Items where Division is "Accounting" and Year is

  • University Structure (97939)
  • Accounting (630)
    Number of items: 624.
    A
  • From accounting to economics:the role of aggregate special items in gauging the state of the economy. Abdalla, Ahmed Mahmoud Ahmed and Carabias, Jose M.
  • The real-time macro content of corporate financial reports:a dynamic factor model approach. Abdalla, Ahmed and Carabias, Jose M. and Patatoukas, Panos N. picture_as_pdf
  • Accounting standards and analysts' forecasts: the impact of FRS3 on analysts' ability to forecast EPS. Acker, D. and Horton, Joanne and Tonks, Ian
  • Board conduct in banks. Agarwal, Samanvaya and Kamath, Saipriya and Subramanian, Krishnamurthy and Tantri, Prasanna picture_as_pdf
  • Delivering performance:the capital market framing of financial numbers from a preparer perspective. Ahblom, Per and Sjögren, Ebba picture_as_pdf
  • Research and development activity and expected returns in the United Kingdom. Al-Horani, A. and Pope, Peter and Stark, A. W.
  • Accounting for groups:the dynamics of intragroup deliberation. Alexander, J Mckenzie and Morley, Julia picture_as_pdf
  • Dynamics and limits of regulatory privatization:reorganizing audit oversight in Russia. Alon, Anna and Mennicken, Andrea and Samsonova-Taddei, Anna description
  • Cross‐border information transfers: evidence from profit warnings issued by European firms. Alves, Paulo and Pope, Peter and Young, Steven
  • Trust, social capital, and the bond market benefits of ESG performance. Amiraslani, Hami and Lins, Karl V. and Servaes, Henri and Tamayo, Ane picture_as_pdf
  • Location, location, location! Real effects from the mandated removal of pension expected return from operating income. Anantharaman, Divya and Chuk, Elizabeth and Kamath, Saipriya picture_as_pdf
  • A demotion in disguise? The real effects of relocating pension smoothing from operating income to non-operating income. Anantharaman, Divya and Chuk, Elizabeth and Kamath, Saipriya picture_as_pdf
  • The Tax Cut and Jobs Act (2017) as a driver of pension derisking:a comprehensive examination. Anantharaman, Divya and Kamath, Saipriya and Li, Shengnan picture_as_pdf
  • Trump’s tax cuts in 2017 helped decrease risks for pension plans. Anantharaman, Divya and Kamath, Saipriya and Li, Shengnan picture_as_pdf
  • Bank earnings forecasts, risk and the crisis. Anolli, Mario and Beccalli, Elena and Molyneux, Philip
  • The dynamics of (dis)integrated risk management: a comparative field study. Arena, Marika and Arnaboldi, Michela and Palermo, Tommaso
  • Asymmetric loss functions and the rationality of expected stock returns. Aretz, Kevin and Bartram, Söhnke M. and Pope, Peter
  • Macroeconomic risks and characteristic-based factor models. Aretz, Kevin and Bartram, Söhnke M. and Pope, Peter
  • Common factors in default risk across countries and industries. Aretz, Kevin and Pope, Peter
  • Real options models of the firm, capacity overhang, and the cross-section of stock returns. Aretz, Kevin and Pope, Peter F.
  • Managerial innovations in central government: not wrong, but hard to explain. Arnaboldi, Michela and Azzone, Giovanni and Palermo, Tommaso
  • Translating ambiguous reforms: doing better next time? Arnaboldi, Michela and Palermo, Tommaso
  • Risk culture in financial organisations: an interim report. Ashby, Simon and Palermo, Tommaso and Power, Michael
  • British research in accounting and finance (2001–2007): the 2008 research assessment exercise. Ashton, David and Beattie, Vivien and Broadbent, Jane and Brooks, Chris and Draper, Paul and Ezzamel, Mahmoud and Gwilliam, David and Hodgkinson, Robert and Hoskin, Keith and Pope, Peter and Stark, Andrew
  • Are carbon emissions associated with stock returns? Aswani, Jitendra and Raghunandan, Aneesh and Rajgopal, Shivaram picture_as_pdf
  • Are carbon emissions associated with StockReturns? - Reply. Aswani, Jitendra and Raghunandan, Aneesh and Rajgopal, Shiva picture_as_pdf
  • Discussion of the impact of dual class structure on earnings management activities. Athanasakou, Vasiliki E.
  • Understanding the earnings reporting practices of UK firms and their interactions with analysts' earnings forecasts. Athanasakou, Vasiliki E. and Choi, Young-Soo and Lin, Stephen and Walker, Martin and Young, Steven and Chan, Ann and Lee, Edward and Mak, Chun Yu and Osma, Beatriz Garcia and Strong, Norman
  • The perceived credibility of forward-looking performance disclosures. Athanasakou, Vasiliki E. and Hussainey, Khaled
  • Investor attention to salient features of analyst forecasts. Athanasakou, Vasiliki E. and Simpson, Ana
  • Earnings management or forecast guidance to meet analyst expectations? Athanasakou, Vasiliki E. and Strong, Norman and Walker, Martin
  • The association between classificatory and inter-temporal smoothing: Evidence from the UK's FRS 3. Athanasakou, Vasiliki E. and Strong, Norman and Walker, Martin
  • Classificatory income smoothing: the impact of a change in regime of reporting financial performance. Athanasakou, Vasiliki E. and Strong, Norman C and Walker, Martin
  • The market reward for achieving analyst earnings expectations: does managing expectations or earnings matter? Athanasakou, Vasiliki E. and Strong, Norman C and Walker, Martin
  • The relative concentration of bad versus good news flows. Athanasakou, Vasiliki E. and Strong, Norman C and Walker, Martin
  • Financial projections in innovation selection:the role of scenario presentation, expertise, and risk. Avagyan, Vardan and Camacho, Nuno and Van der Stede, Wim A. and Stremersch, Stefan picture_as_pdf
  • Adopting performance appraisal and reward systems: a qualitative analysis of public sector organisational change. Azzone, Giovanni and Palermo, Tommaso
  • B
  • Public equity and audit pricing in the United States. Badertscher, Brad A. and Jorgensen, Bjorn N. and Katz, Sharon and Kinney, William R.
  • Have rating agencies become more conservative? Implications for capital structure and debt pricing. Baghai, Ramin P. and Seraves, Henri and Tamayo, Ane
  • Adopting the rights-based model: music multinationals and local music industries since 1945. Bakker, Gerben
  • Adopting the rights-based model: music multinationals and local music industries since 1945. Bakker, Gerben
  • Bedrijfsstrategieën, overheidsbeleid en de Europese filmmarkt tijdens het Interbellum. Bakker, Gerben
  • Book review: Hollywood's film wars with France: film-trade diplomacy and the emergence of the French film quota policy. Bakker, Gerben
  • Book review: In het wereldfilmstelsel: identiteit en organisatie van de Nederlandse film sedert 1945. Bakker, Gerben
  • Book review: Kodak and the lens of nostalgia. Bakker, Gerben
  • Book review: Oorlogsdocumentatie ’40-45: Vierde Jaarboek van het Rijksinstituut voor Oorlogsdocumentatie. Bakker, Gerben
  • Book review: Vom Flügeltelegraphen zum Internet. Geschichte der modernen Telekommunikation. Bakker, Gerben
  • Book review: Wall Street to Main Street: Charles Merrill and middle class investors. Bakker, Gerben
  • Book review: Wellcome & co.: knowledge, trust, profit and the transformation of the British pharmaceutical industry, 1880-1940. Bakker, Gerben
  • Book review: an international history of the recording industry. Bakker, Gerben
  • Book review: creative urban milieus: historical perspectives on culture, economy, and the city. Bakker, Gerben
  • Book review: engulfed:the death of Paramount Pictures and the birth of corporate Hollywood. Bakker, Gerben
  • Book review: family, family firm and strategy: six Dutch family firms in the food industry, 1880-1970. Bakker, Gerben
  • Book review: from betamax to blockbuster: video stores and the invention of movies on video. Bakker, Gerben
  • Book review: global experience industries: the business of the experience economy - by Jens Christensen. Bakker, Gerben
  • Book review: networks of entertainment: early film distribution, 1895-1915. Bakker, Gerben
  • Book review: painting outside the lines: patterns of creativity in modern art. Bakker, Gerben
  • Book review: playback: from the victrola to MP3: 100 years of music, machines and money. Bakker, Gerben
  • Book review: quarter notes and bank notes: the economics of music composition in the eighteenth and nineteenth centuries. Bakker, Gerben
  • Book review: retooling: a historian confronts technological change. Bakker, Gerben
  • Book review: the consumer trap: big business marketing in American life. Bakker, Gerben
  • Book review: the entertainment industry. Bakker, Gerben
  • Book review: the invention of enterprise: entrepreneurship from ancient Mesopotamia to modern times. Bakker, Gerben
  • Book review: the red rooster scare: making cinema American, 1900-1910. Bakker, Gerben
  • Book review: the second century of cinema: the past and future of the moving image. Bakker, Gerben
  • Book review:technological change and the evolution of corporate innovation: the structure of patenting, 1890-1990. Bakker, Gerben
  • How motion pictures industrialized entertainment. Bakker, Gerben
  • How they made news pay: news traders’ quest for crisis-resistant business models. Bakker, Gerben
  • Leisure time and structure of household entertainment expenditure, 1890-1940. Bakker, Gerben
  • Leisure time, cinema and the structure of household entertainment expenditure, 1890-1940. Bakker, Gerben
  • Money for nothing: how firms have financed R&D-projects since the Industrial Revolution. Bakker, Gerben
  • Money for nothing: how firms have financed R&D-projects since the industrial revolution. Bakker, Gerben
  • Paying for crisis news: the dilemmas of news organizations. Bakker, Gerben picture_as_pdf
  • Richard E. Caves. Creative Industries: Contracts between Art and Commerce. Cambridge, Mass.:Harvard University Press, 2000. ix 454 pp. ISBN 0-674-00164-8, $45.00. - Lary May. The Big Tomorrow: Hollywood and the Politics of the American Way. Chicago:University of Chicago Press, 2000. xvi 348 pp. ISBN 0-226-51162-6, $32.50. Bakker, Gerben
  • Soft power: the media industries in Britain since 1870. Bakker, Gerben
  • Structural change and the growth contribution of services: how motion pictures industrialized US spectator entertainment. Bakker, Gerben
  • Sunk costs and the dynamics of creative industries. Bakker, Gerben
  • Time and productivity growth in services: how motion pictures industrialized entertainment. Bakker, Gerben
  • Trade Follows the Film: Europe versus Hollywood in the Interwar Years. Bakker, Gerben
  • Trading facts: Arrow's fundamental paradox and the origins of global news networks. Bakker, Gerben
  • The decline and fall of the European film industry: sunk costs, market size and market structure, 1890-1927. Bakker, Gerben
  • The evolution of entertainment consumption and the emergence of cinema, 1890-1940. Bakker, Gerben
  • The evolution of the British entertainment business: film, music and videogames. Bakker, Gerben
  • The making of a music multinational: Polygram's international businesses, 1945-1998. Bakker, Gerben
  • The quality race: feature films and market dominance in the United States and Europe in the 1910s. Bakker, Gerben
  • The sources of growth in a technologically progressive economy: the United States, 1899-1941. Bakker, Gerben and Crafts, Nicholas and Woltjer, Pieter
  • Studying the past to plan for the future: a case study analysis of the unintended and indirect effects of regulation on productivity. Bakker, Gerben and Iliopoulou, Stavroula
  • Corporate governance research in "the rest of the world". Balachandran, Kashi R. and Dossi, Andrea and Van der Stede, Wim A.
