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Research classified by Journal of Economic Literature (JEL) codes

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/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M41: Accounting

This topic is covered by the following reading lists:

Dalia Kaupelyte & Renata Legenzova, 2014. "Do Lithuanian Higher Education Accounting Programs Reflect Accounting Harmonization In The Eu?," CBU International Conference Proceedings, ISE Research Institute, vol. 2(0), pages 113-118, July.
Andrea Čorejová & Jana Jarošová, 2014. "The Importance Of Internal Directives Of The University For The Intellectual Property Protection," CBU International Conference Proceedings, ISE Research Institute, vol. 2(0), pages 154-159, July.
Andrea L. Eisfeldt & Dimitris Papanikolaou, 2014. "The Value and Ownership of Intangible Capital," American Economic Review, American Economic Association, vol. 104(5), pages 189-194, May.
Alejandro Drexler & Greg Fischer & Antoinette Schoar, 2014. "Keeping It Simple: Financial Literacy and Rules of Thumb," American Economic Journal: Applied Economics, American Economic Association, vol. 6(2), pages 1-31, April.
- Drexler, Alejandro & Fischer, Gregory & Schoar, Antoinette, 2010. "Keeping it simple: financial literacy and rules of thumb," LSE Research Online Documents on Economics 33502, London School of Economics and Political Science, LSE Library.
- Schoar, Antoinette & Fischer, Greg & Drexler, Alejandro, 2010. "Keeping it Simple: Financial Literacy and Rules of Thumb," CEPR Discussion Papers 7994, C.E.P.R. Discussion Papers.
- Drexler, Alejandro & Fischer, Gregory & Schoar, Antoinette, 2014. "Keeping it simple: financial literacy and rules of thumb," LSE Research Online Documents on Economics 46797, London School of Economics and Political Science, LSE Library.
Adriana Dutescu & Adriana Florina Popa & Andreea Gabriela Ponorîca, 2014. "Sustainability of the Tourism Industry, Based on Financial Key Performance Indicators," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 16(Special 8), pages 1048-1048, August.
Mateos-Ronco, Alicia & Lajara-Camilleri, Natalia, 2014. "Capital structure and financing decisions of agricultural cooperatives: Spanish evidence," 88th Annual Conference, April 9-11, 2014, AgroParisTech, Paris, France 169687, Agricultural Economics Society.
Katona, Péter & Kocs, Izabella, 2014. "A Felsőoktatási Expanzió Alakulása Romániában A Rendszerváltást Követő Időszakban," Acta Carolus Robertus, Karoly Robert University College, vol. 4(1), pages 1-13.
Zörög, Zoltán & Szűcs, Csaba, 2014. "A Diplomás Pályakövetés És Az Integrált Vállalatirányítási Rendszerek Elterjedtségének Összefüggései," Acta Carolus Robertus, Karoly Robert University College, vol. 4(1), pages 1-10.
Pavlović, Vladan & Cvijanović, Janko & Milačić, Srećko, 2014. "Reporting On The Reasons For The Acquisition Of Own Shares," Economics of Agriculture, Institute of Agricultural Economics, vol. 61(3), pages 1-15, October.
Savić, Bojan & Vasiljević, Zorica & Đorđević, Dragan, 2014. "Strategic Cost Management As Instrument For Improving Competitiveness Of Agribusiness Complex," Economics of Agriculture, Institute of Agricultural Economics, vol. 61(4), pages 1-16, December.
DEVI, S. Susela & WONG SEK KHIN, Edward & ALAGIAH, Ratnam, 2014. "Accounting Paradigm Of Lived Experiences In Action Research: The Case Of Malaysian Plantation Workers," Review of Agricultural and Applied Economics (RAAE), Faculty of Economics and Management, Slovak Agricultural University in Nitra, vol. 17(2), pages 1-6, October.
Marioara Avram & Veronel Avram, 2014. "Considerations Regarding The Accounting Principles Applied In Insolvency Proceedings," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 172-177.
Anca Antoaneta Varzaru, 2014. "Control Performance Through The Design And Implementtion Of A Budgetary System In Smes In The Region South –West Oltenia," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 178-188.
Constanta Iacob & Camelia Constantin, 2014. "From ABC to Time Driven Activity Based Costing for outpatient clinics," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 189-196.
Magdalena Mihai & Adriana Iota, 2014. "International Statistical Reporting– The Duty Of Economic Agents," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 197-202.
Magdalena Mihai & Adriana Iota & Oana Staiculescu, 2014. "Opportunities For Optimizing The Cost Of Quality," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 203-210.
Cristian Dragan & Valeriu Brabete, 2014. "Considerations Regarding The Quality Cost Of Traded Products And Services In The Context Of Performing Management Of The Entity," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 211-216.
Valeriu Brabete & Cristian Dragan & Oana Staiculescu, 2014. "Alternatives Of The Historic Cost In The Evaluation Process Of Quality Costs," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 259-268.
Cristina-Petrina Dragusin, 2014. "The Mechanism Of Payment Requests - An Instrument For Facilitating The Financing From Structural Funds Of Romanian Public Academic Education Institutions," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 269-278.
Ion Ionescu, 2014. "Contributions To Optimize Quality Costs In The Automotive Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 61-68.
Liliana Puican & Mihaela-Andreea Nastasie, 2014. "Accounting Information And Its Role For Stakeholders," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(42), pages 207-211.
Cosmin Sandu Badele & Daniela Fundeanu, 2014. "New Trends In Corporate Governance Of Public Sector," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(42), pages 51-56.
Petru Stefea & Nita Cornel Gabriel, 2014. "The Role Of Ethics For Cost Accounting Professsionals," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(42), pages 97-102.
Assist. Csosz Csongor Ph.D Student & Prof. Dumbrava Partenie Ph.D, 2014. "Creative Accounting Methods Used For Tangible Assets From The Point Of View Of Auditors," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 28-34, APRIL.
Prof. Sorinel Domnisoru, Ph.D & Lect. Daniel Goagara, Ph.D, 2014. "Critical Analysis Of National And International Accounting Regulations On Transactions With Business Entities," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 43-48, APRIL.
Assoc. Prof. Valeriu Brabete Ph. D & Assoc. Prof. Cristian Dragan Ph. D & Assist. Oana Staiculescu Ph. D & Assist. Adriana Iota Ph.D Student, 2014. "Accounting Treatments Related To The Economic Operations Generated By The Quality Cost Management," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 49-59, APRIL.
Ph. D Student Raluca Tuliga (Coada), 2014. "The Tobin Model In Economic Geometric Dynamics," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 66-69, APRIL.
Lecturer Sorin-Ciprian Teiusan PhD & Student Alexandru Cismasu, 2014. "Electronic Signature For Romanian Accountants," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 70-84, APRIL.
Lect. Mirela Elena Nichita Ph. D, 2014. "Financial Reporting In Romania And Changes In Management Structure," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 85-91, APRIL.
Burca Valentin, PhD candidate & Assist.Nagy Mariana, PhD professor, 2014. "Clusters Describing Ifrs Adoption Stage," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 15-30, November.
Prof. Cristian Dragan Ph. D & Assist.Prof. Valeriu Brabete Ph. D & Assist.Master’s Student Carmen Maria Dindiri, 2014. "The Application Of Professional Judgment On Determining The Cost Of Fixed Tangible Assets Obtained By Onerous Title," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 31-38, November.
Lecturer Bogdan Ravas Ph. D, 2014. "The Cost Influence On Decision-Making In The Tourism Establishments," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 39-44, November.
Prof.Alina-Teodora Ciuhureanu Ph. D, 2014. "Evaluation – Key Objective Of Accounting Activity. Realities Perceived In Romanian Organisations," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 7-14, November.
Diana MureÅŸan, 2014. "Evidence Of Accruals Anomaly Around The Globe," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-15.
Sorina Simona Bumbescu & Dimi Ofileanu & Raul Burdea, 2014. "The Role Of The Materiality In Audit And Accountacy In Agricultural Organizations," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-2.
Aurelia ÅžtefÄƒnescu & Eugeniu Å¢urlea, 2014. "Research On The Financial Transparency Into The Health Public System In Romania. Case Of Hospitals Subordinated To The Health Ministry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-20.
Gabriela Lidia TÄƒnase & Aurelia ÅžtefÄƒnescu, 2014. "Study Regarding The Correlation Between The Academic And Professional Environment From The Perspective Of Future Graduates. Managerial Accounting Case," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-23.
Nicolae Todea & Ana Maria Udrea & Ionela Cornelia Cioca, 2014. "The Effects Of The Adoption Of Ias / Ifrs By Companies Listed On The Regulated Market (Bucharest Stock Exchange - Category Iii) On The Audit Mission," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-24.
Adriana Tiron Tudor & Åžtefana Dima (Cristea) & Bogdan Dima & Raluca Valeria RaÅ£iu, 2014. "The Linkage Between Intangibles And Profitability," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-25.
Laura Elena Tudoran & Bogdan Åžtefan Ionescu, 2014. "The Use Of Accounting Apps Via Mobile Cloud Computing In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-26.
IldikÃ³ RÃ©ka CardoÅŸ & Vasile Daniel CardoÅŸ, 2014. "Measuring Customer Profitability With Activity-Based Costing And Balanced Scorecard," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-5.
Teodor Hada & Teodora Maria Avram, 2014. "A Study On Determing The Financial Position Based On Financial Diagnosis In Companies Listed On The Bucharest Stock Exchange," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-9.
Ioana Anghel & Mariana Man, 2014. "The Impact Of Financial Communication On Stock Price. The Case Of Omv Petrom S.A. 2004-2013.," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-1.
Tatiana DÄƒnescu & Mihaela Prozan & Roxana Diana Prozan, 2014. "Approaches Regarding The Utility Of The Accounting Information," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-12.
Teodor Hada & Radu MÄƒrginean, 2014. "The Evaluation Of The Financial Position On The Balance Sheet In The Furniture Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-16.
Laura Raisa MiloÃ› & Marius Cristian MiloÅŸ, 2014. "A Survey Regarding The Quality Of Financial Statements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-20.
Attila Tamas Szora, 2014. "Comparative Analysis Of Audit Report Types On The Consolidated Financial Statements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-31.
Sorin-Ciprian TeiuÅŸan, 2014. "Examining The Evolution Of The Romanian System Of Accounts," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-32.
Iuliana Cenar & Mioara Turcas, 2014. "The Comparative Analysis Of Profitability Indicators Of Companies Before And After The Implementation Of Investment Projects With Non-Refundable Financing," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-8.
CernuÅŸca Lucian & Balaciu Diana Elisabeta, 2014. "Accounting Students' Perceptions On The Expression Of Professional Judgment And Ethics In The Accounting Field," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-9.
Elena Roxana Anghel-Ilcu, 2014. "A Theoretical Model of Code of Ethics Conceptualized From Companies’ Public Disclosures on Ethics," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(1), pages 111-158, March.
Uwalomwa Uwuigbe & Daramola Sunday Peter & Anjolaoluwa Oyeniyi, 2014. "The Effects of Corporate Governance Mechanisms on Earnings Management of Listed Firms in Nigeria," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(1), pages 159-174, March.
Stefana Maria Dima & Bogdan Dima & Ovidiu Megan & Luminiþa Paiusan, 2014. "A Discussion over IFRS’ Adoption in Islamic Countries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(1), pages 35-49, March.
Volkan Demir & Oguzhan Bahadir, 2014. "An Investigation of Compliance with International Financial Reporting Standards by Listed Companies in Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(1), pages 4-34, March.
Joanna Dyczkowska, 2014. "Assessment of Quality of Internet Financial Disclosures Using a Scoring System. A Case of Polish Stock Issuers," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(1), pages 50-81, March.
Zayyad Abdul-Baki & Ahmad Bukola Uthman & Mubaraq Sanni, 2014. "Financial Ratios as Performance Measure: A Comparison of IFRS and Nigerian GAAP," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(1), pages 82-97, March.
Zahid Irshad Younas & Patrick Velte & Khadija Ashfaq, 2014. "Audit Pricing in China and Pakistan: A Comparative Review of Audit Practices," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(1), pages 98-110, March.
Nadia Albu & Catalin Nicolae Albu, 2014. "Editorial - IFRS application in Central and South-Eastern European countries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(2), pages 182-197, June.
Lehte Alver & Jaan Alver & Liis Talpas, 2014. "Implementation of IFRSs and IFRS for SMEs: the case of Estonia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(2), pages 236-258, June.
Olesea Ghedrovici & Svetlana Mihaila & Lica Erhan & Aliona Birca, 2014. "Transition to IFRS in the Republic of Moldova: general and practical aspects," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(2), pages 259-280, June.
Konrad Grabinski & Marcin Kedzior & Joanna Krasodomska, 2014. "The Polish accounting system and IFRS implementation process in the view of empirical research," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(2), pages 281-310, June.
Mihaela Ionascu & Ion Ionascu & Marian Sacarin & Mihaela Minu, 2014. "IFRS adoption in developing countries: the case of Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(2), pages 311-350, June.
Mateja Jerman & Ales Novak, 2014. "IFRS application in Slovenia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(2), pages 351-372, June.
Cagnur Kaytmaz Balsari & Secil Varan, 2014. "IFRS implementation and studies in Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(2), pages 373-399, June.
Ruslana Kuzina, 2014. "Implementation of International Financial Reporting Standards in Ukraine," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(2), pages 400-422, June.
Yigit Bora Senyigi, 2014. "Determinants of voluntary IFRS adoption in an emerging market: Evidence from Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(3), pages 449-465, September.
Costel Istrate, 2014. "Impact of IFRS on the accounting numbers of Romanian listed companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(3), pages 466-491, September.
Merve Kilic & Ali Uyar & Basak Ataman, 2014. "Preparedness for and perception of IFRS for SMEs: evidence from Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(3), pages 492-519, September.
Khaled E. Abu Risheh & Mo'taz Amin Al-Saeed, 2014. "The Impact of IFRS Adoption on Audit Fees: Evidence from Jordan," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(3), pages 520-536, September.
Corina Grosu & Alina Almasan & Cristina Circa, 2014. "The current status of management accounting in Romania: the accountants' perception," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(3), pages 537-558, September.
Ioan-Bogdan Robu & Mihaela-Alina Robu & Marilena Mironiuc & Florentina Olivia Balu, 2014. "The Value Relevance of Financial Distress Risk in the Case of RASDAQ Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(4), pages 623-642, December.
Diana Elisabeta Balaciu & Victoria Bogdan & Liliana Feleaga & Adela-Laura Popa, 2014. "“Colorful” Approach Regarding Creative Accounting. An Introspective Study Based On the Association Technique," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(4), pages 643-664, December.
Karim Charaf & Ahmed Fath-Allah Rahmouni, 2014. "Using Importance Performance Analysis to Evaluate the Satisfaction of Activity-Based Costing Adopters," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(4), pages 665-685, December.
Oladipupo Muhrtala Tijani & Ahmad Bukola Uthman & Zayyad Abdul-Baki & Lukman Adebayo Oke, 2014. "Audit Pricing, Start-Up Cost and Opinion Shopping," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(4), pages 686-718, December.
Maria Ionela Damian & Sorana Mihaela Manoiu & Carmen Giorgiana Bonaci & Jiri Strouhal, 2014. "Bearer Plants: Stakeholders’ View on the Appropriate Measurement Model," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(4), pages 719-738, December.
Maria Madalina Buculescu (Costica) & Bogdan Nicolae Velicescu, 2014. "An Analysis of the Convergence Level of Tangible Assets (PPE) According to Romanian National Accounting Regulation and IFRS for Smes," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(4), pages 774-799, December.
Cevdet Kızıl & Şadi Evren Şeker & Derya Bozan, 2014. "The Impact of Information Technologies and Computer Usage On The Student Success In Accounting Courses," Alphanumeric Journal, Bahadir Fatih Yildirim, vol. 2(2), pages 77-97, December.
Malgorzata Garstka, 2014. "Etyka zawodowa w rachunkowosci/Professional Ethics in Accounting," Annales. Ethics in Economic Life, University of Lodz, Faculty of Economics and Sociology, vol. 17(1), pages 61-72, February.
Katarzyna Kalinowska & Marcin Kalinowski, 2014. "Zawod specjalisty ds. rachunkowosci zarzadczej w perspektywie etycznej/The Profession of Management Accounting in Ethical Perspective," Annales. Ethics in Economic Life, University of Lodz, Faculty of Economics and Sociology, vol. 17(1), pages 73-83, February.
Patricia M. Dechow & Richard G. Sloan & Jenny Zha, 2014. "Stock Prices and Earnings: A History of Research," Annual Review of Financial Economics, Annual Reviews, vol. 6(1), pages 343-363, December.
Ionela-Cristina Breahna-Pravat, 2014. "Considerations On The Treatment Of Qualitative Characteristics Of Accounting Information At The International Level And In Various National Accounting Systems," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 19.
Ionela-Cristina Breahna-Pravat, 2014. "Particularities Regarding The Reflection Of Foreign Currency Transactions In Financial Statements," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 19.
Simona Elena Dragomirescu & Daniela Cristina Solomon, 2014. "Conceptual Delimitations Regarding The Sales Forecasting Methods. Case Study For The Seasonal Coefficient Method," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 19.
Aristita Rotila, 2014. "The Institution Of Accounting Normalisation In Romania – History And Present," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 19.
Daniela Cristina Solomon & Iulia Andreea Bucur, 2014. "Value Of The Net Treasury And Its Implications On The Financial Stability Of The Company," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 19.
Mircea Muntean & Iulia Andreea Bucur & Andrei Muntean, 2014. "The Economic Risk In Trading Companies’ Valuation," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
Rotila Aristita, 2014. "Aspects Concerning Interim Financial Reporting In Romania: Standards And Regulations," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
Rotila Aristita, 2014. "The Fixed Means: An Accounting Concept Or A Fiscal One?," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
Nicoleta Ciucescu & Andreea Feraru, 2014. "The Performance Of Non-Governmental Organizations," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
Ching-Lung Chen & Pin-Yu Lin & Pei-Yu Weng, 2014. "Real Activities Manipulation and Subsequent Accounting Performance ---Yes, the Manipulating Direction Matters," Review of Economics & Finance, Better Advances Press, Canada, vol. 4, pages 81-97, Feburary.
Artem A. Eremin, 2014. "The Effect of Advertising on Economic Growth in the USA from a New Methodological Perspective," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 3-14.
Jean-Guy Degos, 2014. "The long road of the European Union towards a converged accounting system from the Treaty of Rome to the Single accounting directive," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 43-66.
Danie Schutte & Bianca Lovechio, 2014. "Towards A Competency Framework For Smes - A South African Case Study," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Cristina Alexandrina Stefanescu, 2014. "Transparency – A Requirement For Market Discipline In The Light Of Prior Research Literature," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Mircea Epure, 2016. "Benchmarking for routines and organizational knowledge: a managerial accounting approach with performance feedback," Journal of Productivity Analysis, Springer, vol. 46(1), pages 87-107, August.
- Mircea Epure, 2012. "Benchmarking for routines and organizational knowledge: A managerial accounting approach with performance feedback," Economics Working Papers 1399, Department of Economics and Business, Universitat Pompeu Fabra, revised Feb 2016.
- Mircea Epure, 2014. "Benchmarking for Routines and Organizational Knowledge: A Managerial Accounting Approach with Performance Feedback," Working Papers 729, Barcelona School of Economics.
Karthik Balakrishnan & Mary Brooke Billings & Bryan Kelly & Alexander Ljungqvist, 2014. "Shaping Liquidity: On the Causal Effects of Voluntary Disclosure," Journal of Finance, American Finance Association, vol. 69(5), pages 2237-2278, October.
- Karthik Balakrishnan & Mary B. Billings & Bryan T. Kelly & Alexander Ljungqvist, 2013. "Shaping Liquidity: On the Causal Effects of Voluntary Disclosure," NBER Working Papers 18984, National Bureau of Economic Research, Inc.
SAVA Raluca, 2014. "Accounting For Biological Assets," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 66(5), pages 101-111.
Fang, Yiwei & Dbouk, Wassim & Hasan, Iftekhar & Li, Lingxiang, 2014. "Banking reform, risk-taking, and accounting quality : Evidence from post-Soviet transition states," BOFIT Discussion Papers 19/2014, Bank of Finland, Institute for Economies in Transition.
Bill Francis & Iftekhar Hasan & Jong Chool Park & Qiang Wu, 2015. "Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism," Contemporary Accounting Research, John Wiley & Sons, vol. 32(3), pages 1285-1318, September.
- Francis, Bill & Hasan, Iftekhar & Wu, Qiang & Park, Jong Chool, 2014. "Gender differences in financial reporting decision-making: Evidence from accounting conservatism," Research Discussion Papers 1/2014, Bank of Finland.
Bill Francis & Iftekhar Hasan & Qiang Wu, 2015. "Professors in the Boardroom and Their Impact on Corporate Governance and Firm Performance," Financial Management, Financial Management Association International, vol. 44(3), pages 547-581, September.
- Francis, Bill & Hasan, Iftekhar & Wu, Qiang, 2014. "Professors in the boardroom and their impact on corporate governance and firm performance," Research Discussion Papers 15/2014, Bank of Finland.
Francis, Bill & Hasan, Iftekhar & Wu, Qiang & Yan, Meng, 2014. "Are female CFOs less tax aggressive? Evidence from tax aggressiveness," Research Discussion Papers 16/2014, Bank of Finland.
Bill Francis & Iftekhar Hasan & Lingxiang Li, 2016. "Abnormal real operations, real earnings management, and subsequent crashes in stock prices," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 217-260, February.
- Francis, Bill & Hasan, Iftekhar & Li, Lingxiang, 2014. "Abnormal real operations, real earnings management, and subsequent crashes in stock prices," Research Discussion Papers 19/2014, Bank of Finland.
Biondi Yuri & Soverchia Michela, 2014. "Accounting Rules for the European Communities: A Theoretical Analysis," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 4(3), pages 179-214, December.
Sommer Friedrich & Rose Christian & Wöhrmann Arnt, 2014. "Negative Value Indicators in Relative Valuation – An Empirical Perspective," Journal of Business Valuation and Economic Loss Analysis, De Gruyter, vol. 9(1), pages 23-54, January.
Cristina-Otilia, TENOVICI, 2014. "Sales Budget - Management Tool In Business Background Entity," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 255-261.
Cristina-Otilia, TENOVICI, 2014. "Utility Of The Method T.H.M. (Machine - Hour - Rate) Production Century Process Automation," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 262-270.
Diana-Andreea, TRAISTARU, 2014. "The Application Of International Financial Reporting Standards In Romania: Advantages And Main Problems," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 271-277.
Stefanita, SUSU, 2014. "Expenditure Analysis - Pre Diagnosis Company Results," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 299-304.
Florin-Constantin, DIMA & Corina-Maria, DUCU, 2014. "Strategies Of Decreasing Accounting Risks," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 305-310.
Florin-Constantin, DIMA, 2014. "Funding Public Institutions In Romania," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 320-327.
Dorina, LUTA, 2014. "Present And Future Of National Accounting Regulations Compliant With European Directives," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 338-343.
Gabriela-Geanina, TUDOSE & Grazia-Oana, PETROIANU, 2014. "Risk Management - At The Convergence Between Prudence And Continuity, A Basis For An Efficient Governance," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 353-362.
Cristina-Aurora, BUNEA-BONTAS, 2014. "New Approaches On Revenue Recognition And Measurement," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 375-382.
Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2014. "The CCCTB option – an experimental study," Working Papers 1404, Oxford University Centre for Business Taxation.
Becker, Johannes & Davies, Ronald B. & Jakobs, Gitte, 2017. "The economics of advance pricing agreements," Journal of Economic Behavior & Organization, Elsevier, vol. 134(C), pages 255-268.
- Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," The Institute for International Integration Studies Discussion Paper Series iiisdp458, IIIS.
- Johannes Becker & Ronald B Davies & Gitte Jakobs, 2014. "The economics of advance pricing agreements," Working Papers 1426, Oxford University Centre for Business Taxation.
- Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," Working Papers 201419, School of Economics, University College Dublin.
- Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," CESifo Working Paper Series 5079, CESifo.
François Larmande & Jean-Pierre Ponssard, 2013. "Fishing for excuses and performance evaluation," Working Papers hal-00825297, HAL.
- François Larmande & Jean-Pierre Ponssard, 2014. "Fishing for Excuses and Performance Evaluation," CESifo Working Paper Series 4569, CESifo.
- François Larmande & Jean-Pierre Ponssard, 2014. "Fishing for excuses and performance evaluation," Post-Print hal-02313124, HAL.
Stefan Reichelstein & Anna Rohlfing-Bastian, 2014. "Levelized Product Cost: Concept and Decision Relevance," CESifo Working Paper Series 4590, CESifo.
Maureen McNichols & Madhav V. Rajan & Stefan Reichelstein, 2014. "Conservatism Correction for the Market-To-Book Ratio and Tobin's q," CESifo Working Paper Series 4626, CESifo.
Ralf Ewert & Rainer Niemann, 2014. "A Theory of Tax Avoidance - Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model," CESifo Working Paper Series 4851, CESifo.
Jan Thomas Martini & Rainer Niemann & Dirk Simons, 2014. "Management Incentives under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting -," CESifo Working Paper Series 4908, CESifo.
Misund, Bard & Osmundsen, Petter & Sikveland, Marius, 2014. "Vertical Integration and Valuation of International Oil Companies," UiS Working Papers in Economics and Finance 2014/18, University of Stavanger.
- Bård Misund & Petter Osmundsen & Marius Sikveland, 2014. "Vertical Integration and Valuation of International Oil Companies," CESifo Working Paper Series 5061, CESifo.
Becker, Johannes & Davies, Ronald B. & Jakobs, Gitte, 2017. "The economics of advance pricing agreements," Journal of Economic Behavior & Organization, Elsevier, vol. 134(C), pages 255-268.
- Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," Working Papers 201419, School of Economics, University College Dublin.
- Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," CESifo Working Paper Series 5079, CESifo.
- Johannes Becker & Ronald B Davies & Gitte Jakobs, 2014. "The economics of advance pricing agreements," Working Papers 1426, Oxford University Centre for Business Taxation.
- Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," The Institute for International Integration Studies Discussion Paper Series iiisdp458, IIIS.
Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2014. "The CCCTB option – an experimental study," CIRANO Working Papers 2014s-24, CIRANO.
Alexandru ȚUGUI & Ana-Maria GHEORGHE, 2014. "Changing The Role Of Accountancy In The Context Of Cloud-Computing," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 149-157, November.
Cornel Gabriel NIŢĂ, 2014. "Management Accounting And Control Systems," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 257-262, November.
Lucica SINTEA (ANGHEL), 2014. "Rolul Informatiei Contabile In Definirea Unor Masuri Organizatorice In Perioada De Recesiune Economica," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 319-322, November.
Silviu-Cornel-Virgil CHIRIAC, 2014. "The Performance Of A Company - Financial - Accounting Approach," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 77-81, November.
Dănuţ CHILAREZ & George Sebastian ENE, 2014. "Capitalization Of Fiscal And Accounting Interferences For Fiscal Optimization," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 31-39, May.
Csongor CSŐSZ & Partenie DUMBRAVĂ, 2014. "Evaluation Methods Used For Tangible Assets By Economic Entities," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 79-87, May.
Andra GAJEVSZKY, 2014. "The Impact Of Auditor`S Opinion On Earnings Management: Evidence From Romania," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 61-73, April.
Radu MĂRGINEAN & Anamaria ŢEPEŞ BOBESCU, 2014. "The Cost Control By Applying The Target Costing Method In The Construction Industry," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 348-357, April.
Monica A. PUIU & Carmen N. NISTOR, 2014. "Investigation Of Corruption Within Multinationals," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 487-498, April.
Marius BOIŢĂ & Andrei ANGHELINA & Boby COSTI, 2014. "Romanian Marketing Tourism Services During An Economic Crises," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 60-63, April.
Ioana D. BUFAN, 2014. "Activity-Based Costing In The Manufacturing Sector: A Managerial Instrument For Decision-Making," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 73-79, April.
Laura – Maria POPESCU & Ileana NISULESCU, 2014. "The Role Of The Pressure Exercised By Accounting Information Users In The Development Of Financial-Accounting Engineering," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 109-116, July.
Laura Adriana COJOCARU (ALIONESCU), 2014. "Consideration Regarding Current Assets In The Construction Entities," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 219-228, July.
Vasile GORGAN & Cătălina GORGAN, 2014. "Survey On Accounting Student Satisfaction. Evidence From A Romanian University," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 249-256, July.
Radu-Daniel LOGHIN, 2014. "Emerging Common Law Decisions In Goodwill Accounting Regulation," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 275-288, July.
Sebastian UNGUREANU, 2014. "Costs Calculation Of Target Costing Method," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 425-432, July.
Valentin Florentin DUMITRU, 2014. "Enterprise Systems Benefits For Distribution Companies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 537-544, July.
Gabriel JINGA & Mădălina DUMITRU, 2014. "The Change In Management Accounting. An Institutional Perspective For Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 587-594, July.
Ildikó Réka CARDOȘ & Ștefan PETE & Vasile-Daniel CARDOȘ, 2014. "A Managerial Accounting Approach Of Customer Relationship Management," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 189-196, November.
Anca Oana CHIȘ & Andra Maria ACHIM, 2014. "Professional Judgement. The Key To A Successful Audit," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 217-222, November.
Raluca Valeria RATIU, 2014. "Accounting Regulations For Goodwill In An Emerging Country- The Case Of Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 549-554, November.
Laura – Maria POPESCU & Ileana NIȘULESCU, 2014. "Creative Accounting Versus Fraud," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 59-64, November.
Aurelia ŞTEFĂNESCU, 2014. "Difficulties Related To The Financial Position Reporting Into The Public Sector In Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 611-616, November.
Tashmuratovich Eshmuradov ULUGBEK & Ismatovich Alikulov ABDIMUMIN, 2014. "Improvement Accounting Of Sales Agricultural Products On Farm Enterprises," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 649-654, November.
Monica PUIU, 2014. "An Approach To Fraud Risk Management," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 65-72, November.
Claudia URDARI & Adriana TIRON TUDOR, 2014. "Qualitative Studies In Accounting: The Abductive. Research Strategy," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 85-92, November.
Andra M. ACHIM & Anca O. CHIŞ, 2014. "Financial Accounting Quality And Its Defining Characteristics," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 93-98, November.
Raúl A. Cardona Montoya & Marisol Gil Henao & Jhon W. Ochoa Flórez, 2014. "Impuesto Diferido bajo NIIF: Impacto en empresas intensivas en propiedades, planta y equipos," Documentos de Trabajo de Valor Público 12581, Universidad EAFIT.
Carlos Eduardo Castano Ríos & José Enrique Arias Pérez, 2014. "Análisis del desempeno financiero por regiones de Colombia 2009- 2012: un enfoque de evaluación de competitividad territorial," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia, December.
Heiberg Andrés Castellanos Sánchez, 2014. "Aplicación contable del valor presente en el contexto venezolano," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 0(1), pages 99-114, June.
Gabriela Analía García & Cecilia Rita Ficco & Gustavo Sander, 2014. "Revelación de información voluntaria sobre capital intelectual: factores explicativos en empresas cotizantes argentinas," Revista Lebret, Universidad Santo Tomás - Bucaramanga, vol. 6, pages 281-300, December.
Luis Marcelo Mantilla Falcón & Mery Esperanza Ruiz Guajala & César Medardo Mayorga Abril & Ana Gabriela Vilcacundo Córdova, 2014. "La competitividad de las Pymes manufactureras del Ambato - Ecuador," Revista Panorama Económico 15344, Universidad de Cartagena.
Daniel Cerecedo & Estefanía Carolina Rivera Hernádez & Wulfrano Gómez Gallardo, 2014. "Relevancia de la información financiera en el precio de las acciones del mercado mexicano," Coyuntura Económica, Fedesarrollo, June.
Alejandro Sáez Martín & Arturo Haro de Rosario & María del Carmen Caba Pérez, 2014. "Hacia una información corporativa integrada: evidencias en la industria de productos del cuidado de la salud," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, vol. 6(2), pages 317-340, September.
Jairo Emiro Cuenú Cabezas, 2014. "Reflexión sobre la revisoría fiscal desde la sociología fenomenológica de Alfred Schutz," Revista Ad-Minister, Universidad EAFIT, May.
Pablo Farías, 2014. "Divulgación del valor en riesgo (VaR) previo a la crisis en el sector bancario espanol," Revista Ad-Minister, Universidad EAFIT, July.
Ghysels, Eric & Ball, Ryan & Zhou, Huan, 2014. "Can we Automate Earnings Forecasts and Beat Analysts?," CEPR Discussion Papers 10186, C.E.P.R. Discussion Papers.
McKenzie, David & De Mel, Suresh, 2014. "Radio Frequency (Un)Identification: Results from a Proof-of-Concept Trial of the use of RFID Technology to Measure Microenterpr," CEPR Discussion Papers 10225, C.E.P.R. Discussion Papers.
Hakenes, Hendrik & Bigus, Jochen, 2014. "Does Relationship Lending Require Opaque (and Conservative) Financial Reporting?," CEPR Discussion Papers 9934, C.E.P.R. Discussion Papers.
Andrew A. Anabila & EunYoung Whang, 2014. "Determinants Of The Bias And Inaccuracy Of Management Earnings Forecasts," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 1-12.
Edward Yeboah & Kwame Owusu Kwateng & Clement Oppong, 2014. "Information Systems And Accounting Practices In Ghanaian Public Institutions," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 121-132.
Denise A. Jones, 2014. "When Do Companies Fund Their Defined Benefit Pension Plans?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 13-23.
Ronald A. Stunda, 2014. "The Role Of Derivatives In The Financial Crisis And Their Impact On Security Prices," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 39-50.
Arvind Patel & Pranil Prasad, 2014. "Accounting And Auditing Practices In Nongovernmental Organizations: Evidence From Fiji," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 69-77.
Salem Lotfi Boumediene, 2014. "Detection And Prediction Of Managerial Fraud In The Financial Statements Of Tunisian Banks," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(2), pages 1-10.
Rogelio J. Cardona & Karen C. Castro-GonzÃ¡lez & Carmen B. RÃos-Figueroa, 2014. "The Impact Of Culture And Economic Factors On The Implementation Of Ifrs," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(2), pages 29-47.
Mohamed A. K. Basuony & Ehab K. A. Mohamed, 2014. "Internet Financial Disclosure: Evidence From Saudi Arabia And Oman," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(2), pages 59-69.
Ezaaz Hasan & Sheetal Mala & Glen Finau & Prena Rani, 2014. "The 2012 Review Of Ifrs For Smes: Possible Responses From The Fiji Institute Of Accountants," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(2), pages 71-83.
William E. Bealing, Jr, 2014. "Integrating Writing Assignments Into An Historically Non-Writing Intensive Course," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 6(1), pages 55-62.
Tareq A. Almunais & Mishari M. Alfraih & Faisal M. Alharbi, 2014. "Determinants of Accounting Students Performance," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 6(2), pages 1-9.
Ya-Fang Wang & Yu-Ting Huang, 2014. "Types Of Restatement Decisions And Ex-Ante Red Flags Of Internal Control Quality," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 8(1), pages 1-8.
Dedhy Sulistiawan & Jogiyanto Hartono, 2014. "Can Technical Analysis Signals Detect Price Reactions Around Earnings Announcement?: Evidence from Indonesia," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 8(1), pages 113-123.
Richard Zhe Wang & Menghistu Sallehu, 2014. "The Hidden Message in AFS Securitites of US Banks," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 8(3), pages 59-70.
Sherry Fang Li & Fang Sun & Fengyun Wu, 2014. "Analyst Reactions to Expectations Management in the Post-Regulation Fair Disclosure Period," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 8(5), pages 47-58.
Hsin-hui I.H. Whited, 2014. "Constructing A Cash Budget And Projecting Financial Statements: An Exercise Of Short-Term Financial Planning For Entrepreneurs," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 5(1), pages 99-112.
Aida Lozada Rivera & Carmen Rios Figueroa, 2014. "Ifrs For Smeâ€™S: Fashion Movement Or Route To Convergence Niif Para Pymes: Movimiento Fortuito O Ruta A La Convergencia?," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 2(1), pages 41-54.
Evaristo Colomina Climent & Leonardo Yanez Munoz, 2014. "Toolkit For Analysis And Validation Of Business Ideas Herramientas Para El Anaisis Y Validacion De Ideas De Negocio," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 2(4), pages 105-123.
Oscar Suarez Fernandez, 2014. "The Neutrality Of The Forward-Looking Information,La Neutralidad De La Informacion Previsional," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 7(2), pages 1-11.
Floarea GEORGESCU, 2014. "The State of Knowing in the Field of Enterprise Treasury- Notional Cash, Content, Scope," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 1(1), pages 142-151, December.
Edgar A. Martínez Meza & Yraima C. Arteaga Urdaneta, 2014. "Reflexión sobre la fundamentación teórica de la contabilidad como ciencia," Revista Actualidad Económica, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, vol. 24(84), pages 5-11, Sept-Dic.
Mert ERER & Çağla ERSEN CÖMERT, 2014. "Timeliness of Financial Reporting in Turkey," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 29(337), pages 73-94.
Becker, Johannes & Davies, Ronald B. & Jakobs, Gitte, 2017. "The economics of advance pricing agreements," Journal of Economic Behavior & Organization, Elsevier, vol. 134(C), pages 255-268.
- Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," Working Papers 201419, School of Economics, University College Dublin.
- Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," The Institute for International Integration Studies Discussion Paper Series iiisdp458, IIIS.
- Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," CESifo Working Paper Series 5079, CESifo.
- Johannes Becker & Ronald B Davies & Gitte Jakobs, 2014. "The economics of advance pricing agreements," Working Papers 1426, Oxford University Centre for Business Taxation.
Makoto Nakano & Fumitaka Otsubo & Yusuke Takasu, 2014. "Effects of Accounting Conservatism on Corporate Investment Levels, Risk Taking, and Shareholder Value," IMES Discussion Paper Series 14-E-10, Institute for Monetary and Economic Studies, Bank of Japan.
Francesco PAOLONE, 2014. "Cost Structure Complexity And Stock Prices Volatility: An Analysis Of Possible Relationship Among Italian Listed Companies In The Period Of Crisis," Romanian Journal of Economics, Institute of National Economy, vol. 38(1(47)), pages 107-133, June.
Diana MURESAN & Monica Ioana POP SILAGHI, 2014. "Empirical evidence on cross-country differences in explaining accruals anomaly," Romanian Journal of Economics, Institute of National Economy, vol. 39(2(48)), pages 121-132, December.
Tristan Boyer & Elena Chane-Alune, 2008. "IFRS and the Need for Non-Financial Information," LSF Research Working Paper Series 08-06, Luxembourg School of Finance, University of Luxembourg.
- Tristan Boyer & Elena Chane-Alune, 2014. "IFRS and the need for non-financial information," Working Papers 2014-340, Department of Research, Ipag Business School.
Maria Carmen Huian & Ciprian Apostol, 2014. "Derivative Use By Romanian Banks After The Eu Adhesion: A Financial Reporting Perspective," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 6(2), pages 74-84, July.
Mihaela Alina ROBU, 2014. "The Level Of Knowledge In The Value Relevance Literature," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 6(4), pages 122-135, December.
Diana GIOACASI, 2014. "Intellectual Capital: A Critical Approach On Definitions And Categorization," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 6(4), pages 57-62, December.
Florian Esterer & David Schröder, 2014. "Implied cost of capital investment strategies: evidence from international stock markets," Annals of Finance, Springer, vol. 10(2), pages 171-195, May.
Christiane Pott & Tobias Tebben & Christoph Watrin, 2014. "The effect of outside directors’ and auditors’ incentives on managers’ ability to manage cash bonuses," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(2), pages 505-540, May.
Tim Loughran & Bill McDonald, 2014. "Regulation and financial disclosure: The impact of plain English," Journal of Regulatory Economics, Springer, vol. 45(1), pages 94-113, February.
Donglin Li, 2014. "Dissecting and connecting the growth and accounting distortion components of accruals," Review of Quantitative Finance and Accounting, Springer, vol. 42(1), pages 1-28, January.
Richard Sweeney, 2014. "Equivalent valuations in cash flow and accounting models," Review of Quantitative Finance and Accounting, Springer, vol. 42(1), pages 29-49, January.
Aaron Crabtree & Thomas Kubick, 2014. "Corporate tax avoidance and the timeliness of annual earnings announcements," Review of Quantitative Finance and Accounting, Springer, vol. 42(1), pages 51-67, January.
Pengguo Wang, 2014. "On the relevance of earnings components in valuation and forecasting," Review of Quantitative Finance and Accounting, Springer, vol. 42(3), pages 399-413, April.
Ronald Zhao & Yihong He, 2014. "The accounting implication of banking deregulation: an event study of Gramm-Leach-Bliley Act (1999)," Review of Quantitative Finance and Accounting, Springer, vol. 42(3), pages 449-468, April.
Zheng Wang, 2014. "Measuring investors’ assessment of earnings persistence: do investors see through smoothed earnings?," Review of Quantitative Finance and Accounting, Springer, vol. 42(4), pages 691-708, May.
Judson Caskey & Kyle Peterson, 2014. "Conservatism measures that control for the effects of economic rents on stock returns," Review of Quantitative Finance and Accounting, Springer, vol. 42(4), pages 731-756, May.
Miles Gietzmann & Adam Ostaszewski, 2014. "Why managers with low forecast precision select high disclosure intensity: an equilibrium analysis," Review of Quantitative Finance and Accounting, Springer, vol. 43(1), pages 121-153, July.
Xiang Liu, 2014. "Venture capitalists and portfolio companies’ real activities manipulation," Review of Quantitative Finance and Accounting, Springer, vol. 43(1), pages 173-210, July.
Steve Lim, 2014. "The information content of disaggregated accounting profitability: operating activities versus financing activities," Review of Quantitative Finance and Accounting, Springer, vol. 43(1), pages 75-96, July.
Ying Lin & Kenneth Yung, 2014. "Earnings management and corporate spinoffs," Review of Quantitative Finance and Accounting, Springer, vol. 43(2), pages 275-300, August.
Thomas Canace & Steven Mann, 2014. "The impact of technology-motivated M&A and joint ventures on the value of IT and non-IT firms: a new examination," Review of Quantitative Finance and Accounting, Springer, vol. 43(2), pages 333-366, August.
John Eshleman & Peng Guo, 2014. "The market’s use of supplier earnings information to value customers," Review of Quantitative Finance and Accounting, Springer, vol. 43(2), pages 405-422, August.
Pervaiz Alam & Min Liu & Xiaofeng Peng, 2014. "R&D expenditures and implied equity risk premiums," Review of Quantitative Finance and Accounting, Springer, vol. 43(3), pages 441-462, October.
Wenxia Ge & Jeong-Bon Kim, 2014. "Boards, takeover protection, and real earnings management," Review of Quantitative Finance and Accounting, Springer, vol. 43(4), pages 651-682, November.
Dina El-Mahdy & Myung Park, 2014. "Internal control quality and information asymmetry in the secondary loan market," Review of Quantitative Finance and Accounting, Springer, vol. 43(4), pages 683-720, November.
Li Eng & Joohyung Ha & Sandeep Nabar, 2014. "The impact of regulation FD on the information environment: evidence from the stock market response to stock split announcements," Review of Quantitative Finance and Accounting, Springer, vol. 43(4), pages 829-853, November.
Hiroshi Uemura, 2014. "Effects of corporate governance reform on the quality of internal controls: Evidence from Japan," Working Papers SDES-2014-4, Kochi University of Technology, School of Economics and Management, revised Oct 2014.
Luminita Georgeta Jalba, 2014. "Rising Problems Concerning Properties. Assets in the Current Context," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(1), pages 39-42, March.
Victor Munteanu & Lavinia Copcinschi & Anda Laceanu & Carmen Luschi, 2014. "Financial Reporting from the Reference Theories’ Perspective," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(1), pages 9-13, March.
Luminita Georgeta Jalba, 2014. "Rising Problems Concerning the Accounting of Incomes," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(1), pages 94-96, March.
Adrian Lucian Kanovici, 2014. "The „Bosnian Spring”: Geo:Economical and Geopolitical Aspects," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(2), pages 104-108, June.
Dragos Laurentiu Zaharia & Luminita Dragne & Doina Maria Tilea, 2014. "The Modern Practice of Internal Auditing in the Context of Globalization," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(2), pages 174-176, June.
Mirel Anghel, 2014. "Economy and Literature: the Case of Tudor Arghezi," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(2), pages 205-208, June.
Raluca Georgiana Moscu & Ligia Prodan & Carmen Judith Grigorescu, 2014. "An Analysis of the Capital Structure for Companies Listed on the Bucharest Stock Exchange," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(3), pages 114-118, September.
Valentina Zaharia & Ivona Stoica & Argentina Velea, 2014. "Monitoring quality in the management of food enterprises," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(3), pages 13-16, September.
Radu Dorin Lenghel, 2014. "Views on the Role of Audit Committee in Corporate Governance," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(3), pages 132-135, September.
Gheorghe Lepadatu & Viorica Ionascu & Ionut Mersoiu & Dragos Barladeanu, 2014. "The Future of the Correlation between Taxation and Accounting in the Era of Globalization," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(3), pages 27-30, September.
Victor Munteanu & Lavinia Copcinschi & Anda Laceanu & Carmen Luschi, 2014. "Internal Audit Impact on Optimization of Financial-Accounting Management Decision in Public Entities," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(3), pages 51-57, September.
Viorica Ionascu & Gheorghe Lepadatu & Dragos Barladeanu & Ionut Mersoiu, 2014. "The Generalization of the Application of International Accounting Standards in the Contemporary Business Environment," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(3), pages 62-65, September.
Viorica Puscaciu & Mirela Mihalache & Rose-Marie Puscaciu, 2014. "Transport and Environment," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(3), pages 96-99, September.
Balwant Singh Mehta & Nidhi Mehta, 2014. "ICT and Socio-Economic Empowerment of Rural Women: Case of Mobile Phone in India," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(4), pages 103-112, December.
Viorica Ionascu & Gheorghe Lepadatu, 2014. "Intra-Community Trade," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(4), pages 150-156, December.
Ertambang Nahartyo & Intiyas Utami, 2014. "Keeping Self-Interest under Control: Effects of Procedural Fairness and Project Success Rate in a Cost-Reduction Context," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 4, pages 27-47, December.
Zhenyang Bai & Manabu Sakaue & Fumiko Takeda, 2014. "The Impact of XBRL Adoption on the Information Environment: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 4, pages 49-74, December.
Edyta Izabela Gluszek & Ma³gorzata Ziêba, 2014. "Property Accounting in Commercial Property Management," World of Real Estate Journal (Swiat Nieruchomosci), Fundacja Uniwersytetu Ekonomicznego w Krakowie, issue 90, pages 83-89, December.
Tejedo Romero, Francisca & Alfaro Cortés, Esteban, 2014. "Asociación entre las características empresariales y la divulgación sobre Capital Intelectual: un estudio de las empresas del Ibex 35/Association between Business Characteristics and Intellectual Capi," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 32, pages 371-398, Enero.
Eutimio Mejía Soto, 2014. "Biocontabilidad: Hacia una definición de una nueva disciplina contable Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(15), pages 106-129, Diciembre.
Carlos Alberto Muñoz Restrepo, 2014. "La inteligencia artificial y la contabilidad. Lógica borrosa y representación del conocimiento Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(15), pages 146-173, Diciembre.
María Enriqueta Mancilla Rendón & Tania Nadiezhda Plascencia Cuevas, 2014. "La contabilidad gubernamental y la rendición de cuentas del endeudamiento en el estado de Baja California Sur, México Patterns in Neighboring Areas México," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(15), pages 56-71, Diciembre.
Guillermo León Martínez Pino, 2014. "La contabilidad frente a la hegemonía de racionalidad calculante Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(15), pages 72-105, Diciembre.
Andrea Cipollini & Iolanda Lo Cascio & Silvia Muzzioli, 2014. "Volatility risk premia and financial connectedness," Department of Economics 0047, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".
Cabedo Semper David & Tirado Beltrán José Miguel, 2014. "Risk disclosure and cost of equity: The Spanish case," Contaduría y Administración, Accounting and Management, vol. 59(4), pages 105-135, octubre-d.
Maurer, Raimond & Mitchell, Olivia S. & Rogalla, Ralph & Siegelin, Ivonne, 2016. "Accounting and actuarial smoothing of retirement payouts in participating life annuities," Insurance: Mathematics and Economics, Elsevier, vol. 71(C), pages 268-283.
- Raimond Maurer & Olivia S. Mitchell & Ralph Rogalla & Ivonne Siegelin, 2014. "Accounting and Actuarial Smoothing of Retirement Payouts in Participating Life Annuities," NBER Working Papers 20124, National Bureau of Economic Research, Inc.
Christopher A. Parsons & Johan Sulaeman & Sheridan Titman, 2014. "The Geography of Financial Misconduct," NBER Working Papers 20347, National Bureau of Economic Research, Inc.
Hodder, Leslie & Hopkins, Patrick & Schipper, Katherine, 2014. "Fair Value Measurement in Financial Reporting," Foundations and Trends(R) in Accounting, now publishers, vol. 8(3-4), pages 143-270, December.
Anderson, Shannon W. & Dekker, Henri C., 2014. "The Role of Management Controls in Transforming Firm Boundaries and Sustaining Hybrid Organizational Forms," Foundations and Trends(R) in Accounting, now publishers, vol. 8(2), pages 75-141, November.
Laux, Volker, 2014. "Corporate Governance, Board Oversight, and CEO Turnover," Foundations and Trends(R) in Accounting, now publishers, vol. 8(1), pages 1-73, October.
Sansing, Richard, 2014. "International Transfer Pricing," Foundations and Trends(R) in Accounting, now publishers, vol. 9(1), pages 1-57, December.
Snejana Basheva & Rossen Petkov, 2014. "Perspective of Foreign Accounting Tax Compliance Act as a Future Substitute of Foreign Bank Account Report," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 77-83, January.
Daniela Feschian & Veselka Pavlova, 2014. "Standardization in the Accounting of Public Sector Enterprises," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 127-162, February.
Francette Koechlin & Paul Konijn & Luca Lorenzoni & Paul Schreyer, 2014. "Comparing Hospital and Health Prices and Volumes Internationally: Results of a Eurostat/OECD Project," OECD Health Working Papers 75, OECD Publishing.
Patrizia Gazzola & Massimo Ratti, 2014. "Transparency In Italian Non Profit Organizations," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 125-135, July.
Balaciu Diana Elisabeta & Cernusca Lucian & Mester Ioana Teodora & Bogdan Victoria, 2014. "Accounting Manipulation: An Empirical Study Regarding Managers’ Behavior," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 554-562, July.
Belenesi (Bumba) Marioara & Popa Dorina & Chira (Chiş) Anca Oana & Avram (Boitoş) Camelia, 2014. "Financial Communication And Intellectual Capital Reporting Practices," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 563-572, July.
Cardos Ildiko Reka & Pete Stefan & Cardos Vasile Daniel, 2014. "Traditional Budgeting Versus Beyond Budgeting: A Literature Review," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 573-581, July.
DARABOS Eva, 2014. "Accounting Systems And Their Convergences Nowadays," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 604-610, July.
Drienovski Kristina â€ Jana, 2014. "Case Study: The Impact Of Innovation Process On Turnover Of Geo Â€" Topo Company," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 611-616, July.
Mariana Farcas & Luminita Rus, 2014. "European Accounting Regulation - History And Perspectives," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 625-631, July.
Teodor Hada & Teodora Maria Avram, 2014. "Aspects Concerning The Determination Of Bankruptcy Risk By Solvency And Liquidity Ratios In The Companies Listed On The Bucharest Stock Exchange," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 632-640, July.
Kiss Agota, 2014. "Evaluation Of The Characteristics Of Goodwill In Ifrs," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 641-648, July.
Ildiko Orban, 2014. "Role And Significance Of Statement Of Other Comprehensive Income- In Respect Of Reporting Companies' Performance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 649-658, July.
Grigore Marian, 2014. "The Sampling Process In The Financial Audit .Technical Practice Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 659-663, July.
Rozsa Attila, 2014. "Opportunities For Decreasing Exchange Risks Of Foreign Currency Transactions In Enterprises With A Special Regard On Changing-Over Foreign Currency Booking," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 664-668, July.
Luminita Rus, 2014. "Is It Important The Accounting Model Used By The Economic Entity In Making Decisions By The Users Of The Information? Points Of View," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 669-677, July.
SUSU Stefanita, 2014. "Scoring Assessment And Forecasting Models Bankruptcy Risk Of Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 678-688, July.
Toth Kornel, 2014. "The Effect Of Derivative Financial Instruments On Bank Risks, Relevance And Faithful Representation: Evidence From Banks In Hungary," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 698-706, July.
Grigore Marian, 2014. "The Stock Audit Of The Entities Of The Construction Field," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 232-237, December.
Takako NAKAJIMA, 2014. "Disaster Support Giving to March 11 Japan Earthquake Relief: With a Focus on Support Funds for Recovery," OSIPP Discussion Paper 14J007, Osaka School of International Public Policy, Osaka University.
Judson Caskey, 2014. "The Pricing Effects of Securities Class Action Lawsuits and Litigation Insurance," The Journal of Law, Economics, and Organization, Oxford University Press, vol. 30(3), pages 493-532.
Tofãnicã Ramona-Ionela & Sãveanu Cristina, 2014. "Econometric Model to Quantify the Performance of Romanian Banking System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 203-207, May.
Vãrzaru Anca Antoaneta & Vãrzaru Mihai, 2014. "Management Control and Social Balance, Instruments of Company’s Performance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 547-551, May.
Dima Florin-Constantin & Ducu Corina-Maria, 2014. "Approaches Related to Tangible Assets Depreciation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 593-596, May.
Georgescu Cristina Elena, 2014. "Comparative Analysis Regarding Fixed Assets: IAS/IFRS – Romanian Regulations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 606-611, May.
Grigore Marian, 2014. "Tangible Assets Audit in Construction Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 612-616, May.
Isac Leti?ia Maria, 2014. "Methodological Study on the Calculation of Pilot Indicators and their Role for the Management of an Energy Producing Entity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 627-632, May.
Manea Marinela – Daniela, 2014. "The Transition to European Standards Harmonized by Accounting for the Public Sector – Necessity and Perspectives," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 652-657, May.
