International Accounting and Management Bibliography D-H

A-C  |  D-H  |  I-N  |  O-Z

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

International Accounting and Management Main | IFRS Bibliography

Dalio, R. 2021. The Changing World Order: Why Nations Succeed and Fail. Avid Reader Press/ Simon & Schuster.

D'Andrea, G., D. Marcotte and G. D. Morrison. 2010. Let emerging market customers be your teachers. Harvard Business Review (December): 115-120.

Daniels, J. D. and J. Arpan. 1972. Comparative home country influences on management practices abroad. The Academy of Management Journal 15(3): 305-315.

Daniels, J. D., R. A. Pitts and M. J. Tretter. 1984. Strategy and structure of U.S. multinationals: An exploratory study. The Academy of Management Journal 27(2): 292-307.

Darby, J. J. 1962. Some suggestions for budgetary control of foreign operations. N.A.A. Bulletin (May): 67-70.

D'Arcy, A. 2001. Accounting classification and the international harmonisation debate - An investigation. Accounting, Organizations and Society 26(4-5): 327-349.

D'Arcy, A. 2004. Accounting classification and the international harmonisation debate: A reply to a comment. Accounting, Organizations and Society 29(2): 201-206.

Dargenidou, C., S. McLeay and I. Raonic. 2006. Expected earnings growth and the cost of capital: An analysis of accounting regime change in the European financial market. Abacus 42(3-4): 388-414.

Daske, H. 2012. Economic Effects of Transparency in International Equity Markets: A Review and Suggestions for Future Research (vol. 5, no 3) by Mark Lang, Mark Maffett. The Accounting Review (September): 1821-1823.

Daske, H. and G. Gebhardt. 2006. International financial reporting standards and experts' perceptions of disclosure quality. Abacus 42(3-4): 461-498.

Daske, H., L. Hail, C. Leuz and R. Verdi. 2008. Mandatory IFRS reporting around the world: Early evidence on the economic consequences. Journal of Accounting Research (December): 1085-1142.

Davie, S. S. K. 2005. Vangermeersch manuscript award winner, 2003: Accounting's uses in exploitative human engineering: Theorizing citizenship, indirect rule and Britain's imperial expansion. The Accounting Historians Journal 32(2): 55-80.

Davis, S., T. Albright and M. McCoskey. 2011. Establishing a transfer price for an intermediate product: Case study from a multinational enterprise. Cost Management (September/October): 16-22.

Davis-Friday, P. Y. and J. M. Rivera. 2000. Inflation accounting and 20-F disclosures: Evidence from Mexico. Accounting Horizons (June): 113-135.

Davidson, S. and J. M. Kohlmeier. 1966. A measure of the impact of some foreign accounting principles. Journal of Accounting Research (Autumn): 183-212.

De Beelde, I. 2003. The development of a Belgian accounting code during the first half of the 20th century. The Accounting Historians Journal 30(2): 1-28.

De Carvalho, P. L., A. L. C. Callado. 2017. Financial performance of stocks of companies participating in the Carbon Efficient Index (ICO2). Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil. (6): 105-132.

De Carvalho, P. L. and O. S. Martins. 2017. Performance of sustainability and negotiability indexes in the Brazilian stock market. Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil. (6): 133-158.

De La Bruslerie, H. and H. Gabteni. 2014. Voluntary disclosure of financial information by French firms: Does the introduction of IFRS matter? Advances in Accounting: Incorporating Advances in International Accounting 30(2): 367-380.

De Modesti, M. A. and S. Eriksen. 2008. The redesign and implementation of a cost accounting system for América Latina Logística. Management Accounting Quarterly (Summer): 11-19.

De Roover, R. 1944. Early accounting problems of foreign exchange. The Accounting Review (October): 381-407.

De Simone, L. 2016. Does a common set of accounting standards affect tax-motivated income shifting for multinational firms? Journal of Accounting and Economics (February): 145-165.

De Simone, L., B. Stomberg and B. Williams. 2023. Does tax enforcement disparately affect domestic versus multinational corporations around the world? Contemporary Accounting Research 40(4): 2816-2845.