  • Managerial performance evaluation and real options. Baldenius, Tim and Nezlobin, Alexander and Vaysman, Igor
  • Business risk management in government: pitfalls and possibilities. Baldwin, Robert and Hood, Christopher and Rothstein, Henry and Hutter, Bridget M. and Power, Michael
  • Is regulation right? Baldwin, Robert and Hood, Christopher and Rothstein, Henry and Hutter, Bridget M. and Power, Michael
  • Risk management and business regulation. Baldwin, Robert and Hood, Christopher and Rothstein, Henry and Hutter, Bridget M. and Power, Michael
  • Contractibility and transparency of financial statement information prepared under IFRS:evidence from debt contracts around IFRS adoption. Ball, Ray and Li, Xi and Shivakumar, Lakshmanan
  • Are audit fees discounted in initial year audit engagements? Barua, Abhijit and Lennox, Clive S. and Raghunandan, Aneesh picture_as_pdf
  • Corporate risk management: evidence from product liability. Beatty, Anne and Gron, Anne and Jorgensen, Bjorn N.
  • Bankruptcy in groups. Beaver, William and Cascino, Stefano and Correia, Maria and McNichols, Maureen picture_as_pdf
  • Bankruptcy in groups. Beaver, William H and Cascino, Stefano and Correia, Maria and McNichols, Maureen F. picture_as_pdf
  • Business groups manage credit risk by reshuffling resources amongst units. Beaver, William H and Cascino, Stefano and Correia, Maria and McNichols, Maureen F.
  • Group affiliation and default prediction. Beaver, William H and Cascino, Stefano and Correia, Maria and McNichols, Maureen F.
  • Earnings management, forecast guidance and the banking crisis. Beccalli, Elena and Bozzolan, Saverio and Menini, Andrea and Molyneux, Philip
  • M&A operations and performance in banking. Beccalli, Elena and Frantz, Pascal
  • What are the determinants of mergers and acquisitions in banking. Beccalli, Elena and Frantz, Pascal
  • Why are some banks recapitalized and others taken over? Beccalli, Elena and Frantz, Pascal
  • The determinants of mergers and acquisitions in banking. Beccalli, Elena and Frantz, Pascal
  • How analysts process information:technical and financial disclosures in the microprocessor industry. Beccalli, Elena and Miller, Peter and O'Leary, Ted
  • Hidden effects of bank recapitalizations. Beccalli, Elena and Frantz, Pascal and Lenoci, Francesca
  • The link between earnings timeliness, earnings conservatism and board composition: evidence from the UK. Beekes, Wendy and Pope, Peter and Young, Steven
  • Earnings management within multinational corporations. Beuselinck, Christof and Cascino, Stefano and Deloof, Marc and Vanstraelen, Ann
  • Management Accounting Manual. Bhimani, A.
  • Managing processes, quality and costs: a case study. Bhimani, Al and Mülder, Peter S.
  • As businesses go digital, accounting takes on a new meaning. Bhimani, Alnoor picture_as_pdf
  • Cost management in the digital age. Bhimani, Alnoor
  • Digital data and management accounting:why we need to rethink research methods. Bhimani, Alnoor picture_as_pdf
  • European management accounting research: traditions in the making. Bhimani, Alnoor
  • Exploring big data’s strategic consequences. Bhimani, Alnoor
  • Financial management for technology start ups: A handbook for growth. Bhimani, Alnoor
  • Handbook of management accounting. Bhimani, Alnoor
  • Is accounting keeping pace with digitalization? Bhimani, Alnoor picture_as_pdf
  • Management accounting system implementation success: is reporting useful information sufficient? Bhimani, Alnoor
  • Mapping methodological frontiers in cross-national management control research. Bhimani, Alnoor
  • Period-tracking apps:how femtech creates value for users and platforms. Bhimani, Alnoor picture_as_pdf
  • Risk management, corporate governance and management accounting: emerging interdependencies. Bhimani, Alnoor
  • Tech start-ups need a different approach to financial management. Bhimani, Alnoor
  • The role of a crisis in reshaping the role of accounting. Bhimani, Alnoor
  • Activity based costing. Bhimani, Alnoor and Bromwich, Michael
  • Management accounting in a digital and global economy: the interface of strategy, technology, and cost information. Bhimani, Alnoor and Bromwich, Michael
  • Management accounting: retrospect and prospect. Bhimani, Alnoor and Bromwich, Michael
  • How do enterprises respond to a managerial accounting performance measure mandated by the state? Bhimani, Alnoor and Dai, Narisa Tianjing and Sivabalan, Prabhu and Tang, Guliang
  • Inter-organizational cost management in a Brazilian context. Bhimani, Alnoor and De Souza, B. C. and Rocha, W.
  • Collaboration, competition and strategic costing: knowing when to start learning. Bhimani, Alnoor and Frantz, Pascal and Gulamhussen, Mohamed Azzim and Ncube, Mthuli
  • Cost management diversity in a global world: what can we learn? Bhimani, Alnoor and Gosselin, Maurice
  • The effectiveness of the auditor's going-concern evaluation as an external governance mechanism: evidence from loan defaults. Bhimani, Alnoor and Gulamhussen, Mohamed Azzim and Lopes, Samuel
  • Accounting and non-accounting determinants of default: an analysis of privately-held firms. Bhimani, Alnoor and Gulamhussen, Mohamed Azzim and Lopes, Samuel Da-Rocha
  • Owner liability and financial reporting information as predictors of firm default in bank loans. Bhimani, Alnoor and Gulamhussen, Mohamed Azzim and Rocha Lopes, Samuel
  • The role of financial, macroeconomic, and non-financial information in bank loan default timing prediction. Bhimani, Alnoor and Gulamhussen, Mohamed Azzim and da Rocha Lopes, Samuel
  • Do national development factors affect cryptocurrency adoption? Bhimani, Alnoor and Hausken, Kjell and Arif, Sameen picture_as_pdf
  • Agent takeover risk of principal in outsourcing relationships. Bhimani, Alnoor and Hausken, Kjell and Ncube, Mthuli
  • Management and Cost Accounting. Bhimani, Alnoor and Horngren, Charles. T and Foster, George and Datar, Srikant
  • British management accountants: strategically oriented? Bhimani, Alnoor and Keshtvarz, M.
  • Measurement costs and control in outsourcing relationships. Bhimani, Alnoor and Lopes, Alexsandro and De Aquino, Andre Carlos Busanelli
  • How Siemens designed its target costing system to redesign its products. Bhimani, Alnoor and Neike, C.