Nevado Pena Domingo & López Ruiz Víctor-Raúl, 2014. "A Standarised Accounting Model Of Intellectual Capital To Firms," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 664-668, May.
Nicolae Traian Cristin, 2014. "The Accounting for Intangible Assets and Impact of Assets Impairment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 684-689, May.
Pãtraºcu Daniela Raluca Violeta, 2014. "Accounting Outsourcing," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 696-699, May.
Pãtruþescu Monica & ªerban Claudiu, 2014. "Use of Internal Control by the Management for the Evaluation of Information Contained in Annual Financial Statements," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 700-703, May.
Pu?an Alina & Ivan Oana Raluca, 2014. "Balance Scorecard in Hospital Units," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 714-719, May.
Pu?an Alina & Ivan Oana Raluca, 2014. "Funding Romanian Medical Services," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 720-725, May.
ªuºu ªtefãniþã, 2014. "Using the Methods of Data Analysis Scoring for Estimating the Risk of Bankruptcy of Firms," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 743-747, May.
Þogoe Greti Daniela & Avram Costin Daniel & Jorj Mircea, 2014. "The Role of International Accounting Systems in Economic Development," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 754-758, May.
Tudose Geanina Gabriela & Petroianu Grazia-Oana & Dãucianu (Avram) Mihaela, 2014. "Profitability - Vector Sustainable Development, Progress and Viable Accounting Normalization Requirements - Going Statutory Audit and Regulations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 759-764, May.
Oncioiu Ionica, 2014. "Innovation and Market Value of Firms – A Challenge of a Changing Romanian SMEs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 244-249, May.
Sintea (Anghel) Lucica, 2014. "Evaluation and Determining Risks in an Entity through Methods Adapted to Economic Vulnerability," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 260-264, May.
Asalos Nicoleta, 2014. "The Financial Crisis and its Implications on the Balance Indicators in the Banking System. Case Study," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 419-422, May.
Nichita Elena Mirela, 2014. "Linguistic Issues Regarding the Financial Reporting in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 547-550, May.
Sãli?teanu (?tefan), Simona - Florina, 2014. "Aspects Regarding the Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 576-579, May.
Stoica Anamaria & Buculescu (Costicã) Maria Mãdãlina, 2014. "The Evolution of the Fair Value Accounting – A Response to the Global Financial Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 591-596, May.
Trãistaru Diana Andreea, 2014. "The Convergence of Accounting Standards: a Continuous Concern," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 602-605, May.
Trandafir Raluca-Andreea, 2014. "Using the “Efficient Frontier” in Analyzing the Activity of a Sample of Hotels from the Romanian Seaside," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 606-611, May.
Trandafir Raluca-Andreea & Mirea Marioara, 2014. "Measurement Indicators of the Value Creation within a company from the Romanian Seaside Hotel Industry," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 612-616, May.
Melania Elena Miculeac & Persida Cechin-Crista & Gabriel Ionel Dobrin, 2014. "Synergic effect of the action of operational and financial risk," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(1), pages 213-222.
Nicoleta Radneantu & Cristian Banacu, 2014. "Influence of client relations on the value of company intellectual capital," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(1), pages 277-286.
Veronica Catargiu & Bogdan Răvaş, 2014. "Could the resizing of management accounting improve the financial performance of national societies?," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(1), pages 5-18.
Mirela Monea & Claudia Isac, 2014. "Conceptual Approaches and Role of Diagnostic Analysis in Entity's Valuation," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(2), pages 157-162.
Alina-Teodora Ciuhureanu, 2014. "Accounting Policies Manual Between Compulsoriness and Necessity. Study Within Entities in Centre Region," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(2), pages 47-54.
Sabin Armăşelu, 2014. "Risk Management Companies and Hedge Accounting," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(2), pages 5-12.
Rute Gonçalves & Patrícia Lopes, 2014. "Accounting in Agriculture: Disclosure practices of listed firms," FEP Working Papers 530, Universidade do Porto, Faculdade de Economia do Porto.
BOYER, Philippe & BUTAULT, Jean-Pierre, 2014. "L’euro alimentaire en France et le partage des valeurs ajoutées [French “food euro” and value added distribution]," MPRA Paper 105599, University Library of Munich, Germany.
Iacob, Constanta & Gheorghe, Cristina Mihaela, 2014. "Performance optimization – "sometimes" – result creativity," MPRA Paper 52730, University Library of Munich, Germany, revised 06 Jan 2014.
Tomić, Bojan & Strancarić, Sandra, 2014. "Organizacijski aspekti računovodstvenih informacijskih sustava i njihova važnost [Organizational aspects and importance of accounting information system]," MPRA Paper 55554, University Library of Munich, Germany.
Wisniewski, Tomasz Piotr & Yekini, Liafisu Sina, 2014. "Predicting Stock Market Returns Based on the Content of Annual Report Narrative: A New Anomaly," MPRA Paper 58107, University Library of Munich, Germany.
Lubberink, Martien, 2014. "Are banks’ below-par own debt repurchases a cause for prudential concern?," MPRA Paper 59475, University Library of Munich, Germany.
- Lubberink, Martien & Renders, Annelies, 2016. "Are banks’ below-par own debt repurchases a cause for prudential concern?," MPRA Paper 72814, University Library of Munich, Germany.
Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014. "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete inform," MPRA Paper 61805, University Library of Munich, Germany.
- Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014. "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete inform," MPRA Paper 60055, University Library of Munich, Germany.
- Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014. "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete inform," MPRA Paper 60106, University Library of Munich, Germany.
Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014. "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete inform," MPRA Paper 61805, University Library of Munich, Germany.
- Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014. "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete inform," MPRA Paper 60106, University Library of Munich, Germany.
- Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014. "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete inform," MPRA Paper 60055, University Library of Munich, Germany.
Iacob, Constanta & Taus, Delia, 2014. "Internationally evolution of managerial accounting," MPRA Paper 60262, University Library of Munich, Germany.
Iacob, Constanta & Taus, Delia, 2014. "Analysis of the links between statistical variables on financial performance and its level," MPRA Paper 60264, University Library of Munich, Germany.
Iacob, Constanta & Constantin, Camelia, 2014. "Correlation Analysis of the quality of medical quality economic and financial management using correlation coefficients based on nonparametric data," MPRA Paper 60266, University Library of Munich, Germany.
Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014. "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete inform," MPRA Paper 60106, University Library of Munich, Germany.
- Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014. "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete inform," MPRA Paper 61805, University Library of Munich, Germany.
- Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014. "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete inform," MPRA Paper 60055, University Library of Munich, Germany.
Madsen, Dag Øivind & Stenheim, Tonny, 2014. "Balansert målstyring: En kort oversikt over forskningslitteraturen [The Balanced Scorecard: A brief overview of the research literature]," MPRA Paper 65991, University Library of Munich, Germany.
Oluwatoyin Muse Johnson Popoola & Ayoib B Che-Ahmad & Rose Shamsiah Samsudin, 2015. "An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria," Accounting Research Journal, Emerald Group Publishing Limited, vol. 28(1), pages 78-97, July.
- Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria," MPRA Paper 66646, University Library of Munich, Germany, revised Apr 2015.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia," MPRA Paper 66664, University Library of Munich, Germany, revised 2014.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Forensic Accounting Knowledge and Mindset on Task Performance Fraud Risk Assessment," MPRA Paper 66665, University Library of Munich, Germany, revised 2014.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study," MPRA Paper 66680, University Library of Munich, Germany, revised 2014.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria," MPRA Paper 66700, University Library of Munich, Germany, revised 2014.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Task Performance Fraud Risk Assessment on Forensic Accountant and Auditor Knowledge and Mindset in Nigerian Public Sector," MPRA Paper 66772, University Library of Munich, Germany, revised 2014.
Mbumba, Richard P. & Mbaka, Ruffin B., 2014. "Déterminants de la qualité du système d'information comptable dans les PME d'une entité décentralisée : Cas de la cité de Mbanza-Ngungu de 2013-2014 [Quality determinants of accounting information ," MPRA Paper 67680, University Library of Munich, Germany, revised Nov 2014.
Munte, Mei Hotma Mariati & Hutapea, Ria Lestari, 2014. "Analisis Pengaruh Penjualan Kredit Terhadap Profitabilitas Perusahaan Pada Pt. Duta Putra Sumatera Medan [Analysis Of Effect On Sales Credit Profitability Companies In Duta Putra Sumatera Medan]," MPRA Paper 77541, University Library of Munich, Germany.
Atanasov, Atanas, 2014. "Нефинансовата Информация Във Финансовите Отчети Като Елемент На Корпоративната Социална Отговорност И Предпоставка За Устойчиво Развитие [Non-Financial Information in Financial Statements as an Ele," MPRA Paper 85673, University Library of Munich, Germany.
Atanasov, Atanas & Marinova, Rumyana, 2014. "Използването На Информационните Технологии В Обучението По Счетоводство [The Use Of Information Technologies In Accounting Education]," MPRA Paper 91839, University Library of Munich, Germany, revised 2014.
Tereza Miková, 2014. "Influence of IFRS on Earnings Manipulation: Evidence from the European Union," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2014(6), pages 3-18.
David Procházka, 2014. "The IFRS Adoption and Its Impact on Financial and Management Accounting [Implementace IFRS a její vliv na vzájemné postavení finančního a manažerského účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(1), pages 50-60.
Vladimír Zelenka, 2014. ""Negative" Amount of the Investment Accounted for by Equity Method ["Záporná" částka investice vykazované ekvivalenční metodou]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(1), pages 61-71.
Hana Vomáčková, 2014. "Concept business (enterprise) or plant [Podnik nebo závod obecně a v účetní praxi]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(1), pages 125-131.
Marie Zelenková, 2014. "Changes of Control and Joint-control Approaches [Změny v pojetí ovládání a spoluovládání]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(2), pages 18-30.
Michal Bobek, 2014. "The Principal-Agent Theory and its Influence on the Quality of Assurance Services [Vliv vztahů zastoupení na kvalitu informací poskytovaných ověřovacími službami]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(2), pages 52-68.
Jana Skálová, 2014. "Mergers in Slovak - Tax and Accounting Treatment [Daňová a účetní úprava fúzí na Slovensku]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(2), pages 119-130.
Libuše Müllerová, 2014. "Does New European Directive Change Czech Accounting? [Změní nová evropská směrnice české účetnictví?]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(2), pages 131-140.
Monika Randáková, 2014. "Valuation of Assets upon Bankruptcy in the Czech Republic [Oceňování majetkové podstaty podniku v konkurzu v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(2), pages 141-145.
Václav Černý & Jaroslava Roubíčková, 2014. "The Audit of Public Interest Entities in the Spotlight European Union [Audit subjektů veřejného zájmu v centru pozornosti Evropské unie]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(2), pages 146-151.
David Procházka, 2014. "The Failure of Decision Usefulness Approach on an Example of the New Standard for Revenue Recognition [Selhání užitečnostního přístupu k formulaci účetních pravidel na příkladu nového standardu pro," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(3), pages 7-19.
Jaroslav Wagner & Petr Petera, 2014. "Approaches to Revenue Definition and Recognition and Their Implications for Profit and Loss Measurement [Pojetí a uznání "revenue" v rámci modelu hospodářského výsledku - přístupy a aplik," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(3), pages 20-33.
Vladimír Zelenka, 2014. "Elements of Financial Statement of Public Sector Entities Definition [Vymezení prvků účetních výkazů účetních jednotek veřejného sektoru]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(3), pages 34-45.
Hana Vomáčková, 2014. "Appraisement at Transformation of Commercial Corporations after Czech Law up Recodification [Oceňování při přeměnách obchodních korporací podle českých předpisů po rekodifikaci]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(3), pages 150-155.
Jiřina Bokšová & Monika Randáková, 2014. "Financial Statements in the Czech Republic - Broken Going Concern Assumption [Účetní závěrky v České republice při porušení předpokladu trvání podniku]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(3), pages 156-164.
Marie Zelenková, 2014. "Transition from proportionate consolidation method to the equity method according to IFRS [Přechod z poměrné metody konsolidace na metodu ekvivalence podle IFRS]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(4), pages 57-69.
Jan Novotný, 2014. "Portfolio Hedging and Earnings Management [Portfoliové zajištění a řízení zisku]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(4), pages 84-93.
Mariana Valášková, 2014. "IFRS Due Process as an Inspiration for Legislative Process of Developing the Czech Accounting Legislation [Schvalovací proces IFRS jako inspirace pro legislativní proces tvorby českých účetních pře," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(4), pages 106-119.
David Trytko, 2014. "Czech Point of View of IFRS Adoption into German GAAP - Impact on SME's Financial Statement Informative Value [Český pohled na implementaci IFRS do německých účetních předpisů - vliv na vypovídací ," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(4), pages 120-132.
Michal Bobek, 2014. "Materiality and Principal - Agent Theory [Materialita a vztahy zastoupení]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(4), pages 149-156.
Jana Fibírová & Kateřina Knorová, 2014. "Interlinked System of Business Performance Management Indicators [Vnitřně propojený systém ukazatelů řízení výkonnosti podniku]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(4), pages 157-165.
Krzysztof Drachal, 2014. "Is There a Feedback Mechanism in Accounting?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(1), pages 85-95.
Ladislav Mejzlík & Leoš Vítek & Jana Roe, 2014. "Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(4), pages 4-24.
David Procházka, 2014. "The IFRS as Tax Base: Potential Impact on a Small Open Economy," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(4), pages 59-75.
Miloš Tumpach & Adriana Stanková, 2014. "Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(4), pages 76-85.
Jana Roe, 2014. "Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(4), pages 86-109.
Libor Vašek & Tereza Gluzová, 2014. "Can a New Concept of Control under IFRS Have an Impact on a CCCTB?," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2014(4), pages 110-127.
Mariana BANUTA & Marilena–Ionica RADULICA, 2014. "Aspects Of The Stock Valuation And Accounting In Agricultural Units In Romania," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 13(2), pages 105-114.
Marian TAICU, 2014. "Prospects Of Management Accounting And Cost Calculation," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 13(2), pages 66-77.
Goldstein, Itay & Yang, Liyan, 2019. "Good disclosure, bad disclosure," Journal of Financial Economics, Elsevier, vol. 131(1), pages 118-138.
- Liyan Yang & Itay Goldstein, 2014. "Good Disclosure, Bad Disclosure," 2014 Meeting Papers 42, Society for Economic Dynamics.
Ertan, Yasemin & Yücel, Elif & Saraç, Mehlika, 2014. "Using Concept Map Technique in Accounting Education: Uludag University Application," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 5(1), pages 107-122, January.
Dal Moro, Eric & Faulkner, Jayne, 2014. "The computational and timing challenge of quarterly nonlife (re)insurance liability evaluation under IFRS 4 phase 2," Journal of Financial Perspectives, EY Global FS Institute, vol. 2(3), pages 81-98.
IONESCU, Luminiţa & CALOIAN, Florentin, 2014. "Bureaucracy And Corruption In Public Sector Accounting," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 5(1), pages 17-23.
Mircea, Untaru, 2014. "Critical Analysis Of Ias 2 „Stocks”, Version Of 2005," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 5(4), pages 59-70.
Claudia , MOISE, 2014. "Importance Of Beliefs, Attitudes And Values In The Frame Of Human Resource Motivation," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 5(2), pages 17-26.
Kearney, Colm & Liu, Sha, 2014. "Textual sentiment in finance: A survey of methods and models," International Review of Financial Analysis, Elsevier, vol. 33(C), pages 171-185.
- Colm Kearney & Sha Liu, 2014. "Textual sentiment in finance: A survey of methods and models," Open Access publications 10197/8213, Research Repository, University College Dublin.
Mihaela DUMITRU & Marian TAICU & Gheorghe SAVOIU, 2014. "The Use of Intermediate Management Balances as a Performance Management Tool in Electricity Companies," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 62(1), pages 24-35, January.
Ralf Bergheim & Jürgen Ernstberger & Michael W.M. Roos, 2014. "How Do Fair Value Measurements of Financial Instruments Affect Investments in Banks?," Ruhr Economic Papers 0487, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
Leszek Michalczyk, 2014. "Significance Of The Accounting Paradigm In The Decision-Making Process In Company Management (Based Onias Accounting Practices In Poland And Other Countries)," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 10(1), pages 27-34, June.
Anna Dyhdalewicz, 2014. "The Extent Of Cost Disclosure In Trade Company Annual Reports On The Example Of The It Branch – Pilot Studies," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 10(3), pages 29-39, December.
Marvin Wee & Ann Tarca & Millicent Chang, 2014. "Disclosure incentives, mandatory standards and firm communication in the IFRS adoption setting," Australian Journal of Management, Australian School of Business, vol. 39(2), pages 265-291, May.
Tracy C Artiach & Peter M Clarkson, 2014. "Conservatism, disclosure and the cost of equity capital," Australian Journal of Management, Australian School of Business, vol. 39(2), pages 293-314, May.
Lorena Mitrione & George Tanewski & Jacqueline Birt, 2014. "The relevance to firm valuation of research and development expenditure in the Australian health-care industry," Australian Journal of Management, Australian School of Business, vol. 39(3), pages 425-452, August.
Eli Amir & Juha-Pekka Kallunki & Henrik Nilsson, 2014. "Criminal convictions and risk taking," Australian Journal of Management, Australian School of Business, vol. 39(4), pages 497-523, November.
Brett Govendir & Peter Wells, 2014. "The influence of the accruals generating process on earnings persistence," Australian Journal of Management, Australian School of Business, vol. 39(4), pages 593-614, November.
Dragos Laurentiu Zaharia & Luminita Dragne & Doina Maria Tilea, 2014. "Revaluation and the the internal audit limits that influence the financial-accounting activity," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 3(2), pages 12-16, August.
Ali Kahramanoglu & Burcu Aslantas Ates, 2014. "Accounting Of Environmental Costs: A Comparision Of Ready Mixed Concrete Industry And Cement Industry," Proceedings of International Academic Conferences 0301557, International Institute of Social and Economic Sciences.
Katarzyna ?wietla, 2014. "The Transnational Background Of Modern Accounting In The Service Sector Of The Global Economy," Proceedings of International Academic Conferences 0702063, International Institute of Social and Economic Sciences.
Veli Erdinç Ören & Merih Tetik, 2014. "Accountant Professionals? Perception Of International Financial Reporting Standards: U?Ak Case Study," Proceedings of International Academic Conferences 0702323, International Institute of Social and Economic Sciences.
Nilüfer Tetik & Esin Yelgen, 2014. "The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)," Proceedings of International Academic Conferences 0702371, International Institute of Social and Economic Sciences.
Esin Yelgen & Nilüfer Tetik, 2014. "The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)," Proceedings of International Academic Conferences 0702372, International Institute of Social and Economic Sciences.
Laura Brad & Florin Dobre & Radu Ciobanu, 2014. "A regional approach of financial performance- evidence from Romania," Proceedings of International Academic Conferences 0702573, International Institute of Social and Economic Sciences.
Muhammet Bezirci & Merve Oz & Halenur Y?lmaz, 2014. "The Role of Accounting practices both in Abetting and Preventing Money Laudering," Proceedings of International Academic Conferences 0902955, International Institute of Social and Economic Sciences.
Fahri Kursunel & Yunus Ceran, 2014. "Reporting the Total Quality Management Costs in Compliance With International Financial Reporting Standards," Proceedings of International Academic Conferences 0902956, International Institute of Social and Economic Sciences.
Jacek Gad, 2014. "Atrybuty uzytkownikow wewnetrznych i zewnetrznych systemu informacyjnego rachunkowosci – perspektywa asymetrii informacji (The attributes of internal and external users of accounting information syste," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 12(46), pages 114-128.
Mustafa ZİNCİRKIRAN & Hidayet TİFTİK, 2014. "Work–Family Conflicts of Practitioners of Accountancy: Practice of Diyarbakir," Sosyoekonomi Journal, Sosyoekonomi Society, issue 21(21).
Apostolos Ballas & Vaia Panagiotou & Christos Tzovas, 2014. "Accounting Choices for Tangible Assets: A Study of Greek Firms," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, vol. 64(4), pages 18-38, October-D.
Cicilia IONESCU, 2014. "Management Strategies and Environmental Accounting in Economic Entities. A Contribution to Sustainable Development," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 3(1), pages 11-18, March.
Floarea GEORGESCU & Cicilia IONESCU, 2014. "Harmonization of accounting in the process of globalization of economic activities," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 3(1), pages 18-24, March.
Cicilia IONESCU & Floarea GEORGESCU, 2014. "Estimation and valuation in accounting," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 3(1), pages 38-49, March.
Grisard, Claudine, 2014. "La formation de l'accountability en situations conflictuelles," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/13959 edited by Berland, Nicolas.
Boukari, Mariam, 2014. "Etude de la pertinence des normes IFRS au regard de l’analyse crédit bancaire des entreprises," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/14066 edited by Richard, Jacques.
Legalais, Laetitia, 2014. "La construction de l'identité professionnelle des contrôleurs de gestion : Les trajectoires professionnelles et leur influence sur la financiarisation des organisations : le cas de Saint-Gobain," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/14653 edited by Berland, Nicolas.
Orellana Fuentes, Claudia Alejandra, 2014. "L'évaluation comptable des réserves et ressources des entreprises de l'industrie extractive," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/14676 edited by Richard, Jacques.
Mhirsi, Nadia, 2014. "Légitimité de l’audit conjoint : Une analyse structurationniste et néo-institutionnaliste des cas français et danois," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/15000 edited by David, Gilles.
Constant Djama & Guillaume Dumas & Isabelle Martinez, 2014. "Activité d’innovation et gestion des résultats comptables:une étude empirique sur le marché français," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 17(2), pages 65-87, June.
Angèle RENAUD, 2014. "Le contrôleur de gestion au service de l’environnement naturel - The controller’s role in environmental management," Working Papers CREGO 1140401, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
Arjaliès , Diane-Laure, 2014. "Exploring the Role of Instruments in the Transformation of Logics: The Case of Socially Responsible Investment," HEC Research Papers Series 1045, HEC Paris.
Schwarz Claudia & Karakitsos Polychronis & Merriman Niall & Studener Werner, 2015. "Why Accounting Matters: A Central Bank Perspective," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 5(1), pages 1-42, March.
- Studener, Werner & Merriman, Niall & Schwarz, Claudia & Karakitsos, Polychronis, 2014. "Why accounting matters: a central bank perspective," Occasional Paper Series 153, European Central Bank.
Merrill, Craig B. & Nadauld, Taylor & Stulz, Rene M. & Sherlund, Shane M., 2014. "Were There Fire Sales in the RMBS Market?," Working Paper Series 2014-09, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
Barth, Mary E. & Gomez-Biscarri, Javier & Kasznik, Ron & Lopez-Espinosa, German, 2014. "Bank Earnings and Regulatory Capital Management Using Available for Sale Securities," Research Papers 3047, Stanford University, Graduate School of Business.
Lee, Charles M. C. & Li, Kevin K. & Zhang, Ran, 2014. "Shell Games: Are Chinese Reverse Merger Firms Inherently Toxic?," Research Papers 3063, Stanford University, Graduate School of Business.
Hafiz Imtiaz AHMAD & Pascal ALPHONSE, 2014. "Stock Prices and Implied Abnormal Earnings Growth," International Journal of Economics and Financial Issues, Econjournals, vol. 4(1), pages 196-216.
- Pascal Alphonse & Michel Levasseur & Hafiz Imtiaz Ahmad, 2013. "Stock Prices and Implied Abnormal Earnings Growth," Post-Print hal-03591637, HAL.
Ali DERAN & Omer ISKENDEROGLU & Incilay ERDURU, 2014. "Regional Differences and Financial Ratios: A Comparative Approach on Companies of ISE City Indexes," International Journal of Economics and Financial Issues, Econjournals, vol. 4(4), pages 946-955.
Ebrahim Mohammed Al-Matari & Abdullah Kaid Al-Swidi, 2014. "The Effect of the Internal Audit and Firm Performance: A Proposed Research Framework," International Review of Management and Marketing, Econjournals, vol. 4(1), pages 34-41.
Levent KOSAN, 2014. "Accounting for Marketing: Marketing Performance Through Financial Results," International Review of Management and Marketing, Econjournals, vol. 4(4), pages 276-283.
Nishizaki, Riku & Takano, Yudai & Takeda, Fumiko, 2014. "Information Content of Internal Control Weaknesses: The Evidence from Japan," The International Journal of Accounting, Elsevier, vol. 49(1), pages 1-26.
Kuo, Jing-Ming & Ning, Lutao & Song, Xiaoqi, 2014. "The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China," The International Journal of Accounting, Elsevier, vol. 49(1), pages 101-136.
Beuselinck, Christof & Deloof, Marc, 2014. "Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?," The International Journal of Accounting, Elsevier, vol. 49(1), pages 27-52.
Cai, Lei & Rahman, Asheq & Courtenay, Stephen, 2014. "The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence," The International Journal of Accounting, Elsevier, vol. 49(2), pages 147-178.
Gotti, Giorgio & Mastrolia, Stacy, 2014. "Cost of Capital for Exempt Foreign Private Issuers: Information Risk Effect or Earnings Quality Effect? It Depends," The International Journal of Accounting, Elsevier, vol. 49(2), pages 190-220.
Barbu, Elena M. & Dumontier, Pascal & Feleagă, Niculae & Feleagă, Liliana, 2014. "Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK," The International Journal of Accounting, Elsevier, vol. 49(2), pages 231-247.
Veith, Stefan & Werner, Jörg R., 2014. "Comparative Value Relevance Studies: Country Differences Versus Specification Effects," The International Journal of Accounting, Elsevier, vol. 49(3), pages 301-330.
Alon, Anna & Dwyer, Peggy D., 2014. "Early Adoption of IFRS as a Strategic Response to Transnational and Local Influences," The International Journal of Accounting, Elsevier, vol. 49(3), pages 348-370.
Hassan, Enas A. & Rankin, Michaela & Lu, Wei, 2014. "The Development of Accounting Regulation in Iraq and the IFRS Adoption Decision: An Institutional Perspective," The International Journal of Accounting, Elsevier, vol. 49(3), pages 371-390.
Filip, Andrei & Raffournier, Bernard, 2014. "Financial Crisis And Earnings Management: The European Evidence," The International Journal of Accounting, Elsevier, vol. 49(4), pages 455-478.
Voulgaris, Georgios & Stathopoulos, Konstantinos & Walker, Martin, 2014. "IFRS and the Use of Accounting-Based Performance Measures in Executive Pay," The International Journal of Accounting, Elsevier, vol. 49(4), pages 479-514.
Silhan, Peter A., 2014. "Income smoothing from a Census X-12 perspective," Advances in accounting, Elsevier, vol. 30(1), pages 106-115.
Bandyopadhyay, Sati P. & Chen, Changling & Yu, Yingmin, 2014. "Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China," Advances in accounting, Elsevier, vol. 30(1), pages 18-31.
Dong, Xiaobo & Lin, K.C. & Kuang, Yingxu, 2014. "Are inter-segment revenues informative about future performance?," Advances in accounting, Elsevier, vol. 30(2), pages 298-308.
Imhof, Michael J. & Seavey, Scott E., 2014. "Corporate risk-taking, firm value and high levels of managerial earnings forecasts," Advances in accounting, Elsevier, vol. 30(2), pages 328-337.
Jermias, Johnny & Gani, Lindawati, 2014. "The impact of board capital and board characteristics on firm performance," The British Accounting Review, Elsevier, vol. 46(2), pages 135-153.
Michou, Maria & Mouselli, Sulaiman & Stark, Andrew, 2014. "On the differences in measuring SMB and HML in the UK – Do they matter?," The British Accounting Review, Elsevier, vol. 46(3), pages 281-294.
LIN, Zhijun & YU, Zengbiao & ZHANG, Liqun, 2014. "Performance outcomes of balanced scorecard application in hospital administration in China," China Economic Review, Elsevier, vol. 30(C), pages 1-15.
Lewis, Craig & Verwijmeren, Patrick, 2014. "Cash-settled convertible bonds and the value relevance of their accounting treatment," Journal of Corporate Finance, Elsevier, vol. 24(C), pages 101-111.
Farrell, Kathleen & Unlu, Emre & Yu, Jin, 2014. "Stock repurchases as an earnings management mechanism: The impact of financing constraints," Journal of Corporate Finance, Elsevier, vol. 25(C), pages 1-15.
Minnick, Kristina & Rosenthal, Leonard, 2014. "Stealth compensation: Do CEOs increase their pay by influencing dividend policy?," Journal of Corporate Finance, Elsevier, vol. 25(C), pages 435-454.
Belkhir, Mohamed & Boubaker, Sabri & Derouiche, Imen, 2014. "Control–ownership wedge, board of directors, and the value of excess cash," Economic Modelling, Elsevier, vol. 39(C), pages 110-122.
- Mohamed Belkhir & Sabri Boubaker & Derouiche Imen, 2014. "Control–ownership wedge, board of directors, and the value of excess cash," Post-Print hal-01155486, HAL.
Becker, Johannes & Steinhoff, Melanie, 2014. "Tax accounting principles and corporate risk-taking," Economics Letters, Elsevier, vol. 125(1), pages 79-81.
Pelucio-Grecco, Marta Cristina & Geron, Cecília Moraes Santostaso & Grecco, Gerson Begas & Lima, João Paulo Cavalcante, 2014. "The effect of IFRS on earnings management in Brazilian non-financial public companies," Emerging Markets Review, Elsevier, vol. 21(C), pages 42-66.
Dutordoir, Marie & Roosenboom, Peter & Vasconcelos, Manuel, 2014. "Synergy disclosures in mergers and acquisitions," International Review of Financial Analysis, Elsevier, vol. 31(C), pages 88-100.
Kearney, Colm & Liu, Sha, 2014. "Textual sentiment in finance: A survey of methods and models," International Review of Financial Analysis, Elsevier, vol. 33(C), pages 171-185.
- Colm Kearney & Sha Liu, 2014. "Textual sentiment in finance: A survey of methods and models," Open Access publications 10197/8213, Research Repository, University College Dublin.
Strydom, Maria & Skully, Michael & Veeraraghavan, Madhu, 2014. "Is the accrual anomaly robust to firm-level analysis?," International Review of Financial Analysis, Elsevier, vol. 34(C), pages 157-165.
Haß, Lars Helge & Vergauwe, Skrålan & Zhang, Qiyu, 2014. "Corporate governance and the information environment: Evidence from Chinese stock markets," International Review of Financial Analysis, Elsevier, vol. 36(C), pages 106-119.
Tan, Youchao & Zhu, Zhenmei & Zeng, Cheng & Gao, Minghua, 2014. "Does external finance pressure affect corporate disclosure of Chinese non-state-owned enterprises?," International Review of Financial Analysis, Elsevier, vol. 36(C), pages 212-222.
Werner, Richard A., 2014. "How do banks create money, and why can other firms not do the same? An explanation for the coexistence of lending and deposit-taking," International Review of Financial Analysis, Elsevier, vol. 36(C), pages 71-77.
Glaser, Markus & Riepe, Jan, 2014. "Internal capital market studies in empirical banking: Biases due to usage of assets instead of risk capital?," Finance Research Letters, Elsevier, vol. 11(1), pages 47-53.
Hougaard, Jens Leth & Moulin, Hervé, 2014. "Sharing the cost of redundant items," Games and Economic Behavior, Elsevier, vol. 87(C), pages 339-352.
- Jens Leth Hougaard & Hervé Moulin, 2012. "Sharing the Cost of Redundant Items," MSAP Working Paper Series 06_2012, University of Copenhagen, Department of Food and Resource Economics.
Doukakis, Leonidas C. & Papanastasopoulos, Georgios A., 2014. "The accrual anomaly in the U.K. stock market: Implications of growth and accounting distortions," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 32(C), pages 256-277.
Camacho-Miñano, María-del-Mar & Campa, Domenico, 2014. "Integrity of financial information as a determinant of the outcome of a bankruptcy procedure," International Review of Law and Economics, Elsevier, vol. 37(C), pages 76-85.
Lennox, Clive & Li, Bing, 2014. "Accounting misstatements following lawsuits against auditors," Journal of Accounting and Economics, Elsevier, vol. 57(1), pages 58-75.
Konchitchki, Yaniv & Patatoukas, Panos N., 2014. "Accounting earnings and gross domestic product," Journal of Accounting and Economics, Elsevier, vol. 57(1), pages 76-88.
Sikes, Stephanie A. & Tian, Xiaoli (Shaolee) & Wilson, Ryan, 2014. "Investors׳ reaction to the use of poison pills as a tax loss preservation tool," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 132-148.
Srivastava, Anup, 2014. "Why have measures of earnings quality changed over time?," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 196-217.
Kravet, Todd D., 2014. "Accounting conservatism and managerial risk-taking: Corporate acquisitions," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 218-240.
Correia, Maria M., 2014. "Political connections and SEC enforcement," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 241-262.
Li, Ningzhong & Richardson, Scott & Tuna, İrem, 2014. "Macro to micro: Country exposures, firm fundamentals and stock returns," Journal of Accounting and Economics, Elsevier, vol. 58(1), pages 1-20.
Friedman, Henry L., 2014. "Implications of power: When the CEO can pressure the CFO to bias reports," Journal of Accounting and Economics, Elsevier, vol. 58(1), pages 117-141.
Li, Xi, 2014. "The Sarbanes–Oxley act and cross-listed foreign private issuers," Journal of Accounting and Economics, Elsevier, vol. 58(1), pages 21-40.
Clinton, Sarah B. & White, Joshua T. & Woidtke, Tracie, 2014. "Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation," Journal of Accounting and Economics, Elsevier, vol. 58(1), pages 59-78.
Collins, Daniel W. & Hribar, Paul & Tian, Xiaoli (Shaolee), 2014. "Cash flow asymmetry: Causes and implications for conditional conservatism research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 173-200.
Badolato, Patrick G. & Donelson, Dain C. & Ege, Matthew, 2014. "Audit committee financial expertise and earnings management: The role of status," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 208-230.
Ali, Ashiq & Klasa, Sandy & Yeung, Eric, 2014. "Industry concentration and corporate disclosure policy," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 240-264.
Beatty, Anne & Liao, Scott, 2014. "Financial accounting in the banking industry: A review of the empirical literature," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 339-383.
Bushman, Robert M., 2014. "Thoughts on financial accounting and the banking industry," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 384-395.
Kanagaretnam, Kiridaran & Lim, Chee Yeow & Lobo, Gerald J., 2014. "Effects of international institutional factors on earnings quality of banks," Journal of Banking & Finance, Elsevier, vol. 39(C), pages 87-106.
Aboody, David & Hughes, John S. & Bugra Ozel, N., 2014. "Corporate bond returns and the financial crisis," Journal of Banking & Finance, Elsevier, vol. 40(C), pages 42-53.
Bauer, Julian & Agarwal, Vineet, 2014. "Are hazard models superior to traditional bankruptcy prediction approaches? A comprehensive test," Journal of Banking & Finance, Elsevier, vol. 40(C), pages 432-442.
Bouwman, Christa H.S., 2014. "Managerial optimism and earnings smoothing," Journal of Banking & Finance, Elsevier, vol. 41(C), pages 283-303.
Frey, Stefan & Herbst, Patrick, 2014. "The influence of buy-side analysts on mutual fund trading," Journal of Banking & Finance, Elsevier, vol. 49(C), pages 442-458.
Huang, Yuan & Lam, F.Y. Eric C. & Wei, K.C. John, 2014. "The q-theory explanation for the external financing effect: New evidence," Journal of Banking & Finance, Elsevier, vol. 49(C), pages 69-81.
Ge, Wenxia & Kim, Jeong-Bon, 2014. "Real earnings management and the cost of new corporate bonds," Journal of Business Research, Elsevier, vol. 67(4), pages 641-647.
Su, Lixin (Nancy) & Zhao, Xuezhou (Rachel) & Zhou, Gaoguang (Stephen), 2014. "Do customers respond to the disclosure of internal control weakness?," Journal of Business Research, Elsevier, vol. 67(7), pages 1508-1518.
Brochet, Francois & Srinivasan, Suraj, 2014. "Accountability of independent directors: Evidence from firms subject to securities litigation," Journal of Financial Economics, Elsevier, vol. 111(2), pages 430-449.
Baldenius, Tim & Melumad, Nahum & Meng, Xiaojing, 2014. "Board composition and CEO power," Journal of Financial Economics, Elsevier, vol. 112(1), pages 53-68.
So, Eric C. & Wang, Sean, 2014. "News-driven return reversals: Liquidity provision ahead of earnings announcements," Journal of Financial Economics, Elsevier, vol. 114(1), pages 20-35.
Fernandes, Nuno & Giannetti, Mariassunta, 2014. "On the fortunes of stock exchanges and their reversals: Evidence from foreign listings," Journal of Financial Intermediation, Elsevier, vol. 23(2), pages 157-176.
- Giannetti, Mariassunta & Fernandes, Nuno, 2009. "On the Fortunes of Stock Exchanges and Their Reversals: Evidence from Foreign Listings," CEPR Discussion Papers 7308, C.E.P.R. Discussion Papers.
- Fernandes, Nuno & Giannetti, Mariassunta, 2013. "On the fortunes of stock exchanges and their reversals: evidence from foreign listings," Working Paper Series 1585, European Central Bank.
Hu, Jinshuai & Li, Annie Yuansha & Zhang, Feida (Frank), 2014. "Does accounting conservatism improve the corporate information environment?," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(1), pages 32-43.
Hamberg, Mattias & Beisland, Leif-Atle, 2014. "Changes in the value relevance of goodwill accounting following the adoption of IFRS 3," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(2), pages 59-73.
Mano, Yukichi & Akoten, John & Yoshino, Yutaka & Sonobe, Tetsushi, 2014. "Teaching KAIZEN to small business owners: An experiment in a metalworking cluster in Nairobi," Journal of the Japanese and International Economies, Elsevier, vol. 33(C), pages 25-42.
- Yukichi Mano & John Akoten & Yutaka Yoshino & Tetsushi Sonobe, 2013. "Teaching KAIZEN to Small Business Owners: An Experiment in a Metalworking Cluster in Nairobi," NBER Chapters, in: Experiments for Development: Achievements and New Directions, National Bureau of Economic Research, Inc.
- Yukichi Mano & John Akoten & Yutaka Yoshino & Tetsushi Sonobe, 2013. "Teaching KAIZEN to Small Business Owners: An Experiment in a Metalworking Cluster in Nairobi," GRIPS Discussion Papers 13-06, National Graduate Institute for Policy Studies.
Najeeb, Syed Faiq & Ibrahim, Shahul Hameed Mohamed, 2014. "Professionalizing the role of Shari'ah auditors: How Malaysia can generate economic benefits," Pacific-Basin Finance Journal, Elsevier, vol. 28(C), pages 91-109.
Datta, Sudip & Iskandar-Datta, Mai & Singh, Vivek, 2014. "Opaque financial reports and R2: Revisited," Review of Financial Economics, Elsevier, vol. 23(1), pages 10-17.
Monterrey Mayoral, Juan & Sánchez Segura, Amparo, 2014. "Compensación fiscal de pérdidas: Determinantes de su activación, impacto en las cuentas anuales y aprovechamiento de los créditos," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 17-29.
Amor-Tapia, Borja & Tascón Fernández, María T., 2014. "Estimation of future levels and changes in profitability: The effect of the relative position of the firm in its industry and the operating-financing disaggregation," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 30-46.
Bautista Mesa, Rafael & Molina Sánchez, Horacio & Ramírez Sobrino, Jesús Nicolás, 2014. "Main determinants of efficiency and implications on banking concentration in the European Union," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 78-87.
Rodríguez Domínguez, Luis & Noguera Gámez, Ligia Carolina, 2014. "Corporate reporting on risks: Evidence from Spanish companies," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 116-129.
Giner Inchausti, Begoña, 2014. "Instituciones e intereses en conflicto ante la regulación contable internacional: el caso del sector financiero español," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 143-152.
Rodrigues Quesado, Patrícia & Aibar Guzmán, Beatriz & Lima Rodrigues, Lúcia, 2014. "La influencia de factores relativos a la estrategia organizativa y al entorno en la adopción del Cuadro de Mando Integral en empresas portuguesas," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 163-173.
Zamora Ramírez, Constancio & Moreno Rojas, José & Rueda Torres, Juan Antonio, 2014. "Contabilidad del impuesto sobre beneficios y resultado global: relevancia valorativa en el mercado financiero español," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 174-182.
Barral Rivada, Antonio & Cordobés Madueño, Magdalena & Ramírez Sobrino, Jesús N., 2014. "Los arrendamientos operativos: impacto de su reconocimiento en los estados financieros y en la política de financiación de las compañías españolas y del Reino Unido," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 212-223.
Hernández Borreguero, Julián & Hernández Esteve, Esteban, 2014. "Rafael Donoso Anes y su contribución a la Historia de la Contabilidad española," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(2), pages 99-107.
Alejandro Drexler & Greg Fischer & Antoinette Schoar, 2014. "Keeping It Simple: Financial Literacy and Rules of Thumb," American Economic Journal: Applied Economics, American Economic Association, vol. 6(2), pages 1-31, April.
- Drexler, Alejandro & Fischer, Gregory & Schoar, Antoinette, 2010. "Keeping it simple: financial literacy and rules of thumb," LSE Research Online Documents on Economics 33502, London School of Economics and Political Science, LSE Library.
- Drexler, Alejandro & Fischer, Gregory & Schoar, Antoinette, 2014. "Keeping it simple: financial literacy and rules of thumb," LSE Research Online Documents on Economics 46797, London School of Economics and Political Science, LSE Library.
- Schoar, Antoinette & Fischer, Greg & Drexler, Alejandro, 2010. "Keeping it Simple: Financial Literacy and Rules of Thumb," CEPR Discussion Papers 7994, C.E.P.R. Discussion Papers.
Prodosh Simlai, 2014. "Firm characteristics, distress risk and average stock returns," Accounting Research Journal, Emerald Group Publishing Limited, vol. 27(2), pages 101-123, August.
Nicholas Apergis & Christina Christou & Christis Hassapis, 2014. "Accounting standards convergence dynamics," Accounting Research Journal, Emerald Group Publishing Limited, vol. 27(3), pages 226-248, October.
Prodosh Simlai, 2014. "Firm characteristics, distress risk and average stock returns," Accounting Research Journal, Emerald Group Publishing Limited, vol. 27(2), pages 101-123, August.
Nicholas Apergis & Christina Christou & Christis Hassapis, 2014. "Accounting standards convergence dynamics," Accounting Research Journal, Emerald Group Publishing Limited, vol. 27(3), pages 226-248, October.
Prodosh Simlai, 2014. "Firm characteristics, distress risk and average stock returns," Accounting Research Journal, Emerald Group Publishing Limited, vol. 27(2), pages 101-123, August.
Nicholas Apergis & Christina Christou & Christis Hassapis, 2014. "Accounting standards convergence dynamics," Accounting Research Journal, Emerald Group Publishing Limited, vol. 27(3), pages 226-248, October.
Niels Sandalgaard & Per Nikolaj Bukh, 2014. "Beyond Budgeting and change: a case study," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, vol. 10(3), pages 409-423, August.
Vera Palea, 2014. "Fair value accounting and its usefulness to financial statement users," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 12(2), pages 102-116, September.
Geert Braam & Lex Borghans, 2014. "Board and auditor interlocks and voluntary disclosure in annual reports," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 12(2), pages 135-160, September.
Vera Palea, 2014. "Fair value accounting and its usefulness to financial statement users," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 12(2), pages 102-116, September.
Geert Braam & Lex Borghans, 2014. "Board and auditor interlocks and voluntary disclosure in annual reports," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 12(2), pages 135-160, September.
Vera Palea, 2014. "Fair value accounting and its usefulness to financial statement users," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 12(2), pages 102-116, September.
Geert Braam & Lex Borghans, 2014. "Board and auditor interlocks and voluntary disclosure in annual reports," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, vol. 12(2), pages 135-160, September.
Grant Samkin & Annika Schneider, 2014. "The accounting academic," Meditari Accountancy Research, Emerald Group Publishing, vol. 22(1), pages 2-19, July.
Grant Samkin & Annika Schneider, 2014. "Using university websites to profile accounting academics and their research output: A three country study," Meditari Accountancy Research, Emerald Group Publishing, vol. 22(1), pages 77-106, July.
K. Papageorgiou & Abdel K. Halabi, 2014. "Factors contributing toward student performance in a distance education accounting degree," Meditari Accountancy Research, Emerald Group Publishing, vol. 22(2), pages 211-223, November.
Grant Samkin & Annika Schneider, 2014. "The accounting academic," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 22(1), pages 2-19, July.
Grant Samkin & Annika Schneider, 2014. "Using university websites to profile accounting academics and their research output," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 22(1), pages 77-106, July.
K. Papageorgiou & Abdel K. Halabi, 2014. "Factors contributing toward student performance in a distance education accounting degree," Meditari Accountancy Research, Emerald Group Publishing Limited, vol. 22(2), pages 211-223, November.
Mark P. Bauman, 2014. "Forecasting operating profitability with DuPont analysis," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 13(2), pages 191-205, May.
Mark P. Bauman, 2014. "Forecasting operating profitability with DuPont analysis," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 13(2), pages 191-205, May.
Mark P. Bauman, 2014. "Forecasting operating profitability with DuPont analysis," Review of Accounting and Finance, Emerald Group Publishing Limited, vol. 13(2), pages 191-205, May.
Maria Teresa Nardo & Stefania Veltri, 2014. "On the plausibility of an integrated approach to disclose social and intangible issues," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 10(3), pages 416-435, July.
Maria Teresa Nardo & Stefania Veltri, 2014. "On the plausibility of an integrated approach to disclose social and intangible issues," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 10(3), pages 416-435, July.
Nikolaos Theriou & Vassilis Aggelidis, 2014. "Management Accounting Systems, Top Management Teamâ€™s Risk Characteristics and Their Effect on Strategic Change," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 3-38.
P. Kalantonis & S. Goumas & K. Hassapis & C. Cantzos, 2014. "Pacioliâ€™s Innovation in Accounting: Business or Academic Affairs," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 39-56.
Anastasios Tsamis & Konstantinos Liapis, 2014. "Fair Value and Cost Accounting, Depreciation Methods, Recognition and Measurement for Fixed Assets," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 115-133.
Antonios Rovolis & Konstantinos Liapis & Stella Spilioti, 2014. "A Capital Structure Financial Analysis and Unmeasured Effect of each Countries Regime: the Real Estate Companies (REITS)," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 57-71.
George Loukopoulos & Theodoros Roupas, 2014. "Financial Analysis of the Greek Private Health Sector over the Last Decade (2002-2012)," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 3-19.
Michail Bekiaris & Chrysoula Psimada & Tasos Sergios, 2014. "Internet Financial Reporting Quality and Corporate Characteristics: The Case of Construction Companies Listed in Greek and Cypriot Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 41-57.
Anastasios Tsamis & Konstantinos Liapis, 2014. "Property Assets Fair Value Accounting Under Uncertainty," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 35-54.
Borivoje B. Prokolović, Maja Lj. Arsić-Trajković, Mariya Pavlova, 2014. "International Standards And Financial Reporting Of Corporations In Serbia," Ekonomika, Journal for Economic Theory and Practice and Social Issues 2014-01, „Ekonomika“ Society of Economists, Niš (Serbia).
Jugoslav Aničić, Miloje Jelić, Jasmina M. Đurović, Srećko Radoičić, Živojin B. Prokopović, 2014. "Internal Calculation In Term Business Decision Making," Ekonomika, Journal for Economic Theory and Practice and Social Issues 2014-01, „Ekonomika“ Society of Economists, Niš (Serbia).
Danica Prosiæ, 2014. "Financial And Nonfinancial Variables In The Assessment Of Company Credit Solvency," Ekonomika, Journal for Economic Theory and Practice and Social Issues 2014-03, „Ekonomika“ Society of Economists, Niš (Serbia).
Fabio Iraldo & Michela Melis & Gaia Pretner, 2014. "Large-scale events and sustainability: the case of the universal exposition Expo Milan 2015," ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT, FrancoAngeli Editore, vol. 2014(3), pages 139-165.
Samira Demaria & Sandra Rigot, 2014. "IFRS Standards and Insurance Companies: What Stakes for Long-Term Investment? A French Case Explanatory Analysis," GREDEG Working Papers 2014-04, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
Denis Cormier & Samira Demaria, 2014. "Pertinence des mesures non-GAAP pour les marchés boursiers : le cas des firmes du CAC 40," GREDEG Working Papers 2014-22, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France.
Belkhir, Mohamed & Boubaker, Sabri & Derouiche, Imen, 2014. "Control–ownership wedge, board of directors, and the value of excess cash," Economic Modelling, Elsevier, vol. 39(C), pages 110-122.
- Mohamed Belkhir & Sabri Boubaker & Derouiche Imen, 2014. "Control–ownership wedge, board of directors, and the value of excess cash," Post-Print hal-01155486, HAL.
François Larmande & Jean-Pierre Ponssard, 2013. "Fishing for excuses and performance evaluation," Working Papers hal-00825297, HAL.
- François Larmande & Jean-Pierre Ponssard, 2014. "Fishing for excuses and performance evaluation," Post-Print hal-02313124, HAL.
- François Larmande & Jean-Pierre Ponssard, 2014. "Fishing for Excuses and Performance Evaluation," CESifo Working Paper Series 4569, CESifo.
Philippe Boyer & Jean-Pierre Butault, 2014. "French “food euro” and value added distribution [L’euro alimentaire en France et le partage des valeurs ajoutées]," Post-Print hal-02957483, HAL.
Justin Chircop & Zoltán Novotny-Farkas, 2014. "The economic consequences of including fair value adjustments to shareholders’ equity in regulatory capital calculations," CERS-IE WORKING PAPERS 1426, Institute of Economics, Centre for Economic and Regional Studies.
Hui Chen & Katherine Gunny & Karthik Ramanna, 2014. "Return on political investment in the American Jobs Creation Act of 2004," Harvard Business School Working Papers 15-050, Harvard Business School.
Abigail M. Allen & Karthik Ramanna & Sugata Roychowdhury, 2014. "Auditor Lobbying on Accounting Standards," Harvard Business School Working Papers 15-055, Harvard Business School.
Oll, Grete, 2014. "Opportunistic Disclosure in the Inter-Organizational Relationships," Discussion Papers on Economics 21/2014, University of Southern Denmark, Department of Economics.
Bård Misund & Petter Osmundsen & Marius Sikveland, 2014. "Vertical Integration and Valuation of International Oil Companies," CESifo Working Paper Series 5061, CESifo.
- Misund, Bard & Osmundsen, Petter & Sikveland, Marius, 2014. "Vertical Integration and Valuation of International Oil Companies," UiS Working Papers in Economics and Finance 2014/18, University of Stavanger.
Fujiyama, Keishi & 藤山, 敬史 & Kagaya, Tetsuyuki & 加賀谷, 哲之 & Suzuki, Tomohiro & 鈴木, 智大 & Takahashi, Yukari, 2014. "Quarterly Earnings Management Around The World: Loss Avoidance Or Earnings Decrease Avoidance?," Hitotsubashi Journal of commerce and management, Hitotsubashi University, vol. 48(1), pages 1-30, October.
Melinda Timea Fulop, 2014. "Analyze of IASB Futures Priorities Based on Responses at 2011 Agenda Consultation and IASB Actions," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(1), pages 240-251, January.
Melinda Timea Fulop, 2014. "The Role of the Audit Committee in Corporate Governance and the Influence of the Exchange Rates," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(1), pages 279-286, January.
Mahmoud Moeinadin & Forough Heirany & Ehsan Khoshnood, 2014. "The Impact of Information Risk on the Systematic Risk," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 4(1), pages 90-98, January.
Sheyda Lotfi & Ataollah Mohammadi, 2014. "The Relationship between Ownership Structure and Risk Management: Evidence from Iran," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 4(2), pages 53-62, February.
Dimi Ofileanu & Dan Ioan Topor, 2014. "Lean Accounting - An Ingenious Solution for Cost Optimization," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 4(4), pages 342-352, April.
Raluca – Ionela Radu & Ciprian Tudurachi, 2014. "Fraud Risk in Audit Activities According to IAS 8," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 2(1), pages 46-49, March.
Paula Angela Vidrascu, 2014. "Patents Assessed through Sectoral Operational Programs," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 2(2), pages 51-58, June.
Iryna Zhurakovska, 2014. "Disclosure of Intellectual Capital Components in Business Reporting in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 13-19, March.
Tetyana Kaminska & Olena Kolesnikova, 2014. "Financial Risk Management Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 20-25, March.
Oksana Mykhasyk, 2014. "Accounting Specifics of Foreign Currency Settlements with Persons Accountable," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 26-29, March.
Anna Pantyukhova, 2014. "Economic Frameworks of Land Resources as Accounting Object," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 30-35, March.
Olena Sorokina, 2014. "Applied Aspects of Material Costs Accounting and Their Impact on Volatile Oil Produce Cost," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 36-43, March.
Nadiya Stolyarchuk, 2014. "Scientific & Technical Production Cost Accounting and Calculation," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 44-49, March.
Valentyna Khodzytska & Larysa Ivchenko, 2014. "Strategic Management Accounting Within Business Entities Integrated Management System," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 50-55, March.
Andriy Tsyutsyak, 2014. "Comparative Analysis of Accounting Methods for Reporting of Restaurant Business Production and Sales Activity," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 56-63, March.
Ihor Tsyutsyak, 2014. "Current Status and Enhancing Revaluation Capital Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 64-70, March.
Yuliya Bezdushna, 2014. "Enhancing Financial Security in Agricultural Business: Financial and Property Aspects," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 8-12, March.
Oresta Bodnar, 2014. "Some Aspects of Developing Company Accounting Policy in Relation to Production Costs," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 14-18, June.
Oleh Kantsurov, 2014. "Institutional Analysis of Accounting Development Trends," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 19-23, June.
Maksym Koryahin & Iryna Plotnichenko, 2014. "Improvement of Incomes, Outcomes and Financial Results Accounting in On-Line Commerce Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 24-31, June.
Nataliya Kulikova, 2014. "Issues of Adequacy of Accounting Method Principles and Elements to Information Society Development Terms," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 32-40, June.
Volodymyr Metelytsia, 2014. "Regulatory Convergence of Accounting Profession in the European Union," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 41-55, June.
