plantin & Jean Tirole, 2016. "Marking to Market versus Taking to Market," SciencePo Working papers Main hal-03393184, HAL.
- Guillaume Plantin & Jean Tirole, 2018. "Marking to market versus taking to market," SciencePo Working papers Main hal-03263648, HAL.
Guillaume Plantin & Jean Tirole, 2018. "Marking to Market versus Taking to Market," American Economic Review, American Economic Association, vol. 108(8), pages 2246-2276, August.
- Plantin, Guillaume & Tirole, Jean, 2015. "Marking to market versus taking to market," LSE Research Online Documents on Economics 65104, London School of Economics and Political Science, LSE Library.
- Guillaume Plantin & Jean Tirole, 2018. "Marking to market versus taking to market," SciencePo Working papers Main hal-03263648, HAL.
- Guillaume Plantin & Jean Tirole, 2016. "Marking to Market versus Taking to Market," Working Papers hal-03393184, HAL.
- Guillaume Plantin & Jean Tirole, 2018. "Marking to market versus taking to market," Post-Print hal-03263648, HAL.
- Guillaume Plantin & Jean Tirole, 2016. "Marking to Market versus Taking to Market," SciencePo Working papers Main hal-03393184, HAL.
Asif M. Huq & Sven-Olov Daunfeldt & Fredrik Hartwig & Niklas Rudholm, 2021. "Free to Choose: Do Voluntary Audit Reforms Increase Employment Growth?," International Journal of the Economics of Business, Taylor & Francis Journals, vol. 28(1), pages 163-178, January.
- M Huq, Asif & Daunfeldt, Sven-Olov & Hartwig, Fredrik & Rudholm, Niklas, 2018. "Free to choose: Do voluntary audit reforms increase employment growth?," HUI Working Papers 131, HUI Research.
Huq, Asif & Hartwig, Fredrik & Rudholm, Niklas, 2018. "Do audited firms have lower cost of debt?," HUI Working Papers 132, HUI Research.
Oxelheim, Lars, 2019. "Optimal vs satisfactory transparency: The impact of global macroeconomic fluctuations on corporate competitiveness," International Business Review, Elsevier, vol. 28(1), pages 190-206.
- Oxelheim, Lars, 2018. "Optimal vs Satisfactory Transparency: The Impact of Global Macroeconomic Fluctuations on Corporate Competitiveness," Working Paper Series 1259, Research Institute of Industrial Economics.
Umapathy Ananthanarayanan, 2018. "Do Corporate Governance Measures Impact Audit Pricing Of Smaller Firms? Evidence From The United States And New Zealand," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 12(2), pages 77-94.
Laidon Jonathan Saiza Vazquez & Jose de Jesus Moreno Neri, 2018. "Tax Exemption On Retired Income For Mexican Armed Forces: An Ongoing Controversy Controversia En La Exencion De Impuesto Sobre Pensiones De Personal De Las Fuerzas Armadas Mexicanas," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 6(4), pages 11-24.
David Richard Pincay-Sancan & Jazmin Elsa Sanchez-Astudillo & Jose Calle-Mejia & Dalva Icaza Rivera & Maria Aguayo-Delgado & Javier Martinez Ruiz & Guillermo Medina Acuria & Mario Zambrano Paladines,, 2018. "International Accounting Standards, In The Companies Of Canton Milagro-Ecuador Normas Internacionales De Contabilidad, En Las Empresas Del Cantã“N Milagroecuador," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 6(4), pages 25-37.
Vertika Agarwal & Dr. V.K. Agarwal, 2018. "Green Accounting : A Desire, Desideratum and Demand of Todays' Current Scenario," Journal of Commerce and Trade, Society for Advanced Management Studies, vol. 13(1), pages 128-135, April.
Siti Aisah Osro & Harmein Nasution & Isfenti Sadalia, 2018. "The Influence Of Emotional Intelligence On The Performance Of Health Department Officers Of Deli Serdang Regency," Junior Scientific Researcher, SC Research Publishing SRL, vol. 4(2), pages 107-125, November.
Daniella Juric & Brendan O’Connell & Michaela Rankin & Jacqueline Birt, 2018. "Determinants of the Severity of Legal and Employment Consequences for CPAs Named in SEC Accounting and Auditing Enforcement Releases," Journal of Business Ethics, Springer, vol. 147(3), pages 545-563, February.
Yi-hsun Lai & Wen-chang Lin & Liang-wei Kuo, 2018. "Forestalling capital regulation or masking financial weakness? Evidence from loss reserve management in the property–liability insurance industry," Review of Quantitative Finance and Accounting, Springer, vol. 50(2), pages 481-518, February.
Muhammad Shahid Shams & Murtaza Masood Niazi, 2018. "Fostering Faculty Engagement in Public Sector Universities : A Proposed Conceptual Model," Kardan Journal of Economics and Management Sciences, Kardan University, Department of Economics, vol. 1(2), April.
Waqas Khan & Neelab Moulanazada, 2018. "Explanatory Analysis of Information Disclosure in Relation with Foreign Aid in Afghanistan," Kardan Journal of Economics and Management Sciences, Kardan University, Department of Economics, vol. 1(2), pages 7-8, April.
Mora, Araceli, 2018. "The role of Politics and Economics in the International Financial Reporting Standards (IFRS) Adoption/La influencia de la política y la economía en la adopción de las Normas Internacionales de Informa," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 36, pages 407-428, Mayo.
Molina Sánchez, Horacio & Bautista Mesa, Rafael, 2018. "La participación en el /Participation in the IASB Due Process," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 36, pages 429-458, Mayo.
Kai A. Konrad, 2021. "Dynamics of the Market for Corporate Tax‐Avoidance Advice," Scandinavian Journal of Economics, Wiley Blackwell, vol. 123(1), pages 267-294, January.
- Kai A. Konrad, 2018. "Dynamics of the Market for Corporate Tax-Avoidance Advice," Working Papers tax-mpg-rps-2018-04, Max Planck Institute for Tax Law and Public Finance.
Christian Leuz, 2018. "Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 582-608, July.
- Leuz, Christian, 2018. "Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research," CFS Working Paper Series 611, Center for Financial Studies (CFS).
- Christian Leuz, 2018. "Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research," NBER Working Papers 24535, National Bureau of Economic Research, Inc.
Klochan Vira & Kostyrko Alla & Bobrovskaya Nadiya, 2018. "Substantiation of organizational and economic complex for increase of social responsibility of business in Ukraine," Technology audit and production reserves, 2(40) 2018, Socionet;Technology audit and production reserves, vol. 2(4(40)), pages 12-18.
Valeria Dineva, 2018. "Corporate Social Responsibility Education in Internal Control and Audit," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 5, pages 61-82, December.
Thomas Breuer & Martin Summer, 2018. "Systematic Systemic Stress Tests," Working Papers 225, Oesterreichische Nationalbank (Austrian Central Bank).
Marco Di Maggio & Marco Pagano, 2018. "Financial Disclosure and Market Transparency with Costly Information Processing [Bargaining with incomplete information]," Review of Finance, European Finance Association, vol. 22(1), pages 117-153.
- Marco Di Maggio & Marco Pagano, 2012. "Financial Disclosure and Market Transparency with Costly Information Processing," EIEF Working Papers Series 1212, Einaudi Institute for Economics and Finance (EIEF), revised May 2014.
- Di Maggio, Marco & Pagano, Marco, 2014. "Financial disclosure and market transparency with costly information processing," CFS Working Paper Series 485, Center for Financial Studies (CFS).
- Pagano, Marco & Di Maggio, Marco, 2012. "Financial Disclosure and Market Transparency with Costly Information Processing," CEPR Discussion Papers 9207, C.E.P.R. Discussion Papers.
- Marco di Maggio & Marco Pagano, 2012. "Financial Disclosure and Market Transparency with Costly Information Processing," CSEF Working Papers 323, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 23 Jul 2016.
CarataÈ™ Maria Alina & SpÄƒtariu Elena Cerasela & Gheorghiu Gabriela, 2018. "Internal Audit Role in Artificial Intelligence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 441-445, July.
Grigore Marian, 2018. "The Fiscal and Accounting Implications in the Case of Dissolved Companies. Theoretical and Practical Application to the Company MG SRL," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 459-463, July.
Ciurea Maria, 2018. "The Costs of the Professional Training at the Level of the Economic Entities: Long-Term Investment or Expense?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 228-233, December.
Ciurea Maria & Man Mariana, 2018. "The Possibility of Developing an Appropriate Framework for Reflecting Information and Making Decisions on the Human Capital," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 234-239, December.
CarataÈ™ Maria Alina & SpÄƒtariu Elena Cerasela & Trandafir Raluca-Andreea, 2018. "Organizational Culture Impact on Strategic Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 405-408, December.
CÄƒrÄƒuÈ™u Dumitru-NicuÈ™or, 2018. "Contagion and Comovement â€“ Does the Initiator Matter," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 570-576, December.
GÃ®nÅ£a Anca Ioana & ÈširÄƒu Adrian Ioan, 2018. "Analysis of Creative Accounting â€“ Faithful Image Relationship and Creative Accounting â€“ Fraud Relationship," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 599-604, December.
RÄƒscolean Ilie & Rakos Ileana-Sorina, 2018. "The Dynamics of the Revenues and Expenditures of the State Budget in the Period 2014 - 2018," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 690-695, December.
ÈširÄƒu Adrian Ioan & GÃ®nÅ£a Anca Ioana & Marin Pantelescu Andreea, 2018. "Influence of Managerial Accounting in the Decision Making Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 707-711, December.
Castañeda, Víctor Mauricio, 2018. "El premio de implementar las reformas contables en el sector público promovidas por los organismos multilaterales || The Prize for Implementing Accounting Reforms in the Public Sector Promoted by Mult," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 26(1), pages 74-103, Diciembre.
Ishaq Ahmed Mohammed & Ayoib Che-Ahmad & Mazrah Malek, 2018. "Shareholder’s involvement in the audit committee, audit quality and financial reporting lag in Nigeria," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(2), pages 355-374, April.
Mujeeb Saif Mohsen Al-Absy & Ku Nor Izah Ku Ismail & Sitraselvi Chandren, 2018. "Accounting expertise in the audit committee and earnings management," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(3), pages 451-476, June.
Aree Saeed Mustafa & Ayoib Che-Ahmad & Sitraselvi Chandren, 2018. "Board diversity, audit committee characteristics and audit quality: The moderating role of control-ownership wedge," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(3), pages 587-614, June.
Yahya Uthman Abdullahi & Rokiah Ishak & Norfaiezah Sawandi, 2018. "Outsider vs insider: Does firm governance matter?," Business and Economic Horizons (BEH), Prague Development Center, vol. 14(3), pages 689-699, June.
Maria Ciurea, 2018. "Considerations on the Need to Implement International Accounting Standards for the Public Sector in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 18(1), pages 35-44.
Simon, József & Fejszák, Tamás & Schatz, Bernhard & Donchev, Toma & Ivanov, Miroslav, 2018. "Experiences Concerning Transition to Accrual Accounting in the Public Sector from the Perspective of Supreme Audit Institutions," Public Finance Quarterly, Corvinus University of Budapest, vol. 63(2), pages 139-154.
Ramona NEAG & Irina PASCAN, 2018. "Has The Absence Of Prudence From The Ifrs Conceptual Framework Issued In 2010 Modified The Conservative Presentation Of Financial Reports Of Listed Companies? The Case Of Romania," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 75, pages 97-106, December.
Ozili, Peterson K & Outa, Erick R, 2018. "Bank Income Smoothing in South Africa: Role of Ownership, IFRS and Economic fluctuation," MPRA Paper 102567, University Library of Munich, Germany.
ahmadu, aminu & Md. Harashid, Haron & Azlan, Amran, 2018. "Critical Factors Towards Philanthropic Dimension Of CSR in The Nigerian Financial Sector: The Mediating Effects Of Cultural Influence," MPRA Paper 85557, University Library of Munich, Germany.
Ozili, Peterson K & Outa, Erick R, 2018. "Bank Earnings Smoothing During Mandatory IFRS adoption in Nigeria," MPRA Paper 89690, University Library of Munich, Germany.
Osro, Siti Aisah & Nasution, Harmein & Sadalia, Isfenti, 2018. "The influence of emotional intelligence on the performance of health department officers of Deli Serdang regency," MPRA Paper 92359, University Library of Munich, Germany.
Георгиева, Даниела, 2018. "Модел На Счетоводна Политика На Юридическо Лице С Нестопанска Цел По Примера На Сдруженията [A model of accounting policy of non-profit organization: on the example of associations]," MPRA Paper 94168, University Library of Munich, Germany, revised 2018.
Marcela Zárybnická Žárová, 2018. "Do Czech small and medium-sized companies disclose non-financial information? [Zveřejňují střední a malé podniky v ČR nefinanční informace?]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2018(4), pages 71-83.
Tomáš Buus, 2018. "The selected issue of sworn experts' regulation amendment [K vybraným otázkám novelizace regulace činnosti znalců]," Oceňování, Prague University of Economics and Business, vol. 11(3), pages 3-14.
Jan Tuček & Jana Skálová, 2018. "Mezinárodní srovnání výkonu profese daňového poradce ve vybraných zemích," Současná Evropa, Prague University of Economics and Business, vol. 2018(1), pages 57-70.
İpek, Ayşegül & Ildır, Fehmi Ali, 2018. "Accounting for Exchange Risk Management Activities under the Scope of International Accounting Standards," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 9(1), pages 235-251, January.
Ozkaya, Hakan, 2018. "Effect of Mandatory IFRS Adoption on Cost of Debt in Turkey," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 9(3), pages 579-588, July.
Olympia Gkouma & John Filos & Evangelos Chytis, 2018. "Financial crisis and corporate failure: The going concern assumption Findings from Athens stock exchange," Journal of Risk & Control, Risk Market Journals, vol. 5(1), pages 141-170.
Csaba FOGARASSY & Éva NEUBAUER & Hasan MANSUR & Anita TANGL & Judit OLÁH & József POPP, 2018. "The Main Transition Management Issues And The Effects Of Environmental Accounting On Financial Performance– With Focus On Cement Industry," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2018(31), pages 52-66, December.
Jan Turyna & Monika Koeppl-Turyna, 2018. "Public Sector Accounting in the European Union Member States – Assessment of Practices and Their Compatibility with IPSAS (Rachunkowosc w instytucjach sektora publicznego krajow Unii Europejskiej – pr," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 16(72), pages 34-61.
Georgios Georgakopoulos, 2018. "Risk, Risk Conflicts, Sub-Politics and Social and Environmental Accounting and Accountability in Scottish Salmon Farming," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, vol. 68(2-3), pages 1-1, April-Sep.
Georgia Pazarzi & John Sorros, 2018. "The Effect of R&D Expenses on Earnings and Market Value," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, vol. 68(2-3), pages 39-47, April-Sep.
Guillaume Plantin & Jean Tirole, 2018. "Marking to Market versus Taking to Market," American Economic Review, American Economic Association, vol. 108(8), pages 2246-2276, August.
- Plantin, Guillaume & Tirole, Jean, 2015. "Marking to market versus taking to market," LSE Research Online Documents on Economics 65104, London School of Economics and Political Science, LSE Library.
- Guillaume Plantin & Jean Tirole, 2018. "Marking to Market versus Taking to Market," Sciences Po publications info:hdl:2441/4mmob120cl8, Sciences Po.
- Guillaume Plantin & Jean Tirole, 2016. "Marking to Market versus Taking to Market," Working Papers hal-03393184, HAL.
- Guillaume Plantin & Jean Tirole, 2018. "Marking to market versus taking to market," Post-Print hal-03263648, HAL.
- Guillaume Plantin & Jean Tirole, 2016. "Marking to Market versus Taking to Market," SciencePo Working papers Main hal-03393184, HAL.
- Guillaume Plantin & Jean Tirole, 2016. "Marking to Market versus Taking to Market," Sciences Po publications info:hdl:2441/7pu0mfr14h9, Sciences Po.
- Guillaume Plantin & Jean Tirole, 2018. "Marking to market versus taking to market," SciencePo Working papers Main hal-03263648, HAL.
Kerstin Lopatta & Katarina Böttcher & Reemda Jaeschke, 2018. "When labor representatives join supervisory boards: empirical evidence of the relationship between the change to parity codetermination and working capital and operating cash flows," Journal of Business Economics, Springer, vol. 88(1), pages 1-39, January.
Elmar Gerum & Sascha H. Mölls & Chunqian Shen, 2018. "Corporate governance, capital market orientation and firm performance: empirical evidence for large publicly traded German corporations," Journal of Business Economics, Springer, vol. 88(2), pages 203-252, February.
Hong V. Nguyen, 2018. "Hedging and hedging effectiveness under required disclosures: a study of the impact of derivatives use on capital investment," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 42(3), pages 471-491, July.
Berend van der Kolk & Wesley Kaufmann, 2018. "Performance measurement, cognitive dissonance and coping strategies: exploring individual responses to NPM-inspired output control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 93-113, August.
Dan Amiram & Zahn Bozanic & James D. Cox & Quentin Dupont & Jonathan M. Karpoff & Richard Sloan, 2018. "Financial reporting fraud and other forms of misconduct: a multidisciplinary review of the literature," Review of Accounting Studies, Springer, vol. 23(2), pages 732-783, June.
Christian Leuz, 2018. "Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 582-608, July.
- Leuz, Christian, 2018. "Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research," CFS Working Paper Series 611, Center for Financial Studies (CFS).
- Christian Leuz, 2018. "Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research," NBER Working Papers 24535, National Bureau of Economic Research, Inc.
Khoirul Aswar & Siti Zabedah Saidin, 2018. "Accrual Accounting Adoption In Java Municipalities: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 11(3), pages 24-30, December.
María Begoña Villarroya Lequericaonandia & Sofía Ramos Sánchez, 2018. "¿Proporciona la normativa contable española para organizaciones no gubernamentales el marco conceptual idóneo para la presentación de información económico financiera transparente? Similitudes y difer," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 128, pages 212-247.
Pietro Lanzini & Daniel Pinheiro & Eduardo Jara, 2018. "Sustainable mobility in Florian—polis: A commuter-based empirical investigation," Working Papers 01, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Štager Vesna, 2018. "Strong Competition Among Audit Companies and Power to Achieve Higher Audit Fees: Who is at the Forefront?," Scientific Annals of Economics and Business, Sciendo, vol. 65(2), pages 119-138, June.
Muñoz Francisco Flores & Valentinetti Diego & Rodríguez María Mora & Nieto Ángel Mena, 2018. "The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility," Scientific Annals of Economics and Business, Sciendo, vol. 65(4), pages 497-514, December.
Jaszczuk Joanna & Białek-Jaworska Anna & Opolski Krzysztof & Sylwestrzak Marek & Trzpioła Katarzyna, 2018. "Leasing Puzzle in Polish Small Firms Listed on the Alternative Market," Central European Economic Journal, Sciendo, vol. 5(1), pages 25-39, January.
Jaszczuk Joanna & Białek-Jaworska Anna & Opolski Krzysztof & Sylwestrzak Marek & Trzpioła Katarzyna, 2018. "Leasing Puzzle in Polish Small Firms Listed on the Alternative Market," Central European Economic Journal, Sciendo, vol. 5(52), pages 25-39, January.
Suzuki Yasushi & Hasan A K M Kamrul, 2018. "An Analysis of Codified Corporate Governance Practices in the Banking Industry: The Case Study of Bangladesh," Financial Internet Quarterly (formerly e-Finanse), Sciendo, vol. 14(3), pages 60-75, September.
Prewysz-Kwinto Piotr, 2018. "The Impact of Accounting and Tax Law Concerning Borrowing Costs on the Assessment of the Financial Leverage Effect," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(2), pages 47-59, June.
Warzocha Grzegorz, 2018. "Annual Financial Statements, the Importance of Other Comprehensive Income," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(2), pages 90-101, June.
Piechocka-Kałużna Agnieszka, 2018. "The Evolution of the Importance of the True and Fair View (TFV) Principle. The Case of Poland," Financial Sciences. Nauki o Finansach, Sciendo, vol. 23(4), pages 89-101, December.
Stoica Raluca & Stefan Veronica, 2018. "The Role of Computerized Solutions in Consolidating Financial Results from the European and Anglo-Saxon Accounting Systems," Valahian Journal of Economic Studies, Sciendo, vol. 9(2), pages 83-94, November.
Gebhardt, Günther & Novotny-Farkas, Zoltán, 2018. "Comparability and predictive ability of loan loss allowances: The role of accounting regulation versus bank supervision," CFS Working Paper Series 591, Center for Financial Studies (CFS).
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 24083, National Bureau of Economic Research, Inc.
- Leuz, Christian & Meyer, Steffen & Muhn, Maximilian & Soltes, Eugene & Hackethal, Andreas, 2018. "Who falls prey to the Wolf of Wall Street? Investor participation in market manipulation," CFS Working Paper Series 609, Center for Financial Studies (CFS).
Granja, João & Leuz, Christian, 2024. "The death of a regulator: Strict supervision, bank lending, and business activity," Journal of Financial Economics, Elsevier, vol. 158(C).
- João Granja & Christian Leuz, 2017. "The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity," NBER Working Papers 24168, National Bureau of Economic Research, Inc.
- Leuz, Christian & Granja, João, 2018. "The death of a regulator: Strict supervision, bank lending and business activity," CFS Working Paper Series 610, Center for Financial Studies (CFS).
- Granja, João & Leuz, Christian, 2020. "The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity," LawFin Working Paper Series 4, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
Christian Leuz, 2018. "Evidence-based policymaking: promise, challenges and opportunities for accounting and financial markets research," Accounting and Business Research, Taylor & Francis Journals, vol. 48(5), pages 582-608, July.
- Christian Leuz, 2018. "Evidence-Based Policymaking: Promise, Challenges and Opportunities for Accounting and Financial Markets Research," NBER Working Papers 24535, National Bureau of Economic Research, Inc.
- Leuz, Christian, 2018. "Evidence-based policymaking: Promise, challenges and opportunities for accounting and financial markets research," CFS Working Paper Series 611, Center for Financial Studies (CFS).
Piotr Kasprzak, 2018. "The use of tax reliefs made by entrepreneurs, on the example of the innovative activities tax relief usage in the Łódź and Lower Silesia voivodships," Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, Malopolska School of Economics in Tarnow, vol. 38(2), pages 41-50, June.

