Browse by JEL codes

A

Anantharaman, Divya, Chuk, Elizabeth and Kamath, Saipriya ORCID: 0000-0001-9345-6418 (2021) Location, location, location! Real effects from the mandated removal of pension expected return from operating income. . Social Science Research Network (SSRN).

Anantharaman, Divya, Chuk, Elizabeth and Kamath, Saipriya ORCID: 0000-0001-9345-6418 (2024) A demotion in disguise? The real effects of relocating pension smoothing from operating income to non-operating income. .

B

Ball, Ray, Li, Xi ORCID: 0000-0002-9870-9661 and 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. ISSN 0021-8456

Bertero, Elisabetta and 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). pp. 836-863. ISSN 0147-5967

Bertero, Elisabetta and 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.

Bracht, Felix, Mahieu, Jeroen and 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, London, UK.

C

Carabias, Jose M. ORCID: 0000-0001-6010-028X (2014) Downside risk, capital flexibility and operating leases. .

Cascino, Stefano ORCID: 0000-0002-6703-741X, Daske, Holger, Defond, Mark, Florou, Annita, Gassen, Joachim and Hung, Mingyi (2023) Reflections on the 20-year anniversary of worldwide IFRS adoption. Journal of International Accounting Research, 22 (3). 85 - 96. ISSN 1542-6297

E

Ellul, Andrew, Jappelli, Tullio, Pagano, Marco and 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, London, UK.

Ellul, Andrew, Pagano, Marco and 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, London, UK.

F

Feichter, Christoph, Moers, Frank and Timmermans, Oscar ORCID: 0000-0003-2220-0057 (2022) Relative performance evaluation and competitive aggressiveness. Journal of Accounting Research, 60 (5). 1859 - 1913. ISSN 0021-8456

K

Kirchmaier, Thomas ORCID: 0000-0002-8938-2206 and 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, London, UK.

Kruse, Douglas, Blasi, Joseph, Buchele, Robert, Scharf, Adria, Rodgers, Loren, Mackin, Chris and 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, London, UK. ISBN 0753017881

M

Macve, Richard ORCID: 0000-0002-0023-948X (2021) Pacioli’s Lens: Through a glass, darkly. Accounting Historians Journal, 49 (1). pp. 83-92. ISSN 0148-4184

N

Nezlobin, Alexander, Reichelstein, Stefan and Wang, Yanruo (2015) Managerial performance evaluation for capacity investments. Review of Accounting Studies, 20 (1). 283 - 318. ISSN 1380-6653