Serhiy Ostapchuk, 2014. "Accounting for Agricultural Land Use: Present-Day State and Potential Possibilities of Its Improvement," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 56-65, June.
Mykola Pavlyukovets, 2014. "Concept of Construction a Modern Accounting System of the Agricultural Enterprise in the Conditions of Internet Technologies," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 66-70, June.
Leonid Suk & Petro Suk, 2014. "Floating Biological Assets and Agricultural Produce Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 71-78, June.
Karina Utenkova, 2014. "Asset Accounting According to National and International Standards," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 79-83, June.
Kostyantyn Bezverkhiy, 2014. "Specifics of Accounting under National and International Standards: Comparative Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 8-13, June.
Ruslan Bruhanskyy, 2014. "Change of Management Paradigm as a Factor in Development of Accounting: Strategic Aspects," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 15-20, September.
Oleh Vysochan, 2014. "Concept of Accounting of Tour Operator Business on the Basis of Logistics-Information Approach," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 21-28, September.
Sandeep Goel, 2014. "Creating Accounting Numbers Using Designed Choices: A Case Study of Indian Hotel Industry," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 29-35, September.
Tetyana Kaminska, 2014. "Accounting Support of Biological Capital Use," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 36-41, September.
Oleh Kantsurov, 2014. "Evolution of the Institute of Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 42-46, September.
Svitlana Kucherkova, 2014. "Role of Accounting Reporting as an Information Source in Attracting Investments," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 47-51, September.
Dmytro Kushnirenko, 2014. "Nature of Work in Progress as an Accounting Category," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 52-58, September.
Tetyana Monastyrska, 2014. "Source of Income of Condominiums and Diversification Thereof: Accounting and Classification Profile," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 59-64, September.
Nataliya Orlova, 2014. "Peculiarities of Preparation of Non-financial Corporative Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 65-70, September.
Viktoriya Rozhelyuk, 2014. "Organization of Accounting of the Costs for Processing of Agricultural Products," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 71-76, September.
Danyyil Firer, 2014. "Place and Role of Accounting in Management of Budgetary Institutions," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 77-84, September.
Kostyantyn Bezverkhiy, 2014. "Methodological Bases of Creating the Enterprise's Integrated Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 8-14, September.
Valentyna Khodzytska, 2014. "Strategic Controlling as Methodological Tool for Strategic Management of Expenses," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 146-153, December.
Maryna Dubinina & Oksana Boyeva, 2014. "Development of Accounting Policies of Agricultural Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 17-23, December.
Borys Zanko, 2014. "Current Conditions and Development of Cost Accounting for Repairs and Improvement of Fixed Assets," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 24-28, December.
Nataliya Kantsedal, 2014. "Features of Intangible Assets Inventory Technique and the Recognition of Its Results," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 29-33, December.
Tetyana Kineva, 2014. "Practical Conceptualization of Information and Analytical Support for Restoration Management of Livestock Sector Biological Capital," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 34-40, December.
Svitlana Levytska & Ilona Panchuk, 2014. "Problems of Accounting Interpretation of the Results of Financial Activity," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 41-46, December.
Oleksandr Panadiy, 2014. "Methodological Development for Purposes of Management Accounting in Agriculture and Other Economic Sectors of Ukraine: Comparison and Criticism," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 47-53, December.
Vasyl Pihosh, 2014. "Transformation of Inventory Accounting in Terms of Harmonization of Public Sector Accounting Systems with International Standards," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 54-63, December.
Nataliya Stelmah, 2014. "Economic and Legal Nature of Forensic Accounting Expertise in the Market Economy," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 64-68, December.
Lyudmyla Todorova, 2014. "Accounting of Biological Assets and Agricultural Production According to New National Accounting Standards," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 69-76, December.
Nina Tsehelnyk, 2014. "Development of Enterprise Accounting Policy on Accounting of Receivables within Payment System with Buyers," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 77-81, December.
Kostyantyn Bezverkhiy, 2014. "Improvement of Methods for Detection of Signs of Errors and Omissions in the Financial Statements Based on Analytical Procedures," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 8-16, December.
Antonina Chyrva, 2014. "Income Tax Accounting: Problems and Solutions," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 82-86, December.
Mykhaylo Shynkarenko, 2014. "Accounting in the Agricultural Service Cooperatives," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 87-94, December.
Robu Sorin - Adrian, 2014. "Impact of Accounting-Tax Relationship on Managerial Decision," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 4(2), pages 1-16, April.
Calotă Traian-Ovidiu, 2014. "Impact Of Information Organization On Performance In Tourism," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 4(2), pages 1-17, April.
Elisa Cavezzali & Jacopo Crepaldi & Ugo Rigoni, 2014. "Proximity to hubs of expertise and financial analyst forecast accuracy," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 4(2), pages 157-179, December.
- Elisa Cavezzali & Jacopo Crepaldi & Ugo Rigoni, 2013. "Proximity to Hubs of Expertise in Financial Analyst Forecast Accuracy," Working Papers 8, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Haiyan Zhou & Stephen Owusu-Ansah, 2014. "Cross listing, disclosure regimes, and trading volume sensitivity to stock returns," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 38(3), pages 383-406, July.
Orhan Akisik & Graham Gal, 2014. "Financial performance and reviews of corporate social responsibility reports," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), vol. 25(3), pages 259-288, December.
Marco Morelli & Francesca Lecci, 2014. "Management control systems (MCS) change and the impact of top management characteristics: the case of healthcare organisations," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 267-298, January.
Christian Lohmann & Sandro Lombardo, 2014. "Resource allocation within a budgeting game: truthful reporting as the dominant strategy under collusion," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 25(1), pages 33-54, September.
Christian Engelen & Christoph Pelger, 2014. "Determinanten der Integration von externer und interner Unternehmensrechnung–Eine empirische Analyse anhand der Segmentberichterstattung nach IFRS 8," Schmalenbach Journal of Business Research, Springer, vol. 66(3), pages 178-211, May.
Manfred Kühnberger, 2014. "Fair Value Accounting, Bilanzpolitik und die Qualität von IFRS-Abschlüssen. Ein überblick über ausgewählte Aspekte der Fair Value-Bewertung," Schmalenbach Journal of Business Research, Springer, vol. 66(5), pages 428-450, August.
Wolfgang Ballwieser, 2014. "Ansätze und Ergebnisse einer ökonomischen Analyse des Rahmenkonzepts zur Rechnungslegung," Schmalenbach Journal of Business Research, Springer, vol. 66(5), pages 451-476, August.
Hanno Merkt, 2014. "Das IFRS Conceptual Framework aus regelungsmethodischer Sicht," Schmalenbach Journal of Business Research, Springer, vol. 66(5), pages 477-504, August.
Houdet, Joel & Burritt, Roger & N. Farrell, Katharine & Martin-Ortega, Julia & Ramin, Kurt & Spurgeon, James & Atkins, Jill & Steuerman, David & Jones, Michael & Maleganos, John & Ding, Helen & Ochien, 2014. "What natural capital disclosure for integrated reporting? Designing & modelling an Integrated Financial - Natural Capital Accounting and Reporting Framework," Working Papers 2014-01, Applied Research Division, Synergiz.
Roberto Ghiselli Ricci & Carlo Alberto Magni, 2014. "Axiomatization of residual income and generation of financial securities," Quantitative Finance, Taylor & Francis Journals, vol. 14(7), pages 1257-1271, July.
- Ghiselli Ricci, Roberto & Magni, Carlo Alberto, 2009. "Axiomatization of residual income and generation of financial securities," MPRA Paper 14438, University Library of Munich, Germany.
Heiner Schmittdiel, 2014. "Are CEOs incentivized to avoid Corporate Taxes? - Empirical Evidence on Managerial Bonus Contracts," Tinbergen Institute Discussion Papers 14-048/VII, Tinbergen Institute.
Eduard Braun, 2014. "Just a Matter of Prospect (Theory)? - The Ecological Rationality of the Traditional Accounting Principles," TUC Working Papers in Economics 0012, Abteilung für Volkswirtschaftslehre, Technische Universität Clausthal (Department of Economics, Technical University Clausthal).
Fatima Abdul Hamid & Chaabane Oussama Houssem Eddine & Abdullah Mohamed Ayedh & Abdelghani Echchabi, 2014. "Firms' Financial And Corporate Governance Characteristics Association With Earning Management Practices: A Meta-Analysis Approach," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, vol. 12(2), pages 49-72.
Diewert, W. Erwin, 2014. "Getting Rental Prices Right for Computers," Economics working papers erwin_diewert-2014-57, Vancouver School of Economics, revised 17 Dec 2014.
Luís Espinosa, 2014. "El sorprendente caso de la medición de la deuda griega. Crímenes, mentiras y estadísticas," Papeles de Europa, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Instituto Complutense de Estudios Internacionales (ICEI), vol. 27(1), pages 47-76.
Francisca Castilla Polo & Dolores Gallardo Vázquez, 2014. "La revelación social en sociedades cooperativas: una visión comparativa de las herramientas mas utilizadas en la actualidad [Social disclosures in cooperatives: evolution and present situation]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 114, pages 07-34.
Becker, Johannes & Davies, Ronald B. & Jakobs, Gitte, 2017. "The economics of advance pricing agreements," Journal of Economic Behavior & Organization, Elsevier, vol. 134(C), pages 255-268.
- Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," The Institute for International Integration Studies Discussion Paper Series iiisdp458, IIIS.
- Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," Working Papers 201419, School of Economics, University College Dublin.
- Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," CESifo Working Paper Series 5079, CESifo.
- Johannes Becker & Ronald B Davies & Gitte Jakobs, 2014. "The economics of advance pricing agreements," Working Papers 1426, Oxford University Centre for Business Taxation.
Jennifer Martínez-Ferrero, 2014. "Consequences of financial reporting quality on corporate performance. Evidence at the international level," Estudios de Economia, University of Chile, Department of Economics, vol. 41(1 Year 20), pages 49-88, June.
Gerasimenko Valentina & Ochkovskaya Marina & Rybalko Maria, 2014. "Factors Affecting a Brands Perception in Russia," Working Papers 0007, Moscow State University, Faculty of Economics.
Fecht, Falko & Füss, Roland & Rindler, Philipp B., 2014. "Corporate Transparency and Bond Liquidity," Working Papers on Finance 1404, University of St. Gallen, School of Finance.
Chiara Mio & Marco Fasan, 2014. "The determinants of materiality disclosure in integrated corporate reporting," Working Papers 09, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Marco Fasan & Carlo Marcon, 2014. "Accounting Tradition and other drivers of the Fair Value choice: An Opportunistic Management perspective," Working Papers 13, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Marisa Agostini, 2014. "Presentation of Other Comprehensive Income: Is there a relationship with the total amount, the sign and the volatility of such accounting items?," Working Papers 16, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Ivan Apostolov, 2014. "Revenue Recognition in Housing and Resort Construction – Issues and Prospects," Business & Management Compass, University of Economics Varna, issue 1, pages 29-39.
Gergana Tsoncheva, 2014. "Measuring and Assessing the Quality and Usefulness of Accounting Information," Business & Management Compass, University of Economics Varna, issue 1, pages 52-64.
Iliyan Hristov, 2014. "An Integrated Model For Assessing The Activity Of The Enterprise," Business & Management Compass, University of Economics Varna, issue 3, pages 61-73.
Venelin Georgiev & Reni Petrova, 2014. "Adapting Altman's model to Bulgarian public companies," An Annual Book of University of Economics - Varna, University of Economics - Varna, vol. 85(1), pages 107-151, January.
de Mel, Suresh & Herath, Dammika & McKenzie, David & Pathak, Yuvraj, 2016. "Radio frequency (un)identification: Results from a proof-of-concept trial of the use of RFID technology to measure microenterprise turnover in Sri Lanka," Development Engineering, Elsevier, vol. 1(C), pages 4-11.
- de Mel, Suresh & Herath, Dammika & McKenzie, David & Pathak, Yuvraj, 2014. "Radio frequency (un)identification : results from a proof-of-concept trial of the use of RFID technology to measure microenterprise turnover in Sri Lanka," Policy Research Working Paper Series 7064, The World Bank.
HervÃ© Stolowy & Martin Messner & Thomas Jeanjean & C. Richard Baker, 2014. "The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud," Contemporary Accounting Research, John Wiley & Sons, vol. 31(2), pages 354-397, June.
- Stolowy, Hervé & Messner, Martin & Jeanjean, Thomas & Baker, C. Richard, 2013. "The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud," HEC Research Papers Series 971, HEC Paris.
Chii-Shyan Kuo & Shih-Ti Yu & Che-Ching Liao, 2014. "An Analysis Of Stock Repurchase Transaction Using A Panel Data Sample Selection Model," Annals of Financial Economics (AFE), World Scientific Publishing Co. Pte. Ltd., vol. 9(01), pages 1-24.
Chii-Shyan Kuo & Shih-Ti Yu & Che-Ching Liao, 2014. "An Analysis Of Stock Repurchase Transaction Using A Panel Data Sample Selection Model," Annals of Financial Economics (AFE), World Scientific Publishing Co. Pte. Ltd., vol. 9(01), pages 1-24.
Chii-Shyan Kuo & Shih-Ti Yu, 2014. "The Effects Of Firm Characteristics And Recognition Policy On Employee Stock Options Prices After Controlling For Self-Selection," Annals of Financial Economics (AFE), World Scientific Publishing Co. Pte. Ltd., vol. 9(02), pages 1-30.
Chii-Shyan Kuo & Shih-Ti Yu, 2014. "The Effects Of Firm Characteristics And Recognition Policy On Employee Stock Options Prices After Controlling For Self-Selection," Annals of Financial Economics (AFE), World Scientific Publishing Co. Pte. Ltd., vol. 9(02), pages 1-30.
Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2014. "Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior," arqus Discussion Papers in Quantitative Tax Research 167, arqus - Arbeitskreis Quantitative Steuerlehre.
Martini, Jan-Thomas & Niemann, Rainer & Simons, Dirk, 2014. "Management incentives under formula apportionment: Tax-induced distortions of effort and compensation in a principal-agent setting," arqus Discussion Papers in Quantitative Tax Research 168, arqus - Arbeitskreis Quantitative Steuerlehre.
Eichfelder, Sebastian & Lau, Mona, 2014. "Capital gains taxes and asset prices: The impact of tax awareness and procrastination," arqus Discussion Papers in Quantitative Tax Research 170, arqus - Arbeitskreis Quantitative Steuerlehre.
Feller, Anna & Schanz, Deborah, 2014. "The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax," arqus Discussion Papers in Quantitative Tax Research 176, arqus - Arbeitskreis Quantitative Steuerlehre.
Fang, Yiwei & Hasan, Iftekhar & Li, Lingxiang, 2014. "Banking reform, risk-taking, and earnings quality – Evidence from transition countries," BOFIT Discussion Papers 19/2014, Bank of Finland Institute for Emerging Economies (BOFIT).
Bill Francis & Iftekhar Hasan & Jong Chool Park & Qiang Wu, 2015. "Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism," Contemporary Accounting Research, John Wiley & Sons, vol. 32(3), pages 1285-1318, September.
- Francis, Bill & Hasan, Iftekhar & Wu, Qiang & Park, Jong Chool, 2014. "Gender differences in financial reporting decision-making: Evidence from accounting conservatism," Bank of Finland Research Discussion Papers 1/2014, Bank of Finland.
Bill Francis & Iftekhar Hasan & Lingxiang Li, 2016. "Abnormal real operations, real earnings management, and subsequent crashes in stock prices," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 217-260, February.
- Francis, Bill & Hasan, Iftekhar & Li, Lingxiang, 2014. "Abnormal real operations, real earnings management, and subsequent crashes in stock prices," Bank of Finland Research Discussion Papers 19/2014, Bank of Finland.
Bornemann, Sven & Pfingsten, Andreas & Kick, Thomas & Schertler, Andrea, 2014. "Earnings baths by bank CEOs during turnovers," Discussion Papers 05/2014, Deutsche Bundesbank.
Domikowsky, Christian & Bornemann, Sven & Duellmann, Klaus & Pfingsten, Andreas, 2014. "Loan loss provisioning and procyclicality: Evidence from an expected loss model," Discussion Papers 39/2014, Deutsche Bundesbank.
Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014. "The CCCTB option: An experimental study," University of Göttingen Working Papers in Economics 199, University of Goettingen, Department of Economics.
Eichfelder, Sebastian & Lau, Mona, 2014. "Capital gains taxes and asset prices: The impact of tax awareness and procrastination," Discussion Papers 2014/17, Free University Berlin, School of Business & Economics.
Casajus, André & Labrenz, Helfried, 2014. "A property rights based consolidation approach," Working Papers 126, University of Leipzig, Faculty of Economics and Management Science.
Bergheim, Ralf & Ernstberger, Jürgen & Roos, Michael W. M., 2014. "How Do Fair Value Measurements of Financial Instruments Affect Investments in Banks?," Ruhr Economic Papers 487, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014. "The CCCTB option an experimental study," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100490, Verein für Socialpolitik / German Economic Association.
Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2014. "Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?," ZEW Discussion Papers 14-015, ZEW - Leibniz Centre for European Economic Research.
Scheffler, Wolfram & Köstler, Melanie, 2014. "Harmonisierung der Gewinnermittlung in der EU: Die Gewinnermittlungsregeln der Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage (GKB) / Gemeinsamen Unternehmensteuer-Bemessungsgrundlage (GUB) im Ver," ZEW Discussion Papers 14-044, ZEW - Leibniz Centre for European Economic Research.
Scheffler, Wolfram & Köstler, Melanie, 2014. "Harmonisierung der Gewinnermittlung in der EU: Analyse der Übergangsregelungen bei Einführung einer Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage / Gemeinsamen Unternehmensteuer-Bemessungsgrundla," ZEW Discussion Papers 14-045, ZEW - Leibniz Centre for European Economic Research.
Evers, Maria Theresia & Finke, Katharina & Matenaer, Sebastian & Meier, Ina & Zinn, Benedikt, 2014. "Evidence on book-tax differences and disclosure quality based on the notes to the financial statements," ZEW Discussion Papers 14-047, ZEW - Leibniz Centre for European Economic Research.
- Evers, Maria Theresia, 2015. "Evidence on Book-tax Differences and Disclosure Quality Based on the Notes to the Financial Statements," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113127, Verein für Socialpolitik / German Economic Association.
Heckemeyer, Jost H. & Richter, Katharina & Spengel, Christoph, 2014. "Tax planning of R&D intensive multinationals," ZEW Discussion Papers 14-114, ZEW - Leibniz Centre for European Economic Research.

Traian Calota, 2013. "Features of Accounting and Tax Treatments Applicable to Intangible Assets of the Research and Development Activities Nature in the Spirit of National Regulations," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(3), pages 1-12, June.
Traian Calota & Alin-Eliodor Tănase, 2013. "Improving the Numbers of Financial Statements," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(3), pages 1-15, June.
Calotă Traian-Ovidiu & Roşca Alexandru, 2013. "Developments and Thoroughgoing Studies on Taxation of Royalties Obtained by French Non-Residents in Romania," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(4), pages 1-4, August.
Negruţiu Magdalena & Calotă Traian-Ovidiu, 2013. "Study on the Accounting and Tax Scheme of Second-Hand Goods Such as Cars," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(6), pages 1-20, December.
Oncioiu Ionica, 2013. "Between Form without Substance and Substance without Form: Estimating the Brand Image of Romanian Smes," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(6), pages 1-21, December.
Nadine Losch & Klaus Möller & Benjamin Quaiser & Sophie Bortfeldt, 2013. "Konzeption und Umsetzung einer Customer Lifetime Value-Berechnung am Beispiel der Luftfahrtindustrie," Schmalenbach Journal of Business Research, Springer, vol. 65(3), pages 274-301, May.
Dirk Hachmeister & Niklas Lampenius, 2013. "Fair Value oder Anschaffungskosten: Auch eine Frage der angemessenen Abbildung von Risiken in der Rechnungslegung," Schmalenbach Journal of Business Research, Springer, vol. 65(67), pages 123-154, January.
Walter Schmitting & Arnt Wöhrmann, 2013. "Konsequenzen der Datenbankwahl für die empirische Forschung mit Archivdaten," Schmalenbach Journal of Business Research, Springer, vol. 65(6), pages 553-587, November.
Karola Bastini & Rainer Kasperzak, 2013. "Erkenntnisfortschritt in der Rechnungslegung durch experimentelle Forschung? — Diskussion methodischer Grundsatzfragen anhand der Entscheidungsnützlichkeit des Performance Reporting," Schmalenbach Journal of Business Research, Springer, vol. 65(7), pages 622-660, December.
Cristiana BOGDANOIU & Carmen Gabriela MIREA, 2013. "Management Accounting From Theory To Practice," Journal of Applied Economic Sciences Quarterly, ASERS Publishing, vol. 0(1), pages 22-28, April.
Giovanna Gavana & Gabriele Guggiola & Anna Marenzi, 2013. "Evolving Connections Between Tax and Financial Reporting in Italy," Accounting in Europe, Taylor & Francis Journals, vol. 10(1), pages 43-70, June.
- Giovanna Gavana & Gabriele Guggiola & Anna Marenzi, 2010. "Evolving Connections Between Tax and Financial Reporting in Italy," Economics and Quantitative Methods qf1001, Department of Economics, University of Insubria.
Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013. "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor & Francis Journals, vol. 22(1), pages 1-37, May.
- Brüggemann, Ulf & Hitz, Jörg-Markus & Sellhorn, Thorsten, 2012. "Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research," SFB 649 Discussion Papers 2012-011, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
Carlo Magni, 2013. "The Internal Rate of Return Approach and the AIRR Paradigm: A Refutation and a Corroboration," The Engineering Economist, Taylor & Francis Journals, vol. 58(2), pages 73-111.
- Carlo Alberto Magni, 2012. "The Internal-Rate-of-Return approach and the AIRR paradigm: A refutation and a corroboration," Proyecciones Financieras y Valoración 10084, Master Consultores.
CIOTINA Daniela & CIOTINA Ioan Marius, 2013. "Symptoms of Bankruptcy and Prediction Models of Bankruptcy Risk," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 114-121, May.
ABDELKARIM Abdelali, 2013. "Environmental Performance of Companies in the Iron and Steel Industry. Accounting Aspects," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 13-18, May.
CORNEAN Andra Nicoleta, 2013. "The Connection Between Economic Information and the Informational System in Credit Institutions," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 152-155, May.
CSÅ SZ Csongor, 2013. "Tangible Assets Revaluation Policy At Listed Entities On the Bucharest Stock Exchange - Tier I," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 174-181, May.
DIMA Florin-Constantin, 2013. "Accounting Practices Under the Influence of Creativity," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 193-199, May.
DIMA Florin-Constantin, 2013. "The Users of Accounting Information and Their Needs," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 200-204, May.
ARTENE Alin Emanuel & DOMIL Aura Emanuela & SABÄ‚U CrÄƒciun, 2013. "Accounting Purpose in Auditing Environmental Aspects in SME," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 34-37, May.
BOBIÈšAN Nicolae & DUMITRESCU Diana & COSTULEANU Carmen, 2013. "The Differences Between Revaluation and Assets Impairment," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 64-72, May.
BUFAN Ioana-Diana, 2013. "The Role of Managerial Accounting in the Management Process," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 73-76, May.
BUNEA-BONTAS Cristina Aurora, 2013. "VAT Cash Accounting Scheme in Romania," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 77-83, May.
BUNGET Ovidiu-Constantin & DUMITRESCU Alin-Constantin & DELIU Delia Carmen, 2013. "The Manipulation and Truncation of Accounting Information and the Impact On the Decisional Process of the Stakeholders," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 84-94, May.
ABDELKARIM Abdelali, 2013. "Critical Analysis of the Cost Calculation System Used in Iron and Steel Industry in Libya," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 9-12, May.
Bert de Bruijn & Philip Hans Franses, 2013. "Forecasting Earnings Forecasts," Tinbergen Institute Discussion Papers 13-121/III, Tinbergen Institute.
Mao, Yaping & Renneboog, Luc, 2015. "Do managers manipulate earnings prior to management buyouts?," Journal of Corporate Finance, Elsevier, vol. 35(C), pages 43-61.
- Mao, Y. & Renneboog, L.D.R., 2013. "Do Managers Manipulate Earnings Prior to Management Buyouts?," Other publications TiSEM 366e26db-8158-44ca-9ef0-a, Tilburg University, School of Economics and Management.
- Mao, Yaping & Renneboog, Luc, 2015. "Do managers manipulate earnings prior to management buyouts?," Other publications TiSEM a149f02c-c03f-438d-b71a-b, Tilburg University, School of Economics and Management.
- Mao, Y. & Renneboog, L.D.R., 2013. "Do Managers Manipulate Earnings Prior to Management Buyouts?," Discussion Paper 2013-055, Tilburg University, Center for Economic Research.
Mao, Yaping & Renneboog, Luc, 2015. "Do managers manipulate earnings prior to management buyouts?," Journal of Corporate Finance, Elsevier, vol. 35(C), pages 43-61.
- Mao, Y. & Renneboog, L.D.R., 2013. "Do Managers Manipulate Earnings Prior to Management Buyouts?," Discussion Paper 2013-055, Tilburg University, Center for Economic Research.
- Mao, Yaping & Renneboog, Luc, 2015. "Do managers manipulate earnings prior to management buyouts?," Other publications TiSEM a149f02c-c03f-438d-b71a-b, Tilburg University, School of Economics and Management.
- Mao, Y. & Renneboog, L.D.R., 2013. "Do Managers Manipulate Earnings Prior to Management Buyouts?," Other publications TiSEM 366e26db-8158-44ca-9ef0-a, Tilburg University, School of Economics and Management.
Chiara Carini & Ericka Costa, 2013. "Exploring the performance of social cooperatives during the economic crisis: the Italian case," Euricse Working Papers 1359, Euricse (European Research Institute on Cooperative and Social Enterprises).
Sharad Asthana, 2013. "Diversification By The Audit Office And Its Impact On Audit Quality," Working Papers 0152acc, College of Business, University of Texas at San Antonio.
Steven Balsam & Jennifer Yin, 2013. "The Impact of Say-on-Pay on Executive Compensation," Working Papers 0196acc, College of Business, University of Texas at San Antonio.
Elizabeth A. Gordon & Elaine Henry & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2013. "Flexibility in Cash Flow Reporting Classification Choices under IFRS," Working Papers 0199acc, College of Business, University of Texas at San Antonio.
Braun Eduard, 2014. "Critical Reflections on Rothbard’s Concept of Gross Investment," Journal des Economistes et des Etudes Humaines, De Gruyter, vol. 20(1), pages 43-59, July.
- Eduard Braun, 2013. "Critical Reflections on Rothbard’s Concept of Gross Investment," TUC Working Papers in Economics 0010, Abteilung für Volkswirtschaftslehre, Technische Universität Clausthal (Department of Economics, Technical University Clausthal).
Domenico Campa & María del Mar Camacho Miñano, 2013. "Opportunistic earnings manipulation among bankrupt unlisted firms - How and when they do that - [Manipulación de resultados oportunista entre empresas en concurso no cotizadas – cómo y cuando lo ha," Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales 13-05, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales.
Billings, M.B. & Jennings, R. & Lev, B., 2013. "On guidance and volatility," Research Memorandum 039, Maastricht University, Graduate School of Business and Economics (GSBE).
Kurt A. Desender & Mircea Epure, 2013. "Corporate governance and corporate social performance: The influence of ownership, boards and institutions," Economics Working Papers 1398, Department of Economics and Business, Universitat Pompeu Fabra, revised Oct 2015.
Elisa Cavezzali & Jacopo Crepaldi & Ugo Rigoni, 2014. "Proximity to hubs of expertise and financial analyst forecast accuracy," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 4(2), pages 157-179, December.
- Elisa Cavezzali & Jacopo Crepaldi & Ugo Rigoni, 2013. "Proximity to Hubs of Expertise in Financial Analyst Forecast Accuracy," Working Papers 8, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Elisa Cavezzali & Ugo Rigoni, 2013. "Financial Analysts' Forecast Accuracy: Do valuation methods matter?," Working Papers 9, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
John M. Barrios & Marco Fasan & Daniele Macciocchi, 2013. "CEO turnover, earnings management and value relevance. A theoretical analysis on the Italian context," Working Papers 11, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Chiara Saccon, 2013. "The IASB Conceptual Framework: Purpose and Status," Working Papers 18, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Chiara Mio, 2013. "Materiality from financial towards non-financial reporting," Working Papers 19, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Lyubomira Dimitrova, 2013. "Reporting gratuitously acquired funds in economic organizations," Business & Management Compass, University of Economics Varna, issue 2, pages 108-117.
Robert D. Cairns, 2013. "The fundamental problem of accounting," Canadian Journal of Economics, Canadian Economics Association, vol. 46(2), pages 634-655, May.
- Robert D. Cairns, 2013. "The fundamental problem of accounting," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 46(2), pages 634-655, May.
Daniel BRÎNDESCU-OLARIU & Ionuţ GOLEŢ, 2013. "Bankruptcy Prediction Ahead of Global Recession: Discriminant Analysis Applied on Romanian Companies in Timiş County," Timisoara Journal of Economics and Business, West University of Timisoara, Romania, Faculty of Economics and Business Administration, vol. 6(19), pages 70-94.
Martini, Jan Thomas & Niemann, Rainer, 2013. "The impact of taxation on international assignment decisions: A principal-agent approach," arqus Discussion Papers in Quantitative Tax Research 145, arqus - Arbeitskreis Quantitative Steuerlehre.
Eichfelder, Sebastian, 2013. "Compliance cost estimates: Survey non-response and temporal framing effects," arqus Discussion Papers in Quantitative Tax Research 146, arqus - Arbeitskreis Quantitative Steuerlehre.
Jacob, Martin & Schütt, Harm, 2013. "Firm valuation and the uncertainty of future tax avoidance," arqus Discussion Papers in Quantitative Tax Research 149, arqus - Arbeitskreis Quantitative Steuerlehre.
Blaufus, Kay & Zinowsky, Tim, 2013. "Investigating the determinants of experts' tax aggressiveness: Experience and personality traits," arqus Discussion Papers in Quantitative Tax Research 151, arqus - Arbeitskreis Quantitative Steuerlehre.
Fülbier, Rolf Uwe & Klein, Malte, 2013. "Financial accounting and reporting in Germany: A case study on German accounting tradition and experiences with the IFRS adoption," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers) 2013-01, University of Bayreuth, Chair of Finance and Banking.
Francis, Bill & Hasan, Iftekhar & Wu, Qiang, 2013. "The benefits of conservative accounting to shareholders: Evidence from the financial crisis," Bank of Finland Research Discussion Papers 8/2013, Bank of Finland.
Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013. "The cost of sin: The effect of social norms on audit pricing," International Review of Financial Analysis, Elsevier, vol. 29(C), pages 152-165.
- Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013. "The cost of sin: The effect of social norms on audit pricing," Bank of Finland Research Discussion Papers 13/2013, Bank of Finland.
Kyritsis, Costas & Hytis, Evangelos, 2013. "Simulation for the estimation of the survival probabilities of enterprises and banks within a prolonged duration of the debt crisis," EconStor Conference Papers 125610, ZBW - Leibniz Information Centre for Economics.
Chytis, Evangelos & Koumanakos, Evangelos & Siriopoulos, Costas, 2013. "Deferred Tax Positions under the prism of financial crisis and the effects of a corporate tax reform," EconStor Conference Papers 125775, ZBW - Leibniz Information Centre for Economics.
Ronald A. Stunda, 2013. "The Impact Of Economic Fluctuations On Earnings Forecasts," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 55-64.
Prena Rani & Fazeena Fazneen Hussain & Priyashni Vandana Chand, 2013. "Managerial Incentives For Earnings Management Among Listed Firms: Evidence From Fiji," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 7(1), pages 21-31.
Richard Zhe Wang, 2013. "This paper empirically tests the relation between a firmâ€™s degree of accounting conservatism and its level of operating risk. This paper constitutes the first empirical study in the accounting liter," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 7(1), pages 55-68.
Myrna R. Berrios, 2013. "The Relationship between Bank Credit Risk and Profitability and Liquidity," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 7(3), pages 105-118.
Yahn-Shir Chen & Yahn-Shir Chen, 2013. "I-Ching Huang," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 7(4), pages 43-62.
Amer Qasim & Ayman E. Haddad & Naser M. AbuGhazaleh, 2013. "Goodwill Accounting In The United Kingdom: The Effect Of International Financial Reporting Standards," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 4(1), pages 63-78.
Syaiful Anwar & Diah Hari Suryaningrum, 2013. "A Baudrillarian View Of Accounting Goodwill," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 4(1), pages 95-105.
Peter Harris & William Stahlin & Liz Washington Arnold & Katherine Kinkela, 2013. "Gaap Vs. Ifrs Treatment Of Leases And The Impact On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 4(2), pages 97-106.
Carlos Alberto Gonzalez Camargo & Jose Luis Martinez Flores & Claudia Malcon Cervera & Judith Cavazos Arroyo, 2013. "Logistics Management Methodology For The Improvement Of Small Businesses, Metodologia De Gestion Logistica Para El Mejoramiento De Pequenas Empresas," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 6(5), pages 121-129.
Volkan DEMİR & Oğuzhan BAHADIR & Aslı Gül ÖNCEL, 2013. "What is the Best Measure of Financial Performance? Comprehensive Income versus Net Income: Evidence from Turkey," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 28(323), pages 73-96.
Ece ERDENER ACAR & Serdar ÖZKAN & Yasemin ZENGİN KARAİBRAHİMOĞLU, 2013. "Accounting conservatism in the post-IFRS period: Do provisions matter?," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 28(324), pages 109-130.
Burcu DİNÇERGÖK, 2013. "Value Relevance of Earnings and Book Value of Equity in Turkey: The 2003-2009 Period," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 28(332), pages 47-66.
Yoshihiro Tokuga & Yoko Ota, 2013. "Influence of the Expansion of Fair Valuation on the Contracting Role of Accounting: A Normative Study," IMES Discussion Paper Series 13-E-11, Institute for Monetary and Economic Studies, Bank of Japan.
Jazmín Sánchez & David Pincay, 2013. "La Contabilidad Pública en América Latina y el Devengo en Ecuador," Analítika, Analítika - Revista de Análisis Estadístico/Journal of Statistical Analysis, vol. 6(2), pages 19-29, Diciembre.
Boris Popesko, 2013. "Costing methods utilization in Czech enterprises," International Journal of Entrepreneurial Knowledge, Center for International Scientific Research of VSO and VSPP, vol. 1(1), pages 38-45, December.
Anca-Simona Hromei, 2013. "Merger Of Trading Companies, A Chance Of Salvation During The Crisis," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 5(2), pages 236-245.
Loredana Oana Hutanu (Toma), 2013. "Systemes Comptables Dans Le Contexte De La Mondialisation," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 5(3), pages 388-397, September.
Mihaela Ungureanu, 2013. "Financial Analysis From An Accounting Point Of View," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 5, pages 138-148.
Eduardo Schiehll & Paulo Terra & Fernanda Victor, 2013. "Determinants of voluntary executive stock option disclosure in Brazil," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(2), pages 331-361, May.
Leif Beisland & Dennis Frestad, 2013. "How fair-value accounting can influence firm hedging," Review of Derivatives Research, Springer, vol. 16(2), pages 193-217, July.
David DeBoskey & Peter Gillett, 2013. "The impact of multi-dimensional corporate transparency on us firms’ credit ratings and cost of capital," Review of Quantitative Finance and Accounting, Springer, vol. 40(1), pages 101-134, January.
Chia-Ling Chao & Shwu-Min Horng, 2013. "Asset write-offs discretion and accruals management in Taiwan: the role of corporate governance," Review of Quantitative Finance and Accounting, Springer, vol. 40(1), pages 41-74, January.
Chii-Shyan Kuo & Jow-Ran Chang & Shih-Ti Yu, 2013. "Effect of mandatory pro forma earnings disclosure on the relation between CEO share bonuses and firm performance," Review of Quantitative Finance and Accounting, Springer, vol. 40(2), pages 189-215, February.
Ting-Kai Chou, 2013. "Information content of credit ratings in pricing of future earnings," Review of Quantitative Finance and Accounting, Springer, vol. 40(2), pages 217-250, February.
Steven Lustgarten & John Shon, 2013. "Do abnormal accruals affect the life expectancy of audit engagements?," Review of Quantitative Finance and Accounting, Springer, vol. 40(3), pages 443-466, April.
Aníbal Báez-Díaz & Pervaiz Alam, 2013. "Tax conformity of earnings and the pricing of accruals," Review of Quantitative Finance and Accounting, Springer, vol. 40(3), pages 509-538, April.
Nan-Ting Kuo, 2013. "Dividend tax signaling and the pricing of future earnings: a case of taxable stock dividends," Review of Quantitative Finance and Accounting, Springer, vol. 40(3), pages 539-570, April.
Xiaoyan Cheng & David Smith, 2013. "Disclosure versus recognition: the case of expensing stock options," Review of Quantitative Finance and Accounting, Springer, vol. 40(4), pages 591-621, May.
James Gong & Siyi Li, 2013. "CEO incentives and earnings prediction," Review of Quantitative Finance and Accounting, Springer, vol. 40(4), pages 647-674, May.
Malcolm Beynon & Mark Clatworthy, 2013. "A fuzzy-based approach to residual income equity valuation," Review of Quantitative Finance and Accounting, Springer, vol. 40(4), pages 675-690, May.
Sebastian Brauer & Frank Westermann, 2013. "On the time series measure of conservatism: a threshold autoregressive model," Review of Quantitative Finance and Accounting, Springer, vol. 41(1), pages 111-129, July.
Christopher Edmonds & Ryan Leece & John Maher, 2013. "CEO bonus compensation: the effects of missing analysts’ revenue forecasts," Review of Quantitative Finance and Accounting, Springer, vol. 41(1), pages 149-170, July.
Michael Lacina & Byung Ro, 2013. "Market implied future earnings and analysts’ forecasts," Review of Quantitative Finance and Accounting, Springer, vol. 41(2), pages 295-341, August.
Chee Lim & David Ding & Charlie Charoenwong, 2013. "Non-audit fees, institutional monitoring, and audit quality," Review of Quantitative Finance and Accounting, Springer, vol. 41(2), pages 343-384, August.
Mark Aleksanyan & Khondkar Karim, 2013. "Searching for value relevance of book value and earnings: a case of premium versus discount firms," Review of Quantitative Finance and Accounting, Springer, vol. 41(3), pages 489-511, October.
Santanu Mitra & Mahmud Hossain & Pankaj Jain, 2013. "Product market power and management’s action to avoid earnings disappointment," Review of Quantitative Finance and Accounting, Springer, vol. 41(4), pages 585-610, November.
Lawrence Brown & Kelly Huang & Arianna Pinello, 2013. "To beat or not to beat? The importance of analysts’ cash flow forecasts," Review of Quantitative Finance and Accounting, Springer, vol. 41(4), pages 723-752, November.
Pierre Dehez, 2013. "Cooperative provision of indivisible public goods," Theory and Decision, Springer, vol. 74(1), pages 13-29, January.
- dEHEZ, Pierre, 2010. "Cooperative provision of indivisible public goods," LIDAM Discussion Papers CORE 2010026, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- DEHEZ, Pierre, 2013. "Cooperative provision of indivisible public goods," LIDAM Reprints CORE 2454, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Pierre Dehez, 2010. "Cooperative provision of indivisible public goods," Working Papers of BETA 2010-14, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
Norio Kitagawa & Shin' ya Okuda, 2013. "Management Forecasts, Idiosyncratic Risk, and Information Environment," Discussion Papers 2013-38, Kobe University, Graduate School of Business Administration, revised Jul 2013.
Luminita Georgeta Jalba, 2013. "Problematical Issues Concerning the Necessity of Adopting a Law Referring to the Accounting Law in Romania in the Present Context," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(Special 1), pages 17-20, December.
Luminiþa Georgeta Jalba, 2013. "Problematical Interdependence between Accounting and Corporate Government in Nowadays Context," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(Special 1), pages 35-39, December.
Luminiþa Georgeta Jalba, 2013. "Classicism and Modernity in the Information System on Financia Performance," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(Special 1), pages 66-68, December.
Luminiþa Georgeta Jalba, 2013. "The Conception and Design of a Marketing Demand and Supply of the Accounting Information. The Bookkeeping and the Accounting Services in the Marketing Services’ Process," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(Special 1), pages 82-86, December.
Iuliana Cenar & Letitia Maria Isac, 2013. "International Accounting Standards on Business Combinations and Their Implementation in the Accounting in Romania," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(Special 1), pages 92-100, December.
Gheorghe Lepadatu, 2013. "Developments in the Romanian Accounting System Architecture due to the Implementation of IFRS (I)," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(2), pages 26-31, June.
Doina Maria Tilea & Vasile Bleotu & Alexandra Ana Maria Serban, 2013. "Financial Reporting Through IFRS," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(3), pages 150-153, September.
Doina Maria Tilea & Alexandra Ana Maria Serban, 2013. "Method of Drafting and Assessment of Specific Rules to Consolidated Financial Statements," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(3), pages 171-173, September.
Ileana Sorina (Rakos) Boca & Sorinel Capusneanu & Dana Maria Oprea & Anamaria Tepes Bobescu, 2013. "The Transversal Organization of the Economic Entities of the Coal Mining Industry," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(4), pages 122-132, December.
Ulf Mohrmann & Jan Riepe & Ulrike Stefani, 2013. "Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures," Working Paper Series of the Department of Economics, University of Konstanz 2013-08, Department of Economics, University of Konstanz.
Norio Kitagawa & Akinobu Shuto, 2013. "Credibility of Management Earnings Forecasts and Future Returns," Discussion Paper Series DP2013-30, Research Institute for Economics & Business Administration, Kobe University.
Takuya Iwasaki & Norio Kitagawa & Akinobu Shuto, 2013. "Managerial Discretion over Their Initial Earnings Forecasts," Discussion Paper Series DP2013-31, Research Institute for Economics & Business Administration, Kobe University.
Akinobu Shuto & Takuya Iwasaki, 2013. "The Effect of Institutional Factors on Discontinuities in Earnings Distribution: Public Versus Private Firms in Japan," Discussion Paper Series DP2013-32, Research Institute for Economics & Business Administration, Kobe University, revised Jul 2014.
Masahiro Enomoto & Fumihiko Kimura & Tomoyasu Yamaguchi, 2013. "A Cross-Country Study on the Relationship between Financial Development and Earnings Management," Discussion Paper Series DP2013-34, Research Institute for Economics & Business Administration, Kobe University, revised Oct 2017.
Philip Brown, 2013. "Some Observations on Research on the Benefits to Nations of Adopting IFRS," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 1-19, December.
Satoshi Taguchi & Masayuki Ueeda & Kazunori Miwa & Satoru Mizutani, 2013. "Economic Consequences of Global Accounting Convergence: An Experimental Study," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 103-120, December.
Larry Bensimhon & Yuri Biondi, 2013. "Financial Bubbles, Common Knowledge and Alternative Accounting Regimes: An Experimental Analysis of Artificial Spot Security Markets," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 21-59, December.
Masayoshi Noguchi & Trevor Boyns, 2013. "The South Manchuria Railway Company and its Interactions with the Military: An Accounting and Financial History," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 61-101, December.
Giampaolo Arachi & Valeria Bucci, 2013. "Do taxes affect firmsÕ asset write-downs? Evidence from discretionary write-downs of equity investments in Italy," Working Papers EC0002, University of Salento; Department of Management, Economics, Mathematics and Statistics, revised Dec 2013.
Ramírez Córcoles, Yolanda & Santos Peñalver, Jesús F., 2013. "Propuesta de un Informe de Capital Intelectual para las instituciones de educación superior españolas/Proposal of Intellectual Capital Report to Spanish Higher Education Institutions," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 31, pages 525-554, Septiembr.
Rasaeiyan, Amir & Akbari, Mir Askar, 2013. "Investigation on the Relation between Tax Avoidance, Corporate Transparency, and Firm Value (in Persian)," Journal of Monetary and Banking Research (فصلنامه پژوهش‌های پولی-بانکی), Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 6(16), pages 159-179, September.
Gibson Nyirenda & Collins C. Ngwakwe & Cosmas M. Ambe, 2013. "Environmental Management Practices and Firm Performance in a South African Mining Firm," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 11(3 (Fall)), pages 243-260.
Stefan Stander & Pieter Buys & Merwe Oberholzer, 2013. "Using the Cultural Dimension and Accounting Value Classification Frameworks to Investigate Cultural Diversity in a Multi-National South African-Based Company," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 11(3 (Fall)), pages 301-316.
Gyula Fülöp & Bettina Hódi Hernádi, 2013. "Quality Improvement in Accounting," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 9(02), pages 41-51.
Rubiela Jiménez Aguirre, 2013. "Un aporte de Richard Laughlin a la contabilidad: El pensamiento de Middle-Range Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(14), pages 176-199, Diciembre.
Sandra Milena Muñoz López & Gustavo Alberto Ruiz Rojas & Héctor José Sarmiento Ramírez, 2013. "Formación para la investigación contable. Una interpretación de las intencionalidades y las metódicas desde la mirada de los profesores Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(14), pages 200-227, Diciembre.
Edison Fredy León Paime, 2013. "La investigación en educación contable: breve historia y revisión internacional Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(14), pages 228-261, Diciembre.
Carlos Mario Vargas Restrepo, 2013. "Caracterizacion de la investigacion contable. El aporte de Chua Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(14), pages 262-289, Diciembre.
María Victoria Agudelo Vargas, 2013. "Análisis de los aportes de Anthony G. Hopwood a la disciplina contable Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(14), pages 290-315, Diciembre.
Norka Viloria Ortega, 2013. "Los retos de la contabilidad. Una visión desde los avances de la teoría contable Patterns in Neighboring Areas Venezuela," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(14), pages 40-53, Junio.
Edgar Gracia López, 2013. "Habermas y su incidencia en la contabilidad Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., vol. 0(14), pages 88-115, Diciembre.
Domenico Piatti & Peter Cincinelli, 2013. "La qualità dell'informativa sociale nelle banche di credito cooperativo italiane," Banca Impresa Società, Società editrice il Mulino, issue 3, pages 469-526.
Mano, Yukichi & Akoten, John & Yoshino, Yutaka & Sonobe, Tetsushi, 2014. "Teaching KAIZEN to small business owners: An experiment in a metalworking cluster in Nairobi," Journal of the Japanese and International Economies, Elsevier, vol. 33(C), pages 25-42.
- Yukichi Mano & John Akoten & Yutaka Yoshino & Tetsushi Sonobe, 2013. "Teaching KAIZEN to Small Business Owners: An Experiment in a Metalworking Cluster in Nairobi," NBER Chapters, in: Experiments for Development: Achievements and New Directions, National Bureau of Economic Research, Inc.
- Yukichi Mano & John Akoten & Yutaka Yoshino & Tetsushi Sonobe, 2013. "Teaching KAIZEN to Small Business Owners: An Experiment in a Metalworking Cluster in Nairobi," GRIPS Discussion Papers 13-06, National Graduate Institute for Policy Studies.
Karthik Balakrishnan & Mary Brooke Billings & Bryan Kelly & Alexander Ljungqvist, 2014. "Shaping Liquidity: On the Causal Effects of Voluntary Disclosure," Journal of Finance, American Finance Association, vol. 69(5), pages 2237-2278, October.
- Karthik Balakrishnan & Mary B. Billings & Bryan T. Kelly & Alexander Ljungqvist, 2013. "Shaping Liquidity: On the Causal Effects of Voluntary Disclosure," NBER Working Papers 18984, National Bureau of Economic Research, Inc.
Ulf Brüggemann & Aditya Kaul & Christian Leuz & Ingrid M. Werner, 2018. "The Twilight Zone: OTC Regulatory Regimes and Market Quality," The Review of Financial Studies, Society for Financial Studies, vol. 31(3), pages 898-942.
- Bruggemann, Ulf & Kaul, Aditya & Leuz, Christian & Werner, Ingrid M., 2013. "The Twilight Zone: OTC Regulatory Regimes and Market Quality," Working Paper Series 2013-09, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
- Ulf Brüggemann & Aditya Kaul & Christian Leuz & Ingrid M. Werner, 2013. "The Twilight Zone: OTC Regulatory Regimes and Market Quality," NBER Working Papers 19358, National Bureau of Economic Research, Inc.
Mano, Yukichi & Akoten, John & Yoshino, Yutaka & Sonobe, Tetsushi, 2014. "Teaching KAIZEN to small business owners: An experiment in a metalworking cluster in Nairobi," Journal of the Japanese and International Economies, Elsevier, vol. 33(C), pages 25-42.
- Yukichi Mano & John Akoten & Yutaka Yoshino & Tetsushi Sonobe, 2013. "Teaching KAIZEN to Small Business Owners: An Experiment in a Metalworking Cluster in Nairobi," NBER Chapters, in: Experiments for Development: Achievements and New Directions, National Bureau of Economic Research, Inc.
- Yukichi Mano & John Akoten & Yutaka Yoshino & Tetsushi Sonobe, 2013. "Teaching KAIZEN to Small Business Owners: An Experiment in a Metalworking Cluster in Nairobi," GRIPS Discussion Papers 13-06, National Graduate Institute for Policy Studies.
B. Zamaraev & A. Nazarova., 2013. "Inventory Management in Russian Economy: Crisis and Post-crisis Adjustment," VOPROSY ECONOMIKI, N.P. Redaktsiya zhurnala "Voprosy Economiki", vol. 3.
Narayanan, V. G. & Smith, Michael, 2013. "Competition and Cost Accounting," Foundations and Trends(R) in Accounting, now publishers, vol. 7(3), pages 131-195, April.
Mayew, William J. & Venkatachalam, Mohan, 2013. "Speech Analysis in Financial Markets," Foundations and Trends(R) in Accounting, now publishers, vol. 7(2), pages 73-130, March.
Stocken, Phillip C., 2013. "Strategic Accounting Disclosure," Foundations and Trends(R) in Accounting, now publishers, vol. 7(4), pages 197-291, August.
Andreea Paula Dumitru, 2013. "Saving The Companies Affected By The Current Economic Crises - At The Hand Of Stakeholders And Accounting Professionals," Global Economic Observer, "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences;Institute for World Economy of the Romanian Academy, vol. 1(1), pages 101-109, May.
Snejana Basheva & Rossen Petkov & Atanaska Mindevska, 2013. "International Accounting through the Political Development Theories," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 35-40, Janyary.
Roumiana Pozharevska, 2013. "Intellectual Property: a Lever to Stimulate Economic Growth of Small and Medium-Sized Enterprises Accounting Aspects," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 41-52, Janyary.
Hristina Oreshkova, 2013. "The crisis and the future of financial reporting. Global financial reporting standards - reality or utopia," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 50-74, April.
Daniela Feschiyan, 2013. "The Process of Harmonization of Public Sector Accounting in the EU," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 62-72, December.
Kalin Kalev, 2013. "Quality of Risk Disclosures," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 109-122, December.
Avram (Boitos) Camelia & Rus Luminita, 2013. "The Concept Of Performance - History And Forms Of Manifestation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1145-1153, July.
Bunea Ștefan & Sãcãrin Marian & Gîrbinã Maria Mãdãlina, 2013. "An Analysis Of The Perception Of Chartered Accountant Trainees Regarding Access To The Accounting Profession And Professional Training Needs," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1154-1164, July.
Bunget Ovidiu Constantin & Dumitrescu Alin Constantin & Deliu Delia, 2013. "The Relevance Of Accounting Information Generated By The Application Of Ias 29 Related To Shareholders Capital," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1165-1170, July.
Cirstea Andreea & Baltariu Carmen-Alexandra, 2013. "Some Disclosure Aspects Regarding Consolidated Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1171-1181, July.
Dragu Ioana & Tiron-Tudor Adriana, 2013. "New Corporate Reporting Trends. Analysis On The Evolution Of Integrated Reporting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1221-1228, July.
Hada Teodor & Mărginean Radu, 2013. "Accounting Treatments On Forestry Special Funds And Specific Problems In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1229-1239, July.
Moț Ioana, 2013. "Ifrs In The Small And Medium-Sized Entities. Dificulties And Opportunities Of The Ifrs For Smes," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1240-1249, July.
Schmidt Anca & Megan Ovidiu, 2013. "The Behaviour Of Romanian Accountants From Timis County: Creative Or Non-Creative," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1273-1279, July.
Greti Daniela Togoe & Dorel Mates & Mileva Valentina Manescu Dragotoiu, 2013. "Impact Of Ethical Values Promoted By Professional Accountants On The Organizational Culture," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1280-1285, July.
Berinde Sorin & Grosanu Adrian, 2013. "The Efficiency Of Foreign Investments In The Financing Of Audited Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1289-1299, July.
Berinde Sorin & Rachisan Paula Ramona, 2013. "The Impact Of Corporate Governance On The Restructuring Operations Of Audited Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1300-1309, July.
Brindescu-Olariu Daniel & Golet Ionut, 2013. "Prediction Of Corporate Bankruptcy In Romania Through The Use Of Logistic Regression," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 976-986, July.
Stepanyan Armen, 2013. "Performance Assessment Of Major U.S. Airlines Via Cash Flow Ratios," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 398-408, December.
Belenesi Marioara & Bogdan Victoria & Popa Dorina, 2013. "Measures Investingating The Characteristics Of Accounting In Knowledge-Based Economy. Study Regarding The Evolution Of The Romanian Ict Industry In 2007-2011," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 485-497, December.
Bogdan Victoria & Popa Dorina & Belenesi Marioara, 2013. "Accounting In Knowledge-Based Economy. The Case Of The Romanian Ict Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 498-511, December.
Tamasne Orban Ildiko, 2013. "METHODOLOGICAL ASPECTS OF AGRICULTURAL ENTERPRISESâ€(tm) INCOME CALCULATION," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 523-529, December.
Hada Teodor & Marginean Radu, 2013. "Diagnosis Of Financial Position By Balance Sheet Analysis - Case Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 530-539, December.
Mitu Ina & Tiron Tudor Adriana, 2013. "Public Sector Combinations: A New Challenge For Ipsasb," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 540-549, December.
Nicolae Traian Cristin & Pepi MiticÃ£, 2013. "Fair Value Versus Historical Cost In Forecast Of Income For Banking Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 550-558, December.
Urban Bacher & Kai L. Stober, 2013. "Uhnwi In Emerging Markets – They Still Think, Act And Invest Differently," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 9, pages 481-492.