  • Targeting excellence: target cost management at Toyota in the UK. Bhimani, Alnoor and Okano, Hiroshi
  • Firms adopt corporate social responsibility for complex reasons. Bhimani, Alnoor and Silvola, Hanna and Sivabalan, Prabhu
  • Voluntary corporate social responsibility reporting: a study of early and late reporter motivations and outcomes. Bhimani, Alnoor and Silvola, Hanna and Sivabalan, Prabhu
  • Annual budgets and rolling budgets use in UK and Australian firms. Bhimani, Alnoor and Sivabalan, Prabhu and Soonawalla, Kazbi and Wakefield, James picture_as_pdf
  • Sustainability and organizational connectivity at HSBC. Bhimani, Alnoor and Soonawalla, Kazbi
  • Digitisation, ‘big data’ and the transformation of accounting information. Bhimani, Alnoor and Willcocks, Leslie P.
  • Does greater user representation lead to more user focused standards? An empirical investigation of IASB’s approach to standard setting. Bhimani, Alnoor and Bond, David and Sivabalan, Prabhu picture_as_pdf
  • A study of the linkages between rolling budget forms, uncertainty and strategy. Bhimani, Alnoor and Sivabalan, Prabhu and Soonawalla, Kazbi
  • ‘Old hens make the best soup’: accounting for the earning process and the IASB/FASB attempts to reform revenue recognition accounting standards. Biondi, Yuri and Tsujiyama, Eiko and Glover, Jonathan and Jenkins, Nicole T. and Jorgensen, Bjorn N. and Lacey, John and Macve, Richard
  • Relative performance evaluation and strategic peer-harming disclosures. Bloomfield, Matthew J. and Heinle, Mirko and Timmermans, Oscar picture_as_pdf
  • The social structure of communication in major accounting research journals. Bonner, Sarah E and Hesford, James W and Van der Stede, Wim A. and Young, S. Mark
  • Public company auditing around the securities exchange act:historical lessons for ESG assurance. Bourveau, Thomas and Breuer, Matthias and Koenraadt, Jeroen and Stoumbos, Robert picture_as_pdf
  • The ACCA/BAA distinguished academic 1999 lecture - angels and trolls: the ASB's statement of principles for financial reporting. Bromwich, Michael
  • Principles-versus-rules-based accounting standards:The FASB's standard setting strategy. Bromwich, Michael and Benston, G.J and Wagenhofer, Alfred
  • Management accounting: pathways to progress. Bromwich, Michael and Bhimani, Alnoor
  • Activity-based costing systems and incremental costs. Bromwich, Michael and Hong, Cheolkyu
  • Hicksian income in the conceptual framework. Bromwich, Michael and Macve, Richard and Sunder, Shyam
  • Regulation and accounting. Bromwich, Michael and Vaas, P.
  • The interplay between mandatory country-by-country reporting, geographic segment reporting, and tax havens:evidence from the European Union. Brown, Rodney J. and Jorgensen, Bjorn N. and Pope, Peter F.
  • Earnings quality: evidence from Canadian firms’ choice between IFRS and U.S. GAAP. Burnett, Brian M. and Gordon, Elizabeth A. and Jorgensen, Bjorn N. and Linthicum, Cheryl L.
  • The stock market reaction to losing or gaining foreign private issuer status. Burnett, Brian M. and Jorgensen, Bjorn N. and Pollard, Troy J.
  • Rule-making by the European financial supervisory authorities: walking a tight rope. Busuioc, Madalina
  • C
  • Book review: Europe’s border crisis: biopolitical security and beyond. Cabane, Lydie
  • CFO role and CFO compensation:an empirical analysis of their implications. Caglio, Ariela and Dossi, Andrea and Van der Stede, Wim A.
  • Applying international accounting standards. Cairns, David
  • The Financial Times International Accounting Standards survey 1999. Cairns, David
  • Improving financial reporting in transition economies. Cairns, David
  • International accounting standards survey 2000: an assessment of the use of IAS in the financial statements of listed companies. Cairns, David
  • IFRS fair value measurement and accounting policy choice in the United Kingdom and Australia. Cairns, David and Massoudi, Dianne and Taplin, Ross H. and Tarca, Ann
  • The convergence handbook: a comparison between IASs and UK financial reporting requirements. Cairns, David and Nobes, Christopher
  • Downside risk, capital flexibility and operating leases. Carabias, Jose M.
  • The real-time information content of macroeconomic news:implications for firm-level earnings expectations. Carabias, Jose M.
  • Discussion of:the state expropriation risk and the pricing of foreign earnings. Cascino, Stefano picture_as_pdf
  • La funzione informativa del conservatism nella comunicazione di bilancio. Cascino, Stefano
  • Shaping global accounting standards. Cascino, Stefano picture_as_pdf
  • Verso un inquadramento del rapporto tra informazione di bilancio e modelli di governo delle imprese. Cascino, Stefano
  • The usefulness of financial accounting information:evidence from the field. Cascino, Stefano and Clatworthy, Mark A. and Osma, Beatriz Garcia and Gassen, Joachim and Imam, Shahed picture_as_pdf
  • Who uses financial reports and for what purpose? Evidence from capital providers. Cascino, Stefano and Clatworthy, Mark A. and Osma, Beatriz Garcia and Gassen, Joachim and Imam, Shahed and Jeanjean, Thomas
  • United Kingdom. Cascino, Stefano and Correia, Maria
  • Reflections on the 20-year anniversary of worldwide IFRS adoption. Cascino, Stefano and Daske, Holger and Defond, Mark and Florou, Annita and Gassen, Joachim and Hung, Mingyi picture_as_pdf
  • Have unified standards made financial reporting more comparable? Cascino, Stefano and Gassen, Joachim
  • What drives the comparability effect of mandatory IFRS adoption? Cascino, Stefano and Gassen, Joachim
  • The influence of family ownership on the quality of accounting information. Cascino, Stefano and Pugliese, Amedeo and Mussolino, Donata and Sansone, Chiara
  • Does CEO inside debt really improve financial reporting quality? Cascino, Stefano and Széles, Máté and Veenman, David picture_as_pdf
  • Bridging financial reporting research and policy: a discussion of “the impact of accounting standards on pension investment decisions”. Cascino, Stefano
  • Stock-bond return co-movement and accounting information. Cascino, Stefano
  • Does consumer protection enhance disclosure credibility in reward crowdfunding? Cascino, Stefano and Correia, Maria and Tamayo, Ane picture_as_pdf
  • Labor market effects of spatial licensing requirements:evidence from CPA mobility. Cascino, Stefano and Tamayo, Ane and Vetter, Felix picture_as_pdf
  • Translations in regulatory space: the arenas of regulatory innovation in accounting standard setting. Chahed, Yasmine
  • The value of research activities “other than” publishing articles:reflections on an experimental workshop series. Chahed, Yasmine and Charnock, Robert and Du Rietz, Sabina and Joseph Lennon, Niels and Palermo, Tommaso and Parisi, Cristiana and Pflueger, Dane and Sundström, Andreas and Toh, Dorothy and Yu, Lichen picture_as_pdf
  • Executive pay: where is the stick? Chahed, Yasmine and Muller, Hans-Eric
  • Linking accounting, institutions and organizations. Chapman, Chris S. and Cooper, David J. and Miller, Peter
  • Civil society as a quasi-regulator: accounting for carbon risk. Charnock, Robert
  • Accounting for leases and corporate investment. Chen, Ciao-Wei and Correia, Maria and Urcan, Oktay picture_as_pdf
  • Implied cost of equity capital in earnings-based valuation: international evidence. Chen, Feng and Jorgensen, Bjorn N. and Yoo, Yong K.
  • Market exit through divestment:the effect of accounting bias on competition. Chen, Hui and Jorgensen, Bjorn
  • The negative effect of regional banking competition on audit quality:evidence from China. Chen, Yuran and Duan, Dongni and Mao, Yidan and Zhang, Lingli picture_as_pdf
  • Managing identity conflicts in organizations: a case study of one welfare non-profit. Chenhall, Robert H. and Hall, Matthew and Smith, David
  • Performance measurement, modes of evaluation and the development of compromising accounts. Chenhall, Robert H. and Hall, Matthew and Smith, David
  • Social capital and management control systems: a study of a non-government organization. Chenhall, Robert H. and Hall, Matthew and Smith, David
  • Social capital: the role of management control systems in NGOs. Chenhall, Robert H. and Hall, Matthew and Smith, David
  • The expressive role of performance measurement systems: a field study of a mental health development project. Chenhall, Robert H. and Hall, Matthew and Smith, David
  • Conservative accounting and linear information valuation models. Choi, Young-Soo and O'Hanlon, John F. and Pope, Peter
  • Are analysts' loss functions asymmetric? Clatworthy, Mark A. and Peel, David A. and Pope, Peter
  • Evaluating the properties of analysts’ forecasts: a bootstrap approach. Clatworthy, Mark A. and Peel, David A. and Pope, Peter
  • Corporate equity ownership, investment, and product market relationships. Clayton, Matthew J. and Jorgensen, Bjorn N.
  • Optimal Cross Holding with Externalities and Strategic interactions. Clayton, Matthew J. and Jorgensen, Bjorn N.
  • On the presence and market-structure of exchanges around the world. Clayton, Matthew J. and Jorgensen, Bjorn N. and Kavajecz, Kenneth A.
