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Research classified by Journal of Economic Literature (JEL) codes

/ M: Business Administration and Business Economics; Marketing; Accounting
/ / M4: Accounting
/ / / M40: General
This topic is covered by the following reading lists:
  1. Mondialisation

Most recent items first, undated at the end.
  • 2014 Testing for Distortions in Performance Measures: An Application to Residual Income Based Measures like Economic Value Added
    by Randolph Sloof & Mirjam van Praag
  • 2014 Regulatory Forbearance and the Role of Financial Reporting Transparency during a Bank Crisis
    by Olaf Clemens & Ulrich Schüwer
  • 2014 Employment and Wage Insurance within Firms: Worldwide Evidence
    by Andrew Ellul & Marco Pagano & Fabiano Schivardi
  • 2014 Firm Complexity and Post-Earnings-Announcement Drift
    by Barinov, Alexander & Park, Shawn Saeyeul & Yildizhan, Celim
  • 2014 Connecting strategy, environmental and social indicators: a study of oil and gas producers
    by Evgeny Varfolomeev & Oleg Marin & Dmitry Bykov & Oleg Karasev & Natalia Velikanova & Elena Vetchinkina & Anastasia Edelkina & Thomas Thurner
  • 2014 Testing for Distortions in Performance Measures: An Application to Residual Income Based Measures like Economic Value Added
    by Randolph Sloof & Mirjam van Praag
  • 2014 Quality of life: a multifaceted approach. A review of 'Measuring Equitable and Sustainable Well-being in Italy' by Enrico Giovannini and Tommaso Rondinella
    by Tania Georgia Viciu & Antoniu Ovidiu Balint & Carmen Eugenia Costea
  • 2014 Disclosure incentives, mandatory standards and firm communication in the IFRS adoption setting
    by Marvin Wee & Ann Tarca & Millicent Chang
  • 2014 The Use of Intermediate Management Balances as a Performance Management Tool in Electricity Companies
    by Mihaela DUMITRU & Marian TAICU & Gheorghe SAVOIU
  • 2014 Managing Services In The Field Of Wholesale Of Wood And Construction Materials And Sanitary Equipment In Romania. Case Study: Noua Tei Com
    by Mirela-Ionela PLAVAN
  • 2014 Sustainable Supplier Selection with A Fuzzy Multi-Criteria Decision Making Method Based on Triple Bottom Line
    by Öztürk, Burcu Avcı & Özçelik , Funda
  • 2014 Testing of Value Relevance of Accounting Measures Based on IFRS in Borsa Istanbul Equity Market
    by Ulusan, Hikmet & Ata, H. Ali
  • 2014 Social accounting in Albania
    by Gentiana Filipi & Vjollca Karapici
  • 2014 An Experimental Study of Overconfidence in Accounting Numbers Predictions
    by Sasson Bar-Yosef & Itzhak Venezia
  • 2014 A Review of the Current Literature on Executive Compensation: New Insights and Understandings
    by Phillip Cordwell James
  • 2014 Do managerial behaviors trigger firm exit? The case of hyperactive bidders
    by Rahaman, Mohammad M.
  • 2014 Corporate social responsibility and stock price crash risk
    by Kim, Yongtae & Li, Haidan & Li, Siqi
  • 2014 Accounting conservatism and managerial risk-taking: Corporate acquisitions
    by Kravet, Todd D.