Blazenka Hadrovic Zekic, 2013. "Accountants’ Perception Of Organizational Decline On An Example Of An Industrial Dinosaur," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 9, pages 755-765.
Kazunori Miwa, 2013. "The Impact of Mandatory Disclosure on Information Acquisition: Theory and Experiment," Discussion Papers in Economics and Business 13-01, Osaka University, Graduate School of Economics.
Tanase Gabriela Lidia, 2013. "The Budgets’ Role in the Audit of Economic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1023-1028, May.
Balan Ioana, 2013. "Approaching the Concept of Intangible Assets in the Context of the Knowledge Society," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1076-1080, May.
Bãltãre?u Camelia, 2013. "Considerations Regarding The European System of National and Regional Accounts – ESA 1995," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1097-1101, May.
Bunea-Bontaº Cristina Aurora, 2013. "Methods for Measuring the Impairment of Accounts Receivable," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1119-1124, May.
Cãlean Ioana & Rof Leti?ia Maria, 2013. "Addressing the Concept of Performance and its Quantification in Romanian and French Vision," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1146-1150, May.
Dima Florin-Constantin, 2013. "Accounting Normalisation Instruments and Sources," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1185-1188, May.
Dima Florin-Constantin, 2013. "Measurement and Evaluation in Financial Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1189-1192, May.
Dobre Florin & Vîlsãnoiu Daniel & Popa Adriana Florina, 2013. "Financial Reporting under XBRL and the Impact on the Financial Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1199-1203, May.
Dobre Florin, & Popa Adriana Florina & Laura Brad, 2013. "Briefing in History of Audit and Financial Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1204-1209, May.
Dumitru Valentin Florentin & Stãnilã Oana Georgiana & Jinga Gabriel, 2013. "Using the Information Technologies for the Human Resources Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1242-1247, May.
Huian Maria Carmen, 2013. "Considerations on the Profile of Respondents to the Comment Letters Submitted for IFRS 9 Financial Instruments. Phase 1 and 2," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1288-1293, May.
Ionete Toplicianu Selina & Toplicianu Valerica, 2013. "A Cost Radiography and the Premise of the Application of the ABC Method in Overnight Hospital Stay," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1304-1308, May.
Lenghel Radu Dorin, 2013. "Views on the Internal Control System of Economic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1321-1326, May.
Lenghel Radu Dorin, 2013. "Views on the Internal Control System of Public Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1327-1332, May.
Manea Marinela – Daniela, 2013. "The Fair Value – between Theoretical Predictability and Practical Modeling within the Romanian Accounting Area. Case Study for the Societies within the Transportation Field in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1339-1344, May.
Mihalache Anita, 2013. "Case Study on Export Accounting Based on Commission," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1372-1377, May.
Munteanu Petricã, 2013. "Accounting Support Function for Supply Chain Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1394-1398, May.
Nicolae Traian Cristin & Pepi Miticã, 2013. "Fair Value Accounting versus Historical Cost Accounting - the Impact on Financial Statement Presentation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1399-1404, May.
Paºcu Ana-Maria, 2013. "Considerations Concerning the Quality of the Services Provided by Accounting Professionals in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1414-1419, May.
Petrescu (Neacºu) Claudia-Maria & Vladaia (Vlad) Madalina Lucia & Nistor Ion, 2013. "Reorganization, a Possible Bridge over Bankruptcy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1432-1435, May.
Radu Riana Iren & Mihalcea Lucean & Negoescu Gheorghe, 2013. "Cash-Flow Analysis Base of the Company's Performance Evaluation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1455-1460, May.
Ruse Elena & Susmanschi Georgiana, 2013. "The Role of Cost Accounting in the Management of the Activity Center," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1471-1474, May.
Spineanu-Georgescu Luciana, 2013. "Convergences and Divergences between Cash Flows and Cash Flows Company," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1501-1504, May.
Tãnasã Florentin & Prodan-Palade Doina, 2013. "Case Study on the Accounting Policies Used by Companies Listed on the Bucharest Stock Exchange (BSE) Tier I," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1519-1523, May.
Todea Nicolae & Udrea Ana Maria & Cioca Ionela Cornelia, 2013. "Effects of the Option "Fair Value" on the Entity's Financial Position and Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1524-1528, May.
Tofãnicã Ramona-Ionela, 2013. "Profitability of the Banking System in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1529-1532, May.
Trandafir Raluca-Andreea & Mirea Marioara, 2013. "The Analysis of the Economic and Financial Performance Based On the Rates of Return in Hospitality Industry Companies On the Romanian Seaside," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1537-1542, May.
Þaicu Marian & Dumitru Mihaela, 2013. "Aspects Regarding the Relevance of the Performance Measurement Indicators," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1543-1548, May.
Ungureanu Sebastian, 2013. "Performance Analysis on Intermediary Balance Management Panel," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1569-1574, May.
Vlãdaia (Vlad) Mãdãlina-Lucia & Petrescu (Neac?u) Claudia-Maria, 2013. "Fair Value and Its Significance in Performance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1589-1592, May.
ªerbãnescu Luminiþa & Þaicu Marian, 2013. "Usage of Business Intelligence Solutions for the Analysis of Deviations in the Use of the Standard Cost Method," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 658-662, May.
Dicu Roxana-Manuela & Mardiros Daniela-Neonila, 2013. "The Influence of the Inflationary Phenomenon on the Financial Reporting of an EntityAbstract:In today’s business context, there is a need for understanding the economic imbalances which can affect the," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 564-568, May.
Isai Violeta & Radu Riana Iren, 2013. "Modalities of Financing and Acknowledgement in Accounting for the Worship Entities of RomaniaAbstract:Religion represents a social, but also an individual reality, which must be analyzed in the contex," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 604-609, May.
Kutsyk Petro, 2013. "Development of Internal Corporative Regulations and Accounting StandardsAbstract:It is noted that a national regulation for accounting firms is inappropriate. Good corporate governance is proved to be," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 615-620, May.
Morariu Ana & Petroianu Grazia-Oana & Dãucianu (Avram) Mihaela, 2013. "The Predictive Analysis of Going Concern Business at the level of Economic EntitiesAbstract:Accounting estimations, predictions and evaluations need consistancy when applying accounting principles. Th," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 636-641, May.
Nicolae Traian Cristin, 2013. "A Discussion of Fair Value Accounting and Accounting Measurement RegimesAbstract:Accounting is sometimes seen as a veil—as a mere detail of measurement—leaving the economic fundamentals unaffected. Th," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 658-662, May.
Radu Riana Iren & Isai Violeta, 2013. "The Interest of Shareholders in Terms of IFRS vs. U.S. GAAPAbstract:Found transfer to the emerging markets by investments, is requiring knowledge about the world’s two main accounting systems: General," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 681-685, May.
Stefan-Duicu Viorica Mirela & Stefan-Duicu Adrian, 2013. "Economic and Financial Analysis – Integrated Part of the Economic and Social Dimension through the Specter of the Positive Theory of AccountingAbstract:Financial analysis was always considered a relia," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 716-719, May.
Tofãnicã Ramona-Ionela & Sãveanu Cristina, 2013. "The Romanian Banking System’s EfficiencyAbstract:This paper is a review of the literature on the concept of efficiency, especially in the banking system of our country expressing our opinion regarding," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 720-723, May.
Ferrer García, Cristina & Laínez Gadea, José Antonio, 2013. "Detectando diferencias en la medición de la calidad del resultado: evidencia empírica para empresas españolas || Detecting Differences on the Earnings Quality Measurement: Empirical Evidence on Spanis," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 16(1), pages 5-28, December.
Rubio Martín, Gracia & Rodríguez Paredes, Mercedes & Maroto Acín, Juan Antonio, 2013. "La escasa relevancia de la información contable sobre los activos intangibles en la valoración de las empresas innovadoras españolas: el caso de los sectores farmacéutico y biotecnológico || The Low I," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 16(1), pages 68-94, December.
Hamzah Al-Mawali, 2013. "Performance consequences of management accounting system information usage in Jordan," Business and Economic Horizons (BEH), Prague Development Center, vol. 9(1), pages 22-31, April.
Lalit Sharma & Pankaj Madan, 2013. "Affect of perceived barriers to entrepreneurship on the career choice decision of students: A study of Uttarakhand state, India," Business and Economic Horizons (BEH), Prague Development Center, vol. 9(2), pages 23-33, July.
Sonja Brangewitz & Claus-Jochen Haake, 2013. "Cooperative Transfer Price Negotiations under Incomplete Information," Working Papers CIE 64, Paderborn University, CIE Center for International Economics.
Mariana Radu, 2013. "The Impact of Depreciation on Costs," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 251-260.
Melinda Timea Fülöp, 2013. "Correlation Analysis of the Audit Committee and Profitability Indicators," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 139-148.
Mariana Man & Bogdan Răvaş, 2013. "Highlighting the Economic Information Circuit in the Tourism Entities," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 183-190.
Marilena-Roxana Zuca, 2013. "Controversy Regarding Items Evaluated in Financial Statements," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 273-282.
Valentin Burca & Teodor-Florin Cilan, 2013. "Multinational’s Influence in Decision to Adopt IAS/IFRS," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 35-48.
Maria Daniela Bondoc & Marian Ţaicu, 2013. "Expenses Analysis Based on Information Provided by the Profit and Loss Account – Company Performance Diagnosis Stage," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 5-14.
Marius Deac, 2013. "Romanian Accounting - A Tale of Two Standards," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 89-98.
Mirela Monea, 2013. "Information System of the Financial Analysis," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(2), pages 149-156.
Bogdan Răvaş, 2013. "Study on Internal Control of Suppliers and Customers in a Construction Company," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(2), pages 213-220.
Alice Emilia Ţinta, 2013. "The Influence of Accounting Policies over the Entities’ Result," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(2), pages 259-270.
Marilena Roxana Zuca, 2013. "The Accounting Treatment of Asset Depreciation and the Impact on Result," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(2), pages 271-280.
Gheorghe FATACEAN, 2013. "Extent Of Judicial Accounting Expertise Within The Production Of Accounting Information," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 23-34, December.
Paula Faria & Franscisco Vitorino Martins & Elísio Brandão, 2013. "Executive Compensation: Pay-for-Performance in High-Technology Firms," FEP Working Papers 517, Universidade do Porto, Faculdade de Economia do Porto.
Paula Faria & Franscisco Vitorino Martins & Elísio Brandão, 2013. "The level of CEO compensation for the short and long-term - a view on high-tech firms," FEP Working Papers 519, Universidade do Porto, Faculdade de Economia do Porto.
Singh, Ajay Kumar & Vasudeva, Sakshi, 2013. "Do Building Up of Values Matter? An Analysis of Ethical Values of Accounting Professionals and Unethical Reporting Practices in Accounting," MPRA Paper 40109, University Library of Munich, Germany.
Dai, Lili & Ngo, Phong T. H., 2013. "Political Uncertainty and Accounting Conservatism: Evidence from the U.S. Presidential Election Cycle," MPRA Paper 43606, University Library of Munich, Germany.
Staszkiewicz, Piotr W., 2013. "Mechanizm wczesnego ostrzegania firm inwestycyjnych [Early warning mechanism of bankruptcy for investment companies]," MPRA Paper 44290, University Library of Munich, Germany.
Yim, Andrew, 2013. "Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment," MPRA Paper 44702, University Library of Munich, Germany.
Di Gabriele, James & Ojo, Marianne, 2013. "Objectivity and independence: the dual roles of external auditors and forensic accountants," MPRA Paper 44954, University Library of Munich, Germany.
Makarova, Oksana, 2013. "Організація Бухгалтерського Обліку У Суб'Єктів Малого Підприємництва [Organization of Small Business Accounting]," MPRA Paper 45015, University Library of Munich, Germany.
Goshunova, Anna, 2013. "The impact of human capital accounting on the efficiency of English professional football clubs," MPRA Paper 45721, University Library of Munich, Germany.
Ojo, Marianne, 2013. "Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty," MPRA Paper 47350, University Library of Munich, Germany.
- Ojo, Marianne, 2013. "Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty," MPRA Paper 46609, University Library of Munich, Germany.
Ojo, Marianne, 2013. "Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty," MPRA Paper 46609, University Library of Munich, Germany.
- Ojo, Marianne, 2013. "Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty," MPRA Paper 47350, University Library of Munich, Germany.
Iacob, Constanta & Karim, Abdelali Abdel, 2013. "Ce vrem să fie costul ? [What we want to be the cost?]," MPRA Paper 48606, University Library of Munich, Germany, revised 25 Jul 2013.
Iacob, Constanta & Karim, Abdelali Abdel, 2013. "Peculiarities of management accounting in Libya," MPRA Paper 48636, University Library of Munich, Germany, revised 26 Jul 2013.
Konchitchki, Yaniv, 2013. "Accounting and the Macroeconomy: The Case of Aggregate Price-Level Effects on Individual Stocks," MPRA Paper 52934, University Library of Munich, Germany.
Irvine, Paul & Park, Shawn Saeyeul & Yildizhan, Celim, 2013. "Customer-base concentration, profitability and distress across the corporate life cycle," MPRA Paper 58435, University Library of Munich, Germany.
- Irvine, Paul & Park, Shawn Saeyeul & Yildizhan, Celim, 2013. "Customer-base concentration, profitability and distress across the corporate life cycle," MPRA Paper 53886, University Library of Munich, Germany.
Paliu-Popa, Lucia & Ecobici, Nicolae, 2013. "System of VAT Payable upon Receipt–Facility or Burden?," MPRA Paper 56104, University Library of Munich, Germany.
Paliu-Popa, Lucia, 2013. "Imports of Goods on its Own with Payment at Sight Analyzed from an Accounting Perspective," MPRA Paper 56105, University Library of Munich, Germany.
Paliu-Popa, Lucia, 2013. "Specificity of Accounting and Tax Treatments related to Triangular Foreign Trade Transactions," MPRA Paper 56182, University Library of Munich, Germany.
Irvine, Paul & Park, Shawn Saeyeul & Yildizhan, Celim, 2013. "Customer-base concentration, profitability and distress across the corporate life cycle," MPRA Paper 53886, University Library of Munich, Germany.
- Irvine, Paul & Park, Shawn Saeyeul & Yildizhan, Celim, 2013. "Customer-base concentration, profitability and distress across the corporate life cycle," MPRA Paper 58435, University Library of Munich, Germany.
Santos-Cabalgante, Beatriz & Fidalgo-Cerviño, Esther & Santos-Cebrian, Mónica, 2013. "The Origins of the Spanish Railroad Accounting Model: A Qualitative Study of the MZA's Operating Account (1856-1874)," MPRA Paper 66109, University Library of Munich, Germany.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Ahmad, Hartini, 2013. "An Examination of Task Performance Fraud Risk Assessment on Forensic Accountant Knowledge and Mindset in Nigerian Public Sector," MPRA Paper 66647, University Library of Munich, Germany, revised Apr 2013.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2013. "Forensic Accounting Knowledge and Skills on Task Performance Fraud Risk Assessment: Nigerian Public Sector Experience," MPRA Paper 66676, University Library of Munich, Germany, revised 2013.
Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Yussof, Rushami Zien, 2013. "The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model," MPRA Paper 66774, University Library of Munich, Germany, revised 2013.
Carmen Giorgiana Bonaci & Jiří Strouhal & Libuše Müllerová & Jaroslava Roubíčková, 2013. "The Corporate Governance Debate on Professional Ethics in the Accounting Profession," Central European Business Review, Prague University of Economics and Business, vol. 2013(3), pages 30-35.
Miloslav Janhuba, 2013. "Accounting theory and praxis teaching at the University of Economics Prague 1953-2013 [Výuka teorie i praxe účetnictví na VŠE v Praze 1953-2013]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(2), pages 96-105.
Jana Skálová & Marcela Žárová, 2013. "Czech National Accounting Board [Národní účetní rada a její vliv na české účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(3), pages 6-19.
Marie Zelenková, 2013. "Usage of the equity method in the group containing both direct and indirect relationships between the entities [Použití ekvivalenční metody ve skupině obsahující přímé i nepřímé propojení účetních ," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(3), pages 49-61.
Ladislav Šiška, 2013. "The Relation between Controllership and Managerial Accounting [Vztah disciplín controlling a manažerské účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(3), pages 73-83.
Jana Gláserová, 2013. "The Proposal to Create the Czech Accounting Standards - Interim Financial Reporting [Podnět k vytvoření českého účetního standardu - mezitímní účetní výkaznictví]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(3), pages 84-98.
Jana Fibírová, 2013. "The Concept of Budgeting in the non stable market environment [Koncepce rozpočetnictví v nestabilním tržním prostředí]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(3), pages 99-109.
Hana Vomáčková, 2013. "The Valuation and Revaluation Issues of Mergers and Spin-Off of Companies and Cooperatives in Financial Accounting in Czech Republic [Oceňování a přeceňování při přeměnách (fúzích a rozdělování) ob," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(3), pages 110-113.
Barbora Janasová, 2013. "Assessment of the New IASB Lease Accounting Model from Lessees Perspectives [Vyhodnocení přístupu k nové standardizaci leasingu podle IASB]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(4), pages 110-127.
Jiřina Bokšová & Monika Randáková, 2013. "Do Firms in Insolvency Proceedings Publish Their Financial Statements? [Zveřejňují podniky, které procházejí insolvenčním řízením, své účetní závěrky?]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(4), pages 164-171.
Artur Rutkouski, 2013. "Customer´s Profitability and Payment Conditions of a Trade Relation [Ziskovost zákazníka a platební podmínky obchodního vztahu]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(4), pages 172-182.
Libuše Šoljaková, 2013. "Relation between Strategic Management Accounting and Strategic Management [Vztah strategického manažerského účetnictví a strategického managementu]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(4), pages 183-190.
Miroslav Brabec, 2013. "Internal Company Bank [Vnitropodniková banka v roce 2013]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(4), pages 200-204.
Miroslav Brabec, 2013. "Information Base for Common Decision-Making Role in the Management of Business Entities [Informační základna pro běžné rozhodovací úlohy v řízení podnikatelských subjektů]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(4), pages 205-212.
Ondřej Matyáš, 2013. "Price Setting and the Role of Management Accounting for Service Provided by Not-For-Profit Non-Governmental Organizations [Proces stanovení ceny a role manažerského účetnictví v něm pro služby posk," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(4), pages 213-219.
Ondřej Matyáš, 2013. "Managing exchange rate risk in not-for-profit non-governmental organizations [Využití rozpočtů pro řízení nestátních neziskových organizací]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2013(4), pages 220-228.
Petr Vacek, 2013. "Cost Allocation Among Customers in Corporate Banking," Ekonomika a Management, Prague University of Economics and Business, vol. 2013(3), pages 52-61.
Vladimír Zelenka & Marie Zelenková, 2013. "From the Germanic to the Soviet Accounting System (History of Czechoslovak Accounting after the World War Two)," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2013(1), pages 67-84.
Simona Jirásková & Jan Molín, 2013. "Impact of the IFRS Adoption for Tax Purposes in the Czech Tax Collection," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2013(2), pages 46-60.
Michal Bobek, 2013. "Provisions in Metallurgical Industry and Financial Crisis," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2013(2), pages 61-79.
Vladimír Zelenka & Marie Zelenková, 2013. "From the Soviet to the French Accounting System (History of Czechoslovak Accounting before collapse of communist regime and then before division of Czechoslovakia)," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2013(2), pages 7-20.
Marcela Žárová, 2013. "Changes in EC Directives and Impact on Presentation of Financial Statements in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2013(2), pages 21-45.
Libor Vašek & Marek Filinger, 2013. "Influence of Internally Generated Intangible Assets on Financial Statements Prepared in Accordance with IFRS," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2013(3), pages 10-23.
Bohumil Král & Libuše Šoljaková, 2013. "Business Environment Changes and its Influence on Managerial Accountants' and Controllers' Professional Competence: Empirical Study," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2013(3), pages 94-115.
Jiřina Bokšová & Monika Randáková, 2013. "Reporting of Gross Written Premium in the Selected European Countries," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2013(3), pages 133-142.
Miloslav Janhuba, 2013. "Účetnictví a jeho místo ve vědě a výuce na Vysoké škole ekonomické v Praze [Accounting and Its Place in Science and Teaching in the University of Economics, Prague]," Politická ekonomie, Prague University of Economics and Business, vol. 2013(4), pages 568-580.
Marian TAICU, 2013. "Considerations Regarding The Implementation Of A Performance Management System In Private Hospitals," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 12(1), pages 72-84.
Celik, Muhsin & Kok, Dundar, 2013. "The Validity of Cost Stickiness in Turkey: A Panel Data Analysis in Istanbul Stock Exchange (ISE)," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 4(4), pages 1-37, October.
Bozkurt, Orhan & İslamoğlu, Mehmet & Öz, Yaşar, 2013. "Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 18(34), pages 16-23.
Boujelbene, Mohamed, 2013. "The impact of intellectual capital disclosure on cost of equity capital: A case of French firms," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 18(34), pages 45-53.
Jouber, Habib, 2013. "Are over-paid Chief Executive Officers better innovators?," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 18(35), pages 63-71.
Nissim, Doron, 2013. "Implied Cost of Equity Capital in the U.S. Insurance Industry," Journal of Financial Perspectives, EY Global FS Institute, vol. 1(1), pages 87-103.
Savka VUCKOVIC-MILUTINOVIC & Radojko LUKIC, 2013. "Analysis of Deferred Taxes in the Business Environment in Serbia," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 16(1), pages 25-37, June.
Hichem DKHILI, 2013. "Does the Environment Responsibility Affect the Management Control System?," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 16(1), pages 84-92, June.
Faris Nasif ALSHUBIRI, 2013. "Exploring the Relationship between Human Capital Investment and Corporate Financial Performance of Jordanian Industrial Sectors," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 16(2), pages 277-285, December.
Gabriela Loredana DINULESCU, 2013. "The Current Cost Computing System Regarding Continuous Hospitalization Diagnosis in Romania," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(2), pages 294-302, May.
Silvia ANGELONI, 2013. "Aldo Amaduzzi: One of the Best Italian Scholars in the Business Disciplines," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(3), pages 367-376, July.
Faris Nasif AL-SHUBIRI, 2013. "The Impact of Value Added Intellectual Coefficient Components on Financial Health," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(3), pages 459-472, July.
Elena GORI & Silvia FISSI, 2013. "From Cash to Accrual Accounting: A Model to Evaluate the Performance of Public Museums," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(4), pages 519-541, October.
Marian TAICU & Gheorghe SAVOIU & Malvina FLOREA, 2013. "The Company Overall Performance Accounting and Some Statistical Management Tools," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 61(1), pages 105-118, March.
Gheorghe SAVOIU & Mariana BANUTA & Mihaela GADOIU, 2013. "Some Accounting Issues and Statistics about Romania and EU Funds - Absorption through Projects and Eligible Expenses," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 61(1), pages 126-136, March.
Joanna Krasodomska, 2013. "Corporate Social Responsibility As A Factor Influencing The Development Of Social Accounting And Assessment Of Employers," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 9(1), pages 12-25, May.
Leszek Michalczyk, 2013. "Use Of Statistical Methods In Detecting Accounting Engineering Activities (As Exemplified By The Accounting System In Poland) – First Part: Theotheoretical," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 9(1), pages 26-34, May.
Leszek Michalczyk, 2013. "Use Of Statistical Methods In Detecting Accounting Engineering Activities (As Exemplified By The Accounting System In Poland) – Second Part: Empirical Aspects Of Analysis," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 9(2), pages 34-46, October.
Ana I Lopes & Isabel LourenÃ§o & Mark Soliman, 2013. "Do alternative methods of reporting non-controlling interests really matter?," Australian Journal of Management, Australian School of Business, vol. 38(1), pages 7-30, April.
Marcellin Yovogan, 2013. "Using Financial Analysis as a Management Tool:an Empirical Study of Bulgarian Firms," Yearbook of the Faculty of Economics and Business Administration, Sofia University, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria, vol. 11(1), pages 125-160, March.
Mahmut YARDIMCIOĞLU, 2013. "Finansal Tabloların UFRS’ye Çevrimi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 20(20).
Masaud Laga, 2013. "Obstacles Of Adoption And Implemention Of Ifrs In Libya," European Journal of Business and Economics, Central Bohemia University, vol. 8(1), pages 1-31:8, September.
Hussain Arif & Mehedi Tuhin, 2013. "Disclosure of Non-Financial Information Voluntarily in the Annual Report of Financial Institutions: A Study on Listed Banks of Bangladesh," European Journal of Business and Economics, Central Bohemia University, vol. 8(2), pages 37-441:8, July.
Katarzyna Klimczak, 2013. "Reserves In Traditional And Contemporary Accounting," European Journal of Business and Economics, Central Bohemia University, vol. 8(2), pages 6-141:8, July.
Holtjana Bello, 2013. "Audit Committee’S Role In Enhancing Accountability Of The Albanian, Public Sector," European Journal of Business and Economics, Central Bohemia University, vol. 8(4), pages 4211:8-4211, May.
Valentin Florentin Dumitru & Nadia Albu & Cătălin Nicolae Albu & Mădălina Dumitru, 2013. "ERP implementation and organizational performance. A Romanian case study of best practices," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 15(34), pages 518-531, June.
Florentin Caloian, 2013. "Analysing the sustainability of the entities quoted on the B.S.E. using accounting sustainability measures," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 15(Special 7), pages 743-758, November.
Tatijana Minic & Bratislav Petrovic & Oliver Ilic, 2013. "A new approach to integral information system of a company for business and sustainable development," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 15(Special 7), pages 769-783, November.
Arimany, N. & Farreras, M.A. & Rabaseda, J., 2013. "Alejados de la NIC 41: ¿Es correcta la valoración del patrimonio neto de las empresas agrarias?," Economia Agraria y Recursos Naturales, Spanish Association of Agricultural Economists, vol. 13(01).
MilojeviÄ‡, Ivan & Vukoje, Aleksandra & MihajloviÄ‡, Milan, 2013. "Accounting Consolidation Of The Balance By The Acquisition Method," Estey Centre Journal of International Law and Trade Policy, Estey Centre for Law and Economics in International Trade, vol. 60(2).
Pallás, Edith, 2013. "A Borturizmus Minőségbiztosításának Megjelenése A Vendéglátásban, Rendezvényeken És A Boros Szálláshelyeken," Acta Carolus Robertus, Karoly Robert University College, vol. 3(2), pages 1-8.
Duricin, Sonja & Bodroza, Dusko, 2013. "The Impact Of Drought On Yield Position Of The Group Of Enterprises From Agriculture Sector," Economics of Agriculture, Institute of Agricultural Economics, vol. 60(1), pages 1-14, March.
Milojević, Ivan & Vukoje, Aleksandra & Mihajlović, Milan, 2013. "Accounting Consolidation Of The Balance By The Acquisition Method," Economics of Agriculture, Institute of Agricultural Economics, vol. 60(2), pages 1-16, July.
Zakić, Vladimir & Borović, Natalija, 2013. "Application Of Activity-Based Costing In Agricultural Enterprises," 50th Anniversary Seminar, Agriculture and Rural Development -Challenges of Transition and Integration Processes, September 27, 2013 161815, University of Belgrade, Department of Agricultural Economics, Faculty of Agriculture.
Rezart DEMIRAJ & Rezarta SHKURTI (PERRI), 2013. "Accounting And Financial Web Reporting In Albania," Journal of Public Administration, Finance and Law, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 4(4), pages 148-158, December.
Claudiu Serban & Monica Patrutescu & Ovidia Doinea, 2013. "Evolution Of The Concept Of Accounting Estimation And Evaluation," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 111-114.
Claudiu Serban & Dalia Simion & Sabin Armaselu, 2013. "General Aspects On The Accounting Estimation- Fair Value Report," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 115-120.
Dalia Simion & Claudiu Serban & Monica Patrutescu, 2013. "Plase And Role Of Estimation In The Accounting Process," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 121-124.
Valeriu Brabete & Magdalena Mihai & Cristian Dragan & Adriana Iota, 2013. "Implementation Of Ifrs In Romania – Past, Present And Perspectives," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 137-144.
Mirela Monea, 2013. "The Analysis Of Revenues And Expenses Based On Profit And Loss Account," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 14-19.
Firescu Victoria, 2013. "Reassessement, Accounting Policy On Tangible Presentation In The Financial Statements," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 224-229.
PhD Student Maja Andrlic, mag.prim.educ., 2013. "Geographic Aspects Of Ipard Fund Usage In Function Of Rural Development," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(21), pages 102-111, NOVEMBER.
Ph.D, Student Valentin Burca & Ph.D, Professor Mariana Nagy, 2013. "Impact Of Ifrs Transition On Firm-Valuation, An Accruals Analysis On Bse Companies," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(21), pages 26-45, NOVEMBER.
Assoc. Prof. Victoria Firescu Ph.D & Prof. Jenica Popescu Ph.D, 2013. "Quality Of Financial Reporting In Accordance With Ias 7 ”Cash Flow Statement”," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(21), pages 46-55, NOVEMBER.
Lect. Bogdan Ravas Ph.D, 2013. "Possibility Of Implementing A Modern System Of Reporting Performance Indicators At The Level Of Tourism Units," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(21), pages 56-64, NOVEMBER.
Lect. Steliana Busuioceanu, Ph.D., 2013. "Characteristic Features Of The Marketing In The Accounting Profession," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(21), pages 65-74, NOVEMBER.
Liliana Feleagă & Niculae Feleagă & Voicu D. Dragomir & Luciana M. Râbu, 2013. "European evidence on intellectual capital: Linking methodologies with firm disclosures," Acta Oeconomica, Akadémiai Kiadó, Hungary, vol. 63(2), pages 139-156, June.
Gabriel Cozgarea & Adrian Cozgarea, 2013. "Bpmn Patterns Used In Management Information Systems," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-1.
Aurelia ÅžtefÄƒnescu & Eugeniu Å¢urlea, 2013. "Dissemination Of Financial Information Into The Public Sector - An Approach From The View Of The Central Public Administration Entities From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-11.
Dumitru MatiÅŸ & Maria Ionela Damian & Carmen Giorgiana Bonaci, 2013. "Fair Value Measurement Disclosures: Particularities In The Context Of Listed Companies And European Funding," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-3.
Ibrahim Mert, 2013. "The Use Of Fair Value Accounting, Business Outcomes, And Investor Confidence For Selected Romanian And Turkish Firms," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-4.
Ileana Cosmina Pitulice & CÄƒtÄƒlina Gorgan, 2013. "The Use Of Statistical Information For Financial Reporting Purposes - The Case Of Fadn," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-6.
Ioan Pop & Szilveszter Fekete & Dan Dacian Cuzdriorean, 2013. "Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-7.
Sorin-Ciprian TeiuÅŸan & Ionela Cornelia Cioca, 2013. "Dynamic And Present In The Accounting Treatment Applied To Green Certificates," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-8.
Alina Beattrice Vladu & Barcelona Spain & Dan Dacian Cuzdriorean, 2013. "Creative Accounting, Measurement And Behavior," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-9.
Adela Breuer & Mihaela Lesconi FrumuÅŸanu & Andra Manciu, 2013. "The Role Of Management Accounting In The Decision Making Process: Case Study Caraåž Severin County," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-1.
Alina Beattrice Vladu & Barcelona Spain, 2013. "Machiavellianism And Short-Term Earnings Management Practices," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-12.
Alina Beattrice Vladu & Barcelona Spain, 2013. "Smoothing Behavior Of Firms In Times Of Crisis: Empirical Evidence From The Spanish Economic Environment," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-13.
Sorin Romulus Berinde & Adrian GroÅŸanu, 2013. "Particularities Concerning The Beneficiaries Of Audit Services Provided By The Big 4 Companies: Evidence From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-14.
Tatiana DÄƒnescu & Mihaela Prozan & Andreea Danescu & Roxana Diana Prozan, 2013. "The Informational Risk - Operational Research Over The Net Accounting Result," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-16.
Attila Tamas Szora & Iulian Dobra & Ana Maria Udrea, 2013. "The Audit Mission In The Base Of The Isrs - Steps To Strengthen Individual Financial Statements Of The Contracting Company," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-18.
Sorin Briciu & Dan Ioan Topor & Sorinel CÄƒpuÅŸneanu, 2013. "Integrated Methods For Performance Measurement In Entities From The Wine Sector In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-2.
Dan Dacian Cuzdriorean, 2013. "Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-5.
Dan Dacian Cuzdriorean, 2013. "Students Attitudes Regarding The Ethics Of Earnings Management Activities: An Empirical Investigation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-6.
Tatiana DÄƒnescu & LuminiÅ£a Rus, 2013. "Comparative Study On Accounting Models "Cash" And "Accrual"," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-7.
Azzouz ELHAMMA & Zhang YI FEI, 2013. "The Relationship between Activity Based Costing, Business Strategy and Performance in Moroccan," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(1), pages 22-38, March.
Karim CHARAF & Pierre-Laurent BESCOS, 2013. "The Role of Organizational and Cultural Factors in the Adoption of Activity-Based Costing: The Case of Moroccan Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(1), pages 4-21, March.
Brigitte EIERLE & Wolfgang SCHULTZE, 2013. "The Role of Management as a User of Accounting Information: Implications for Standard Setting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(2), pages 155-189, June.
Alistair BYRNE & Iain CLACHER & David HILLIER & Allan HODGSON, 2013. "Assuming the Worst: The Shifting Sands of Pension Accounting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(2), pages 190-212, June.
Si Wen (Stacey) WANG & David HAY, 2013. "Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(2), pages 235-262, June.
Gary MONROE & Sarowar HOSSAIN, 2013. "Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(2), pages 263-279, June.
Oguzhan BAHADIR & Buke TOLGA, 2013. "Accounting Policy Options under IFRS: Evidence from Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(3), pages 388-404, September.
Marian SACARIN & Stefan BUNEA & Maria Madalina GIRBINA, 2013. "Perceptions of Accounting Professionals on IFRS Application at the Individual Financial Statements: Evidence from Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(3), pages 405-423, September.
Catalin Nicolae ALBU, 2013. "How Relevant is Size for Setting the Scope of The IFRS for SMEs?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(3), pages 424-439, September.
Recep PEKDEMIR & Ayca Zeynep SUER & Melis ERCAN, 2013. "A Takeover Case from Turkey’s Privatization Affords of the State Owned Enterprises: Two-Step Leveraged Buyout Transaction," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(3), pages 440-454, September.
Sorin BRICIU & Sorinel CAPUSNEANU, 2013. "Pros and Cons for the Implementation of Target Costing Method in Romanian Economic Entities," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(3), pages 455-470, September.
Gholamreza ZANDI & Babak NAYSARY & Say SOK KWAN, 2013. "The Behavioral Intention of Malaysian Students toward Accounting Discipline," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(3), pages 471-488, September.
Nadia ALBU, 2013. "Exploring the Recent Evolution of the Accounting Profession in Romania – An Institutional Approach," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(4), pages 537-552, December.
Loukil, Nadia & Yousfi, Ouidad, 2010. "Firm's information environment and stock liquidity: evidence from Tunisian context," MPRA Paper 28699, University Library of Munich, Germany, revised Feb 2011.
- Nadia Loukil & Ouidad Yousfi, 2013. "Firm's Information Environment and Stock Liquidity : Evidence from Tunisian Context," Papers 1304.4852, arXiv.org.
- Nadia Loukil & Ouidad Yousfi, 2011. "Firm's Information Environment and Stock Liquidity : Evidence from Tunisian Context," Post-Print hal-00813921, HAL.
Yuri Biondi & Simone Righi, 2013. "What does the financial market pricing do? A simulation analysis with a view to systemic volatility, exuberance and vagary," Papers 1312.7460, arXiv.org.
Eleonora Kontus, 2013. "Management Of Accounts Receivable In A Company," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 22(1), pages 21-38, june.
Ionela-Cristina Breahna-Pravat & Diana-Maria Diaconu, 2013. "News And Insights On The Convergence Of Ifrs - U.S. Gaap," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
Ionela-Cristina Breahna-Pravat, 2013. "Basic Aspects Concerning The Single Conceptual Framework," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
Mihai Deju & Petrica Stoica, 2013. "Placing Accounting Among Sciences," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
Mihaela Diaconu, 2013. "The Financing Of R&D: Challenges For Romanian Firms," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
Simona Elena Dragomirescu & Daniela Cristina Solomon, 2013. "The Role Of The Performance Dashboard In The Management Of Modern Enterprises," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
Natalita-Mihaela Lesconi-Frumusanu & Adela Breuer & Mihaela Martin, 2013. "The Role Of Accounting Procedures In Writing /Implementing European Projects," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
Doina Pacurari & Elena Nechita, 2013. "Some Considerations On Cloud Accounting," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
Aristita Rotila, 2013. "About The Financial Reporting On The Capital Markets In The European Union: Requirements Of Using The Ifrs And The Equivalence Of Third Country Accounting Standards," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
Daniela Cristina Solomon & Iulia Andreea Bucur, 2013. "Aspects Of Financial Equilibrium Analysis And Its Implications In Management Decisions," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
Laura Catalina Timiras, 2013. "The Evolution Of The Marketing Research Market On The Level Of The European Union Countries, After 2000," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
Domenico Piatti, 2013. "Social and environmental performance and Social Disclosure in Italian local banks," BANCARIA, Bancaria Editrice, vol. 11, pages 34-51, November.
Carlo Calandrini, 2013. "Ifrs 10, the key issue of accounting and disclosure standards," BANCARIA, Bancaria Editrice, vol. 1, pages 66-74, January.
Carlo Calandrini, 2013. "The new IASB model on the measurement of credit exposures: a missed opportunity," BANCARIA, Bancaria Editrice, vol. 6, pages 60-72, June.
Yuliyan Velkov & Georgi Kirov, 2013. "Fuzzy Model for Evaluation and Analysis of Short-Term Financial Aspects of the Enterprise," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 90-137.
Daniela Feschiyan, 2013. "The International Accounting Standards for the Public Sector and the Process of Harmonization of Accounting in the EU," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 122-144.
Daniela Feschian, 2013. "Åuropean system of harmonized accounting standards for the public sector," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 106-116.
Cristina Alexandrina Stefanescu, 2013. "Risk Information Disclosure In Banking System – An Overview Of Empirical Evidences," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Mahdi Salehi & Hossein Mirzaei & Mostafa Bahrami, 2013. "A Study Of The Gap Between The Expected Specialized Skills Of Accounting Graduates And Actual Level In Iran," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Sorin Romulus Berinde, 2013. "Forecasting The Structure Of The Romanian Audit Market," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Sorin Romulus Berinde, 2013. "How Big Are ’Big Four’ Companies – Evidence From Romania," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Dylan G. Rassier, 2013. "Accounting for Intellectual Property Products: International Guidelines for National Economic Accounting and U.S. Rules for Financial Accounting," BEA Papers 0104, Bureau of Economic Analysis.
Đorđe Kaličanin & Vladan Knežević, 2013. "Activity-Based Costing As Information Basis For Efficient Strategic Management Process," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 58(197), pages 95-120, April – J.
Pierre Dehez & Daniela Tellone, 2013. "Data Games: Sharing Public Goods with Exclusion," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(4), pages 654-673, August.
- Pierre, DEHEZ & Daniela, TELLONE, 2008. "Data games. Sharing public goods with exclusion," Discussion Papers (ECON - Département des Sciences Economiques) 2008010, Université catholique de Louvain, Département des Sciences Economiques.
- DEHEZ, Pierre & TELLONE, Daniela, 2013. "Data games: sharing public goods with exclusion," LIDAM Reprints CORE 2481, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Pierre Dehez & Daniela Tellone, 2011. "Data games: Sharing public goods with exclusion," Working Papers of BETA 2011-04, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
- Pierre Dehez & Daniela Tellone, 2009. "Data Games : Sharing public goods with exclusion," Working Papers of BETA 2009-31, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
- DEHEZ, Pierre & TELLONE, Daniela, 2008. "Data games. Sharing public goods with exclusion," LIDAM Discussion Papers CORE 2008010, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
Dennis Fok & Philip Hans Franses, 2013. "Testing earnings management," Statistica Neerlandica, Netherlands Society for Statistics and Operations Research, vol. 67(3), pages 281-292, August.
- Fok, D. & Franses, Ph.H.B.F., 2009. "Testing Earning Management," Econometric Institute Research Papers EI 2009-31, Erasmus University Rotterdam, Erasmus School of Economics (ESE), Econometric Institute.
CIOBANASU Marilena & CALOTA Traian-Ovidiu, 2013. "Opportunities And Threats Upon Applying The Scheme Of Vat Upon Collection," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 65(3), pages 104-122.
Francis, Bill & Hasan, Iftekhar & Wu, Qiang, 2013. "The benefits of conservative accounting to shareholders : Evidence from the financial crisis," Research Discussion Papers 8/2013, Bank of Finland.
Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013. "The cost of sin: The effect of social norms on audit pricing," International Review of Financial Analysis, Elsevier, vol. 29(C), pages 152-165.
- Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013. "The cost of sin : The effect of social norms on audit pricing," Research Discussion Papers 13/2013, Bank of Finland.
Hana Bohušová & Patrik Svoboda, 2013. "What will the Implementation of IFRS for SME bring for Agricultural Enterprises?," Acta Universitatis Bohemiae Meridionales, University of South Bohemia in Ceske Budejovice, vol. 16(1), pages 89-100.
Lucie Bartůňková, 2013. "Implementation of IFRS for SME in agricultural enter-prises in the Czech Republic," Acta Universitatis Bohemiae Meridionales, University of South Bohemia in Ceske Budejovice, vol. 16(2), pages 149-155.
Nölke Andreas, 2013. "A Political Economy Explanation for Country Variation in IFRS Adoption – A Comment on ‘The International Politics of IFRS Harmonization’ by K. Ramanna," Accounting, Economics, and Law: A Convivium, De Gruyter, vol. 3(2), pages 69-76, January.
Marius GUST & Laura PANOIU, 2013. "Information On Financial Instruments Included In Annual Financial Statements," Management Strategies Journal, Constantin Brancoveanu University, vol. 19(1), pages 22-28.
Dorina LUTA & Sorin, GRIGORESCU, 2013. "The Effects Of Enterprise Accounting Policies Regarding Depreciations Upon The Results And Corporate Taxes," Management Strategies Journal, Constantin Brancoveanu University, vol. 20(2), pages 55-60.
Cristina-Otilia, TENOVICI, 2013. "Conceptual And Theoretical Dimensions Regarding The Recognition Of Stocks In Public Institutions," Management Strategies Journal, Constantin Brancoveanu University, vol. 21(3), pages 62-69.
Cristina Otilia, TENOVICI, 2013. "Account Options On The Distribution Corresponding Result Commercial Building Contracts From Public Institutions In Romania," Management Strategies Journal, Constantin Brancoveanu University, vol. 22(Special), pages 80-86.
Cristina-Aurora, BUNEA-BONTAS, 2013. "Lease Financing: A New Dual Approach," Management Strategies Journal, Constantin Brancoveanu University, vol. 22(Special), pages 87-96.
Cristina-Aurora, BUNEA-BONTAS, 2013. "Valuation Techniques Used In Fair Value Measurement," Management Strategies Journal, Constantin Brancoveanu University, vol. 22(Special), pages 97-104.
Johannes Becker & Melanie Steinhoff, 2013. "Conservative accounting yields excessive risk-taking; a note," Working Papers 1304, Oxford University Centre for Business Taxation.
Jean Bédard & Lucie Courteau, 2013. "Benefits and Costs of Auditor's Assurance: Evidence from the Review of Quarterly Financial Statements," BEMPS - Bozen Economics & Management Paper Series BEMPS11, Faculty of Economics and Management at the Free University of Bozen.
Lucie Courteau & Jennifer L. Kao & Yao Tian, 2013. "Does Accrual Management Impair the Performance of Earnings-Based Valuation Models?," BEMPS - Bozen Economics & Management Paper Series BEMPS12, Faculty of Economics and Management at the Free University of Bozen.
Dominique Dufour & Gregory Heem, 2013. "La valorisation des instruments financiers dans les banques européennes entre 2009 et 2011 : valeurs de marché ou valeurs issues de modèles ?," Revue d'économie financière, Association d'économie financière, vol. 0(4), pages 317-338.
Snezana Popovčić-Avrić & Vule Mizdraković & Marina Đenić, 2013. "Analysis of Financial Structure of the Serbian Banking Sector: Impact of the Financial Crisis," Journal of Central Banking Theory and Practice, Central bank of Montenegro, vol. 2(2), pages 81-92.
Jan Thomas Martini & Rainer Niemann, 2013. "The Impact of Taxation on International Assignment Decisions - A Principal-Agent Approach," CESifo Working Paper Series 4323, CESifo.
Kremena Bachmann & Thorsten Hens, 2017. "Earnings Management and Managerial Compensation," Swiss Finance Institute Research Paper Series 17-77, Swiss Finance Institute.
Pierre Bonetti & Antonio Parbonetti & Michel Magnan, 2013. "The Influence of Country- and Firm-Level Governance on Financial Reporting Quality: Revisiting the Evidence," CIRANO Working Papers 2013s-03, CIRANO.
Robert D. Cairns, 2013. "The fundamental problem of accounting," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, vol. 46(2), pages 634-655, May.
- Robert D. Cairns, 2013. "The fundamental problem of accounting," Canadian Journal of Economics, Canadian Economics Association, vol. 46(2), pages 634-655, May.
Anca-Simona HROMEI, 2013. "Motive De Realizare A Fuziunii Societăţilor Comerciale Şi Impactul Acestor Operaţiuni," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 34-40, February.
Carmen NISTOR & Monica PUIU & Anca Simona HROMEI, 2013. "Combaterea Fraudelor In Fuziunea Dintre Societatile Transfrontaliere," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 47-53, February.
Olga N. PLEȘCO, 2013. "Limitele Informaționale Ale Situațiilor Financiare În România," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 54-62, February.
Monica PUIU & Carmen NISTOR, 2013. "Combaterea Fraudelor Prin Folosirea Tehnologiilor Informationale. E-Documentul Justificativ…..O Solutie???," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 63-69, February.
Mihai SAVIN, 2013. "Noi Dimensiuni Ale Măsurării Şi Analizei Performanţei Economico-Financiare În Contextul Guvernanţei Bazată Pe Pieţele Financiare," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 84-97, February.
Ludmila D. SOBOL, 2013. "Provocări Implicate De Evaluarea Companiilor," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 98-107, February.
Elena CHIȚIMUȘ, 2013. "Prețurile De Transfer – O Problemă De Actualitate," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 28, pages 29-33, August.
Carmen NISTOR & Monica PUIU, 2013. "Influența Societăților Multinaționale Asupra Contabilității În România," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 28, pages 47-53, August.
Florentin-Emil TANASĂ, 2013. "Natura Și Impactul Riscului De Fraudă Asupra Companiilor," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 28, pages 84-97, August.
Mihai C. SAVIN, 2013. "Methods of optimizing corporate governance performance," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 29, pages 313-320, October.
Florin-Constantin DIMA, 2013. "Calculation Of Company Costs Through The Direct-Costing Calculation Method," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 15-21, May.
Laura – Maria POPESCU & Ileana NISULEȘCU, 2013. "Mitigation In The Banking System In The Context Of Integration In The European Union," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 31-35, May.
Elena Monica SABĂU & Cleopatra ȘENDROIU & Florinel Marian SGARDEA, 2013. "Corporate antifraud strategies – Ethics culture and occupational integrity," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 59-65, November.
Monica PUIU & Carmen NISTOR, 2013. "Combating Fraud With Information Technologies. E-Accounting Document … A Solution?," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 83-89, July.
Ioana-Diana BUFAN, 2013. "The Role Of Budgeting In The Management Process: Planning And Control," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 16-37, June.
Elena CHIȚIMUȘ, 2013. "Transfer Pricing–A Present-Day Issue," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 262-266, June.
Csongor CSŐSZ, 2013. "Tangible Assets Revaluation Policy At Entities Listed On The Bucharest Stock Exchange - Tier Ii," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 46-58, June.
Anca-Simona HROMEI, 2013. "Reasons For Mergers And Their Impact On Companies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 82-88, June.
Izabella KRÁJNIK & Endre GÖNCZ, 2013. "The Romanian Accounting Field Of Benefits Framework," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 89-96, June.
Izabella KRÁJNIK & Laura OLTEANU, 2013. "Tendencies And Challenges Of Employee Benefits Accounting," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 285-291, June.
Radu Mărginean, 2013. "THE COST MANAGEMENT BY APPLYING THE STANDARD COSTING METHOD IN THE FURNITURE INDUSTRY-Case study," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 97-105, June.
Marius Nicolae MICULESCU, 2013. "Cost Type Information - Efficiency Result Of Information Provided By Management Accounting," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 114-119, June.
Carmen NISTOR & Monica PUIU, 2013. "Multinationals Enterprises Influence On Accounting In Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 310-316, June.
Carmen NISTOR & Monica PUIU & Anca Simona HROMEI, 2013. "Combating Fraud In Cross-Border Merger Of Companies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 120-125, June.
Adriana Florina POPA & Andreea Gabriela PONORICA & Oana Georgiana STANILA, 2013. "Impact Of Ifrs Adoption On Romanian Companies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 2, pages 241-250, October.
Ioan RADU & Elena Monica SABĂU & Cleopatra ȘENDROIU, 2013. "Mapping Fraud Risk in Financial Audit – Sales Operations," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 2, pages 272-281, October.
José Joaquín Ortiz Bojacá, 2013. "¿Es necesaria y posible una teoría general para estructurar la ciencia contable?," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
Rubiela Jiménez Aguirre, 2013. "Contabilidad: entre la responsabilidad social y el interés público," Revista Criterio Libre, Universidad Libre - Sede Principal, January.
Rauf Ibragimov, Ignacio Velez-Pareja, Joseph Tham & Ignacio Vélez-Pareja & Joseph Tham, 2013. "Mejora de la Medición del Desempeno con el VEA (EVA) Operativo Y Total (Sharpening Performance Measurement with the Operating and Total EVA)," Proyecciones Financieras y Valoración 10720, Master Consultores.
Rauf Ibragimov, Ignacio Velez-Pareja, Joseph Tham & Ignacio Vélez-Pareja & Joseph Tham, 2013. "EVA Performance Measurement is Faulty: So You May Be Persuaded to Switch to a Robust OEVA-TEVA Alternative," Proyecciones Financieras y Valoración 10721, Master Consultores.
Pierre Dehez, 2013. "Cooperative provision of indivisible public goods," Theory and Decision, Springer, vol. 74(1), pages 13-29, January.
- dEHEZ, Pierre, 2010. "Cooperative provision of indivisible public goods," LIDAM Discussion Papers CORE 2010026, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- DEHEZ, Pierre, 2013. "Cooperative provision of indivisible public goods," LIDAM Reprints CORE 2454, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Pierre Dehez, 2010. "Cooperative provision of indivisible public goods," Working Papers of BETA 2010-14, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
Altukhova, Yulia, 2013. "Comptabilité agricole et développement durable : étude comparative de la Russie et de la France," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11828 edited by Richard, Jacques.
Benkel, Muriel, 2013. "Comparaison du droit comptable allemand et du droit comptable français : une approche systémique," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/13661 edited by Richard, Jacques.
Violeta ISAI & Riana Iren RADU, 2013. "Accounting and Fiscality in the Ottoman Empire," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 53-58.
Riana Iren RADU & Violeta ISAI, 2013. "Accounting and Financial Reports in the Gambling Monopoly - Measures for a Moral Economic System," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 67-72.
Violeta ISAI & Riana Iren RADU, 2013. "Features of VAT Accounting and Fiscality – History, Practices and Prospects," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 17-22.
Riana Iren RADU & Violeta ISAI, 2013. "Developed Model for Debts Relief Decision Based on Financial and Accounting Reports Applied on PORT TRANS EUROPE SA," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 33-36.
Valentin BURCA, 2013. "Bankruptcy Risk in IFRS Era. Case Study on BSE Companies," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 61-70.
Iuliana Oana MIHAI, 2013. "The Influence of Corporate Governance and Ownership Concentration on Company Performance - Evidence from Bucharest Stock Exchange," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 79-88.
Luc Paugam & Olivier Ramond & Bruno Husson & Henri Philippe & Jean-François Casta, 2013. "Risque d’estimation, coût du capital et communication des tests de dépréciation - Estimation risk, cost of capital and impairment-testing disclosures," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 16(1), pages 1-23, March.
Dragos Zelinschi & Yves Levant & Nicolas Berland, 2013. "Les motivations au découplage:l’exemple de l’introduction de L’IFRS 8," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 16(1), pages 49-68, March.
Angèle Renaud, 2013. "L’articulation des usages diagnostique et interactif d’un seul et même système de contrôle de gestion:le cas d’un système d’indicateurs environnementaux dans une entreprise française de vins et spirit," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 16(3), pages 39-63, September.
Charles Ducrocq & Michel Gervais, 2013. "Le coût complet par diplôme à l’université:quel apport vu les problèmes de mesure?," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 16(4), pages 1-29, December.
François Meyssonnier & Myriam Mincheneau, 2013. "Le contrôle de gestion des clubs de football professionnel," Revue Finance ContrÃ´le StratÃ©gie, revues.org, vol. 16(4), pages 63-81, December.
Lars Norden & Anamaria Stoian, 2013. "Bank earnings management through loan loss provisions: a double-edged sword?," DNB Working Papers 404, Netherlands Central Bank, Research Department.
Paul André & Andrei Filip & Luc Paugam, 2013. "Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe," Working Papers hal-00862683, HAL.
- André, Paul & Filip, Andrei & Paugam, Luc, 2013. "Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe," ESSEC Working Papers WP1311, ESSEC Research Center, ESSEC Business School.
HervÃ© Stolowy & Martin Messner & Thomas Jeanjean & C. Richard Baker, 2014. "The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud," Contemporary Accounting Research, John Wiley & Sons, vol. 31(2), pages 354-397, June.
- Stolowy, Hervé & Messner, Martin & Jeanjean, Thomas & Baker, C. Richard, 2013. "The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud," HEC Research Papers Series 971, HEC Paris.
Otto, Clemens A. & Volpin , Paolo F., 2013. "Marking to Market and Inefficient Investment Decisions," HEC Research Papers Series 986, HEC Paris.
Capkun, Vedran & Collins, Daniel W. & Jeanjean, Thomas, 2013. "The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations," HEC Research Papers Series 1170, HEC Paris.