  • Performativity, economics and politics: an overview. Cochoy, Franck and Giraudeau, Martin and McFall, Liz
  • Accounting and corporate failure:the evolving role of accounting information in bankruptcy prediction. Correia, Maria picture_as_pdf
  • Asset volatility. Correia, Maria and Kang, Johnny and Richardson, Scott
  • Political connections and SEC enforcement. Correia, Maria M.
  • On the (Ir)relevancy of value-at-risk regulation. Cumperayot, Phornchanok J. and Danielsson, Jon and Jorgensen, Bjorn N. and Vries, Casper G.
  • D
  • The value of value at risk: statistical, financial, and regulatory considerations summary of presentation. Danielsson, Jon and Jorgensen, Bjorn N. and De Vries, Casper G.
  • Incentives for effective risk management. Danielsson, Jon and Jorgensen, Bjorn N. and de Vries, Casper G.
  • Financial distress in small firms: the role played by debt covenants and other monitoring devices. Day, Judy and Taylor, Peter
  • A review of the IFRS adoption literature. De George, Emmanuel T. and Li, Xi and Shivakumar, Lakshmanan
  • Active ownership. Dimson, Elroy and Karakaş, Oğuzhan and Li, Xi
  • The value of statistical forecasts in the UK association football betting market. Dixon, Mark J. and Pope, Peter
  • When do firms deliver on the jobs they promise in return for state aid? Dong, Qingkai and Raghunandan, Aneesh and Rajgopal, Shivaram picture_as_pdf
  • La regulación en su encrucijada:una conversación. Dussauge Laguna, Mauricio I. and Lodge, Martin and Gilad, Sharon and Parrado, Salvador and Mennicken, Andrea and Queiroz Cunha, Bruno picture_as_pdf
  • Dynamic effects of information disclosure on investment efficiency. Dutta, Sunil and Nezlobin, Alexander
  • Information disclosure, firm growth, and the cost of capital. Dutta, Sunil and Nezlobin, Alexander
  • E
  • What you don’t know won’t hurt you:market monitoring and bank supervisors’ preference for private information. Elfers, Ferdinand and Koenraadt, Jeroen picture_as_pdf
  • The L’Aquila earthquake case is not “science on trial”: it is a challenge to the way public officials communicate risk. Etienne, Julien and Palermo, Tommaso
  • Points to consider when self-assessing your empirical accounting research. Evans, John Harry and Feng, Mei and Hoffman, Vicky B. and Moser, Donald V. and Van der Stede, Wim A.
  • Disclosing physician ratings:performance effects and the difficulty of altering rating consensus. Eyring, Henry picture_as_pdf
  • Less information, more comparison, and better performance:evidence from a field experiment. Eyring, Henry and Ferguson, Patrick J. and Koppers, Sebastian picture_as_pdf
  • Performance effects of setting a high reference point for peer-performance comparison. Eyring, Henry and Narayanan, V.G.
  • F
  • Global problems. Fearnley, Stella and Macve, Richard
  • Relative performance evaluation and competitive aggressiveness. Feichter, Christoph and Moers, Frank and Timmermans, Oscar picture_as_pdf
  • From aid to madness. Fernando, Renuka
  • Signs of development. Fernando, Renuka
  • Are international accounting standards more credit relevant than domestic standards? Florou, Annita and Kosi, Urska and Pope, Peter F.
  • Mandatory IFRS adoption and institutional investment decisions. Florou, Annita and Pope, Peter
  • Discretionary write-downs, write-offs, and other restructuring provisions: a signalling approach. Frantz, Pascal
  • Corporate governance and the cost of borrowing. Frantz, Pascal and Instefjord, Norvald
  • Corporate governance and the cost of borrowing. Frantz, Pascal and Instefjord, Norvald
  • Corporate governance, shareholder conflicts and audit quality. Frantz, Pascal and Instefjord, Norvald
  • Debt overhang and debt restructuring. Frantz, Pascal and Instefjord, Norvald
  • Financial regulation: regulatory arbitrage and regulatory harmonization. Frantz, Pascal and Instefjord, Norvald
  • Implications of strategic disclosure of favourable news for capital markets-based research. Frantz, Pascal and Instefjord, Norvald
  • Large shareholders and corporate governance. Frantz, Pascal and Instefjord, Norvald
  • Rules vs principles based financial regulation. Frantz, Pascal and Instefjord, Norvald
  • Executive compensation contracts: a model of disclosure choice. Frantz, Pascal and Instefjord, Norvald and Walker, Martin
  • Executive compensation:a model of disclosure choice. Frantz, Pascal and Instefjord, Norvald and Walker, Martin
  • Debt overhang and non-distressed debt restructuring. Frantz, Pascal and Instefjord, Norvald
  • Regulatory competition and rules/principles-based regulation. Frantz, Pascal and Instefjord, Norvald
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  • Performance measure properties and incentive system design. Gibbs, Michael J and Merchant, Kenneth A and Van der Stede, Wim A. and Vargus, Mark E
  • The information organization:on changes in information technology and organizational design. Gibbs, Michael and Van der Stede, Wim A. picture_as_pdf
  • Conservatism, optimal disclosure policy, and the timeliness of financial reports. Gigler, Frank B. and Hemmer, Thomas
  • Book review: Mazagão: la ville qui traversa l’Atlantique, du Maroc à l’Amazonie (1769-1783),. Giraudeau, Martin
  • Book review: changer de société - refaire de la sociologie. Giraudeau, Martin
  • Book review: morale industrielle et calcul économique dans le premier XIXe siècle. Giraudeau, Martin
  • Business plans. Giraudeau, Martin
  • Faire les affaires. Giraudeau, Martin
  • Imagining (the future) business: how to make firms with plans? Giraudeau, Martin
  • Inclined plans: on the mechanics of modern futures. Giraudeau, Martin
  • La firme en formules: l’aide aux chômeurs créateurs ou repreneurs d’entreprise. Giraudeau, Martin
  • La longue marche du créateur d'entreprise. Giraudeau, Martin
  • Le travail entrepreneurial, ou l'entrepreneur schumpetérien performé. Giraudeau, Martin
  • Performing physiocracy: Pierre Samuel Du Pont de Nemours and the limits of political engineering. Giraudeau, Martin
  • Remembering the future: entrepreneurship guidebooks in the US, from meditation to method (1945-1975). Giraudeau, Martin
  • The business of continuity. Giraudeau, Martin
  • The drafts of strategy: opening up plans and their uses. Giraudeau, Martin
  • The making of the future. A historical sociology of business plans. Giraudeau, Martin
  • Évaluer les projets d’entreprises: les formules du formulaire ACCRE. Giraudeau, Martin
  • The farm as an accounting laboratory: an essay on the history of accounting and agriculture. Giraudeau, Martin
  • Executive compensation, compensation consultants, and shopping for opinion: Evidence from the United Kingdom. Goh, Lisa and Gupta, Aditi
  • Real options in the motion picture industry: evidence from film marketing and sequels. Gong, James Jianxin and Van der Stede, Wim A. and Young, S. Mark
  • Are IFRS – U.S. GAAP reconciliations informative? Gordon, Elizabeth and Jorgensen, Bjorn N. and Linthicum, Cheryl
  • Flexibility in cash-flow classification under IFRS:determinants and consequences. Gordon, Elizabeth A. and Henry, Elaine and Jorgensen, Bjorn N. and Linthicum, Cheryl L.
  • Domestic versus international portfolio selection: a statistical examination of the home bias. Gorman, Larry R. and Jorgensen, Bjorn N.
  • Optimal portfolio choice and stochastic volatility. Gron, Anne and Jorgensen, Bjorn N. and Polson, Nicholas G.
  • Career adaptability, job search self-efficacy and outcomes: A three-wave investigation among Chinese university graduates. Guan, Yanjun and Deng, Hong and Sun, Jiaqing and Wang, Yanan and Cai, Zijun and Ye, Lihui and Fu, Ruchunyi and Wang, Yang and Zhang, Shu and Li, Yuhui
  • Implications of the integral approach and earnings management for alternate annual reporting periods. Gunny, Katherine A. and Jacob, John and Jorgensen, Bjorn N.
  • Quantification = economization? Numbers, ratings and rankings in the prison service of England and Wales. Guter-Sandu, Andrei and Mennicken, Andrea picture_as_pdf
  • Putting ‘off-balance-sheet fiscal agencies’ under the control of the European Parliament could help democratise Eurozone governance. Guter-Sandu, Andrei and Murau, Steffen picture_as_pdf
  • The governance of social risks:nurturing social solidarity through social impact bonds? Guter-sandu, Andrei picture_as_pdf
  • Principals and agents in crisis: reforms of accounting and audit at Lloyd's, 1982-86. Gwilliam, David and Macve, Richard and Meeks, Geoffrey
  • H
  • Accounting information and managerial work. Hall, Matthew
  • Crafting compromises in a strategising process: a case study of an international development organisation. Hall, Matthew
  • Do comprehensive performance measurement systems help or hinder managers' mental model development? Hall, Matthew
  • Evaluation logics in the third sector. Hall, Matthew
  • Realising the richness of psychology theory in contingency-based management accounting research. Hall, Matthew
  • The Supreme Court is constrained by public opinion in cases where the justices fear nonimplementation of their decisions. Hall, Matthew
  • The effect of comprehensive performance measurement systems on role clarity, psychological empowerment and managerial performance. Hall, Matthew
  • How do risk managers become influential?: a field study of toolmaking in two financial institutions. Hall, Matthew and Mikes, Anette and Millo, Yuval picture_as_pdf
  • Who and what really counts? Stakeholder prioritization and accounting for social value. Hall, Matthew and Millo, Yuval and Barman, E
  • Changing the learning environment to promote deep learning approaches in first year accounting students. Hall, Matthew and Ramsay, Alan and Raven, John
  • Mentoring and turnover intentions in public accounting firms: a research note. Hall, Matthew and Smith, David
  • Accountants’ commitment to their profession: considering multiple dimensions of professional commitment and opportunities for future research. Hall, Matthew and Smith, David and Langfield-Smith, Kim
  • The effects of accounting standards – a comment. Haller, Axel and Nobes, Christopher and Cairns, David and Hjelström, Anja and Moya, Soledad and Page, Michael and Walton, Peter
  • Multiple facets of budgeting: an explorantory analysis. Hansen, Stephen C. and Van der Stede, Wim A.