  • 2014 The role of bank monitoring in borrowers׳ discretionary disclosure: Evidence from covenant violations
    by Vashishtha, Rahul
  • 2014 Outside directors and board advising and monitoring performance
    by Kim, Kyonghee & Mauldin, Elaine & Patro, Sukesh
  • 2014 Firm opacity and financial market information asymmetry
    by Ravi, Rahul & Hong, Youna
  • 2014 The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China
    by Kuo, Jing-Ming & Ning, Lutao & Song, Xiaoqi
  • 2014 The Effect of the Internal Audit and Firm Performance: A Proposed Research Framework
    by Ebrahim Mohammed Al-Matari & Abdullah Kaid Al-Swidi
  • 2014 The Role Of The Pressure Exercised By Accounting Information Users In The Development Of Financial-Accounting Engineering
    by Laura – Maria POPESCU & Ileana NISULESCU
  • 2014 The Integrated Reporting Framework: Between Challenge And Innovation
    by Tudor OPRIŞOR
  • 2014 Valuation and creative accounting
    by Maria Madalina VOINEA & Anca-Simona HROMEI
  • 2014 Current Liabilities as an Internal Control Item in a Company Using Computer Technologies
    by Svitlana Ivanivna Travinska
  • 2014 Real Activities Manipulation and Subsequent Accounting Performance ---Yes, the Manipulating Direction Matters
    by Ching-Lung Chen & Pin-Yu Lin & Pei-Yu Weng
  • 2014 The Influence Of Abc Cost Calculation Method On Economic Entities Performance
    by Ioana DORIN & Cristina DIACONESCU
  • 2014 The development of accounting and application of IFRS in the Czech Republic
    by Irena Jindrichovska & Dana Kubickova & Sarka Kocmanova
  • 2014 Alternatives Of The Historic Cost In The Evaluation Process Of Quality Costs
    by Valeriu Brabete & Cristian Dragan & Oana Staiculescu
  • 2014 Opportunities For Optimizing The Cost Of Quality
    by Magdalena Mihai & Adriana Iota & Oana Staiculescu
  • 2014 From ABC to Time Driven Activity Based Costing for outpatient clinics
    by Constanta Iacob & Camelia Constantin
  • 2014 Board Characteristics Best Practices and Financial Performance. Evidence from the European Capital Market
    by Victor-Octavian Müller & Ionel-Alin Ienciu & Carmen Giorgiana Bonaci & Crina Ioana Filip
  • 2014 Accounting for Crises
    by Venky Nagar & Gwen Yu
  • 2014(XXIV) Cost Structure Complexity And Stock Prices Volatility: An Analysis Of Possible Relationship Among Italian Listed Companies In The Period Of Crisis
    by Francesco PAOLONE
  • 2013 Accounting conservatism in the post-IFRS period: Do provisions matter?
  • 2013 Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings
    by Henselmann, Klaus & Scherr, Elisabeth & Ditter, Dominik
  • 2013 Investigating the determinants of experts' tax aggressiveness: Experience and personality traits
    by Blaufus, Kay & Zinowsky, Tim
  • 2013 How will the court decide? Tax experts and the estimation of tax risk
    by Blaufus, Kay & Bob, Jonathan & Trinks, Matthias
  • 2013 CEO turnover, earnings management and value relevance. A theoretical analysis on the Italian context
    by John M. Barrios & Marco Fasan & Daniele Macciocchi
  • 2013 Financial Analysts' Forecast Accuracy: Do valuation methods matter?
    by Elisa Cavezzali & Ugo Rigoni
  • 2013 Proximity to Hubs of Expertise in Financial Analyst Forecast Accuracy
    by Elisa Cavezzali & Jacopo Crepaldi & Ugo Rigoni
  • 2013 How does profitability get affected by working capital management in food and beverages industry?
    by Thapa, Priya Darshini Pun
  • 2013 Actuarial Valuation of Pension Schemes- An Irish Perspective
    by Bridget McNally & Tom O'Connor
  • 2013 Fair re-valuation of wine as an investment
    by Fabian Y.R.P. Bocart & Christian M. Hafner & &
  • 2013 Too big to fail and too big to succeed: accounting and privatisation in the Prison Service of England and Wales
    by Andrea Mennicken
  • 2013 Defying Gravity: Costly Signaling to Mislead or to Inform?
    by Beneish, Messod Daniel & Capkun, Vedran & Fridson, Martin S.