Cugueró-Escofet, Natalia & Rosanas, Josep Maria, 2013. "Social Dynamics of Justice: How the Ex-Ante and Ex-Post Justice Interplay With Formal and Informal Elements of Management Control Systems," IESE Research Papers D/1073, IESE Business School.
Fernandes, Nuno & Giannetti, Mariassunta, 2014. "On the fortunes of stock exchanges and their reversals: Evidence from foreign listings," Journal of Financial Intermediation, Elsevier, vol. 23(2), pages 157-176.
- Giannetti, Mariassunta & Fernandes, Nuno, 2009. "On the Fortunes of Stock Exchanges and Their Reversals: Evidence from Foreign Listings," CEPR Discussion Papers 7308, C.E.P.R. Discussion Papers.
- Fernandes, Nuno & Giannetti, Mariassunta, 2013. "On the fortunes of stock exchanges and their reversals: evidence from foreign listings," Working Paper Series 1585, European Central Bank.
Merrill, Craig B. & Nadauld, Taylor & Sherlund, Shane M., 2013. "Why Did Financial Institutions Sell RMBS at Fire Sale Prices during the Financial Crisis?," Working Paper Series 2013-02, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
Ulf Brüggemann & Aditya Kaul & Christian Leuz & Ingrid M. Werner, 2018. "The Twilight Zone: OTC Regulatory Regimes and Market Quality," The Review of Financial Studies, Society for Financial Studies, vol. 31(3), pages 898-942.
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- Bruggemann, Ulf & Kaul, Aditya & Leuz, Christian & Werner, Ingrid M., 2013. "The Twilight Zone: OTC Regulatory Regimes and Market Quality," Working Paper Series 2013-09, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
Dhaliwal, Dan S. & Lamoreaux, Phillip T. & Litov, Lubomir P. & Neyland, Jordan B., 2013. "Shared Auditors in Mergers and Acquisitions," Working Papers 13-14, University of Pennsylvania, Wharton School, Weiss Center.
Zeki Dogan & Ali Deran & Ayse G l K ksal, 2013. "Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom," International Journal of Economics and Financial Issues, Econjournals, vol. 3(3), pages 734-742.
Hichem Dkhili & Hedi Noubbigh, 2013. "Management Control System and the Case of CSR in the Tunisian Industrial Companies: What Findings by the Method of Structural Equation?," International Review of Management and Marketing, Econjournals, vol. 3(2), pages 86-92.
Cevdet KIZIL & Vedat Akman & Özgür Esmer, 2013. "Yalova’daki Aile Ýþletmelerinde Karþýlaþýlan Muhasebe-Finansman ve Yönetim Organizasyon Sorunlarý," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 1(2), pages 26-43.
Farshadfar, Shadi & Monem, Reza, 2013. "Further Evidence on the Usefulness of Direct Method Cash Flow Components for Forecasting Future Cash Flows," The International Journal of Accounting, Elsevier, vol. 48(1), pages 111-133.
Venter, Elmar R. & Cahan, Steven F. & Emanuel, David, 2013. "Mandatory Earnings Disaggregation and the Persistence and Pricing of Earnings Components," The International Journal of Accounting, Elsevier, vol. 48(1), pages 26-53.
Chiu, Tzu-Ting & Lee, Yen-Jung, 2013. "Foreign Private Issuers' Application of IFRS Around the Elimination of the 20-F Reconciliation Requirement," The International Journal of Accounting, Elsevier, vol. 48(1), pages 54-83.
Schiemann, Frank & Guenther, Thomas, 2013. "Earnings Predictability, Value Relevance, and Employee Expenses," The International Journal of Accounting, Elsevier, vol. 48(2), pages 149-172.
Ahmed, Kamran & Chalmers, Keryn & Khlif, Hichem, 2013. "A Meta-analysis of IFRS Adoption Effects," The International Journal of Accounting, Elsevier, vol. 48(2), pages 173-217.
Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2013. "Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece," The International Journal of Accounting, Elsevier, vol. 48(2), pages 218-247.
Haw, In-Mu & Ho, Simon S.M. & Hu, Bingbing & Zhang, Xu, 2013. "Legal Institutions, Ownership Concentration, and Stock Repurchases Around the World: Signal Mimicking?," The International Journal of Accounting, Elsevier, vol. 48(4), pages 427-458.
Beltratti, Andrea & Spear, Nasser & Szabo, Mark Daniel, 2013. "The Value Relevance and Timeliness of Write-downs During the Financial Crisis of 2007–2009," The International Journal of Accounting, Elsevier, vol. 48(4), pages 467-494.
Kim, Oksana, 2013. "Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective," The International Journal of Accounting, Elsevier, vol. 48(4), pages 525-547.
Iatridis, George & Dimitras, Augustinos I., 2013. "Financial crisis and accounting quality: Evidence from five European countries," Advances in accounting, Elsevier, vol. 29(1), pages 154-160.
Wan, Huishan, 2013. "Does incorporating non-linearity into discretionary accrual models improve their performance?," Advances in accounting, Elsevier, vol. 29(1), pages 85-96.
Lee, Cheol & Park, Myung S., 2013. "Subjectivity in fair-value estimates, audit quality, and informativeness of other comprehensive income," Advances in accounting, Elsevier, vol. 29(2), pages 218-231.
Olante, Maria Elena, 2013. "Overpaid acquisitions and goodwill impairment losses — Evidence from the US," Advances in accounting, Elsevier, vol. 29(2), pages 243-254.
Jiang, Wei & Stark, Andrew W., 2013. "Dividends, research and development expenditures, and the value relevance of book value for UK loss-making firms," The British Accounting Review, Elsevier, vol. 45(2), pages 112-124.
Kuo, Chii-Shyan & Li, Ming-Yuan Leon & Yu, Shang-En, 2013. "Non-uniform effects of CEO equity-based compensation on firm performance – An application of a panel threshold regression model," The British Accounting Review, Elsevier, vol. 45(3), pages 203-214.
Kryzanowski, Lawrence & Zhang, Ying, 2013. "Financial restatements and Sarbanes–Oxley: Impact on Canadian firm governance and management turnover," Journal of Corporate Finance, Elsevier, vol. 21(C), pages 87-105.
Kuo, Chii-Shyan & Yu, Shih-Ti, 2013. "The non-uniform pricing effect of employee stock options using quantile regression," The North American Journal of Economics and Finance, Elsevier, vol. 26(C), pages 400-415.
Larmande, Francois, 2013. "Limited liability, the first-order approach, and the ranking of information systems in agencies," Economics Letters, Elsevier, vol. 118(2), pages 314-317.
Chen, Jiandong & Cumming, Douglas & Hou, Wenxuan & Lee, Edward, 2013. "Executive integrity, audit opinion, and fraud in Chinese listed firms," Emerging Markets Review, Elsevier, vol. 15(C), pages 72-91.
Papadamou, Stephanos & Tzivinikos, Trifon, 2013. "The risk relevance of International Financial Reporting Standards: Evidence from Greek banks," International Review of Financial Analysis, Elsevier, vol. 27(C), pages 43-54.
Imam, Shahed & Chan, Jacky & Shah, Syed Zulfiqar Ali, 2013. "Equity valuation models and target price accuracy in Europe: Evidence from equity reports," International Review of Financial Analysis, Elsevier, vol. 28(C), pages 9-19.
Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013. "The cost of sin: The effect of social norms on audit pricing," International Review of Financial Analysis, Elsevier, vol. 29(C), pages 152-165.
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Grey, Colette & Stathopoulos, Konstantinos & Walker, Martin, 2013. "The impact of executive pay on the disclosure of alternative earnings per share figures," International Review of Financial Analysis, Elsevier, vol. 29(C), pages 227-236.
Mouselli, Sulaiman & Jaafar, Aziz & Goddard, John, 2013. "Accruals quality, stock returns and asset pricing: Evidence from the UK," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 203-213.
Elshandidy, Tamer & Fraser, Ian & Hussainey, Khaled, 2013. "Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 320-333.
Kousenidis, Dimitrios V. & Ladas, Anestis C. & Negakis, Christos I., 2013. "The effects of the European debt crisis on earnings quality," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 351-362.
Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E., 2013. "Do firms that wish to be acquired manage their earnings? Evidence from major European countries," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 57-68.
Murphy, Kevin J., 2013. "Executive Compensation: Where We Are, and How We Got There," Handbook of the Economics of Finance, in: G.M. Constantinides & M. Harris & R. M. Stulz (ed.), Handbook of the Economics of Finance, volume 2, chapter 0, pages 211-356, Elsevier.
Nguyen, Nhut H. & Truong, Cameron, 2013. "The information content of stock markets around the world: A cultural explanation," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 26(C), pages 1-29.
Tan, Liang, 2013. "Creditor control rights, state of nature verification, and financial reporting conservatism," Journal of Accounting and Economics, Elsevier, vol. 55(1), pages 1-22.
Chuk, Elizabeth & Matsumoto, Dawn & Miller, Gregory S., 2013. "Assessing methods of identifying management forecasts: CIG vs. researcher collected," Journal of Accounting and Economics, Elsevier, vol. 55(1), pages 23-42.
Rogers, Jonathan L. & Van Buskirk, Andrew, 2013. "Bundled forecasts in empirical accounting research," Journal of Accounting and Economics, Elsevier, vol. 55(1), pages 43-65.
Allen, Abigail & Ramanna, Karthik, 2013. "Towards an understanding of the role of standard setters in standard setting," Journal of Accounting and Economics, Elsevier, vol. 55(1), pages 66-90.
Skaife, Hollis A. & Veenman, David & Wangerin, Daniel, 2013. "Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading," Journal of Accounting and Economics, Elsevier, vol. 55(1), pages 91-110.
Alissa, Walid & Bonsall, Samuel B. & Koharki, Kevin & Penn, Michael W., 2013. "Firms' use of accounting discretion to influence their credit ratings," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 129-147.
Arya, Anil & Mittendorf, Brian, 2013. "Discretionary disclosure in the presence of dual distribution channels," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 168-182.
Beatty, Anne & Liao, Scott & Yu, Jeff Jiewei, 2013. "The spillover effect of fraudulent financial reporting on peer firms' investments," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 183-205.
Barth, Mary E. & Konchitchki, Yaniv & Landsman, Wayne R., 2013. "Cost of capital and earnings transparency," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 206-224.
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Gao, Pingyang, 2013. "A measurement approach to conservatism and earnings management," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 251-268.
Cheng, Mei & Dhaliwal, Dan & Zhang, Yuan, 2013. "Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?," Journal of Accounting and Economics, Elsevier, vol. 56(1), pages 1-18.
Lawrence, Alastair, 2013. "Individual investors and financial disclosure," Journal of Accounting and Economics, Elsevier, vol. 56(1), pages 130-147.
Costello, Anna M., 2013. "Mitigating incentive conflicts in inter-firm relationships: Evidence from long-term supply contracts," Journal of Accounting and Economics, Elsevier, vol. 56(1), pages 19-39.
Dichev, Ilia D. & Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2013. "Earnings quality: Evidence from the field," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 1-33.
Lawrence, Alastair & Sloan, Richard & Sun, Yuan, 2013. "Non-discretionary conservatism: Evidence and implications," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 112-133.
Roychowdhury, Sugata & Martin, Xiumin, 2013. "Understanding discretion in conservatism: An alternative viewpoint," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 134-146.
Christensen, Hans B. & Hail, Luzi & Leuz, Christian, 2013. "Mandatory IFRS reporting and changes in enforcement," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 147-177.
Hope, Ole-Kristian & Ma, Mark (Shuai) & Thomas, Wayne B., 2013. "Tax avoidance and geographic earnings disclosure," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 170-189.
Barth, Mary E. & Israeli, Doron, 2013. "Disentangling mandatory IFRS reporting and changes in enforcement," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 178-188.
Ecker, Frank & Francis, Jennifer & Olsson, Per & Schipper, Katherine, 2013. "Estimation sample selection for discretionary accruals models," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 190-211.
Jackson, Scott B. & Keune, Timothy M. & Salzsieder, Leigh, 2013. "Debt, equity, and capital investment," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 291-310.
Beck, Paul J. & Narayanamoorthy, Ganapathi S., 2013. "Did the SEC impact banks' loan loss reserve policies and their informativeness?," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 42-65.
Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J., 2013. "Unintended consequences of the increased asset threshold for FDICIA internal controls: Evidence from U.S. private banks," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 4879-4892.
Balboa, Marina & López-Espinosa, Germán & Rubia, Antonio, 2013. "Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 5186-5207.
Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mathieu, Robert, 2013. "Impact of FDICIA internal controls on bank risk taking," Journal of Banking & Finance, Elsevier, vol. 37(2), pages 614-624.
Datta, Sudip & Iskandar-Datta, Mai & Singh, Vivek, 2013. "Product market power, industry structure, and corporate earnings management," Journal of Banking & Finance, Elsevier, vol. 37(8), pages 3273-3285.
Dahl, Drew, 2013. "Bank audit practices and loan loss provisioning," Journal of Banking & Finance, Elsevier, vol. 37(9), pages 3577-3584.
Livne, Gilad & Markarian, Garen & Mironov, Maxim, 2013. "Investment horizon, risk, and compensation in the banking industry," Journal of Banking & Finance, Elsevier, vol. 37(9), pages 3669-3680.
So, Eric C., 2013. "A new approach to predicting analyst forecast errors: Do investors overweight analyst forecasts?," Journal of Financial Economics, Elsevier, vol. 108(3), pages 615-640.
Armstrong, Christopher S. & Larcker, David F. & Ormazabal, Gaizka & Taylor, Daniel J., 2013. "The relation between equity incentives and misreporting: The role of risk-taking incentives," Journal of Financial Economics, Elsevier, vol. 109(2), pages 327-350.
Badertscher, Brad & Shroff, Nemit & White, Hal D., 2013. "Externalities of public firm presence: Evidence from private firms' investment decisions," Journal of Financial Economics, Elsevier, vol. 109(3), pages 682-706.
Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim, 2013. "Decision heuristics and tax perception – An analysis of a tax-cut-cum-base-broadening policy," Journal of Economic Psychology, Elsevier, vol. 35(C), pages 1-16.
Jiang, Fuxiu & Zhu, Bing & Huang, Jicheng, 2013. "CEO's financial experience and earnings management," Journal of Multinational Financial Management, Elsevier, vol. 23(3), pages 134-145.
Pan, Lee-Hsien & Lin, Chien-Ting & Yang, Pei-Chi, 2013. "Corporate governance, growth opportunities, and the choices of cross-listings: The case of Chinese ADRs," Pacific-Basin Finance Journal, Elsevier, vol. 24(C), pages 221-234.
Kryzanowski, Lawrence & Mohsni, Sana, 2013. "Growth of aggregate corporate earnings and cash-flows: Persistence and determinants," International Review of Economics & Finance, Elsevier, vol. 25(C), pages 13-23.
Cheng, Che-Hui & Wu, Po-Chin, 2013. "Nonlinear earnings persistence," International Review of Economics & Finance, Elsevier, vol. 25(C), pages 156-168.
Vlittis, Adamos & Charitou, Melita, 2013. "The effect of conference calls on equity incentives: An empirical investigation," Research in International Business and Finance, Elsevier, vol. 27(1), pages 80-91.
Ramírez Córcoles, Yolanda & Tejada Ponce, Ángel, 2013. "Cost–benefit analysis of intellectual capital disclosure: University stakeholders’ view," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(2), pages 106-117.
Villaluenga de Gracia, Susana, 2013. "La partida doble y el cargo y data como instrumentos de un sistema de información contable y responsabilidad jurídica integral, según se manifiesta en fuentes documentales de la Catedral de Toledo (15," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(2), pages 126-135.
Gulsah ATAGAN & Suleyman YUKCU, 2013. "Effect of Packing Cost on The Sales Price and Contribution Margin," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 13(1), pages 1-9.
Yasemin KARAIBRAHIMOGLU, 2013. "Is Corporate Governance A Determinant of Auditor Choice?-Evidence From Turkey," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 13(2), pages 273-284.
Umut HALAC & Mustafa Gurol DURAK, 2013. "IMKB’de Islem Goren Isletmeler icin Para Politikasi ve Sermaye Yapisi Iliskisi," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 13(4), pages 497-504.
Nagore Aranguren Gómez & Elena Ochoa Laburu & Juan Luis Ochoa Laburu, 2013. "Impact of a new accounting standard on social and environmental mandatory reporting in financial statements: The case of largest companies in Gipuzkoa (2007-2008)," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 84(03), pages 320-345.
Yi-Ping Liao, 2013. "The impact of fair-value-accounting on the relevance of capital adequacy ratios: Evidence from Taiwan," Managerial Finance, Emerald Group Publishing, vol. 39(2), pages 133-154, January.
Konstantinos Liapis & Eleftherios Thalassinos, 2013. "A Comparative Analysis for the Accounting Reporting of â€œEmployee Benefitsâ€ between IFRS and other Accounting Standards: A Case Study for the Biggest Listed Entities in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 91-116.
Eugenia Iancu & Mihaela Tulvinschi, 2013. "The Role of the Accounting and Audit Standards in the Globalization Process," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 83-96.
Elena Hlaciuc & Ionel Bostan & Veronica Grosu & Marian Socoliuc & Anisoara Niculina Apetri, 2013. "The Implications of the Accounting Harmonization Process on EU Countries: Î‘ Case Study of Greece and Romania," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 93-102.
Miguel Ángel Gil Robles, 2013. "La evolución de los sistemas de control administrativos: estudio de caso en un ambiente de incertidumbre," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 192, December.
Dana Gabriela Sisea, 2013. "Coordinates The Operations Of The Franchise And The Implications In The Field Of Accounting," Working papers 17, Ecological University of Bucharest, Department of Economics.
Cristiana BOGD?NOIU, 2013. "The Stability, Risk And Performance Of Cooperative Banks," Review of General Management, Spiru Haret University, Faculty of Management Brasov, vol. 17(1), pages 201-208, MAI.
Paula A. D’Onofrio & Inés García Fronti, 2013. "Relationships Between Stakeholders And Reports Using Fuzzy Relations," Fuzzy Economic Review, International Association for Fuzzy-set Management and Economy (SIGEF), vol. 0(2), pages 33-44, November.
Orie Barron & Xuguang Sheng & Maya Thevenot, 2013. "Information Environment and The Cost of Capital," Working Papers 2013-003, The George Washington University, Department of Economics, H. O. Stekler Research Program on Forecasting.
Hafiz Imtiaz AHMAD & Pascal ALPHONSE, 2014. "Stock Prices and Implied Abnormal Earnings Growth," International Journal of Economics and Financial Issues, Econjournals, vol. 4(1), pages 196-216.
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François Belot & Edith Ginglinger, 2013. "Rendre compte de la rémunération des dirigeants. Qu'attendre du say on pay ?," Revue française de gestion, Lavoisier, vol. 0(8), pages 57-71.
- François Belot & Edith Ginglinger, 2013. "Rendre compte de la rémunération des dirigeants. Qu’attendre du say on pay?," Post-Print hal-02979475, HAL.
- François Belot & Edith Ginglinger, 2013. "Rendre compte de la rémunération des dirigeants : qu'attendre du Say on Pay ?," Post-Print halshs-00973721, HAL.
François Larmande & Jean-Pierre Ponssard, 2013. "Fishing for excuses and performance evaluation," Working Papers hal-00825297, HAL.
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André, Paul & Filip, Andrei & Paugam, Luc, 2013. "Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe," ESSEC Working Papers WP1311, ESSEC Research Center, ESSEC Business School.
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Susan Machuga & Karen Teitel & A. Costello, 2013. "Evidence of Earnings Management and Managers’ Choice of Actuarial Assumptions for the Accounting of Retiree Health Care Costs," Working Papers 1308, College of the Holy Cross, Department of Economics.
Sorinel Capusneanu & Ileana Sorina (Rakos) Boca & Cristian-Marian Barbu & Letitia-Maria Rof & Dan Topor, 2013. "Implementation of Activity-Based Budgeting Method in the Economic Entities from Mining Industry of Romania," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(1), pages 26-34, January.
Paula-Angela Vidrascu, 2013. "The complexity classification of intangible assets," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 1(1), pages 42-50, March.
Natalia Zdyrko, 2013. "Unification of Financial Statements for Presentation of Government Support Funds by Farm Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 15-22, March.
Alla Kasich & Yaroslava Yakovenko, 2013. "Problems of IFRS Implementation in Ukraine and Their Solutions," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 22-27, March.
Oleksiy Marinchenko, 2013. "Enhancing of Informational Support of Agricultural Holdings Activity," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 28-32, March.
Volodymyr Metelytsia, 2013. "Formation of Agricultural Segment in Accountancy," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 33-39, March.
Valentyna Oliynychuk, 2013. "Accounting Procedure Organization and Its Impact on Financial Information Quality," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 40-45, March.
Evgeniya Popko, 2013. "Improvement to Biological Assets Valuation Documentation," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 46-51, March.
Lubomyr Soroka, 2013. "Accounting & Information System in Economic Security Management for Different Business Behaviour Models," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 51-55, March.
Ludmyla Khoruzhiy, 2013. "Calculation of Biological Assets Fair Value and Their Transformations Results," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 56-60, March.
Vitaliy Chudovets, 2013. "Current State and Prospects of Cost Accounting Development for Sugar Industry Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 61-65, March.
Volodymyr Shevchuk, 2013. "Assets as Accounting, Control and Analysis Objects: Ecology&Economic Identification and Interpretation," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 66-73, March.
Vladislav Valentinov, 2013. "Accountability and the Public Interest in the Nonprofit Sector: A Conceptual Framework," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 8-14, March.
Mariya Deriy, 2013. "SWOT Analysis of Automation for Cash and Accounts Control in Construction," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 106-112, June.
Antonina Chyrva, 2013. "Problems of Production Costs Analyses for Bakeries," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 112-117, June.
Viktor Zamlynskyy, 2013. "International Approaches to Financial Instruments and Their Application in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 13-15, June.
Natalia Zdyrko, 2013. "Improvement of Farm Enterprises Financial Statements Regarding State Support," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 16-24, June.
Volodymyr Metelytsia, 2013. "Scientific Principles of Accounting Personnel Management in Schools and Management Theories," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 25-36, June.
Mykhaylo Prodanchuk, 2013. "Control System Query Oriented Accounting Tasks," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 37-42, June.
Rayisa Tsyhan & Olha Chubka, 2013. "Substantiation of Biological Assets Classification Indexes for Enhancing Their Accounting Efficiency," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 43-47, June.
Konstyantyn Bezverkhiy, 2013. "First National Regulation (Standard): What Will Be Ahead?," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 8-12, June.
Konstyantyn Bezverkhiy & Tetyana Bochulya, 2013. "Certain Issues of Making National Financial Statements for Businesses under Legislative Changes," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 25-28, September.
Valeriy Zhuk, 2013. "Scientific Grounds for Brand New Institutional Accounting Theory," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 29-34, September.
Volodymyr Metelytsia, 2013. "International Approaches to Regulation of Accounting Profession," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 35-47, September.
Oleksandr Petruk & Serhiy Legenchuk & Nataliya Koroliuk, 2013. "Development of Accounting Theory in English-Speaking Countries: On the Way to Multi-Paradigmatic Discipline," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 48-56, September.
Ludmyla Khoruzhiy, 2013. "Role of Accounting in Maintaining Concept of National Economy Steady Development," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 57-61, September.
Andriy Melnyk, 2013. "Preparation of financial statements under international standards and its audit specifics," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 121-129, December.
Olena Boyarova & Nataliya Kuzyk, 2013. "National Accounting Regulatory Support Update upon IFRS Introduction," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 15-19, December.
Vasyl Deriy, 2013. "Distribution Costs in Accounting and Analysis of Non-production-related Costs," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 20-23, December.
Ivan Derun, 2013. "Ways for Accounting Policy Improvement of Non-current Assets at Industrial Enterprises (by Ferroconcrete Structures Plant Example)," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 24-31, December.
Valeriy Zhuk & Yuliya Bezdushna & Olha Vdovenko, 2013. "Accounting Techniques in Providing Investment Appeal and Financial Security of Agricultural Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 32-38, December.
Mykhaylo Kuter & Maryna Gurskaya & Artem Musaelyan, 2013. "Predecessors of Double-Entry Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 39-51, December.
Petro Kutsyk, 2013. "Conceptual Approaches to Review of Corporate Governance Information Accounting Systems," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 52-59, December.
Nataliya Pryadka, 2013. "Recognition Inventories in Governmental Sector Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 71-74, December.
Tetyana Storozhuk, 2013. "Formation of Professional Accounting Judgment," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 75-78, December.
Lina Chudak, 2013. "Nature of Expenses â€“ Institutional Approach," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 79-86, December.
Tetyana Bochulya, 2013. "Accounting & Analytical Data in the Context of Company's Financial Strategy," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 8-14, December.
Ya-Fang Wang, 2013. "Internal Control And Financial Quality: Evidence From Post-Sox Restatement," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(1), pages 19-28.
Ifraz Khan & Priyashni Vandana Chand & Professor Arvind Patel, 2013. "The Impact Of Ownership Structure On Voluntary Corporate Disclosure In Annual Reports: Evidence From Fiji," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(1), pages 47-58.
Zunaidah Sulong & John C. Gardner & Amariah Hanum Hussin & Zuraidah Mohd Sanusi & Carl B. McGowan, Jr., 2013. "Managerial Ownership, Leverage And Audit Quality Impact On Firm Performance: Evidence From The Malaysian Ace Market," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(1), pages 59-70.
Akinloye Akindayomi, 2013. "Capital Gains Taxation And Stock Market Investments: Empirical Evidence," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 1-12.
Carmen B. RÃos-Figueroa & Rogelio J. Cardona, 2013. "Does Experience Affect Auditorsâ€™ Professional Judgment? Evidence From Puerto Rico," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 13-32.

Astolfi, Pierre, 2012. "Contribution à l’étude de l’utilité des normes comptables pour les investisseurs : application à l’identification des actifs incorporels dans le cas des regroupements d’entreprises," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/10458 edited by Ramond, Olivier.
Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
Kahloul, Anouar, 2012. "Contribution à l'étude du pouvoir de la profession comptable dans la normalisation internationale," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11297 edited by Colasse, Bernard.
Cristina BUNEA-BONTAS, 2012. "The Assessment of Hedge Effectiveness," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 57-62.
Diana COZMA IGHIAN, 2012. "A Study on Accounting Standards with Regards to Financial Instruments," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 69-76.
Merrill, Craig B. & Nadauld, Taylor D. & Stulz, Rene M. & Sherlund, Shane, 2012. "Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?," Working Papers 13-01, University of Pennsylvania, Wharton School, Weiss Center.
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Armstrong, Christopher S. & Larcker, David F. & Ormazabal, Gaizka & Taylor, Daniel J., 2012. "The Relation between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives," Research Papers 2120, Stanford University, Graduate School of Business.
Craig B. Merrill & Taylor D. Nadauld & René M. Stulz & Shane Sherlund, 2012. "Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?," NBER Working Papers 18270, National Bureau of Economic Research, Inc.
- Merrill, Craig B. & Nadauld, Taylor D. & Stulz, Rene M. & Sherlund, Shane, 2012. "Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?," Working Papers 13-01, University of Pennsylvania, Wharton School, Weiss Center.
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Mehmet nsal Memis & Emin H seyin Cetenak, 2012. "Earnings Management, Audit Quality and Legal Environment: An International Comparison," International Journal of Economics and Financial Issues, Econjournals, vol. 2(4), pages 460-469.
Pierre Rostan & Alexandra Rostan, 2012. "Assessing the Predictive Power of Customer Satisfaction for Financial and Market Performances: Price-to-Earnings Ratio is a Better Predictor Overall," International Review of Management and Marketing, Econjournals, vol. 2(1), pages 59-74.
Yahya Ali Al-Matari & Abdullah Kaid Al-Swidi & Faudziah Hanim Bt Fadzil & Ebrahim Mohammed Al-Matari, 2012. "Board of Directors, Audit Committee Characteristics and Performance of Saudi Arabia Listed Companies," International Review of Management and Marketing, Econjournals, vol. 2(4), pages 241-251.
Reid, Gavin C & Xu, Xhibin & Smith, Julia A, 2012. "Extending contingency: the impact of strategy, technology, size and business environment on the organisational form of small Chinese firms," SIRE Discussion Papers 2012-66, Scottish Institute for Research in Economics (SIRE).
Yuri Biondi & Antoine Rebérioux, 2012. "The governance of intangibles: Rethinking financial reporting and the board of directors," Accounting Forum, Taylor & Francis Journals, vol. 36(4), pages 279-293, December.
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Lee, Namryoung & Swenson, Charles, 2012. "Are Multinational Corporate Tax Rules as Important as Tax Rates?," The International Journal of Accounting, Elsevier, vol. 47(2), pages 155-167.
Hsu, Audrey Wen-hsin & Duh, Rong-Ruey & Cheng, Kang, 2012. "Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?," The International Journal of Accounting, Elsevier, vol. 47(2), pages 198-225.
Hu, Fang & Leung, Sidney C.M., 2012. "Top management turnover, firm performance and government control: Evidence from China's listed state-owned enterprises," The International Journal of Accounting, Elsevier, vol. 47(2), pages 235-262.
Ratnatunga, Janek & Tse, Michael S.C. & Balachandran, Kashi R., 2012. "Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers," The International Journal of Accounting, Elsevier, vol. 47(3), pages 281-301.
Tang, Tanya Y.H. & Firth, Michael, 2012. "Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China," The International Journal of Accounting, Elsevier, vol. 47(3), pages 369-397.
Isidro, Helena & Raonic, Ivana, 2012. "Firm incentives, institutional complexity and the quality of “harmonized” accounting numbers," The International Journal of Accounting, Elsevier, vol. 47(4), pages 407-436.
Miihkinen, Antti, 2012. "What Drives Quality of Firm Risk Disclosure?," The International Journal of Accounting, Elsevier, vol. 47(4), pages 437-468.
Taylor, Grantley & Richardson, Grant, 2012. "International Corporate Tax Avoidance Practices: Evidence from Australian Firms," The International Journal of Accounting, Elsevier, vol. 47(4), pages 469-496.
Iatridis, George, 2012. "Hedging and earnings management in the light of IFRS implementation: Evidence from the UK stock market," The British Accounting Review, Elsevier, vol. 44(1), pages 21-35.
Chahine, Salim & Arthurs, Jonathan D. & Filatotchev, Igor & Hoskisson, Robert E., 2012. "The effects of venture capital syndicate diversity on earnings management and performance of IPOs in the US and UK: An institutional perspective," Journal of Corporate Finance, Elsevier, vol. 18(1), pages 179-192.
Ge, Wenxia & Kim, Jeong-Bon & Song, Byron Y., 2012. "Internal governance, legal institutions and bank loan contracting around the world," Journal of Corporate Finance, Elsevier, vol. 18(3), pages 413-432.
Koch, Adam S. & Lefanowicz, Craig E. & Robinson, John R., 2012. "The effect of quarterly earnings guidance on share values in corporate acquisitions," Journal of Corporate Finance, Elsevier, vol. 18(5), pages 1269-1285.
Duru, Augustine & Iyengar, Raghavan J. & Zampelli, Ernest M., 2012. "Performance choice, executive bonuses and corporate leverage," Journal of Corporate Finance, Elsevier, vol. 18(5), pages 1286-1305.
Fafchamps, Marcel & McKenzie, David & Quinn, Simon & Woodruff, Christopher, 2012. "Using PDA consistency checks to increase the precision of profits and sales measurement in panels," Journal of Development Economics, Elsevier, vol. 98(1), pages 51-57.
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Mate-Sanchez, Mariluz & López Hernández, Fernando A. & Lacambra, Jesus Mur, 2012. "Analyzing long-term average adjustment of financial ratios with spatial interactions," Economic Modelling, Elsevier, vol. 29(4), pages 1370-1376.
Iatridis, George Emmanuel, 2012. "Audit quality in common-law and code-law emerging markets: Evidence on earnings conservatism, agency costs and cost of equity," Emerging Markets Review, Elsevier, vol. 13(2), pages 101-117.
Jiao, Tao & Koning, Miriam & Mertens, Gerard & Roosenboom, Peter, 2012. "Mandatory IFRS adoption and its impact on analysts' forecasts," International Review of Financial Analysis, Elsevier, vol. 21(C), pages 56-63.
El Sood, Heba Abou, 2012. "Loan loss provisioning and income smoothing in US banks pre and post the financial crisis," International Review of Financial Analysis, Elsevier, vol. 25(C), pages 64-72.
Al-Hares, Osama M. & AbuGhazaleh, Naser M. & Haddad, Ayman E., 2012. "Value relevance of earnings, book value and dividends in an emerging capital market: Kuwait evidence," Global Finance Journal, Elsevier, vol. 23(3), pages 221-234.
Truong, Cameron & Corrado, Charles & Chen, Yangyang, 2012. "The options market response to accounting earnings announcements," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 22(3), pages 423-450.
Jorgensen, Bjorn & Li, Jing & Sadka, Gil, 2012. "Earnings dispersion and aggregate stock returns," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 1-20.
Hui, Kai Wai & Klasa, Sandy & Yeung, P. Eric, 2012. "Corporate suppliers and customers and accounting conservatism," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 115-135.
Ball, Ray & Jayaraman, Sudarshan & Shivakumar, Lakshmanan, 2012. "Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 136-166.
Armstrong, Christopher S. & Balakrishnan, Karthik & Cohen, Daniel, 2012. "Corporate governance and the information environment: Evidence from state antitakeover laws," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 185-204.
Sheng, Xuguang & Thevenot, Maya, 2012. "A new measure of earnings forecast uncertainty," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 21-33.
Kross, William J. & Suk, Inho, 2012. "Does Regulation FD work? Evidence from analysts' reliance on public disclosure," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 225-248.
Kim, Yongtae & Li, Haidan & Li, Siqi, 2012. "Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences?," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 249-270.
Kim, Irene & Skinner, Douglas J., 2012. "Measuring securities litigation risk," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 290-310.
Schrand, Catherine M. & Zechman, Sarah L.C., 2012. "Executive overconfidence and the slippery slope to financial misreporting," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 311-329.
Badertscher, Brad A. & Collins, Daniel W. & Lys, Thomas Z., 2012. "Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 330-352.
Landsman, Wayne R. & Maydew, Edward L. & Thornock, Jacob R., 2012. "The information content of annual earnings announcements and mandatory adoption of IFRS," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 34-54.
Files, Rebecca, 2012. "SEC enforcement: Does forthright disclosure and cooperation really matter?," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 353-374.
Thevenot, Maya, 2012. "The factors affecting illegal insider trading in firms with violations of GAAP," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 375-390.
Armstrong, Christopher S. & Blouin, Jennifer L. & Larcker, David F., 2012. "The incentives for tax planning," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 391-411.
Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012. "Research in accounting for income taxes," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 412-434.
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Jung, Boochun & Shane, Philip B. & Sunny Yang, Yanhua, 2012. "Do financial analysts' long-term growth forecasts matter? Evidence from stock recommendations and career outcomes," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 55-76.
Jayaraman, Sudarshan, 2012. "The effect of enforcement on timely loss recognition: Evidence from insider trading laws," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 77-97.
Ramalingegowda, Santhosh & Yu, Yong, 2012. "Institutional ownership and conservatism," Journal of Accounting and Economics, Elsevier, vol. 53(1), pages 98-114.
Ettredge, Michael & Huang, Ying & Zhang, Weining, 2012. "Earnings restatements and differential timeliness of accounting conservatism," Journal of Accounting and Economics, Elsevier, vol. 53(3), pages 489-503.
Hou, Kewei & van Dijk, Mathijs A. & Zhang, Yinglei, 2012. "The implied cost of capital: A new approach," Journal of Accounting and Economics, Elsevier, vol. 53(3), pages 504-526.
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Masulis, Ronald W. & Wang, Cong & Xie, Fei, 2012. "Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance," Journal of Accounting and Economics, Elsevier, vol. 53(3), pages 527-554.
Laux, Volker & Stocken, Phillip C., 2012. "Managerial reporting, overoptimism, and litigation risk," Journal of Accounting and Economics, Elsevier, vol. 53(3), pages 577-591.
Chakrabarty, Bidisha & Moulton, Pamela C., 2012. "Earnings announcements and attention constraints: The role of market design," Journal of Accounting and Economics, Elsevier, vol. 53(3), pages 612-634.
Fu, Renhui & Kraft, Arthur & Zhang, Huai, 2012. "Financial reporting frequency, information asymmetry, and the cost of equity," Journal of Accounting and Economics, Elsevier, vol. 54(2), pages 132-149.
Chan, Lilian H. & Chen, Kevin C.W. & Chen, Tai-Yuan & Yu, Yangxin, 2012. "The effects of firm-initiated clawback provisions on earnings quality and auditor behavior," Journal of Accounting and Economics, Elsevier, vol. 54(2), pages 180-196.
Maffett, Mark, 2012. "Financial reporting opacity and informed trading by international institutional investors," Journal of Accounting and Economics, Elsevier, vol. 54(2), pages 201-220.
Jiraporn, Pornsit & Chintrakarn, Pandej & Kim, Young S., 2012. "Analyst following, staggered boards, and managerial entrenchment," Journal of Banking & Finance, Elsevier, vol. 36(11), pages 3091-3100.
Lobo, Gerald J. & Song, Minsup & Stanford, Mary, 2012. "Accruals quality and analyst coverage," Journal of Banking & Finance, Elsevier, vol. 36(2), pages 497-508.
DeBoskey, David Gregory & Jiang, Wei, 2012. "Earnings management and auditor specialization in the post-sox era: An examination of the banking industry," Journal of Banking & Finance, Elsevier, vol. 36(2), pages 613-623.
Bornemann, Sven & Kick, Thomas & Memmel, Christoph & Pfingsten, Andreas, 2012. "Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany," Journal of Banking & Finance, Elsevier, vol. 36(8), pages 2403-2415.
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Ertimur, Yonca & Ferri, Fabrizio & Maber, David A., 2012. "Reputation penalties for poor monitoring of executive pay: Evidence from option backdating," Journal of Financial Economics, Elsevier, vol. 104(1), pages 118-144.
Hazarika, Sonali & Karpoff, Jonathan M. & Nahata, Rajarishi, 2012. "Internal corporate governance, CEO turnover, and earnings management," Journal of Financial Economics, Elsevier, vol. 104(1), pages 44-69.
Iatridis, George, 2012. "Terrorist attacks and company financial numbers: Evidence on earnings management and value relevance from Madrid, London and Istanbul," Research in International Business and Finance, Elsevier, vol. 26(2), pages 204-220.
Argilés bosch, Josep M.a & Aliberch, Anna Sabata & Blandón, Josep García, 2012. "A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 15(1), pages 109-142.
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Noemí Vásquez Quevedo, 2012. "Impacto de las IFRS en los reportes financieros de empresas listadas en la Bolsa Mexicana de Valores," Revista de Administración, Finanzas y Economía (Journal of Management, Finance and Economics), Tecnológico de Monterrey, Campus Ciudad de México, vol. 6(1), pages 89-107.
Gulhan SUADIYE, 2012. "Value Relevance of Book Value & Earnings Under the Local GAAP and IFRS: Evidence from Turkey," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 12(3), pages 301-310.
Ramírez Córcoles, Yolanda & Santos Peñalver, Jesús F & Tejada Ponce, Ángel, 2012. "Demanda de información sobre capital intelectual en las Universidades públicas españolas," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
Xiaodong Xu & Xia Wang & Nina Han, 2012. "Accounting conservatism, ultimate ownership and investment efficiency," China Finance Review International, Emerald Group Publishing Limited, vol. 2(1), pages 53-77, January.
Maas, V.S., 2012. "De controller als choice architect," ERIM Inaugural Address Series Research in Management EIA-2012-050-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam..
Pronk, M., 2012. "Financial Accounting, te praktisch voor theorie en te theoretisch voor de praktijk?," ERIM Inaugural Address Series Research in Management EIA-2012-049-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam..
Delia MANEA & Mircea BARBU, 2012. "Benefits Of Indirect Costs Allocation With Cost Drivers," Review of General Management, Spiru Haret University, Faculty of Management Brasov, vol. 15(1), pages 212-220, Mai.
Delia MANEA, 2012. "The Evolution Of Managerial Accounting," Review of General Management, Spiru Haret University, Faculty of Management Brasov, vol. 16(2), pages 226-231, November.
Hougaard, Jens Leth & Moulin, Hervé, 2014. "Sharing the cost of redundant items," Games and Economic Behavior, Elsevier, vol. 87(C), pages 339-352.
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Bosch, Patrick, 2012. "Value Relevance of the Fair Value Hierarchy of IFRS 7 in Europe - How reliable are mark-to-model Fair Values ?," FSES Working Papers 439, Faculty of Economics and Social Sciences, University of Freiburg/Fribourg Switzerland.
Ivan D. Kotlyarov, 2012. "Credit Products Marketing Features," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 81-88, April.
Ekaterina B. Fokina, 2012. "Management Cost Accounting: a New Production Cost Calculation Method," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 151-156, April.
Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Grenoble Ecole de Management (Post-Print) hal-00690933, HAL.
Hervé Stolowy & J. Richard, 2012. "Le bilan d'une nation selon la Banque Mondiale, IFRS et comptabilité environnementale," Post-Print hal-00712068, HAL.
Jean-François Casta & Hervé Stolowy, 2012. "De la qualité comptable : mesure et enjeux," Working Papers halshs-00679999, HAL.
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Hervé Alexandre & Julien Clavier, 2012. "Passage Obligatoire Aux Normes Comptables Ias/Ifrs, Contraintes En Liquidite Et Rationnement Du Credit : Une Etude Empirique Dans L'Industrie Bancaire Europenne," Post-Print hal-00936624, HAL.
Hervé Stolowy & Jean-François Casta, 2012. "De la qualité comptable : mesure et enjeux," Post-Print hal-00712069, HAL.
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Uemura, Hiroshi & 上村, 浩, 2012. "The relationship between Material Weaknesses in Internal Controls over Financial Reporting and Executive Turnover： Evidence from Japan," Working Paper Series 141, Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management Hitotsubashi University.
Stefano Cascino & Joachim Gassen, 2012. "Comparability Effects of Mandatory IFRS Adoption," SFB 649 Discussion Papers SFB649DP2012-009, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
Jannis Bischof & Ulf BrÃ¼ggemann & Holger Daske, 2012. "Fair Value Reclassifications of Financial Assets during the Financial Crisis," SFB 649 Discussion Papers SFB649DP2012-010, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013. "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor & Francis Journals, vol. 22(1), pages 1-37, May.
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Hussien Ahmad Al-Tarawneh, 2012. "The Value Added of Public Private Partnership. General Overview," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(1), pages 1-10, January.
Gheorghe V. Lepadatu, 2012. "The New Accounting and the IFRS Requests. The Payment Based on Shares (IFRS 2) – Request of the Knowledge Economy," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(1), pages 114-123, January.
Gheorghe V. Lepadatu, 2012. "The Economic Global Crisis, the Financial Reporting and the Corporate Governance," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(1), pages 124-127, January.
Sebastian Ofumbia Uremadu & Ben-Caleb Egbide & Patrick E. Enyi, 2012. "Working Capital Management, Liquidity and Corporate Profitability Among Quoted Firms in Nigeria Evidence from the Productive Sector," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(1), pages 80-97, January.
Aura Emanuela Domil & Alin Emanuel Artene, 2012. "New International Standards a Solution to Promote Green Innovation in SMEs," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(Special 1), pages 65-68, May.
Muhammad Hashim & Asfandyar Yousaf & Muhammad Jehangir & Samiullah Khan & Noor-ul-Hadi, 2012. "The Impact of Management Information System on the Overall Performance and Efficiency of the Workforce of the Accountant General (Peshawar). A Research Base Study," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(2), pages 166-181, April.
Mahmoud Dehghan Nayeri & Ali Faal Ghayoumi & Mohammad Ali Bidari, 2012. "Factors Affecting the Value Relevance of Accounting Information," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(2), pages 76-84, April.
Haluk Duman & Rabia Ozpeynirci & M. Yilmaz Icerli, 2012. "Agricultural Activities – TAS 41: Turkey Example," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(3), pages 118-131, July.
Gheorghe V. Lepadatu, 2012. "The Actuarial Accounting in the Modern Financial-Accounting Management with Applications to the Entities," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(3), pages 65-74, July.
Evren Ayranci, 2012. "Written Ethical Code of Conduct for Accountants in Turkey and Criticisms of These Codes," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(4), pages 229-237, October.
Serge Valant Gandja & Christophe Estay, 2012. "Make-or-Buy Decisions: What Choice for an Accounting Services in a Developing Country?," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(4), pages 259-271, October.
Ching-Chieh Lin & Chi-Yun Hua & Wen-Hsiang Lin & Wen-Chih Lee, 2012. "IFRS Adoption and Financial Reporting Quality: Taiwan Experience," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(4), pages 283-292, October.
Volodymyr Metelytsia, 2012. "Physiocratic Aspects of Accountancy Profession Development in Agricultural Sector," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 13-17, December.
Alla Pohosova & Olena Yarmolyuk, 2012. "Methods of Cost Accounting and Production Costs Calculation: Merits and Demerits," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 18-20, December.
Olesya Romanenko, 2012. "Methodological Provisions for Analysis of Business Intangible Assets Use," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 21-24, December.
Iryna Sadovska, 2012. "Role of Institutional Theory in Management Accounting Methodological Basis Formation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 25-29, December.
Ella Sysak & Volodymyr Slobodian, 2012. "Influence of Land Lease Contract Registration on Agricultural Company Accounting and Taxation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 30-34, December.
Oksana Makarova, 2012. "Organization of Small Business Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 8-12, December.
Deborah K. Jones & Albert D. Spalding, Jr., 2012. "Finding The Outer Limits Of Irs Accounting Discretion: The Kollman Case," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(1), pages 109-122.
Margaret (Peg) Horan, 2012. "Are Buybacks Increasing Eps?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(1), pages 11-24.
Liz Washington Arnold & Peter Harris, 2012. "An Empirical Analysis Of Market Reaction To Corporate Accounting Malfeasance," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(1), pages 25-42.
Antonella Silvestri & Stefania Veltri, 2012. "A Test Of The Ohlson Model On The Italian Stock Exchange," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(1), pages 83-94.
Mingjun Zhou, 2012. "Value Relevance Of Book And Tax Income: A Macroeconomic Conditions Perspective," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(2), pages 1-12.
Fazeena Fazneen Hussain & Priyashni Vandana Chand & Prena Rani, 2012. "The Impact Of Ifrs For Smes On The Accounting Profession: Evidence From Fiji," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(2), pages 107-118.
Abdullah Mohammed Alzharani & Ayoib Che-Ahmad & Khaled Salmen Aljaaidi, 2012. "Factors Associated With Firm Performance: Empirical Evidence From The Kingdom Of Saudi Arabia," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(2), pages 49-56.
Olga Ferraro,, 2012. "Comprehensive Income Disclosures: Evidence From Italy," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(2), pages 65-76.
Igor Pustylnick, 2012. "An Algorithm For The Detection Of Revenue And Retained Earnings Manipulation," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(2), pages 95-105.
Shiro Shivani Devi & Rashika Saroshma Kumar & Sherlin Krishna Raju, 2012. "Partnering With Practice For Accounting Education: Evidence From The Pacific," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 4(2), pages 61-72.
Rikard Smistad & Igor Pustylnick, 2012. "Hedging, Hedge Accounting And Speculation: Evidence From Canadian Oil And Gas Companies," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 6(3), pages 49-62.
Rajni Devi & Joycelyn Devi & Rashika Kumar & Charlotte Taylor, 2012. "Accountant And User Perceptions Of Fair Value Accounting: Evidence From Fiji," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 6(3), pages 93-102.
Hsiang-Tsai Chiang & Shu-Lin Lin, 2012. "Effect Of Auditorâ€™S Judgment And Specialization On Their Differential Opinion Between Semiannual And Annual Financial Reports," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 6(4), pages 1-22.
Nagib Salem Bayoud & Marie Kavanagh, 2012. "Corporate Social Responsibility Disclosure: Evidence From Libyan Managers," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 6(5), pages 73-83.
Neeraj J. Gupta & Joseph Golec, 2012. "Do Investors Use Customer Metrics To Value High Growth Service Firms?," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 6(2), pages 1-19.
Anastasia Maggina & Angelos Tsaklanganos, 2012. "Asset Growth And Firm Performance Evidence From Greece," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 6(2), pages 113-124.
Nagib Salem Bayoud & Marie Kavanagh & Geoff Slaughter, 2012. "An Empirical Study Of The Relationship Between Corporate Social Responsibility Disclosure And Organizational Performance: Evidence From Libya," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, vol. 5(3), pages 69-82.
John R. Ledgerwood & Stephen N. Morgan, 2012. "Problems Of Maintaining Adequate Accounting Records For A Non-Profit Organization In Sub-Saharan Africa," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 3(2), pages 1-8.
I Putu Sugiartha Sanjaya, 2012. "The Employee Stock Ownership Program Phenomena: Evidence From Indonesia," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 3(2), pages 9-20.
Vighneswara Swamy & Vijayalakshmi, 2012. "Fair value accounting in banking - issues in convergence to IFRS," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(3), pages 270-280.
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Laura Lazcano & Rafael Muñoz & Javier Márquez, 2012. "Evidencia Empírica de la Relación que Existe entre la Información sobre Solvencia Contenida en las Ratios Contables de las Empresas que aplica NIIF y la Información sobre Solvencia Medida a través de ," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 7(1), pages 65-92, Enero-Jun.
Jayati Sarkar & Subrata Sarkar & Kaustav Sen, 2012. "A Corporate governance index for large listed companies in India," Indira Gandhi Institute of Development Research, Mumbai Working Papers 2012-009, Indira Gandhi Institute of Development Research, Mumbai, India.
Ildikó Réka CARDOS & Stefan PETE & Vasile Daniel CARDOS, 2012. "An Overview On The Adoption And Implementation Of Activity - Based Costing In Practice," Romanian Journal of Economics, Institute of National Economy, vol. 35(2(44)), pages 185-200, December.
David Hirshleifer & Kewei Hou & Siew Hong Teoh, 2012. "The Accrual Anomaly: Risk or Mispricing?," Management Science, INFORMS, vol. 58(2), pages 320-335, February.
- Hirshleifer, David & Hou, Kewei & Teoh, Siew Hong, 2006. "The Accrual Anomaly: Risk or Mispricing?," Working Paper Series 2006-3, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
- Hou, Kewei & Hirshleifer, David & Teoh, Siew Hong, 2007. "The Accrual Anomaly: Risk or Mispricing?," MPRA Paper 5173, University Library of Munich, Germany.
Mihaela Ungureanu, 2012. "Integration Of Green Accounting Into Romanian Accounting System," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 4(1), pages 100-109, March.
Mihaela Ungureanu, 2012. "Models And Practices Of Corporate Governance Worldwide," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 4(3a), pages 625-635, September.
Ana-Maria Pascu, 2012. "Theoretical Considerations On The Influence Of Ethical Principles On Audit Quality, Between Objectivity And Responsibility Of The Accounting Profession," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 4(4), pages 795-808, December.
Leslie Robinson & Joel Slemrod, 2012. "Understanding multidimensional tax systems," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(2), pages 237-267, April.
Hoje Jo & Yongtae Kim & Dongsoo Shin, 2012. "Underwriter syndication and corporate governance," Review of Quantitative Finance and Accounting, Springer, vol. 38(1), pages 61-86, January.
Kiridaran Kanagaretnam & Gerald Lobo & Robert Mathieu, 2012. "CEO stock options and analysts’ forecast accuracy and bias," Review of Quantitative Finance and Accounting, Springer, vol. 38(3), pages 299-322, April.
Kenneth Shaw, 2012. "CEO incentives and the cost of debt," Review of Quantitative Finance and Accounting, Springer, vol. 38(3), pages 323-346, April.
Andrew Buskirk, 2012. "Disclosure frequency and information asymmetry," Review of Quantitative Finance and Accounting, Springer, vol. 38(4), pages 411-440, May.
Sascha Mölls & Karl-Heinz Schild, 2012. "Decision-making in sequential projects: expected time-to-build and probability of failure," Review of Quantitative Finance and Accounting, Springer, vol. 39(1), pages 1-25, July.
Li Xu & Alex Tang, 2012. "Internal control material weakness, analysts’ accuracy and bias, and brokerage reputation," Review of Quantitative Finance and Accounting, Springer, vol. 39(1), pages 27-53, July.
Olaf Korn & Clemens Paschke & Marliese Uhrig-Homburg, 2012. "Robust stock option plans," Review of Quantitative Finance and Accounting, Springer, vol. 39(1), pages 77-103, July.
Guohua Jiang & Donglin Li & Gang Li, 2012. "Capital investment and momentum strategies," Review of Quantitative Finance and Accounting, Springer, vol. 39(2), pages 165-188, August.
Tom Caneghem & Geert Campenhout, 2012. "Quantity and quality of information and SME financial structure," Small Business Economics, Springer, vol. 39(2), pages 341-358, September.
Mihaela Daniela Vladu, 2012. "Management Aspects of Budgeting Costs in the Modern Enterprises," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3-4), pages 105-109, September.
Raluca Oana Ivan, 2012. "The Role of Internal Audit in the Corporate Governance Process," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3-4), pages 110-116, September.
Ion Croitoru & George Calota, 2012. "The Importance of Financial Accounting Information in the Internal Audit," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3-4), pages 65-70, September.
Adriana-Mihaela Gornea & Radu-Daniel Loghin, 2012. "Green Accounting from a Budget Perspective," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3-4), pages 71-78, September.
Gheorghe V. Lepadatu, 2012. "The Assets Accounting – Support of the Lending Process Analysis," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3-4), pages 85-97, September.
Takuya Iwasaki & Shota Otomasa & Atsushi Shiiba & Akinobu Shuto, 2012. "Excess Executive Compensation and the Demand for Accounting Conservatism," Discussion Paper Series DP2012-08, Research Institute for Economics & Business Administration, Kobe University.
Enomoto, Masahiro & Kimura, Fumihiko & Yamaguchi, Tomoyasu, 2015. "Accrual-based and real earnings management: An international comparison for investor protection," Journal of Contemporary Accounting and Economics, Elsevier, vol. 11(3), pages 183-198.
- Masahiro Enomoto & Fumihiko Kimura & Tomoyasu Yamaguchi, 2012. "Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection," Discussion Paper Series DP2012-13, Research Institute for Economics & Business Administration, Kobe University, revised May 2015.