2017

Anna Loukianova & Egor Nikulin & Alexander Kanivetc, 2017. "Deoffshorization Policy: Case Of Russian Companies," CBU International Conference Proceedings, ISE Research Institute, vol. 5(0), pages 279-285, September.
Sergey Oparin & Nikolay Chepachenko & Marina Yudenkо, 2017. "The Role Of Social Institutions In The Activity Of Entrepreneurs In The Construction Sector," CBU International Conference Proceedings, ISE Research Institute, vol. 5(0), pages 337-342, September.
Tatiana DÄƒnescu & Maria-Alexandra Popa & Mariana Vasileva, 2017. "Convergence And Divergence Between The European Directives And European Countries` Financial Audit Legislation: Evidence From Romania And Republic Of Moldova," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(19), pages 1-2.
Catalin Nicolae Albu & Karol Marek Klimczak, 2017. "Editorial. Small and Medium-Sized Entities Reporting In Central and Eastern Europe," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(2), pages 221-228, June.
Merve Kilic & Ali Uyar, 2017. "Adoption Process of IFRS for SMEs in Turkey: Insights from Academics and Accountants," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(2), pages 313-339, June.
Ioana Ignat & Liliana Feleaga, 2017. "A European Map Regarding the Strictness of the Transfer Pricing Regulations," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(4), pages 534-559, December.
Stephen G. Ryan, 2017. "Do the Effects of Accounting Requirements on Banks’ Regulatory Capital Adequacy Undermine Financial Stability?," Annual Review of Financial Economics, Annual Reviews, vol. 9(1), pages 1-20, November.
Ioana NEACSU & Liliana FELEAGA, 2017. "Evolutions and tendencies regarding the Romanian transfer pricing legislation: is there a need for change?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(145), pages 1-65, February.
Iryna Kantsir & Marija Plekan, 2017. "Reform Of Regulatory Policy In The Field Of Supervision Of Audit Activity," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 3(5).
Iryna Ksonzhyk & Maryna Dubinina, 2017. "Monitoring Of The Activity Of Public Procurement System In Countries Of European Union And Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 3(5).
Darya Trachova, 2017. "Role Of State Protectionism In Depreciation Policy Formation," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", vol. 3(5).
Fabrizio Dabbene & Marco Roberti Vittory, 2017. "Ifrs 9, the deep impact on credit risk and banking business," BANCARIA, Bancaria Editrice, vol. 4, pages 2-17, April.
Prasanna Krishna & Ramanathan Geeta & Arora Bharat, 2017. "Family Ownership, Earnings Informativeness, and Role of Audit Committees: An Empirical Investigation in India," Review of Economics & Finance, Better Advances Press, Canada, vol. 9, pages 57-70, August.
Francois Coetzee & Pieter Buys, 2017. "Independent Review Or Audit? The Sme Implications Worth Pondering," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Benjamin H Cohen & Gerald A. Edwards, Jr., 2017. "The new era of expected credit loss provisioning," BIS Quarterly Review, Bank for International Settlements, March.
BOIA Madalina, 2017. "Economic And Social Environment - Global Outlook 2016 And Beyond," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(1), pages 8-21, April.
Biondi Yuri & Boisseau-Sierra Marion, 2017. "Pension Obligations in the European Union: A Case Study for Accounting Policy," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 7(3), pages 1-27, December.
Gheorghe, Holt, 2017. "Economic Result Under The Influence Of Specific Accounting Principles," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 194-197.
Gheorghe, Holt, 2017. "International Accounting Harmonization Process Influences On The Evolution Of Romanian Accounting System," Management Strategies Journal, Constantin Brancoveanu University, vol. 35(1), pages 198-202.
Visani, Franco & Di Lascio, F. Marta L. & Gardini, Silvia, 2020. "The impact of institutional and cultural factors on the use of non-GAAP financial measures. International evidence from the oil and gas industry," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 40(C).
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Silvia Gardini & F. Marta L. Di Lascio & Franco Visani, 2017. "Opportunism in disclosing pro-forma indicators: rationale and contextual drivers," BEMPS - Bozen Economics & Management Paper Series BEMPS42, Faculty of Economics and Management at the Free University of Bozen.
Wolfram F. Richter, 2017. "Taxing Intellectual Property in the Global Economy: A Plea for Regulated and Internationally Coordinated Profit Splitting," CESifo Working Paper Series 6564, CESifo.
Mentor ISUFAJ, 2017. "Fiscal Autonomy of Local Government Governance Flexibility and Responsiveness," North Economic Review, Technical University of Cluj Napoca, Department of Economics and Physics, vol. 1(1), pages 20-27, October.
Claudia Orellana Fuentes & Digna Azúa Álvarez, 2017. "Aplicación del modelo de revaluación de propiedades, planta y equipo en empresas chilenas del sector energético," Estudios Gerenciales, Universidad Icesi, vol. 33(142), pages 102-111, March.
Maria del Rocio Moreno-Enguix & Ester Gras-Gil & Joaquin Hernandez-Fernandez, 2017. "An Explanation of Management of Local Governments in Spain Based on the Structure of the Internal Control System," Annals of Economics and Finance, Society for AEF, vol. 18(2), pages 393-410, November.
Калин Калев, 2017. "Анализ На Връзката Между Риска И Равнището На Неговите Оповестявания Във Финансовите Отчети На Банките," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 39-62.
Maurer, Henri & Keweloh, Sascha, 2017. "Quality enhancements in Government Finance Statistics since the introduction of the euro - Econometric evidence," Statistics Paper Series 26, European Central Bank.
Mohammad Enamul Hoque, 2017. "Why Company Should Adopt Integrated Reporting?," International Journal of Economics and Financial Issues, Econjournals, vol. 7(1), pages 241-248.
Mondher Kouki, 2017. "Earnings and Dividend Announcements: Are They Interactive? Evidence from the French Context," International Journal of Economics and Financial Issues, Econjournals, vol. 7(1), pages 387-393.
Anis Chariri & Indira Januarti & Etna Nur Afri Yuyetta, 2017. "Firm Characteristics, Audit Committee, and Environmental Performance: Insights from Indonesian Companies," International Journal of Energy Economics and Policy, Econjournals, vol. 7(6), pages 19-26.
Ali Deran & Abitter Özulucan & Seçkin Arslan, 2017. "Araþtýrma ve Geliþtirme Giderlerinin Vergi Mevzuatý, Ar-Ge Ýle Ýlgili Yasal Düzenlemeler; Tekdüzen Muhasebe Sistemi ve 38 No’lu Türkiye Muhasebe Standardýna Göre Muhasebeleþtirilmesi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 5(4), pages 27-43.
Bierey, Martin & Schmidt, Martin, 2017. "Banks' Use of Accounting Discretion and Regulatory Intervention: The Case of European Banks' Impairments on Greek Government Bonds," The International Journal of Accounting, Elsevier, vol. 52(2), pages 122-141.
Lord, Richard A. & Saito, Yoshie, 2017. "Refocusing through discontinued operations in response to acquisitions and diversification," Advances in accounting, Elsevier, vol. 37(C), pages 71-84.
Lambert, Tamara A. & Jones, Keith L. & Brazel, Joseph F. & Showalter, D. Scott, 2017. "Audit time pressure and earnings quality: An examination of accelerated filings," Accounting, Organizations and Society, Elsevier, vol. 58(C), pages 50-66.
Elnahas, Ahmed M. & Kabir Hassan, M. & Ismail, Ghada M., 2017. "Religion and mergers and acquisitions contracting: The case of earnout agreements," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 221-246.
Heese, Jonas & Khan, Mozaffar & Ramanna, Karthik, 2017. "Is the SEC captured? Evidence from comment-letter reviews," Journal of Accounting and Economics, Elsevier, vol. 64(1), pages 98-122.
Christensen, Hans B. & Floyd, Eric & Liu, Lisa Yao & Maffett, Mark, 2017. "The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records," Journal of Accounting and Economics, Elsevier, vol. 64(2), pages 284-304.
Hung, Shengmin & Qiao, Zheng, 2017. "Shadows in the Sun: Crash risk behind Earnings Transparency," Journal of Banking & Finance, Elsevier, vol. 83(C), pages 1-18.
Unsal, Omer & Hassan, M. Kabir & Zirek, Duygu, 2017. "Product recalls and security prices: New evidence from the US market," Journal of Economics and Business, Elsevier, vol. 93(C), pages 62-79.
Hwang, Byoung-Hyoun & Kim, Hugh Hoikwang, 2017. "It pays to write well," Journal of Financial Economics, Elsevier, vol. 124(2), pages 373-394.
Li, Chan & Raman, K.K. & Sun, Lili & Wu, Da, 2017. "The effect of ambiguity in an auditing standard on auditor independence: Evidence from nonaudit fees and SOX 404 opinions," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(1), pages 37-51.
Bose, Sudipta & Saha, Amitav & Khan, Habib Zaman & Islam, Shajul, 2017. "Non-financial disclosure and market-based firm performance: The initiation of financial inclusion," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(3), pages 263-281.
Chen, Yangyang & Ge, Rui & Zolotoy, Leon, 2017. "Do corporate pension plans affect audit pricing?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 13(3), pages 322-337.
Masoud, Najeb, 2017. "An empirical study of audit expectation-performance gap: The case of Libya," Research in International Business and Finance, Elsevier, vol. 41(C), pages 1-15.
Peña Miguel, Noemí & De la Peña Esteban, Joseba Iñaki, 2017. "A first approach to a pay-as-you-go model for a social benefit in Spain," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
Grietjie Verhoef & Grant Samkin, 2017. "The accounting profession and education," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 30(6), pages 1370-1398, August.
Jacqueline Birt & Mahesh Joshi & Michael Kend, 2017. "Segment reporting in a developing economy: the Indian banking sector," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 25(1), pages 127-147, February.
Jacqueline Birt & Mahesh Joshi & Michael Kend, 2017. "Segment reporting in a developing economy: the Indian banking sector," Asian Review of Accounting, Emerald Group Publishing Limited, vol. 25(1), pages 127-147, February.
Malek Alsharairi & Robert Dixon & Radhi Al-Hamadeen, 2017. "Event-specific earnings management: additional evidence from US M&A pre-and post-SOX," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 15(1), pages 78-98, April.
Malek Alsharairi & Robert Dixon & Radhi Al-Hamadeen, 2017. "Event-specific earnings management: additional evidence from US M&A pre-and post-SOX," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 15(1), pages 78-98, April.
Dody Hapsoro & Tulus Suryanto, 2017. "Consequences of Going Concern Opinion for Financial Reports of Business Firms and Capital Markets with Auditor Reputation as a Moderation Variable - An Experimental Study," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 197-223.
Jullie Jeanette Sondakh, 2017. "Behavioral Intention to Use E-Tax Service System: An Application of Technology Acceptance Model," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 48-64.
Anis Chariri & Indira Januarti, 2017. "Audit Committee Characteristics and Integrated Reporting:Empirical Study of Companies Listed on the Johannesburg Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(4B), pages 305-318.
Yulita Titik Sunarimahingsih & Yustina Trihoni Nalesti Dewi & Heribertus Hermawan Pancasiwi, 2017. "Enculturation of Ambonâ€™s Public Spaces as a Tool of Building Inclusivity of Segregated Communities," European Journal of Social Sciences Education and Research Articles, Revistia Research and Publishing, vol. 4, September.
Brisejda Ramaj Zenuni, 2017. "Characteristics of Accountancy Education," European Journal of Social Sciences Education and Research Articles, Revistia Research and Publishing, vol. 4, May - Aug.
Najia A. Al-Zanbagi, 2017. "Effect of Using Twitter in Teaching Parasitology in King Abduaziz University, Jeddah, Saudi Arabia," European Journal of Social Sciences Education and Research Articles, Revistia Research and Publishing, vol. 4, May - Aug.
Fabio Fiorillo & Cristina Muscillo & Stefania Taralli, 2017. "Misure di benessere dei territori e programmazione strategica: il livello comunale," ECONOMIA PUBBLICA, FrancoAngeli Editore, vol. 2017(1), pages 61-96.
Fabio Moliterni, 2017. "Sustainability-oriented Business Model Innovation: Context and Drivers," Working Papers 2017.45, Fondazione Eni Enrico Mattei.
Farida Titik Kristanti, 2017. "Corporate Governance, Financial Ratios, Political Risk and Financial Distress, A Survival Analysis," GATR Journals afr130, Global Academy of Training and Research (GATR) Enterprise.
Dyah Setyaningrum, 2017. "E-Government as an Anti-Corruption Tool: Experience from Indonesia," GATR Journals afr149, Global Academy of Training and Research (GATR) Enterprise.
Jones Heese & Mozaffar Khan & Karthik Ramanna, 2017. "Is the SEC Captured? Evidence from Comment-Letter Reviews," Harvard Business School Working Papers 17-087, Harvard Business School.
Jonas Heese, 2017. "The Role of Overbilling in Hospitals’ Earnings Management Decisions," Harvard Business School Working Papers 18-026, Harvard Business School.
植杉, 威一郎 & 中島, 賢太郎 & 細野, 薫, 2017. "減損会計は企業投資行動に影響を及ぼすか," HIT-REFINED Working Paper Series 70, Institute of Economic Research, Hitotsubashi University.
Andrei – Mihai Cristea, 2017. "The Approach of the Accounting Information throught the Prism of Managerial Accounting," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 5(3), pages 15-19, September.
Andrei – Mihai Cristea, 2017. "The Content and Quality of the Information Contained in the Financial Statements," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 5(4), pages 17-20, December.
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, vol. 11(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, vol. 5(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, vol. 12(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, vol. 44(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 2017-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
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, vol. 51(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, vol. 51(2), pages 417-425, April-Jun.
Ali Mohammad Al-Attar & Bassam Mohammad Maali, 2017. "The EFFECT OF EARNINGS QUALITY ON THE PREDICTBAILITY OF ACCRUALS AND CASH FLOW MODELS IN FORCASTING FUTURE CASH FLOWS," Journal of Developing Areas, Tennessee State University, College of Business, vol. 51(2), pages 45-58, April-Jun.
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, vol. 44(3), pages 517-552, December.
A. J. Stagliano, 2017. "Carbon Trading Reporting: The Case of Spanish Companies," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 23(2), pages 231-243, May.
Nuria Reguera-Alvarado & Pilar Fuentes & Joaquina Laffarga, 2017. "Does Board Gender Diversity Influence Financial Performance? Evidence from Spain," Journal of Business Ethics, Springer, vol. 141(2), pages 337-350, March.
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), vol. 21(2), pages 291-329, June.
Michalis Makrominas, 2017. "Recognized intangibles and the present value of growth options," Review of Quantitative Finance and Accounting, Springer, vol. 48(2), pages 311-329, February.
Shirley Liu, 2017. "Does the requirement of an engagement partner signature improve financial analysts’ information environment in the United Kingdom?," Review of Quantitative Finance and Accounting, Springer, vol. 49(1), pages 263-281, July.
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, vol. 49(2), pages 315-336, August.
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.
Sarra KAISS & Nezha BAGHAR & Mounime EL KABBOURI, 2017. "Theoretical bases on the nature of goodwill," Turkish Economic Review, KSP Journals, vol. 4(4), pages 419-428, December.
Kusano, Masaki, 2018. "Effect of capitalizing operating leases on credit ratings: Evidence from Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 45-56.
- Masaki Kusano, 2017. "Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan," Discussion papers e-16-016, Graduate School of Economics , Kyoto University.
Kusano, Masaki, 2020. "Does recognition versus disclosure affect risk relevance? Evidence from finance leases in Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
- Masaki Kusano, 2017. "Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan," Discussion papers e-17-007, Graduate School of Economics , Kyoto University.
Fuminobu Mizutani, 2017. "Accounting for not-for-profit organizations (NFPs) to prevent terrorist financing," Journal of Economic and Financial Studies (JEFS), LAR Center Press, vol. 5(2), pages 1-6, April.
Sarah Yuliarini & Zaleha Othman Othman & Ku Nor Izah Ismaila, 2017. "Environmental accounting practices: A regulatory and internal management perspective," Journal of Economic and Financial Studies (JEFS), LAR Center Press, vol. 5(3), pages 1-11, June.
Yuli Suárez, 2017. "Evolución de la profesión contable en Estados Unidos: una revisión de mitad del siglo XIX y siglo XX Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(18), pages 60-89, Septiembr.
Parry, Ian & Pittel, Karen & Vollebergh, Herman (ed.), 2017. "Energy Tax and Regulatory Policy in Europe: Reform Priorities," MIT Press Books, The MIT Press, edition 1, volume 1, number 0262036398, April.
David Arellano Gault, 2017. "Corrupción como proceso organizacional: comprendiendo la lógica de la desnormalización de la corrupción," Contaduría y Administración, Accounting and Management, vol. 62(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, vol. 62(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 24083, National Bureau of Economic Research, Inc.
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Granja, João & Leuz, Christian, 2024. "The death of a regulator: Strict supervision, bank lending, and business activity," Journal of Financial Economics, Elsevier, vol. 158(C).
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Miroslav Nedelchev, 2017. "Historical Overview Of Auditors In Bulgaria," Economics and Management, Faculty of Economics, SOUTH-WEST UNIVERSITY "NEOFIT RILSKI", BLAGOEVGRAD, vol. 13(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 Ã‰va, 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, vol. 1(1), pages 365-372, July.
CarataÈ™ Maria Alina & SpÄƒtariu Elena Cerasela & Gheorghiu Gabriela, 2017. "Cyber Attacks and Combat Behavior," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 141-144, June.
SpÄƒtÄƒrelu IonuÈ› & Petec (CÄƒlinescu) Daniela, 2017. "The Use of Accounting Information as a Means of Fraud," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 248-252, June.
CarataÈ™ Maria Alina & SpÄƒtariu Elena Cerasela & DrÄƒgoi Mihaela Cristina, 2017. "Culture and Accounting Practices," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 435-438, June.
CarataÈ™ Maria Alina & SpÄƒtariu Elena Cerasela & Gheorghiu Gabriela, 2017. "Internal Audit Role in Cybersecurity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 510-513, December.
CarataÈ™ Maria Alina & SpÄƒtariu Elena Cerasela & Gheorghiu Gabriela, 2017. "Cybercurrencies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 514-518, December.
CÄƒrÄƒuÈ™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, vol. 0(2), pages 519-524, December.
State Violeta & TÄƒnase Loredana Cristina & Voinea Cristina Maria, 2017. "The Perception of the Internal Managerial Control System â€“ the Case of the Romanian Public Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 649-654, December.
Terinte Paula-Andreea & CÄƒrÄƒuÈ™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, vol. 0(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, vol. 13(2), pages 210-223, May.
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, vol. 13(3), pages 287-294, July.
Artur Sajnog, 2017. "The role of comprehensive income in predicting banks’ future earnings based on the practice of banks listed on the Warsaw Stock Exchange," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, vol. 12(3), pages 485-500, September.
Igor Pustylnick, 2017. "Comparison Of Liquidity Based And Financial Performance Based Indicators In Financial Analysis," Oeconomia Copernicana, Institute of Economic Research, vol. 8(1), pages 83-97, March.
Artur Sajnog, 2017. "The role of comprehensive income in predicting banks’ future earnings," Working Papers 105/2017, Institute of Economic Research, revised May 2017.
Ioan Ovidiu SPÃTÃCEAN, 2017. "The Impact Of Corporate Governance Failure For Investment Firms –Harinvest Case," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 41-62, December.
Ioan Ovidiu SPĂTĂCEAN & Andreea Loredana GHIORGHIȚĂ, 2017. "Empirical Research On Corporate Governance Measurement In Relation With Eu Macro Infrastructure," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 75-98, December.
Diogo Batista da SIlva & António Cerqueira & Elísio Brandão, 2017. "Earnings Management Dynamics in Portuguese Listed Firms," FEP Working Papers 587, Universidade do Porto, Faculdade de Economia do Porto.
Ozili, Peterson K, 2017. "Bank Loan Loss Provisions Research: A Review," MPRA Paper 76495, University Library of Munich, Germany.
Georgieva, Daniela, 2017. "Preparation and disclosure of non-financial statement based on the new Bulgarian accountancy act," MPRA Paper 78015, University Library of Munich, Germany.
Georgieva, Daniela, 2017. "Достоверното Счетоводно Дефиниране На Научноизследователската И Развойна Дейност [Defining and interpreting the term research and development for accounting purposes]," MPRA Paper 78272, University Library of Munich, Germany.
Ndebugri, Haruna & Tweneboah Senzu, Emmanuel, 2017. "Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana," MPRA Paper 81113, University Library of Munich, Germany, revised 04 Sep 2017.
Atanasov, Atanas, 2017. "Управленски Аспекти На Счетоводната Обезценка На Търговската Репутация [Management Aspects of the Impairment of Goodwill]," MPRA Paper 85675, University Library of Munich, Germany.
Contreras-Pacheco, Orlando E., 2017. "Image, Credibility and Reputation: Perceptions of Deceitful Corporate Communication in the Classroom," MPRA Paper 89207, University Library of Munich, Germany.
Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2017. "Companies’ Characteristics and the Choice of Hedge Accounting for Derivatives Reporting: Evidence from Malaysian Listed Companies," MPRA Paper 90213, University Library of Munich, Germany.
Abdullah, Azrul & Waemustafa, Waeibrorheem & Mat Isa, Hamdan, 2017. "Disclosure of Information in Company’s Annual Reports: A Bibliometric Analysis," MPRA Paper 92008, University Library of Munich, Germany.
suhardi, suhardi, 2017. "Telaah Kepemilikan Kebenaran Ilmiah Pada Pengembangan Pengetahuan Akuntansi [Review Of Scientific Truth Ownership On Development Of Accounting Knowledge]," MPRA Paper 92509, University Library of Munich, Germany, revised Nov 2017.
Ozili, Peterson K, 2017. "Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa: The Case of Loan Loss Provisions," MPRA Paper 92646, University Library of Munich, Germany.
Sarıoğlu, Kerem, 2017. "Problems in Making International Financial Reporting Standards Become “National”: The Case of Turkey," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 8(4), pages 849-857, October.
IONESCU, Luminița, 2017. "Errors And Fraud In Accounting. The Role Of External Audit In Fighting Corruption," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 17(4), pages 29-36.
Singer, Klaus & Bußian, Aykut & Stiegler, Tobias & Hell, Christian, 2017. "Money Laundering - Can the EU Anti Money Laundering directive change the game? Overview on the measures of the 4th Anti Money Laundering Directive," Zeitschrift für interdisziplinäre ökonomische Forschung, Allensbach Hochschule, issue 2, pages 44-48, December.
Mukesh Garg, 2017. "Value relevance of voluntary internal control certification: An information asymmetry perspective," Australian Journal of Management, Australian School of Business, vol. 42(4), pages 527-559, November.
Abeid Francis Gaspar, 2017. "Budgeting and governance in Tanzanian Local Government Authorities," Proceedings of International Academic Conferences 4607647, International Institute of Social and Economic Sciences.
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 5607918, International Institute of Social and Economic Sciences.
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 14, Research Association for Interdisciplinary Studies.
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, vol. 11(1), pages 1-26, December.
Ying Cao & Linda A. Myers & Albert Tsang & Yong George Yang, 2017. "Management forecasts and the cost of equity capital: international evidence," Review of Accounting Studies, Springer, vol. 22(2), pages 791-838, June.
Darren Henderson & Patricia C. O’Brien, 2017. "The standard-setters’ toolkit: can principles prevail over bright lines?," Review of Accounting Studies, Springer, vol. 22(2), pages 644-676, June.
Peter Fiechter & Wayne R. Landsman & Kenneth Peasnell & Annelies Renders, 2017. "The IFRS option to reclassify financial assets out of fair value in 2008: the roles played by regulatory capital and too-important-to-fail status," Review of Accounting Studies, Springer, vol. 22(4), pages 1698-1731, December.
Qiang Guo & Christopher Koch & Aiyong Zhu, 2017. "Joint audit, audit market structure, and consumer surplus," Review of Accounting Studies, Springer, vol. 22(4), pages 1595-1627, December.
Luzi Hail & Ahmed Tahoun & Clare Wang, 2017. "Corporate Scandals and Regulation," Working Papers Series 71, Institute for New Economic Thinking.
Enrico Bracci & Roberto Crepaldi & Anna-Rita Ragazzi, 2017. "La gestione finanziaria nelle imprese di costruzioni.Riflessioni da unâ€™analisi empirica," Working Papers 2017026, University of Ferrara, Department of Economics.
Pietro Lanzini & Andrea Stocchetti, 2017. "The evolution of the conceptual basis for the assessment of urban mobility sustainability impacts," Working Papers 02, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Kiesewetter, Dirk & Manthey, Johannes, 2017. "The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design," arqus Discussion Papers in Quantitative Tax Research 218, arqus - Arbeitskreis Quantitative Steuerlehre.
Frey, Lisa & Engelhard, Lisa, 2017. "Review on tax research in accounting: Is the information given by U.S. GAAP income taxes also provided by IFRS?," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe B-28-17, University of Passau, Faculty of Business and Economics.
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 B-30-17, University of Passau, Faculty of Business and Economics.
Wasilij Rudnicki & Oksana Kundrya-Vysotska, 2017. "Strategic accounting: The need and prerequisites," Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, Malopolska School of Economics in Tarnow, vol. 36(4), pages 91-98, December.