De Simone, L., J. Huang and L. K. Krull. 2020. R&D and the rising foreign profitability of U.S. multinational corporations. The Accounting Review (May): 177-204.

De Simone, L., R. Lester and K. Markle. 2020. Transparency and tax evasion: Evidence from the Foreign Account Tax Compliance Act (FATCA). Journal of Accounting Research (March): 105-153.

De Treville, S. and L. Trigeorgis. 2010. It may be cheaper to manufacture at home. Harvard Business Review (October): 84-87.

De Villiers, C. and C. J. van Staden. 2006. Can less environmental disclosure have a legitimising effect? Evidence from Africa. Accounting, Organizations and Society 31(8): 763-781.

De Waegenaere, A., R. C. Sansing and J. L. Wielhouwer. 2012. Multinational taxation and R&D investments. The Accounting Review (July): 1197-1217.

De With, E. 2012. The Dutch Way. Strategic Finance (September): 54-59.

Dean, B. V. 1964. Allocation of research and development resources in U.S. and Israel industry. Management Science (September): 94-104.

Dean, G. 2007. Editorial: IFRSS enter a fair value, exit price world? Abacus 43(2): i-iv.

Dean, G. and F. Clarke. 2004. Principles vs rules: True and fair view and IFRSS. Abacus 40(2): i-iv.

Dean, G. and F. Clarke. 2005. 'True and fair' and 'fair value' - Accounting and legal will-o'-the-wisps. Abacus 41(2): i-viii.

Deane, J. T. and S. H. Heilman. 2009. Using IFRS to drive business development. Journal of Accountancy (February): 30-34.

Debrecency, R. S. and G. L. Gray. 2013. IT governance and process maturity: A multinational field study. Journal of Information Systems (Spring): 157-188.

Dechert, C. R. 1962. Ente Nazionale Idrocarburi: A state corporation in a mixed economy. Administrative Science Quarterly 7(3): 322-348.

Deegan, C. and C. Blomquist. 2006. Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry. Accounting, Organizations and Society 31(4-5): 343-372.

Deffeyes, K. S. 2001. Hubbert's Peak: The Impending World Oil Shortage. Princeton University Press.

DeFond, M., M. Hung and R. Trezevant. 2007. Investor protection and the information content of annual earnings announcements: International evidence. Journal of Accounting and Economics (March): 37-67.

DeFond, M. L. and M. Hung. 2004. Investor protection and corporate governance: Evidence from worldwide CEO turnover. Journal of Accounting Research (May): 269-312.

DeFond, M. L. and M. Hung. 2007. Investor protection and analysts’ cash flow forecasts around the world. Review of Accounting Studies 12(2-3): 377-419.

Del Sol, P. E. and J. Connor. 2020. The future of work in developing economies. MIT Sloan Management Review (Winter): 1-3.

Delacroix, J. and G. R. Carroll. 1983. Organizational foundings: An ecological study of the newspaper industries of Argentina and Ireland. Administrative Science Quarterly 28(2): 274-291.

Delios, A. and P. W. Beamish. 2001. Survival and profitability: The roles of experience and intangible assets in foreign subsidiary performance. The Academy of Management Journal 44(5): 1028-1038.

Delios, A. and W. J. Henisz. 2000. Japanese firms' investment strategies in emerging economies. The Academy of Management Journal 43(3): 305-323.

Delphos, W. A. 2004. Inside the World's Developmental Finance Institutions. South-Western Educational Publishing.

Dembeck, J. L. and D. E. Stout. 1997. Using a spreadsheet to solve a multinational marketing problem. Management Accounting (January): 33-39. (Using linear programming for determining production and sales mix).

Demirag, I. S. 2009. Corporate Governance Around the World by A. Naciri. The Accounting Review (July): 1311-1313.

Den Butter, F. A. G. and K. A. Linse. 2008. Rethinking procurement in the era of globalization. MIT Sloan Management Review (Fall): 76-80.

Deng, Z. 2020. Foreign exchange risk, hedging, and tax-motivated outbound income shifting. Journal of Accounting Research (September): 953-987.

Denton, C. F. 1969. Bureaucracy in an immobilist society: The case of Costa Rica. Administrative Science Quarterly 14(3): 418-425.

