JEL classification

Journal of Economic Literature Classification (10696) M - Business Administration and Business Economics; Marketing; Accounting (514) M4 - Accounting and Auditing (106) M41 - Accounting (78)
Number of items at this level: 78.
A
  • Abdalla, Ahmed Mahmoud Ahmed, Carabias, Jose M. (2017). From accounting to economics: the role of aggregate special items in gauging the state of the economy. https://doi.org/10.2139/ssrn.2871600
  • Abdalla, Ahmed, Carabias, Jose M. (2022). From accounting to economics: the role of aggregate special items in gauging the state of the economy. Accounting Review, 97(1), 1 - 27. https://doi.org/10.2308/TAR-2018-0316 picture_as_pdf
  • Ali, Waris, Bekiros, Stelios, Hussain, Nazim, Khan, Sana Akbar, Nguyen, Duc Khuong (2023). Determinants and consequences of corporate social responsibility disclosure: a survey of extant literature. Journal of Economic Surveys, https://doi.org/10.1111/joes.12556 picture_as_pdf
  • 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
  • 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
  • Athanasakou, Vasiliki E., Simpson, Ana (2016). Investor attention to salient features of analyst forecasts. International Journal of Forecasting, 32(4), 1212-1233. https://doi.org/10.1016/j.ijforecast.2016.02.011
  • Athanasakou, Vasiliki, Ferreira, Daniel, Goh, Lisa (2022). Changes in CEO stock option grants: a look at the numbers. Journal of Corporate Finance, 75, https://doi.org/10.1016/j.jcorpfin.2022.102226 picture_as_pdf
  • Vollmer, Hendrik, Ahblom, Per, Cederberg, Emilia (2023). Where the value is: accounting and the spatialization of worth. In Krüger, Anne K, Peetz, Thorsten, Schäfer, Hilmar (Eds.), Routledge International Handbook of Valuation and Society . Routledge. picture_as_pdf
    • B
  • 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
  • Beaver, William, Cascino, Stefano, Correia, Maria, McNichols, Maureen (2018). Bankruptcy in groups. (Systemic Risk Centre Discussion Papers 81). Systemic Risk Centre, The London School of Economics and Political Science. picture_as_pdf
  • Beaver, William H, Cascino, Stefano, Correia, Maria, McNichols, Maureen F. (2024). Bankruptcy in groups. Review of Accounting Studies, 29(4), 3449 - 3496. https://doi.org/10.1007/s11142-023-09779-4 picture_as_pdf
  • Beaver, William H, Cascino, Stefano, Correia, Maria, McNichols, Maureen F. (2019). Group affiliation and default prediction. Management Science, 65(8), 3559-3584. https://doi.org/10.1287/mnsc.2018.3128
  • Beccalli, Elena, Bozzolan, Saverio, Menini, Andrea, Molyneux, Philip (2013). Earnings management, forecast guidance and the banking crisis. European Journal of Finance, 21(3), 242-268. https://doi.org/10.1080/1351847X.2013.809548
  • Beuselinck, Christof, Cascino, Stefano, Deloof, Marc, Vanstraelen, Ann (2019). Earnings management within multinational corporations. Accounting Review, 94(4), 45-76. https://doi.org/10.2308/accr-52274
  • Bhimani, Alnoor (2023). Is accounting keeping pace with digitalization? Journal of Financial Transformation, 58, 98-103. picture_as_pdf
  • Bhimani, Alnoor, Cinquini, Lino, Malmi, Teemu (2025). What happens at the interface of digitalisation and accounting? British Accounting Review, https://doi.org/10.1016/j.bar.2025.101742 picture_as_pdf
  • Bhimani, Alnoor, Sivabalan, Prabhu, Soonawalla, Kazbi, Wakefield, James (2025). Annual budgets and rolling budgets use in UK and Australian firms. Journal of Management Control, 35(4), 509 – 561. https://doi.org/10.1007/s00187-024-00382-5 picture_as_pdf
  • Bloomfield, Matthew J., Heinle, Mirko, Timmermans, Oscar (2024). Relative performance evaluation and strategic peer-harming disclosures. Journal of Accounting Research, 62(3), 877 - 933. https://doi.org/10.1111/1475-679X.12543 picture_as_pdf
  • Bromwich, Michael, Vaas, P. (2002). Regulation and accounting. In Küpper, H.-U., Wagenhofer, Alfred (Eds.), HandwöRterbuch Unternehmensrechnung und Controlling . Schäffer-Poeschel Verlag.
