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Increasing the Efficiency of the Economics Journal Market
The Value Added Tax: Rejoinder to a Critique
Predicting Earnings: Entity versus Subentity Data
Conglomerates, Earnings forecasting, Earnings predictability, Earnings disaggregation
Some Further Evidence On Criteria For Judging Disclosure Improvement
Disclosures, Investor sophistication, Unequal information, Stock valuation
LIFO and the Diffusion of Innovation
The Historical Development of Internal Control from the Earliest Times to the End of the Seventeenth Century
Internal Control, 17th century
Accounting and the Rise of Capitalism: An Accountant's View
Capitalism, Double-entry Bookkeeping, Economic growth, Economic activities
The Principles of Matching and Realization As Estimation Problems
Allocation, Uncertainty, Future cash flow, Estimation
Income and Capital: Fisher's Legacy
Book review, Fisher model, Capital, Income