2016

Alex Edmans & Xavier Gabaix, 2016. "Executive Compensation: A Modern Primer," Journal of Economic Literature, American Economic Association, vol. 54(4), pages 1232-1287, December.
- Alex Edmans & Xavier Gabaix, 2015. "Executive Compensation: A Modern Primer," NBER Working Papers 21131, National Bureau of Economic Research, Inc.
- Gabaix, Xavier & Edmans, Alex, 2015. "Executive Compensation: A Modern Primer," CEPR Discussion Papers 10566, C.E.P.R. Discussion Papers.
- Edmans, Alex & Gabaix, Xavier, 2016. "Executive Compensation: A Modern Primer," Scholarly Articles 34651704, Harvard University Department of Economics.
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, vol. 18(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, vol. 12(1), pages 12-11.
- Khan, Dr. Muhammad Irfan & Mehar, Dr. Muhammad Ayub & Iqbal, Dr. Athar Iqbal, 2015. "Development Financing and Economic Governance: Analysis of the Liquidity Crisis and Circularity Debts in Pakistan," MPRA Paper 80745, University Library of Munich, Germany, revised Dec 2016.
Irfan Raza & Fouzia Tariq, 2016. "Effect Of Hr Diversity Management Practices On Employee Knowledge Sharing: Examining The Mediating Role Of Trust On Leadership And Moderating Role Of Cooperative Norms," IBT Journal of Business Studies (JBS), Ilma University, Faculty of Management Science, vol. 12(2), pages 12-11.
Ionu? Sp?t?relu & Daniela Petec (C?linescu), 2016. "Fraud Between Definition And Ways To Defraud Illustrated By Examples," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 125-132.
Tatiana D?nescu & Alexandra Boto?, 2016. "Research On The International Accounting Harmonization Process," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 49-58.
Attila Tamas-Szora, 2016. "Views on the Credibility of the Nonfinancial Information – New approaches," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 51-63, November.
AslÄ± 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, vol. 2(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, vol. 42(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, vol. 12(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, vol. 12(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, vol. 12(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, vol. 14(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, vol. 14(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, vol. 14(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, vol. 14(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, vol. 14(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, vol. 14(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, vol. 14(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, vol. 14(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", vol. 2(2).
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, vol. 68(1), pages 67-84, June.
Bholat, David & Darbyshire, Robin, 2016. "Accounting in central banks," Bank of England working papers 604, Bank of England.
Aura Emanuela, DOMIL, 2016. "Difficulties In Limiting The Expansion Of The Romanian Public Sector," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 1(2), pages 21-25.
Niculina, STANESCU, 2016. "The Role Of Documentation In The Audit Mission," Management Strategies Journal, Constantin Brancoveanu University, vol. 31(1), pages 50-54.
Marina Trpeska & Zorica Bozinovska Lazarevska & Atanasko Atanasovski, 2016. "Towards Integrated Reporting: Analysis Of Information Published On The Companiesâ€™ 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 14246, Universidad Nacional de Colombia, FCE, CID.
Molina, Zuray Andrea Melgarejo & Romero, Diana Libia Ciro, 2016. "Acuerdos conjuntos: Efectos de su aplicación en Colombia," Revista Tendencias, Universidad de Narino, vol. 17(2), pages 56-78, July.
Йорданка Илийкова, 2016. "Възможности За Оптимизиране Счетоводното Отчитане На Хотелиерската Дейност В Контекста На Облагането Ѝ С Данък Добавена Стойност," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, vol. 11(11 Year 2), pages 325-339.
Studener, Werner & Merriman, Niall & Karakitsos, Polychronis & Bunea, Daniela, 2016. "Profit distribution and loss coverage rules for central banks," Occasional Paper Series 169, European Central Bank.
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, vol. 6(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, vol. 6(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, vol. 6(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, vol. 51(1), pages 1-22.
He, Guanming, 2016. "Fiscal Support and Earnings Management," The International Journal of Accounting, Elsevier, vol. 51(1), pages 57-84.
Perkins, Jon D., 2016. "Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements”," The International Journal of Accounting, Elsevier, vol. 51(2), pages 266-270.
Shiah-Hou, Shin-Rong & Teng, Yi-Yun, 2016. "The informativeness of non-GAAP earnings after Regulation G?," Finance Research Letters, Elsevier, vol. 18(C), pages 184-192.
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, vol. 62(2), pages 277-300.
Tsao, Shou-Min & Lu, Hsueh-Tien & Keung, Edmund C., 2016. "Voluntary monthly earnings disclosures and analyst behavior," Journal of Banking & Finance, Elsevier, vol. 71(C), pages 37-49.
Karapandza, Rasa, 2016. "Stock returns and future tense language in 10-K reports," Journal of Banking & Finance, Elsevier, vol. 71(C), pages 50-61.
Gaganis, Chrysovalantis & Hasan, Iftekhar & Pasiouras, Fotios, 2016. "Regulations, institutions and income smoothing by managing technical reserves: International evidence from the insurance industry," Omega, Elsevier, vol. 59(PA), pages 113-129.
- Gaganis, Chrysovalantis & Hasan, Iftekhar & Pasiouras, Fotios, 2015. "Regulations, institutions and income smoothing by managing technical reserves: international evidence from the insurance industry," Bank of Finland Research Discussion Papers 15/2015, Bank of Finland.
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, vol. 36(C), pages 75-88.
Kanapathippillai, Sutharson & Johl, Shireenjit K. & Wines, Graeme, 2016. "Remuneration committee effectiveness and narrative remuneration disclosure," Pacific-Basin Finance Journal, Elsevier, vol. 40(PB), pages 384-402.
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, vol. 19(2), pages 216-226.
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, vol. 19(2), pages 261-270.
Marziana Madah Marzuki & Effiezal Aswadi Abdul Wahab & Hasnah Haron, 2016. "Corporate governance and earnings conservatism in Malaysia," Accounting Research Journal, Emerald Group Publishing Limited, vol. 29(4), pages 391-412, November.
Alexey Feigin & Andrew Ferguson & Matthew Grosse & Tom Scott, 2016. "Evidence on why firms use different disclosure outlets," Accounting Research Journal, Emerald Group Publishing Limited, vol. 29(3), pages 274-291, September.
Marziana Madah Marzuki & Effiezal Aswadi Abdul Wahab & Hasnah Haron, 2016. "Corporate governance and earnings conservatism in Malaysia," Accounting Research Journal, Emerald Group Publishing Limited, vol. 29(4), pages 391-412, November.
Alexey Feigin & Andrew Ferguson & Matthew Grosse & Tom Scott, 2016. "Evidence on why firms use different disclosure outlets," Accounting Research Journal, Emerald Group Publishing Limited, vol. 29(3), pages 274-291, September.
Alexey Feigin & Andrew Ferguson & Matthew Grosse & Tom Scott, 2016. "Evidence on why firms use different disclosure outlets," Accounting Research Journal, Emerald Group Publishing Limited, vol. 29(3), pages 274-291, September.
Walaa Wahid ElKelish & Jon Tucker, 2016. "Bank regulation and stock market stability across countries," Journal of Financial Regulation and Compliance, Emerald Group Publishing Limited, vol. 24(4), pages 402-419, November.
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, vol. 7(4), pages 318-348, September.
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, vol. 28(3), pages 260-278, August.
Liang Song & Joel C Tuoriniemi, 2016. "Accounting quality, governance standards, and syndicated loan contracts," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 28(1), pages 2-15, February.
Guillaume Plantin & Jean Tirole, 2018. "Marking to Market versus Taking to Market," American Economic Review, American Economic Association, vol. 108(8), pages 2246-2276, August.
- Plantin, Guillaume & Tirole, Jean, 2015. "Marking to market versus taking to market," LSE Research Online Documents on Economics 65104, London School of Economics and Political Science, LSE Library.
- Guillaume Plantin & Jean Tirole, 2016. "Marking to Market versus Taking to Market," SciencePo Working papers Main hal-03393184, HAL.
- Guillaume Plantin & Jean Tirole, 2016. "Marking to Market versus Taking to Market," Working Papers hal-03393184, HAL.
- Guillaume Plantin & Jean Tirole, 2018. "Marking to market versus taking to market," Post-Print hal-03263648, HAL.
- Guillaume Plantin & Jean Tirole, 2018. "Marking to market versus taking to market," SciencePo Working papers Main hal-03263648, HAL.
Guillaume Plantin & Jean Tirole, 2018. "Marking to Market versus Taking to Market," American Economic Review, American Economic Association, vol. 108(8), pages 2246-2276, August.
- Plantin, Guillaume & Tirole, Jean, 2015. "Marking to market versus taking to market," LSE Research Online Documents on Economics 65104, London School of Economics and Political Science, LSE Library.
- Guillaume Plantin & Jean Tirole, 2016. "Marking to Market versus Taking to Market," Working Papers hal-03393184, HAL.
- Guillaume Plantin & Jean Tirole, 2018. "Marking to market versus taking to market," Post-Print hal-03263648, HAL.
- Guillaume Plantin & Jean Tirole, 2016. "Marking to Market versus Taking to Market," SciencePo Working papers Main hal-03393184, HAL.
- Guillaume Plantin & Jean Tirole, 2018. "Marking to market versus taking to market," SciencePo Working papers Main hal-03263648, HAL.
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, vol. 50(1), pages 1-22, October.
Emilia VASILE & Ion CROITORU, 2016. "Organisations Overseeing through the Audit Committee," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 4(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, vol. 8(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, vol. 10(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, vol. 7(1), pages 93-104.
William E. Bealing, Jr & Edward Pitingolo, 2016. "A Chinese Kandi Recipe: One Part Sustainability And One Part Entrepreneurial Spirit," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 7(2), pages 11-20.
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 2016-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
Andrews Owusu, 2016. "What Drives Corporate Governance Quality In Emerging African Economies? Evidence From Ghana," Journal of Developing Areas, Tennessee State University, College of Business, vol. 50(4), pages 97-111, October-D.
Omar Al Farooque, 2016. "Sustainable financial reporting practice in Australian companies - does quality matter?," Journal of Developing Areas, Tennessee State University, College of Business, vol. 50(6), pages 175-189, Special I.
Hua-Wei Huang & Mai Dao & James Fornaro, 2016. "Corporate governance, SFAS 157 and cost of equity capital: evidence from US financial institutions," Review of Quantitative Finance and Accounting, Springer, vol. 46(1), pages 141-177, January.
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, vol. 46(3), pages 519-541, April.
Curtis Nicholls, 2016. "The impact of SEC investigations and accounting and auditing enforcement releases on firms’ cost of equity capital," Review of Quantitative Finance and Accounting, Springer, vol. 47(1), pages 57-82, July.
Troy Pollard, 2016. "Sneaking in the back door? An evaluation of reverse mergers and IPOs," Review of Quantitative Finance and Accounting, Springer, vol. 47(2), pages 305-341, August.
Lei Gao & Leo L. Yang & Joseph H. Zhang, 2016. "Corporate patents, R&D success, and tax avoidance," Review of Quantitative Finance and Accounting, Springer, vol. 47(4), pages 1063-1096, November.
Kazunori Miwa, 2016. "Welfare Effects of Endogenous Information Acquisition and Disclosure in Duopoly Markets," Discussion Paper Series DP2016-17, Research Institute for Economics & Business Administration, Kobe University.
Masahiro Enomoto & Tomoyasu Yamaguchi, 2016. "The Impact of Japanese Regulatory Changes on Accrual-Based and Real Earnings Management," Discussion Paper Series DP2016-18, Research Institute for Economics & Business Administration, Kobe University.
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, vol. 4(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 364, University of Lüneburg, Institute of Economics.
Stephani A. Mason & Ann F. Medinets & Dan Palmon, 2016. "Say-on-Pay: Is Anybody Listening?," Multinational Finance Journal, Multinational Finance Journal, vol. 20(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, vol. 5(2), pages 207-304, December.
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, vol. 1(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, vol. 29(11), pages 2885-2924.
- Hans B. Christensen & Luzi Hail & Christian Leuz, 2011. "Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement," NBER Working Papers 16737, National Bureau of Economic Research, Inc.
Greti Daniela Avram & Marioara Avram & Veronel Avram, 2016. "The Study On International Cooperation Made By The Romanian Professional Accountancy Bodies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 447-452, July.
Petec ( Cãlinescu) Daniela & Ionu? Spãtãrelu, 2016. "Considerations on the Fiscal Consequences of Accounting Result," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 595-599, July.
Ionu? Spãtãrelu & Daniela Petec (Cãlinescu), 2016. "The Importance of Accounting Information in Decision Making," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 611-615, July.
Lagunas Puls, Sergio & Ramírez Pacheco, Julio César, 2016. "¿Pueden considerarse significativas las reformas fiscales de México? || Can the Tax Reforms in Mexico be Considered Significant?," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 22(1), pages 78-103, December.
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, vol. 16(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, vol. 16(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, vol. 61(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, vol. 61(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, vol. 61(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 73456, University Library of Munich, Germany.
Jaelani, Aan, 2016. "Zakat Accounting: Metaphor and accounting treatment for business organization," MPRA Paper 74003, University Library of Munich, Germany, revised 12 Sep 2016.
Ozili, Peterson K, 2016. "Fraud Detection, Conservatism and Political Economy of Whistle Blowing," MPRA Paper 74982, University Library of Munich, Germany.
Yang, Ling, 2016. "Is Bank Supervision Effective? Evidence from the Allowance for Loan and Lease Losses," MPRA Paper 75761, University Library of Munich, Germany.
Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Abdullah, Zaimah & Idris, Kamil Md & Abu Bakar, Fathiyyah, 2016. "An empirical effect of Fraud Specific Problem Representation on Accountants’ Skills and Fraud Risk Assessment," MPRA Paper 75931, University Library of Munich, Germany.
Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Kehinde, Oyewumi Hassan, 2016. "Determinants of Internal Audit Task Performance in Nigerian Tertiary Institutions: A Conceptual Approach," MPRA Paper 75944, University Library of Munich, Germany.
Popoola, Oluwatoyin Muse Johnson & Rayaan, Baz & Samsudin, Rose Shamsiah & Ahmad, Ayoib B. Che, 2016. "The Moderating role of Capability Element of Fraud on Internal Industry Factors and Fraud Prevention in Saudi Arabian Banking Sector," MPRA Paper 75945, University Library of Munich, Germany.
Kaplanhan, Fatih & Korkut, Cem, 2016. "Untaxed Social-Media Problem and Potential Solutions," MPRA Paper 76204, University Library of Munich, Germany, 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 77960, University Library of Munich, Germany.
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, vol. 2016(3), pages 25-37.
Iris Šimíková, 2016. "Simple accounting versus tax records [Účetnictví jednoduché versus daňová evidence]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2016(3), pages 89-104.
Kristýna Havlová, 2016. "IFRS vs. CAL: summary of practical knowledge and identification of research questions," Ekonomika a Management, Prague University of Economics and Business, vol. 2016(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, vol. 2016(4), pages 5-16.
Filip Hrůza & Petr Valouch, 2016. "Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot)," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2016(4), pages 17-37.
Öztürk, Meryem & Serçemeli, Murat, 2016. "Impact of New Standard “IFRS 16 Leases” on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 7(4), pages 143-157, October.
Mohamed Khalil & Aydin Ozkan, 2016. "Board Independence, Audit Quality and Earnings Management: Evidence from Egypt," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 15(1), pages 84-118, April.
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, , vol. 5(2), pages 231-237, December.
Neeraj J. Gupta & Mark Kurt & Reilly White, 2016. "The Buffett critique: volatility and long-dated options," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 40(3), pages 524-537, July.
Yuri Biondi & Simone Righi, 2016. "What does the financial market pricing do? A simulation analysis with a view to systemic volatility, exuberance and vagary," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 11(2), pages 175-203, October.
- Yuri Biondi & Simone Righi, 2013. "What does the financial market pricing do? A simulation analysis with a view to systemic volatility, exuberance and vagary," Papers 1312.7460, arXiv.org.
Berend Van der Kolk & Tom Schokker, 2016. "Strategy implementation through hierarchical couplings in a management control package: an explorative case study," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 129-154, May.
Mao-Chang Wang & Meng-Han Lee & Jia-Jiann Chuang, 2016. "Relations among audit committee establishment, information transparency and earnings quality: evidence from simultaneous equation models," Quality & Quantity: International Journal of Methodology, Springer, vol. 50(6), pages 2417-2431, November.
Brian Bratten & Monika Causholli & Urooj Khan, 2016. "Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components," Review of Accounting Studies, Springer, vol. 21(1), pages 280-315, March.
Benjamin Segal & Dan Segal, 2016. "Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling," Review of Accounting Studies, Springer, vol. 21(4), pages 1203-1244, December.
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, vol. 11(2), pages 66-75.
Paolo Ferri & Maria Lusiani & Luca Pareschi, 2016. "Accounting for accounting history: An exploratory study through topic modeling approach," Working Papers 5, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
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, in: Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Rovinj, Croatia, 8-9 September 2016, pages 344-351, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb.
Henselmann, Klaus & Ditter, Dominik & Lupp, Philipp, 2016. "The Effects of the Financial Crisis on Cooperative Banks in Europe – A Critical Comparison –," Working Papers in Accounting Valuation Auditing 2016-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
Eyerund, Theresa & Möller, Marie, 2016. "Unternehmen im Spannungsfeld der Stakeholderansprüche: Möglichkeiten und Rahmenbedingungen für unternehmerische Mitverantwortung," IW policy papers 13/2016, Institut der deutschen Wirtschaft (IW) / German Economic Institute.
Richter, Wolfram F. & Breuer, Markus, 2016. "Pricing the Transfer of Intellectual Property: A Plea for Regulated and Internationally Coordinated Profit Splitting," VfS Annual Conference 2016 (Augsburg): Demographic Change 145621, Verein für Socialpolitik / German Economic Association.
Edyta Piątek, 2016. "Usefulness of reporting of small entities for verification of their financial standing," Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie / The Malopolska School of Economics in Tarnow Research Papers Collection, Malopolska School of Economics in Tarnow, vol. 30(2), pages 81-95, June.