  • Burnett, Brian M., Gordon, Elizabeth A., Jorgensen, Bjorn N., Linthicum, Cheryl L. (2015). Earnings quality: evidence from Canadian firms’ choice between IFRS and U.S. GAAP. Accounting Perspectives, 14(3), 212-249. https://doi.org/10.1111/1911-3838.12051
  • Huddart, Steven, Hughes, John, Brunnermeier, Markus (1998). Disclosure requirements and stock exchange listing choice in an international context. (Financial Markets Group Discussion Papers 282). Financial Markets Group, The London School of Economics and Political Science. picture_as_pdf
  • Jorgensen, Bjorn N., Badertscher, Brad, Katz, Sharon, Kinney, William (2013). Public equity and audit pricing in the U.S. (Working papers series). University of Texas at Austin.
    • C
  • Carabias, Jose M. (2018). The real-time information content of macroeconomic news: implications for firm-level earnings expectations. Review of Accounting Studies, 23(1), 136-166. https://doi.org/10.1007/s11142-017-9436-9
  • Cascino, Stefano (2018). Bridging financial reporting research and policy: a discussion of “the impact of accounting standards on pension investment decisions”. European Accounting Review, https://doi.org/10.1080/09638180.2018.1522130
  • Cascino, Stefano (2017). Stock-bond return co-movement and accounting information. Journal of Business Finance and Accounting, 44(7-8), 1036 - 1072. https://doi.org/10.1111/jbfa.12253
  • Cascino, Stefano, Clatworthy, Mark A., Osma, Beatriz Garcia, Gassen, Joachim, Imam, Shahed (2021). The usefulness of financial accounting information: evidence from the field. Accounting Review, 96(6), 73 - 102. https://doi.org/10.2308/TAR-2019-1030 picture_as_pdf
  • Cascino, Stefano, Correia, Maria, Tamayo, Ane (2019). Does consumer protection enhance disclosure credibility in reward crowdfunding? Journal of Accounting Research, 57(5), 1247-1302. https://doi.org/10.1111/1475-679X.12289 picture_as_pdf
  • Cascino, Stefano, Gassen, Joachim (2015). What drives the comparability effect of mandatory IFRS adoption? Review of Accounting Studies, 20(1), 242-282. https://doi.org/10.1007/s11142-014-9296-5
  • Cascino, Stefano, Széles, Máté, Veenman, David (2025). Does CEO inside debt really improve financial reporting quality? European Accounting Review, picture_as_pdf
  • Cascino, Stefano, Tamayo, Ane, Vetter, Felix (2020). Labor market effects of spatial licensing requirements: evidence from CPA mobility. Journal of Accounting Research, 0(0), 0 - 0. https://doi.org/10.1111/1475-679X.12342 picture_as_pdf
  • Caselli, Francesco (2005). Accounting for cross-country income differences. London School of Economics and Political Science. Centre for Economic Performance. picture_as_pdf
  • Chen, Ciao-Wei, Correia, Maria, Urcan, Oktay (2023). Accounting for leases and corporate investment. Accounting Review, 98(3), 109 - 133. https://doi.org/10.2308/TAR-2018-0406 picture_as_pdf
  • Choi, Young-Soo, O'Hanlon, John F., Pope, Peter (2006). Conservative accounting and linear information valuation models. Contemporary Accounting Research, 23(1), 73-101. https://doi.org/10.1506/7Y8H-C8PP-8HFR-831W
  • Clatworthy, Mark A., Peel, David A., Pope, Peter (2012). Are analysts' loss functions asymmetric? Journal of Forecasting, 31(8), 736-756. https://doi.org/10.1002/for.1253
  • Correia, Maria, Kang, Johnny, Richardson, Scott (2018). Asset volatility. Review of Accounting Studies, 23(1), 37-94. https://doi.org/10.1007/s11142-017-9431-1
    • D
  • Drexler, Alejandro, Fischer, Gregory, Schoar, Antoinette (2014). Keeping it simple: financial literacy and rules of thumb. American Economic Journal: Applied Economics, 6(2), 1-31. https://doi.org/10.1257/app.6.2.1
  • Dutta, Sunil, Nezlobin, Alexander (2017). Dynamic effects of information disclosure on investment efficiency. Journal of Accounting Research, 55(2), 329 - 369. https://doi.org/10.1111/1475-679X.12161
  • Dutta, Sunil, Nezlobin, Alexander (2017). Information disclosure, firm growth, and the cost of capital. Journal of Financial Economics, 123(2), 415 - 431. https://doi.org/10.1016/j.jfineco.2016.04.001
  • Zan, Luca, Deng, Kent (2017). Micro foundations in the Great Divergence debate: opening up a new perspective. (Economic History Working Papers 256/2017). London School of Economics and Political Science, Economic History Department.