Derstine, R. P. and W. G. Bremser. 2010. The journey toward IFRS in the United States. The CPA Journal (July): 6-9.

Desai, M. A. 2008. The finance function in a global corporation. Harvard Business Review (July-August): 108-112.

Deshpandé, R. and A. Raina. 2011. The ordinary heroes of the Taj: How an Indian hotel chain's organizational culture nurtured employees who were willing to risk their lives to save their guests. Harvard Business Review (December): 119-123.

Devalle, A., F. Rizzato and D. Busso. 2016. Disclosure indexes and compliance with mandatory disclosure - The case of intangible assets in the Italian market. Advances in Accounting: Incorporating Advances in International Accounting (35): 8-25.

Devang, A., C. Kruse, A. Parker and P. Siren. 2017. The next wave of business models in Asia. MIT Sloan Management Review (Winter): 35-39.

Dezalay, Y. 1995. "Turf battles" or "class struggles": The internationalization of the market for expertise in the "professional society". Accounting, Organizations and Society 20(5): 331-344.

Dezalay, Y. 1995. "Turf battles" or "class struggles": The internationalization of the market for expertise in the "professional society". Accounting, Organizations and Society 20(7-8): 721.

Dhaliwal, D. S., S. Radhakrishnan, A. Tsang and Y. G. Yang. 2012. Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure. The Accounting Review (May): 723-759.

Dierkes, M. 1979. Corporate social reporting in Germany: Conceptual developments and practical experience. Accounting, Organizations and Society 4(1-2): 87-107.

Dierynck, B., W. R. Landsman and A. Renders. 2012. Do managerial incentives drive cost behavior? Evidence about the role of the zero earnings benchmark for labor cost behavior in private Belgian firms. The Accounting Review (July): 1219-1246.

Dietemann, G. J. 1980. Evaluating multinational performance under FAS no. 8. Management Accounting (May): 49-55.

DiMatteo, L. 2003. The Law of International Business Transactions. South-Western Educational Publishing.

Dimitropoulos, P. E., D. Asteriou and E. Koumanakos. 2010. The relevance of earnings and cash flows in a heavily regulated industry: Evidence from the Greek banking sector. Advances in Accounting: Incorporating Advances in International Accounting 26(2): 290-303.

Dimitropoulos, P. E., D. Asteriou, D. Kousenidis and S. Leventis. 2013. The impact of IFRS on accounting quality: Evidence from Greece. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 108-123.

Ding, Y. 2002. International differences in disclosure adequacy: Empirical evidence from annual reports of French and Chinese listed firms. Advances in International Accounting 15: 155-179.

Ding, Y., G. M. Entwistle and H. Stolowy. 2007. Identifying and coping with balance sheet differences: A comparative analysis of U.S., Chinese, and French oil and gas firms using the "statement of financial structure". Issues in Accounting Education (November): 591-606.

Ding, Y., H. Stolowy and M. Tenenhaus. 2003. 'Shopping around' for accounting practices: The financial statement presentation of French groups. Abacus 39(1): 42-65.

Ding, Y., J. Richard and H. Stolowy. 2008. Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model. Accounting, Organizations and Society 33(7-8): 718-755.

DiPiazza, S. A. and R. G. Eccles. 2002. Building Public Trust: The Future of Corporate Reporting. John Wiley & Sons.

DiPiazza, S. A., D. McDonnell, W. G. Parrett, M. D. Rake, F. Samyn and J. S. Turley. 2006. Global Capital Markets And The Global Economy: A Vision From the CEOs of the International Audit Networks. Global Public Policy Symposium.

Dirsmith, M. W. and M. E. Haskins. 1991. Inherent risk assessment and audit firm technology: A contrast in world theories. Accounting, Organizations and Society 16(1): 61-90.

Ditz, G. W. 1959. Industrial administration in communist east Europe. Administrative Science Quarterly 4(1): 82-96.

Djatej, A., G. Gao, R. H. S. Sarikas and D. L. Senteney. 2009. An investigation of the comparative impact of degree of implementation of IFRS upon the public and private information quality of East and West European firms. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 208-215.

Djorup, C. 1913. Foreign exchange. Journal of Accountancy (June): 412-426.