2015

Ciprian Apostol, 2015. "Corporate Governance In Romania," CBU International Conference Proceedings, ISE Research Institute, vol. 3(0), pages 248-252, September.
Cristina-Petrina Dragusin & Maria Criveanu, 2015. "Innovative Perspectives On The Accountingof Romanian Public Institutions Of Academic Education," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 194-201.
Carmen-Alexandra Baltariu Ph. D Student, 2015. "Value Relevance And The Adoption Of The Ias/ Ifrs Framework – A Literature Review," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(24), pages 13-20, APRIL.
Ahmad Bukola Uthman & Lukman Adebayo Oke & Mohammed Kayode Ajape & Zayyad Abdul-Baki & Murhtala Oladipupo Tijani, 2015. "Curbing Financial Crimes with Anti-Graft Bureaus in Nigeria: The Accountants’ Perception," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(1), pages 107-127, March.
Bogdan Dima & Stefana Maria Dima & Miruna Nachescu & Chiara Saccon, 2015. "Professional Autonomy and IFRSS Adoption," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(4), pages 627-654, December.
Hanna Filipczyk, 2015. "Impact of the Credit Rating Agencies on the Financial Crisis 2007–2009," Annales. Ethics in Economic Life, University of Lodz, Faculty of Economics and Sociology, vol. 18(4), pages 111-127, December.
Daniela MITRAN, 2015. "The Effectiveness Of National Programs Aimed At Funding And Developing Imms By Romanian Youth," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 40(1), pages 41-48, December.
Cirstea Andreea & Cirstea Stefan & Marza Bogdan, 2015. "Consolidated Financial Statements - Ipsas Vs Ifrs," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 67(2), pages 190-198, Februarie.
Gaganis, Chrysovalantis & Hasan, Iftekhar & Pasiouras, Fotios, 2016. "Regulations, institutions and income smoothing by managing technical reserves: International evidence from the insurance industry," Omega, Elsevier, vol. 59(PA), pages 113-129.
- Gaganis, Chrysovalantis & Hasan, Iftekhar & Pasiouras, Fotios, 2015. "Regulations, institutions and income smoothing by managing technical reserves: international evidence from the insurance industry," Bank of Finland Research Discussion Papers 15/2015, Bank of Finland.
- Gaganis, Chrysovalantis & Hasan, Iftekhar & Pasiouras, Fotios, 2015. "Regulations, institutions and income smoothing by managing technical reserves: international evidence from the insurance industry," Research Discussion Papers 15/2015, Bank of Finland.
Schwarz Claudia & Karakitsos Polychronis & Merriman Niall & Studener Werner, 2015. "Why Accounting Matters: A Central Bank Perspective," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 5(1), pages 1-42, March.
- Studener, Werner & Merriman, Niall & Schwarz, Claudia & Karakitsos, Polychronis, 2014. "Why accounting matters: a central bank perspective," Occasional Paper Series 153, European Central Bank.
Wolfram F. Richter & Markus Breuer, 2015. "Pricing the Transfer of Intellectual Property as a Problem of Second-Best Tax Policy," CESifo Working Paper Series 5340, CESifo.
Philipp KRÜGER, 2015. "Climate Change and Firm Valuation: Evidence from a Quasi-Natural Experiment," Swiss Finance Institute Research Paper Series 15-40, Swiss Finance Institute.
Cecilia (DAMOC) NICA & Elena (STANCIU) IONIȚĂ, 2015. "The Impact Of Controls On Financial Reporting Quality," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 34, pages 455-461, November.
Carmen- Alexandra BALTARIU, 2015. "The Current State Of Knowledge In The Value Relevance Research Field," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 13-20, April.
Maria-Mădălina VOINEA, 2015. "Evolution Of Accounting Regulations In Romania After 1990 And Until Ue Accession," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 8, pages 155-159, June.
Ramona Maria CHIVU, 2015. "Economy And Environment. Points Of View And Actions," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 8, pages 73-76, June.
Noemí Vásquez Quevedo & Ruth Alejandra Patiño Jacinto, 2015. "El subsistema de formación contable en Colombia y México," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 0(1), pages 87-102, June.
Fizza Tassadaq & Qaisar Ali Malik, 2015. "Creative Accounting and Financial Reporting: Model Development and Empirical Testing," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 544-551.
Marin s Taffarel & Wesley Vieira da Silva & Ademir Clemente & Claudimar Pereira da Veiga & Jansen Maia Del Corso, 2015. "The Brazilian Electricity Energy Market: The Role of Regulatory Content Intensity and Its Impact on Capital Shares Risk," International Journal of Energy Economics and Policy, Econjournals, vol. 5(1), pages 288-304.
Nnaemeka Vincent Emodi & Kyung-Jin Boo, 2015. "Decomposition Analysis of CO2 Emissions from Electricity Generation in Nigeria," International Journal of Energy Economics and Policy, Econjournals, vol. 5(2), pages 565-573.
Marcos Perroni & Luciano Luiz Dalazen & Wesley Vieira da Silva & Sergio Eduardo Gouv a da Costa & Claudimar Pereira da Veiga, 2015. "Evolution of Risks for Energy Companies from the Energy Efficiency Perspective: The Brazilian Case," International Journal of Energy Economics and Policy, Econjournals, vol. 5(2), pages 612-623.
Dilek ÞAHÝN, 2015. "Türkiye’nin ve G-8 Ülkelerinin Endüstri-Ýçi Ticaretinin Statik Analizi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 3(4), pages 98-107.
Jeffrey, Cynthia & Perkins, Jon D., 2015. "The association between energy taxation, participation in an emissions trading system, and the intensity of carbon dioxide emissions in the European Union," The International Journal of Accounting, Elsevier, vol. 50(4), pages 397-417.
Choi, Sunhwa & Choi, Youn-Sik & Gul, Ferdinand A. & Lee, Woo-Jong, 2015. "The impact of mandatory versus voluntary auditor switches on stock liquidity: Some Korean evidence," The British Accounting Review, Elsevier, vol. 47(1), pages 100-116.
Lin, Karen Jingrong & Tan, Jinsong & Zhao, Liming & Karim, Khondkar, 2015. "In the name of charity: Political connections and strategic corporate social responsibility in a transition economy," Journal of Corporate Finance, Elsevier, vol. 32(C), pages 327-346.
Ng, Anthony C. & Rezaee, Zabihollah, 2015. "Business sustainability performance and cost of equity capital," Journal of Corporate Finance, Elsevier, vol. 34(C), pages 128-149.
Elzahar, Hany & Hussainey, Khaled & Mazzi, Francesco & Tsalavoutas, Ioannis, 2015. "Economic consequences of key performance indicators' disclosure quality," International Review of Financial Analysis, Elsevier, vol. 39(C), pages 96-112.
Hassanein, Ahmed & Hussainey, Khaled, 2015. "Is forward-looking financial disclosure really informative? Evidence from UK narrative statements," International Review of Financial Analysis, Elsevier, vol. 41(C), pages 52-61.
Chung, Yu-Hsuan & Pan, Lee-Hsien & Huang, Shaio Yan & Chen, K.C., 2015. "Do firms change earnings management behavior after receiving financial forecast warnings?," Global Finance Journal, Elsevier, vol. 27(C), pages 1-17.
Dhole, Sandip & Lobo, Gerald J. & Mishra, Sagarika & Pal, Ananda M., 2015. "Effects of the SEC's XBRL mandate on financial reporting comparability," International Journal of Accounting Information Systems, Elsevier, vol. 19(C), pages 29-44.
Arruñada, Benito & Hansen, Stephen, 2015. "Organizing public good provision: Lessons from Managerial Accounting," International Review of Law and Economics, Elsevier, vol. 42(C), pages 185-191.
- Benito Arruñada & Stephen Eliot Hansen, 2014. "Organizing public good provision: Lessons from managerial accounting," Economics Working Papers 1445, Department of Economics and Business, Universitat Pompeu Fabra, revised Oct 2014.
Bertomeu, Jeremy & Magee, Robert P., 2015. "Mandatory disclosure and asymmetry in financial reporting," Journal of Accounting and Economics, Elsevier, vol. 59(2), pages 284-299.
Lang, Mark & Stice-Lawrence, Lorien, 2015. "Textual analysis and international financial reporting: Large sample evidence," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 110-135.
Lopes, Ana Isabel & Teixeira Caetano, Tânia, 2015. "Firm-level conditions to engage in public-private partnerships: What can we learn?," Journal of Economics and Business, Elsevier, vol. 79(C), pages 82-99.
Yao, Dai Fei (Troy) & Percy, Majella & Hu, Fang, 2015. "Fair value accounting for non-current assets and audit fees: Evidence from Australian companies," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(1), pages 31-45.
Chen, Jengfang & Duh, Rong-Ruey & Hsu, Audrey Wen-Hsin & Pan, Chien-Min, 2015. "Can Anglo-Saxon audit committee scheme improve earnings quality in non-Anglo-Saxon environments?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(1), pages 61-74.
Ball, Fiona & Tyler, Jonathan & Wells, Peter, 2015. "Is audit quality impacted by auditor relationships?," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(2), pages 166-181.
Al-Hadi, Ahmed & Taylor, Grantley & Hossain, Mahmud, 2015. "Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC," Journal of Multinational Financial Management, Elsevier, vol. 29(C), pages 66-98.
Marica Javorovic, 2015. "Novi Zakon O Raèunovodstvu - Usporedni I Kritièki Prikaz," FIP - Journal of Finance and Law, Effectus - University College for Law and Finance, vol. 3(1), pages 101-111.
Marica Javorovic, 2015. "Novi Zakon O Računovodstvu – Usporedni I Kritički Prikaz," Effectus - Working Paper Series 0003, Effectus - University College for Law and Finance.
Oluwatoyin Muse Johnson Popoola & Ayoib B Che-Ahmad & Rose Shamsiah Samsudin, 2015. "An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria," Accounting Research Journal, Emerald Group Publishing Limited, vol. 28(1), pages 78-97, July.
- Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria," MPRA Paper 66646, University Library of Munich, Germany, revised Apr 2015.
Liang Song, 2015. "Accounting disclosure, stock price synchronicity and stock crash risk," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 23(4), pages 349-363, October.
Liang Song, 2015. "Accounting disclosure, stock price synchronicity and stock crash risk," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 23(4), pages 349-363, October.
Liang Song, 2015. "Accounting disclosure, stock price synchronicity and stock crash risk," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 23(4), pages 349-363, October.
Liang Song, 2015. "Accounting disclosure, stock price synchronicity and stock crash risk: An emerging-market perspective," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 23(4), pages 349-363, October.
Abdullah Mohammed Ayedh & Abdelghani Echchabi, 2015. "Shari’ah supervision in the Yemeni Islamic banks: a qualitative survey," Qualitative Research in Financial Markets, Emerald Group Publishing Limited, vol. 7(2), pages 159-172, May.
Abdullah Mohammed Ayedh & Abdelghani Echchabi, 2015. "Shari’ah supervision in the Yemeni Islamic banks: a qualitative survey," Qualitative Research in Financial Markets, Emerald Group Publishing Limited, vol. 7(2), pages 159-172, May.
Eva Angela Cruz Silbeto & JosÃ© Carlos del Toro RÃos, 2015. "Las Bases De Registro, Flujos Y Momentos Del Sistema De Contabilidad Gubernamental En El Nivel Provincial," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 212, October.
Slavomir Miletic, Djuro Djurovic, 2015. "Improving Enterprise Interests Through The Process Of Business Communication," Ekonomika, Journal for Economic Theory and Practice and Social Issues 2015-01, „Ekonomika“ Society of Economists, Niš (Serbia).
Ana-Alexandrina POPESCU, 2015. "Competitive Advantages of the Entrepreneur Product in Bank Accounts," Eco-Economics Review, Ecological University of Bucharest, Economics Faculty and Ecology and Environmental Protection Faculty, vol. 1(1), pages 17-24, June.
Ana Alexandrina POPESCU, 2015. "Benchmarking Study on Comparative Analysis of Performance Bank," Economics of Sustainable Development.The Economic Impact of Climate Change. - Working papers 05, Ecological University of Bucharest, Department of Economics.
Waemustafa, Waeibrorheem & Abdullah, Azrul, 2015. "Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter?," MPRA Paper 72766, University Library of Munich, Germany.
- Waeibrorheem Waemustafa & Azrul Abdullah, 2015. "Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter?," Post-Print halshs-01509026, HAL.
Monica Violeta Achim & Nicolae Sorin Borlea & Codruta Mare, 2015. "Analysis of Global Performances for the Companies listed on Bucharest Stock Exchange: A Sectorial Perspective," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 5(2), pages 181-200, February.
Emilia VASILE & Ion CROITORU, 2015. "Organisations Overseeing through the Audit Committee," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 3(4), pages 3-11, December.
Wendy Heltzer & Mary Mindak & Mingjun Zhou, 2015. "Do Firms Engage In Aggressive Tax Reporting Prior To Bankruptcy?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(2), pages 1-15.
Abdullah Mohammed Alzahrani & Ayoib Che-Ahmad, 2015. "Royal Family Members And Firm Performance: Evidence From Kingdom Of Saudi Arabia," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(2), pages 29-42.
Wray Bradley, 2015. "Transfer Pricing: Increasing Tension Between Multinational Firms And Tax Authorities," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(2), pages 65-73.
Venus C. Ibarra & Rodrigo M. Velasco, 2015. "Accounting Knowledge, Practices, And Controls Of Micro, Small And Medium Enterprises: Evidence From The Philippines," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(2), pages 83-96.
Mishari Alfraih & Faisal Alanezi, 2015. "The Value Relevance Of Mandatory Corporate Disclosures: Evidence From Kuwait," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 9(3), pages 1-18.
Qasim M. Zureigat, 2015. "Determinants Of Mandatory Corporate Governance: Evidence From An Emerging Market," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 9(3), pages 105-114.
William E. Bealing & Edward Pitingolo, 2015. "Same Song, Same Dance: Evidence Of Patterns In Securities And Exchange Commission Funding," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 6(2), pages 1-10.
Kalpana Pai & Thomas D. Tolleson, 2015. "Indiaâ€™S Satyam Scandal: Evidence The Too Large To Indict Mindset Of Accounting Regulators Is A Global Phenomenon," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 6(2), pages 35-43.
Onder Kaymaz & Ozgur Kaymaz, 2015. "Profit Return In Civil Aviation And Fleet Insurance: Gaap, Financial Reporting And Tax Applications," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 6(2), pages 45-57.
Ana Ma. Guillen Jimenez & Rafael Ernesto Carranza Prieto & Sonia Elizabeth Maldonado Radillo, 2015. "Acquisition Management In Public Institutions On Higher Education Of Mexico, Gestion De Las Adquisiciones En Las Instituciones Publicas De Educacion Superior De Mexico," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 3(6), pages 63-74.
Sheila Delhumeau Rivera & Dulce Carolina MartÃnez Montoya, 2015. "Institutional Communication Strategy I Also Think, Estrategia De Comunicacion Institucional Yo Tambien Opino," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 3(6), pages 99-112.
Prozan Mihaela, 2015. "Valences of internal control in the context of the impact of the utility of accounting information over the business environment," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 3.
Rakos Ileana-Sorina, 2015. "New dimensions of the extractive industry in the national and global context," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 3.
Nicolas Vlaminck & Gerrit Sarens, 2015. "The relationship between audit committee characteristics and financial statement quality: evidence from Belgium," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(1), pages 145-166, February.
Teng Lin & Marion Hutchinson & Majella Percy, 2015. "Earnings management and the role of the audit committee: an investigation of the influence of cross-listing and government officials on the audit committee," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(1), pages 197-227, February.
Zhefeng Liu & Fayez Elayan, 2015. "Litigation risk, information asymmetry and conditional conservatism," Review of Quantitative Finance and Accounting, Springer, vol. 44(4), pages 581-608, May.
Maria Madalina Voinea, 2015. "Accounting Scandals versus "Tax Haven"," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 7(3), pages 79-89, September.
Babajide Michael Oyewo, 2015. "How Prepared are Nigerian Small and Medium Scale Enterprises (SMEs) for the Adoption of International Financial Reporting Standards (IFRS)? Evidence from a Survey," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(1), pages 45-64, March.
Mirela Niculae, 2015. "Monitoring of the Economical-Financial Outcomes in the Context of the Exigencies of the Corporate Governance through the Budget System," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(4), pages 67-79, December.
Masahiro Enomoto & Tomoyasu Yamaguchi, 2015. "Discontinuities in Earnings and Earnings Change Distributions after J-SOX Implementation: Empirical evidence from Japan," Discussion Paper Series DP2015-26, Research Institute for Economics & Business Administration, Kobe University, revised Oct 2016.
Michael Hertel & Robin Zorzi, 2015. "Development of a Valuation System for Closed-Ended Alternative Investment Funds in Sales Prospectuses and Performance Reports," Credit and Capital Markets, Credit and Capital Markets, vol. 48(4), pages 629-677.
Stuart Mestelman & Emad Mohammad & Mohamed Shehata, 2015. "The Convergence of IFRS and U.S. GAAP: Evidence from the SEC's Removal of Form 20‐F Reconciliations," Accounting Perspectives, John Wiley & Sons, vol. 14(3), pages 190-211, September.
- Stuart Mestelman & Emad Mohammad & Mohamed Shehata, 2015. "The Convergence of IFRS and US GAAP: Evidence from the SEC’s Removal of Form 20-F Reconciliations," Department of Economics Working Papers 2015-06, McMaster University.
Oludele Akinloye Akinboade, 2015. "Correlates of Tax Compliance of Small and Medium Size Businesses in Cameroon," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 13(4 (Winter), pages 389-413.
Yuri Biondi & Simone Righi, 2015. "Much ado about making money:The impact of disclosure, news and rumors over the formation of security market prices over time," Department of Economics 0075, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".
Brandon Gipper & Christian Leuz & Mark Maffett, 2015. "Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime," NBER Working Papers 21530, National Bureau of Economic Research, Inc.
Lueg, Rainer & Vu, Louisa, 2015. "Success factors in Balanced Scorecard implementations – A literature review," management revue. Socio-economic Studies, Rainer Hampp Verlag, vol. 26(4), pages 306-327.
- Lueg, Rainer & Vu, Louisa, 2015. "Success factors in Balanced Scorecard implementations – A literature review," management revue - Socio-Economic Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 26(4), pages 306-327.
Castka, Pavel & Corbett, Charles J., 2015. "Management Systems Standards: Diffusion, Impact and Governance of ISO 9000, ISO 14000, and Other Management Standards," Foundations and Trends(R) in Technology, Information and Operations Management, now publishers, vol. 7(3-4), pages 161-379, May.
Toru Ishikawa, 2015. "The Relationships between Mandatory and Voluntary Disclosures: Unobservable Precision Choices by Management," Discussion Papers in Economics and Business 15-09, Osaka University, Graduate School of Economics.
Stefan Liviu & Pãunicã Mihai, 2015. "Romanian Public External Audit Integration in the European Union Acquis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 123-128, May.
Chivu Ramona Maria, 2015. "The Road to Competitive Advantage must be Paved with a Respectful Attitude towards the Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 486-491, May.
Carata? Maria Alina & Spãtariu Elena Cerasela & Margaritti Doina, 2015. "The Accounting Option: Fair Or Favourable Image?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 692-696, May.
Carata? Maria Alina & Spãtariu Elena Cerasela, 2015. "Accounting Systems in the Organizational Culture Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 697-701, May.
Dicu Roxana Manuela & Mardiros Daniela Neonila, 2015. "Provisions and Contingencies: Considerations regarding recognition and measurement," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 733-737, May.
Grosu Maria & Mihalciuc Camelia, 2015. "Comprehensive Income Reporting by Listed Companies on the Bucharest Stock Exchange. Econometric Study," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 758-763, May.
Oros Olivera Ecaterina, 2015. "Expected Credit Losses - IFRS 9 and Basel III moving towards convergence?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 872-876, May.
Daniel Dãneci-Pãtrãu & Andreea Arsenie, 2015. "Theoretical Approaches and Practical Aspects on the Financial Management of a Local Public Institution," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 223-228, May.
Elena Doina Dascãlu & Laura Nasta, 2015. "Managerial Accountability – a Key Factor in the Implementation of Internal Control Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 229-235, May.
Marioara Mirea & Ionela Munteanu, 2015. "The Corporate Governance of Public Entities in Romania – Necessity or Formality?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 481-487, May.
Marek Zukowski & Anna Bialek-Jaworska, 2015. "Determinanty aktywowania w bilansie nakladow na prace rozwojowe w przedsiebiorstwach prowadzacych dzialalnosc badawczo-rozwojowa," Working Papers 146/2015, Institute of Economic Research, revised May 2015.
Cristina Maria Voinea & Violeta State, 2015. "Risk analysis and internal control assessment - premises for improving management at the level of Romanian public entities," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 15(1), pages 307-316.
Pályi, Katalin Ágnes, 2015. "The Contribution of the State Audit Office to Good Governance and the Renewal of Accounting," Public Finance Quarterly, Corvinus University of Budapest, vol. 60(4), pages 526-547.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2015. "Forensic Accountant and Auditor Knowledge and Skills Requirements for Task Performance Fraud Risk Assessment in the Nigerian Public Sector," MPRA Paper 66655, University Library of Munich, Germany, revised 15 Jun 2015.
Prempeh, Kwadwo Boateng & Twumasi, Patrick & Kyeremeh, Kwadwo, 2015. "Assessment of financial control practices in Polytechnics in Ghana. A case study of Sunyani Polytechnic," MPRA Paper 68083, University Library of Munich, Germany.
Toms, Steven, 2015. "Fraud and Financial Scandals: A Historical Analysis of Opportunity and Impediment," MPRA Paper 68255, University Library of Munich, Germany.
Waeibrorheem Waemustafa & Azrul Abdullah, 2015. "Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter?," Post-Print halshs-01509026, HAL.
- Waemustafa, Waeibrorheem & Abdullah, Azrul, 2015. "Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter?," MPRA Paper 72766, University Library of Munich, Germany.
Ozili, Peterson K, 2015. "Forensic Accounting and Fraud: A Review of Literature and Policy Implications," MPRA Paper 77236, University Library of Munich, Germany.
Abdullah, Azrul & Ku Ismail, Ku Nor Izah & Mat Isa, Norshamshina, 2015. "Risk Management Committee and Disclosure of Hedging Activities Information among Malaysian Listed Companies," MPRA Paper 77962, University Library of Munich, Germany.
Khan, Dr. Muhammad Irfan & Mehar, Dr. Muhammad Ayub & Iqbal, Dr. Athar Iqbal, 2015. "Development Financing and Economic Governance: Analysis of the Liquidity Crisis and Circularity Debts in Pakistan," MPRA Paper 80745, University Library of Munich, Germany, revised Dec 2016.
Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2015. "Hedging Activities Information and Risk Management Committee Effectiveness: Malaysian evidence," MPRA Paper 85026, University Library of Munich, Germany.
Michal Svoboda, 2015. "Construction of Municipalities´ Financial Health Indicator [Konstrukce ukazatele finančního zdraví municipálních organizací]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2015(4), pages 150-160.
Milan Sedláček, 2015. "Vliv dotace na konkurenceschopnost podniku - předběžná analýza [Subsidy Effect on Enterprise Competitiveness - Preliminary Analysis]," Politická ekonomie, Prague University of Economics and Business, vol. 2015(4), pages 474-497.
Ladislav Mejzlík & Markéta Arltová & David Procházka & Leoš Vítek, 2015. "Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků [The Adoption of International Financial Reporting Standards in the Czech Republic and Its," Politická ekonomie, Prague University of Economics and Business, vol. 2015(7), pages 811-832.
Lueg, Rainer & Vu, Louisa, 2015. "Success factors in Balanced Scorecard implementations – A literature review," management revue - Socio-Economic Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 26(4), pages 306-327.
- Lueg, Rainer & Vu, Louisa, 2015. "Success factors in Balanced Scorecard implementations – A literature review," management revue. Socio-economic Studies, Rainer Hampp Verlag, vol. 26(4), pages 306-327.
Kozuharov, Sasho & Ristovska, Natasha & Blazeska, Daliborka, 2015. "International Standards For Financial Reporting: Harmonization In Macedonia," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, vol. 6(2), pages 233-240.
Daniela Georgescu, 2015. "Legislative Similarities and Differences between the Annual Financial Statements for the Individual and Consolidated Economic Entities," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 10(2), pages 37-44, December.
Jacek Gad, 2015. "Disclosures On Control Over Financial Reporting: The Reporting Practice Of Banks Listed On The Warsaw Stock Exchange," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 11(1), pages 1-10, August.
Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
Katarzyna ?wietla & Mario Nicoliello, 2015. "National Regulations And Implementation Of International Accounting Solutions In The Practice Of Small And Medium Enterprises. The Example Of Poland And Italy," Proceedings of International Academic Conferences 1003631, International Institute of Social and Economic Sciences.
Ciprian Apostol, 2015. "Aspects on the implementation of corporate governance policies by companies in Romania," Proceedings of Business and Management Conferences 2304445, International Institute of Social and Economic Sciences.
John E. Dexter Jr, 2015. "Do Estate Tax Rates Really Affect Charitable Bequests? A Regression Model Analysis Of Estate Distributions," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 7(1 (March)), pages 45-58.
Yuri Biondi & Pierpaolo Giannoccolo, 2015. "Share price formation, market exuberance and financial stability under alternative accounting regimes," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 10(2), pages 333-362, October.
Cristina Fuentes & Manuel Illueca & Maria Pucheta-Martinez, 2015. "External investigations and disciplinary sanctions against auditors: the impact on audit quality," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 6(3), pages 313-347, August.
Alexios Kythreotis, 2015. "The Interrelation among Faithful Representation (Reliability), Corruption and IFRS Adoption: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 8(1), pages 25-50, August.
Miguel Angel Zubiaurre Artola & Lorea Andicoechea Orondo & Ainhoa Saitua Iribar, 2015. "Aplicación de la Orden EHA/3360/2010 sobre aspectos contables de las cooperativas: efectos en los fondos propios de las cooperativas de la Comunidad Autónima del País Vasco [Application of Order EH," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 118, pages 180-201.
Elvio Accinelli & Edgar Sánchez Carrera, 2015. "Recursos comunes, conflictos y turismo," Documentos de Trabajo (working papers) 0115, Department of Economics - dECON.
Horvat Robert & Korošec Bojana, 2015. "The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?," Naše gospodarstvo/Our economy, Sciendo, vol. 61(4), pages 32-40, August.
Stuart Mestelman & Emad Mohammad & Mohamed Shehata, 2015. "The Convergence of IFRS and U.S. GAAP: Evidence from the SEC's Removal of Form 20‐F Reconciliations," Accounting Perspectives, John Wiley & Sons, vol. 14(3), pages 190-211, September.
- Stuart Mestelman & Emad Mohammad & Mohamed Shehata, 2015. "The Convergence of IFRS and US GAAP: Evidence from the SEC’s Removal of Form 20-F Reconciliations," Department of Economics Working Papers 2015-06, McMaster University.
Jadranka MRSIK & Ninko KOSTOVSKI, 2015. "Environmental and social responsibility reporting. Do Macedonian companies disclose those information and how?," Timisoara Journal of Economics and Business, West University of Timisoara, Romania, Faculty of Economics and Business Administration, vol. 8(2), pages 220-231, December.
Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2015. "Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment," arqus Discussion Papers in Quantitative Tax Research 187, arqus - Arbeitskreis Quantitative Steuerlehre.
Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015. "Does legality matter? The case of tax avoidance and evasion," arqus Discussion Papers in Quantitative Tax Research 193, arqus - Arbeitskreis Quantitative Steuerlehre.
Gaganis, Chrysovalantis & Hasan, Iftekhar & Pasiouras, Fotios, 2016. "Regulations, institutions and income smoothing by managing technical reserves: International evidence from the insurance industry," Omega, Elsevier, vol. 59(PA), pages 113-129.
- Gaganis, Chrysovalantis & Hasan, Iftekhar & Pasiouras, Fotios, 2015. "Regulations, institutions and income smoothing by managing technical reserves: international evidence from the insurance industry," Bank of Finland Research Discussion Papers 15/2015, Bank of Finland.
Nippel, Peter, 2015. "Eine finanzwirtschaftliche Analyse der Risikovorsorge für erwartete Verluste im Kreditgeschäft," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 659, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
Hopp, Janina & Nippel, Peter, 2015. "Periodenerfolgsmessung und Risikovorsorge im Kreditgeschäft: Ein grundlegender Überblick und Vergleich alternativer Ansätze der Bewertung von Kreditforderungen," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 662, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015. "Does legality matter? The case of tax avoidance and evasion," Discussion Papers 2015/23, Free University Berlin, School of Business & Economics.
Su, Kun, 2015. "The inner structure of pyramid and capital structure: Evidence from China," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 9, pages 1-30.