Yusuke Takasu & Makoto Nakano, 2012. "What Do Smoothed Earnings Tell Us about the Future?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 1-32, December.
Noriyuki Tsunogaya & Parmod Chand, 2012. "The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 117-137, December.
Masaki Kusano, 2012. "Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 139-152, December.
Kentaro Koga & Satomi Uchino, 2012. "Bank-Firm Relationships and Security Analyst Activities: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 49-73, December.
Koji Ota, 2012. "Information Content of Analysts' Stock Ratings and Earnings Forecasts in the Presence of Management Earnings Forecasts," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 87-116, December.
Zulkhibri Abdul Majid , Muhamed & Ghazal , Reza, 2012. "Comparative Analysis of Islamic Banking Supervision and Regulation Development," Journal of Money and Economy, Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, vol. 6(3), pages 113-162, April.
Collins C. Ngwakwe, 2012. "Economic Benefit Assignment in Environmental Cost Allocation: Toward a Suggestion Model," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 10(3 (Fall)), pages 283-299.
Ralf Ewert & Rainer Niemann, 2012. "Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities Can Be Harmful," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 68(1), pages 83-120, March.
Zsuzsanna Tóth, 2012. "The Current Role of Accounting Information Systems," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 8(01), pages 91-95.
Bettina Hódi Hernádi, 2012. "Green Accounting for Corporate Sustainability," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 8(02), pages 23-30.
Merrill, Craig B. & Nadauld, Taylor D. & Stulz, Rene M. & Sherlund, Shane, 2012. "Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?," Working Papers 13-01, University of Pennsylvania, Wharton School, Weiss Center.
- Craig B. Merrill & Taylor D. Nadauld & René M. Stulz & Shane Sherlund, 2012. "Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?," NBER Working Papers 18270, National Bureau of Economic Research, Inc.
- Merrill, Craig B. & Nadauld, Taylor & Stulz, Rene M. & Sherlund, Shane M., 2012. "Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?," Working Paper Series 2012-12, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
Jesse Edgerton, 2012. "Investment, Accounting, and the Salience of the Corporate Income Tax," NBER Working Papers 18472, National Bureau of Economic Research, Inc.
O. Volkova., 2012. "From Craft to Institution: Accounting in Italy from the Middle Ages to the Early Modern Period," VOPROSY ECONOMIKI, N.P. Redaktsiya zhurnala "Voprosy Economiki", vol. 11.
Blouin, Jennifer, 2012. "Taxation of Multinational Corporations," Foundations and Trends(R) in Accounting, now publishers, vol. 6(1), pages 1-64, April.
Glover, Jonathan, 2012. "Explicit and Implicit Incentives for Multiple Agents," Foundations and Trends(R) in Accounting, now publishers, vol. 7(1), pages 1-71, December.
Ryan, Stephen G., 2012. "Financial Reporting for Financial Instruments," Foundations and Trends(R) in Accounting, now publishers, vol. 6(3–4), pages 187-354, December.
Ewert, Ralf & Wagenhofer, Alfred, 2012. "Earnings Management, Conservatism, and Earnings Quality," Foundations and Trends(R) in Accounting, now publishers, vol. 6(2), pages 65-186, December.
Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012. "Accounting for Income Taxes: Primer, Extant Research, and Future Directions," Foundations and Trends(R) in Finance, now publishers, vol. 7(1–2), pages 1-157, December.
Alexandra Koch & Doris Schneeberger, 2012. "Euro Cash in Austria, Ten Years On," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 1, pages 28-40.
Lenka Krsnakova & Maria Oberleithner, 2012. "How Euro Banknotes in Circulation Affect Intra-Eurosystem Balances," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 1, pages 70-80.
gazzola patrizia, 2012. "Social Performance Enhances Financial Performance. Benefits From Csr," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 112-121, July.
Balaciu Diana & Bogdan Victoria, 2012. "Moralities And Ethics. The Paradox Of The Parable Of The Unjust Steward And The Paradox Of Creative Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 853-859, July.
Baltariu Carmen-Alexandra & Cirstea Andreea, 2012. "European Harmonization Of Consolidated Financial Statements Regulations?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 860-865, July.
Bonaci Carmen Giorgiana & Mustata Razvan V. & Matis Dumitru, 2012. "Accounting Standard Setting In The International Arena: Update On The Convergence Project," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 866-872, July.
Breban Ludovica & Achim Monica Violeta & Borlea Nicolae Sorin & Bochis Leonica, 2012. "Accounting On The Particularities That Concession Agricultural Units," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 873-879, July.
Burja Vasile & Rus Luminita, 2012. "Financial Balance And Loans Of The Shareholders To The Company," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 880-885, July.
Cuzdriorean Dan Dacian & Albu Catalin Nicolae & Albu Nadia, 2012. "The Relationship Between Accounting And Taxation - The Romanian Accounting Environment," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 894-900, July.
Dragu Ioana-Maria & Tiron-Tudor Adriana, 2012. "The Impact Of The Business And Organizational Size Of A Company Along With Gri And Csr Adoption On Integrating Sustainability Reporting Practices," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 916-920, July.
Mare Codruta & Dragos Cristian & Popa Irimie Emil & Span Georgeta Ancuta, 2012. "A Statistical Approach Of Perceptions Of Master Accountancy Graduates Concerning Early Career Experiences," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 944-948, July.
Muller Victor-Octavian, 2012. "Value Relevance Of Group Financial Statements Based On Entity Versus Parent Company Theory: Evidence From The Largest Three European Capital Markets," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 949-955, July.
Popa Dorina & Bogdan Victoria & Balaciu Diana, 2012. "Aspects Of Company Performance Analysis Based On Relevant Financial Information And Nonfinancial Information," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 956-961, July.
Span Georgeta Ancuta & Popa Irimie Emil & Mare Codruta & Dragos Cristina, 2012. "Is Gratuitousness A Reason For Joining An Educational Master Programme In Audit? Survey Evidence Using Statistical Methods," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 962-965, July.
Toman Cristina, 2012. "Global Financial Crisis – An Accounting Literature Review And Overview," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 966-971, July.
Vladu Alina Beattrice & Matis Dumitru, 2012. "Importance And Vulnerability Of True And Fair View In The Romanian Accounting Environment -Case Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 972-977, July.
Vladu Alina Beattrice & Cuzdriorean Dan Dacian, 2012. "Creative Disclosure: An Experimental Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 978-984, July.
Danciu Radu & Deac Marius, 2012. "Changes Caused By Computerization In Accounting Management," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 655-661, December.
Tatiana Danescu & Dogar Cristian, 2012. "Management Accounting In European Social Fund Financed Projects In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 662-667, December.
Hada Teodor & Szora Tamas Atila, 2012. "Some Apects Regarding The Consolidated Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 675-680, December.
Lenghel Dorin Radu, 2012. "Some Considerations Over The Internal Control In The Context Of Current Accountancy Regulations," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 688-693, December.
Miculescu Corina & Miculescu Marius Nicolae, 2012. "Quality Of Accounting Information To Optimize The Decisional Process," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 694-699, December.
Popa Dorina & Kiss Melinda & Sziki Klara, 2012. "Contemporary Approaches Of Company Performance Analysis Based On Relevant Financial Information," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 708-715, December.
Toman Cristina, 2012. "The Impact Of Great Depression On The American Accounting Practice," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 726-730, December.
Tatsushi Yamamoto & Hideaki Kato, 2012. "Earnings Management and Stock Price Behavior around IPOs," Discussion Papers in Economics and Business 12-12, Osaka University, Graduate School of Economics.
Ming Dong & David Hirshleifer & Siew Hong Teoh, 2012. "Overvalued Equity and Financing Decisions," The Review of Financial Studies, Society for Financial Studies, vol. 25(12), pages 3645-3683.
- Dong, Ming & Hirshleifer, David & Teoh, Siew Hong, 2012. "Overvalued equity and financing decisions," MPRA Paper 40221, University Library of Munich, Germany.
Gãdãu Liana, 2012. "The New Approach of Qualitative Characteristics of Accounting Information in Financial Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1423-1427, May.
Iancu Octavian Ionescu, 2012. "Professional Judgement and Risk Propensity in Financial Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1493-1496, May.
Lenghel Radu Dorin, 2012. "Some Accountancy Considerations Over the Cession of Claims," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1497-1501, May.
Lenghel Radu Dorin, 2012. "Some Considerations Over the Simplification of Costs Calculation for Small and Medium-Size Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1502-1507, May.
Petroianu Grazia – Oana, 2012. "The Role of Accounting Information in the Decision Making Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1594-1598, May.
Popescu Luigi & Rãdulescu Magdalena, 2012. "Fiscal Fraud and the Underground Economy in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1611-1616, May.
Pravãþ Ionela-Cristina, 2012. "Discounting and Lumping – Financing Methods for External Commerce Operations in the Current Context of Worldwide Economic Crisis. Accounting Treatment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1617-1621, May.
Pravãþ Ionela-Cristina, 2012. "News on Accounting and Tax Treatment Related to the Activity of Intracommunitarian Goods Transport," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1622-1626, May.
Radu Florin & Gîju George Ciprian & Barbu Costel, 2012. "Intellectual Capital Reporting – Advantages, Disadvantages and Usability’s Related to the Traditional Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1627-1633, May.
Solomon Daniela Cristina, 2012. "Features of Commercial Operating Risk Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1683-1685, May.
Mihaela Stet, 2012. "Tax and Accounting Issues in Supply Chain," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1707-1711, May.
Tofãnicã Ramona-Ionela, 2012. "The Evolution of Non-Performing Credits in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1712-1716, May.
Ungureanu Mihaela, 2012. "The Role of Social Balance Sheet in a Modern Accountancy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1723-1726, May.
Ungureanu Mihaela, 2012. "Integrating Sustainability into the Firm Accounting through the Environmental Balance Sheet," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1727-1731, May.
Carmen Mihaela Boteanu & Petrescu Marius, 2012. "A Brief History of the Balanced Scorecard: Tradition and Modernity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 412-416, May.
Condrea Elena, 2012. "The Matrix of Romania’s Underground Economy. Working without Legal Documents," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 467-472, May.
Condrea Elena, 2012. "Particularities of the Romanian Money Laundering Phenomenon," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 473-478, May.
Adrian Lupaºc & Ioana Lupaºc & Cristina Gabriela Zamfir, 2012. "Impact of Intelligent Modern Technologies in Business," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 580-585, May.
Trandafir Raluca Andreea & Truicã Luiza Denisa & Spãtariu Elena Cerasela, 2012. "The Performance Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 697-700, May.
Ionel Bostan & Alin Emanuel Artene, 2012. "Business Benefits, Social Responsibility and Sustainable Development in SME Trough Implementing and Combining ISO 14000 with ISO 26000," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 819-822, May.
Costuleanu Carmen Luiza & Sandu Gabriela & Berheci (Grosu) Maria, 2012. "Actual Dimensions of International, European Union and Romanian Experience in the Use of Satellite Accounts," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1050-1054, Decembre.
Dima Florin-Constantin, 2012. "Premises and Obstacles to International Accounting Convergence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1064-1068, Decembre.
Dragu Gabi Georgiana, 2012. "The Improvement of the Standardized System of Reporting to Suppliers in Order to Comply with the Stipulations of the Order Of the Ministry of Public Finances no. 1248 from 2012," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1069-1074, Decembre.
Ducu Corina Maria, 2012. "The General Risks Arising from the Faulty Application of the Accounting Principles," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1094-1096, Decembre.
Dumitrache Ani & Vãtãºoiu Cristian Ionel, 2012. "Effectiveness of Various Types of Analysis in Investment Decisions on the Stock Market: Fundamental Analysis and Technical Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1114-1119, Decembre.
Istrate Alina-Mariana, 2012. "The Responsibility for Producing and Validating Financial-Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1170-1174, Decembre.
Istrate Alina-Mariana, 2012. "The Financial-Accounting Communication and Affiliated Informational Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1175-1180, Decembre.
Lenghel Radu Dorin, 2012. "Considerations regarding the Settlement of Inventory Differences," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1187-1192, Decembre.
Lenghel Radu Dorin, 2012. "Particularities of Cost Calculation in Services," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1193-1198, Decembre.
Manea Marinela – Daniela, 2012. "The Recovery Term’s Contribution to the Identification of Value Losses from the Use of Fixed Assets. Opportunities and Limitations in the Implementation of the Mathematical Model within the European A," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1219-1224, Decembre.
Mardiros Daniela-Neonila, 2012. "Budgetary Incomes and Expenses, Expression of the Public Sector's Dimension of the Emerging Economies Inside the European Union Area," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1234-1239, Decembre.
Moisescu Florentina, 2012. "Licit Tax Evasion And Its Implications," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1250-1254, Decembre.
Munteanu Petricã, 2012. "Creative Accounting between the Risk of Disloyal Information and the Assurance of Fidelity in Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1264-1268, Decembre.
Nistor Ion, 2012. "Initial Recognition of Tangible Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1269-1272, Decembre.
Ni?oi (Barbu) Nicoleta & Barbu Costel, 2012. "Accounting History – the Mirror of Dynamic Economic and Social Development," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1273-1276, Decembre.
Oncioiu Ionica & Nenciu Daniela-Simona, 2012. "An Approach for Convergence Regarding the Fair Value Concept versus Fair Market Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1277-1282, Decembre.
Petre Mihaela – Cosmina & Petroianu Grazia - Oana, 2012. "Cost Information – an Objective Necessity in Optimizing Decision Making," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1288-1291, Decembre.
Petrescu (Neacºu) Claudia-Maria, 2012. "Accounting Considerations of Companies Distressed. Specific Theory and Practices," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1292-1295, Decembre.
Radu Florin, 2012. "Impact of XBRL on Financial Reporting in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1337-1340, Decembre.
ªerban Claudiu & Pãtruþescu Monica & Armãºelu Sabin, 2012. "Methods and Options for Recognizing and Measuring Liabilities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1363-1366, Decembre.
ªerban Claudiu & Simion Dalia & Pãtruþescu Monica, 2012. "Accounting Information in Analisys of Economic Activity and Decision Making System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1367-1371, Decembre.
Tãnase Gabriela Lidia, 2012. "Budget – Sustainable Development Tool and Instrument in the Fight of Economic Entities Against Economic Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1377-1381, Decembre.
Tofãnicã Ramona-Ionela & Horomnea Emil, 2012. "Applying IFRS in Romanian Banking System - Limitations and Challenge," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1385-1390, Decembre.
Tenovici Cristina Otilia & Ducu Corina Maria, 2012. "Accounting Risks Impact on Accurate Image," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1391-1393, Decembre.
Ungureanu Mihaela, 2012. "Accounting Integration in Corporate Governance System – Factor to Attract Investments," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1398-1403, Decembre.
Ungureanu Mihaela, 2012. "Information Assurance Due to IFRS Adoption," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1404-1408, Decembre.
Radu Florin, 2012. "Informational Systems Characteristics in the Context of Globalization," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 494-497, Decembre.
Susmanschi Georgiana, 2012. "Human Resources Audit. Is It Significant in Evaluation of Management Performance?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 957-960, Decembre.
Avram Veronel & Puican Liliana & Avram Marioara, 2012. "Financial Annual Statements – Source of Information for Determining the Company’s Financial Position and Performance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 982-986, Decembre.
Baba Camelia Mirela, 2012. "Merger Strategies of Economic Entities: Fiscal and Accounting Consequences," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 987-992, Decembre.
Barbu Costel & Niþoi (Barbu) Nicoleta, 2012. "Fiscal Convention in the Context of Globalization," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 993-996, Decembre.
Baba Camelia Mirela, 2012. "Financial Accounting Reports: Their Importance in Managing SMEs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(3), pages 1-58, Decembre.
Grosu Maria, 2012. "Econometric Study of the Relationship between Dimensions of Corporate Responsibility in the Multinational Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(3), pages 1-66, Decembre.
Uzi Yaari & Andrei Nikiforov & Emel Kahya & Yochanan Shachmurove, 2012. "Consistent Valuation Cash Flow," PIER Working Paper Archive 12-009, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
Mariana Man & Maria Măcriș, 2012. "The Finance Perspective of the Health Systems in the E.U. Countries," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(1), pages 181-192.
Melania Elena Miculeac, 2012. "Analysis and Accounting of Total Cash Flow," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(1), pages 205-216.
Mirela Monea & Melania Elena Miculeac, 2012. "Correlated Analysis of Client-Credit Cost with the One of Supplier - Credit Cost," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(1), pages 217-224.
Nicoleta Rădneanțu, 2012. "Evolution of Intangible Assets – Case Study Knowledge – Based Companies vs. Organizations Top 100 Issuers After Capitalization," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(1), pages 266-273.
Iuliana Cenar, 2012. "Accounting Policies and Estimates in Municipalities between Norms and Reality," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(1), pages 49-60.
Alina-Teodora Ciuhureanu, 2012. "Involvement of Managerial Accounting in Ensuring The Comapny’s Competitiveness on The Market," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 105-116.
Mariana Man & Bogdan Răvaş, 2012. "The Manner Financing Influences The Performance of European Union Health Systems – A Case Study: Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 151-162.
Monica Pătruţescu & Dalia Simion & Claudiu Şerban & Sabin Armăşelu, 2012. "Advantages Obtained by The Small Companies by Appealing To Managerial and Financial Consultancy in A Competitive Environment on The Tourism Services Market," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 179-192.
Marioara Avram & Greti Daniela Țogoe, 2012. "Main Coordinates of Accounting Profession Co-Opetitional Model," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 29-38.
Mihaela Botea & Marinel Nedeluţ & Corina Ioanăş & Mihaela Gruiescu, 2012. "Actuarial Techniques to Assess The Financial Performance. Insurance Applications," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 71-76.
Alina-Teodora Ciuhureanu, 2012. "The Dualism of The Accounting Activity of The Company. Characteristics of The Managerial Accounting and Implications in The Management of The Company," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 93-104.
Sorin-Constantin Deaconu, 2012. "“The Net Monetary Statement” and “The Net Non-Monetary Statement” – Assessment Indicators for The Financial Position of The Entity," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(3), pages 49-56.
Bogdan Răvaş, 2012. "Independence and Objectivity - A Sine Qua Non Principle in Auditing," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(4), pages 219-226.
Beke, Jenő & Tiszberger, Mónika, 2012. "International Accounting Standardisation in Hungarian Practice," Public Finance Quarterly, Corvinus University of Budapest, vol. 57(4), pages 412-425.
Kovács, Zsuzsanna Ilona & Deák, István, 2012. "Accounting – Profession vs. Science," Public Finance Quarterly, Corvinus University of Budapest, vol. 57(4), pages 426-436.
Ván, Hajnalka, 2012. "Environmental Accounting – A New Challenge for the Accounting System," Public Finance Quarterly, Corvinus University of Budapest, vol. 57(4), pages 437-452.
Irina Dietrich, 2012. "Öffentliche Unternehmen in Deutschland : eine Analyse von Mikrodaten der amtlichen Statistik," Potsdamer Schriften zu Statistik und Wirtschaft 03, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
Christian Calmès & Denis Cormier & Francois Éric Racicot & Raymond Théoret, 2012. "Firms' Accruals and Tobin’s q," RePAd Working Paper Series UQO-DSA-wp032012, Département des sciences administratives, UQO.
Piotr, Staszkiewicz, 2012. "Model for reputational risk for subsidiaries of non-public group with reciprocal shareholding," MPRA Paper 35812, University Library of Munich, Germany.
Greco, Giulio, 2012. "Ownership structures, corporate governance and earnings management in the European Oil Industry," MPRA Paper 37198, University Library of Munich, Germany.
Yim, Andrew & Schröder, David, 2012. "Industry Effects on Firm and Segment Profitability Forecasting: Do Aggregation and Diversity Matter?," MPRA Paper 39190, University Library of Munich, Germany.
Goagara, Daniel & Vasilescu, Laura & Nitu, Cornelia, 2012. "National and international exigencies on increasing the quality of accounting information generated by evaluation by comparison," MPRA Paper 39332, University Library of Munich, Germany.
Ojo, Marianne, 2012. "The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation," MPRA Paper 39348, University Library of Munich, Germany.
Ming Dong & David Hirshleifer & Siew Hong Teoh, 2012. "Overvalued Equity and Financing Decisions," The Review of Financial Studies, Society for Financial Studies, vol. 25(12), pages 3645-3683.
- Dong, Ming & Hirshleifer, David & Teoh, Siew Hong, 2012. "Overvalued equity and financing decisions," MPRA Paper 40221, University Library of Munich, Germany.
Sinha, Pankaj & Sathiyanarayanan, Nataraj, 2012. "Valuation of 2G spectrum in India- A real option approach," MPRA Paper 40470, University Library of Munich, Germany.
Man, Mariana & Boca (Rakos), Ileana Sorina & Căpuşneanu, Sorinel/I, 2012. "Abc method – guarantor of real costs in the mining extractive industry entities," MPRA Paper 40617, University Library of Munich, Germany, revised 03 Jul 2012.
Paşcu, Ana-Maria, 2012. "Guvernanţa Corporativă Şi Profesia Contabilă: Responsabilitate Şi Competenţă Profesională [Corporate Governance And Accounting Profession: Responsibility And Professional Competence]," MPRA Paper 43263, University Library of Munich, Germany.
Staszkiewicz, Piotr W., 2012. "Veryfication of the disclosure lemma for Polish broker-dealer market," MPRA Paper 44210, University Library of Munich, Germany.
Căpuşneanu, Sorinel/I & Boca (Rakos), Ileana Sorina & Barbu, Cristian Marian, 2012. "Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive," MPRA Paper 45948, University Library of Munich, Germany.
Vighneswara Swamy & Vijayalakshmi, 2012. "Fair value accounting in banking - issues in convergence to IFRS," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(3), pages 270-280.
- Swamy, Vighneswara, 2010. "Fair value accounting in banking - Issues in convergence to IFRS," MPRA Paper 40881, University Library of Munich, Germany.
- Swamy, Vighneswara & S, Vijayalakshmi, 2012. "Fair Value Accounting in Banking – Issues in Convergence to IFRS," MPRA Paper 47514, University Library of Munich, Germany.
Bogachevsky, George, 2012. "Ownership and Control of Foreign Direct Investments in Limited Partnerships," MPRA Paper 49105, University Library of Munich, Germany.
Reddy, K. Srinivasa & Nangia, Vinay Kumar & Agrawal, Rajat, 2012. "Corporate mergers and financial performance: A new assessment of Indian cases," MPRA Paper 60425, University Library of Munich, Germany, revised 2013.
Ali, Syed Babar, 2012. "Corporate Governance and Accounting Practices in Pakistan," MPRA Paper 64713, University Library of Munich, Germany.
Popoola, Oluwatoyin Muse Johnson & Shehu, Aliyu Mukhtar & Aminu, Ibrahim Murtala & Nik Mat, Nik Kamariah & Nasiru, Abdullahi & Tsagem, Musa Muhammad Tsagem & Kura, Kabiru Maitama, 2012. "The Mediating Effect between Some Determinants of SME Performance in Nigeria," MPRA Paper 66775, University Library of Munich, Germany, revised 2013.
Jana Skálová, 2012. "Equity during Transformations of Businesses and its Accounting Entry [Vlastní kapitál v procesu přeměny společnosti a jeho účetní zobrazení]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(1), pages 6-19.
Hana Vomáčková, 2012. "The Development of Accounting Solutions for Transformations of Business Companies and Cooperatives over the Last Twenty Years [Vývoj účetního řešení přeměn obchodních společností a družstev za posl," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(1), pages 33-51.
Vladimír Zelenka, 2012. "Typology of Concepts of Consolidated Financial Statements [Typologie koncepcí konsolidovaných účetních výkazů]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(1), pages 52-63.
Marie Zelenková, 2012. "Items Reported in Individual Financial Statements Differently in Comparison of Consolidated Financial Statements [Položky odlišně vykazované v individuální účetní závěrce oproti konsolidované účetn," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(2), pages 36-54.
Michal Bobek, 2012. "Provisions according to ČÚS and IAS/IFRS including Empirical Study of Disclosure [Účetní rezervy podle ČÚS a IAS/IFRS včetně empirické studie vykazování]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(2), pages 66-92.
Jana Skálová, 2012. "Deferred Tax Arising from Mergers and Divisions [Odložená daň při přeměnách]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(3), pages 28-41.
Marcela Žárová, 2012. "Accounting and Reporting Regulation of Micro-entities [Regulace účetnictví a výkaznictví mikrosubjektů]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(3), pages 42-51.
Jana Hinke & Milan Hrdý, 2012. "The Information Ability of the Accounting Statements of the Small and Medium Enterprises in the Czech Republic and the Possibility of their Improvement with the Help of the Questionnaire Research [," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(3), pages 71-80.
Daniela Kynclová, 2012. "Method of Converting Accounting Data for Tax Purposes in Relation to Long-term Tangible Property [Metodika konverze účetních dat pro daňové účely v oblasti dlouhodobého hmotného majetku]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(3), pages 81-92.
Jana Fibírová & Bohumil Král, 2012. "The Impact of Crisis on Capacity Utilization Information in Company Efficiency Management [Vliv krize na informace o využití kapacity v řízení podnikového zisku]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(3), pages 120-131.
Libuše Šoljaková, 2012. "Current requirements on professional competences of controllers in the Czech Republic [Aktuální požadavky na profesní kompetenci controllerů v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(4), pages 132-140.
Libuše Müllerová, 2012. "Mistakes of Users of Audited Financial Statements [Omyly uživatelů auditovaných účetních závěrek]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(4), pages 32-42.
Vladimír Zelenka, 2012. "Conception of Cash Flow Statement on the Consolidated Basis [Koncepce vykazování peněžních toků na konsolidovaném základě]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2012(4), pages 60-70.
Zbyněk Halíř, 2012. "Different Perspectives on Business Performance and Impact on Performance System Design," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2012(2), pages 56-81.
Libuše Šoljaková, 2012. "Strategic Management Accounting Development during Last 30 Years," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2012(2), pages 24-35.
Hana Vomáčková, 2012. "Changes in Accounting Solutions for Transformations of Business Companies and Cooperatives since the Beginning of 2012," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2012(3), pages 33-62.
David Procházka, 2012. "Financial Conditions and Transparency of the Czech Professional Football Clubs," Prague Economic Papers, Prague University of Economics and Business, vol. 2012(4), pages 504-521.
Philippe Danjou, 2012. "Normes comptables et création de valeur," Revue d'Économie Financière, Programme National Persée, vol. 106(2), pages 205-225.
Constanta IACOB & Marian TAICU, 2012. "Managerial Accounting And Environmental Performance Of Bakery Companies," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 11(1), pages 16-24.
Michail Th. PAPAILIAS, 2012. "Social, Economic And Accounting Summary Of The Greek Agricultural Sector 1950-2010: Central Greece Region," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 11(2), pages 90-101.
Dirk J. Bezemer, 2012. "Modelos contables y comprensión de la crisis financiera," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 14(26), pages 47-76, January-J.
Ilda Duhanxhiu & Valbona Kapllani, 2012. "The relationship between financial and tax accounting in Albania," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 15(43), pages 45-60, March.
Yucel, Elif & Sarac, Mehlika & Cabuk, Adem, 2012. "Accounting Education in Turkey and Professional Accountant Candidates Expectations from Accounting Education: Uludag University Application," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 3(1), pages 1-91, January.
Iulia JIANU, 2012. "Investorsâ€™ Perception Regarding The Role Of The Economic Entity In Regional Development," Proceedings of Administration and Public Management International Conference, Research Centre in Public Administration and Public Services, Bucharest, Romania, vol. 2012(8), pages 268-276, June.
Radojko LUKIC, 2012. "The Effects of Application of Lean Concept in Retail," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 15(1), pages 88-98, June.
Iulia JIANU, 2012. "Investorsâ€™ Perception Regarding The Role Of The Economic Entity In Regional Development," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2012(8), pages 268-276, June.
Gyorgy CSEBFALVI, 2012. "International Accounting Standardisation Effects on Business Management during the Global Financial Crisis," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 13(1), pages 158-166, March.
Violeta SÃCUI & Diana SALA, 2012. "Economic Properties of Intangible Assets.The Value Paradox," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 13(5), pages 793-803, December.
Cornel Dumitru CRECANÃ, 2012. "Economic Indicators Used in the Holistic Management of Ecological Agricultural Entities," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 13(5), pages 811-822, December.
Gheorghe LEPADATU & Marius MICULESCU, 2012. "Assessment and Recognition of Intellectual Capital - Concrete Implications of the Accounting in the Management of Sustainable Development," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 60(2), pages 101-106, May.
Gheorghe LEPADATU, 2012. "Pragmatism of the Account Information, under Application of International Financial Reporting Standards," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 60(2), pages 44-48, May.
Raluca Valeria RATIU, 2012. "Accounting Regulations for Goodwill at a National, European and International Level," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 60(4), pages 249-258, November.
Raluca Valeria RATIU & Adriana TIRON TUDOR, 2012. "The Definition of Goodwill - a Chronological Overview," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 60(4), pages 54-59, November.
Leszek Michalczyk, 2012. "Model Of Accounting Engineering In View Of Earnings Management In Poland," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 8(3), pages 37-54, October.
Nino Serdarevic, 2012. "Constructing Accounting Uncertainity Estimates Variable," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 8(3), pages 62-75, October.
Ewelina Zarzycka, 2012. "Implementation Of An Erp Package And Its Effect On The Management Accounting System – Author’S Own Research Into Enterprises In Poland," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 8(3), pages 85-96, December.
Sabina Rokita & Adriana Kaszuba-Perz, 2012. "Determinants Of Construction For An Information System Supporting Innovation Management," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 8(4), pages 53-63, February.
Keryn Chalmers & Greg Clinch & Jayne M Godfrey, 2011. "Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia," Australian Journal of Management, Australian School of Business, vol. 36(2), pages 151-173, August.
Heather Anderson & Howard Chan & Robert Faff & Yew Kee Ho, 2012. "Reported earnings and analyst forecasts as competing sources of information: A new approach," Australian Journal of Management, Australian School of Business, vol. 37(3), pages 333-359, December.
- H.M. Anderson & H. Chan & R. Faff & Y.K. Ho, 2007. "Reported Earnings and Analyst Forecasts as Competing Sources of Information: A New Approach," ANU Working Papers in Economics and Econometrics 2007-488, Australian National University, College of Business and Economics, School of Economics.
Mohammad I Azim, 2012. "Corporate governance mechanisms and their impact on company performance: A structural equation model analysis," Australian Journal of Management, Australian School of Business, vol. 37(3), pages 481-505, December.
Özgür BİYAN, 2012. "Muhasebe Meslek Mensuplarına Yönelik Bir Çalışma: Meslek Mensuplarının Demografik Durumları, Mesleki Sorunları ve Değerlendirilmesi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 17(17).
Candra Chahyadi & Jesus Salas, 2012. "Not paying dividends? A decomposition of the decline in dividend payers," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 36(2), pages 443-462, April.
Laura Arnedo & Fermín Lizarraga & Santiago Sánchez, 2012. "The role of accounting accruals for the prediction of future cash flows: evidence from Spain," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 3(4), pages 499-520, December.
Andreas Haake, 2012. "Die Grundregeln von Herbert Hax zur Performance-Messung und die Bilanzierung von Kreditrisiken," Schmalenbach Journal of Business Research, Springer, vol. 64(1), pages 71-110, February.
Thorsten Knauer & Christian Ledwig & Andreas Wömpener, 2012. "Zur Wertrelevanz freiwilliger Managementprognosen in Deutschland," Schmalenbach Journal of Business Research, Springer, vol. 64(2), pages 166-204, March.
Thomas Schildbach, 2012. "Fair value accounting und Information des Markts," Schmalenbach Journal of Business Research, Springer, vol. 64(5), pages 522-535, August.
Moritz Bassemir & Günther Gebhardt & Sascha Leyh, 2012. "Der Basiszinssatz in der Praxis der Unternehmensbewertung: Quantifizierung eines systematischen Bewertungsfehlers," Schmalenbach Journal of Business Research, Springer, vol. 64(6), pages 655-678, September.
Bernhard Pellens & Kai Lehmann, 2012. "Managementprognosen und Analystenschätzungen — Eine deskriptive Analyse auf Basis der HDAX-Unternehmen," Schmalenbach Journal of Business Research, Springer, vol. 64(8), pages 873-892, December.
Sandeep GOEL, 2012. "Modelling Correlated Liquidity and Solvency on a Balancing Equation in Indian Consumer Industry," Journal of Applied Research in Finance Bi-Annually, ASERS Publishing, vol. 0(2), pages 75-97, December.
Biondi, Yuri & Rebérioux, Antoine, 2012. "The governance of intangibles: Rethinking financial reporting and the board of directors," Accounting forum, Elsevier, vol. 36(4), pages 279-293.
- Yuri Biondi & Antoine Rebérioux, 2012. "The governance of intangibles: Rethinking financial reporting and the board of directors," Accounting Forum, Taylor & Francis Journals, vol. 36(4), pages 279-293, December.
- Yuri Biondi & Antoine Rebérioux, 2008. "The governance of intangibles: Rethinking financial reporting and the Board of directors," Working Papers hal-04140717, HAL.
- Yuri Biondi & Antoine Rebérioux, 2008. "The governance of intangibles: Rethinking financial reporting and the Board of directors," EconomiX Working Papers 2008-36, University of Paris Nanterre, EconomiX.
- Yuri Biondi & Antoine Reberioux, 2009. "The Governance of Intangibles: rethinking financial reporting and the Board of Directors," Post-Print hal-00401966, HAL.
Lucian Cernusca, 2012. "National And International Regarding The Accounting Policies For The Fixed Assets," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 109-114, November.
Corina Miculescu, 2012. "Directions For Improvement Of Managerial Accounting Economic Entities In Romania, In The Current Economic Context," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 115-120, November.
Ioana Bufan & Andra Cornean, 2012. "Case Study Regarding The Assistance Of An Auditor To A Stock Count," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 126-133, November.
Dima Florin-Constantin, 2012. "Creative Accounting Through The Policies And Accounting Options," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 180-184, November.
Cristina-Ionela Fădur & Marilena Mironiuc, 2012. "The Paradox Of Goodwill: Why Do We Pay More Than The Fair Value? Study On Romanian Companies," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 213-220, November.
Lucian Ioan Sabău, 2012. "Empirical Study Concerning The Views On The Format Of Cash Flow Statements," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 293-300, November.
Buşan Gabriela & Ciurlău Loredana, 2012. "The Use Of Calculation Of Costs For Activities To Improve Cost Management And Profitability," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 312-316, November.
Claudia Isac & Alin Isac, 2012. "Structural Relations Of Financial Statements And The Instruments Of Financial Management," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 317-320, November.
Mihaela Ungureanu, 2012. "The Accounting System In Poland – Polski System Rachunkowości," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 32-40, November.
Dima Florin Constantin & Ducu Corina, 2012. "Recognition And Assessment In Accountancy," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 346-351, November.
Alina – Mariana Istrate, 2012. "Accounting Truth In A Society Guided By Interests," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 366-371, November.
Marius–Nicolae Miculescu, 2012. "Managerial Decisions Taken On Public Health Entities May Be Based On Information Draw From The Income Statement," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 417-422, November.
Dorel Mates & Mihai Seucea & Alin Dumitrescu & Laura-Adriana Alionescu & Marian Socoliuc & Veronica Grosu, 2012. "Controlling And Improvement Of Performance Efficiency Within Industrial Organizations. The Company’S Market-Based Scorecard," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 450-456, November.
Dorel Mates & Mihai Seucea & Alin Dumitrescu & Laura-Adriana Alionescu & Marian Socoliuc & Veronica Grosu, 2012. "Instruments For The Improvement Of Cash Flow And For The Rationalization Of Short-Term Financial Investment Applied By Multinational Companies," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 457-460, November.
Daniela Marioara Popovici, 2012. "Execution, Internal Monitoring, Budget Valuation And Financial Control – Elements Of Dministration Of Legal Persons Without Patrimonial Purpose," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 520-526, November.
Maria Moraru & Franca Dumitru, 2012. "Comparative Study Regarding The Accounting System In Romania, France, Great Britain And Usa," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 533-541, November.
Alin Emanuel Artene & Aura Emanuela Domil, 2012. "Relevance Of The Accounting Information For The Mergers And Acquisitions In Romania," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 70-75, November.
Mirela Camelia Baba, 2012. "Advantages Of Implementing Environmental Accounting Within An Economic Entity," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 19-24, November.
Mihaela Cosmina PETRE, 2012. "Provisions accountancy for pensions and similar liabilities," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 253-258, May.
Marius Cristian MILOS, 2012. "Financial reports users perspective on the accounting information necessary for valuing enterprises," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 300-303, May.
Lucian Ioan SABAU, 2012. "Current trends of financial reporting in the European Union," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 323-329, May.
Alina – Mariana ISTRATE & Ana – Maria PASCU, 2012. "The impact of the informational market on accounting result and the way of presenting it," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 336-341, May.
Aura Emanuela DOMIL & Alin Emanuel ARTENE & Codruta Daniela PAVEL, 2012. "International harmonization of accounting standards for multinational entities," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 350-356, May.
Aura Emanuela DOMIL & Alin Emanuel ARTENE, 2012. "Taxes applying to capital investment acquisition," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 357-361, May.
Cristina Mihaela NAGY & Bogdan COTLET & Dumitru COTLET & Marina UHER, 2012. "The impact of the crisis on the financial performance (results) of Romanian insurance companies," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 384-391, May.
Cristina Mihaela NAGY & Bogdan COTLET & Dumitru COTLET & Marina UHER, 2012. "The ability of Romanian insurers to cover technical reserves under present conditions," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 392-399, May.
Bogdan COTLET & Cristina Mihaela NAGY & Ovidiu MEGAN & Dumitru COTLET, 2012. "The necessity for accounting regulations generally accepted at international level," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 400-405, May.
Bogdan COTLET & Cristina Mihaela NAGY & Ovidiu MEGAN & Dumitru COTLET, 2012. "Creative techniques for modeling performance reported in financial statements," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 406-410, May.
Marina UHER & Cristina Mihaela NAGY & Bogdan COTLET & Dumitru COTLET, 2012. "Merger of commercial companiesin the conditions of the financial crisis," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 416-419, May.
Gheorghe Claudiu FEIES & Dorel MATES & Nicolae VIRAG, 2012. "The role of technical consumption calculation models on accounting information systems of public utilities services operators," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 42-48, May.
Marina UHER & Cristina Mihaela NAGY, 2012. "Judicial reorganization – solution for crisis periods," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 420-424, May.
Ana-Maria MARCULESCU & Octavian-Florin DONDERA, 2012. "Ethics or creative in professional accountants work?," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 475-478, May.
Dorel MATES & Laura–Adriana COJOCARU (ALIONESCU), 2012. "Stocks evaluation in Romanian and international financial accounting," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 518-523, May.
Maria-Mihaela DINCA & Nicolae Paul VIRAG & Bogdan COTLET, 2012. "The role of accounting information in the economic entity," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 608-612, May.
Ana-Maria PASCU & Alina-Mariana ISTRATE, 2012. "Civil responsibility in audit. an objective necessity of economic reality," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 643-648, May.
Diana DUMITRESCU & Nicolae BOBITAN, 2012. "IFRS roadmap or “all road lead to… convergence?”," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 675-681, May.
Lucia PALIU-POPA, 2012. "The impact of Romania’s accession to the European Union on the accounting and tax information," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 68-75, May.
Annee-Marie GRECEA, 2012. "The presentation of the capital in financial statements. The concept of maintaining capital," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 703-706, May.
Alin Emanuel ARTENE & Aura Emanuela DOMIL & Ionel BOSTAN & Costica ROMAN, 2012. "Implementing environmental balance sheet within European private companies," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 707-710, May.
Alin Emanuel ARTENE & Aura Emanuela DOMIL & Craciun SABAU, 2012. "Environmental management accounting and the opportunity cost of environment management systems," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 715-718, May.
Csongor CSŐSZ & Partenie DUMBRAVA & Albert MÁRTON, 2012. "Creative accounting – tangible assets and amortization," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 767-774, May.
Alina RUSU, 2012. "IFRS adoption around the world - a brief literature review," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 811-818, May.
Nicolae Paul VIRAG & Gheorghe Claudiu FEIES & Maria-Mihaela DINCA & Dorel MATES, 2012. "Accounting a consultant in the management process," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 819-822, May.
Mihaela UNGUREANU, 2012. "Accounting modernization – premise of an effective governance system of enterprise Abstract: Value of company is maximizing insofar as can be identified and harmonized conflicts of interest between so," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 96-101, May.
Bert de Bruijn & Philip Hans Franses, 2012. "What drives the Quotes of Earnings Forecasters?," Tinbergen Institute Discussion Papers 12-067/4, Tinbergen Institute.
Carlo Borzaga & Chiara Carini & Ericka Costa & Maurizio Carpita & Michele Andreaus, 2012. "La cooperazione in Italia nel 2008," Euricse Working Papers 1226, Euricse (European Research Institute on Cooperative and Social Enterprises).
Carlo Borzaga & Chiara Carini & Ericka Costa & Maurizio Carpita & Michele Andreaus, 2012. "Cooperation in Italy in 2008," Euricse Working Papers 1226, Euricse (European Research Institute on Cooperative and Social Enterprises).
Chiara Carini & Ericka Costa & Maurizio Carpita & Michele Andreaus, 2012. "The Italian Social Cooperatives in 2008: A Portrait Using Descriptive and Principal Component Analysis," Euricse Working Papers 1235, Euricse (European Research Institute on Cooperative and Social Enterprises).
Sharad Asthana & Steven Balsam, 2012. "Market for Accounting Faculty This paper addresses compensation of a group of individuals of particular interest to the target audience – accounting faculty. We observe that salary increases with publ," Working Papers 0003, College of Business, University of Texas at San Antonio.
Jeff Boone & Inder K. Khurana & K. K. Raman, 2012. "Audit Market Concentration and Auditor Tolerance for Earnings Management," Working Papers 0014, College of Business, University of Texas at San Antonio.
TINA M. Jose Vega & Dennis M. López, 2012. "Evaluating The Effect Of Industry Specialist Duration On Audit Quality And Audit Fees," Working Papers 0023, College of Business, University of Texas at San Antonio.
Radojko Lukic, 2012. "Outsourcing In Retail," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, vol. 10(1), pages 63-75.
Domergue, M. (éd.) & Couderc, J.P. (éd.) & Rivière-Giordano, G. (éd.) & Maurel, C. (éd.), 2012. "Dynamiques des entreprises agroalimentaires (EAA) du Languedoc-Roussillon : évolutions 1998-2010," Research serial MoISA, UMR MoISA : Montpellier Interdisciplinary center on Sustainable Agri-food systems (social and nutritional sciences): CIHEAM-IAMM, CIRAD, INRAE, L'Institut Agro, Montpellier SupAgro, IRD - Montpellier, France, number 201208, April.
Mary E. Barth & Javier Gomez-Biscarri & Ron Kasznik & GermÃ¡n LÃ³pez-Espinosa, 2012. "Fair Value Accounting, Earnings Management and the use of Available-for-Sale Instruments by Bank Managers," Faculty Working Papers 05/12, School of Economics and Business Administration, University of Navarra.
Ignacio Ferrero & Alejo JosÃ© G. Sison, 2012. "A Survey on Virtue in Business and Management (1980-2011)," Faculty Working Papers 06/12, School of Economics and Business Administration, University of Navarra.
Marina Balboa & GermÃ¡n LÃ³pez-Espinosa & Antonio Rubia, 2012. "Non-linear Dynamics in Discretionary Accruals: An Analysis of Bank Loan-Loss Provisions," Faculty Working Papers 07/12, School of Economics and Business Administration, University of Navarra.
Mircea Epure, 2016. "Benchmarking for routines and organizational knowledge: a managerial accounting approach with performance feedback," Journal of Productivity Analysis, Springer, vol. 46(1), pages 87-107, August.
- Mircea Epure, 2012. "Benchmarking for routines and organizational knowledge: A managerial accounting approach with performance feedback," Economics Working Papers 1399, Department of Economics and Business, Universitat Pompeu Fabra, revised Feb 2016.
- Mircea Epure, 2014. "Benchmarking for Routines and Organizational Knowledge: A Managerial Accounting Approach with Performance Feedback," Working Papers 729, Barcelona School of Economics.
Ion IONESCU & Daniel GOAGÄ‚RÄ‚ & Oana STÄ‚ICULESCU, 2012. "Possibilities Of Cost Optimization In Public Passenger Transportation For R.A.T. Craiova," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 7(2(20)/ Su), pages 123-130.
Floarea GEORGESCU, 2012. "The Active Management Of The Companyâ€™S Treasury, A Solution For Avoiding The Crisis Situations," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 7(3(21)/ Fa), pages 209-227.
Traian Cristian DEMETRESCU, 2012. "The Concept of Highest and Best Use in Valuation of Inventories," The Valuation Journal, The National Association of Authorized Romanian Valuers, vol. 7(1), pages 110-121.
Adrian VASCU, 2012. "The Apportionment of Real Estate Value Between Land and Buildings," The Valuation Journal, The National Association of Authorized Romanian Valuers, vol. 7(1), pages 32-47.
Adrian VASCU & Cecilia COSTACHE, 2012. "Goodwill and its Identification in Real Estate," The Valuation Journal, The National Association of Authorized Romanian Valuers, vol. 7(1), pages 48-77.
Anne Marie ROTH, 2012. "Practical Study concerning Goodwill Valuation in case of a Business Combination," The Valuation Journal, The National Association of Authorized Romanian Valuers, vol. 7(2), pages 54-77.
Marisa Agostini & Ericka Costa, 2012. "Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports," Working Papers 6, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Marisa Agostini & Giovanni Favero, 2012. "Accounting fraud, business failure and creative auditing: A micro-analysis of the strange case of Sunbeam Corp," Working Papers 12, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, revised Mar 2013.
Stefana Maria Dima & Chiara Saccon, 2012. "Financial Reporting for Joint ventures and Capital Markets Reactions," Working Papers 23, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Gergana Tsoncheva, 2012. "Issues Connected With The Reliability Of Information In Financial Reports And Methods For Discovering Manipulative Operations," Business & Management Compass, University of Economics Varna, issue 1, pages 101-110.
Tsvetomir Manolov, 2012. "Disclosure of environmental protection costs – theoretical aspects and practical realization in Bulgaria," Business & Management Compass, University of Economics Varna, issue 1, pages 111-118.
Reni Petrova, 2012. "Issues Of The Definition And Classification Of Intangible Assets For Accounting Purposes," Business & Management Compass, University of Economics Varna, issue 2, pages 49-61.
Daniela Georgieva, 2012. "Applied Aspects Of The Analysis Of Financial Statements In The Context Of The Concept "Going Concern"," An Annual Book of University of Economics - Varna, University of Economics - Varna, vol. 84(1), pages 259-299, January.
Itzhak Venezia & Zvi Wiener (ed.), 2012. "Bridging the GAAP:Recent Advances in Finance and Accounting," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 8136, August.
Stephen Penman, 2012. "Paths to Valuation, Asset Pricing, and Practical Investing: Can Accounting and Finance Approaches Be Reconciled?," World Scientific Book Chapters, in: Itzhak Venezia & Zvi Wiener (ed.), Bridging The Gaap Recent Advances in Finance and Accounting, chapter 1, pages 3-20, World Scientific Publishing Co. Pte. Ltd..
Ivan Brick & Oded Palmon & Itzhak Venezia, 2012. "The Risk—Return (Bowman) Paradox and Accounting Measurements," World Scientific Book Chapters, in: Itzhak Venezia & Zvi Wiener (ed.), Bridging The Gaap Recent Advances in Finance and Accounting, chapter 2, pages 21-36, World Scientific Publishing Co. Pte. Ltd..
Dan Galai & Eyal Sulganik & Zvi Wiener, 2012. "Accounting Values versus Market Values and Earnings Management in Banks," World Scientific Book Chapters, in: Itzhak Venezia & Zvi Wiener (ed.), Bridging The Gaap Recent Advances in Finance and Accounting, chapter 3, pages 37-59, World Scientific Publishing Co. Pte. Ltd..
Orly Sade & Emanuel Zur, 2012. "Baseball and the Art of Fair Value: Do Managers or the Prediction Markets Make Better Predictions?," World Scientific Book Chapters, in: Itzhak Venezia & Zvi Wiener (ed.), Bridging The Gaap Recent Advances in Finance and Accounting, chapter 4, pages 63-92, World Scientific Publishing Co. Pte. Ltd..
Joshua Livnat & Stephen G. Ryan, 2012. "Assessing Inventory Management and Capacity Requirements Using Financial Reports," World Scientific Book Chapters, in: Itzhak Venezia & Zvi Wiener (ed.), Bridging The Gaap Recent Advances in Finance and Accounting, chapter 5, pages 93-119, World Scientific Publishing Co. Pte. Ltd..
Dan Galai & Yoram Landskroner & Alon Raviv & Zvi Wiener, 2012. "A Balance Sheet Approach for Sovereign Debt," World Scientific Book Chapters, in: Itzhak Venezia & Zvi Wiener (ed.), Bridging The Gaap Recent Advances in Finance and Accounting, chapter 6, pages 123-138, World Scientific Publishing Co. Pte. Ltd..
Meir Sokoler & Yoram Landskroner & Emanuel Barnea, 2012. "The Trade-off between Monetary and Financial Stability: Some Lessons from the 2007–2008 Crisis for Emerging Economies," World Scientific Book Chapters, in: Itzhak Venezia & Zvi Wiener (ed.), Bridging The Gaap Recent Advances in Finance and Accounting, chapter 7, pages 139-153, World Scientific Publishing Co. Pte. Ltd..
Stanley Baiman & Sasson Bar-Yosef & Bharat Sarath, 2012. "Bilateral Incentive Problems and the Form of Start-Up Financing," World Scientific Book Chapters, in: Itzhak Venezia & Zvi Wiener (ed.), Bridging The Gaap Recent Advances in Finance and Accounting, chapter 8, pages 157-193, World Scientific Publishing Co. Pte. Ltd..
Sasson Bar-Yosef & Annalisa Prencipe, 2012. "Time to Wait–Time to Invest: The Case of Trade Order Executions by Specialists on the NYSE," World Scientific Book Chapters, in: Itzhak Venezia & Zvi Wiener (ed.), Bridging The Gaap Recent Advances in Finance and Accounting, chapter 9, pages 195-225, World Scientific Publishing Co. Pte. Ltd..
Melissa Maisch & Fernando Zapatero, 2012. "The Optimal Term Structure of Debt Maturity," World Scientific Book Chapters, in: Itzhak Venezia & Zvi Wiener (ed.), Bridging The Gaap Recent Advances in Finance and Accounting, chapter 10, pages 229-240, World Scientific Publishing Co. Pte. Ltd..
Varouj A. Aivazian & Jeffrey L. Callen & David S. Gelb, 2012. "Unanticipated Growth, Tobin's Q, and Leverage," World Scientific Book Chapters, in: Itzhak Venezia & Zvi Wiener (ed.), Bridging The Gaap Recent Advances in Finance and Accounting, chapter 11, pages 241-281, World Scientific Publishing Co. Pte. Ltd..
Ewert, Ralf & Niemann, Reiner, 2012. "Steuern in Agency-Modellen: Mehrperioden- und Multi-Task-Strukturen," arqus Discussion Papers in Quantitative Tax Research 135, arqus - Arbeitskreis Quantitative Steuerlehre.
Henselmann, Klaus & Scherr, Elisabeth, 2012. "Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? Empirical evidence based on US GAAP annual reports," Working Papers in Accounting Valuation Auditing 2012-2, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
Cascino, Stefano & Gassen, Joachim, 2012. "Comparability effects of mandatory IFRS adoption," SFB 649 Discussion Papers 2012-009, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
Bischof, Jannis & Brüggemann, Ulf & Daske, Holger, 2012. "Fair value reclassifications of financial assets during the financial crisis," SFB 649 Discussion Papers 2012-010, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013. "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor & Francis Journals, vol. 22(1), pages 1-37, May.
- Brüggemann, Ulf & Hitz, Jörg-Markus & Sellhorn, Thorsten, 2012. "Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research," SFB 649 Discussion Papers 2012-011, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk.
Hecker, Renate & Wild, Andreas, 2012. "The market effects of the German two-tier enforcement of financial reporting," Tübinger Diskussionsbeiträge 334, University of Tübingen, School of Business and Economics.
Rohleder, Stephan & Rogler, Silvia, 2012. "Notwendigkeit der Ausschüttungssperre des § 268 Abs. 8 HGB: Eine empirische Untersuchung der Einzelabschlüsse der DAX 30 Unternehmen," Freiberg Working Papers 2012/03, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
Schröder, David & Esterer, Florian, 2012. "A new measure of equity duration: The duration-based explanation of the value premium revisited," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62077, Verein für Socialpolitik / German Economic Association.
Zinn, Benedikt & Spengel, Christoph, 2012. "Book-tax conformity: Empirical evidence from Germany," ZEW Discussion Papers 12-051, ZEW - Leibniz Centre for European Economic Research.
Moritz Renner, 2012. "Occupy the System! Societal Constitutionalism and Transnational Corporate Accounting," ZenTra Working Papers in Transnational Studies 08 / 2012, ZenTra - Center for Transnational Studies, revised Nov 2012.
Muhiddin Pulatov, 2012. "System Analysis Of Intellectual Property Indicators Of Financial Statements," European Journal of Business and Economics, Central Bohemia University, vol. 6(0), pages 15-161:6, September.
Cătălina Gorgan & Vasile Gorgan & Valentin Florentin Dumitru & Ileana Cosmina Pitulice, 2012. "The Evolution of the Accounting Practices During the Recent Economic Crisis: Empirical Survey Regarding the Earnings Management," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 14(32), pages 550-562, June.
Agárdi, Éva & Szabó, Anett Krisztina & Tégla, Zsolt, 2012. "A Dél–Alföldi Régió Zöldség-Önellátásának Logisztikai Kérdései," Acta Carolus Robertus, Karoly Robert University College, vol. 2(1), pages 1-9.
Szabóné Nagy, Éva & Baranyi, Aranka & Taralik, Krisztina, 2012. "Egy Takarékszövetkezet Gazdálkodásának Elemzése Különös Tekintettel Az Eszközminőség Alakulására," Acta Carolus Robertus, Karoly Robert University College, vol. 2(1), pages 1-10.