Dobbin, F. 2014. Book review: We Are in This Dance Together: Gender, Power, and Globalization at a Mexican Garment Firm by N. Plankey-Videla. Administrative Science Quarterly 59(1): 184-186.

Doka, C. 2012. The global fraud threat: A report on causes, detection, and prevention. The CPA Journal (June): 12-13.

Domeratzky, L. 1923. The instability of tariff conditions in Europe. Harvard Business Review (October): 66-73.

Doost, R. K. and K. M. Ligon. 1986. How U. S. and European accounting practices differ. Management Accounting (October): 38-41.

Dorata, N. T. and I. M. Badawi. 2008. International convergence: The case of accounting for business combinations. The CPA Journal (April): 36-38.

Dorian, D. G. 1974. Management accounting in a developing country. Management Accounting (May): 15-18, 24.

Dou, P, C. Truong and M. Veeraraghavan. 2016. Individualism, uncertainty avoidance, and earnings momentum in international markets. Contemporary Accounting Research 33(2): 851-881.

Doupnik, T. and H. Perera. 2011. International Accounting, 3rd edition. McGraw-Hill/Irwin.

Doupnik, T. S. 1986. The evolutions of financial statement indexation in Brazil. The Accounting Historians Journal 13(1): 1-18.

Doupnik, T. S. and M. Richter. 2003. Interpretation of uncertainty expressions: A cross-national study. Accounting, Organizations and Society 28(1): 15-35.

Dow, K. E., B. C. Henderson and M. W. Watson. 2014. Blackstone Valley chiropractic Clinic: International deferred compensation. Journal of Forensic & Investigative Accounting 6(2): 290-311.

Downey, D. H. and K. D. Westermann. 2021. Challenging global group audits: The perspective of US. group audit leads. Contemporary Accounting Research 38(2): 1395-1433.

Downs, A. and R. Gooch. 2008. Marks & Spencer: A case for pro-European tax harmonization. The CPA Journal (January): 40-43.

Doz, Y. J. Santos and P. Williamson. 2001. From Global to Metanational: How Companies Win in the Knowledge Economy. Harvard Business School Press.

Drayton, B. and V. Budinich. 2010. A new alliance for global change. Harvard Business Review (September): 56-64.

Drebin, A. R. 1969. A fallacy of depreciation translation. Journal of Accounting Research (Autumn): 204-214.

Drori, G. S., Y. S. Jang and J. W. Meyer. 2006. Sources of rationalized governance: Cross-national longitudinal analyses, 1985-2002. Administrative Science Quarterly 51(2): 205-229.

Du, J. and I. Lapsley. 2019. The reform of UK universities: A management dream, an academic nightmare? Abacus 55(3): 452-482.

Du Plessis, J. J., B. Grobfeld, C. Luttemann, I Saenger and O. Sandrock. 2010. German Corporate Governance in International and European Context. Springer.

Dulitz, L. 2009. IFRS: A preparer's point of view. Journal of Accountancy (April): 46-50.

Dunn, K., M. Kohlbeck and M. Magilke. 2009. Future profitability, operating cash flows, and market valuations associated with offshoring arrangements of technology jobs. Journal of Information Systems (Fall): 25-47.

Dunn, P. 2006. The role of culture and accounting education in resolving ethical business dilemmas by Chinese and Canadians. Accounting and the Public Interest (6): 116-134.

Durham, J. W. 1992. The introduction of "Arabic" numbers in European accounting. The Accounting Historians Journal 19(2): 25-55.

Durocher, S., Y. Gendron and C. Picard. 2016. Waves of global standardization: Small practitioners' resilience and intra-professional fragmentation within the accounting profession. Auditing: A Journal of Practice & Theory 35(1): 65-88.

Duru, A. and D. M. Reeb. 2002. International diversification and analysts' forecast accuracy and bias. The Accounting Review (April): 415-433.

Dyer, J. C. IV and A. J. McHugh. 1975. The timeliness of the Australian annual report. Journal of Accounting Research (Autumn): 204-219.

Dyreng, S. D. and B. P. Lindsey. 2009. Using financial accounting data to examine the effect of foreign operations located in tax havens and other countries on U.S. multinational firms' tax rates. Journal of Accounting Research (December): 1283-1316.