  • 2013 Fair re-valuation of wine as an investment
    by BOCART, Fabian & HAFNER, Christian
  • 2013 Financial Signaling and Earnings Forecasts
    by Iuliia Brushko
  • 2013 Accounting for Intellectual Property Products: International Guidelines for National Economic Accounting and U.S. Rules for Financial Accounting
    by Dylan G. Rassier
  • 2013 Drivers of change in management accounting practices in an ERP environment
    by Benita M. Gullkvist
  • 2013 Critical Analysis of the Cost Calculation System Used in Iron and Steel Industry in Libya
    by ABDELKARIM Abdelali
  • 2013 The Role of Managerial Accounting in the Management Process
    by BUFAN Ioana-Diana
  • 2013 The Connection Between Economic Information and the Informational System in Credit Institutions
    by CORNEAN Andra Nicoleta
  • 2013 Environmental Performance of Companies in the Iron and Steel Industry. Accounting Aspects
    by ABDELKARIM Abdelali
  • 2013 The Accounting – Taxation Relationship In The Opinion Of The Financial – Accounting Services Providers
    by Carmen ANTON & Cristinel CONSTANTIN
  • 2013 Models for Analyzing the Business Solvency under Economic Crisis Conditions
    by Victor Troacă
  • 2013 Corporate Governance – A Key Element of the Entity
    by Florin Constantin Dima & Corina Maria Ducu
  • 2013 Web Sitesi Maliyetlerinin Turkiye Muhasebe Standartlari Acisindan Incelenmesine Yonelik Bir Uygulama
    by Seckin GONEN, & Goktug YUCETURK
  • 2013 The Company Overall Performance Accounting and Some Statistical Management Tools
    by Marian TAICU & Gheorghe SAVOIU & Malvina FLOREA
  • 2013 Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards
    by Bozkurt, Orhan & İslamoğlu, Mehmet & Öz, Yaşar
  • 2013 The Factors Affecting Information Technology Usage Behavior of Tax Office Employees in the Black Sea Region of Turkey
    by Yilmaz, Emine & Aktaş, Sonnur & Özer, Gökhan & Özcan, Murat
  • 2013 Prospective Payment Systems And Evolution Of Management Control In French Hospitals: An Overview
    by Jérôme LARTIGAU
  • 2013 Motivation of Czech Employees by the Balanced Scorecard of the Multinational Company – an Empirical Study
    by Barbora JANASOVÁ
  • 2013 Romanian Accounting - A Tale of Two Standards
    by Marius Deac
  • 2013 Correlation Analysis of the Audit Committee and Profitability Indicators
    by Melinda Timea Fülöp
  • 2013 Performance Analysis on Intermediary Balance Management Panel
    by Ungureanu Sebastian
  • 2013 Aspects Regarding the Relevance of the Performance Measurement Indicators
    by Þaicu Marian & Dumitru Mihaela
  • 2013 Case Study on the Accounting Policies Used by Companies Listed on the Bucharest Stock Exchange (BSE) Tier I
    by Tãnasã Florentin & Prodan-Palade Doina
  • 2013 Solvency Margin in Insurance Field – The Need for IFRS Compliance
    by Sahlian Daniela Nicoleta & Stanila Georgiana Oana & Ispas Simona
  • 2013 Diversity and Consensus on the Status of Accounting
    by Niþoi (Barbu) Nicoleta & Barbu Costel & Nistor Ion
  • 2013 Accounting Policies Influence Upon the Position and Financial Performance in an Enterprise
    by Mãnescu Dragotoiu Mileva Valentina & Þogoe Greti Daniela & Avram Veronel
  • 2013 Views on the Internal Control System of Public Entities
    by Lenghel Radu Dorin
  • 2013 Views on the Internal Control System of Economic Entities
    by Lenghel Radu Dorin
  • 2013 Briefing in History of Audit and Financial Reporting
    by Dobre Florin, & Popa Adriana Florina & Laura Brad
  • 2013 Financial Reporting under XBRL and the Impact on the Financial Audit
    by Dobre Florin & Vîlsãnoiu Daniel & Popa Adriana Florina
  • 2013 Addressing the Concept of Performance and its Quantification in Romanian and French Vision
    by Cãlean Ioana & Rof Leti?ia Maria