  • Organizing risk:organization and management theory for the risk society. Hardy, Cynthia and Maguire, Steve and Power, Michael and Tsoukas, Hardimos picture_as_pdf
  • Organizing for digital innovation and transformation:bridging between organizational resilience and innovation management. Heinz, Daniel and Hunke, Fabian and Breitschopf, Gregor Felix picture_as_pdf
  • Voluntary disclosure and adverse selection:Bayesian game theoretical inference for green bond labelling regimes. Henide, Karim
  • Management accounting: a bibliographic study. Hesford, James and Lee, Sung-Han and Van der Stede, Wim A. and Young, S. Mark
  • ‘Deprival value’ vs. ‘fair value’ measurement for contract liabilities: how to resolve the ‘revenue recognition’ conundrum? Horton, Joanne and Macve, Richard and Serafeim, George
  • Resources or power?: implications of social networks on compensation and firm performance. Horton, Joanne and Millo, Yuval and Serafeim, George
  • Market reaction to and valuation of IFRS reconciliation adjustments: first evidence from the UK. Horton, Joanne and Serafeim, George
  • Contesting the indigenous development of “Chinese double-entry bookkeeping” and its significance in China’s economic institutions and business organization before c.1850. Hoskin, Keith and Macve, Richard
  • “L'État c'est moi”....ou quoi? On the interrelations of accounting, managing and governing in the French ‘administrative monarchy’: revisiting the Colbert (1661-1683) and Paris brothers (1712-1726) episodes. Hoskin, Keith and Macve, Richard
  • Knowing more as knowing less?: alternative histories of cost and management accounting in the US and the UK. Hoskin, Keith W. and Macve, Richard S.
  • The effects of a mixed approach toward management earnings forecasts: evidence from China. Huang, Xiaobei and Li, Xi and Tse, Senyo and Tucker, Jennifer Wu
  • Rethinking impact and redefining responsibility: The parameters and coordinates of accounting and public management reforms. Humphrey, Christopher and Miller, Peter
  • I
  • Comparability, competition and control:performance management in the correctional services of Germany and England and Wales. Iloga balep, Nathalie and Guter-Sandu, Andrei and Mennicken, Andrea and Huber, Christian picture_as_pdf
  • Do tenure‐based voting rights help mitigate the family firm control‐growth dilemma? Imperatore, Claudia and Pope, Peter F. picture_as_pdf
  • Earnings targets and annual bonus incentives. Indjejikian, Raffi J. and Matĕjka, Michal and Merchant, Kenneth A. and Van der Stede, Wim A.
  • Protecting wall street or main street:SEC monitoring and enforcement of retail-owned firms. Iselin, Michael and Johnson, Bret and Ott, Jacob and Raleigh, Jacob picture_as_pdf
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  • Earnings management and accounting income aggregation. Jacob, John and Jorgensen, Bjorn N.
  • National differences in incentive compensation practices: the differing roles of financial performance measurement in the United States and the Netherlands. Jansen, E Pieter and Merchant, Kenneth A and Van der Stede, Wim A.
  • Accounting, culture, and the state. Jeacle, Ingrid and Miller, Peter
  • Learning to be surprised: how to foster reflective practice in a high-reliability context. Jordan, Silvia
  • Public equity and audit pricing in the U.S. Jorgensen, Bjorn N. and Badertscher, Brad and Katz, Sharon and Kinney, William
  • Regulation incentives for risk management in incomplete markets. Jorgensen, Bjorn N. and Danielsson, Jon and de Vries, Casper G.
  • Borealis. Jorgensen, Bjorn N. and Kaplan, Robert
  • Discretionary disclosures to risk-averse traders: a research note. Jorgensen, Bjorn N. and Kirschenheiter, Michael T.
  • Discretionary risk disclosures. Jorgensen, Bjorn N. and Kirschenheiter, Michael T.
  • Interactive discretionary disclosures. Jorgensen, Bjorn N. and Kirschenheiter, Michael T.
  • The shapes of scaled earnings histograms are not due to scaling and sample selection: evidence from distributions of reported EPS. Jorgensen, Bjorn N. and Lee, Yong Gyu and Rock, Steve
  • The valuation accuracy of equity value estimates inferred from conventional empirical implementations of the abnormal earnings growth model: US evidence. Jorgensen, Bjorn N. and Lee, Yong Gyu and Yoo, Yong Keun
  • Earnings dispersion and aggregate stock returns. Jorgensen, Bjorn N. and Li, Jing and Sadka, Gil
  • Unusual patterns in executive compensation. Jorgensen, Bjorn N. and Patrick, Paige and Soderstrom, Naomi
  • Discussion of “are related party transactions red flags?”. Jorgensen, Bjorn N. and Morley, Julia
  • Sensemaking and discourse analyses in inter-organizational research: a review and suggested advances. Jørgensen, Lene and Jordan, Silvia and Mitterhofer, Hermann
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  • Have your cake and eat it? Combining structure and agency in management research. Kennedy, Aileen and O'gorman, Colm and Lee, Kenneth picture_as_pdf
  • From social movements to organizational roles:a study of evolving occupational mandates of ESG analysts. Khamidullina, Gulnaz and Brock, David M. picture_as_pdf
  • Investor reactions to crypto token regulation. Koenraadt, Jeroen and Leung, Edith picture_as_pdf
  • Social media analysts, managerial learning, and corporate innovation. Koenraadt, Jeroen and Martens, Tim and Sextroh, Christoph picture_as_pdf
  • Asymmetric persistence and the market pricing of accruals and cash flows. Konstantinidi, Theodosia and Kraft, Arthur and Pope, Peter F.
  • Forecasting risk in earnings. Konstantinidi, Theodosia and Pope, Peter F. picture_as_pdf
  • Thinking infrastructures. Kornberger, M. and Pollock, N. and Miller, Peter and Mennicken, Andrea and Bowker, G. and Nucho, J.R. and Elyachar, J.
  • Failing organisations and organisational failures: the case of accounting and health care regulation. Kurunmaki, Liisa
  • Accounting within and beyond the state. Kurunmaki, Liisa and Lapsley, Irvine and Miller, Peter
  • Accounting for failure. Kurunmaki, Liisa and Mennicken, Andrea
  • Quantifying, economising, and marketising: democratising the social sphere? Kurunmaki, Liisa and Mennicken, Andrea and Miller, Peter
  • Économicisation et démocratisation de la faillite:inventer une procédure de défaillance pour les hôpitaux britanniques. Kurunmaki, Liisa and Mennicken, Andrea and Miller, Peter
  • Calculating failure: the making of a calculative infrastructure for forgiving and forecasting failure. Kurunmaki, Liisa and Miller, Peter
  • Regulatory hybrids: partnerships, budgeting and modernising government. Kurunmaki, Liisa and Miller, Peter
  • Assembling calculative infrastructures. Kurunmaki, Liisa and Mennicken, Andrea and Miller, Peter picture_as_pdf
  • Sensitive operators. Kurunmäki, Liisa and Lapsley, Irvine and Melia, Kath
  • Economising failure and assembling a failure regime. Kurunmäki, Liisa and Mennicken, Andrea and Miller, Peter picture_as_pdf
  • The failure of a failure regime: from insolvency to de-authorisation for NHS Foundation Trusts. Kurunmäki, Liisa and Miller, Peter
  • L
  • Which approach to accounting for employee stock options best reflects market pricing? Landsman, Wayne R. and Peasnell, Ken V. and Pope, Peter and Yeh, Shu
  • Preface. Lapsley, Irvine and Miller, Peter
  • Transforming the public sector:1998–2018. Lapsley, Irvine and Miller, Peter picture_as_pdf
  • The emergence and resilience of New Public Management (NPM). Lapsley, Irvine and Miller, Peter
  • Accounting for the city. Lapsley, Irvine and Miller, Peter and Panozzo, Fabrizio
  • Digitizing valuation. Lee, Francis and Mennicken, Andrea and Reilley, Jacob and Ziewitz, Malte picture_as_pdf
  • Measuring the relationship between managerial competencies and performance. Levenson, Alec R. and Van der Stede, Wim A. and Cohen, Susan G.