Lips, Markus, 2012. "Joint Cost Allocation by Means of Maximum Entropy," 2012 Conference, August 18-24, 2012, Foz do Iguacu, Brazil 126675, International Association of Agricultural Economists.
Mari-Vidal, Sergio & Segui-Mas, Elies & Marin-Sanchez, Maria del Mar & Mateos-Ronco, Alicia, 2012. "Assessing the usefulness of accounting information as an instrument to predict business failure in Spanish cooperatives," 2012 Conference, August 18-24, 2012, Foz do Iguacu, Brazil 128561, International Association of Agricultural Economists.
Andra Cornean & Ioana Bufan, 2012. "Evolution In Time Of An Economic Entity’S Performance," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(40), pages 112-115.
Niculina Rosu-Hamzescu, 2012. "Aspects Of The International Financial Reporting Standards And The Ias Governing In Global Context," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(40), pages 75-82.
Ion Ionescu, 2012. "The Costs And The Management Of The Firm," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 111-120.
Veronel Avram & Mihaela Dutescu, 2012. "Considerations Upon Sampling In The Field Of Financial Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 121-128.
Anca Antoaneta Varzaru, 2012. "An Operational Model To Analyze The Evolution Of Wage Bill For Smes In Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 129-136.
Bogdan Ravas, 2012. "The Advantages Of Treating Indirect Costs By The Abc Method Also In The Tourism Units," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 137-142.
Niculina Rosu-Hamzescu, 2012. "Aspects Of The International Financial Reporting Standards And The Ias Governing In Global Context," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 143-150.
Raluca Florentina Cretu & Ion Anghel, 2012. "Evaluation Of The Real Estate Properties - Novelties Within The Cost Approach Method Of Assets," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 15-22.
Bogdan Ravas, 2012. "Preparing The Implementation Of The Abc System In The Tourismunits," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 167-174.
Liliana Puican & Greti Daniela Togoe, 2012. "Annual Financial Statements - Instrument Used In The Management Of Economic Entities," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 175-180.
Mihaela – Andreea Nastasie, 2012. "Considerations On The Pay System And Social Security In Spain," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 181-186.
Mihaela Popa, 2012. "Accounting Policies And Options Regarding Tangible Assets' Evaluations," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 191-196.
Cristiana Bogdanoiu, 2012. "Calculation Methods Used In The Dairy Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 197-203.
Mihaela Popa, 2012. "Creative Accounting From True And Fair View To Fiscal Fraud," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 204-209.
Constantin Camelia & Marian Gaman, 2012. "Case Study Cost Calculation In The Medical Dental Services Area," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 210-219.
Oana Staiculescu & Angel-Cristian Staiculescu, 2012. "Providing Quality – A Key To Success," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 220-225.
Cristiana Bogdanoiu, 2012. "Conceptual And Legal Framework For The Organization Of Management Accounting And Cost Calculation In Industry Of Manufacturing Dairy Products," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 231-238.
Marian Taicu, 2012. "Considerations On The Organization Of The Management Accounting System In Bakery Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 239-244.
Marioara Avram & Greti Daniela Togoe, 2012. "Professional Accountants’ Ethics In The Context Of Corporate Governance," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 245-250.
Iuliana Mariana IONESCU & Bogdan Stefan IONESCU & Florin MIHAI, 2012. "Improving The Learning Methodology For The Higher Accounting Education In Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 31-48.
Marian Taicu, 2012. "Information On The Cost And Managerial Decisions In The Companies In The Baking Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 49-54.
Ion Anghel & Raluca Florentina Cretu, 2012. "Estimation Of The Capitalization Rate In Real Estate Property Analysis And Appraisal," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 5-14.
Marioara Avram & Serju Dumitrescu & Alexandru Avram, 2012. "The Protection And The Access To The Financial Information From The Perspective Of The Financial Control," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 55-64.
Melania Elena Miculeac, 2012. "Management And Analysis Of Financial Added Value Based On Economic Principles," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(40), pages 118-127.
Maria Sandu, 2012. "The Accountant And Fiscal Point Of Viev Concerning Some Of The Tva Paying Persons Obligations," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(40), pages 205-214.
Magdalena MIHAI & Cristian DRAGAN & Valeriu BRABETE & Adriana IOTA, 2012. "Considerations concerning the influence of foreign trade activities on getting financial and accounting information," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(14), pages 74-78, December.
Sorin-Constantin Deaconu, 2012. "Accounting Treatments Regarding Costs And Income Of Non-Patrimonial Entities," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 23-28, April.
Stănculescu Mimi-Florina, 2012. "Introduction Of The Euro," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 109-112, April.
Erika Kulcsár, 2012. "Quantitative Research On Real Possibilities Of (Re)Development Of Tourism In The Resort Malnaş Băi," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 208-213, April.
Partenie Dumbravă & Márton Albert & Csősz Csongor, 2012. "Tangible Assets Revaluation And The Fair View," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 50-61, April.
Letiția Maria Rof, 2012. "Advanced Costing Methods And Their Utility In Organizing Management Accounting," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 62-69, April.
Assist. Alina Rusu, 2012. "National And International Perspectives On The Quality Of Accounting Information38," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 70-81, April.
Iuliana Cenar, 2012. "Coordinates Of Short-Term Benefits Granted To Academics," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-1.
Dan Dacian Cuzdriorean & Dumitru MatiÅŸ, 2012. "The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-2.
Adrian GroÅŸanu & Paula Ramona RÄƒchiÅŸan & Sorin Romulus Berinde, 2012. "Creative Accounting, An Expression Of The Disconnection Between Accounting And Taxation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-5.
Dumitru MatiÅŸ & Alina Beattrice Vladu & Dan Dacian Cuzdriorean, 2012. "Creative Disclosure - Feature Of Creative Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-6.
Alina PuÅ£an & Dan Ioan Topor & Maria Gheorghian, 2012. "Cognitive Meanings Of Management Control In Estimating The Degree For Achieving The Strategy," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-7.
Lavinia Minodora Takacs, 2012. "The Value Relevance Of Earnings In A Transition Economy: Evidence From Romanian Stock Market," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-8.
Alina Beattrice Vladu & Dumitru MatiÅŸ & Oriol Amat Salas, 2012. "True And Fair View And Creative Accounting Conceptual Delimitations Based On Papineau`S Tree Methodology," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-9.
Carmen-Alexandra Baltariu & Andreea CÃ®rstea, 2012. "Harmonization Of Goodwill Reporting Practice In The Consolidated Financial Statements Of Romanian Groups," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-1.
Dumitru MatiÅŸ & Sorana Mihaela MÄƒnoiu & Carmen Giorgiana Bonaci, 2012. "Corporate Governance And The Financial Reporting Process," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-10.
Tamas Attila Szora & JoldoÅŸ (Udrea) Ana-Maria & Dobra Iulian & Turta Irina, 2012. "The Principle Of Business Continuity In Terms Of Financial Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-13.
Sorin Briciu & Constantin Groza & Alina PuÅ£an, 2012. "Small Business Development During The Crisis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-2.
Sorinel CÄƒpuÅŸneanu & Cristian-Marian Barbu & Hassan Danial Aslam, 2012. "New Dimensions Of Performance Measurement," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-3.
Iuliana Cenar, 2012. "Call For Professional Judgment Policy And Accounting Estimates Changes Within Public Institutions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-4.
Florin Mihai & Bogdan Stefan Ionescu & Iuliana Mariana Ionescu & Laura Tudoran, 2012. "It&C Applications In Cabinets Of Accounting Expertise: Theoretical And Empirical Exploration," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-7.
Diana MureÅŸan, 2012. "Retrospective Of Financial Reporting On Capital Market," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-8.
Dan Topor & Sorinel CÄƒpuÅŸneanu & Alina PuÅ£an, 2012. "Evolution And Performance Analysis For Wine Entities In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-9.
Maria RADU, 2012. "Corporate Governance, Internal Audit and Environmental Audit - The Performance Tools in Romanian Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(1), pages 112-130, March.
Stefan BUNEA & Marian SACARIN & Mihaela MINU, 2012. "Romanian Professional Accountants’ Perception on the Differential Financial Reporting for Small and Medium-Sized Enterprises," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(1), pages 27-43, March.
Ahmet TUREL & Asli TUREL & Belverd E. NEEDLES, Jr., 2012. "Financial Characteristics of High Performance Companies in Turkey: A Comparative Analysis of Stable Economy in the Financial Crisis Era," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(1), pages 4-26, March.
Pavel NASTASE & Simona Felicia UNCHIASU, 2012. "Assessment of the IT Governance Perception within the Romanian Business Environment," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(1), pages 44-55, March.
Andrei STANCIU & Florin MIHAI & Ofelia ALECA, 2012. "Social Networking as an Alternative Environment for Education," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(1), pages 56-75, March.
Nadia ALBU & Camelia Iuliana LUNGU, 2012. "A Profile of JAMIS Publications between 2006 and 2012. Reflections on the Journey towards Internationalization," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 141-162, June.
Catalin Nicolae ALBU & Serban TOADER, 2012. "Bridging the Gap between Accounting Academic Research and Practice: Some Conjectures from Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 163-173, June.
Mihaela IONASCU & Ion IONASCU, 2012. "The Use of Accounting Information by Financial Analysts in Emergent Markets: The Case of Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 174-186, June.
Razvan NAN, 2012. "Comments on “The Use of Accounting Information by Financial Analysts in Emergent Markets: The Case of Romania”," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 187-190, June.
Madalina GIRBINA & Mihaela MINU & Stefan BUNEA & Marian SACARIN, 2012. "Perceptions of Preparers from Romanian Banks Regarding IFRS Application," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 191-208, June.
Andrei DOCHIA, 2012. "Comments on “Perceptions of Preparers from Romanian Banks Regarding IFRS Application”," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 209-212, June.
Diana Elisabeta BALACIU & Victoria BOGDAN & Ioana Teodora MESTER & Dana GHERAI, 2012. "Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 213-238, June.
Tal LAHAV, 2012. "Comments on “Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices”," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 239-242, June.
Costel ISTRATE, 2012. "Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 243-263, June.
Clemente KISS, 2012. "Comments on “Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets”," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 264-266, June.
Ionel-Alin IENCIU, 2012. "The Relationship between Environmental Reporting and Corporate Governance Characteristics of Romanian Listed Entities," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 267-294, June.
Gheorghita DIACONU, 2012. "Comments on “The Relationship between Environmental Reporting and Corporate Governance Characteristics of Romanian Listed Entities”," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 295-297, June.
Selena AURELI & Federica SALVATORI, 2012. "An Investigation on Possible Links between Risk Management, Performance Measurement and Reward Schemes," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(3), pages 306-334, September.
Raida CHAKROUN & Hamadi MATOUSSI, 2012. "Determinants of the Extent of Voluntary Disclosure in the Annual Reports of the Tunisian Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(3), pages 335-370, September.
Insaf OUERTANI & Salma DAMAK AYADI, 2012. "Auditor Engagement Decision: An Exploratory Study in the Tunisian Context," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(3), pages 371-390, September.
Iulia JIANU & Ionel JIANU, 2012. "The Told and Retold Story of Romanian Accounting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(3), pages 391-423, September.
Ali. A. AL. ZOUBI & Naser. Y. AL. ZOUBI, 2012. "The Adequacy of Accounting Mandatory Disclosure under the Global Financial Crisis. A Field Study in Jordan," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(3), pages 424-441, September.
Uwalomwa UWUIGBE & Jimoh JAFARU & Anijesushola AJAYI, 2012. "Dividend Policy and Firm Performance: A Study of Listed Firms in Nigeria," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(3), pages 442-454, September.
Mihaela IONASCU, 2012. "Fair Value Measurements and Earnings Forecasts Accuracy: Evidence for Romanian Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(4), pages 532-544, December.
Adriana - Sofia DUMITRESCU, 2012. "Intangible Assets: Are These Resources Sufficiently Visible and Properly Controlled?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(4), pages 545-563, December.
Gholamreza ZANDI & Alireza SHAHABI, 2012. "The Impact of Direct Benefits of Control on the Price Informative Value of Voluntary Information Disclosure: An Empirical Study of the Iranian Public Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(4), pages 564-586, December.
Xuguang Sheng & Orie Barron & Maya Thevenot, 2012. "Information Environment and the Cost of Capital: A New Approach," Working Papers 2012-12, American University, Department of Economics.
Sezen Cubukcu, 2012. "A Situation Analysis Related To Ethics Education In Accordance With International Accounting Education Standards Board’S Regulations," Anadolu University Journal of Social Sciences, Anadolu University, vol. 12(1), pages 103-116, March.
Nistor Cristina Silvia & Cistea Andreea, 2012. "The Implications Of Economic Globalization On Accounting Case Study Of Romania," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 21(1), pages 203-216, june.
Diana Eerma & Peter Friedrich & Lorena Mosnja Skare, 2012. "A Standard Framework Of Social Accounting Â€“ The Possibilities Of Integration Into Traditional Accounting System Of Higher Education Institutions," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 21(1), pages 279-314, june.
Hrvoje Percevic & Mirjana Hladika, 2012. "The Impact Of Accounting Treatment Of Financial Instruments Subsequently Measured On The Financial Position And Profitability Of The Croatian Banking Sector," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 21(2), pages 663-692, december.
Bosko Katic & Jelena Vidovic, 2012. "Shortcomes Of Application Of Goverment Accounting In Medical Institutions Â€“ Example Of Zadar General Hospital," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, vol. 21(2), pages 777-794, december.
Liliana Fratini Passi, 2012. "E-invoicing, new trends in Italy and worldwide," BANCARIA, Bancaria Editrice, vol. 2, pages 73-86, February.
Liliana Fratini Passi, 2012. "E-invoicing and new processes and services in the Italian banking industry," BANCARIA, Bancaria Editrice, vol. 10, pages 108-116, October.
Erkki K. Laitinen, 2012. "Profitability, Growth, and Different Flow Ratio Concepts: Implications for Failing Firms," Review of Economics & Finance, Better Advances Press, Canada, vol. 2, pages 112-130, November.
Antonio Somoza Lopez, 2012. "Una aproximacion a la manipulacion de los resultados en las PYMES espanolas," Working Papers in Economics 276, Universitat de Barcelona. Espai de Recerca en Economia.
Fanya Filipova, 2012. "Problems in Defining the Essence and Scope of Financial Accounting," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 116-137.
Carmen Giorgiana Bonaci & Alin Ionel Ienciu & Razvan V. Mustata & Dumitru Matis, 2012. "The Particular Case Of Smes Regarding Financial Reporting And Accounting For Investment Property," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Ioan Pop, 2012. "Taxation, Internationalization And Fiscal Harmonization," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Bojan Đorđević & Mira Đorđević & Dragiša Stanujkić, 2012. "Investor Relations On The Internet: Analysis Of Companies On The Serbian Stock Market," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 57(193), pages 113-136, April- Ju.
Dejan Malinić & Vlade Milićević, 2012. "The Financial And Structural Capabilities Of Key Infrastructure Sectors In Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 57(195), pages 7-42, October -.
BADOI Mariana & BRINZA Diana, 2012. "Legal Considerations Regarding The Introduction And Implement Of The Proposed `Financial Transaction Tax` On Pension Funds. Impact On Transaction Costs," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(1), pages 75-81.
Cristina Aurora BUNEA-BONTAS, 2012. "Theoretical And Practical Considerations Regarding The Cost Calculation Using Direct Costing," Management Strategies Journal, Constantin Brancoveanu University, vol. 18(4), pages 35-39.
Jesse Edgerton, 2012. "Investment, accounting, and the salience of the corporate income tax," Working Papers 1230, Oxford University Centre for Business Taxation.
Philippe Danjou, 2012. "Normes comptables et création de valeur," Revue d'économie financière, Association d'économie financière, vol. 0(2), pages 205-226.
Didier Janci, 2012. "Pourquoi des politiques d'incitation à l'investissement de long terme ?," Revue d'économie financière, Association d'économie financière, vol. 0(4), pages 151-168.
Michel Aglietta & Sandra Rigot, 2012. "Investisseurs à long terme, régulation financière et croissance soutenable," Revue d'économie financière, Association d'économie financière, vol. 0(4), pages 189-200.
Teresa Duarte Atoche & José Ángel Pérez López & José Antonio Camúñez Ruiz, 2012. "Estudio de los gastos de I+D: un análisis empírico en el sector del automóvil," Estudios Gerenciales, Universidad Icesi, September.
Fabián Leonardo Quinche Martín, 2012. "El potencial de los estudios retóricos en la investigación contable," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
Jorge Alexander Rodríguez Otálora, 2012. "Apuntes de economía ortodoxa a la regulación contable, elementos para la comprensión y critica de las normas contables," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
José Juan Déniz Mayor & María Concepción Verona Martel, 2012. "Modelos causales de indicadores en la información corporativa sobre sostenibilidad," Revista Criterio Libre, Universidad Libre - Sede Principal, June.
Rauf Ibragimov & Ignacio Velez Pareja & Jospeh Tham, 2012. "Value Added to Invested Capital (VAIC): New Financial Performance Metric and Valuation Tool," Proyecciones Financieras y Valoración 9600, Master Consultores.
Carlo Magni, 2013. "The Internal Rate of Return Approach and the AIRR Paradigm: A Refutation and a Corroboration," The Engineering Economist, Taylor & Francis Journals, vol. 58(2), pages 73-111.
- Carlo Alberto Magni, 2012. "The Internal-Rate-of-Return approach and the AIRR paradigm: A refutation and a corroboration," Proyecciones Financieras y Valoración 10084, Master Consultores.
Ignacio Velez-Pareja, Felipe Mejia-Pelaez, James W. Kolari & Felipe Mejia-Pelaez & James W. Kolari, 2012. "Blind Man's Buff: On the Search of the Optimal Capital Structure," Proyecciones Financieras y Valoración 10722, Master Consultores.
Viral V. Acharya & Bart M. Lambrecht, 2015. "A Theory of Income Smoothing When Insiders Know More Than Outsiders," The Review of Financial Studies, Society for Financial Studies, vol. 28(9), pages 2534-2574.
- Viral V. Acharya & Bart M. Lambrecht, 2011. "A Theory of Income Smoothing When Insiders Know More Than Outsiders," NBER Working Papers 17696, National Bureau of Economic Research, Inc.
- Lambrecht, Bart & Acharya, Viral, 2012. "A Theory of Income Smoothing When Insiders Know More Than Outsiders," CEPR Discussion Papers 8729, C.E.P.R. Discussion Papers.

Gintaras Černius, 2011. "Confusion Of Accounting Terminology In Lithuania," European Journal of Business and Economics, Central Bohemia University, vol. 3(0), pages 12-161:3, September.
Saidjamol Mahmudov, 2011. "Financial Investment In The Republic Of Uzbekistan: Concept, Objectives, Accounting And Reporting," European Journal of Business and Economics, Central Bohemia University, vol. 3(0), pages 17-181:3, September.
Viral V. Acharya & Peter DeMarzo & Ilan Kremer, 2011. "Endogenous Information Flows and the Clustering of Announcements," American Economic Review, American Economic Association, vol. 101(7), pages 2955-2979, December.
- DeMarzo, Peter & Acharya, Viral & Kremer, Ilan, 2008. "Endogenous Information Flows and the Clustering of Announcements," CEPR Discussion Papers 6985, C.E.P.R. Discussion Papers.
- DeMarzo, Peter & Acharya, Viral & Kremer, Ilan, 2011. "Endogenous Information Flows and the Clustering of Announcements," CEPR Discussion Papers 8680, C.E.P.R. Discussion Papers.
- Viral V. Acharya & Peter M. DeMarzo & Ilan Kremer, 2010. "Endogenous Information Flows and the Clustering of Announcements," NBER Working Papers 16485, National Bureau of Economic Research, Inc.
Nadia Albu & Cătălin Nicolae Albu & Maria Mădălina Gîrbină & Maria Iuliana Sandu, 2011. "The Implications of Corporate Social Responsibility on the Accounting Profession: The Case of Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 13(29), pages 221-234, February.
Mateja Jerman & Gordana Ivankovič, 2011. "The Evolution Of Financial Standards For Small And Medium- Sized Entities "," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 58, pages 13-24, november.
Diana Cozma Ighian, 2011. "Considerations On Applying Fair Value In Romania," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 58, pages 3-11, november.
Costel Istrate, 2011. "Substance Over Form In A Romanian Book-Tax Approach," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2011, pages 29-39, july.
Stefano Azzali & Luca Fornaciari & Caterina Pesci, 2011. "The Value Relevance Of The Performance Of Listed Italian Companies Following The Introduction Of The Ias/Ifrs," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2011, pages 3-18, july.
Marilena Mironiuc & Ioan-Bogdan Robu & Mihaela-Alina Robu, 2011. """Going Concern"" And The Effects Of The Operational Cycle Management. An Empirical Study Concerning The Usage Of Financial Analysis For Obtaining Preliminary Proofs In The Task Of," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2011, pages 41-53, july.
Dmitri Mihailovici PARMAKLI & V. DOGA, 2011. "Cost-Effective Use Of Agricultural Land: A Case Study," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 7, pages 149-156, May.
Costel ISTRATE, 2011. "Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 8, pages 43-61, December.
Ionut Octavian Serban, 2011. "Analisys Of Labour Market And Unemployment In Romania From 2007 To 2010," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(39), pages 1-5.
Assoc. Prof. Victoria Firescu Ph. D, Prof. Jenica Popescu Ph. D, 2011. "The Contribution Of Cash Flow Indicators In Terms Of Information To The Company Performance Analysis," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 4(39), pages 166-173, May.
Carmen Voinescu (Clapan) Ph. D Student & Assoc. Prof. Apostolos Apostolou, 2011. "The Contribution Of Public Relations In Tourism Enterprises," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(39), pages 253-260, May.
Ec. Beleţu Elena Cristina, Ph.D. Student, 2011. "Performance Study On National Forest Administration Romsilva Based On Traditional Indicators," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 4(39), pages 72-80, May.
Marioara Avram, 2011. "Considerations On The Practical Application Of International Auditing Standards Regarding The Environment Of Control," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 1-7.
Cerasela Pîrvu & Anca Mehedin?u & Cristian Pîrvu, 2011. "Analysis And Prognosis Of Costs - Support In Making Decisions," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 100-113.
Mihaela Popa, 2011. "Optimization Of Fiscal Costs Inromania’S Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 114-121.
Maria Sandu, 2011. "The Accountant And Fiscal Point Of View On The Depreciation And The Adjustments For The Depreciation Of Tangible Assets," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 122-133.
Oana Staiculescu, 2011. "Quality – A Global Priority Even In The Context Of The World Economic Crisis," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 138-143.
Valeriu Brabete, 2011. "Delimitation And Interferences Regarding The Accounting Models Related To The Change Of Assets Destination," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 14-21.
Ecaterina Surupaceanu, 2011. "Alternative Conceptual And Determinations Of The Cost Of Capital," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 144-151.
Ecaterina Surupaceanu, 2011. "Firm Performance In The Context Of International Regulations," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 152-157.
Marian Taicu, 2011. "Views On The Application Of Cost Calculation Methods Based On The Constant Ratio Principle In The Bakery Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 158-165.
George Calota & Nicolae-Cristian Juscu, 2011. "The Results Of Practical Application Of Fs And D Methods For Evaluating The Effectiveness Of Management System Of Financial Control In The Joint Stock Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 22-31.
Camelia Constantin, 2011. "Limits Of Traditional Methods Of Cost Calculation And Ways To Improve Them In Fruit And Vegetable Canning Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 32-35.
Marioara Avram & Mihaela Dutescu & Liliana Puican, 2011. "The Importance Of Accounting Information Quality In The Performance Of Statutory Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 50-55.
Mihaela Andreea Nastasie, 2011. "Particularities Regarding Pay System In France," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 96-99.
Daniel Goagara & Sorinel Domnisoru & Sorin Vînatoru, 2011. "Assessment And Accounting Informationspecificto Combinationof Entities, Inthecurrent Economiccontext," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 64-69.
Constanta Iacob & Maria Criveanu & Oana Staiculescu, 2011. "Measuring The Impact Of Creative Management Control On The Smes And Free Enterprises (Professions) Performances," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 76-83.
Cristiana Bogdanoiu, 2011. "Directions To Improve Management Accounting And Cost Calculations In Food Industry Of Manufacturing Dairy Products," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 8-13.
Ion Ionescu, 2011. "Possibilities To Increase The Public Transport Efficiency In R.A.T. Craiova," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 84-91.
Madalina Mihaila, 2011. "Costs Control In Energy Field," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 92-95.
Leti?ia Maria Rof, 2011. "Kaizen Costing Method And Its Role In The Management Of An Entity," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(16), pages 104-109, April.
Daniela Vitan, 2011. "Financial Reporting In Public Institutions And Non-Financial Entities. Similarities And Differences," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(16), pages 27-34, April.
Iuliana Cenar, 2011. "The Approach To Pension Plans Through The Establishment Of Accounting Postulate," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(16), pages 43-48, April.
Sorin-Constantin Deaconu, 2011. "Accounting Treatments Related To Accommodation And Complementary Services Provided By A Hotel Unit In Romania," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(17), pages 41-46, November.
Sorinel Domniºoru & Oana Gherghinescu & Daniel Goagãrã, 2011. "Sequence Of Sales Records Workflow," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(17), pages 51-59, November.
Stanculescu Mimi-Florina, 2011. "Financial Accounting And Business Management System In Process Of Converge Unique European Currency," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(17), pages 60-62, November.
Iuliana Cenar, 2011. "Financial Reporting In Education Institutions The Implications Of The Transition To Accrual Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(13), pages 1-2.
Dana Simona Gherai & Diana Elisabeta Balaciu, 2011. "From Creative Accounting Practices And Enron Phenomenon To The Current Financial Crisis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(13), pages 1-3.
Nicolae Todea & Ionela Cornelia Stanciu & Ana Maria JoldoÅŸ (Udrea), 2011. "Environmental Audit, A Possible Source Of Information For Financial Auditors," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(13), pages 1-7.
Carmen Giorgiana Bonaci & Adriana Tiron Tudor, 2011. "Fair Value Empirical Studies: An Overview On Acconting Research Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-1.
Florin Mihai & Constantin Groza December & Aldescu (Iacob) Elena-Oana, 2011. "Using Web Technology To Improve The Accounting Of Small And Medium Enterprises. An Academic Approach To Implementation Of Ifrs," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-11.
LuminiÅ£a Rus & Mariana FarcaÅŸ, 2011. "The Composition And Structure Of Financial Reporting - Similarities And Differences In The Case Of Air Transport Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-13.
Dan Topor & Ioana Dorin & Alina PuÅ£an, 2011. "The Role Of Cost Information In Decision-Making. Case Study," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-15.
Sorin Briciu & Sorinel CÄƒpuÅŸneanu, 2011. "The Increase Of Performance Of An Entity By The Conversion Of The Hidden Costs," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-2.
Iuliana Cenar, 2011. "Accounting Policies And Treatments Of Contingent Assets And Liabilities In Public Institutions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-5.
Alexandra Corlaciu & Adriana Tiron Tudor, 2011. "Related Party Transactions - Overview," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-6.
Ioana-Maria Dragu & Adriana Tiron Tudor, 2011. "Developing An Econometric Model For Measuring The Evolution Of Information Disclosure - Ias 23 Borrowing Costs -," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(13), pages 1-8.
Renata DYLAG & Malgorzata KUCHARCZYK, 2011. "Recognising Revenue from the Construction of Real Estate in Financial Statements of Developers in Poland," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(1), pages 25-42, March.
Maria MANOLESCU & Aureliana-Geta ROMAN & Mihaela MOCANU, 2011. "Corporate Governance in Romania: from Regulation to Implementation," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(1), pages 4-24, March.
Catalin Nicolae ALBU & Nadia ALBU & Szilveszter FEKETE PALI-PISTA & Dan CUZDRIOREAN VLADU, 2011. "The Power and the Glory of Big 4: A Research Note on Independence and Competence in the Context of IFRS Implementation," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(1), pages 43-54, March.
Paul DIACONU & Nicoleta COMAN & Catalina GORGAN & Vasile GORGAN & Codrina SANDRU, 2011. "The Needs of the Financial Labour Market in Romania and the Answer of the Local Universities to This Social Demand," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(1), pages 55-73, March.
Ramona LAPTES, 2011. "A Fresco of the First Financial Reporting Attempts in Romania: The Period 1837-1920," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(1), pages 74-92, March.
David ALEXANDER & Catalin Nicolae ALBU, 2011. "Introduction to the Special Issue on “National Perspectives on International Accounting Harmonization”," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(2), pages 102-105, June.
Vicky COLE & Joel BRANSON & Diane BREESCH, 2011. "The illusion of comparable European IFRS financial statements. Beliefs of auditors, analysts and other users," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(2), pages 106-134, June.
Adela DEACONU & Anuta BUIGA, 2011. "Accounting and the Environmental Factors - an Empirical Investigation in Post-Communist Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(2), pages 135-168, June.
Razvan V. MUSTATA & Szilveszter FEKETE & Dumitru MATIS & Carmen Giorgiana BONACI, 2011. "Motivating Accounting Professionals in Romania. Analysis after Five Decades of Communist Ideology and Two Decades of Accounting Harmonization," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(2), pages 169-201, June.
Karol Marek KLIMCZAK, 2011. "Market Reaction to Mandatory IFRS Adoption: Evidence from Poland," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(2), pages 228-248, June.
Simona CATUOGNO & Alessandra ALLINI, 2011. "Multiple Evaluation Options & Comparability: Equity Investments in Italy and Spain," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(2), pages 249-274, June.
Deborah BRANSWIJCK & Stefanie LONGUEVILLE & Patricia EVERAERT, 2011. "The Financial Impact of the Proposed Amendments to IAS 17: Evidence from Belgium and the Netherlands," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(2), pages 275-294, June.
Sotirios KARATZIMAS & Stella ZOUNTA & Vagia KYRIAKIDOU, 2011. "Impacts and Changes in the Accounting Policies after the IAS Adoption: A Comparison between the Manufacturing and the Commercial Sector in Greece," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(3), pages 302-317, September.
Mihaela IONASCU, 2011. "Properties of Analysts’ Forecasts for Romanian Listed Companies: How Much Do Firm-Specific Factors Matter?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(3), pages 318-325, September.
Victor-Octavian MULLER, 2011. "Value Relevance of Consolidated Versus Parent Company Financial Statements: Evidence from the Largest Three European Capital Markets," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(3), pages 326-350, September.
Madalina DUMITRU & Daniela Artemisa CALU & Catalina GORGAN & Adriana CALU, 2011. "A Historical Approach of Change in Management Accounting Topics Published in Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(3), pages 375-396, September.
Cemal Elitas & Feyyaz Yildiz & Mustafa Uc, 2011. "Environment Of Accouting Science: A Comparative Between Anglo-Saxon And Continent Europe," Anadolu University Journal of Social Sciences, Anadolu University, vol. 11(2), pages 1-18, May.
Ion CROITORU & Emilia VASILE & Nicoleta Adriana GHERGHELAS, 2011. "Functional And Procedural Complementarity Between “Internal Audit” And “Public Internal Audit”," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 1(6(21)), pages 33-42, March.
Mihaela IONA?CU, 2011. "Financial Disclosure Of Listed Romanian Companies And Analysts' Forecast Accuracy: An Exploratory Research," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 1(6(21)), pages 50-56, March.
Younes H. AKLE, 2011. "Financial Reporting Timeliness In Egypt: A Study Of The Legal Framework And Accounting Standards," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 1(6(21)), pages 81-91, March.
Mariana MAN & Ioan Constantin DIMA & Valentina MINEA, 2011. "Accounting And Fiscal Policies Regarding The Treatment Of Assets’ Depreciation – National And International," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 30(2(22)), pages 32-48, June.
Aurelia GRIGORE & Mariana RADU, 2011. "Towards An Operational And Foreseeable Administration Accounting," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 30(2(22)), pages 73-80, June.
Younes H. AKLE, 2011. "The Relationship Between Corporate Governance And Financial Reporting Timeliness For Companies Listed On Egyptian Stock Exchange “An Empirical Study”," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 30(2(22)), pages 81-90, June.
Younes H. AKLE, 2011. "The Relationship Between Financial Reporting Timeliness And Attributes Of Companies Listed On Egyptian Stock Exchange "An Empirical Study"," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 23(3), pages 83-103, september.
Lucian MUNTEANU, 2011. "Cost Of Equity, Financial Information Disclosure, And Ifrs Adoption: A Literature Review," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 24(4), pages 67-80, december.
Mihai Deju, 2011. "Consolidated Financial Statements – in IAS 27 perspective," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 16-17.
Daniela Postolache (Males), 2011. "Accounting Practice and Intelligent Technologies," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 16-17.
Aristita Rotila, 2011. "Cash Advance Accounting: Accounting Regulations and Practices," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 16-17.
Florentin - Emil Tanasa & Doina Prodan (Palade), 2011. "Similarities and disparities between Romanian individual and consolidated financial group statements," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 16-17.
Roberto Nicastro & Franco Tutino, 2011. "Italian banks’ profitability: improvement strategies, business models, constraints," BANCARIA, Bancaria Editrice, vol. 9, pages 02-22, September.
Maria Luisa Giachetti, 2011. "Italian banks’ trend in the first half of 2011," BANCARIA, Bancaria Editrice, vol. 12, pages 00, December.
Nicholas Apergis & John Sorros, 2011. "Long-Term Debt and the Value of the Firm,Evidence from International Listed Manufacturing Firms," Review of Economics & Finance, Better Advances Press, Canada, vol. 1, pages 60-72, February.
Pieter Buys & Danie Schutte, 2011. "The Impact Of The Statement Of Gaap For Sme’S In South Africa," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Danie Schutte & Pieter Buys, 2011. "An Analysis Of Sme Financial Statements After The Adoption Of Ifrs For Smes A South African Case Study," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Daniel Pérez & Vicente Salas-Fumás & Jesús Saurina, 2011. "Do dynamic provisions reduce income smoothing using loan Loss provisions?," Working Papers 1118, Banco de España.
Mirko Andrić & Kristina Mijić & Dejan Jakšić, 2011. "Financial Reporting and Characteristics of Impairment of Assets in Republic of Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 56(189), pages 101-116, April – J.
Francis, Bill & Hasan, Iftekhar & Wu, Qiang, 2011. "The impact of CFO gender on bank loan contracting," Research Discussion Papers 18/2011, Bank of Finland.
Fernando Caio Galdi & Rodrigo Falco Lopes, 2011. "Equity Valuation and Accounting Numbers: Applying Zhang (2000) and Zhang and Chen (2007) models to Brazilian Market," Brazilian Review of Finance, Brazilian Society of Finance, vol. 9(1), pages 131-157.
Michel Aglietta, 2011. "Risque systémique et politique macroprudentielle : une nouvelle responsabilité des banques centrales," Revue d'économie financière, Association d'économie financière, vol. 0(1), pages 193-204.
Rainer Niemann, 2011. "Asymmetric Taxation and Performance-Based Incentive Contracts," CESifo Working Paper Series 3363, CESifo.
RÃºben Miguel Torcato Peixinho, 2011. "Do analysts know but not say? The case of going-concern opinions," CEFAGE-UE Working Papers 2011_09, University of Evora, CEFAGE-UE (Portugal).
RÃºben Miguel Torcato Peixinho, 2011. "Are analysts misleading investors? The case of goingconcern opinions," CEFAGE-UE Working Papers 2011_22, University of Evora, CEFAGE-UE (Portugal).
Nara Medianeira Stefano, 2011. "Gerenciamento De Custos Em Pequenas Empresas Prestadoras De Servico Utilizando O Activity Based Costing (Abc)," Estudios Gerenciales, Universidad Icesi, December.
Gabriel Rueda Delgado, 2011. "Contabilidad para la equidad y la inclusión social: propuestas para una investigación interdisciplinaria a largo plazo," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, June.
Patricia González González & Tatiana Bermúdez Rodríguez, 2011. "Gerenciando intangibles en empresas de software aplicando el proceso de análisis por jerarquías y el cuadro de mando integral," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, December.
John Trujillo Trujillo & Nelson Álvarez Marín, 2011. "Intercambio y mercado en el pensamiento de max weber," Revista Semestre Económico, Universidad de Medellín, April.
Claudia Gómez Ramírez, 2011. "Conceptos estratégicos para agencias de relaciones públicas en Colombia," Revista Criterio Libre, Universidad Libre - Sede Principal, June.
Joseph Tham & Ignacio Velez Pareja & James Kolari, 2011. "Analytical Solution for Optimal Capital Structure in Perpetuities," Proyecciones Financieras y Valoración 7857, Master Consultores.
Ignacio Vélez & Ricardo Dávila, 2011. "Herramientas de Proyecciones y Proyecciones de los Estados Financieros," Proyecciones Financieras y Valoración 8047, Master Consultores.
Ignacio Vélez & Ricardo Dávila, 2011. "Working Capital Management and Financial Planning (Administración del Capital de Trabajo y Planeación Financiera) (Spanish)," Proyecciones Financieras y Valoración 8049, Master Consultores.
Ignacio Vélez & Ricardo Dávila, 2011. "Introduction to Financial Management (Introducción a la Gerencia Financiera) (Spanish)," Proyecciones Financieras y Valoración 8050, Master Consultores.
Ignacio Vélez & Ricardo Dávila, 2011. "Relationships with Shareholders and Creditors Financial Leverage (Relaciones con Accionistas y Acreedores. Apalancamiento Financiero) (Spanish)," Proyecciones Financieras y Valoración 8051, Master Consultores.
Ignacio Vélez & Ricardo Dávila, 2011. "Break-Even Analysis and Operating Leverage (Análisis De Punto De Equilibrio Y Apalancamiento Operativo - in Spanish)," Proyecciones Financieras y Valoración 8052, Master Consultores.
Ignacio Vélez Pareja & Felipe Mejia-Pelaez & James W. Kolari, 2011. "Optimal Capital Structure for Finite Cash Flows," Proyecciones Financieras y Valoración 8229, Master Consultores.
Rafael Yesid Salas Perez & Juan David Gutierrez & Ignacio Velez Pareja, 2011. "Valor De Los Ahorros En Impuestos Por Deuda En Colombia: Un Estudio Empírico," Proyecciones Financieras y Valoración 9263, Master Consultores.
Viral V. Acharya & Peter DeMarzo & Ilan Kremer, 2011. "Endogenous Information Flows and the Clustering of Announcements," American Economic Review, American Economic Association, vol. 101(7), pages 2955-2979, December.
- DeMarzo, Peter & Acharya, Viral & Kremer, Ilan, 2008. "Endogenous Information Flows and the Clustering of Announcements," CEPR Discussion Papers 6985, C.E.P.R. Discussion Papers.
- DeMarzo, Peter & Acharya, Viral & Kremer, Ilan, 2011. "Endogenous Information Flows and the Clustering of Announcements," CEPR Discussion Papers 8680, C.E.P.R. Discussion Papers.
- Viral V. Acharya & Peter M. DeMarzo & Ilan Kremer, 2010. "Endogenous Information Flows and the Clustering of Announcements," NBER Working Papers 16485, National Bureau of Economic Research, Inc.
Delaney, L. & Thijssen, J., 2011. "Valuing voluntary disclosure using a real options approach," Working Papers 11/06, Department of Economics, City University London.
Kenton B. Walker & Gary M. Fleischman & Eric N. Johnson, 2011. "Perceptions Of Management Accounting Services," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(1), pages 111-123.
Albert D. Spalding, Jr, 2011. "Mark-To-Market And The Widening Gap Between Financial And Tax Accounting," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(1), pages 125-137.
Rogelio J. Cardona, 2011. "Changes In Equity Compensation Plans: Evidence From The U.S. Capital Markets," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(2), pages 41-52.
Peter Harris & Paul R. Kutasovic, 2011. "Did Exit Pricing Under Fasb 157 Contribute To The Subprime Mortgage Crisis?," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(2), pages 97-104.
Ã–nder Kaymaz & Yasemin Zengin KaraibrahimoÄŸlu, 2011. "Early Observations On The Quality Of Ifrs Reports: Evidence From Turkey," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(3), pages 27-40.
Peter Harris, 2011. "Should Last In First Out Inventory Valuation Methods Be Eliminated?," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(4), pages 53-67.
Francisco Sousa Fernandez & MarÃa Mercedes Carro Arana, 2011. "Eps Differences Using Different Earnings Measurement Methods Evidence From Spain," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(4), pages 69-81.
I Putu Sugiartha Sanjaya, 2011. "The Influence Of Ultimate Ownership On Earnings Management: Evidence From Indonesia," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 5(5), pages 61-69.
Ã–nder Kaymaz & Ã–zgÃ¼r Kaymaz, 2011. "Using Deposit Interest Rates In Setting Loan Interest Rates: Evidence From Turkey," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 5(3), pages 45-53.
Siti Mariana Taliyang & Rohaida Abdul Latif & Nurul Huda Mustafa, 2011. "The Determinants Of Intellectual Capital Disclosure Among Malaysian Listed Companies," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, vol. 4(3), pages 25-33.
Sebastian Brauer & Carl-Friedrich Leuschner & Frank Westermann, 2011. "Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms," IEER Working Papers 87, Institute of Empirical Economic Research, Osnabrueck University.
Ildikó Réka CARDOS & Stefan PETE, 2011. "Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?," Romanian Journal of Economics, Institute of National Economy, vol. 32(1(41)), pages 151-168, June.
Cristina-Ionela Fadur, 2011. "Intangible Assets – An Open Issue," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 3(4), pages 508-514, December.
Watanabe, Mariko & Yanagawa, Noriyuki, 2011. "Ex ante bargaining and ex post enforcement in trade credit supply: theory and evidence from China," IDE Discussion Papers 279, Institute of Developing Economies, Japan External Trade Organization(JETRO).
Mark Bagnoli & Hsin-Tsai Liu & Susan Watts, 2011. "Family firms, debtholder–shareholder agency costs and the use of covenants in private debt," Annals of Finance, Springer, vol. 7(4), pages 477-509, November.
Erkki Laitinen, 2011. "Assessing viability of Finnish reorganization and bankruptcy firms," European Journal of Law and Economics, Springer, vol. 31(2), pages 167-198, April.
Stergios Leventis & Panagiotis Dimitropoulos & Asokan Anandarajan, 2011. "Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks," Journal of Financial Services Research, Springer;Western Finance Association, vol. 40(1), pages 103-122, October.
Fatima Alali & Bikki Jaggi, 2011. "Earnings versus capital ratios management: role of bank types and SFAS 114," Review of Quantitative Finance and Accounting, Springer, vol. 36(1), pages 105-132, January.
Asokan Anandarajan & Bill Francis & Iftekhar Hasan & Kose John, 2011. "Value relevance of banks: global evidence," Review of Quantitative Finance and Accounting, Springer, vol. 36(1), pages 33-55, January.
Mohamed Elbannan, 2011. "Accounting and stock market effects of international accounting standards adoption in an emerging economy," Review of Quantitative Finance and Accounting, Springer, vol. 36(2), pages 207-245, February.
Jeff Boone & Inder Khurana & K. Raman, 2011. "Investor pricing of CEO equity incentives," Review of Quantitative Finance and Accounting, Springer, vol. 36(3), pages 417-435, April.
Mariarosaria Agostino & Danilo Drago & Damiano Silipo, 2011. "The value relevance of IFRS in the European banking industry," Review of Quantitative Finance and Accounting, Springer, vol. 36(3), pages 437-457, April.
Tsung-Kang Chen & Hsien-Hsing Liao & Chia-Wu Lu, 2011. "A flow-based corporate credit model," Review of Quantitative Finance and Accounting, Springer, vol. 36(4), pages 517-532, May.
Huong Higgins, 2011. "Forecasting stock price with the residual income model," Review of Quantitative Finance and Accounting, Springer, vol. 36(4), pages 583-604, May.
Derek Oler & James Waegelein, 2011. "Can long-term performance plans mitigate the negative effects of stock consideration and high cash for acquirers?," Review of Quantitative Finance and Accounting, Springer, vol. 37(1), pages 63-86, July.
Xu Li, 2011. "Behavioral theories and the pricing of IPOs’ discretionary current accruals," Review of Quantitative Finance and Accounting, Springer, vol. 37(1), pages 87-104, July.
James Bannister & Harry Newman & Joseph Weintrop, 2011. "Tests for relative performance evaluation based on assumptions derived from proxy statement disclosures," Review of Quantitative Finance and Accounting, Springer, vol. 37(2), pages 127-148, August.
Benjamas Jirasakuldech & Donna Dudney & Thomas Zorn & John Geppert, 2011. "Financial disclosure, investor protection and stock market behavior: an international comparison," Review of Quantitative Finance and Accounting, Springer, vol. 37(2), pages 181-205, August.
L. Gil-Alana & R. Iniguez-Sanchez & G. Lopez-Espinosa, 2011. "Endogenous problems in cross-sectional valuation models based on accounting information," Review of Quantitative Finance and Accounting, Springer, vol. 37(2), pages 245-265, August.
José Curto & José Pinto & Ana Morais & Isabel Lourenço, 2011. "The heteroskedasticity-consistent covariance estimator in accounting," Review of Quantitative Finance and Accounting, Springer, vol. 37(4), pages 427-449, November.
Xiaowen Jiang, 2011. "The smoothing of pension expenses: a panel analysis," Review of Quantitative Finance and Accounting, Springer, vol. 37(4), pages 451-476, November.
Gheorghe Lepadatu & Vasile Bleotu & Doina Maria Tilea, 2011. "Developments in the Romanian Accounting System Architecture Due to the Phenomenon of Globalization of Economies and European Integration," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 3(1-2), pages 13-19, March-Jun.
VIOREL Batca & Corina Graziella Dumitru, 2011. "Resumptions and Developments Regarding The Aactivity Based Costing Method," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 3(1-2), pages 87-95, March-Jun.
Gheorghe Lepadatu, 2011. "Disaggregated Financial-Accounting Information for Users (Concrete Measures to Improve International Financial Reporting)," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 3(3-4), pages 18-22, September.
Akinobu Shuto & Takuya Iwasaki, 2011. "Stable Shareholdings, the Decision Horizon Problem, and Patterns of Earnings Management," Discussion Paper Series DP2011-18, Research Institute for Economics & Business Administration, Kobe University, revised May 2014.
Shyam Sunder, 2011. "Paradox of Writing Clear Rules: Interplay of Financial Reporting Standards and Engineering," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 1, pages 119-130, December.
Keiichi Kubota & Hitoshi Takehara, 2011. "Market Efficiency, Role of Earnings Information, and Stock Returns: A Vector Autoregressive Model Approach," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 1, pages 17-37, December.
Hiroyuki Ishikawa, 2011. "Empirical Analysis on the Dividend Life-Cycle Theory: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 1, pages 39-60, December.
Shin'ya Okuda, 2011. "Who Benefits from the Adoption of IFRS?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 1, pages 61-69, December.
Norio Kitagawa & Masatoshi Gotoh, 2011. "Implied Cost of Capital over the Last 20 Years," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 1, pages 71-104, December.
Ramírez Córcoles, Yolanda & Santos Peñalver, Jesús F. & Tejada Ponce, Ángel, 2011. "Beneficios y costes de la divulgación de información sobre capital intelectual: evidencia empírica en las universidades públicas españolas/Benefits and Costs of Intellectual Capital Disclosure: Empiri," Estudios de Economia Aplicada, Estudios de Economia Aplicada, vol. 29, pages 905(28á.)-9, Diciembre.
Martin Ruf, 2011. "Why is the Response of Multinationals' Capital-Structure Choice to Tax Incentives That Low? Some Possible Explanations," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 67(2), pages 123-144, June.
Hans B. Christensen & Luzi Hail & Christian Leuz, 2016. "Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement," The Review of Financial Studies, Society for Financial Studies, vol. 29(11), pages 2885-2924.
- Hans B. Christensen & Luzi Hail & Christian Leuz, 2011. "Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement," NBER Working Papers 16737, National Bureau of Economic Research, Inc.
Kevin S. Markle & Douglas A. Shackelford, 2011. "Cross-Country Comparisons of Corporate Income Taxes," NBER Working Papers 16839, National Bureau of Economic Research, Inc.
Viral V. Acharya & Bart M. Lambrecht, 2015. "A Theory of Income Smoothing When Insiders Know More Than Outsiders," The Review of Financial Studies, Society for Financial Studies, vol. 28(9), pages 2534-2574.
- Viral V. Acharya & Bart M. Lambrecht, 2011. "A Theory of Income Smoothing When Insiders Know More Than Outsiders," NBER Working Papers 17696, National Bureau of Economic Research, Inc.
- Lambrecht, Bart & Acharya, Viral, 2012. "A Theory of Income Smoothing When Insiders Know More Than Outsiders," CEPR Discussion Papers 8729, C.E.P.R. Discussion Papers.
Anne Grethe J. Pedersen, 2011. "Der Stakeholderdialog zwischen Regulierung und Rhetorik. Eine empirische Studie der dargestellten Dialogorientierung in deutschen und daenischen Geschaeftsberichten (Stakeholder Dialogue between Regul," Zeitschrift für Wirtschafts- und Unternehmensethik - Journal for Business, Economics & Ethics, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 12(1), pages 87-103.
Poterba, James M. & Rao, Nirupama S. & Seidman, Jeri K., 2011. "Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes," National Tax Journal, National Tax Association;National Tax Journal, vol. 64(1), pages 27-57, March.
- James Poterba & Nirupama Rao & Jeri Seidman, 2007. "Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes," NBER Working Papers 12923, National Bureau of Economic Research, Inc.
Lilia Rangelova, 2011. "How to Establish Useful Customer Profitability Reporting," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 125-130, July.
Lilia Rangelova, 2011. "Discussion on the Costing Systems in Banking," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 133-139, Janyary.
Popa Dorina Nicoleta & Belenesi Marioara & Mester Ioana Teodora, 2011. "An Investigative Study Regarding Smes Specific Accounting Policies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 463-652, July.
Blidisel Rodica Gabriela & Popa Adina Simona & Farcane Nicoleta, 2011. "Challenges Of Environmental Accounting And Taxation In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 539-544, July.
Mario Carrara & Diogenis Baboukardos & Cunningham Garry M. & Hassel Lars G., 2011. "The Impact Of Ifrs On Reporting For Business Combinations: An In-Depth Analysis Using The Telecommunications Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 557-593, July.
Cuzdriorean - Vladu Dan Dacian & Albu Catalin Nicolae & Albu Nadia & Fekete Szilveszter, 2011. "A Longitudinal Analysis Regarding The Evolution Of Profit Tax Regulations In Romania - An Empirical View," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 594-601, July.
Deaconu Adela, 2011. "Principles- And Rules-Based Accounting Debate. Implications For An Emergent Country," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 602-608, July.
Dicu Roxana-Manuela, 2011. "The Transparency In The Reporting Of Intellectual Capital: Between The Management Responsibility And The Stakeholders' Requirements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 609-615, July.
Matis Dumitru & Bonaci Carmen Giorgiana, 2011. "Recent Developments Of The Financial Reporting Model: Theoretical Studies In Review," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 629-635, July.
Muller Victor - Octavian, 2011. "Evidence From The German Capital Market Regarding The Value Relevance Of Consolidated Versus Parent Company Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 636-642, July.
Rof Letitia Maria & Farcane Nicoleta, 2011. "Current State And Evolution Perspectives For Management Accounting In The Energy Sector By Implementing The Abc Method," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 653-660, July.
Vladu Alina Beattrice & Grosanu Adrian, 2011. "Some Insights Regarding Creative Accounting In Romanian Accounting Environment - Regulators, Financial Auditors And Professional Bodies Opinion," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 661-668, July.
Gazzola Patrizia & Meo Colombo Carlotta, 2011. "The Role Of The Sustainability Report In Capitalistic Firm," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 243-250, December.
Andreicovici Ionela - Irina, 2011. "Examine The Past For Going Further: A Literature Review In The Field Of Fair Value," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 453-458, December.
Bogdan Victoria & Platon Judit & Popa Dorina Nicoleta, 2011. "Intellectual Capital Reporting And Disclosure In The Annual Reports Of Romanian Manufacturing Listed Companies Â€" Methodology And Discussion Of Results," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 466-476, December.
Briciu Sorin & Scorte Carmen, 2011. "The Profit Target In A Restauration Unit," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 477-483, December.
Danciu Radu & Deac Marius, 2011. "Issues Related To The Accounting Treatment Of The Tangible And Intangible Assets Depreciation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 498-502, December.
Manea Marinela-Daniela, 2011. "The Depreciated Replacement Cost - Representation Of Fair Value In Accounting. Tendencies And Perspectives In The Romanian Accounting Practice," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 550-556, December.
MEGAN Ovidiu, 2011. "Professional Judgment And Creative Accounting Under Ifrs In Ex-Communist Countries: Case Of Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 564-570, December.
Negrea Laura Georgeta & Matis Dumitru & Mustata V. Razvan, 2011. "Free Cash Flow As Part Of Voluntary Reporting. Literature Review," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 591-596, December.
Negrea Laura Georgeta & Matis Dumitru & Mustata V. Razvan, 2011. "Cash Flow Reporting And Creative Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 597-602, December.
Nistor Cristina, 2011. "A New Aproach Of Conceptual Framework For General Purpose Financial Reporting By Public Sector Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 603-609, December.
Silvestri Antonella & Veltri Stefania, 2011. "Comparing Experiences In Reporting Intellectual Capital In Universities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 618-624, December.
Tara Ioan Gheorghe, 2011. "The Going Concern - Theory And Practice In The Financial Audit," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 631-635, December.
Veltri Stefania, 2011. "The Intellectual Capital Statement And The Balanced Scorecard As Complementary Models In Measuring Firm Intangibles," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 636-642, December.
Vladu Alina Beattrice & Cuzdriorean Dan Dacian, 2011. "Detection Of Earnings Management - A Proposed Framework Based On Accruals Approach Research Designs," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 643-648, December.
David Delia & Pojar Daniela, 2011. "Stages Of Development Within The Romanian Financial Accounting System In Terms Of Labour Protection For The Employed Workers In Romania And In Other European Countries," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 864-870, December.
Ionita Predescu Lorena & Radu Florin & Tabirca Alina Iuliana, 2011. "Needs Of Local Sustainable Development," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 91-97, December.
Bogdan Victoria & Platon Judit & Farcas Mariana, 2011. "Intellectual Capital Reporting And Disclosure In The Annual Reports Of Romanian Manufacturing Listed Companies Â€" Theoretical Framework," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(special), pages 275-283, July.