  • 2013 Evaluation of Knowledge-based Assets in the Modern EconomyAbstract:A great challenge of modern economy is the valuation of intangible assets and special knowledge asset. Emergence of the modern economy has been accompanied by plans doctrinal formulation of a series of distinctive concepts to justify the company's performance based on a relationship of cause and effect. Cases were identified in the presence of certain resources not recognized in the accounting plan and have been treated as assets. The concept of invisible assets described gathers information based assets, namely: technology, customer trust, image and reputation, organizational culture and management skills. Information is also an important factor in the modern economy of production. It is about both form and substance of intellectual capital as a separate item in the computer. The hardest decision of the assessment remains the choice of the most appropriate methods for valuing assets based on knowledge
    by Pepi Mitica
  • 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. The accounting principles represent a main element in the structure of accounting theory. They make a unitary whole being complementary, and the development of accounting works under normal conditions depends on their correct and integral application. In business environment the principle of going concern is not only as an accounting principle, but also as an absolutely necessary element in the quarantee of financial accounting information. For the users of accounting information there must be clear the reason for which a company is considered to continue its business, which are the assumptions leading to this conclusion and which are the risks for which real developments are different from estimations. The risks about going concern are evident with some economic entities and subtle with others. Therefore, going concern of an economic entity is assured if the risks are prevented and correctly managed
    by Morariu Ana & Petroianu Grazia-Oana & Dãucianu (Avram) Mihaela
  • 2013 Considerations on the Auditing of Tangible AssetsAbstract:As for the most significant audit procedures and audit tests (content procedures), regarding the auditing of tangible assets, they are represented by: the revision of audit planning works (section B) with the purpose of establishing if the evaluation of inherent risks and control risks related to tangible assets should be or not adjusted; they analyse the accounting policies elaborated by the audited entity for the management of tangible assets accounting; they draw up the ”main table” of tangible assets; they draw up the ”statement of tangible assets entries”; they draw up the ”statement of tangible assets exits”; obtain a detailed statement regarding revaluations; obtain a detailed statement regarding the modernization of tangible assets; analyse the depreciation of tangible assets, etc
    by Lenghel Radu Dorin
  • 2013 Internal Audit, Internal Control and Organizational Culture – Active Ingredients in Conquering the CrisisAbstract:The global financial crisis has determined significant changes among financial regulators and market’s participants all over the world. While the main priority was to repair the image of firms involved in financial scandals, we have begun to foresee companies’ preoccupation for changing their culture. Internal audit becomes a crucial factor in organizational changing process. The present paper highlights new internal audit functions, which operate in a close coordination with internal control. Both internal audit and internal control represent active ingredients for effective corporate governance. Our research findings demonstrate that the effective corporate governance and organizational culture are inextricably interrelated
    by Carata? Maria Alina & Spãtariu Elena Cerasela & Trandafir Raluca Andreea
  • 2013 Profitability And Sources Of General Manufacturers In 2009-2011
    by Herczeg Adrienn
  • 2013 Using Dependency Structure Matrix In Optimazing Financial Audit Process
    by Popa Adriana Florina & Vilsanoiu Daniel & Dobre Florin & Stanila Oana Georgiana
  • 2013 Role Of Internal Auditing In Risk Management In The Public Sector And Local Entities - Case Study Bihor County
    by Dana Simona Gherai & Diana Elisabeta Balaciu & &
  • 2013 Legal Treatment In The Management Of Forest Resources