    • E
  • Eyring, Henry, Narayanan, V.G. (2018). Performance effects of setting a high reference point for peer-performance comparison. Journal of Accounting Research, 56(2), 581 - 615. https://doi.org/10.1111/1475-679X.12199
  • Eyring, Henry, Van der Stede, Wim A. (2024). Breaking new ground: settings where performance measurement is important but less studied. In Lillis, Anne M., Grafton, Jennifer (Eds.), Research Handbook on Performance Measurement for Management Control (pp. 12 - 28). Edward Elgar. https://doi.org/10.4337/9781803920672.00011 picture_as_pdf
    • F
  • Florig, Michael, Gossner, Olivier (2024). Market equilibrium with management costs and implications for insurance accounting. Geneva Risk and Insurance Review, https://doi.org/10.1057/s10713-024-00107-7 picture_as_pdf
  • Florou, Annita, Pope, Peter (2012). Mandatory IFRS adoption and institutional investment decisions. Accounting Review, 87(6), 1993-2025. https://doi.org/10.2308/accr-50225
  • Florou, Annita, Kosi, Urska, Pope, Peter F. (2017). Are international accounting standards more credit relevant than domestic standards? Accounting and Business Research, 47(1), 1-29. https://doi.org/10.1080/00014788.2016.1224968
  • Frantz, Pascal, Instefjord, Norvald (2007). Implications of strategic disclosure of favourable news for capital markets-based research. Social Science Research Network.
  • Frantz, Pascal, Instefjord, Norvald, Walker, Martin (2007). Executive compensation contracts: a model of disclosure choice. Social Science Research Network. https://doi.org/10.2139/ssrn.986729
    • G
  • Gietzmann, Miles B., Ostaszewski, Adam J. (2014). Why managers with low forecast precision select high disclosure intensity: an equilibrium analysis. Review of Quantitative Finance and Accounting, 43(1), 121-153. https://doi.org/10.1007/s11156-013-0367-7
  • Gordon, Elizabeth, Jorgensen, Bjorn N., Linthicum, Cheryl (2013). Are IFRS – U.S. GAAP reconciliations informative? (Working paper). University of Texas - San Antonio.
  • Gordon, Elizabeth A., Henry, Elaine, Jorgensen, Bjorn N., Linthicum, Cheryl L. (2017). Flexibility in cash-flow classification under IFRS: determinants and consequences. Review of Accounting Studies, 22(2), 839-872. https://doi.org/10.1007/s11142-017-9387-1
  • Gunny, Katherine A., Jacob, John, Jorgensen, Bjorn N. (2013). Implications of the integral approach and earnings management for alternate annual reporting periods. Review of Accounting Studies, 18(3), 868-891. https://doi.org/10.1007/s11142-013-9235-x
  • Nezlobin, Alexander, Sloan, Richard G., Giedt, Jenny Zha (2022). Construct validity in accruals quality research. Accounting Review, 97(5), 377 – 398. https://doi.org/10.2308/TAR-2019-0213 picture_as_pdf
    • I
  • Iselin, Michael, Johnson, Bret, Ott, Jacob, Raleigh, Jacob (2022). Protecting wall street or main street: SEC monitoring and enforcement of retail-owned firms. Review of Accounting Studies, 29(2), 1235 - 1275. https://doi.org/10.1007/s11142-022-09742-9 picture_as_pdf
    • J
  • Jacob, John, Jorgensen, Bjorn N. (2007). Earnings management and accounting income aggregation. Journal of Accounting and Economics, 43(2-3), 369-390. https://doi.org/10.1016/j.jacceco.2007.01.007
  • Jorgensen, Bjorn N., Li, Jing, Sadka, Gil (2012). Earnings dispersion and aggregate stock returns. Journal of Accounting and Economics, 53(1-2), 1-20. https://doi.org/10.1016/j.jacceco.2011.06.001
  • Jorgensen, Bjorn N., Patrick, Paige, Soderstrom, Naomi (2013). Unusual patterns in executive compensation. Macquarie University.