Tiron - Tudor Adriana & Fekete Szilvester & Dragu Ioana - Maria, 2011. "Ifrs Compliance Regarding Information Disclosed By Companies In Consolidated Financial Statements - Case Study On Ias 23 Borrowing Costs Applicability-," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(special), pages 289-295, July.
Cunningham Gary M. & Fagerstrom Arne & Hassel Lars G., 2011. "Accounting For Sustainability: What Next? A Research Agenda," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(special), pages 97-111, July.
David Hirshleifer & Sonya S. Lim & Siew Hong Teoh, 2011. "Limited Investor Attention and Stock Market Misreactions to Accounting Information," The Review of Asset Pricing Studies, Society for Financial Studies, vol. 1(1), pages 35-73.
- Hirshleifer, David & Teoh, Siew Hong, 2005. "Limited Investor Attention and Stock Market Misreactions to Accounting Information," Working Paper Series 2005-24, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
Richard A. Lambert & Christian Leuz & Robert E. Verrecchia, 2011. "Information Asymmetry, Information Precision, and the Cost of Capital," Review of Finance, European Finance Association, vol. 16(1), pages 1-29.
- Richard A. Lambert & Christian Leuz & Robert E. Verrecchia, 2009. "Information Asymmetry, Information Precision, and the Cost of Capital," NBER Working Papers 14881, National Bureau of Economic Research, Inc.
David Hirshleifer & Siew Hong Teoh & Jeff Jiewei Yu, 2011. "Short Arbitrage, Return Asymmetry, and the Accrual Anomaly," The Review of Financial Studies, Society for Financial Studies, vol. 24(7), pages 2429-2461.
- Hirshleifer, David & Teoh, Siew Hong & Yu, Jeff Jiewei, 2009. "Short Arbitrage, Return Asymmetry And The Accrual Anomaly," MPRA Paper 16487, University Library of Munich, Germany.
Ionescu Iancu Octavian, 2011. "Financial Auditor’s Professional Judgement and Challenges Faced in a Global Audit Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1016-1019, May.
Ionita (Nistor) Nicoleta & Ionita (Predescu) Lorena, 2011. "European Accounting Normalization between Directives and IFRS Standards," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1039-1044, May.
Istudor Ileana Iulia & Mocanu Florina & Predescu Lorena, 2011. "Opinions and Controversy regarding Fair Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1076-1081, May.
Asalos Nicoleta & Georgescu Cristina Elena, 2011. "Economic and Accounting Issues Regarding Business Combination," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 110-114, May.
Manea Marinela – Daniela, 2011. "Replacement Value - Representation of Fair Value in Accounting. Techniques and Modeling Suitable for the Income Based Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1187-1192, May.
Mircea Mirela Cristina & Bucur Iulia Andreea, 2011. "Path to Achieve Global Convergence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1376-1380, May.
Moraru Maria, 2011. "Introduction in the Accounting Systems Convergence and Convergence as an Accounting Concept," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1408-1413, May.
Paliu - Popa Lucia & Cosneanu Lavinia, 2011. "General Issues Concerning the Reconciliation of the Accounting Earnings with the Taxable Earnings," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1578-1582, May.
Paliu - Popa Lucia & Dina Ionela-Claudia, 2011. "Basic Problems Concerning Budgeting in Coal Extraction Units," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1583-1587, May.
Balan Ioana, 2011. "Intangible Assets – Important Resources or Barriers in the Development of the Organisations ?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 159-163, May.
Pa?cu Ana-Maria, 2011. "The Accounting Information: between Handling and Audit Quality," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1604-1607, May.
Petre Mihaela Cosmina, 2011. "Role of Share Based Compensations in Romanian Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1634-1637, May.
Petroianu Grazia – Oana, 2011. "The Contribution of Accountancy Intelligence to the Development of the Economic Intelligence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1644-1648, May.
Rof Letiþia Maria & Stanciu Ionela Cornelia, 2011. "Improvement of Managerial Accounting in Electricity Industry by Applyng the ABC Method (Activity Based Costing)," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1818-1821, May.
Ruse Elena & Elefterie Liana, 2011. "Decision-Making through Costs and Relevant Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1870-1874, May.
Ruse Elena & Elefterie Liana, 2011. "Influence of the Cost Structure in order to Manage the Relation Risk-Return," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1875-1878, May.
Boca (Rakos) Ileana – Sorina & Vatasoiu Cristian Ionel, 2011. "Managerial Accounting Principles and Cost Calculation Used by Economic Entities in the Coal Mining Industry," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 191-195, May.
Solomon Daniela Cristina & Dragomirescu Simona Elena, 2011. "In addition to classical indicators used in financial analysis also occur modern performance measurement indicators that are considering the concept of value creation. With enterprise’s modern perform," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1949-1952, May.
Boghean Cristina Iuliana, 2011. "Qualities and Requirements of the Financial – Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 196-199, May.
Stanciu Ionela Cornelia & Rof Letiþia Maria, 2011. "Accounting Policies Regarding Environmental Costs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1986-1991, May.
Boghean Cristina Iuliana, 2011. "From the Standardization to the Internationalization of the Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 200-202, May.
Trandafir Raluca Andreea & Truicã Luiza Denisa, 2011. "The Analysis of the Operational Efficiency," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 2144-2147, May.
Trandafir Raluca Andreea & Truicã Luiza Denisa, 2011. "The Assessment of the Founding Structure," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 2148-2153, May.
Vãrzaru Anca Antoaneta, 2011. "Management Control and Remuneration System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 2274-2277, May.
Bran (Stan) Nicoleta Cornelia & Margarit (Stanescu) Sorina-Geanina & Dragulescu Rodica, 2011. "Interest and Role of the Economic and Financial Analysis in the System of Management Sciences," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 252-256, May.
Breuer Adela & Lesconi Frumusanu Mihaela & Jurchescu Dorel, 2011. "The Accountant Instrumentation of the Tangible Fixed Assets for the Companies in the Construction Field," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 265-269, May.
Cîndea Moise & Durdureanu Corneliu & Ciurariu Gabriela, 2011. "Significant Historic Reference Points on Accountancy at Global Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 401-406, May.
Constantin Nicolae Vasile & Alexandru Georgiana, 2011. "Internal Audit and Risk Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 434-437, May.
Costuleanu Carmen Luiza, 2011. "Quantification and Reflection of Economic Operations with Goods and Services in National Accounts," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 447-450, May.
Cretu Laura, 2011. "Changes Management Accounting Faces in the Knowledge based Economy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 467-471, May.
Dragomirescu Simona Elena & Solomon Daniela Cristina, 2011. "Activity Based Costing versus Traditional Technique," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 660-664, May.
Dragu Gabi Georgiana & Marinescu Desiree, 2011. "Energy Efficiency Contracts – A Challenge for Public Institutions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 665-670, May.
Alexandru Georgiana & Constantin Nicolae Vasile, 2011. "Internal Audit - Pillar of Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 69-72, May.
Dumitru Franca, 2011. "Opportunities for Upgrading the Local Community Budget," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 706-710, May.
Dumitru Franca, 2011. "The Specifics of Expenditures’ Execution at Public Institutions of Culture," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 711-714, May.
Florea Gheorghe, 2011. "Some Aspects Concerning the Statement of the Cash-Flow Within the Public Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 746-749, May.
Florea Gheorghe, 2011. "Measurement and Appraisal in the Accounting System of the Economic Entities of Romania Within the Public Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 750-753, May.
Gâdau Liana, 2011. "The Normalization Process of Recognition of the Elements in the Financial Statements. The Credibility and Relevance of Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 778-781, May.
Georgescu Cristina Elena & Asalos Nicoleta, 2011. "The Usability of the Dashboard and of the Balanced Scorecard in the Context of Decision Making," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 788-792, May.
Grosu Maria, 2011. "Corporate Responsibility and Control Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 878-883, May.
Gudan Paulina & Oprea Margareta, 2011. "Credit Risk and the Change in Fair Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 896-899, May.
Gudan Paulina & Oprea Margareta, 2011. "Financial Instruments. Nature and Extent of Risks," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 900-902, May.
Pravãþ Ionela-Cristina & Pãcurari Doina, 2011. "Factoring – Current Method of Financing Foreign Trade in the Context of Global Financial Crisis. Presentation, Analysis and Accounting Treatment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1109-1113, May.
Radu Florin, 2011. "Green Accounting – From Green Policy to Eco-Balance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1114-1117, May.
Rof Letiþia Maria & Stanciu Ionela Cornelia, 2011. "Views on the Purpose of Management Accounting in the Romanian Energy Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1138-1140, May.
Rotariu Valentin & Tak Isa, 2011. "Financial Crisis’ Effects on Financial Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1141-1145, May.
Cãlean Ioana, 2011. "The Crisis Situations in the Forestry Domain - Beyond the Appearances," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 174-179, May.
Andreescu Gabriela & Eftene Nicoleta, 2011. "Scoreboard—Managerial Accounting Instrument – Prerequisites for its Implementation in Public Cultural Institutions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 22-27, May.
Condrea Elena, 2011. "Tax Evasion - the Main Component of the Underground Economy Matrix in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 237-242, May.
Dragu Gabi Georgiana, 2011. "The Reflections of Risks and Uncertainties within the Enterprise’s Performance –Provisions, Contingent Assets / Debts in Public Institutions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 376-380, May.
Enachi Mihaela, 2011. "Preoccupations in the Field of Integrated Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 413-418, May.
Grosu Maria, 2011. "Corporate Social Responsibility in Romania. Case Study," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 540-545, May.
Horga Vasile, 2011. "The Determination of Companies’ Fiscal Profit and Profit Tax," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 580-585, May.
Lenghel Radu Dorin, 2011. "Study on Accounting for Assets use Change," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 707-710, May.
Bãlan Ioana, 2011. "The Decision to Invest in the Crisis Situation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 72-77, May.
Lupaºc Adrian & Lupaºc Ioana & Zamfir Cristina Gabriela, 2011. "Actual Application of the Intelligent Systems and their Implications in Financial-Accounting Field," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 728-733, May.
Mititelu Cãtãlina, 2011. "Regulations regarding the Organisation and the Governance of the Accounting by the Legal Persons without Patrimonial Purposes," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 815-820, May.
Motoniu Ioan Dumitru, 2011. "Consolidated Accounts – Management Instrument for the Group of Companies and for the Thirds Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 863-868, May.
Motoniu Ioan Dumitru & Vlãdaia (Vlad) Madalina Lucia & Nistor Ion, 2011. "Relation: Information-Management Accounting-Decision, in the Framework of the Managerial Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 869-874, May.
Necsulescu Ecaterina & Onose Valeriu–Laurenþiu, 2011. "Particularities of the Intangible Assets Evaluation in Terms of Financial Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 901-906, May.
Nistor Cristina Silvia & Deaconu Adela, 2011. "Borrowing Costs – Object of IPSAS Review," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 942-946, May.
Nistor Ion, 2011. "Basic Accounting Principles – Reference for the Consolidated Financial Reports," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 947-950, May.
Ben Tims & Ronald Mahieu, 2011. "International Portfolio Choice," Palgrave Macmillan Books, in: Greg N. Gregoriou & Razvan Pascalau (ed.), Nonlinear Financial Econometrics: Forecasting Models, Computational and Bayesian Models, chapter 4, pages 51-73, Palgrave Macmillan.
- Tims, B. & Mahieu, R.J., 2003. "International Portfolio Choice," ERIM Report Series Research in Management ERS-2003-011-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam.
Juta Tikk & Arno Almann, 2011. "Developments in public sector financial management in Estonia," Business and Economic Horizons (BEH), Prague Development Center, vol. 5(2), pages 47-56, April.
Mihaela Lesconi Frumușanu & Adela Breuer & Dorel Jurchescu, 2011. "The Role of Accounting Information Writing and Project Implementation," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(1), pages 121-128.
Cristina Mihaela Nagy & Dumitru Cotleț, 2011. "Specific Aspects of the Technical Reserves of Insurance Accounting," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(1), pages 171-178.
Iuliana Cenar, 2011. "Guiding Marks Regarding the Reasoning of Scientific Research in Accounting," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(1), pages 51-58.
Mariana Man & Liana Gădău, 2011. "The Profit and Loss Account Through the Romanian Accounting Regulations. From European to International," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(2), pages 167-176.
Bogdan Răvaș, 2011. "The Accounting Treatment of the Tourism Unit’s Financial Statements in Agreement with the International Financial Reporting Standards," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(2), pages 257-264.
Ionela Cornelia Stanciu & Ana-Maria Joldoș (Udrea) & Florina Georgeta Stanciu, 2011. "Environmental Accounting, an Environmental Protection Instrument used by Entities," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(2), pages 265-280.
Tünde Veres, 2011. "Activity-Based Cost Allocation and Function Analyzes in Trade," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(2), pages 281-288.
Tünde Veres, 2011. "Accounting Aspects of Pricing and Transfer Pricing," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(2), pages 289-296.
Ileana-Sorina Boca (Rakos), 2011. "Organization of Management Accounting and Cost Calculation of Mining in Jiu Valley," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(2), pages 41-54.
Adela Breuer & Mihaela Lesconi Frumușanu & Beatrix Lighezan Breuer & Dorel Jurchescu, 2011. "External Financing for Construction Entities," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(2), pages 55-62.
Maria Moraru & Franca Dumitru, 2011. "The Risks In The Audit Activity," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(3), pages 187-194.
Marius Pantea & Alina-Elena Andrei (Dănăilă) & Iulia-Daciana Ion (Davițoiu), 2011. "The Granting of Letters Patent From the Point of View of the International Standards of Financial Reporting," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(3), pages 219-228.
Alin Monea, 2011. "Some Aspects Regarding Implications of IAS 2 "Inventory" in Romanian Acounting," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(4), pages 183-190.
Alin Monea, 2011. "Fiscal and Accounting Implications of Income Tax in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(4), pages 191-198.
Mirela Monea & Anca Jarmila Guță, 2011. "The Relevance of the Performance Indicators in Economic and Financial Diagnosis," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(4), pages 207-214.
Mariana Radu, 2011. "The Budgetary Process – Reason for Dissatisfaction," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(4), pages 255-262.
Ramona NEAG & Irina PASCAN, 2011. "From The Assumption Of Continuing The Activity To Insolvency – Debates And Reflections," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 47, pages 229-236, December.
Daniel BOTEZ, 2011. "Some Aspects Regarding Reform Of Romanian Accounting System," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 11-22, December.
Mihaela-Daciana BOLOS & Bradut-Vasile BOLOS, 2011. "Concepts And Risks Related To Trademarks," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 23-36, December.
Nuno Soares & Andrew W. Stark, 2011. "Is there an accruals or a cash flow anomaly in UK stock returns?," CEF.UP Working Papers 1107, Universidade do Porto, Faculdade de Economia do Porto.
Carlos Manuel Ferreira Lima, 2011. "The Applicability of the Principles of Activity-Based Costing System in a Higher Education Institution," Economics and Management Research Projects: An International Journal, Open Access International Journals, vol. 1(1), pages 57-65, June.
Cláudia Maria Ferreira Pereira Lopes & António Cerqueira & Elísio Brandão, 2011. "The financial reporting quality effect on European firm performance," FEP Working Papers 403, Universidade do Porto, Faculdade de Economia do Porto.
Carlos Manuel Ferreira Lima, 2011. "A aplicabilidade dos princípios do sistema de custeio por actividades numa Instituição de Ensino Superior," Teses, Monografias e Livros, Open Access International Journals, edition 1, number 004 edited by Samuel C A Pereira, February.
Irina Dietrich & Hans Gerhard Strohey, 2011. "Die Finanzlage öffentlicher Unternehmen in Deutschland: Statistische Analyse amtlicher Mikrodaten der Jahresabschlüsse," Statistische Diskussionsbeiträge 46, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
Irina Dietrich, 2011. "Die Ertragslage öffentlicher Unternehmen in Deutschland: Statistische Analyse amtlicher Mikrodaten der Jahresabschlüsse," Statistische Diskussionsbeiträge 48, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
Batiz-Lazo, Bernardo & Noguchi, Masayoshi, 2011. "The disciplinary power of accounting-based regulation: the case of building societies, circa 1960," MPRA Paper 28374, University Library of Munich, Germany.
Batiz-Lazo, Bernardo & Noguchi, Masayoshi, 2011. "Improving the system of internal control through regulation: cases of small-sized building societies, circa 1960," MPRA Paper 28564, University Library of Munich, Germany.
Stamatiadis, Filippos & Eriotis, Nikolaos, 2011. "Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework," MPRA Paper 28816, University Library of Munich, Germany.
Goagara, Daniel & Giurca Vasilescu, Laura, 2011. "The Liquidation - based on Evaluation and Accounting Information," MPRA Paper 29585, University Library of Munich, Germany.
Eriotis, Nikolaos & Stamatiadis, Filippos & Vasiliou, Dimitrios, 2011. "Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation," MPRA Paper 30246, University Library of Munich, Germany.
Ben Hamadi, Z. & Bonache, A.B. & Chapellier, Ph. & Mohammed, A., 2011. "Cultural contingency on the antecedents of the complexity of management accounting systems: Evidence from a meta-analysis of individual data," MPRA Paper 30268, University Library of Munich, Germany.
Criveanu, Maria & Iacob, Constanta, 2011. "Role of management control in small and medium enterprises performance assurance," MPRA Paper 31159, University Library of Munich, Germany.
Batiz-Lazo, Bernardo & Noguchi, Masayoshi, 2011. "Auditors and the supervision of retail finance: evidence from two small-sized building societies, 1976-1978," MPRA Paper 32193, University Library of Munich, Germany.
Căpuşneanu, Sorinel/I & Cokins, Gary & Barbu, Cristian Marian, 2011. "The importance of activity-based costing method (ABC) In Romania's business environment changes," MPRA Paper 33152, University Library of Munich, Germany, revised 15 May 2011.
Craigwell, Roland C & Elliott, Wayne A, 2011. "Loan loss provisioning in the commercial banking system of Barbados: practices and determinants," MPRA Paper 33426, University Library of Munich, Germany.
Briciu, Sorin & Căpuşneanu, Sorinel/I, 2011. "The results account of the ABC method. The main source of underlining the performances of an entity," MPRA Paper 33982, University Library of Munich, Germany.
Căpuşneanu, Sorinel/I & Barbu, Cristian Marian, 2011. "Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes," MPRA Paper 34729, University Library of Munich, Germany.
Staszkiewicz, Piotr W., 2011. "Multi entry framework for financial and risk reporting," MPRA Paper 34903, University Library of Munich, Germany.
Krishnankutty, Raveesh & Chakraborty, K. S., 2011. "Determinants of current ratios: a study with reference to companies listed in Bombay stock exchange," MPRA Paper 35063, University Library of Munich, Germany.
Sorinel Capusneanu & Dan Topor & Letitia-Maria Rof, 2011. "General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 1(1), pages 43-50, November.
- Căpuşneanu, Sorinel/I & Topor, Dan & Rof, Letiţia Maria, 2011. "General implementation stages of the ABC method in the Small and Medium-Sized Enterprises," MPRA Paper 36218, University Library of Munich, Germany.
Dan Ioan Topor & Alina Putan & Sorinel Capusneanu, 2011. "The Role of Management Accounting in Providing Information for Making Decision Within an Entity," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 1(2), pages 56-66, December.
- Topor, Dan Ioan & Puţan, Alina & Căpuşneanu, Sorinel/I, 2011. "The role of management accounting in providing Information for making decision within an entity," MPRA Paper 36219, University Library of Munich, Germany.
Choe, Chongwoo & Matsushima, Noriaki, 2013. "The arm's length principle and tacit collusion," International Journal of Industrial Organization, Elsevier, vol. 31(1), pages 119-130.
- Choe, Chongwoo & Matsushima, Noriaki, 2011. "The Arm's Length Principle and Tacit Collusion," MPRA Paper 37295, University Library of Munich, Germany, revised 12 Mar 2012.
Govori, Fadil, 2011. "Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë [Financial statements analysis: Users of financial ratios]," MPRA Paper 46707, University Library of Munich, Germany, revised 03 Apr 2013.
Mohajan, Haradhan & Deb, Suman & Rozario, Steve, 2011. "Environmental accounting and the roles of economics," MPRA Paper 50687, University Library of Munich, Germany, revised 25 Aug 2011.
Konchitchki, Yaniv, 2011. "Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices," MPRA Paper 52928, University Library of Munich, Germany.
Nangia, Vinay Kumar & Agrawal, Rajat & Reddy, K. Srinivasa, 2011. "Business Valuation: Modelling Forecasting Hurdle Rate," MPRA Paper 60420, University Library of Munich, Germany, revised 2011.
Pieter Buys, 2011. "Ontology and epistemology: a transcendental reflection on decision-usefulness as an accounting objective," South African Journal of Economic and Management Sciences, University of Pretoria, Faculty of Economic and Management Sciences, vol. 14(1), pages 92-108, March.
Miloslav Janhuba, 2011. "Ternary bookkeeping by F. V. Ezerski (1836-1916) [Potrojné účetnictví F. V. Jezerského (1836-1916)]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(1), pages 94-98.
Milan Hrdý, 2011. "Relation between Managerial Accounting and Corporate Finance from the Scientific and Pedagogical Point of View [Vztah manažerského účetnictví a podnikových financí z hlediska odborného i pedagogick," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(2), pages 72-81.
Jana Skálová, 2011. "Accounting Regulation of Micro-entities at a Crossroads [Regulace účetnictví mikropodniků na rozcestí]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(3), pages 79-92.
Marie Zelenková, 2011. "True and Fair View in Individual Financial Statements in Comparison of Consolidated Financial Statements after Elimination of Intragroup Sales [Srovnání věrného a poctivého obrazu individuální účet," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(3), pages 93-105.
Hana Březinová & Pavel Štohl, 2011. "Conservative Accounting of Receivables [Zásada opatrnosti v případě pohledávek]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(3), pages 119-124.
Vladimír Zelenka, 2011. "Disclosure of Non-controlling Interests in the Statement of Financial Situation [Zveřejnění nekontrolních podílů v rozvaze]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(3), pages 125-129.
Hana Vomáčková, 2011. "Accounting for Mergers and its Contemporary Problems in the Czech Republic [Účetnictví pro fúze a jeho současné problémy v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 16-31.
Jana Skálová, 2011. "Small Change in Czech Accounting Regulations or Big Change in Accounting Thought [Malá změna účetních předpisů nebo velká změna v účetním myšlení?]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 32-42.
David Procházka, 2011. "Proposals of a New Standard for Revenue Recognition: Open Issues [Otevřené otázky novelizace účetních standardů pro vykazování výnosů]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 43-51.
Artur Rutkouski, 2011. "Analysis of the Relationship between the Profitability of Customers and their Contribution to the Company's Financial Position [Analýza vztahů mezi ziskovostí zákazníků a jejich přínosem k finanční," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 106-118.
Jiří Hammer, 2011. "Activity Based Costing as Way to Streamline Government [Activity Based Costing jako cesta k zefektivnění veřejných financí]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 119-130.
Vladimír Zelenka, 2011. "Full Goodwill Based on the Cost of Acquisition vs. Full Goodwill Based on Value of Acquired Entity [Celkový goodwill založený na pořizovacích nákladech akvizice vs. celkový goodwill založený na hod," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 131-141.
Libuše Müllerová, 2011. "Comparability Illusion [Iluze o srovnatelnosti]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 142-145.
Jindřiška Kouřilová & Zita Drábková, 2011. "Refer to Problems and Possibilities of the Activities of Audit in Present Terms with a View to Recognition of Fraud [K úloze a možnostem činnosti auditu v současných podmínkách se zaměřením na zjiš," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 146-157.
Miloslav Janhuba, 2011. "What is Meant "Financial Records" [Co byla 'účetní evidence']," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 168-171.
Bohuslava Knapová, 2011. "Contemporary Approach of Owners and Managers to Environmental Costs and Externalities of Company Sustainable Development [Současný přístup vlastníků a manažerů k environmentálním nákladům a externa," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2011(4), pages 172-178.
Dana Kovanicová, 2011. "Material Flow Cost Accounting in Czech Environment," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(1), pages 7-18.
Marcela Žárová, 2011. "Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(1), pages 19-38.
Dana Dvořáková, 2011. "Fair Value Measurement in Financial Reporting," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(1), pages 60-75.
Bohumil Král & Libuše Šoljaková, 2011. "Harmonization of Requirements for Professional Competence of Managerial Accountants and Controllers," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(3), pages 7-20.
Hana Vomáčková, 2011. "Measurement Bases for Acquisitions and Mergers in Financial Accounting and in Commercial Law," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(3), pages 21-37.
Zbyněk Halíř, 2011. "Accounting System and Financial Performance Measurements," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(3), pages 38-65.
Jiřina Bokšová, 2011. "Measurement Issues of Financial Placement and Technical Provisions of Czech Insurance Companies," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(3), pages 92-102.
Bohuslava Knapová, 2011. "Economic Value Added and Its Benefit for Owners and Managers of the Czech Company," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(3), pages 103-110.
David Procházka & Cristina Procházková Ilinitchi, 2011. "The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(4), pages 85-100.
David Procházka, 2011. "The Role of Fair Value Measurement in the Recent Financial Crunch," Prague Economic Papers, Prague University of Economics and Business, vol. 2011(1), pages 71-88.
Jaroslav Wagner, 2011. "Měření výkonnosti - vývojové tendence 2. poloviny 20. století [Performance Measurement - Developing Tendencies of the Second Half of the 20th Century]," Politická ekonomie, Prague University of Economics and Business, vol. 2011(6), pages 775-793.
Michel Aglietta, 2011. "Risque systémique et politique macroprudentielle : une nouvelle responsabilité des banques centrales," Revue d'Économie Financière, Programme National Persée, vol. 101(1), pages 193-203.
Chouliaras VASILIOS & Bogas CHRISTOS G., 2011. "Greek banks in the Balkan countries: conclusion derived from analysis of their balance sheets," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 10(1), pages 28-41.
Anne Grethe J. Pedersen, 2011. "Der Stakeholderdialog zwischen Regulierung und Rhetorik. Eine empirische Studie der dargestellten Dialogorientierung in deutschen und daenischen Geschaeftsberichten (Stakeholder Dialogue between Regul," Zeitschrift für Wirtschafts- und Unternehmensethik - Journal for Business, Economics & Ethics, Rainer Hampp Verlag, vol. 12(1), pages 87-103.
Jennifer Kunz & Annegret Quitmann, 2011. "Der Einfluss von Anreizsystemen auf die intrinsische Motivation (The Influence of Incentive Systems on Intrinsic Motivation)," Zeitschrift fuer Personalforschung. German Journal of Research in Human Resource Management, Rainer Hampp Verlag, vol. 25(1), pages 55-76.
Alberto Benoldi & Claudio Sottoriva, 2011. "La Disciplina Della Redazione Del Bilancio Di Esercizo Delle Società Di Calcio. Confronto Con L’Esperienza Internazionale Ed Impatto Del C.D. «Financial Fair Play»," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, vol. 7(1), pages 147-191, June.
Gina Raluca Guse & Cornelia Dascalu & Chirata Caraiani & Camelia Iuliana Lungu & Florian Colceag, 2011. "Exploring Eco-Costs and Externalities Absorption Policies and Procedures in the Context of Global Warming," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 14(40), pages 57-79, June.
Uyar, Ali & Gungormus, Ali Haydar, 2011. "Professional Knowledge and Skills Required for Accounting Majors Who Intend to Become Auditors: Perceptions of External Auditors," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 2(3), pages 1-33, July.
Ozer, Gokhan & Yilmaz, Emine, 2011. "Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 2(4), pages 1-1, October.
Kaygusuz, Sait Y., 2011. "Target Costing for New Product Development Process," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 2(4), pages 1-19, October.
Karacan, Sami & Ergin, Emre, 2011. "Intellectual Capital and Financial Performance in the Banking Sector," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 2(4), pages 1-73, October.
Martins, Carlos & Sá e Silva, Eduardo, 2011. "Sistema De Normalização Contabilística - (Snc)," Working Papers 20/2011, Universidade Portucalense, Centro de Investigação em Gestão e Economia (CIGE).
Bischof, Jannis & Ebert, Michael, 2011. "The Mixed Accounting Model under IAS 39: Current Impact on Bank Balance Sheets and Future Developments," Journal of Financial Transformation, Capco Institute, vol. 31, pages 165-172.
IONESCU, Luminiţa, 2011. "Fraud, Corruption In The Private Sector And Internal Control Quality," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 2(1), pages 55-61.
BĂLUŢĂ, Aurelian Virgil, 2011. "Testing Components Of Rothbard’S Theory With The Current Information System," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 2(1), pages 121-126.
Turlea, Eugeniu & GEORGESCU, Floarea, 2011. "The Treasury Analysis Based On The Financial Rates, A Method Of Assessing The Profitability And Efficiency Of The Economic Agents," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 2(2), pages 11-17.
COMAN, Florin, 2011. "The Role Of Accounting In The Evolution Of The Romanian Economy," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 2(2), pages 57-66.
IONESCU, Cicilia IONESCU & Ilincuta, Lucian Dorel, 2011. "International Financial Reporting Standards For Smes," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 2(2), pages 165-171.
MAN, Mariana & GADAU, Liana, 2011. "Green Accounting – A New Dimension In The Performance And Activity Reporting Of The Enterprise," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 2(2), pages 149-158.
IONESCU, Luminiţa & POWER, Mary, 2011. "Internal Control, Corruption And Money Laundering," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 2(3), pages 91-97.
Aurelia Stefanescu, 2011. "Difficulties In Recognizing Into Accounting And Financial Reporting The Information On Stocks Into The Public Sector Entities In Romania," International Conference Modern Approaches in Organisational Management and Economy, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 5(1), pages 573-579, November.
Radojko LUKIC, 2011. "The Effect of Private Brands on Business Performance in Retail," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(1), pages 25-39, June.
Florinel Marian SGARDEA & Elena Monica SABAU & Mihai VUTA, 2011. "The Importance of Management Control in Monitoring the Pharmaceutical Industry Performance for Competitive Advantage," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(2), pages 465-472, December.
Paolo RICCI, 2011. "Short Notes about Financial Reporting in Italian Family Businesses," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 12(1), pages 73-83, March.
Guido MIGLIACCIO, 2011. "Aspects of Communication and Reporting in Italian Public Administration: Considerations about Recent Innovations," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 12(4), pages 640-650, October.
Violeta SACUI & Diana Claudia SALA, 2011. "The Intangible Assets Investments: Accounting Treatment and Risks for Capital Investors and Management," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 12(4), pages 673-682, October.
Tak ISA, 2011. "Impacts and Losses Caused By the Fraudulent and Manipulated Financial Information on Economic Decisions," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 12(5), pages 929-939, December.
Rolf Uwe Fülbier & Manuel Weller, 2011. "A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 63(1), pages 2-33, January.
Andreas Hoffjan & Sebastian Lührs & Anja Kolburg, 2011. "Cost Transparency in Supply-Chains: Demystification of the Cooperation Tenet," Schmalenbach Business Review (sbr), LMU Munich School of Management, vol. 63(3), pages 230-251, July.
Angela Broju (Petcu) & Lia Dorica Hususan (Dogaru), 2011. "General Arguments Concerning Financial Audit And Related Services," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 3(3 (Novemb), pages 529-533.
Dumitru Gheorghe, 2011. "The Accounting Information Quality Concept," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 3(3 (Novemb), pages 559-569.
Georgiana Susmanschi, 2011. "Internal Audit And Whistleblowing," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 3(3 (Novemb), pages 636-640.
Paugam, Luc, 2011. "Valorisation et reporting du goodwill : enjeux théoriques et empiriques," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/8007 edited by Casta, Jean-François.
Gheorghe Lepadatu, 2011. "The ways of perfection managerial accounting and cost calculation," The Annals of Dimitrie Cantemir Christian University. Economy, Commerce and Tourism Series, Faculty of Management in Tourism and Commerce Bucharest, "Dimitrie Cantemir" Christian University, Bucharest, Romania, vol. 3(1), pages 49-54, June.
Vasile Bleotu, 2011. "Computation and analysis of deviations from cost reports," The Annals of Dimitrie Cantemir Christian University. Economy, Commerce and Tourism Series, Faculty of Management in Tourism and Commerce Bucharest, "Dimitrie Cantemir" Christian University, Bucharest, Romania, vol. 3(1), pages 55-62, June.
Doina Maria Tilea, 2011. "The cost-benefit analysis in the management of it projects," The Annals of Dimitrie Cantemir Christian University. Economy, Commerce and Tourism Series, Faculty of Management in Tourism and Commerce Bucharest, "Dimitrie Cantemir" Christian University, Bucharest, Romania, vol. 3(1), pages 63-69, June.
Emil LUNGEANU & Constantin AFANASE, 2011. "References on the Study and Research of Public External Operational Audit of Structural Non-reimbursable Funds an Epistemological Approach," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 77-84.
Angèle Renaud, 2011. "L’articulation des indicateurs environnementaux entre contrôle diagnostic et contrôle interactif. Le cas d’une entreprise française de vins et spiritueux," Working Papers CREGO 1110601, UniversitÃ© de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
Jamal Barzegari Khanagha, 2011. "Value Relevance of Accounting Information in the United Arab Emirates," International Journal of Economics and Financial Issues, Econjournals, vol. 1(2), pages 33-45, June.
Jones, Stewart & Finley, Aimee, 2011. "Have IFRS made a difference to intra-country financial reporting diversity?," The British Accounting Review, Elsevier, vol. 43(1), pages 22-38.
Setia-Atmaja, Lukas & Haman, Janto & Tanewski, George, 2011. "The role of board independence in mitigating agency problem II in Australian family firms," The British Accounting Review, Elsevier, vol. 43(3), pages 230-246.
Bugeja, Martin, 2011. "Takeover premiums and the perception of auditor independence and reputation," The British Accounting Review, Elsevier, vol. 43(4), pages 278-293.
Truong, Cameron, 2011. "Post-earnings announcement abnormal return in the Chinese equity market," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 21(5), pages 637-661.
Chudek, Mark & Truong, Cameron & Veeraraghavan, Madhu, 2011. "Is trading on earnings surprises a profitable strategy? Canadian evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 21(5), pages 832-850.
Feng, Mei & Ge, Weili & Luo, Shuqing & Shevlin, Terry, 2011. "Why do CFOs become involved in material accounting manipulations?," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 21-36.
- Feng, Mei & Ge, Weili & Luo, Shuqing & Shevlin, Terry, 2011. "Why do CFOs become involved in material accounting manipulations?," Journal of Accounting and Economics, Elsevier, vol. 51(1-2), pages 21-36, February.
Comprix, Joseph & Muller, Karl A., 2011. "Pension plan accounting estimates and the freezing of defined benefit pension plans," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 115-133.
Chen, Shuping & Matsumoto, Dawn & Rajgopal, Shiva, 2011. "Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 134-150.
Cain, Matthew D. & Denis, David J. & Denis, Diane K., 2011. "Earnouts: A study of financial contracting in acquisition agreements," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 151-170.
Zhang, Huai & Zheng, Liu, 2011. "The valuation impact of reconciling pro forma earnings to GAAP earnings," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 186-202.
Berger, Philip G., 2011. "Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 204-218.
Feng, Mei & Ge, Weili & Luo, Shuqing & Shevlin, Terry, 2011. "Why do CFOs become involved in material accounting manipulations?," Journal of Accounting and Economics, Elsevier, vol. 51(1-2), pages 21-36, February.
- Feng, Mei & Ge, Weili & Luo, Shuqing & Shevlin, Terry, 2011. "Why do CFOs become involved in material accounting manipulations?," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 21-36.
Kross, William J. & Ro, Byung T. & Suk, Inho, 2011. "Consistency in meeting or beating earnings expectations and management earnings forecasts," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 37-57.
Choudhary, Preeti, 2011. "Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options," Journal of Accounting and Economics, Elsevier, vol. 51(1), pages 77-94.
Ng, Jeffrey, 2011. "The effect of information quality on liquidity risk," Journal of Accounting and Economics, Elsevier, vol. 52(2), pages 126-143.
Bhat, Gauri & Frankel, Richard & Martin, Xiumin, 2011. "Panacea, Pandora's box, or placebo: Feedback in bank mortgage-backed security holdings and fair value accounting," Journal of Accounting and Economics, Elsevier, vol. 52(2), pages 153-173.
Demerjian, Peter R., 2011. "Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?," Journal of Accounting and Economics, Elsevier, vol. 52(2), pages 178-202.
Bertomeu, Jeremy & Magee, Robert P., 2011. "From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle," Journal of Accounting and Economics, Elsevier, vol. 52(2), pages 209-227.
Wagenhofer, Alfred, 2011. "Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle," Journal of Accounting and Economics, Elsevier, vol. 52(2), pages 228-234.
Blacconiere, Walter G. & Frederickson, James R. & Johnson, Marilyn F. & Lewis, Melissa F., 2011. "Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?," Journal of Accounting and Economics, Elsevier, vol. 52(2), pages 235-251.
López-Espinosa, Germán & Moreno, Antonio & Pérez de Gracia, Fernando, 2011. "Banks' Net Interest Margin in the 2000s: A Macro-Accounting international perspective," Journal of International Money and Finance, Elsevier, vol. 30(6), pages 1214-1233, October.
- GermÃ¡n LÃ³pez-Espinosa & Antonio Moreno & Fernando PÃ©rez de Gracia, 2011. "Banks Net Interest Margin in the 2000s: A Macro-Accounting International Perspective," Faculty Working Papers 11/11, School of Economics and Business Administration, University of Navarra.
Ferguson, Andrew & Scott, Tom, 2011. "Market reactions to Australian boutique resource investor presentations," Resources Policy, Elsevier, vol. 36(4), pages 330-338.
Aysen Korukoglu, 2011. "Isletmelerde Cevre Muhasebesi: Izmir Ili Uygulamasi," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 11(1), pages 81-89.
Filiz Angay KUTLUK & Ayten ERSOY, 2011. "Muhasebe Meslek Uyelerinin Etik Yargi Duzeyleri Uzerine Bir Arastirma," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 11(3), pages 425-438.
Parte Esteban, Laura & Such Devesa, María Jesús, 2011. "Earnings Benchmarks en las empresas hoteleras internacionalizadas," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
Ibarloza Arrizabalaga, Ander & Malles Fernández, Eduardo, 2011. "Evolución de las necesidades de los ciudadanos europeos y su reflejo en la información suministrada por las empresas," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
Marín Vinuesa, Luz María & Werbin, Eliana & Porporato, Marcela, 2011. "Una aplicación sobre el comportamiento de los costos a la industria española," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
Tang Yuejun, 2011. "Audit fees, motivation of avoiding loss and opinion shopping," China Finance Review International, Emerald Group Publishing Limited, vol. 1(3), pages 241-261, July.
Haifeng You & Xiao‐Jun Zhang, 2011. "Limited attention and stock price drift following earnings announcements and 10‐K filings," China Finance Review International, Emerald Group Publishing Limited, vol. 1(4), pages 358-387, September.
Peek, E., 2011. "The Value of Accounting," ERIM Inaugural Address Series Research in Management EIA-2011-048-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam..
Eleni Rogdaki & Andreas Koutoupis & Maria Rodosthenous, 2011. "Ensuring the "true and fair view principle" of banks’ financial statements after the in-troduction of the application of IFRS: The case of Greece," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 19-32.
Konstantinos P. Papadatos & Athanasios P. Bellas, 2011. "Applying IFRS Mandatory: Evidence from Greek Listed Companies," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 71-96.
Marcos G. Morales Fonseca & Berly de Jesús Viamontes Rodríguez, 2011. "Estudio comparativo de los conceptos de contabilidad gubernamental década del siglo XXI)," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 153, August.
Marcos Gustavo Morales Fonseca & José Carlos del Toro Ríos, 2011. "La contabilidad gubernamental: un reto para el modelo económico cubano," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 153, August.
Ali Uyar & Ali Haydar Gungormus, 2011. "Factors Associated with Student Performance in Financial Accounting Course," European Journal of Economic and Political Studies, Fatih University, vol. 4(2), pages 141-156.
Maksim V. Mikheev & Lyubov A. Chaikovskaya, 2011. "Internal Control Standards as a Factor of the Audit Quality," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 105-112, July.
Lev N. Ovsyannikov, 2011. "Budget Expenditure Audit Norms and Practices," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 127-138, July.
Lisa McManus, 2011. "Accounting for Customers: the impact of contextual factors and implications for management decision-making," Discussion Papers in Accounting accounting:201101, Griffith University, Department of Accounting, Finance and Economics.
Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00679997, HAL.
- Hervé Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00578320, HAL.
- Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011. "An Explanation of the Nature of Internally Generated Goodwill based on Aggregation of Interacting Assets," Post-Print hal-00679995, HAL.
- Jean-François Casta & Luc Paugam & Nicole Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00679996, HAL.
Dragos Zelinschi & Yves Levant & Nicolas Berland, 2011. "Les motivations au découplage, au-delà de la seule quête de légitimité, l'exemple de l'introduction de l'IFRS 8," Post-Print hal-00650596, HAL.
Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00679997, HAL.
- Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011. "An Explanation of the Nature of Internally Generated Goodwill based on Aggregation of Interacting Assets," Post-Print hal-00679995, HAL.
- Jean-François Casta & Luc Paugam & Nicole Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00679996, HAL.
- Hervé Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00578320, HAL.
Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00679997, HAL.
- Jean-François Casta & Luc Paugam & Nicole Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00679996, HAL.
- Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011. "An Explanation of the Nature of Internally Generated Goodwill based on Aggregation of Interacting Assets," Post-Print hal-00679995, HAL.
- Hervé Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00578320, HAL.
Hervé Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00578320, HAL.
- Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00679997, HAL.
- Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011. "An Explanation of the Nature of Internally Generated Goodwill based on Aggregation of Interacting Assets," Post-Print hal-00679995, HAL.
- Jean-François Casta & Luc Paugam & Nicole Stolowy, 2011. "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print hal-00679996, HAL.
Loukil, Nadia & Yousfi, Ouidad, 2010. "Firm's information environment and stock liquidity: evidence from Tunisian context," MPRA Paper 28699, University Library of Munich, Germany, revised Feb 2011.
- Nadia Loukil & Ouidad Yousfi, 2013. "Firm's Information Environment and Stock Liquidity : Evidence from Tunisian Context," Papers 1304.4852, arXiv.org.
- Nadia Loukil & Ouidad Yousfi, 2011. "Firm's Information Environment and Stock Liquidity : Evidence from Tunisian Context," Post-Print hal-00813921, HAL.
Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011. "Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets," Post-Print halshs-00541525, HAL.
Karthik Ramanna, 2011. "The international politics of IFRS harmonization," Harvard Business School Working Papers 11-132, Harvard Business School, revised Oct 2012.
Susan Machuga & Karen Teitel & R. Pfeiffer & E. Wu, 2011. "Explaining the Surprising Performance of Whisper Forecasts of Earnings," Working Papers 1116, College of the Holy Cross, Department of Economics.
Lourdes Jerez Barroso, 2011. "Base imponible y neutralidad del Impuesto de Sociedades: alternativas y experiencias," Hacienda Pública Española / Review of Public Economics, IEF, vol. 197(2), pages 113-146, June.
Sorinel Capusneanu & Dan Topor & Letitia-Maria Rof, 2011. "General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 1(1), pages 43-50, November.
- Căpuşneanu, Sorinel/I & Topor, Dan & Rof, Letiţia Maria, 2011. "General implementation stages of the ABC method in the Small and Medium-Sized Enterprises," MPRA Paper 36218, University Library of Munich, Germany.
Hakan Koc & Demet Kurtbas, 2011. "The Relationship between Mobbing the Academics are Exposed to and the Organizational Commitment: A Study in the Public and Private Universities," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 1(2), pages 16-32, December.
Dan Ioan Topor & Alina Putan & Sorinel Capusneanu, 2011. "The Role of Management Accounting in Providing Information for Making Decision Within an Entity," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 1(2), pages 56-66, December.
- Topor, Dan Ioan & Puţan, Alina & Căpuşneanu, Sorinel/I, 2011. "The role of management accounting in providing Information for making decision within an entity," MPRA Paper 36219, University Library of Munich, Germany.
Mehrdad Salehi, 2011. "Consumer Buying Behavior Towards Online Shopping Stores in Malaysia," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 1(2), pages 67-76, December.
Susan Rhame & Robert Walsh, 2011. "The Sensitivity Of Common Horizontal Equity Measures To Variations In Omitted Income," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(1), pages 81-89.
Wei Zhou & Hui Zhou, 2011. "Financial Accounting Regulation And Executive Compensation Design," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(1), pages 91-101.
Rogelio J. Cardona, 2011. "Revisiting The Relationship Between Option Expensing And Stock Returns," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(2), pages 1-16.
Anne B. Fosbre & Ellen M. Kraft, & Paul B. Fosbre,, 2011. "Us Adoption Of Ifrs May Help To Jumpstart The Us Economy," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(2), pages 109-118.
Luciana Spica Almilia, 2011. "Value Relevance Of Accounting Information Using An Error Correction Model," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(2), pages 119-131.
Abdulkareem Alzarouni & Khaled Aljifri & Chew Ng & Mohammad Iqbal Tahir, 2011. "The Usefulness Of Corporate Financial Reports: Evidence From The United Arab Emirates," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(2), pages 17-37.
Ganna Demydyuk, 2011. "Optimal Financial Key Performance Indicators: Evidence From The Airline Industry," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(2), pages 39-51.
Jacek Welc, 2011. "Mean-Reversion Of Net Profitability Among Polish Public Companies," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(2), pages 53-64.
Mishari M. Alfaraih & Faisal S. Alanezi, 2011. "Does Voluntary Disclosure Level Affect The Value Relevance Of Accounting Information?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 3(2), pages 65-84.
John Dickhaut & Radhika Lunawat & Kira Pronin & Jack Stecher, 2011. "Decision making and trade without probabilities," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), vol. 48(2), pages 275-288, October.
- Jack Stecher & Radhika Lunawat & Kira Pronin & John Dickhaut, 2007. "Decision Making and Trade without Probabilities," CIRANO Working Papers 2007s-21, CIRANO.
Gonn Weide & Andreas Hoffjan & Pascal Nevries & Rouven Trapp, 2011. "Organisatorisch-personelle Auswirkungen einer Integration des Rechnungswesens–eine empirische Analyse," Schmalenbach Journal of Business Research, Springer, vol. 63(1), pages 63-86, February.
Sören Agne & Andreas Hoffjan & Heinz-Werner Ufer, 2011. "Zur Interdependenz von Regulierung und interner Unternehmensrechnung — Netzübergänge im Rahmen der Anreizregulierung," Schmalenbach Journal of Business Research, Springer, vol. 63(3), pages 278-302, May.
Elmar Gerum & Sascha H. Mölls & Chunqian Shen, 2011. "Kapitalmarktorientierte Rechnungslegung in Deutschland zwischen Anspruch und Realität — Theorie und Empirie," Schmalenbach Journal of Business Research, Springer, vol. 63(6), pages 534-577, September.
Jan Faßhauer & Martin Glaum & Tobias Keller & Donna L. Street, 2011. "Erfassungsmethoden für versicherungsmathematische Gewinne und Verluste nach IAS 19: Motive der Wahl-rechtsentscheidung europäischer Unternehmen," Schmalenbach Journal of Business Research, Springer, vol. 63(8), pages 774-809, December.
Teodor HADA, 2011. "The Annual Financial Statements – Source Of Information For Determining Company Performance," Journal of Applied Research in Finance Bi-Annually, ASERS Publishing, vol. 0(2), pages 230-235, December.
Husnija Bibuljica, 2011. "Electronic Payments And Maintenance Of Information Systems," Journal of Advanced Research in Management, ASERS Publishing, vol. 0(1), pages 14-19, June.
Lino Cinquini & Andrea Tenucci, 2011. "Management Accounting for Service: A Research Agenda," Working Papers 201102, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
Theofanis Karagiorgos & George Drogalas & Nikolaos Giovanis, 2011. "Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 4(1), pages 19-34, March.
Vasilios-Christos Naoum & Nicos Sykianakis & Christos Tzovas, 2011. "The perceptions of managers of Greek firms regarding the Costs and Benefits ensuing from the adoption of International Financial Reporting Standards in Greece," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 4(3), pages 59-74, December.
Paul Van Hulzen & Laura Alfonso & Georgios Georgakopoulos & Ioannis Sotiropoulos, 2011. "Amortisation Versus Impairment of Goodwill and Accounting Quality," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, vol. 4(3), pages 93-118, December.
De Waegenaere, A.M.B. & Wielhouwer, J.L., 2008. "On the Effects of the Degree of Discretion in Reporting Managerial performance," Discussion Paper 2008-21, Tilburg University, Center for Economic Research.
- De Waegenaere, A.M.B. & Wielhouwer, J.L., 2011. "On the effects of the degree of discretion in reporting managerial performance," Other publications TiSEM 32838301-3c63-414a-92a4-4, Tilburg University, School of Economics and Management.
De Waegenaere, A.M.B. & Wielhouwer, J.L., 2008. "Dynamic Tax Depreciation Strategies," Discussion Paper 2008-87, Tilburg University, Center for Economic Research.
- De Waegenaere, A.M.B. & Wielhouwer, J.L., 2011. "Dynamic tax depreciation strategies," Other publications TiSEM fab30336-6e99-4489-96f4-2, Tilburg University, School of Economics and Management.
Elizabeth A. Gordon & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2011. "Could IFRS Replace US GAAP? A Comparison of Earnings Attributes and Informativeness in the US Market," Working Papers 0028, College of Business, University of Texas at San Antonio.
Nino Serdarevic, 2011. "Accounting Policies And Financial Analysis Interdependences - Empirical Evidence," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, vol. 9(1), pages 17-30, June.
Josep Mª Argilés Bosch & Josep García Blandón, 2011. "The influence of size on cost behaviour associated with tactical and operational flexibility," Estudios de Economia, University of Chile, Department of Economics, vol. 38(2 Year 20), pages 419-455, December.
Mouhcine Tallaki & Enrico Bracci, 2011. "Management Control Systems and the National Culture," Working Papers 201118, University of Ferrara, Department of Economics.
Francesco Badia & Elena Borin, 2011. "Performance Measurement Systems in Theatres: The Case of the Municipal Theatre of Ferrara," Working Papers 201120, University of Ferrara, Department of Economics.
Esteban Segundo Martínez Salinas, 2011. "Government accounting in Colombia: Analysis of accounting practices at local health funds," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, vol. 36(32), pages 37-66, july-dece.
Pierre Dehez & Daniela Tellone, 2013. "Data Games: Sharing Public Goods with Exclusion," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(4), pages 654-673, August.
- Pierre, DEHEZ & Daniela, TELLONE, 2008. "Data games. Sharing public goods with exclusion," Discussion Papers (ECON - Département des Sciences Economiques) 2008010, Université catholique de Louvain, Département des Sciences Economiques.
- DEHEZ, Pierre & TELLONE, Daniela, 2013. "Data games: sharing public goods with exclusion," LIDAM Reprints CORE 2481, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- Pierre Dehez & Daniela Tellone, 2011. "Data games: Sharing public goods with exclusion," Working Papers of BETA 2011-04, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
- Pierre Dehez & Daniela Tellone, 2009. "Data Games : Sharing public goods with exclusion," Working Papers of BETA 2009-31, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
- DEHEZ, Pierre & TELLONE, Daniela, 2008. "Data games. Sharing public goods with exclusion," LIDAM Discussion Papers CORE 2008010, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
López-Espinosa, Germán & Moreno, Antonio & Pérez de Gracia, Fernando, 2011. "Banks' Net Interest Margin in the 2000s: A Macro-Accounting international perspective," Journal of International Money and Finance, Elsevier, vol. 30(6), pages 1214-1233, October.
- GermÃ¡n LÃ³pez-Espinosa & Antonio Moreno & Fernando PÃ©rez de Gracia, 2011. "Banks Net Interest Margin in the 2000s: A Macro-Accounting International Perspective," Faculty Working Papers 11/11, School of Economics and Business Administration, University of Navarra.
Cristiana BOGDÄ‚NOIU, 2011. "Bases For Managerial Accounting And Cost Calculation," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 6(3(17)/ Fa), pages 211-221.
MÄƒdÄƒlina MIHÄ‚ILÄ‚, 2011. "Costs Management Â€“ Impact In Decision Making," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 6(4(18)/ Wi), pages 304-307.
Mihaela POPA, 2011. "Optimization Of Fiscal Costs Â€“ The Subtle Line Between Legal And Illegal," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 6(4(18)/ Wi), pages 318-325.
Lars F. WIECHEN, 2011. "Contingent Consideration ? The New Valuation Challenge under IFRS 3 (rev. 2008)," The Valuation Journal, The National Association of Authorized Romanian Valuers, vol. 6(1), pages 18-19.
Sergei Vasilievich CHEREMUSHKIN, 2011. "How to Ensure Consistency between Discount Rates and Cash Flows?," The Valuation Journal, The National Association of Authorized Romanian Valuers, vol. 6(2), pages 4-45.
Carlo Bagnoli & Giulia Redigolo, 2011. "Il livello di disclosure volontaria del modello di business all'interno del prospetto informativo di quotazione," Note di Ricerca 2, Venice School of Management - Department of Management, Università Ca' Foscari Venezia.
Heinrichs, Nicolas & Hess, Dieter & Homburg, Carsten & Lorenz, Michael & Sievers, Soenke, 2011. "Extended dividend, cash flow and residual income valuation models: Accounting for deviations from ideal conditions," CFR Working Papers 11-11, University of Cologne, Centre for Financial Research (CFR).
Freixas, Xavier & Laux, Christian, 2011. "Disclosure, transparency, and market discipline," CFS Working Paper Series 2011/11, Center for Financial Studies (CFS).
Müller, Hans Christian, 2011. "Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis 48683, Verein für Socialpolitik / German Economic Association.
- Müller, Hans Christian, 2011. "Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias," DICE Discussion Papers 40, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
Klotz, Michael, 2011. "Regelwerke der IT-Compliance - Klassifikation und Übersicht. Teil 1: Rechtliche Regelwerke," SIMAT Arbeitspapiere 03-11-011, Hochschule Stralsund, Stralsund Information Management Team (SIMAT).
Müller, Hans Christian, 2011. "Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias," DICE Discussion Papers 40, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE).
- Müller, Hans Christian, 2011. "Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis 48683, Verein für Socialpolitik / German Economic Association.

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