    by Dãnescu Tatiana & Cãlean Ioana & Sîrb Lucian &
  • 2013 The Relevance Of Accounting Information Generated By The Application Of Ias 29 Related To Shareholders Capital
    by Bunget Ovidiu Constantin & Dumitrescu Alin Constantin & Deliu Delia &
  • 2013 The Analysis Of The Real Estate Investments In The Current Economic Environment
    by Hristea Anca Maria & & &
  • 2013 Financial Reporting, between Common Sense and Legal Standards [Raportarea financiară, între bun simţ şi normare juridică]
    by Iuga Vasile
  • 2013 Forming the Strategic Potential for Development of Machine-building Enterprises: The Balanced Scorecard in Use
    by Roman Poberezhnyi
  • 2013 Some Observations on Research on the Benefits to Nations of Adopting IFRS
    by Philip Brown
  • 2013 Interference between Financial Reporting and Corporate Governance Policy
    by Victor Munteanu & Marlena Neagu & Cristina Maria Gheorghian
  • 2013 International Accounting Standards on Business Combinations and Their Implementation in the Accounting in Romania
    by Iuliana Cenar & Letitia Maria Isac
  • 2013 Systemes Comptables Dans Le Contexte De La Mondialisation
    by Loredana Oana Hutanu (Toma)
  • 2013 Does cash flow affect investment? Evidence from the romanian capital market
    by Andriana Putintica & Carmen Giorgiana Bonaci
  • 2013 La Contabilidad Pública en América Latina y el Devengo en Ecuador
    by Jazmín Sánchez & David Pincay
  • 2013 Effect of Packing Cost on The Sales Price and Contribution Margin
    by Gulsah ATAGAN & Suleyman YUKCU
  • 2013 Financial restatements by Canadian firms cross-listed and not cross-listed in the U.S
    by Kryzanowski, Lawrence & Zhang, Ying
  • 2013 Monitoring and corporate disclosure: Evidence from a natural experiment
    by Irani, Rustom M. & Oesch, David
  • 2013 An experimental investigation of reputation effects of disclosure in an investment/trust game
    by Lunawat, Radhika
  • 2013 Information disclosure, CEO overconfidence, and share buyback completion rates
    by Andriosopoulos, Dimitris & Andriosopoulos, Kostas & Hoque, Hafiz
  • 2013 The separation of ownership and control and corporate tax avoidance
    by Badertscher, Brad A. & Katz, Sharon P. & Rego, Sonja O.
  • 2013 Understanding discretion in conservatism: An alternative viewpoint
    by Roychowdhury, Sugata & Martin, Xiumin
  • 2013 Bundled forecasts in empirical accounting research
    by Rogers, Jonathan L. & Van Buskirk, Andrew
  • 2013 The cultural system and integrated reporting
    by García-Sánchez, Isabel-María & Rodríguez-Ariza, Lázaro & Frías-Aceituno, José-Valeriano
  • 2013 How do accounting standards and insiders' incentives affect earnings management? Evidence from China
    by Zhang, Yuyang & Uchida, Konari & Bu, Hua
  • 2013 The relationship between international financial reporting standards, carbon emissions, and R&D expenditures: Evidence from European manufacturing firms
    by Apergis, Nicholas & Eleftheriou, Sofia & Payne, James E.
  • 2013 The effect of administrative pay and local property taxes on student achievement scores: Evidence from New Jersey public schools
    by Mensah, Yaw M. & Schoderbek, Michael P. & Sahay, Savita P.
  • 2013 Debt and taxes: Evidence from the real estate industry
    by Barclay, Michael J. & Heitzman, Shane M. & Smith, Clifford W.
  • 2013 The Disciplining Effect of the Internal Control Provisions of the Sarbanes–Oxley Act on the Governance Structures of Firms
    by Goh, Beng Wee & Li, Dan
  • 2013 Le contrôle de gestion des clubs de football professionnel
    by François Meyssonnier & Myriam Mincheneau
  • 2013 Les motivations au découplage:l’exemple de l’introduction de L’IFRS 8
    by Dragos Zelinschi & Yves Levant & Nicolas Berland
  • 2013 Bankruptcy Risk in IFRS Era. Case Study on BSE Companies
    by Valentin BURCA
  • 2013 Accounting and Financial Reports in the Gambling Monopoly - Measures for a Moral Economic System
    by Riana Iren RADU & Violeta ISAI
  • 2013 ¿Los medios de comunicación en Colombia son una industria creadora de valor?