    • K
  • Konstantinidi, Theodosia, Kraft, Arthur, Pope, Peter F. (2016). Asymmetric persistence and the market pricing of accruals and cash flows. Abacus, 52(1), 140-165. https://doi.org/10.1111/abac.12072
    • L
  • Livdan, Dmitry, Nezlobin, Alexander (2017). Accounting rules, equity valuation, and growth options. Review of Accounting Studies, 22(3), 1122 - 1155. https://doi.org/10.1007/s11142-017-9402-6
  • Livdan, Dmitry, Nezlobin, Alexander (2022). Incentivizing irreversible investment. Accounting Review, 97(2), 349 - 371. https://doi.org/10.2308/TAR-2017-0573 picture_as_pdf
  • Livdan, Dmitry, Nezlobin, Alexander (2021). Investment, capital stock, and replacement cost of assets when economic depreciation is non-geometric. Journal of Financial Economics, 142(3), 1444 - 1469. https://doi.org/10.1016/j.jfineco.2021.05.021 picture_as_pdf
    • M
  • Morley, Julia (2022). The pluralistic foundations of conceptual veiling. Accounting, Economics, and Law: A Convivium, 12(2), 191 - 210. https://doi.org/10.1515/ael-2021-0049 picture_as_pdf
  • Pope, Peter, McLeay, Stuart J. (2011). The European IFRS experiment: objectives, research challenges and some early evidence. Accounting and Business Research, 41(3), 233-266. https://doi.org/10.1080/00014788.2011.575002
  • Yuan, Weipeng, Macve, Richard (2024). Reframing imperial China's indigenous accounting history: further discoveries in archival materials from the three centuries before 1850. Accounting and Business Research, 54(4), 457 - 490. https://doi.org/10.1080/00014788.2023.2294735 picture_as_pdf
    • N
  • Nezlobin, Alexander, Rajan, Madhav V., Reichelstein, Stefan (2016). Structural properties of the price-to-earnings and price-to-book ratios. Review of Accounting Studies, 21(2), 438 - 472. https://doi.org/10.1007/s11142-016-9356-0
  • 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
    • P
  • Peasnell, K. V., Pope, Peter, Young, S. (2000). Detecting earnings management using cross-sectional abnormal accruals models. Accounting and Business Research, 30(4), 313-326. https://doi.org/10.1080/00014788.2000.9728949
  • Plantin, Guillaume, Tirole, Jean (2015). Marking to market versus taking to market. (Systemic Risk Centre Discussion Papers 51). Systemic Risk Centre, The London School of Economics and Political Science. picture_as_pdf
  • Pope, Peter (2010). Bridging the gap between accounting and finance. British Accounting Review, 42(2), 88-102. https://doi.org/10.1016/j.bar.2010.03.001
  • Pope, Peter (2003). Discussion of disclosure practices, enforcement of accounting standards, and analysts' forecast accuracy: an international study. Journal of Accounting Research, 41(2), 273-283. https://doi.org/10.1111/1475-679X.00103
  • Pope, Peter (2001). Discussion of the relation between incremental subsidiary earnings and future stock returns in Japan. Journal of Business Finance and Accounting, 28(9-10), 1109-1113. https://doi.org/10.1111/1468-5957.00409
  • Pope, Peter (2005). Discussion—accruals, accounting-based valuation models, and the prediction of equity values. Journal of Accounting, Auditing and Finance, 20(4), 347-354. https://doi.org/10.1177/0148558X0502000402
  • Pope, Peter, Wang, Pengguo (2003). Discussion of positive (zero) NPV projects and the behaviour of residual earnings. Journal of Business Finance and Accounting, 30(1-2), 17-24. https://doi.org/10.1111/1468-5957.00481
    • R
  • Raghunandan, Aneesh (2021). Financial misconduct and employee mistreatment: evidence from wage theft. Review of Accounting Studies, 26(3), 867 - 905. https://doi.org/10.1007/s11142-021-09602-y picture_as_pdf
  • Raghunandan, Aneesh (2024). Government subsidies and corporate misconduct. Journal of Accounting Research, 62(4), 1449 - 1496. https://doi.org/10.1111/1475-679x.12553 picture_as_pdf
  • Raghunandan, Aneesh, Rajgopal, Shiva (2022). Do ESG funds make stakeholder-friendly investments? Review of Accounting Studies, 27(3), 822 - 863. https://doi.org/10.1007/s11142-022-09693-1 picture_as_pdf
  • Raghunandan, Aneesh, Ruchti, Thomas (2024). The impact of information frictions within regulators: evidence from workplace safety violations. Journal of Accounting Research, 62(3), 1067-1120. https://doi.org/10.1111/1475-679x.12541 picture_as_pdf
    • S
  • Schleicher, Thomas, Tahoun, Ahmed, Walker, Martin (2010). IFRS adoption in Europe and investment-cash flow sensitivity: outsider versus insider economies. International Journal of Accounting, 45(2), 143-168. https://doi.org/10.1016/j.intacc.2010.04.007
  • Servaes, Henri, Tamayo, Ane (2014). Doing well by doing good. Business Strategy Review, 25(1), p. 6. https://doi.org/10.1111/j.1467-8616.2014.01014.x
    • T
  • Timmermans, Oscar (2024). Cash versus share payouts in relative performance plans. Accounting Review, 99(6), 451 - 489. https://doi.org/10.2308/TAR-2022-0167 picture_as_pdf