  • A two-sided matching model of the audit market for IPO firms. Li, Ken and McNichols, Maureen F. and Raghunandan, Aneesh
  • Accounting conservatism and the cost of capital: an international analysis. Li, Xi
  • Harmonising accounting standards across the globe. Li, Xi
  • Foreign institutional ownership and cross-border lending. Li, Xi and Lou, Yun picture_as_pdf
  • Mandatory financial reporting and voluntary disclosure:the effect of mandatory IFRS adoption on management forecasts. Li, Xi and Yang, Holly
  • Stock market reaction to the appointment of outside directors. Lindsay, Steven W. and Pope, Peter and Young, Steven
  • Sexism, culture, and firm value:evidence from the Harvey Weinstein scandal and the #MeToo movement. Lins, Karl V. and Roth, Lukas and Servaes, Henri and Tamayo, Ane picture_as_pdf
  • The impact of shifting societal attitudes toward women on capital markets and corporations:evidence from the Harvey Weinstein scandal and the #MeToo movement. Lins, Karl V. and Roth, Lukas and Servaes, Henri and Tamayo, Ane picture_as_pdf
  • Does fair value reporting affect risk management? International survey evidence. Lins, Karl V. and Servaes, Henri and Tamayo, Ane
  • Social capital, trust, and firm performance:the value of corporate social responsibility during the financial crisis. Lins, Karl V. and Servaes, Henri and Tamayo, Ane
  • Social capital, trust, and corporate performance:how CSR helped companies during the financial crisis (and why it can keep helping them). Lins, Karl V. and Servaes, Henri and Tamayo, Ane picture_as_pdf
  • Wages, labour markets, and living standards in China, 1530-1840. Liu, Dr Ziang picture_as_pdf
  • Accounting rules, equity valuation, and growth options. Livdan, Dmitry and Nezlobin, Alexander
  • Incentivizing irreversible investment. Livdan, Dmitry and Nezlobin, Alexander picture_as_pdf
  • Investment, capital stock, and replacement cost of assets when economic depreciation is non-geometric. Livdan, Dmitry and Nezlobin, Alexander picture_as_pdf
  • Do customer acquisition cost, retention and usage matter to firm performance and valuation? Livne, Gilad and Simpson, Ana and Talmor, Eli
  • Reflecting on public service regulation by algorithm. Lodge, Martin and Mennicken, Andrea
  • Equity analysts and the market's assessment of risk. Lui, Daphne and Markov, Stanimir and Tamayo, Ane
  • From peer review to PCAOB inspections: regulating for audit quality in the U.S. Löhlein, Lukas
  • Measuring the independence of audit oversight entities: a comparative empirical analysis. Löhlein, Lukas
  • Should auditors be reviewed by peers or should the state do it? Löhlein, Lukas
  • M
  • Drilling through the Allegheny mountains: liquidity, materiality and high-frequency trading. MacKenzie, Donald and Beunza, Daniel and Millo, Yuval and Pardo-Guerra, Juan Pablo
  • Alternative lenses for viewing how China has built its accounting and auditing profession. Macve, Richard picture_as_pdf
  • Discussion comments on C. J. Hairs et al "fair valuation of liabilities". Macve, Richard
  • Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China. Macve, Richard
  • Insights to be gained from the study of ancient accounting history:some reflections on the new edition of Finley's The Ancient Economy. Macve, Richard
  • The case for deprival value. Macve, Richard
  • The importance of interdisciplinary collaboration in researching and publishing accounting history:a personal journey. Macve, Richard picture_as_pdf
  • The “equator principles”: a success for voluntary codes? Macve, Richard and Chen, Xiaoli
  • In memory of Basil Selig Yamey 1919-2020. Macve, Richard picture_as_pdf
  • Pacioli’s Lens:Through a glass, darkly. Macve, Richard picture_as_pdf
  • Perspectives from mainland China, Hong Kong and the UK on the development of China’s auditing firms:implications and a research agenda. Macve, Richard picture_as_pdf
  • A history of corporate financial reporting in Britain. Macve, Richard picture_as_pdf
  • Disclosure costs of relative performance evaluation. Martin, Melissa and Timmermans, Oscar picture_as_pdf
  • Accounting and the territorialization of markets:a field study of the Colorado cannabis market. Martinez, Daniel E. and Pflueger, Dane and Palermo, Tommaso picture_as_pdf
  • Aux origines d’une dette publique consolidée:les assemblées représentatives? Matringe, Nadia
  • Book Review: Beggar thy neighbor: a history of usury and debt by Charles G. Geisst (2013). Matringe, Nadia
  • Book review: Libres d’obéir:le management, du nazisme à aujourd’hui [free to obey : management, from nazism to today] by Johann Chapoutot. Matringe, Nadia picture_as_pdf
  • Early inventory management practices in the foreign exchange market:insights from sixteenth-century Lyon. Matringe, Nadia
  • Francesca Trivellato The Promise and Peril of Credit: What a Forgotten Legend about Jews and Finance Tells Us about the Making of European Commercial Society Princeton, Princeton University Press, 2019, 424 p. Matringe, Nadia
  • La banque en renaissance: les salviati et la place de Lyon au milieu du XVIe siècle. Matringe, Nadia
  • La légende noire des finances espagnoles à l’épreuve de l’économétrie. Matringe, Nadia
  • Le commerce du luxe à Lyon au XVIe siècle: un monopole italien? Matringe, Nadia
  • L’équation qui a changé la face du monde. Matringe, Nadia
  • Social capital versus commercial profits: the impact of networks on decision-making in early modern banks. Matringe, Nadia picture_as_pdf
  • The fair deposit:credit reallocation and trade finance in the early modern period. Matringe, Nadia
  • The meandering trajectories of financial innovations:commercial paper and its uses in sixteenth-century Lyon's trading networks. Matringe, Nadia picture_as_pdf
  • Memories lost:a history of accounting records as forms of projection. Matringe, Nadia and Power, Michael picture_as_pdf
  • Book review: Richard Sylla and David J. Cowen, Alexander Hamilton on finance, credit, and debt. Matringe, Nadia picture_as_pdf
  • Italian enterprise, the Lyons market and Europe in the 16th century. Matringe, Nadia picture_as_pdf
  • Le dépôt en foire au début de l’époque moderne:transfert de crédit et financement du commerce. Matringe, Nadia
  • Employment horizon and the choice of performance measures: empirical evidence from annual bonus plans of loss-making entities. Matĕjka, Michal and Merchant, Kenneth A and Van der Stede, Wim A.
  • Making governmentality I: an interview with Peter Miller. McKinlay, Alan and Miller, Peter
  • The determinants of the UK Big Firm premium. McMeeking, K. P. and Peasnell, K. V. and Pope, Peter
  • The effect of large audit firm mergers on audit pricing in the UK. McMeeking, Kevin P. and Peasnell, Ken V. and Pope, Peter
  • Too big to fail and too big to succeed: accounting and privatisation in the Prison Service of England and Wales. Mennicken, Andrea
  • Von performativität zu generativität:Bewertung und ihre Folgen im Kontext der Digitalisierung. Mennicken, Andrea and Kornberger, Martin picture_as_pdf
  • Accounting, territorialization and power. Mennicken, Andrea and Miller, Peter
  • Michel Foucault and the administering of lives. Mennicken, Andrea and Miller, Peter
  • What’s new with numbers? Sociological approaches to the study of quantification. Mennicken, Andrea and Nelson Espeland, Wendy picture_as_pdf
  • Accounting and the plasticity of valuation. Mennicken, Andrea and Power, Michael
  • The new politics of numbers:an introduction. Mennicken, Andrea and Salais, Robert picture_as_pdf
  • Management control systems: performance measurement, evaluation and incentives. Merchant, K.A and Van der Stede, Wim A.
  • Management control systems: performance measurement, evaluation and incentives. Merchant, Kenneth A and Van der Stede, Wim A.
  • Management control systems:performance measurement, evaluation and incentives. Merchant, Kenneth A and Van der Stede, Wim A.
  • Sistem pengendalian manajemen: pengukuran, Kinerja, Evaluasi, dan Insentif. Merchant, Kenneth A and Van der Stede, Wim A.