    by Jorge Alberto Rivera Godoy & Ana Milena Padilla Ospina
  • 2013 Explicación contamétrica de las dinámicas patrimoniales desde una concepción social
    by Campo Alcides Avellaneda Bautista & José Joaquín Ortiz Bojacá
  • 2013 Validez espacial de las normas jurídicas: una mirada a la legislación tributaria venezolana
    by Tania Zulay Bencomo Escobar
  • 2013 Cost Type Information - Efficiency Result Of Information Provided By Management Accounting
    by Marius Nicolae MICULESCU
  • 2013 Natura Și Impactul Riscului De Fraudă Asupra Companiilor
    by Florentin-Emil TANASĂ
  • 2013 The Key Characteristics of Financial Reporting in the European System of Central Banks
    by Valentina Ivanović
  • 2013 Ifrs 10, the key issue of accounting and disclosure standards
    by Carlo Calandrini
  • 2013 An Analysis Framework for Defining the Required IT&C Competencies for the Accounting Profession
    by Catalin Georgel TUDOR & Mirela GHEORGHE & Mirela OANCEA & Robert SOVA
  • 2013 The Soviet Accounting Bulletin, 1973-1983
    by David ALEXANDER
  • 2013 Gri Compliance And Prerequisites Of Integrated Reporting For Asian-Pacific Companies
    by Ioana - Maria Dragu & Adriana Tiron- Tudor
  • 2013 Students Attitudes Regarding The Ethics Of Earnings Management Activities: An Empirical Investigation
    by Dan Dacian Cuzdriorean
  • 2013 Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals
    by Dan Dacian Cuzdriorean
  • 2013 The Cost Information Relevance In The Decision Foundation
    by Sorina Simona Bumbescu & Liliana Paschia (Dinca)
  • 2013 Analysing The Similarities Between Oecd Principles Versus European Corporate Governance Codes - An Internal Audit Perspective
    by Cristina Bota-Avram & Paula Ramona Rachisan
  • 2013 Smoothing Behavior Of Firms In Times Of Crisis: Empirical Evidence From The Spanish Economic Environment
    by Alina Beattrice Vladu & University
  • 2013 Machiavellianism And Short-Term Earnings Management Practices
    by Alina Beattrice Vladu & Barcelona
  • 2013 Improving Human Resources Reporting In Non For Profit Organizations
    by Nicolae Todea1 & Delia Corina Mihaltan2
  • 2013 Predicting Earningsusing Cost Accounts Ratios: Evidence From Manufacturing Listed Firms
    by John Sorros
  • 2013 Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis
    by Ioan Pop & Szilveszter Fekete & Dan Dacian Cuzdriorean
  • 2013 Fair Value Measurement Disclosures: Particularities In The Context Of Listed Companies And European Funding
    by Dumitru Matis & Maria Ionela Damian & Carmen Giorgiana Bonaci
  • 2013 Implementation Of Ifrs In Romania – Past, Present And Perspectives
    by Valeriu Brabete & Magdalena Mihai & Cristian Dragan & Adriana Iota
  • 2013 Evolution Of The Concept Of Accounting Estimation And Evaluation
    by Claudiu Serban & Monica Patrutescu & Ovidia Doinea
  • 2013 Analysing the sustainability of the entities quoted on the B.S.E. using accounting sustainability measures
    by Florentin Caloian
  • 2012 Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings
    by Henselmann, Klaus & Scherr, Elisabeth & Ditter, Dominik
  • 2012 Occupy the System! Societal Constitutionalism and Transnational Corporate Accounting
    by Moritz Renner
  • 2012 Does the Latin Corporate Governance Model perform worse than others in preventing earnings management?