2014

Roger B. Myerson, 2014. "Rethinking the Principles of Bank Regulation: A Review of Admati and Hellwig's The Bankers' New Clothes," Journal of Economic Literature, American Economic Association, vol. 52(1), pages 197-210, March.
Várkonyi, Zsolt Kristóf, 2014. "Az Ellenőrzés, Mint Társadalmi Érdek," Acta Carolus Robertus, Karoly Robert University College, vol. 4(2), pages 1-8.
Cristina-Petrina Dragusin, 2014. "The Mechanism Of Payment Requests - An Instrument For Facilitating The Financing From Structural Funds Of Romanian Public Academic Education Institutions," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 269-278.
Assist. Etamane Mahop Alain Thomas Ph.D, 2014. "State Disengagement In Rural World, Coffee Crisis And Substitution Strategies By Farmers Of Lom And Djerem: The Case Of Diang (1987-1995)," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 15-27, APRIL.
Prof. Cristian Dragan Ph. D & Assist.Prof. Valeriu Brabete Ph. D & Assist.Master’s Student Carmen Maria Dindiri, 2014. "The Application Of Professional Judgment On Determining The Cost Of Fixed Tangible Assets Obtained By Onerous Title," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 31-38, November.
Tatiana DÄƒnescu & Mihaela Prozan & Roxana Diana Prozan, 2014. "Approaches Regarding The Utility Of The Accounting Information," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-12.
Merve Kilic & Ali Uyar & Basak Ataman, 2014. "Preparedness for and perception of IFRS for SMEs: evidence from Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(3), pages 492-519, September.
Jean-Guy Degos, 2014. "The long road of the European Union towards a converged accounting system from the Treaty of Rome to the Single accounting directive," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 43-66.
Danie Schutte & Bianca Lovechio, 2014. "Towards A Competency Framework For Smes - A South African Case Study," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Fang, Yiwei & Dbouk, Wassim & Hasan, Iftekhar & Li, Lingxiang, 2014. "Banking reform, risk-taking, and accounting quality : Evidence from post-Soviet transition states," BOFIT Discussion Papers 19/2014, Bank of Finland, Institute for Economies in Transition.
Biondi Yuri & Soverchia Michela, 2014. "Accounting Rules for the European Communities: A Theoretical Analysis," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 179-214, December.
Mariana, NEDELCU (BUNEA), 2014. "The Communication Of Internal Control System Weaknesses - Necessity And Responsibility," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 278-283.
Laurent Clerc & Didier Marteau, 2014. "« Juste valeur » et « prix de modèle » : une comparaison internationale de la structure des portefeuilles de trading et du ratio « rentabilité »," Revue d'économie financière, Association d'économie financière, vol. 0(3), pages 305-322.
Søren Bo Nielsen, 2014. "Transfer Pricing: Roles and Regimes," CESifo Working Paper Series 4694, CESifo.
Ioana COMSULEA & Cristina A. FLOREA, 2014. "Integrating Business Intelligence In State Administrative Structures For Stimulating Innovative Clusters," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 183-192, November.
Mariana NEDELCU (BUNEA), 2014. "Basel Iii Impact On Romanian Banking System Performance," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 397-403, April.
Maria-Mădălina VOINEA, 2014. "Accounting With Two Speeds: Ias / Ifrs Versus European Directives," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 689-692, November.
Luis Fernando Valenzuela Jiménez, 2014. "Comportamiento financiero de las emisoras colombianas ante MINTIC," Investigaciones y Productos CID 12835, Universidad Nacional de Colombia, FCE, CID.
Schwarz Claudia & Karakitsos Polychronis & Merriman Niall & Studener Werner, 2015. "Why Accounting Matters: A Central Bank Perspective," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 5(1), pages 1-42, March.
- Studener, Werner & Merriman, Niall & Schwarz, Claudia & Karakitsos, Polychronis, 2014. "Why accounting matters: a central bank perspective," Occasional Paper Series 153, European Central Bank.
Mala, Rajni & Chand, Parmod, 2014. "Impacts of Additional Guidance Provided on International Financial Reporting Standards on the Judgments of Accountants," The International Journal of Accounting, Elsevier, vol. 49(2), pages 263-288.
Chen, Tsung-Kang & Liao, Hsien-Hsing & Chi, Cheng-Ming, 2014. "The economic consequences of regulatory changes in employee stock options on corporate bond holders: SFAS No.123R and structural credit model perspectives," Journal of Banking & Finance, Elsevier, vol. 42(C), pages 381-394.
Su, Lixin (Nancy) & Zhao, Xuezhou (Rachel) & Zhou, Gaoguang (Stephen), 2014. "Do customers respond to the disclosure of internal control weakness?," Journal of Business Research, Elsevier, vol. 67(7), pages 1508-1518.
Adermon, Adrian & Liang, Che-Yuan, 2014. "Piracy and music sales: The effects of an anti-piracy law," Journal of Economic Behavior & Organization, Elsevier, vol. 105(C), pages 90-106.
Baños Sánchez-Matamoros, Juan, 2014. "Management accounting and rationalisation in the Army: The case of Spanish Military Hospitals in the 18th century," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 71-77.
Rodríguez Domínguez, Luis & Noguera Gámez, Ligia Carolina, 2014. "Corporate reporting on risks: Evidence from Spanish companies," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 116-129.
Gonzalo Angulo, José Antonio, 2014. "La reforma contable española de 2007: un balance," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 183-200.
Lev N. Ovsyannikov, 2014. "About a Uniform Legal Basis of the Financial Control," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 99-108, June.
Igor Yu. Arlashkin, 2014. "Enhancing Control over Public Entities," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 129-134, June.
Abigail M. Allen & Karthik Ramanna & Sugata Roychowdhury, 2014. "Auditor Lobbying on Accounting Standards," Harvard Business School Working Papers 15-055, Harvard Business School.
Andrew A. Anabila & EunYoung Whang, 2014. "Determinants Of The Bias And Inaccuracy Of Management Earnings Forecasts," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 1-12.
Edward Yeboah & Kwame Owusu Kwateng & Clement Oppong, 2014. "Information Systems And Accounting Practices In Ghanaian Public Institutions," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 121-132.
Khaled Aljifri & Abdulkareem Alzarouni & Chew Ng & Mohammad Iqbal Tahir, 2014. "The Association between Firm Characteristics and Corporate Financial Disclosures: Evidence from UAE Companies," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 8(2), pages 101-123.
Sherry Fang Li & Fang Sun & Fengyun Wu, 2014. "Analyst Reactions to Expectations Management in the Post-Regulation Fair Disclosure Period," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 8(5), pages 47-58.
Ching-Lung Chen & Hung-Shu Fan & Ya-Ming Yang, 2014. "The effects of corporate governance and accounting rule changes on derivatives usage," Review of Derivatives Research, Springer, vol. 17(3), pages 323-353, October.
Jeong-Bon Kim & Haina Shi & Jing Zhou, 2014. "International Financial Reporting Standards, institutional infrastructures, and implied cost of equity capital around the world," Review of Quantitative Finance and Accounting, Springer, vol. 42(3), pages 469-507, April.
Linda Myers & Jaime Schmidt & Michael Wilkins, 2014. "An investigation of recent changes in going concern reporting decisions among Big N and non-Big N auditors," Review of Quantitative Finance and Accounting, Springer, vol. 43(1), pages 155-172, July.
Hironori Fukukawa & Theodore J. Mock & Rajendra P. Srivastava, 2014. "Assessing the Risk of Fraud at Olympus and Identifying an Effective Audit Plan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 4, pages 1-25, December.
Zhenyang Bai & Manabu Sakaue & Fumiko Takeda, 2014. "The Impact of XBRL Adoption on the Information Environment: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 4, pages 49-74, December.
Phillip C. James, 2014. "A Review of the Current Literature on Executive Compensation: New Insights and Understandings," Journal of Economic and Financial Studies (JEFS), LAR Center Press, vol. 2(2), pages 45-54, April.
Eduard IONESCU & Rodica DRAGOMIROIU & Lacramioara Rodica HURLOIU & Petru ROSCA, 2014. "Principles Of Change Management," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 1, pages 137-142.
CRĂCIUN Liviu & BĂLOI Ionut-Cosmin, 2014. "Dysfunctions In The Application Of The Managerial Control Systems In Romanian Public Institutions: The Reporting Improprieties, The Information And The Communication Standards," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1149-1155, July.
Carata? Maria Alina & Spãtariu Elena Cerasela, 2014. "Corporate Governance Challenges in a Transitional Economy. Case Study: Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 451-454, May.
Nicolae Traian Cristin, 2014. "Financial Accounting and Transparency of Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 679-683, May.
Þogoe Greti Daniela & Avram Costin Daniel & Jorj Mircea, 2014. "The Role of International Accounting Systems in Economic Development," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 754-758, May.
Afrãsinei Mihai-Bogdan, 2014. "The Double Tax Treaties Signed by the EU Member States With Tax Haven Jurisdictions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 413-418, May.
Carata? Maria Alina & Spãtariu Elena Cerasela, 2014. "Innovative Techniques in Internal audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 442-446, May.
Pawel Mielcarz, 2014. "A new approach to private firm fair value valuation in line with IFRS 13 – the concept of the most advantageous market discount (MAMD)," Business and Economic Horizons (BEH), Prague Development Center, vol. 10(1), pages 79-85, April.
Benedek, Mária & Tubak Szenténé, Klára & Béres, Dániel, 2014. "Internal Controls in Local Governments," Public Finance Quarterly, Corvinus University of Budapest, vol. 59(3), pages 296-309.
Novák, Zsuzsanna & Vámos, Imre, 2014. "Central Bank Profitability and Budget Deficit," Public Finance Quarterly, Corvinus University of Budapest, vol. 59(4), pages 492-510.
Oluwatoyin Muse Johnson Popoola & Ayoib B Che-Ahmad & Rose Shamsiah Samsudin, 2015. "An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria," Accounting Research Journal, Emerald Group Publishing Limited, vol. 28(1), pages 78-97, July.
- Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria," MPRA Paper 66646, University Library of Munich, Germany, revised Apr 2015.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia," MPRA Paper 66664, University Library of Munich, Germany, revised 2014.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Forensic Accounting Knowledge and Mindset on Task Performance Fraud Risk Assessment," MPRA Paper 66665, University Library of Munich, Germany, revised 2014.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study," MPRA Paper 66680, University Library of Munich, Germany, revised 2014.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria," MPRA Paper 66700, University Library of Munich, Germany, revised 2014.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Task Performance Fraud Risk Assessment on Forensic Accountant and Auditor Knowledge and Mindset in Nigerian Public Sector," MPRA Paper 66772, University Library of Munich, Germany, revised 2014.
Jan Molín & Simona Jirásková, 2014. "Legal Consequences of the Determination of Corporate Income Tax Base Referring to IFRS," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(4), pages 25-44.
Miloš Tumpach & Adriana Stanková, 2014. "Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(4), pages 76-85.
Monika-Wieczorek Kosmala & Joanna B³ach & Maria Gorczyñska, 2014. "Voluntary Risk Reporting In Annual Reports – Case Study Of The Practices Of Polish Public Companies," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 10(4), pages 46-59, May.
Lorena Mitrione & George Tanewski & Jacqueline Birt, 2014. "The relevance to firm valuation of research and development expenditure in the Australian health-care industry," Australian Journal of Management, Australian School of Business, vol. 39(3), pages 425-452, August.
Tihomir Staykov & Pepa Hadzhieva, 2014. "Challenges before Bulgarian state universities for development of financial management and control systems in spending public funds," Proceedings of International Academic Conferences 0301950, International Institute of Social and Economic Sciences.
Nilüfer Tetik & Esin Yelgen, 2014. "The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)," Proceedings of International Academic Conferences 0702371, International Institute of Social and Economic Sciences.
Esin Yelgen & Nilüfer Tetik, 2014. "The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)," Proceedings of International Academic Conferences 0702372, International Institute of Social and Economic Sciences.
Muhammet Bezirci & Merve Oz & Halenur Y?lmaz, 2014. "The Role of Accounting practices both in Abetting and Preventing Money Laudering," Proceedings of International Academic Conferences 0902955, International Institute of Social and Economic Sciences.
Cicilia IONESCU, 2014. "Management Strategies and Environmental Accounting in Economic Entities. A Contribution to Sustainable Development," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 3(1), pages 11-18, March.
Hanno Merkt, 2014. "Das IFRS Conceptual Framework aus regelungsmethodischer Sicht," Schmalenbach Journal of Business Research, Springer, vol. 66(5), pages 477-504, August.
Lukas Girūnas & Jonas Mackevičius, 2014. "Evaluation of frauds in public sector," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 1(3), pages 143-150, March.
Eduard Braun, 2014. "Just a Matter of Prospect (Theory)? - The Ecological Rationality of the Traditional Accounting Principles," TUC Working Papers in Economics 0012, Abteilung für Volkswirtschaftslehre, Technische Universität Clausthal (Department of Economics, Technical University Clausthal).
María Begoña Villarroya Lequericaonandia & María Elena Inglada Galiana, 2014. "¿Siguen las ONG españolas los mecanismos voluntarios de accountability? Análisis del seguimiento de un grupo de ONG españolas de los principios propuestos por la Fundación Lealtad [Do spanish NGOs ," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 115, pages 186-214.
Enrico Bracci & Roberto Crepaldi & Desy Rigattieri, 2014. "La gestione strategica nelle imprese di costruzioni: una via possibile per uscire dalla crisi," Working Papers 2014113, University of Ferrara, Department of Economics.
Arruñada, Benito & Hansen, Stephen, 2015. "Organizing public good provision: Lessons from Managerial Accounting," International Review of Law and Economics, Elsevier, vol. 42(C), pages 185-191.
- Benito Arruñada & Stephen Eliot Hansen, 2014. "Organizing public good provision: Lessons from managerial accounting," Economics Working Papers 1445, Department of Economics and Business, Universitat Pompeu Fabra, revised Oct 2014.
Marisa Agostini, 2014. "Presentation of Other Comprehensive Income: Is there a relationship with the total amount, the sign and the volatility of such accounting items?," Working Papers 16, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
V. Aslihan Nasir & Fahri Karakaya, 2014. "Underlying Motivations of Organic Food Purchase Intentions," Agribusiness, John Wiley & Sons, Ltd., vol. 30(3), pages 290-308, June.
Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2014. "Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior," arqus Discussion Papers in Quantitative Tax Research 167, arqus - Arbeitskreis Quantitative Steuerlehre.
Fang, Yiwei & Hasan, Iftekhar & Li, Lingxiang, 2014. "Banking reform, risk-taking, and earnings quality – Evidence from transition countries," BOFIT Discussion Papers 19/2014, Bank of Finland Institute for Emerging Economies (BOFIT).
Marco Di Maggio & Marco Pagano, 2018. "Financial Disclosure and Market Transparency with Costly Information Processing [Bargaining with incomplete information]," Review of Finance, European Finance Association, vol. 22(1), pages 117-153.
- Marco Di Maggio & Marco Pagano, 2012. "Financial Disclosure and Market Transparency with Costly Information Processing," EIEF Working Papers Series 1212, Einaudi Institute for Economics and Finance (EIEF), revised May 2014.
- Di Maggio, Marco & Pagano, Marco, 2014. "Financial disclosure and market transparency with costly information processing," CFS Working Paper Series 485, Center for Financial Studies (CFS).
- Pagano, Marco & Di Maggio, Marco, 2012. "Financial Disclosure and Market Transparency with Costly Information Processing," CEPR Discussion Papers 9207, C.E.P.R. Discussion Papers.
- Marco di Maggio & Marco Pagano, 2012. "Financial Disclosure and Market Transparency with Costly Information Processing," CSEF Working Papers 323, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 23 Jul 2016.

2013

Holtjana Bello, 2013. "Audit Committee’S Role In Enhancing Accountability Of The Albanian, Public Sector," European Journal of Business and Economics, Central Bohemia University, vol. 8(4), pages 4211:8-4211, May.
Harrison, Mark, 2013. "Accounting for Secrets," The Journal of Economic History, Cambridge University Press, vol. 73(4), pages 1017-1049, December.
- Harrison, Mark, 2011. "Accounting for Secrets," CAGE Online Working Paper Series 59, Competitive Advantage in the Global Economy (CAGE).
- Harrison, Mark, 2013. "Accounting for Secrets," Economic Research Papers 270534, University of Warwick - Department of Economics.
- Harrison, Mark, 2013. "Accounting for Secrets," The Warwick Economics Research Paper Series (TWERPS) 1015, University of Warwick, Department of Economics.
Raducu Emil Buziernescu & Stelian Selisteanu & Nicoleta Mihaela Florea, 2013. "Atypical Fiscal States: Fiscal Inactivity State and the Fiscal Body Ex-Officio Cancellation of the Registration Code for VAT Purposes," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(15), pages 123-129, December.
Sorin Romulus Berinde & Adrian GroÅŸanu, 2013. "Particularities Concerning The Beneficiaries Of Audit Services Provided By The Big 4 Companies: Evidence From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-14.
Tatiana DÄƒnescu & Mihaela Prozan & Andreea Danescu & Roxana Diana Prozan, 2013. "The Informational Risk - Operational Research Over The Net Accounting Result," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-16.
Alistair BYRNE & Iain CLACHER & David HILLIER & Allan HODGSON, 2013. "Assuming the Worst: The Shifting Sands of Pension Accounting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(2), pages 190-212, June.
Oguzhan BAHADIR & Buke TOLGA, 2013. "Accounting Policy Options under IFRS: Evidence from Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(3), pages 388-404, September.
Marian SACARIN & Stefan BUNEA & Maria Madalina GIRBINA, 2013. "Perceptions of Accounting Professionals on IFRS Application at the Individual Financial Statements: Evidence from Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(3), pages 405-423, September.
Catalin Nicolae ALBU, 2013. "How Relevant is Size for Setting the Scope of The IFRS for SMEs?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(3), pages 424-439, September.
Nadia ALBU, 2013. "Exploring the Recent Evolution of the Accounting Profession in Romania – An Institutional Approach," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(4), pages 537-552, December.
Yuri Biondi & Simone Righi, 2013. "What does the financial market pricing do? A simulation analysis with a view to systemic volatility, exuberance and vagary," Papers 1312.7460, arXiv.org.
Sorin Romulus Berinde, 2013. "Forecasting The Structure Of The Romanian Audit Market," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Sorin Romulus Berinde, 2013. "How Big Are ’Big Four’ Companies – Evidence From Romania," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
CIOBANASU Marilena & CALOTA Traian-Ovidiu, 2013. "Opportunities And Threats Upon Applying The Scheme Of Vat Upon Collection," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 65(3), pages 104-122.
Francis, Bill & Hasan, Iftekhar & Wu, Qiang, 2013. "The benefits of conservative accounting to shareholders : Evidence from the financial crisis," Research Discussion Papers 8/2013, Bank of Finland.
Carmen NISTOR & Monica PUIU & Anca Simona HROMEI, 2013. "Combaterea Fraudelor In Fuziunea Dintre Societatile Transfrontaliere," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 47-53, February.
Elena CHIȚIMUȘ, 2013. "Prețurile De Transfer – O Problemă De Actualitate," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 28, pages 29-33, August.
Carmen NISTOR & Monica PUIU, 2013. "Influența Societăților Multinaționale Asupra Contabilității În România," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 28, pages 47-53, August.
Mariana G. BUNEA, 2013. "The Corporate Governance Impact On Banking Performance Increase," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 29, pages 41-53, October.
Mariana G. BUNEA, 2013. "The Corporate Governance Impact On Banking Performance Increase," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 11-21, November.
Elena CHIȚIMUȘ, 2013. "Transfer Pricing–A Present-Day Issue," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 262-266, June.
Carmen NISTOR & Monica PUIU, 2013. "Multinationals Enterprises Influence On Accounting In Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 310-316, June.
Carmen NISTOR & Monica PUIU & Anca Simona HROMEI, 2013. "Combating Fraud In Cross-Border Merger Of Companies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 120-125, June.
Adriana Florina POPA & Andreea Gabriela PONORICA & Oana Georgiana STANILA, 2013. "Impact Of Ifrs Adoption On Romanian Companies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 2, pages 241-250, October.
Constanza Loreth Fajardo-Calderón & Dora Cecilia Suárez Amaya, 2013. "Análisis comparativo del impuesto de renta para las personas naturales (Colombia) - personas físicas (Espana) y los no residentes," Revista Criterio Libre, Universidad Libre - Sede Principal, January.
Rubiela Jiménez Aguirre, 2013. "Contabilidad: entre la responsabilidad social y el interés público," Revista Criterio Libre, Universidad Libre - Sede Principal, January.
Luis Fernando Valenzuela Jiménez, 2013. "Caracterización de la auditoría de las contraprestaciones a cargo de concesionarios y prestadores de servicios de telecomunicaciones, a la luz de contratos interadministrativos Mintic-Universidad Naci," Investigaciones y Productos CID 12831, Universidad Nacional de Colombia, FCE, CID.
Harrison, Mark, 2013. "Accounting for Secrets," The Journal of Economic History, Cambridge University Press, vol. 73(4), pages 1017-1049, December.
- Harrison, Mark, 2011. "Accounting for Secrets," CAGE Online Working Paper Series 59, Competitive Advantage in the Global Economy (CAGE).
- Harrison, Mark, 2013. "Accounting for Secrets," Economic Research Papers 270534, University of Warwick - Department of Economics.
- Harrison, Mark, 2013. "Accounting for Secrets," The Warwick Economics Research Paper Series (TWERPS) 1015, University of Warwick, Department of Economics.
Riana Iren RADU & Violeta ISAI, 2013. "Accounting and Financial Reports in the Gambling Monopoly - Measures for a Moral Economic System," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 67-72.
Paul André & Andrei Filip & Luc Paugam, 2013. "Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe," Working Papers hal-00862683, HAL.
- André, Paul & Filip, Andrei & Paugam, Luc, 2013. "Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe," ESSEC Working Papers WP1311, ESSEC Research Center, ESSEC Business School.
Hoos , Florian & Kochetova-Kozloski, Natalia & D'Arcy , Anne, 2013. "'Serving Two Masters' and the Chief Audit Executive's Communication: Experimental Evidence About Internal Auditors’ Judgments," HEC Research Papers Series 995, HEC Paris.
Ulf Brüggemann & Aditya Kaul & Christian Leuz & Ingrid M. Werner, 2018. "The Twilight Zone: OTC Regulatory Regimes and Market Quality," The Review of Financial Studies, Society for Financial Studies, vol. 31(3), pages 898-942.
- Ulf Brüggemann & Aditya Kaul & Christian Leuz & Ingrid M. Werner, 2013. "The Twilight Zone: OTC Regulatory Regimes and Market Quality," NBER Working Papers 19358, National Bureau of Economic Research, Inc.
- Bruggemann, Ulf & Kaul, Aditya & Leuz, Christian & Werner, Ingrid M., 2013. "The Twilight Zone: OTC Regulatory Regimes and Market Quality," Working Paper Series 2013-09, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
Chiu, Tzu-Ting & Lee, Yen-Jung, 2013. "Foreign Private Issuers' Application of IFRS Around the Elimination of the 20-F Reconciliation Requirement," The International Journal of Accounting, Elsevier, vol. 48(1), pages 54-83.
Kim, Oksana, 2013. "Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective," The International Journal of Accounting, Elsevier, vol. 48(4), pages 525-547.
Elshandidy, Tamer & Fraser, Ian & Hussainey, Khaled, 2013. "Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 320-333.
Murphy, Kevin J., 2013. "Executive Compensation: Where We Are, and How We Got There," Handbook of the Economics of Finance, in: G.M. Constantinides & M. Harris & R. M. Stulz (ed.), Handbook of the Economics of Finance, volume 2, chapter 0, pages 211-356, Elsevier.
Gao, Pingyang, 2013. "A measurement approach to conservatism and earnings management," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 251-268.
Cheng, Mei & Dhaliwal, Dan & Zhang, Yuan, 2013. "Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?," Journal of Accounting and Economics, Elsevier, vol. 56(1), pages 1-18.
Christensen, Hans B. & Hail, Luzi & Leuz, Christian, 2013. "Mandatory IFRS reporting and changes in enforcement," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 147-177.
Breuer, Thomas & Csiszár, Imre, 2013. "Systematic stress tests with entropic plausibility constraints," Journal of Banking & Finance, Elsevier, vol. 37(5), pages 1552-1559.
Badertscher, Brad & Shroff, Nemit & White, Hal D., 2013. "Externalities of public firm presence: Evidence from private firms' investment decisions," Journal of Financial Economics, Elsevier, vol. 109(3), pages 682-706.
Frías Aceituno, José Valeriano & Marques, Maria da Conceição & Rodríguez Ariza, Lázaro, 2013. "Divulgación de información sostenible: ¿se adapta a las expectativas de la sociedad?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(2), pages 147-158.
Emidia Vagnoni, 2013. "La performance del Sistema Sanitario Nazionale: politiche e determinanti," ARGOMENTI, FrancoAngeli Editore, vol. 2013(37), pages 89-105.
André, Paul & Filip, Andrei & Paugam, Luc, 2013. "Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe," ESSEC Working Papers WP1311, ESSEC Research Center, ESSEC Business School.
- Paul André & Andrei Filip & Luc Paugam, 2013. "Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe," Working Papers hal-00862683, HAL.
Oleh Pasko, 2013. "Accounting Support Fee: Scheme of Independent Funding for U.S. Accounting and Audit Regulators," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 60-70, December.
Peter Harris & William Stahlin & Liz Washington Arnold & Katherine Kinkela, 2013. "Gaap Vs. Ifrs Treatment Of Leases And The Impact On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 4(2), pages 97-106.
Sheila Delhumeau Rivera & Andrea Spears Kirkand & Monica Lacavex Berumen, 2013. "Instruments Of Participatory Management In Public Administration: A Proposal For A System Of Indicators For State Plannning En Baja California,Instrumentos De Gestion Participativa En La Administracio," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 6(2), pages 89-100.
Isabel Adriana Escobedo Fuentes & Sheila Delhumeau Rivera & Andrea Spears Kirkand, 2013. "Performance Indicators And User Perception. Reflections On The Case Of Public Security In Ensenada, Baja California,Indicadores De Desempeno Y Percepcion Ciudadana. Reflexiones Sobre El Caso De Seguri," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 6(3), pages 45-58.
Maria João Ferreira Maia, 2013. "Foresight Exercises as a tool for decision-making: the example of two case studies in health," Enterprise and Work Innovation Studies, Universidade Nova de Lisboa, IET/CICS.NOVA-Interdisciplinary Centre on Social Sciences, Faculty of Science and Technology, vol. 9(9), pages 39-66, December.
Jazmín Sánchez & David Pincay, 2013. "La Contabilidad Pública en América Latina y el Devengo en Ecuador," Analítika, Analítika - Revista de Análisis Estadístico/Journal of Statistical Analysis, vol. 6(2), pages 19-29, Diciembre.
Norberto Andrade & Shara Monteleone & Aaron Martin, 2013. "Electronic Identity in Europe: Legal challenges and future perspectives," JRC Research Reports JRC78200, Joint Research Centre.
Stel, Nora & Naudé, Wim, 2013. "Public-Private Entanglement: Entrepreneurship in a Hybrid Political Order, the Case of Lebanon," IZA Discussion Papers 7795, Institute of Labor Economics (IZA).
Loredana Oana Hutanu (Toma), 2013. "Systemes Comptables Dans Le Contexte De La Mondialisation," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 5(3), pages 388-397, September.
Elena Chitimus, 2013. "Value Creation Through Corporate Governance," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 5(4), pages 474-483, December.
Isabel-María García-Sánchez & Luis Rodríguez-Domínguez & Isabel Gallego-Álvarez, 2013. "CEO qualities and codes of ethics," European Journal of Law and Economics, Springer, vol. 35(2), pages 295-312, April.
John Harding & Xiaozhong Liang & Stephen Ross, 2013. "Bank Capital Requirements, Capital Structure and Regulation," Journal of Financial Services Research, Springer;Western Finance Association, vol. 43(2), pages 127-148, April.
Marco Allegrini & Giulio Greco, 2013. "Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(1), pages 187-216, February.
Leif Beisland & Dennis Frestad, 2013. "How fair-value accounting can influence firm hedging," Review of Derivatives Research, Springer, vol. 16(2), pages 193-217, July.
Philip Brown, 2013. "Some Observations on Research on the Benefits to Nations of Adopting IFRS," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 1-19, December.
Satoshi Taguchi & Masayuki Ueeda & Kazunori Miwa & Satoru Mizutani, 2013. "Economic Consequences of Global Accounting Convergence: An Experimental Study," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 103-120, December.
Larry Bensimhon & Yuri Biondi, 2013. "Financial Bubbles, Common Knowledge and Alternative Accounting Regimes: An Experimental Analysis of Artificial Spot Security Markets," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 21-59, December.
Gomzin, L., 2013. "The Role of Market Valuation in Privatization of State Property," Journal of the New Economic Association, New Economic Association, vol. 20(4), pages 173-176.
Kalin Kalev, 2013. "Quality of Risk Disclosures," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 109-122, December.
Mitica Pepi & Traian Cristin Nicolae, 2013. "Challenges Of Financial Audit - The Impact Of Introducing Unique Regulation Of Financial Markets In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1334-1344, July.
Kazunori Miwa, 2013. "The Impact of Mandatory Disclosure on Information Acquisition: Theory and Experiment," Discussion Papers in Economics and Business 13-01, Osaka University, Graduate School of Economics.
Barbu Costel & Niþoi (Barbu) Nicoleta, 2013. "Income tax - European and Domestic Theoretical Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1081-1084, May.
Caloian Florin & Sahlian Daniela & Ponorica Andreea, 2013. "Concepts and Principles of Performance Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1135-1140, May.
Pepi Miticã & Nicolae Traian Cristin, 2013. "Audit Conservatism Versus Unique Regulation of Financial Markets in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1420-1425, May.
Marius Deac, 2013. "Romanian Accounting - A Tale of Two Standards," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 89-98.
Paula Faria & Franscisco Vitorino Martins & Elísio Brandão, 2013. "CEO compensation in high-tech firms and changes in the SFAS No 123 (R)," FEP Working Papers 518, Universidade do Porto, Faculdade de Economia do Porto.
Riccardo, Macchioni & Giuseppe, Sannino & Gianluca, Ginesti & Carlo, Drago, 2013. "Firms’ disclosure compliance with IASB’s Management Commentary framework:an empirical investigation," MPRA Paper 59321, University Library of Munich, Germany.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Ahmad, Hartini, 2013. "An Examination of Task Performance Fraud Risk Assessment on Forensic Accountant Knowledge and Mindset in Nigerian Public Sector," MPRA Paper 66647, University Library of Munich, Germany, revised Apr 2013.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2013. "Forensic Accounting Knowledge and Skills on Task Performance Fraud Risk Assessment: Nigerian Public Sector Experience," MPRA Paper 66676, University Library of Munich, Germany, revised 2013.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Yussof, Rushami Zien, 2013. "The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model," MPRA Paper 66774, University Library of Munich, Germany, revised 2013.
Jana Skálová & Marcela Žárová, 2013. "Czech National Accounting Board [Národní účetní rada a její vliv na české účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(3), pages 6-19.
Cristina Boța-Avram, 2013. "Effects Of Governance On Corporate Ethics: A Cross-Country Investigation," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 16(50), pages 3-26, December.
Florin DOBRE & Adriana Florina POPA & Ada Lorena NICULIÞÃ, 2013. "What Exactly Financial Auditors Report Give the Divergence Between Ethics, Social Responsibility and Financial Performance. Is the Audit Profession Still Sustainable?," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(1), pages 63-70, March.
Gabriela Loredana DINULESCU, 2013. "The Current Cost Computing System Regarding Continuous Hospitalization Diagnosis in Romania," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(2), pages 294-302, May.
Eleonora Annunziata & Marco Frey & Fabio Iraldo & Francesco Testa, 2013. "The Contribution of Green Public Procurement to Energy Efficiency Governance in Buildings," Rivista di Politica Economica, SIPI Spa, issue 2, pages 17-39, April-Jun.
Katarzyna Dzegan, 2013. "Bankruptcy open to an arrangement as a way of resolving company’s financial crisis (Upadlosc z mozliwoscia zawarcia ukladu jako sposob wyjscia z kryzysu finansowego przedsiebiorstwa)," Research Reports, University of Warsaw, Faculty of Management, vol. 1(16), pages 79-90.
Traian Calota, 2013. "Features of Accounting and Tax Treatments Applicable to Intangible Assets of the Research and Development Activities Nature in the Spirit of National Regulations," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(3), pages 1-12, June.
Negruţiu Magdalena & Calotă Traian-Ovidiu, 2013. "Study on the Accounting and Tax Scheme of Second-Hand Goods Such as Cars," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(6), pages 1-20, December.
Oncioiu Ionica, 2013. "Between Form without Substance and Substance without Form: Estimating the Brand Image of Romanian Smes," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(6), pages 1-21, December.
Markus Diller & Markus Grottke & Georg Schneider, 2013. "Komplexität steuerrechtlicher Normen — Ein spieltheoretischer Erklärungsansatz," Schmalenbach Journal of Business Research, Springer, vol. 65(2), pages 110-135, March.
Stefan Kentrup & Andreas Hoffjan & Maik Lachmann, 2013. "Wie betreiben Unternehmen Lobbying? Eine empirische Analyse der Einflussfaktoren, Ausgestaltungsformen und Strategien," Schmalenbach Journal of Business Research, Springer, vol. 65(4), pages 342-371, June.
Dirk Hachmeister & Niklas Lampenius, 2013. "Fair Value oder Anschaffungskosten: Auch eine Frage der angemessenen Abbildung von Risiken in der Rechnungslegung," Schmalenbach Journal of Business Research, Springer, vol. 65(67), pages 123-154, January.
Cristina Boţa-Avram, 2013. "The Interplay Between Governance and Global Competitiveness: Evidence from a Cross-Country Survey," Transition Studies Review, Springer;Central Eastern European University Network (CEEUN), vol. 20(3), pages 381-388, November.
Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013. "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor & Francis Journals, vol. 22(1), pages 1-37, May.
- Brüggemann, Ulf & Hitz, Jörg-Markus & Sellhorn, Thorsten, 2012. "Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research," SFB 649 Discussion Papers 2012-011, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
BUNEA-BONTAS Cristina Aurora, 2013. "VAT Cash Accounting Scheme in Romania," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 77-83, May.
Stenzel, A. & Wagner, W.B., 2013. "Asset Opacity and Liquidity," Other publications TiSEM 36533529-29b8-4e85-9abd-0, Tilburg University, School of Economics and Management.
- Wagner, Wolf & Stenzel, AndrÃ©, 2015. "Opacity and Liquidity," CEPR Discussion Papers 10665, C.E.P.R. Discussion Papers.
- Stenzel, A. & Wagner, W.B., 2013. "Asset Opacity and Liquidity," Discussion Paper 2013-066, Tilburg University, Center for Economic Research.
- Stenzel, A. & Wagner, W.B., 2013. "Asset Opacity and Liquidity," Other publications TiSEM 995e0699-a8d9-4a58-a120-e, Tilburg University, School of Economics and Management.
- André Stenzel & Wolf Wagner, 2018. "Opacity, Liquidity and Disclosure Policies," CRC TR 224 Discussion Paper Series crctr224_2018_065, University of Bonn and University of Mannheim, Germany.
Stenzel, A. & Wagner, W.B., 2013. "Asset Opacity and Liquidity," Discussion Paper 2013-066, Tilburg University, Center for Economic Research.
- Stenzel, A. & Wagner, W.B., 2013. "Asset Opacity and Liquidity," Other publications TiSEM 36533529-29b8-4e85-9abd-0, Tilburg University, School of Economics and Management.
- Stenzel, A. & Wagner, W.B., 2013. "Asset Opacity and Liquidity," Other publications TiSEM 995e0699-a8d9-4a58-a120-e, Tilburg University, School of Economics and Management.
Stenzel, A. & Wagner, W.B., 2013. "Asset Opacity and Liquidity," Other publications TiSEM 36533529-29b8-4e85-9abd-0, Tilburg University, School of Economics and Management.
- Stenzel, A. & Wagner, W.B., 2013. "Asset Opacity and Liquidity," Other publications TiSEM 995e0699-a8d9-4a58-a120-e, Tilburg University, School of Economics and Management.
- Stenzel, A. & Wagner, W.B., 2013. "Asset Opacity and Liquidity," Discussion Paper 2013-066, Tilburg University, Center for Economic Research.
Elizabeth A. Gordon & Elaine Henry & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2013. "Flexibility in Cash Flow Reporting Classification Choices under IFRS," Working Papers 0199acc, College of Business, University of Texas at San Antonio.
Braun Eduard, 2014. "Critical Reflections on Rothbard’s Concept of Gross Investment," Journal des Economistes et des Etudes Humaines, De Gruyter, vol. 20(1), pages 43-59, July.
- Eduard Braun, 2013. "Critical Reflections on Rothbard’s Concept of Gross Investment," TUC Working Papers in Economics 0010, Abteilung für Volkswirtschaftslehre, Technische Universität Clausthal (Department of Economics, Technical University Clausthal).
Pedro Carmona Ibáñez & Julián Martínez Vargas & José Pozuelo Campillo, 2013. "Diagnóstico económico-financiero de la empresa cooperativa: (Un estudio comparado de los años 2004 y 2007) [Economic and financial diagnosis of cooperative enterprises: (A comparative study of the ," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 110, pages 43-95.
Enrico Bracci, 2013. "Inter-Organizational Accountability and Budget Cut-Backs," Working Papers 2013152, University of Ferrara, Department of Economics.
Chiara Saccon, 2013. "The IASB Conceptual Framework: Purpose and Status," Working Papers 18, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Eichfelder, Sebastian, 2013. "Compliance cost estimates: Survey non-response and temporal framing effects," arqus Discussion Papers in Quantitative Tax Research 146, arqus - Arbeitskreis Quantitative Steuerlehre.
Francis, Bill & Hasan, Iftekhar & Wu, Qiang, 2013. "The benefits of conservative accounting to shareholders: Evidence from the financial crisis," Bank of Finland Research Discussion Papers 8/2013, Bank of Finland.

