JEL classification

Journal of Economic Literature Classification (10696) M - Business Administration and Business Economics; Marketing; Accounting (514) M4 - Accounting and Auditing (106) M40 - General (15)
Number of items at this level: 15.
2024
  • Anantharaman, Divya, Chuk, Elizabeth, Kamath, Saipriya (2024). A demotion in disguise? The real effects of relocating pension smoothing from operating income to non-operating income. picture_as_pdf
    • 2023
  • Bracht, Felix, Mahieu, Jeroen, Vanhaverbeke, Steven (2023). The signaling value of legal form in debt financing. (CEP Discussion Papers CEPDP1914). London School of Economics and Political Science. Centre for Economic Performance. picture_as_pdf
  • Cascino, Stefano, Daske, Holger, Defond, Mark, Florou, Annita, Gassen, Joachim, Hung, Mingyi (2023). Reflections on the 20-year anniversary of worldwide IFRS adoption. Journal of International Accounting Research, 22(3), 85 - 96. https://doi.org/10.2308/JIAR-2023-037 picture_as_pdf
    • 2022
  • Feichter, Christoph, Moers, Frank, Timmermans, Oscar (2022). Relative performance evaluation and competitive aggressiveness. Journal of Accounting Research, 60(5), 1859 - 1913. https://doi.org/10.1111/1475-679X.12431 picture_as_pdf
    • 2021
  • Anantharaman, Divya, Chuk, Elizabeth, Kamath, Saipriya (2021). Location, location, location! Real effects from the mandated removal of pension expected return from operating income. Social Science Research Network (SSRN). https://doi.org/10.2139/ssrn.3789464 picture_as_pdf
  • Macve, Richard (2021). Pacioli’s Lens: Through a glass, darkly. Accounting Historians Journal, 49(1), 83-92. picture_as_pdf
    • 2015
  • Ball, Ray, Li, Xi, Shivakumar, Lakshmanan (2015). Contractibility and transparency of financial statement information prepared under IFRS: evidence from debt contracts around IFRS adoption. Journal of Accounting Research, 53(5), 915 - 963. https://doi.org/10.1111/1475-679X.12095
  • Nezlobin, Alexander, Reichelstein, Stefan, Wang, Yanruo (2015). Managerial performance evaluation for capacity investments. Review of Accounting Studies, 20(1), 283 - 318. https://doi.org/10.1007/s11142-014-9303-x
    • 2014
  • Carabias, Jose M. (2014). Downside risk, capital flexibility and operating leases. https://doi.org/10.2139/ssrn.2598101
  • Ellul, Andrew, Pagano, Marco, Schivardi, Fabiano (2014). Employment and wage insurance within firms: worldwide evidence. (Financial Markets Group Discussion Papers 735). Financial Markets Group, The London School of Economics and Political Science. picture_as_pdf
    • 2012
  • Ellul, Andrew, Jappelli, Tullio, Pagano, Marco, Panunzi, Fausto (2012). Transparency, tax pressure and access to finance. (Financial Markets Group Discussion Papers 705). Financial Markets Group, The London School of Economics and Political Science. picture_as_pdf
    • 2006
  • Kirchmaier, Thomas, Selvaggi, Mariano (2006). The dark side of 'good' corporate governance: compliance-fuelled book-cooking activities. (Financial Markets Group Discussion Papers 559). Financial Markets Group, The London School of Economics and Political Science.
    • 2004
  • Kruse, Douglas, Blasi, Joseph, Buchele, Robert, Scharf, Adria, Rodgers, Loren, Mackin, Chris, Freeman, Richard B. (2004). Motivating employee owners in ESOP firms: human resource policies and company performance. (CEPDP 658). London School of Economics and Political Science. Centre for Economic Performance.
    • 2002
  • Bertero, Elisabetta, Rondi, Laura (2002). Does a switch of budget regimes affect investment and managerial discretion of state-owned enterprises?: evidence from Italian firms. Journal of Comparative Economics, 30(4), 836-863. https://doi.org/10.1006/jcec.2002.1805
    • 2000
  • Bertero, Elisabetta, Rondi, Laura (2000). Investment, cash flow and managerial discretion in state-owned firms: evidence across soft and hard budget constraints. (Working paper 10/2000). Ceris-Cnr.