Dyreng, S. D. and K. S. Markle. 2016. The effect of financial constraints on income shifting by U.S. multinationals. The Accounting Review (November): 1601-1627.

Dyreng, S. D., B. P. Lindsey, K. S. Markle and D. A. Shackelford. 2015. The effect of tax and nontax country characteristics on the global equity supply chains of U.S. multinationals. Journal of Accounting and Economics (April-May): 182-202.

Dyreng, S. D., F. B. Gaertner, J. L. Hoopes and M. E. Vernon. 2023. The effect of US tax reform on the taxation of US firms' domestic and foreign earnings. Contemporary Accounting Research 40(3): 1881-1908.

Dzinkowski, R. 2001. McDonald's Europe. Strategic Finance (May): 24-27.

Dzinkowski, R. 2003. Kevin Conway on the EU/U.S. export subsidy debate. Strategic Finance (November): 3640.

Dzinkowski, R. 2005. Global economic impacts on strategic financial management. Strategic Finance (December): 36-40.

Dzinkowski, R. 2005. The global CFO. Strategic Finance (January): 33-35.

Dzinkowski, R. 2006. Together of apart? Strategic Finance (October): 36-40. (Related to international standards).

Dzinkowski R. 2007. Convergence or conversion? Let's be clear. Strategic Finance (December): 33-35. (Related to global accounting standards).

Dzinkowski, R. 2007. Saying goodbye to U.S. GAAP. Strategic Finance (June): 46-49.

Dzinkowski, R. 2008. IFRS for all. Strategic Finance (April): 30-33.

Dzinkowski, R. 2009. What's ahead for global standards? An interview with Sir David Tweedie, chairman of the International Accounting Standards Board. Strategic Finance (November): 42-45.

Dzinkowski, R. 2010. Let's have a single set of standards: An interview with Sir David Tweedie, Chairman of the International Accounting Standards Board. Strategic Finance (October): 56-59.

Dzinkowski, R. 2011. Changing of the guard: Interview with Hans Hoogervorst, Chairman of the International Accounting Standards Board. Strategic Finance (October): 44-47.

Dzinkowski, R. 2012. Can anyone solve the Euro woes? Strategic Finance (November): 44-49.

Dzinkowski, R. 2016. Brexit CFO perspectives. Strategic Finance (December): 34-39.

E. C. I. 1969. The Sepoy revolt in India, Brahmin mutineers "Blown from the guns". Administrative Science Quarterly 14(4): 557.

Earley, P. C. and E. Mosakowski. 2004. Cultural intelligence. Harvard Business Review (October): 139-146.

Earley, P. C. and H. Singh. 1995. International and intercultural management research: What's next? The Academy of Management Journal 38(2): 327-340.

Economy, E. and K. Lieberthal. 2007. Scorched earth. Will environmental risks in China overwhelm its opportunities? Harvard Business Review (June): 88-96.

Edelstein, J. D. and H. J. Ruppel, Jr. 1970. Convention frequency and oligarchic degeneration in British and American unions. Administrative Science Quarterly 15(1): 47-56.

Eden, D. and S. Rynes. 2003. From the editors: Publishing across borders: Furthering the internationalization of "AMJ". The Academy of Management Journal 46(6): 679-683.

Eden, L., M. T. Dacin and W. P. Wan. 2001. Standards across borders: Crossborder diffusion of the arm's length standard in North America. Accounting, Organizations and Society 26(1): 1-23.

Edey, H. C. 1963. Company accounts in Britain: The Jenkins report. The Accounting Review (April): 262-265.

Edge, M. S., Y. H. Kim and D. Wang. 2020. Do global audit firm networks apply consistent audit methodologies across jurisdictions? Evidence from financial reporting comparability. The Accounting Review (November): 151-179.

Edwards, A., T. Kravet and R. Wilson. 2016. Trapped cash and the profitability of foreign acquisitions. Contemporary Accounting Research 33(1): 44-77.

Edwards, G. 1915. Accountancy in Canada. Journal of Accountancy (November): 334-348.

Edwards, J. R. 1991. The process of accounting innovation: The publication of consolidated accounts in Britain in 1910. The Accounting Historians Journal 18(2): 113-132.