  • Performance measurement and incentive compensation: an empirical analysis and comparison of Chinese and western firms' practices. Merchant, Kenneth A and Van der Stede, Wim A. and Lin, Thomas W. and Yu, Zengbiao
  • Sistemi di controllo di gestione: misure di performance, valutazione e incentivi. Merchant, Kenneth A and Van der Stede, Wim A. and Zoni, Laura
  • How experts gain influence. Mikes, Anette and Hall, Matthew and Millo, Yuval
  • How culture displaced structural reform:problem definition, marketization, and neoliberal myths in bank regulation. Mikes, Anette and Power, Michael picture_as_pdf
  • Sociology and accounting. Miller, Peter
  • Calculating hybrids. Miller, Peter and Kurunmaki, Liisa and O'Leary, Ted
  • Capital budgeting, co-ordination and strategy: A field study of inter-firm and intra-firm mechanisms. Miller, Peter and O'Leary, Ted
  • Accounting, organizing, and economizing: connecting accounting research and organization theory. Miller, Peter and Power, Michael
  • Accounting, organizing and economizing. Miller, Peter picture_as_pdf
  • Dangerous connections: hedge fund managers’ over-reliance on trusted networks expose them to financial risk. Millo, Yuval
  • The usefulness of inaccurate models: financial risk management "in the wild". Millo, Yuval and MacKenzie, Donald
  • Internal lobbying at the IASB. Morley, Julia
  • Measuring social impact is complicated and may create dysfunctional incentives. Morley, Julia
  • Regulation of ESG accounting. Morley, Julia
  • Talking across purposes [sic] in social investing:standardising boundary objects in times of crisis. Morley, Julia
  • The pluralistic foundations of conceptual veiling. Morley, Julia picture_as_pdf
  • A model of the dynamic of subgroup influence on boards. Morley, Julia and Alexander, J. Mckenzie picture_as_pdf
  • The ethical status of social impact bonds. Morley, Julia picture_as_pdf
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  • Will forensic accounting improve the quality of financial statements, enhance corporate governance and ensure organizational cost effectiveness? Nandy, Rusha
  • Accrual accounting, informational sufficiency, and equity valuation. Nezlobin, Alexander
  • Dynamic investment models in accounting research. Nezlobin, Alexander
  • Dynamics of rate-of-return regulation. Nezlobin, Alexander and Rajan, Madhav V. and Reichelstein, Stefan
  • Stability properties of the rate-of-return regulation process. Nezlobin, Alexander and Rajan, Madhav V. and Reichelstein, Stefan
  • Structural properties of the price-to-earnings and price-to-book ratios. Nezlobin, Alexander and Rajan, Madhav V. and Reichelstein, Stefan
  • Managerial performance evaluation for capacity investments. Nezlobin, Alexander and Reichelstein, Stefan and Wang, Yanruo
  • Construct validity in accruals quality research. Nezlobin, Alexander and Sloan, Richard G. and Giedt, Jenny Zha picture_as_pdf
  • How does judges' personal exposure to financial fraud affect white-collar sentencing? Nguyen, Trung and Raghunandan, Aneesh and Scherf, Alexa picture_as_pdf
  • No value in par: a history of the no par value debate in the United Kingdom. Noke, Christopher
  • Accounting principles: the consultation draft on realised and distributable profits. Noke, Christopher W.
  • O
  • The value relevance of UK dirty surplus accounting flows. O'Hanlon, John F. and Pope, Peter
  • Nicolas Brisset, Economics and Performativity: Exploring Limits, Theories and Cases. Okamoto, Noriaki
  • Financialisation in the context of cross-shareholding in Japan:the performative pursuit of better corporate governance. Okamoto, Noriaki picture_as_pdf
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  • Accountability and expertise in public sector risk management: a case study. Palermo, Tommaso
  • Accounts of the future: a multiple-case study of scenarios in planning and management control processes. Palermo, Tommaso
  • How do accounts pass? A discussion of Vollmer’s “Accounting for Tacit Coordination”. Palermo, Tommaso picture_as_pdf
  • Risk and performance management: two sides of the same coin? Palermo, Tommaso
  • Risk culture in financial organisations. Palermo, Tommaso video_file
  • Technoculture: risk reporting and analysis at a large airline. Palermo, Tommaso
  • Why airplanes take off and land safely despite all the risks. Palermo, Tommaso
  • The dynamics of (dis)integration in enterprise risk management. Palermo, Tommaso picture_as_pdf
  • The risk culture in financial institutions needs fixing, but how? Palermo, Tommaso
  • How accounting ends:self-undermining repetition in accounting lifecycles. Palermo, Tommaso and Power, Michael and Ashby, Simon picture_as_pdf
  • Navigating institutional complexity:the production of risk culture in the financial sector. Palermo, Tommaso and Power, Michael and Ashby, Simon
  • Scenario budgeting: integrating risk and performance. Palermo, Tommaso and Van der Stede, Wim A.
  • Impersonal efficiency and the dangers of a fully automated securities exchange. Pardo-Guerra, Juan Pablo and Beunza, Daniel and Millo, Yuval and MacKenzie, Donald
  • Correcting for asymmetry of information and debt capacity on capital structure empirical tests:evidence from Europe. Pascual, J.L. and Carabias, Jose M.
  • Accounting control, governance and anti-corruption initiatives in public sector organisations. Paterson, Audrey S. and Changwony, Fredrick and Miller, Peter B. picture_as_pdf
  • Detecting earnings management using cross-sectional abnormal accruals models. Peasnell, K. V. and Pope, Peter and Young, S.
  • The characteristics of firms subject to adverse rulings by the Financial Reporting Review Panel. Peasnell, K. V. and Pope, Peter and Young, S.
  • Accrual management to meet earnings targets: did Cadbury make a difference. Peasnell, K.V. and Pope, Peter and Young, S.
  • Board monitoring and earnings management: do outside directors influence abnormal accruals? Peasnell, K.V. and Pope, Peter and Young, S.
  • Managerial equity ownership and the demand for outside directors. Peasnell, Kenneth V. and Pope, Peter and Young, Steven
  • Thinking infrastructure and the organization of markets:the creation of a legal market for cannabis in Colorado. Pflueger, Dane and Palermo, Tommaso and Martinez, Daniel picture_as_pdf
  • The politicisation of difference: does this make for a more tolerant society? Phillips, Anne
  • Revenue management. Pigounidès, Vassily
  • Review essay: can anthropology save finance? Poon, Martha
  • Trading volatility spreads: a test of index option market efficiency. Poon, Ser-Huang and Pope, Peter
  • Bridging the gap between accounting and finance. Pope, Peter
  • Discussion of disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: an international study. Pope, Peter
  • Discussion of the relation between incremental subsidiary earnings and future stock returns in Japan. Pope, Peter
  • Discussion—accruals, accounting-based valuation models, and the prediction of equity values. Pope, Peter
  • Are boards and institutional investors active monitors? evidence from CEO dismissal. Pope, Peter and Florou, Annita
  • The European IFRS experiment: objectives, research challenges and some early evidence. Pope, Peter and McLeay, Stuart J.
  • International differences in the timeliness, conservatism, and classification of earnings. Pope, Peter and Walker, Martin
  • Discussion of positive (zero) NPV projects and the behaviour of residual earnings. Pope, Peter and Wang, Pengguo
  • Earnings components, accounting bias and equity valuation. Pope, Peter and Wang, Pengguo
  • The audit explosion. Power, Anne
  • Accounting and finance. Power, Michael
  • Accounting, boundary-making and organizational permeability. Power, Michael
  • Afterword:Audit Society 2.0? Power, Michael picture_as_pdf
  • Assurance worlds: consumers, experts and independence. Power, Michael
  • Book review: standards in a non-standard world. Power, Michael
  • Creativity, risk and the research impact agenda in the United Kingdom. Power, Michael
  • Fair value accounting, financial economics and the transformation of reliability. Power, Michael
  • Financial accounting without a state. Power, Michael
  • Foreword. Power, Michael
  • Foucault and sociology. Power, Michael
  • How accounting begins:object formation and the accretion of infrastructure. Power, Michael
  • Infrastructures of traceability. Power, Michael picture_as_pdf
  • Preparing for financial surprise. Power, Michael
  • Theorizing the economy of traces:from audit society to surveillance capitalism. Power, Michael picture_as_pdf
  • Theory and theorization: a comment on Laughlin and Habermas. Power, Michael
  • Twenty-five years of the audit society:a personal reflection. Power, Michael
  • The apparatus of fraud risk. Power, Michael
  • The financial reporting system - what is it? Power, Michael picture_as_pdf
  • The managerialization of security. Power, Michael
  • The risk management of nothing. Power, Michael
  • How to improve the risk cultures of financial institutions. Power, Michael and Ashby, Simon and Palermo, Tommaso picture_as_pdf
  • Qualitative research in auditing: a methodological roadmap. Power, Michael and Gendron, Yves
  • Qualitative research in auditing: a methodological roadmap. Power, Michael and Gendron, Yves
  • Reputational risk as a logic of organizing in late modernity. Power, Michael and Scheytt, Tobias and Soin, Kim and Sahlin, Kerstin
  • The firm that would not die:post-death organizing, alumni events, and organization ghosts. Power, Michael and Tuck, Penelope picture_as_pdf
  • Modelling the microfoundations of the audit society:organizations and the logic of the audit trail. Power, Michael picture_as_pdf
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  • The Foucault effect in Organization Studies. Raffnsøe, Sverre and Mennicken, Andrea and Miller, Peter
  • Government subsidies and corporate fraud. Raghunandan, Aneesh
  • Government subsidies and corporate misconduct. Raghunandan, Aneesh picture_as_pdf
  • Misreporting, Regulatory Disclosure, and the Revolving Door. Raghunandan, Aneesh
  • Do ESG funds make stakeholder-friendly investments? Raghunandan, Aneesh and Rajgopal, Shiva picture_as_pdf
  • Do socially responsible firms walk the talk? Raghunandan, Aneesh and Rajgopal, Shiva picture_as_pdf
  • The impact of information frictions within regulators:evidence from workplace safety violations. Raghunandan, Aneesh and Ruchti, Thomas picture_as_pdf
  • Target’s earnings quality and bidders’ takeover decisions. Raman, Kartik and Shivakumar, Lakshmanan and Tamayo, Ane
  • Ac-counting for carbon emissions:simulating absence through experimental sites of material politics. Revellino, Silvana picture_as_pdf
  • Decline in financial reporting for joint ventures? Canadian evidence on removal of financial reporting choice. Richardson, A. William and Roubi, Raafat and Soonawalla, Kazbi
  • Themed section on financial accounting as social and organizational practice: exploring the work of financial reporting. Robson, Keith and Young, Joni and Power, Michael
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  • Commensuration and styles of reasoning: Venice, cost–benefit, and the defence of place. Samiolo, Rita
  • The institutional drama of conservation. Samiolo, Rita
  • How do online conflict disclosures support enforcement? Evidence from personal financial disclosures and public corruption. Scherf, Alexandra A.