2012

Nagy, Sandor & Gal, Jozsef & Veha, Antal, 2012. "Improving Audit Functions Of Supreme Audit Institutions To Promote Sustainable Development," APSTRACT: Applied Studies in Agribusiness and Commerce, AGRIMBA, vol. 6(3-4), pages 1-8, November.
Niculina Rosu-Hamzescu, 2012. "Aspects Of The International Financial Reporting Standards And The Ias Governing In Global Context," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(40), pages 75-82.
Constanta Iacob & Luminita Popescu (Costache), 2012. "Improvement Cost Calculation – A Necessity In The Electrical Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 104-110.
Niculina Rosu-Hamzescu, 2012. "Aspects Of The International Financial Reporting Standards And The Ias Governing In Global Context," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 143-150.
Cristi SPULBAR & Mihai NITOI & Cristian STANCIU, 2012. "Identifying The Industry Business Cycle Using The Markov Switching Approach In Central And Eastern Europe," Management and Marketing Journal, University of Craiova, Faculty of Economics and Business Administration, vol. 0(2), pages 293-300, November.
Assist. Alina Rusu, 2012. "National And International Perspectives On The Quality Of Accounting Information38," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 70-81, April.
Carmen-Alexandra Baltariu & Andreea CÃ®rstea, 2012. "Harmonization Of Goodwill Reporting Practice In The Consolidated Financial Statements Of Romanian Groups," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-1.
Raida CHAKROUN & Hamadi MATOUSSI, 2012. "Determinants of the Extent of Voluntary Disclosure in the Annual Reports of the Tunisian Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(3), pages 335-370, September.
Iulia JIANU & Ionel JIANU, 2012. "The Told and Retold Story of Romanian Accounting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(3), pages 391-423, September.
Ali. A. AL. ZOUBI & Naser. Y. AL. ZOUBI, 2012. "The Adequacy of Accounting Mandatory Disclosure under the Global Financial Crisis. A Field Study in Jordan," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(3), pages 424-441, September.
Luca Barbone & Richard Bird & Jaime VÃ¡zquez Caro, 2012. "The Costs of VAT: A Review of the Literature," CASE Network Reports 0106, CASE-Center for Social and Economic Research.
- Luca Barbone & Richard M. Bird & Jaime Vazquez-Caro, 2012. "The Costs of VAT: A Review of the Literature," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1222, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
Carmen Giorgiana Bonaci & Alin Ionel Ienciu & Razvan V. Mustata & Dumitru Matis, 2012. "The Particular Case Of Smes Regarding Financial Reporting And Accounting For Investment Property," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Ioan Pop, 2012. "Taxation, Internationalization And Fiscal Harmonization," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Dejan Jakšić & Kristina Mijić & Mirko Andrić, 2012. "Analysis Of Variations In The Performance Of Audit Firms In The Republic Of Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 57(193), pages 71-92, April- Ju.
Dejan Malinić & Vlade Milićević, 2012. "The Financial And Structural Capabilities Of Key Infrastructure Sectors In Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 57(195), pages 7-42, October -.
Philippe Danjou, 2012. "Normes comptables et création de valeur," Revue d'économie financière, Association d'économie financière, vol. 0(2), pages 205-226.
Martha Liliana Arias Bello & Edgar Emilio Salazar Baquero, 2012. "Efectos del debido proceso en la formulación de la NIIF 13: mediciones a valor razonable," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
Marco Di Maggio & Marco Pagano, 2018. "Financial Disclosure and Market Transparency with Costly Information Processing [Bargaining with incomplete information]," Review of Finance, European Finance Association, vol. 22(1), pages 117-153.
- Marco Di Maggio & Marco Pagano, 2012. "Financial Disclosure and Market Transparency with Costly Information Processing," EIEF Working Papers Series 1212, Einaudi Institute for Economics and Finance (EIEF), revised May 2014.
- Di Maggio, Marco & Pagano, Marco, 2014. "Financial disclosure and market transparency with costly information processing," CFS Working Paper Series 485, Center for Financial Studies (CFS).
- Pagano, Marco & Di Maggio, Marco, 2012. "Financial Disclosure and Market Transparency with Costly Information Processing," CEPR Discussion Papers 9207, C.E.P.R. Discussion Papers.
- Marco di Maggio & Marco Pagano, 2012. "Financial Disclosure and Market Transparency with Costly Information Processing," CSEF Working Papers 323, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 23 Jul 2016.
Mehmet nsal Memis & Emin H seyin Cetenak, 2012. "Earnings Management, Audit Quality and Legal Environment: An International Comparison," International Journal of Economics and Financial Issues, Econjournals, vol. 2(4), pages 460-469.
Hsu, Audrey Wen-hsin & Duh, Rong-Ruey & Cheng, Kang, 2012. "Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?," The International Journal of Accounting, Elsevier, vol. 47(2), pages 198-225.
Hu, Fang & Leung, Sidney C.M., 2012. "Top management turnover, firm performance and government control: Evidence from China's listed state-owned enterprises," The International Journal of Accounting, Elsevier, vol. 47(2), pages 235-262.
Miihkinen, Antti, 2012. "What Drives Quality of Firm Risk Disclosure?," The International Journal of Accounting, Elsevier, vol. 47(4), pages 437-468.
Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012. "Research in accounting for income taxes," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 412-434.
- John Graham & Jana Raedy & Douglas Shackelford, 2010. "Research in Accounting for Income Taxes," NBER Working Papers 15665, National Bureau of Economic Research, Inc.
Marco Di Maggio & Marco Pagano, 2018. "Financial Disclosure and Market Transparency with Costly Information Processing [Bargaining with incomplete information]," Review of Finance, European Finance Association, vol. 22(1), pages 117-153.
- Marco di Maggio & Marco Pagano, 2012. "Financial Disclosure and Market Transparency with Costly Information Processing," CSEF Working Papers 323, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 23 Jul 2016.
- Di Maggio, Marco & Pagano, Marco, 2014. "Financial disclosure and market transparency with costly information processing," CFS Working Paper Series 485, Center for Financial Studies (CFS).
- Marco Di Maggio & Marco Pagano, 2012. "Financial Disclosure and Market Transparency with Costly Information Processing," EIEF Working Papers Series 1212, Einaudi Institute for Economics and Finance (EIEF), revised May 2014.
- Pagano, Marco & Di Maggio, Marco, 2012. "Financial Disclosure and Market Transparency with Costly Information Processing," CEPR Discussion Papers 9207, C.E.P.R. Discussion Papers.
Evgeny M. Gutzait, 2012. "Modern Audit Services Market Analysis," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 61-72, April.
Jannis Bischof & Ulf BrÃ¼ggemann & Holger Daske, 2012. "Fair Value Reclassifications of Financial Assets during the Financial Crisis," SFB 649 Discussion Papers SFB649DP2012-010, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013. "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor & Francis Journals, vol. 22(1), pages 1-37, May.
- Ulf BrÃ¼ggemann & JÃ¶rg-Markus Hitz & Thorsten Sellhorn, 2012. "Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research," SFB 649 Discussion Papers SFB649DP2012-011, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
Banu Dincer, 2012. "The Foreign Equity in Banking Industry and the Effectiveness of Corporate Governance: Essential or a Soap Opera?," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(4), pages 339-352, October.
Liz Washington Arnold & Peter Harris, 2012. "An Empirical Analysis Of Market Reaction To Corporate Accounting Malfeasance," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(1), pages 25-42.
Karen C. Castro-GonzÃ¡lez, 2012. "Portrait Of A Company: Defined Benefit Pension Plan Sponsors," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(1), pages 43-52.
Laura Lee Mannino, 2012. "Is The Irs A Sore Loser?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(2), pages 31-38.
Igor Pustylnick, 2012. "An Algorithm For The Detection Of Revenue And Retained Earnings Manipulation," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(2), pages 95-105.
Albert D. Spalding, 2012. "Auditing Due Diligence In Law And Ethics: The Ponzi Feeder Fund Cases," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 3(1), pages 1-12.
Juan RENDON SCHNEIR, 2012. "Quality of Service in Cost Models," Communications & Strategies, IDATE, Com&Strat dept., vol. 1(87), pages 135-153, 3rd quart.
Maria Rita Pierleoni, 2012. "Indagine sulle imprese agevolate con i Contratti di Programma: un esercizio di applicazione del metodo controfattuale," Rivista di statistica ufficiale, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), vol. 14(2-3), pages 48-75.
Beixin Lin & Rong Yang, 2012. "Does Regulation Fair Disclosure affect analysts’ forecast performance? The case of restructuring firms," Review of Quantitative Finance and Accounting, Springer, vol. 38(4), pages 495-517, May.
Allan Riding & Barbara Orser & Martine Spence & Brad Belanger, 2012. "Financing new venture exporters," Small Business Economics, Springer, vol. 38(2), pages 147-163, February.
Noriyuki Tsunogaya & Parmod Chand, 2012. "The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 117-137, December.
Eugene Mazur, 2012. "Green Transformation of Small Businesses: Achieving and Going Beyond Environmental Requirements," OECD Environment Working Papers 47, OECD Publishing.
Baltariu Carmen-Alexandra & Cirstea Andreea, 2012. "European Harmonization Of Consolidated Financial Statements Regulations?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 860-865, July.
Gherai Dana Simona & Tara Ioan Gheorghe, 2012. "Court Of Auditors - The Assessment Of Internal Control System In The Public Sector In Romania. Case Study Bihor County," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 925-930, July.
Tatsushi Yamamoto & Hideaki Kato, 2012. "Earnings Management and Stock Price Behavior around IPOs," Discussion Papers in Economics and Business 12-12, Osaka University, Graduate School of Economics.
Pãcurari Doina, 2012. "Financial Performance - an Approach from the Public Sector Perspective," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1576-1581, May.
Adelina Dumitrescu, 2012. "Performance in Public Administration. A Systemic Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 917-920, May.
Mardiros Daniela-Neonila, 2012. "Corruption in the Public Sector of the Emerging Economies Inside the European Union Perimeter. Causes and Scores of the Phenomenon," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1228-1233, Decembre.
Moisescu Florentina, 2012. "Offshore Jurisdictions And Tax Evasion In Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1255-1260, Decembre.
Sãveanu Cristina, 2012. "The Role of Corporate Governance in Risk Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 88-93, Decembre.
Beke, Jenő & Tiszberger, Mónika, 2012. "International Accounting Standardisation in Hungarian Practice," Public Finance Quarterly, Corvinus University of Budapest, vol. 57(4), pages 412-425.
Ioan-Ovidiu SPATACEAN & Loredana GHIORGHITA, 2012. "Testing Compliance With Corporate Governance Principles On The Romanian Capital Market," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 70-87, December.
Almunia, Miguel & Lopez-Rodriguez, David, 2012. "The efficiency cost of tax enforcement: evidence from a panel of spanish firms," MPRA Paper 44153, University Library of Munich, Germany.
Kasai, Katsuya, 2012. "A comparison of three mega bank groups’ strategies towards a low carbon economy focusing on activities of their securities companies," MPRA Paper 52239, University Library of Munich, Germany.
Popoola, Oluwatoyin Muse Johnson & Shehu, Aliyu Mukhtar & Aminu, Ibrahim Murtala & Nik Mat, Nik Kamariah & Nasiru, Abdullahi & Tsagem, Musa Muhammad Tsagem & Kura, Kabiru Maitama, 2012. "The Mediating Effect between Some Determinants of SME Performance in Nigeria," MPRA Paper 66775, University Library of Munich, Germany, revised 2013.
Jan Molín, 2012. "Selected Consequences of Unlawful Conduct in Accounting in the Context of Current Legal Regulations of the Czech Republic [Vybrané důsledky protiprávního jednání v oblasti účetnictví v kontextu ned," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(2), pages 55-65.
Jan Molín, 2012. "Comments on the New Dimension of Professional Liability of Auditing Companies [Některé poznámky k novému rozměru profesní odpovědnosti auditorských společností]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(4), pages 43-59.
Philippe Danjou, 2012. "Normes comptables et création de valeur," Revue d'Économie Financière, Programme National Persée, vol. 106(2), pages 205-225.
Carmine Zoccali, 2012. "The Role Of Financial Indicators In The Life Of Italian Football Clubs," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, vol. 7(3), pages 83-101, gennaio.
Ilda Duhanxhiu & Valbona Kapllani, 2012. "The relationship between financial and tax accounting in Albania," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 15(43), pages 45-60, March.
Gyorgy CSEBFALVI, 2012. "International Accounting Standardisation Effects on Business Management during the Global Financial Crisis," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 13(1), pages 158-166, March.
Mariana MAN & Maria MACRIS, 2012. "Romania’s Governmental Public Debt in the Context of the Present Day Financial Crisis: its Dynamics During the Last Ten Years," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 60(4), pages 214-224, November.
Luca Barbone & Richard M. Bird & Jaime Vazquez-Caro, 2012. "The Costs of VAT: A Review of the Literature," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1222, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
- Luca Barbone & Richard Bird & Jaime VÃ¡zquez Caro, 2012. "The Costs of VAT: A Review of the Literature," CASE Network Reports 0106, CASE-Center for Social and Economic Research.
Marco Di Maggio & Marco Pagano, 2018. "Financial Disclosure and Market Transparency with Costly Information Processing [Bargaining with incomplete information]," Review of Finance, European Finance Association, vol. 22(1), pages 117-153.
- Marco Di Maggio & Marco Pagano, 2012. "Financial Disclosure and Market Transparency with Costly Information Processing," EIEF Working Papers Series 1212, Einaudi Institute for Economics and Finance (EIEF), revised May 2014.
- Di Maggio, Marco & Pagano, Marco, 2014. "Financial disclosure and market transparency with costly information processing," CFS Working Paper Series 485, Center for Financial Studies (CFS).
- Marco di Maggio & Marco Pagano, 2012. "Financial Disclosure and Market Transparency with Costly Information Processing," CSEF Working Papers 323, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 23 Jul 2016.
- Pagano, Marco & Di Maggio, Marco, 2012. "Financial Disclosure and Market Transparency with Costly Information Processing," CEPR Discussion Papers 9207, C.E.P.R. Discussion Papers.
Andreas Haake, 2012. "Die Grundregeln von Herbert Hax zur Performance-Messung und die Bilanzierung von Kreditrisiken," Schmalenbach Journal of Business Research, Springer, vol. 64(1), pages 71-110, February.
Ionel Stefan & Florin-Cornel Popovici & Florin Popovici, 2012. "Financial Implications On The Budgets Of Administrative-Territorial Units In The Context Of Default On Accrual Accounting Requirements," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 527-532, November.
Berheci Maria GROSU, 2012. "The role of advisory committees in the system of the corporate governance. Case study on listed companies in Romania," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 208-214, May.
Aura Emanuela DOMIL & Alin Emanuel ARTENE & Codruta Daniela PAVEL, 2012. "International harmonization of accounting standards for multinational entities," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 350-356, May.
Dorel MATES & Laura–Adriana COJOCARU (ALIONESCU), 2012. "Stocks evaluation in Romanian and international financial accounting," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 518-523, May.
Ana-Maria PASCU & Alina-Mariana ISTRATE, 2012. "Civil responsibility in audit. an objective necessity of economic reality," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 643-648, May.
Annee-Marie GRECEA, 2012. "The presentation of the capital in financial statements. The concept of maintaining capital," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 703-706, May.
Alina RUSU, 2012. "IFRS adoption around the world - a brief literature review," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 811-818, May.
Karl Hackenbrack & Mikhael Shor, 2012. "Auditor Preference," Working papers 2012-20, University of Connecticut, Department of Economics.
Stel, Nora, 2012. "Entrepreneurship and innovation in a hybrid political order: The case of Lebanon," MERIT Working Papers 2012-078, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT).
Anca MÄƒdÄƒlina BOGDAN, 2012. "European Funds Â€“ A Solution For The Romanian Economic Recovery," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 6(6(18)/ Su), pages 115-120.
Marisa Agostini & Ericka Costa, 2012. "Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports," Working Papers 6, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Marisa Agostini & Giovanni Favero, 2012. "Accounting fraud, business failure and creative auditing: A micro-analysis of the strange case of Sunbeam Corp," Working Papers 12, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, revised Mar 2013.
Stefana Maria Dima & Chiara Saccon, 2012. "Financial Reporting for Joint ventures and Capital Markets Reactions," Working Papers 23, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Bischof, Jannis & Brüggemann, Ulf & Daske, Holger, 2012. "Fair value reclassifications of financial assets during the financial crisis," SFB 649 Discussion Papers 2012-010, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013. "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor & Francis Journals, vol. 22(1), pages 1-37, May.
- Brüggemann, Ulf & Hitz, Jörg-Markus & Sellhorn, Thorsten, 2012. "Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research," SFB 649 Discussion Papers 2012-011, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.