Edwards, J. R. and K. M. Webb. 1984. The development of group accounting in the United Kingdom to 1933. The Accounting Historians Journal 11(1): 31-61.

Edwards, J. R. and S. P. Walker. 2007. Accountants in the British census. The Accounting Historians Journal 34(2): 43-74.

Edwards, J. R., G. Hammersley and E. Newell. 1990. Cost accounting at Keswick, England, c. 1598-1615: The German connection. The Accounting Historians Journal 17(1): 61-80.

Edwards, J. R., H. M. Coombs and H. T. Greener. 2002. British central government and "the mercantile system of double entry" bookkeeping: A study of ideological conflict. Accounting, Organizations and Society 27(7): 637-658.

Edwards, J. R., M. Anderson and D. Matthews. 1997. Accountability in a free-market economy: The British company audit, 1886. Abacus 33(1): 1-25.

Edwards, J. R., M. Anderson and R. A. Chandler. 2007. Claiming a jurisdiction for the “Public Accountant” in England prior to organisational fusion. Accounting, Organizations and Society 32(1-2): 61-100.

Edwards, J. R., T. Boyns and M. Anderson. 1995. British cost accounting development: Continuity and change. The Accounting Historians Journal 22(2): 1-41.

Eesley, C. E. and D. Hannah. 2012. Book review: Winds of Change: The Environmental Movement and the Global Development of the Wind Energy Industry by I. B. Vasi. Administrative Science Quarterly 57(2): 359-362.

Efferin, S. and T. Hopper. 2007. Management control, culture and ethnicity in a Chinese Indonesian company. Accounting, Organizations and Society 32(3): 223-262.

Ege, M., Y. H. Kim and D. Wang. 2021. Do PCAOB inspections of foreign auditors affect global financial reporting comparability? Contemporary Accounting Research 38(4): 2659-2690.

Egelhoff, W. G. 1982. Strategy and structure in multinational corporations: An information-processing approach. Administrative Science Quarterly 27(3): 435-458.

Eggert, J. R. 1983. Don't ignore manufacturers' duty drawback. Management Accounting (April): 53-58.

Ehrmann, H. W. 1961. French bureaucracy and organized interests. Administrative Science Quarterly 5(4): 534-555.

Eierie, B., J. K. Beckman and K. Eisenrieder. 2007. Financial reporting challenges in a global reporting environment - The case of SAP. Issues in Accounting Education (November): 735-748.

Eining, M. M. and G. M. Lee. 1997. Information ethics: An exploratory study from an international perspective. Journal of Information Systems (Spring): 1-17.

El-Ramly, Y. 2014. Accounting across borders. Journal of Accountancy (May): 40-42, 44.

Elango, B., T. Srinivas and G. T. M. Hult. 2013. Understanding drivers of risk-adjusted performance for service firms with international operations. Decision Sciences 44(4): 755-783.

Elbannan, M. A. 2013. Do analysts follow emerging economy firms with higher intangible assets? Empirical evidence form Egypt. Advances in Accounting: Incorporating Advances in International Accounting 29(1): 50-59.

Ellahie, A. and Z. Kaplan. 2021. Show me the money! Dividend policy in countries with weak institutions. Journal of Accounting Research (May): 613-655.

Elliott, C. W. 1965. The lower of cost or market test for foreign inventories. N.A.A. Bulletin (February): 12-17.

Elliott, C. W. 1966. Quasi-reorganization of an international corporation in the event of currency devaluation. Management Accounting (November): 60-63.

Elliott, E. L., J. Larrea and J. M. Rivera. 1968. Accounting aid to developing countries: Some additional considerations. The Accounting Review (October): 763-768.

Elliott, W. B. 2015. Discussion of "Does coordinated presentation help credit analysts identify firm characteristics." Contemporary Accounting Research 32(2): 528-533.

Ellstrand, A. E., L. Tihanyi and J. L. Johnson. 2002. Board structure and international political risk. The Academy of Management Journal 45(4): 769-777.

Elshandidy, T. 2014. Value relevance of accounting information: Evidence from an emerging market. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 176-186.