  • Debt as a device for corporate control: the case of countries in transition. Schiavone, Antonella and Day, Judy and Taylor, Peter
  • IFRS adoption in Europe and investment-cash flow sensitivity:outsider versus insider economies. Schleicher, Thomas and Tahoun, Ahmed and Walker, Martin
  • The impact of corporate social responsibility on firm value: the role of customer awareness. Servaes, H. and Tamayo, Ane
  • Doing well by doing good. Servaes, Henri and Tamayo, Ane
  • How do industry peers respond to control threats? Servaes, Henri and Tamayo, Ane
  • The role of social capital in corporations: a review. Servaes, Henri and Tamayo, Ane
  • Payout yield, risk, and mispricing: A Bayesian analysis. Shanken, Jay and Tamayo, Ane
  • Who needs merger covenants? An analysis of the effects of takeover covenants within a corporate governance perspective. Sigfrid, Peter and Day, Judy
  • Close connections: hedge funds, brokers and the emergence of a consensus trade. Simon, Jan and Millo, Yuval and Engel, Ofer and Kellard, Neil
  • Analysts' use of nonfinancial information disclosures. Simpson, Ana
  • Discussion of the relevance of accounting information in a stock market bubble: Evidence from internet IPOs. Simpson, Ana
  • Does investor sentiment affect earnings management? Simpson, Ana
  • Voluntary disclosure of advertising expenditures. Simpson, Ana
  • Earnings management and the distribution of earnings relative to targets: UK evidence. Singh, Ashni K. and Gore, Pelham and Pope, Peter
  • Verktyg för att realisera samverkan:en vetenskaplig undersökning av TioHundraprojektet. Sjögren, Ebba and Ahblom, Per Sven Erik
  • An empirical examination of a three-component model of professional commitment among public accountants. Smith, David and Hall, Matthew
  • The pooling of interests to end the pooling method in IFRS. Soonawalla, Kazbi and Ireland, Jennifer C.
  • The sense of dissonance: accounts of worth in economic life. Stark, David
  • Political holes in the economy: the business network of Partisan firms in Hungary. Stark, David and Vedres, B.
  • Like a virgin?: Hymen restoration operations in contemporary China. Steinmüller, Hans and Tan, Tongxue
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  • 2016 Editorial. Van der Stede, Wim A.
  • 25th anniversary conference management accounting research. Van der Stede, Wim A.
  • Academic research for impact. Van der Stede, Wim A. picture_as_pdf
  • Accounting matters. Van der Stede, Wim A.
  • Accounting matters. Van der Stede, Wim A.
  • Accounting matters. Van der Stede, Wim A. picture_as_pdf
  • Accounting matters. Van der Stede, Wim A. picture_as_pdf
  • Big data, bigger picture, financial management. Van der Stede, Wim A.
  • Book review: accounting, the social and the political: classics, contemporary and beyond. Van der Stede, Wim A.
  • Book review: discretion in managerial bonus pools. Van der Stede, Wim A.
  • Budgeting and management control. Van der Stede, Wim A.
  • Budgeting and management control: an organizational perspective. Van der Stede, Wim A.
  • Designing effective reward systems. Van der Stede, Wim A.
  • Discussion of “the role of performance measures in the intertemporal decisions of business unit managers”. Van der Stede, Wim A.
  • Editorial. Van der Stede, Wim A.
  • Editorial. Van der Stede, Wim A. picture_as_pdf
  • Editorial. Van der Stede, Wim A. picture_as_pdf
  • Enterprise governance. Van der Stede, Wim A.
  • Enterprise governance: risk and performance management through the business cycle. Van der Stede, Wim A.
  • Evidence suggests that firms set targets to avoid small losses. Van der Stede, Wim A.
  • Foreword: Some ideas for further research in managerial accounting. Van der Stede, Wim A.
  • “Global” management accounting research: some reflections. Van der Stede, Wim A.
  • Hollywood studios appear to plan sequels before they produce the original movie. Van der Stede, Wim A.
  • Introduction: accounting matters. Van der Stede, Wim A.
  • Introduction: accounting matters. Van der Stede, Wim A.
  • Introduction: accounting matters. Van der Stede, Wim A.
  • Management Accounting Research 25th anniversary conference. Van der Stede, Wim A.
  • Management accounting in context: industry, regulation and informatics. Van der Stede, Wim A.
  • Management accounting research in the wake of the crisis: some reflections. Van der Stede, Wim A.
  • Management accounting: where from, where now, where to? Van der Stede, Wim A.
  • Managers with a history of good results get more flexible performance targets. Van der Stede, Wim A.
  • Measuring 'tight budgetary control'. Van der Stede, Wim A.
  • Multitasking academics. Van der Stede, Wim A.
  • Open access. Van der Stede, Wim A.
  • Reducing budget slack may lead managers to focus on the short term. Van der Stede, Wim A.
  • Research impact and relevance. Van der Stede, Wim A.
  • Risk and governance reporting: challenges for effective disclosures. Van der Stede, Wim A.
  • Scenarios in innovation pitches:boon or bane? Van der Stede, Wim A. picture_as_pdf
  • Sticks and carrots:the effectiveness of penalties versus bonuses. Van der Stede, Wim A. picture_as_pdf
  • Support network. Van der Stede, Wim A.
  • Target ratcheting. Van der Stede, Wim A.
  • Value judgement. Van der Stede, Wim A.
  • With manager performance metrics, the tricky question is how to reward long-term thinking. Van der Stede, Wim A.
  • With manager performance metrics, the tricky question is how to reward long-term thinking. Van der Stede, Wim A.
  • The effect of corporate diversification and business unit strategy on the presence of slack in business unit budgets. Van der Stede, Wim A.
  • The effect of national culture on management control and incentive system design in multi-business firms: evidence of intracorporate isomporphism. Van der Stede, Wim A.
  • A manipulationist view of causality in cross-sectional survey research. Van der Stede, Wim A.
  • Governance cultuur in de boardroom: uitdagingen voor bestuuren RvC bij toenemende regeldrukte over corporate governance. Van der Stede, Wim A. and Kruik, Dimitri
  • Scenariobudgettering. Van der Stede, Wim A. and Kruik, Dimitri
  • An empirical analysis of employee responses to bonuses and penalties. Van der Stede, Wim A. and Wu, Anne and Wu, Steve
  • Assessing the quality of evidence in empirical management accounting research: the case of survey studies. Van der Stede, Wim A. and Young, S. Mark and Chen, Clara Xiaoling
  • Doing management accounting survey research. Van der Stede, Wim A. and Young, S. Mark and Xiaoling Chen, Clara
  • Editorial. Van der Stede, Wim A. picture_as_pdf
  • Editorial. Van der Stede, Wim A. picture_as_pdf
  • The effects of creative culture on real earnings management. Van der Stede, Wim A. picture_as_pdf
  • Educate or serve: the paradox of “professional service” and the image of the west in legitimacy battles of post-socialist advertising. Vargha, Zsuzsanna
  • From long-term savings to instant mortgages: financial demonstration and the role of interaction in markets. Vargha, Zsuzsanna
  • Markets from interactions: the technology of mass personalization in consumer banking. Vargha, Zsuzsanna
  • Realizing dreams, proving thrift: how product demonstrations qualify financial objects and subjects. Vargha, Zsuzsanna
  • Technologies of persuasion: personal selling and the making of markets is consumer finance. Vargha, Zsuzsanna
  • Structural folds: generative disruption in overlapping groups1. Vedres, Balázs and Stark, David
  • Where the value is:accounting and the spatialization of worth. Vollmer, Hendrik and Ahblom, Per and Cederberg, Emilia picture_as_pdf
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  • Stock index futures mispricing: profit opportunities or risk premia? Yadav, Pradeep K. and Pope, Peter
  • Value creation and the possibilities for management accounting research in entertainment: the U.S. motion picture industry. Young, M and Gong, J and Van der Stede, Wim A.
  • Using real options to make decisions in the motion picture industry. Young, S. Mark and Gong, James J. and Van der Stede, Wim A.
  • The business of making money with movies. Young, S. Mark and Gong, James J. and Van der Stede, Wim A.
  • Organization control and management accounting in context: a case study of the US motion picture industry. Young, S. Mark and Van der Stede, Wim A. and Gong, James J.
  • The development of Chinese accountingand bookkeeping before 1850:insights from the Tŏng Tài Shēngbusiness account books (1798-1850). Yuan, Weipeng and Macve, Richard and Ma, Debin
  • Reframing imperial China's indigenous accounting history:further discoveries in archival materials from the three centuries before 1850. Yuan, Weipeng and Macve, Richard picture_as_pdf