2011

Elena-Roxana ANGHEL ILCU, 2011. "Sustainability reporting and assurance in Great Britain and France," Journal of Doctoral Research in Economics, The Bucharest University of Economic Studies, vol. 3(2), pages 3-16, June.
Mateja Jerman & Gordana Ivankovič, 2011. "The Evolution Of Financial Standards For Small And Medium- Sized Entities "," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 58, pages 13-24, november.
George Calota & Nicolae-Cristian Juscu, 2011. "The Results Of Practical Application Of Fs And D Methods For Evaluating The Effectiveness Of Management System Of Financial Control In The Joint Stock Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 22-31.
Luminita Costache, 2011. "Cost Calculation In The Electrical Industry-Manufacture Large Electric Motors," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 36-39.
Maria Criveanu & Constanta Iacob, 2011. "Territorial Regionalization, A Challenge? Territorial Regionalization Effect On Regional Accounts, The Case Of Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 40-49.
Camelia Burja Decemrie, 2011. "Factors Influencing The Companies' Profitability," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-3.
Maria MANOLESCU & Aureliana-Geta ROMAN & Mihaela MOCANU, 2011. "Corporate Governance in Romania: from Regulation to Implementation," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(1), pages 4-24, March.
Danie Schutte & Pieter Buys, 2011. "An Analysis Of Sme Financial Statements After The Adoption Of Ifrs For Smes A South African Case Study," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Jacek Jaworski, 2011. "Public Finances Crises Within The Countries Of Piigs Group," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Mirko Andrić & Kristina Mijić & Dejan Jakšić, 2011. "Financial Reporting and Characteristics of Impairment of Assets in Republic of Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 56(189), pages 101-116, April – J.
Dietl, Helmut M. & Duschl, Tobias & Lang, Markus, 2011. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Business and Politics, Cambridge University Press, vol. 13(2), pages 1-30, August.
- Dietl Helmut M & Duschl Tobias & Lang Markus, 2011. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Business and Politics, De Gruyter, vol. 13(2), pages 1-32, August.
- Helmut Dietl & Tobias Duschl & Markus Lang, 2010. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Working Papers 0038, University of Zurich, Center for Research in Sports Administration (CRSA), revised Oct 2010.
- Helmut Dietl & Tobias Duschl & Markus Lang, 2011. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Working Papers 1106, International Association of Sports Economists;North American Association of Sports Economists, revised Mar 2011.
- Helmut Dietl & Tobias Duschl & Markus Lang, 2010. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Working Papers 0129, University of Zurich, Institute for Strategy and Business Economics (ISU), revised Oct 2010.
Hao Liang & Bing Ren & Haikun Zhu, 2011. "Revisiting the OLI Paradigm: The Institutions, the State, and China's OFDI," CESifo Working Paper Series 3642, CESifo.
Harrison, Mark, 2013. "Accounting for Secrets," The Journal of Economic History, Cambridge University Press, vol. 73(4), pages 1017-1049, December.
- Harrison, Mark, 2011. "Accounting for Secrets," CAGE Online Working Paper Series 59, Competitive Advantage in the Global Economy (CAGE).
- Harrison, Mark, 2013. "Accounting for Secrets," Economic Research Papers 270534, University of Warwick - Department of Economics.
- Harrison, Mark, 2013. "Accounting for Secrets," The Warwick Economics Research Paper Series (TWERPS) 1015, University of Warwick, Department of Economics.
Dietl Helmut M & Duschl Tobias & Lang Markus, 2011. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Business and Politics, De Gruyter, vol. 13(2), pages 1-32, August.
- Dietl, Helmut M. & Duschl, Tobias & Lang, Markus, 2011. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Business and Politics, Cambridge University Press, vol. 13(2), pages 1-30, August.
- Helmut Dietl & Tobias Duschl & Markus Lang, 2010. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Working Papers 0038, University of Zurich, Center for Research in Sports Administration (CRSA), revised Oct 2010.
- Helmut Dietl & Tobias Duschl & Markus Lang, 2010. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Working Papers 0129, University of Zurich, Institute for Strategy and Business Economics (ISU), revised Oct 2010.
- Helmut Dietl & Tobias Duschl & Markus Lang, 2011. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Working Papers 1106, International Association of Sports Economists;North American Association of Sports Economists, revised Mar 2011.
Zhang, Huai & Zheng, Liu, 2011. "The valuation impact of reconciling pro forma earnings to GAAP earnings," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 186-202.
Bronson, Scott N. & Hogan, Chris E. & Johnson, Marilyn F. & Ramesh, K., 2011. "The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 95-114.
Demerjian, Peter R., 2011. "Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?," Journal of Accounting and Economics, Elsevier, vol. 52(2), pages 178-202.
Bertomeu, Jeremy & Magee, Robert P., 2011. "From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle," Journal of Accounting and Economics, Elsevier, vol. 52(2), pages 209-227.
John Thalassinos & Konstantinos Liapis, 2011. "Measuring a Bank’s Financial Health: A Case Study for the Greek Banking Sector," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 135-172.
Martina Vitézová, 2011. "Market Perception of SOX Act in the Case of US Listed Banks," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 155-170.
Marcos G. Morales Fonseca & Berly de Jesús Viamontes Rodríguez, 2011. "Estudio comparativo de los conceptos de contabilidad gubernamental década del siglo XXI)," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 153, August.
Marcos Gustavo Morales Fonseca & José Carlos del Toro Ríos, 2011. "La contabilidad gubernamental: un reto para el modelo económico cubano," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 153, August.
Cristian - Marian Barbu, 2011. "Multinational Companies - Between Restructuring and Transfer Pricing," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 1(2), pages 33-45, December.
Karen C. Castro-GonzÃ¡lez,, 2011. "Do Changes In Pension Plan Accounting Standards Result In Better Market Valuation?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(1), pages 71-80.
Rogelio J. Cardona, 2011. "Revisiting The Relationship Between Option Expensing And Stock Returns," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(2), pages 1-16.
Anne B. Fosbre & Ellen M. Kraft, & Paul B. Fosbre,, 2011. "Us Adoption Of Ifrs May Help To Jumpstart The Us Economy," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(2), pages 109-118.
Ã–nder Kaymaz & Yasemin Zengin KaraibrahimoÄŸlu, 2011. "Early Observations On The Quality Of Ifrs Reports: Evidence From Turkey," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(3), pages 27-40.
Chih-shun Hsu, 2011. "Cpaâ€™S Duties Toward Fraud Detection And Reporting: Taiwan Regulations," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(3), pages 41-54.
Peter Harris, 2011. "Should Last In First Out Inventory Valuation Methods Be Eliminated?," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(4), pages 53-67.
Chiaju Kuo & Yung-Yu Lai & Shaio Yan Huang & Chung-Jen Fu, 2011. "Internal Corporate Governance Mechanisms: Evidence From Taiwan Electronic Companies," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 5(4), pages 57-74.
Sebastian Brauer & Carl-Friedrich Leuschner & Frank Westermann, 2011. "Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms," IEER Working Papers 87, Institute of Empirical Economic Research, Osnabrueck University.
Benito Arruñada, 2011. "Mandatory accounting disclosure by small private companies," European Journal of Law and Economics, Springer, vol. 32(3), pages 377-413, December.
- Benito Arruñada, 2008. "Mandatory accounting disclosure by small private companies," Economics Working Papers 1090, Department of Economics and Business, Universitat Pompeu Fabra.
Kees Camfferman & Stephen Zeff, 2011. "Comment on ‘A political economy of accounting standard setting’," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 15(2), pages 297-304, May.
Fatima Alali & Bikki Jaggi, 2011. "Earnings versus capital ratios management: role of bank types and SFAS 114," Review of Quantitative Finance and Accounting, Springer, vol. 36(1), pages 105-132, January.
Shizuki Saito, 2011. "Accounting Standards and Global Convergence Revisited: Social Norms and Economic Concepts," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 1, pages 105-117, December.
Grottke Markus, 2011. "Ordnungspolitische Wirkungen des elektronischen Bundesanzeigers und einer Einführung der internationalen Rechnungslegung für nicht kapitalmarktorientierte Unternehmen (IFRS for SMEs)," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 60(3), pages 285-314, December.
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, vol. 29(11), pages 2885-2924.
- Hans B. Christensen & Luzi Hail & Christian Leuz, 2011. "Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement," NBER Working Papers 16737, National Bureau of Economic Research, Inc.
Eugene Mazur, 2011. "Environmental Enforcement in Decentralised Governance Systems: Toward a Nationwide Level Playing Field," OECD Environment Working Papers 34, OECD Publishing.
Deaconu Adela, 2011. "Principles- And Rules-Based Accounting Debate. Implications For An Emergent Country," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 602-608, July.
Fulop Melinda Timea, 2011. "Corporate Governance-The Role And Application Of The Principle Of Transparency," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 616-621, July.
Grosu Maria, 2011. "Codes And Practices Of Implementation Of Corporate Governance In Romania And Results Reporting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 251-256, December.
Fulop Melinda Timea & Tiron-Tudor Adriana & Span Georgeta Ancuta & Popa Irimie Emil, 2011. "Preference Of The Listed Entities Regarding The Selection Of The External Auditor," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 503-509, December.
Grosanu Adrian & Rachisan Paula Ramona & Berinde Sorin Romulus, 2011. "Study Regarding The Influence Of Romanian Accounting Regulations On Creative Accounting Techniques," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 523-528, December.
Grosu Maria, 2011. "Corporate Responsibility and Control Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 878-883, May.
Fãdur Cristina-Ionela & Ciotinã Daniela, 2011. "The Influence of the Fiscal Policy in Perpetuating the World Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 427-431, May.
Georgescu Cristina Elena, 2011. "The Accounting Normalisation in Romania: Past, Present and Future," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 482-486, May.
Ingrid Shuli, 2011. "Earnings Management And The Quality Of The Financial Reporting," Perspectives of Innovation in Economics and Business (PIEB), Prague Development Center, vol. 8(2), pages 45-48, August.
Bogdan Răvaș, 2011. "The Role of the Internal Audit in the Tourism Unit’s Risk Management Process," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(1), pages 215-222.
Alin Isac & Claudia Isac & Anca Jarmila Guță, 2011. "Using the Database Management System of the Financial Statements Submission," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(2), pages 147-154.
Bogdan Răvaș, 2011. "The Accounting Treatment of the Tourism Unit’s Financial Statements in Agreement with the International Financial Reporting Standards," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(2), pages 257-264.
Vasile Dumitraș, 2011. "Improving the Quality of the Information Presented in Financial Statements by Using Information Technology," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(4), pages 109-118.
Claudia Isac & Alin Isac & Mircea Petrini, 2011. "Logical Design of the Application Regarding Financial Statements Submission," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(4), pages 159-166.
Alin Monea, 2011. "Some Aspects Regarding Implications of IAS 2 "Inventory" in Romanian Acounting," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(4), pages 183-190.
Alin Monea, 2011. "Fiscal and Accounting Implications of Income Tax in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(4), pages 191-198.
Sepsey, Tamás, 2011. "Internal Audits at Local Governments – Audit Experiences of the State Audit Office of Hungary," Public Finance Quarterly, Corvinus University of Budapest, vol. 56(4), pages 411-428.
Daniel BOTEZ, 2011. "Some Aspects Regarding Reform Of Romanian Accounting System," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 11-22, December.
Simona-Silvana MARGINEAN, 2011. "Marketing Strategies Amid Prolonged Economic Crisis," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 55-70, December.
Nangia, Vinay Kumar & Agrawal, Rajat & Reddy, K. Srinivasa, 2011. "Open Offers and Shareholders Earnings – Evidence from India," MPRA Paper 60432, University Library of Munich, Germany, revised 2011.
Gencoglu, Umit Gucenme & Isseveroglu, Gulsun & Ertan, Yasemin, 2011. "Audit and Oversight of Audit in terms of Commerce Law of Turkey," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 2(1), pages 109-109, January.
Grietjie Verhoef, 2011. "â€œGlobal since Goldâ€ The Globalisation of Conglomerates: Explaining the Experience from South Africa, 1990 – 2009," Working Papers 238, Economic Research Southern Africa.
Robert J. Bloomfield & Young Jun Cho, 2011. "Symposium: Unregulated Stock Markets in Second Life," Southern Economic Journal, Southern Economic Association, vol. 78(1), pages 6-29, July.
Dietl, Helmut M. & Duschl, Tobias & Lang, Markus, 2011. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Business and Politics, Cambridge University Press, vol. 13(2), pages 1-30, August.
- Dietl Helmut M & Duschl Tobias & Lang Markus, 2011. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Business and Politics, De Gruyter, vol. 13(2), pages 1-32, August.
- Helmut Dietl & Tobias Duschl & Markus Lang, 2010. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Working Papers 0038, University of Zurich, Center for Research in Sports Administration (CRSA), revised Oct 2010.
- Helmut Dietl & Tobias Duschl & Markus Lang, 2011. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Working Papers 1106, International Association of Sports Economists;North American Association of Sports Economists, revised Mar 2011.
- Helmut Dietl & Tobias Duschl & Markus Lang, 2010. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Working Papers 0129, University of Zurich, Institute for Strategy and Business Economics (ISU), revised Oct 2010.
Elmar Gerum & Sascha H. Mölls & Chunqian Shen, 2011. "Kapitalmarktorientierte Rechnungslegung in Deutschland zwischen Anspruch und Realität — Theorie und Empirie," Schmalenbach Journal of Business Research, Springer, vol. 63(6), pages 534-577, September.
Nikolaos Eriotis & Filippos Stamatiadis & Dimitrios Vasiliou, 2011. "Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 4(1), pages 153-184, March.
Paul Van Hulzen & Laura Alfonso & Georgios Georgakopoulos & Ioannis Sotiropoulos, 2011. "Amortisation Versus Impairment of Goodwill and Accounting Quality," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 4(3), pages 93-118, December.
Elizabeth A. Gordon & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2011. "Could IFRS Replace US GAAP? A Comparison of Earnings Attributes and Informativeness in the US Market," Working Papers 0028, College of Business, University of Texas at San Antonio.
Carlo Bagnoli & Giulia Redigolo, 2011. "Il livello di disclosure volontaria del modello di business all'interno del prospetto informativo di quotazione," Note di Ricerca 2, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Robert J. Bloomfield & Young Jun Cho, 2011. "Symposium: Unregulated Stock Markets in Second Life," Southern Economic Journal, John Wiley & Sons, vol. 78(1), pages 6-29, July.
Freixas, Xavier & Laux, Christian, 2011. "Disclosure, transparency, and market discipline," CFS Working Paper Series 2011/11, Center for Financial Studies (CFS).
Popp, Matthias, 2011. "Unternehmensbewertung nach HFA 2/1983: Ausländische Einkünfte, steuerliches Anrechnungsverfahren, Ausschüttungspolitik," Working Papers in Accounting Valuation Auditing 2011-3, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
Schrenker, Claudia, 2011. "Planungsrechnung und Planungsgüte in der Unternehmensbewertung auf Grund aktienrechtlicher Strukturmaßnahmen: Eine empirische Analyse," Working Papers in Accounting Valuation Auditing 2011-4, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.

2010

Christian Laux & Christian Leuz, 2010. "Did Fair-Value Accounting Contribute to the Financial Crisis?," Journal of Economic Perspectives, American Economic Association, vol. 24(1), pages 93-118, Winter.
- Laux, Christian & Leuz, Christian, 2009. "Did fair-value accounting contribute to the financial crisis?," CFS Working Paper Series 2009/22, Center for Financial Studies (CFS).
- Christian Laux & Christian Leuz, 2009. "Did Fair-Value Accounting Contribute to the Financial Crisis?," NBER Working Papers 15515, National Bureau of Economic Research, Inc.
Assoc. Prof. Valeriu Brabete Ph. D, 2010. "Conditioning On Accounting Models, Application And Offer Of Accounting Information," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(38), pages 1-10, May.
Szora Attila TAMAS, 2010. "The limitations of the engagements to perform agreed-upon procedures regarding financial information according to ISRS 4400," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(12), pages 83-93, December.
Assoc. Prof. Ph.D Dragan Cristian & Lect. Ph.D Gherghinescu Oana, 2010. "Requirements Regarding The Independence Of Statutory Auditors," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(14S), pages 18-23, April.
Ph.D Student Laurentiu Barcan, 2010. "New Concepts In The Change Management Within Public Organizations," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(14S), pages 93-97, April.
Emil Irimie Popa & AncuÅ£a Georgeta Åžpan & Timea Melinda Fulop, 2010. "Qualitative Factors Of Materiality - A Review Of Empirical Research," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-27.
Ivica Pervan & Hana Horak & Marijana Vasilj, 2010. "Financial Reporting Regulation For The Listed Companies: Analysis For Selected Eastern European Transitional Countries In The Process Of Eu Enlargement," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 19(2), pages 277-309, december.
Ýhsan Ugur Delikanli, 2010. "Financial Reporting for the Repo Transactions and the Impact of Proposed Amendments in IAS 39 and IFRS 7," Istanbul Stock Exchange Review, Research and Business Development Department, Borsa Istanbul, vol. 11(44), pages 1-28.
A. R. Zafer Sayar & Onder Kaymaz & Ali Alp, 2010. "The Effect of the Transparency Level of the ISE-Listed Banks on Liquidity," Istanbul Stock Exchange Review, Research and Business Development Department, Borsa Istanbul, vol. 12(45), pages 27-58.
Julián Benavides Franco* & Samuel Mongrut Montalván, 2010. "Governance Codes: Facts Or Fictions? A Study Of Governance Codes In Colombia," Estudios Gerenciales, Universidad Icesi, December.
Xiao-dong Xu & Xia Wang & Yi Jin, 2010. "Releasing of restricted shares, firm quality, and market trading activity," China Finance Review International, Emerald Group Publishing, vol. 1(1), pages 78-97, October.
Liviu Deceanu & Mirela Pintea & El Thalassinos & Vicky Zampeta, 2010. "New Dimensions of Country Risk in the Context of the Current Crisis: A Case Study for Romania and Greece," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 225-236.
Asuman Atik, Ph.D., 2010. "SME’s Views on the Adoption and Application of “IFRS for SMEs” in Turkey," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 19-32.
Adermon, Adrian & Liang, Che-Yuan, 2010. "Piracy, Music, And Movies: A Natural Experiment," Working Paper Series 2010:18, Uppsala University, Department of Economics.
- Adermon, Adrian & Liang, Che-Yuan, 2010. "Piracy, Music and Movies: A Natural Experiment," Working Paper Series 854, Research Institute of Industrial Economics.
- Adermon, Adrian & Liang, Che-Yuan, 2010. "Piracy, Music, and Movies: A Natural Experiment," Working Paper Series, Center for Fiscal Studies 2010:13, Uppsala University, Department of Economics.
Adermon, Adrian & Liang, Che-Yuan, 2010. "Piracy, Music, And Movies: A Natural Experiment," Working Paper Series 2010:18, Uppsala University, Department of Economics.
- Adermon, Adrian & Liang, Che-Yuan, 2010. "Piracy, Music, and Movies: A Natural Experiment," Working Paper Series, Center for Fiscal Studies 2010:13, Uppsala University, Department of Economics.
- Adermon, Adrian & Liang, Che-Yuan, 2010. "Piracy, Music and Movies: A Natural Experiment," Working Paper Series 854, Research Institute of Industrial Economics.
Adermon, Adrian & Liang, Che-Yuan, 2010. "Piracy, Music, and Movies: A Natural Experiment," Working Paper Series, Center for Fiscal Studies 2010:13, Uppsala University, Department of Economics.
- Adermon, Adrian & Liang, Che-Yuan, 2010. "Piracy, Music, And Movies: A Natural Experiment," Working Paper Series 2010:18, Uppsala University, Department of Economics.
- Adermon, Adrian & Liang, Che-Yuan, 2010. "Piracy, Music and Movies: A Natural Experiment," Working Paper Series 854, Research Institute of Industrial Economics.
C. W. Yang & Ken Hung, 2010. "Stability Of Rents And Returns As A Source Of Internal Financing: Evidence From Appalachian Coal Producers," Accounting & Taxation, The Institute for Business and Finance Research, vol. 2(1), pages 33-46.
Victor Lewis & Kenneth D. Kay & Chandrika Kelso & James Larson, 2010. "Was The 2008 Financial Crisis Caused By A Lack Of Corporate Ethics?," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 4(2), pages 77-84.
Anne B. Fosbre & Paul B. Fosbre & Ellen M. Kraft, 2010. "A Roadblock To Us Adoption Of Ifrs Is Lifo Inventory Valuation," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 4(4), pages 41-49.
Cesar Sanchez Ocampo & Lourdes Alicia Gonzalez Torres & Jesus Francisco Gutierrez Ocampo, 2010. "Vehicle Recycling And Its Relationship To Sustainable Development: The Case Of The Border Region Of Mexicali, Baja California Mexico, El Reciclado De Vehiculos Y Su Relacion Con El Desarrollo Sustenta," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 3(3), pages 67-79.
Ramazan YILMAZ & Gökhan ÖZER & Müberra GÜNGÖR, 2010. "3N mobil telekomünikasyon arabağlantı maliyet modeli," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 25(294), pages 67-108.
Dietl, Helmut M. & Duschl, Tobias & Lang, Markus, 2011. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Business and Politics, Cambridge University Press, vol. 13(2), pages 1-30, August.
- Dietl Helmut M & Duschl Tobias & Lang Markus, 2011. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Business and Politics, De Gruyter, vol. 13(2), pages 1-32, August.
- Helmut Dietl & Tobias Duschl & Markus Lang, 2010. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Working Papers 0038, University of Zurich, Center for Research in Sports Administration (CRSA), revised Oct 2010.
- Helmut Dietl & Tobias Duschl & Markus Lang, 2011. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Working Papers 1106, International Association of Sports Economists;North American Association of Sports Economists, revised Mar 2011.
- Helmut Dietl & Tobias Duschl & Markus Lang, 2010. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Working Papers 0129, University of Zurich, Institute for Strategy and Business Economics (ISU), revised Oct 2010.
Roland Königsgruber, 2010. "A political economy of accounting standard setting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 14(4), pages 277-295, November.
Oliver Arentz & Johann Eekhoff & Christine Arentz, 2010. "Zur Finanzmarktkrise: Die Rolle der Immobilienbewertung," IWP Discussion Paper Series 01/2010, Institute for Economic Policy, Cologne, Germany.
Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012. "Research in accounting for income taxes," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 412-434.
- John Graham & Jana Raedy & Douglas Shackelford, 2010. "Research in Accounting for Income Taxes," NBER Working Papers 15665, National Bureau of Economic Research, Inc.
Morris M. Kleiner & David Weil, 2010. "Evaluating the Effectiveness of National Labor Relations Act Remedies: Analysis and Comparison with Other Workplace Penalty Policies," NBER Working Papers 16626, National Bureau of Economic Research, Inc.
Eugene Mazur, 2010. "Outcome Performance Measures of Environmental Compliance Assurance: Current Practices, Constraints and Ways Forward," OECD Environment Working Papers 18, OECD Publishing.
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, vol. 1(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, vol. 1(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, vol. 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, vol. 0(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, vol. 0(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, vol. 0(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, vol. 0(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, vol. 0(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, vol. 2(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, vol. 3(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, vol. 6(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, vol. 10(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, vol. 2010(1), pages 37-47.
Jacques Mistral, 2010. "Re-réglementation financière internationale : un défi transatlantique," Revue d'Économie Financière, Programme National Persée, vol. 100(4), pages 141-161.
Franklin Allen & Elena Carletti, 2010. "La comptabilité mark-to-market en période de crise," Revue d'Économie Financière, Programme National Persée, vol. 100(4), pages 201-209.
Nicolas Véron, 2010. "La normalisation comptable internationale après David Tweedie," Revue d'Économie Financière, Programme National Persée, vol. 100(4), pages 211-222.
Bernard Colasse & Christine Pochet, 2010. "De la nouvelle Autorité des normes comptables," Revue d'Économie Financière, Programme National Persée, vol. 97(2), pages 233-251.
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, vol. 13(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, vol. 11(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, vol. 11(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, vol. 11(4), pages 640-645, October.
Dietl Helmut M & Duschl Tobias & Lang Markus, 2011. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Business and Politics, De Gruyter, vol. 13(2), pages 1-32, August.
- Dietl, Helmut M. & Duschl, Tobias & Lang, Markus, 2011. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Business and Politics, Cambridge University Press, vol. 13(2), pages 1-30, August.
- Helmut Dietl & Tobias Duschl & Markus Lang, 2010. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Working Papers 0129, University of Zurich, Institute for Strategy and Business Economics (ISU), revised Oct 2010.
- Helmut Dietl & Tobias Duschl & Markus Lang, 2010. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Working Papers 0038, University of Zurich, Center for Research in Sports Administration (CRSA), revised Oct 2010.
- Helmut Dietl & Tobias Duschl & Markus Lang, 2011. "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Working Papers 1106, International Association of Sports Economists;North American Association of Sports Economists, revised Mar 2011.
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, vol. 62(4), pages 394-421, June.
Alessandro Lombrano & Mario Ianniello, 2010. "The Failure of External Control on Public Utilities," Transition Studies Review, Springer;Central Eastern European University Network (CEEUN), vol. 17(1), pages 229-245, May.
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," Other publications TiSEM ef0de49e-ed91-4825-8b6f-7, Tilburg University, School of Economics and Management.
- 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 2010-112, Tilburg University, Center for Economic Research.
Beuselinck, C.A.C. & Joos, P.P.M. & Khurana, I.K. & van der Meulen, S., 2010. "Mandatory IFRS Reporting and Stock Price Informativeness," Other publications TiSEM ef72d273-639c-41d8-9c5c-5, Tilburg University, School of Economics and Management.
- 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 2010-82, Tilburg University, Center for Economic Research.
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 inse," 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 2010-9, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.