Emery, H. C. 1908. Should speculation be regulated by law? Lessons from German experience. Journal of Accountancy (April): 425-441.

Emmanuel, C., H. Gernon and S. J. Gray. 1998. An approach to teaching international management accounting and control: Integrating corporate strategy, organizational structure and culture. Journal of Accounting Education 16(1): 65-84.

Emmanuel, C. R. 1999. Income shifting and international transfer pricing: A three-country example. Abacus 35(3): 252-267.

Emmanuel, C. R. and N. Garrod. 2002. On the relevance and comparability of segmental data. Abacus 38(2): 215-234.

Eng, L. L., L. Sun and T. Vichitsarawong. 2013. The valuation properties of earnings and book values reported under IAS, domestic GAAP and U.S. GAAP: Evidence from China, Hong Kong, Japan, Korea and Singapore. Advances in Accounting: Incorporating Advances in International Accounting 29(2): 278-285.

Engels, A. 2009. The European emissions trading scheme: An exploratory study of how companies learn to account for carbon. Accounting, Organizations and Society 34(3-4): 488-498.

England, G. W. and R. Lee. 1971. Organizational goals and expected behavior among American, Japanese and Korean managers - A comparative study. The Academy of Management Journal 14(4): 425-438.

Enthoven, A. J. H. 1976. Standardized accountancy and economic development. Management Accounting (February): 19-23.

Enthoven, A. J. H. 1980. International management accounting - A challenge for accountants. Management Accounting (September): 25-32.

Enthoven, A. J. H. 1992. Accounting in Russia: From perestroika to profits. Management Accounting (October): 27-31.

Enthoven, A. J. H. 1999. Russia's accounting moves west. Strategic Finance (July): 32-37.

Eppinger, S. D. 2006. The new practice of global product development. MIT Sloan Management Review (Summer): 22-30.

Epstein, B. J. 2009. The economic effects of IFRS adoption. The CPA Journal (March): 26-31.

Epstein, M. J. and J. Manzoni. 1997. The balanced scorecard and tableau de bord: Translating strategy into action. Management Accounting (August): 28-36. (Summary).

Epstein, M. J. 2012. Challenges of governing globally: A strong understanding of the three distinct corporate governance systems around the world will help managers conduct business more effectively in other countries. Strategic Finance (July): 26-34. (The global corporate governance systems include: Anglo American, Communitarian, and Emerging markets).

Epstein, M. J. and P. S. Wisner. 2005. Managing and controlling environmental performance: Evidence from Mexico. Advances in Management Accounting (14): 115-137.

Erlenkotter, D. and A. S. Manne. 1968. Capacity expansion for India's nitrogenous fertilizer industry. Management Science (June): B553-B572.

Ernstberger, J. 2012. Current Debates in International Accounting by Christopher W. Nobes. The Accounting Review (May): 1091-1094.

Esch, E. 1925. The transformation of the German railway system since the world war. Harvard Business Review (April): 312-320.

Estrada, A. W., S. W. Martin and S. S. Wechsler. 1998. All aboard for the euro. Management Accounting (August): 37-41.

Etemadi, H., Z. D. Dialami, M. S. Bazaz and R. Parameswaran. 2009. Culture, management accounting and managerial performance: Focus Iran. Advances in Accounting: Incorporating Advances in International Accounting 25(2): 216-225.

Eun, C. and B. Resnick. 2011. International Financial Management, 6th edition. McGraw-Hill/Irwin.

Euske, K. J., M. J. Lebas and C. J. McNair. 1993. Performance management in an international setting. Management Accounting Research (December): 275-299.

Evans, A. L., J. Harris and J. H. Irving. 2016. U.S. exporters leaving tax dollars on the table. Journal of Accountancy (November): 66-70.

Evans, L., R. Baskerville and K. Nara. 2015. Colliding worlds: Issues relating to language translation in accounting and some lessons from other disciplines. Abacus 51(1): 1-36.

Everett, J., D. Neu and A. S. Rahaman. 2007. Accounting and the global fight against corruption. Accounting, Organizations and Society 32(6): 513-542.

Ewer, S. R. and J. R. Williams. 1998. Help in export strategies. Management Accounting (November): 39-42.

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