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, vol. 1(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, vol. 1(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, vol. 1(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 0926, Banco de España.
David Seidl & Paul Sanderson & John Roberts, 2009. "Applying 'Comply-or-Explain': Conformance with Codes of Corporate Governance in the UK and Germany," Working Papers wp389, Centre for Business Research, University of Cambridge.
Luisa Affuso & Alvaro Angeriz & Michael Pollitt, 2009. "The Impact of Privatisation on the Efficiency of Train Operation in Britain," Working Papers 28, Queen Mary, University of London, School of Business and Management, Centre for Globalisation Research.
Juan Carlos Echeverry & Jaime Navas & Verónica Navas & María Paula Gómez, 2009. "Oil in Colombia: History, Regulation and Macroeconomic Impact," Documentos CEDE 5428, Universidad de los Andes, Facultad de Economía, CEDE.
Joachim Gassen, 2009. "Finanzkrise: die Rolle der Rechnungslegung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 78(1), pages 83-95.
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, vol. 34(1), pages 28-57, January.
- 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 halshs-00365946, HAL.
Fabian Muniesa & Dominique Linhardt, 2009. "At stake with implementation: trials of explicitness in the description of the state," Working Papers halshs-00362285, HAL.
- Fabian Muniesa & Dominique Linhardt, 2009. "At stake with implementation: trials of explicitness in the description of the state," CSI Working Papers Series 015, Centre de Sociologie de l'Innovation (CSI), Mines ParisTech.
Galindo Lucas, Alfonso, 2009. "Marco Institucional de la Contabilidad y las Finanzas," Entelequia eBooks, Entelequia y Servicios Académicos Intercontinentales SL, edition 1, number b009, May.
Angela POPESCU, 2009. "What To Know To Attract Structural Funds," Review of General Management, Spiru Haret University, Faculty of Management Brasov, vol. 10(2), pages 156-162, November.
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, vol. 34(1), pages 28-57, January.
- 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 halshs-00365946, HAL.
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, vol. 50(2), pages 59-74, December.
- Naohito Abe & Yessica C.Y. Chung, 2007. "Voluntary Information Disclosure and Corporate Governance: The Empirical Evidence on Earnings Forecasts," Hi-Stat Discussion Paper Series d06-203, Institute of Economic Research, Hitotsubashi University.
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, vol. 32(1), pages 33-59, January.
Hassanzadeh, Ali, 2009. "Credit system, Business Environment, Limits and Challenges (in Persian)," Journal of Monetary and Banking Research (فصلنامه پژوهش‌های پولی-بانکی), Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 1(1), pages 79-100, December.
Jean-Pierre Galavielle, 2009. "Potentiel régulatoire, Société et Légitimité," Documents de travail du Centre d'Economie de la Sorbonne 09044, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne.
Christian Laux & Christian Leuz, 2010. "Did Fair-Value Accounting Contribute to the Financial Crisis?," Journal of Economic Perspectives, American Economic Association, vol. 24(1), pages 93-118, Winter.
- Laux, Christian & Leuz, Christian, 2009. "Did fair-value accounting contribute to the financial crisis?," CFS Working Paper Series 2009/22, Center for Financial Studies (CFS).
- Christian Laux & Christian Leuz, 2009. "Did Fair-Value Accounting Contribute to the Financial Crisis?," NBER Working Papers 15515, National Bureau of Economic Research, Inc.
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, vol. 3(1), pages 979-985, May.
Céline DU BOYS & Bruno TIBERGHIEN, 2009. "Réflexion Sur La Finalité Des Systèmes De Gouvernance D’Entreprises Et Leur Convergence," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 1-20, December.
Klumpes, Paul & Welch, Peter & Reibel, Andres, 2009. "Bank cash flows – a source of new insight?," Journal of Financial Transformation, Capco Institute, vol. 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, vol. 61(3), pages 310-330, July.
Martin Wallmeier, 2009. "Kapitalmarktwirkungen der Berichterstattung zur Unternehmensleistung," Schmalenbach Journal of Business Research, Springer, vol. 61(2), pages 212-224, March.
Manuel René Theisen, 2009. "Funktionsgerechte Informationsversorgung des Aufsichtsrats — Von der Negation über die Integration zur Affirmation betriebswirtschaftlicher Ansätze," Schmalenbach Journal of Business Research, Springer, vol. 61(5), pages 530-549, August.
John P. Harding & Xiaozhong Liang & Stephen L. Ross, 2009. "Bank Capital Requirements and Capital Structure," Working papers 2009-09, University of Connecticut, Department of Economics.

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, vol. 1(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, vol. 1(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, June.
Sandra Milena Munoz López, 2008. "La gestión de lo público: Una perspectiva contable," Revista Ad-Minister, Universidad EAFIT, June.
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, vol. 7(3), pages 257-276, November.
- 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 2008-04, Board of Governors of the Federal Reserve System (U.S.).
- 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 13726, National Bureau of Economic Research, Inc.
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, vol. 4(1), pages 18-49.
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, vol. 7(3), pages 257-276, November.
- 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 13726, National Bureau of Economic Research, Inc.
- 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 2008-04, Board of Governors of the Federal Reserve System (U.S.).
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, vol. 2(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, vol. 23(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 2008-016, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
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 2008-16, Department of Economics, Management and Quantitative Methods at Università degli Studi di Milano.
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, vol. 7(3), pages 257-276, November.
- 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 2008-04, Board of Governors of the Federal Reserve System (U.S.).
- 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 13726, National Bureau of Economic Research, Inc.
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, vol. 2008(2), pages 73-77.
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, vol. 2008(4), pages 29-36.
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, vol. 4(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, vol. 3.
Robert F. Göx & Uwe Heller, 2008. "Risiken und Nebenwirkungen der Offenlegungspflicht von Vorstandsbezügen: Individual- vs. Kollektivausweis," Schmalenbach Journal of Business Research, Springer, vol. 60(2), pages 98-123, March.
Alfred Wagenhofer, 2008. "Fair Value-Bewertung: Führt sie zu einer nützlicheren Finanzberichterstattung?," Schmalenbach Journal of Business Research, Springer, vol. 60(2), pages 185-194, March.
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, vol. 60(8), pages 809-845, December.
Benito Arruñada, 2011. "Mandatory accounting disclosure by small private companies," European Journal of Law and Economics, Springer, vol. 32(3), pages 377-413, December.
- Benito Arruñada, 2008. "Mandatory accounting disclosure by small private companies," Economics Working Papers 1090, Department of Economics and Business, Universitat Pompeu Fabra.

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), vol. 1(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". 2007-17, 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.
Lukas Haag & Ashok Kaul, 2007. "Reformen auf der Suche nach Skaleneffekten: die Struktur der Verwaltungs- und Verfahrenskosten der ï¿½ffentlichen Unfallkassen in Deutschland," IEW - Working Papers 332, Institute for Empirical Research in Economics - University of Zurich.

2006

Stukach, Victor & Daueshov, Marat, 2002. "Адаптация Хозяйствующих Субъектов Аграрной Сферы: Конъюнктурное Изучение, Государственное Регулирования, Информационная База [Adaptation of economic entities of the agrarian sphere: opportunistic s," MPRA Paper 79120, University Library of Munich, Germany, revised Dec 2015.
- 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 74280, University Library of Munich, Germany, revised 2014.
- Stukach, Victor & Judina, Elena, 2012. "Молочное Скотоводство Сельской Территории: Преимущества Кластерного Взаимодействия Организаций И Домашних Хозяйств В Производстве, Переработке, Маркетинге [Dairy cattle farming in rural areas: adva," MPRA Paper 77953, University Library of Munich, Germany, revised Sep 2012.
- Stukach, Victor & Stepanova, Tanyana & Hramzova, Natali, 2004. "Рынок Производственных Услуг В Сельском Хозяйстве: Инфраструктура; Платежеспособный Спрос; Сегментация; Интеграционные Модели; Кооперативы В Сфере Производственного И Агрохимического Обслуживания [," MPRA Paper 79225, University Library of Munich, Germany, revised Dec 2016.
- Шевченко, Елена & Стукач, Виктор, 2016. "Форсайт: Инструмент Исследования, Основа Формирования Государ-Ственной Стратегии [Foresight: a research tool, a basis of formation of the state strategy]," MPRA Paper 75177, University Library of Munich, Germany, revised 2016.
- Стукач, Виктор & Шумакова, Оксана & Помогаев, Виталий & Гришаев, Егор & Якубенко, Марина & Асташова, Екатерина & Самсонова, Юлия & Ушакова, Елена & Старовойтова, Наталья & Зинич, Алла & Ревякина, Юлия, 2002. "Инфраструктура Агропродовольственного Комплекса Региона: Новые Вызовы [The infrastructure of the agri-food complex of region: New Challenges]," MPRA Paper 73933, University Library of Munich, Germany, revised 2012.

2005

2004

Elisabeth Combes-Thuelin & Lionel Escaffre, 2004. "Performance et juste valeur: La communication financière des établissements de crédit," Post-Print halshs-00150723, HAL.
- Elisabeth Combes-Thuelin & Lionel Escaffre, 2004. "Performance et juste valeur : la communication financière des établissements de crédit," Post-Print halshs-00593050, HAL.

2003

2002

2001

Elisabeth Combes-Thuelin, 2001. "Le lissage du résultat : enjeux spécifiques au secteur bancaire français," Post-Print halshs-00150831, HAL.
- Elisabeth Combes-Thuelin, 2001. "Le Lissage Du Resultat : Enjeux Specifiques Au Secteur Bancaire Francais," Post-Print halshs-00584616, HAL.

2000

Ali, A & Hwang, LS, 2000. "Country-specific factors related to financial reporting and the value relevance of accounting data," Journal of Accounting Research, Wiley Blackwell, vol. 38(1), pages 1-21.
Chen, KCW & Schoderbek, MP, 2000. "The 1993 tax rate increase and deferred tax adjustments: A test of functional fixation," Journal of Accounting Research, Wiley Blackwell, vol. 38(1), pages 23-44.
Joos, P, 2000. "Discussion of the economic consequences of increased disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 38, pages 125-136.
Leuz, C & Verrecchia, RE, 2000. "The economic consequences of increased disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 38, pages 91-124.
- Robert E. Verrecchia & Christian Leuz, 1999. "The Economic Consequences of Increased Disclosure," Working Paper Series: Finance and Accounting 41, Department of Finance, Goethe University Frankfurt am Main.

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, Wiley Blackwell, vol. 37(2), pages 293-317.
Leuz, C & Verrecchia, RE, 2000. "The economic consequences of increased disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 38, pages 91-124.
- Robert E. Verrecchia & Christian Leuz, 1999. "The Economic Consequences of Increased Disclosure," Working Paper Series: Finance and Accounting 41, Department of Finance, Goethe University Frankfurt am Main.

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, Wiley Blackwell, vol. 35(1), pages 115-127.
Amir, E & Ziv, A, 1997. "Recognition, disclosure, or delay: Timing the adoption of SFAS no 106," Journal of Accounting Research, Wiley Blackwell, vol. 35(1), pages 61-81.
Maydew, EL, 1997. "Tax-induced earnings management by firms with net operating losses," Journal of Accounting Research, Wiley Blackwell, vol. 35(1), pages 83-96.

1996

Jacob, J, 1996. "Taxes and transfer pricing: Income shifting and the volume of intrafirm transfers," Journal of Accounting Research, Wiley Blackwell, vol. 34(2), pages 301-312.

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, Wiley Blackwell, vol. 32(1), pages 1-37.
Barth, Me & Mcnichols, Mf, 1994. "Estimation And Market Valuation Of Environmental Liabilities Relating To Superfund Sites," Journal of Accounting Research, Wiley Blackwell, vol. 32, pages 177-209.
Holthausen, Rw, 1994. "Discussion Of Estimation And Market Valuation Of Environmental Liabilities Relating To Superfund Sites," Journal of Accounting Research, Wiley Blackwell, vol. 32, pages 211-219.

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, Wiley Blackwell, vol. 31(1), pages 62-91.
Alford, A & Jones, J & Leftwich, R & Zmijewski, M, 1993. "The Relative Informativeness Of Accounting Disclosures In Different Countries," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 183-223.
Pownall, G, 1993. "The Relative Informativeness Of Accounting Disclosures In Different Countries - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 31, pages 224-229.
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, Wiley Blackwell, vol. 31, pages 265-275.

1992

Wasley, Ce & Linsmeier, Tj, 1992. "A Further Examination Of The Economic Consequences Of Sfas No 2," Journal of Accounting Research, Wiley Blackwell, vol. 30(1), pages 156-164.
Collins, Jh & Shackelford, Da, 1992. "Foreign Tax Credit Limitations And Preferred Stock Issuances," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 103-124.
Outslay, E, 1992. "Foreign Tax Credit Limitations And Preferred Stock Issuances - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 125-130.
Gramlich, J, 1992. "Earnings Management And The Corporate Alternative Minimum Tax - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 154-160.
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, Wiley Blackwell, vol. 30, pages 161-185.
- 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 4171, National Bureau of Economic Research, Inc.
Omer, T, 1992. "Firms Responses To Anticipated Reductions In Tax Rates - The Tax-Reform Act Of 1986 - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 30, pages 186-191.
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, Wiley Blackwell, vol. 30, pages 161-185.
- 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 4171, National Bureau of Economic Research, Inc.

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, Wiley Blackwell, vol. 29, pages 107-142.
Defond, Ml & Smith, Db, 1991. "Discussion Of The Financial And Market Effects Of The Sec Accounting And Auditing Enforcement Releases," Journal of Accounting Research, Wiley Blackwell, vol. 29, pages 143-148.

1988

Noreen, E, 1988. "An Empirical-Comparison Of Probit And Ols Regression Hypothesis Tests," Journal of Accounting Research, Wiley Blackwell, vol. 26(1), pages 119-133.
Haw, Im & Lustgarten, S, 1988. "Evidence On Income Measurement Properties Of Asr No-190 And Sfas No-33 Data," Journal of Accounting Research, Wiley Blackwell, vol. 26(2), pages 331-352.
Harrison, Mark, 2013. "Accounting for Secrets," The Journal of Economic History, Cambridge University Press, vol. 73(4), pages 1017-1049, December.
- Harrison, Mark, 2011. "Accounting for Secrets," CAGE Online Working Paper Series 59, Competitive Advantage in the Global Economy (CAGE).
- Harrison, Mark, 2013. "Accounting for Secrets," The Warwick Economics Research Paper Series (TWERPS) 1015, University of Warwick, Department of Economics.
- Harrison, Mark, 2013. "Accounting for Secrets," Economic Research Papers 270534, University of Warwick - Department of Economics.

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, Wiley Blackwell, vol. 25(2), pages 293-305.
Harper, Rm & Mister, Wg & Strawser, Jr, 1987. "The Impact Of New Pension Disclosure Rules On Perceptions Of Debt," Journal of Accounting Research, Wiley Blackwell, vol. 25(2), pages 327-330.
Evans, Jh & Patton, Jm, 1987. "Signaling And Monitoring In Public-Sector Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 25, pages 130-164.

1986

Pownall, G, 1986. "An Empirical-Analysis Of The Regulation Of The Defense Contracting Industry - The Cost Accounting Standards Board," Journal of Accounting Research, Wiley Blackwell, vol. 24(2), pages 291-315.

1985

Apostolou, Ng & Giroux, Ga & Welker, Rb, 1985. "The Information-Content Of Municipal Spending Rate Data," Journal of Accounting Research, Wiley Blackwell, vol. 23(2), pages 853-858.
Bublitz, B & Frecka, Tj & Mckeown, Jc, 1985. "Market Association Tests And Fasb Statement No 33 Disclosures - A Reexamination," Journal of Accounting Research, Wiley Blackwell, vol. 23, pages 1-23.
Elliott, J, 1985. "Discussion Of Market Association Tests And Fasb Statement No 33 Disclosures - A Reexamination," Journal of Accounting Research, Wiley Blackwell, vol. 23, pages 24-27.

1984

Ingram, Rw, 1984. "Economic Incentives And The Choice Of State Government Accounting Practices," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 126-144.
Dyckman, Tr & Zeff, Sa, 1984. "2 Decades Of The Journal-Of-Accounting-Research," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 225-247.
Wescott, Sh, 1984. "Accounting Numbers And Socioeconomic Variables As Predictors Of Municipal General Obligation Bond Ratings," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 412-423.
Puro, M, 1984. "Audit Firm Lobbying Before The Financial Accounting Standards Board - An Empirical-Study," Journal of Accounting Research, Wiley Blackwell, vol. 22(2), pages 624-646.

1983

Schipper, K & Thompson, R, 1983. "The Impact Of Merger-Related Regulations On The Shareholders Of Acquiring Firms," Journal of Accounting Research, Wiley Blackwell, vol. 21(1), pages 184-221.
Brown, Pr, 1983. "Independent Auditor Judgment In The Evaluation Of Internal Audit Functions," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 444-455.
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, Wiley Blackwell, vol. 21(2), pages 619-622.
Sterner, Ja, 1983. "An Empirical-Evaluation Of Sfas No-55," Journal of Accounting Research, Wiley Blackwell, vol. 21(2), pages 623-628.

1982

Joyce, Ej & Libby, R & Sunder, S, 1982. "Using The Fasbs Qualitative Characteristics In Accounting Policy Choices," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 654-675.
Selto, Fh & Grove, Hd, 1982. "Voting Power Indexes And The Setting Of Financial Accounting Standards - Extensions," Journal of Accounting Research, Wiley Blackwell, vol. 20(2), pages 676-688.
Lev, B & Ohlson, Ja, 1982. "Market-Based Empirical-Research In Accounting - A Review, Interpretation, And Extension," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 249-322.
Beaver, Wh, 1982. "Market-Based Empirical-Research In Accounting - A Review, Interpretation, And Extension - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 20, pages 323-331.

1981

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

1980

Warren, Cs, 1980. "Uniformity Of Auditing Standards - A Replication," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 312-324.
Gray, Sj, 1980. "The Impact Of International Accounting Differences From A Security-Analysis Perspective - Some European Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 18(1), pages 64-76.
Gonedes, Nj, 1980. "Public Disclosure Rules, Private Information-Production Decisions, And Capital-Market Equilibrium," Journal of Accounting Research, Wiley Blackwell, vol. 18(2), pages 441-476.

1978

Gray, Sj, 1978. "Segment Reporting And The Eec Multinationals," Journal of Accounting Research, Wiley Blackwell, vol. 16(2), pages 242-253.
Ro, Bt, 1978. "Disclosure Of Capitalized Lease Information And Stock-Prices," Journal of Accounting Research, Wiley Blackwell, vol. 16(2), pages 315-340.
Abdelkhalik, Ar & Mckeown, Jc, 1978. "Disclosure Of Estimates Of Holding Gains And The Assessment Of Systematic Risk - Reply," Journal of Accounting Research, Wiley Blackwell, vol. 16, pages 106-110.
Abdelkhalik, Ar & Mckeown, Jc, 1978. "Disclosure Of Estimates Of Holding Gains And The Assessment Of Systematic Risk," Journal of Accounting Research, Wiley Blackwell, vol. 16, pages 46-77.
Easman, Ws, 1978. "Disclosure Of Estimates Of Holding Gains And The Assessment Of Systematic Risk," Journal of Accounting Research, Wiley Blackwell, vol. 16, pages 78-92.
Ingberman, Mj, 1978. "Disclosure Of Estimates Of Holding Gains And The Assessment Of Systematic Risk - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 16, pages 93-95.
Boatsman, Jr & Revsine, L, 1978. "Disclosure Of Estimates Of Holding Gains And The Assessment Of Systematic Risk - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 16, pages 96-105.

1977

Rockness, Ho & Nikolai, La, 1977. "Assessment Of Apb Voting Patterns," Journal of Accounting Research, Wiley Blackwell, vol. 15(1), pages 154-116.
Schipper, K, 1977. "Financial Distress In Private Colleges," Journal of Accounting Research, Wiley Blackwell, vol. 15, pages 1-53.
Zimmerman, Jl, 1977. "Municipal Accounting Maze - Analysis Of Political Incentives," Journal of Accounting Research, Wiley Blackwell, vol. 15, pages 107-155.
Hansen, Es, 1977. "Municipal Finances In Perspective - Look At Interjurisdictional Spending And Revenue Patterns," Journal of Accounting Research, Wiley Blackwell, vol. 15, pages 156-208.
Elnicki, Ra, 1977. "Hospital Working Capital - Empirical-Study," Journal of Accounting Research, Wiley Blackwell, vol. 15, pages 209-240.
Clark, Tn, 1977. "Fiscal Management Of American Cities - Funds Flow Indicators," Journal of Accounting Research, Wiley Blackwell, vol. 15, pages 54-106.

1976

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

1975

Warren, Cs, 1975. "Uniformity Of Auditing Standards," Journal of Accounting Research, Wiley Blackwell, vol. 13(1), pages 162-176.

1974

Meyer, Pe, 1974. "Apbs Independence And Its Implications For Fasb," Journal of Accounting Research, Wiley Blackwell, vol. 12(1), pages 188-196.
Sorter, Gh & Gans, Ms, 1974. "Opportunities And Implications Of Report On Objectives Of Financial Statements," Journal of Accounting Research, Wiley Blackwell, vol. 12, pages 1-28.
Cyert, Rm & Ijiri, Y, 1974. "Problems Of Implementing Trueblood Objectives Report," Journal of Accounting Research, Wiley Blackwell, vol. 12, pages 29-47.

1973

Sunder, S, 1973. "Relationship Between Accounting Changes And Stock Prices - Problems Of Measurement And Some Empirical-Evidence," Journal of Accounting Research, Wiley Blackwell, vol. 11, pages 1-45.
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, Wiley Blackwell, vol. 11, pages 46-59.

1971

Ball, R, 1971. "Index Of Empirical Research In Accounting," Journal of Accounting Research, Wiley Blackwell, vol. 9(1), pages 1-31.
Lee, Ta, 1971. "Historical Development Of Internal Control From Earliest Times To End Of Seventeenth Century," Journal of Accounting Research, Wiley Blackwell, vol. 9(1), pages 150-157.
Fu, P, 1971. "Governmental Accounting In China During Chou Dynasty (1122 Bc-256 Bc)," Journal of Accounting Research, Wiley Blackwell, vol. 9(1), pages 40-51.

1970

Skousen, Kf, 1970. "Chronicle Of Events Surrounding Segment Reporting Issue," Journal of Accounting Research, Wiley Blackwell, vol. 8(2), pages 293-299.

1968

Shwayder, K, 1968. "Relevance," Journal of Accounting Research, Wiley Blackwell, vol. 6(1), pages 86-97.
Firmin, Pa & Goodman, Ss & Hendricks, Te & Linn, Jj, 1968. "University Cost Structure And Behavior - Empirical Study," Journal of Accounting Research, Wiley Blackwell, vol. 6, pages 122-155.
Bell, He, 1968. "University Cost Structure And Behavior - Empirical Study - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 6, pages 156-159.
Robinson, Dd, 1968. "University Cost Structure And Behavior - Empirical Study - Discussion," Journal of Accounting Research, Wiley Blackwell, vol. 6, pages 160-165.
Stone, Ml, 1968. "Problems In Search Of Solutions Through Research," Journal of Accounting Research, Wiley Blackwell, vol. 6, pages 59-66.

1965

Davidson, S, 1965. "Lifo Cost Or Market And Compulsory Tax Reporting Requirements," Journal of Accounting Research, Wiley Blackwell, vol. 3(1), pages 156-158.
Livock, Dm, 1965. "The Accounts Of The Corporation Of Bristol - 1532 To 1835," Journal of Accounting Research, Wiley Blackwell, vol. 3(1), pages 86-102.

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, vol. 6(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, vol. 6(1), pages 34-41, May.
Konosuke Shimamoto & Fumiko Takeda, 2020. "IFRS Adoption and Accounting Conservatism of Japanese Firms with Governance System Transition," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 26(2), pages 161-173, May.
- Konosuke Shimamoto & Fumiko Takeda, 0. "IFRS Adoption and Accounting Conservatism of Japanese Firms with Governance System Transition," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 0, pages 1-13.
Songsheng Chen & Jun Guo & Qingqing Liu & Xiaoxiao Tong, 0. "The impact of XBRL on real earnings management: unexpected consequences of the XBRL implementation in China," Review of Quantitative Finance and Accounting, Springer, vol. 0, pages 1-26.
Peter M. Johnson & Thomas J. Lopez & Trevor L. Sorensen, 0. "Did SFAS 141/142 improve the market’s understanding of net assets, goodwill, or other intangible assets?," Review of Quantitative Finance and Accounting, Springer, vol. 0, pages 1-25.
Kusano, Masaki & Sakuma, Yoshihiro, 2019. "Effects of recognition versus disclosure of finance leases on audit fees and costs: Evidence from Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 15(1), pages 53-68.
- Masaki KUSANO & Yoshihiro SAKUMA, 2018. "Effects of Recognition versus Disclosure of Finance Leases on Audit Fees and Costs: Evidence from Japan," Discussion papers e-18-004, Graduate School of Economics , Kyoto University.
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, vol. 13(4), pages 329-363, November.
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, vol. 15(3), pages 129-141, August.
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 14115959, International Institute of Social and Economic Sciences.
Oliver Henk, 0. "Internal control through the lens of institutional work: a systematic literature review," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 0, pages 1-35.
Markus Widmann & Florian Follert & Matthias Wolz, 0. "What is it going to cost? Empirical evidence from a systematic literature review of audit fee determinants," Management Review Quarterly, Springer, vol. 0, pages 1-35.
Ying Cao & Linda A. Myers & Albert Tsang & Yong George Yang, 0. "Management forecasts and the cost of equity capital: international evidence," Review of Accounting Studies, Springer, vol. 0, pages 1-48.
Mark M. Suazo, 2007. "Implications of the Affective Response to Psychological Contract Breach," Working Papers 0028, College of Business, University of Texas at San Antonio.

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

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