    by Carlos F. Alves & Ernesto Fernando R. Vicente
  • 2012 Consistent Valuation Cash Flow
    by Uzi Yaari & Andrei Nikiforov & Emel Kahya & Yochanan Shachmurove
  • 2012 The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing: Implications for Insurers and Pension Funds
    by Clara Severinson & Juan Yermo
  • 2012 Interest rates in community-managed microfinance: How the poorest Africans earn sixty percent return on their savings
    by Rasmussen, Ole Dahl
  • 2012 Risk culture in financial organisations: an interim report
    by Simon Ashby & Tommaso Palermo & Michael Power
  • 2012 Remembering the future: entrepreneurship guidebooks in the US, from meditation to method (1945-1975)
    by Martin Giraudeau
  • 2012 Blind Man's Buff: On the Search of the Optimal Capital Structure
    by Ignacio Velez-Pareja, Felipe Mejia-Pelaez, James W. Kolari & Felipe Mejia-Pelaez & James W. Kolari
  • 2012 Una aproximacion a la manipulacion de los resultados en las PYMES espanolas
    by Antonio Somoza Lopez
  • 2012 The Impact of Business Intelligence Tools on Performance: A User Satisfaction Paradox?
    by Bernhard Wieder & Maria-Luise Ossimitz & Peter Chamoni
  • 2012 Joint Audit and Accuracy of the Auditor's Report: An Empirical Study
    by Julia Baldauf & Rudolf Steckel
  • 2012 The impact of Romania’s accession to the European Union on the accounting and tax information
    by Lucia PALIU-POPA
  • 2012 Methods and techniques regarding the audit of financial standing
    by Maria Madalina SALOMIA
  • 2012 Financial accounting systems - ratio between accounting organisation system and informatic approach
    by Diana-Elena CODREANU & Ionela POPA & Cristina TENOVICI & Denisa PARPANDEL
  • 2012 Managerial Decisions Taken On Public Health Entities May Be Based On Information Draw From The Income Statement
  • 2012 Case Study Regarding The Assistance Of An Auditor To A Stock Count
  • 2012 Directions For Improvement Of Managerial Accounting Economic Entities In Romania, In The Current Economic Context
  • 2012 Evaluation Of International Financial Reporting Standards Application For Non Financial Institutions: The Case Of Albania
  • 2012 Relative Performance Measurement of Researchers: The Impact of Data Source Selection
    by Matthias Meyer & Rüdiger W. Waldkirch & Michael A. Zaggl
  • 2012 The Effects of Application of Lean Concept in Retail
    by Radojko LUKIC
  • 2012 Who Benefits From Funds Of Hedge Funds? A Critique Of Alternative Organizational Structures In The Hedge Fund Industry (Ii)
    by Yang CAO & Joseph P. OGDEN & Cristian I. TIU
  • 2012 Who Benefits From Funds Of Hedge Funds? A Critique Of Alternative Organizational Structures In The Hedge Fund Industry (Ii)
    by Yang CAO & Joseph P. OGDEN & Cristian I. TIU
  • 2012 Managerial Accounting And Environmental Performance Of Bakery Companies
    by Constanta IACOB & Marian TAICU
  • 2012 Valuating copyrights as fundamental elements of corporate identity
    by Josef Malý & Ondřej Machek
  • 2012 Main Coordinates of Accounting Profession Co-Opetitional Model
    by Marioara Avram & Greti Daniela Țogoe
  • 2012 Relationships Among Components of Engagement Risk
    by Evren Dilek Sengur
  • 2012 Determiners of enterprise risk management applications in Turkey: An empirical study with logistic regression model on the companies included in ISE (Istanbul Stock Exchange)
    by Serife Onder & Huseyin Ergin
  • 2012 Beyond The Allure Of Budgeting: Assessing The Suitability Of Budget For Organisational Performance In The 21st Century
    by Uzoechi Nwagbara
  • 2012 Financial Annual Statements – Source of Information for Determining the Company’s Financial Position and Performance
    by Avram Veronel & Puican Liliana & Avram Marioara
  • 2012 Accounting Information in Analisys of Economic Activity and Decision Making System
    by ªerban Claudiu & Simion Dalia & Pãtruþescu Monica
  • 2012 Methods and Options for Recognizing and Measuring Liabilities
    by ªerban Claudiu & Pãtruþescu Monica & Armãºelu Sabin
  • 2012 Result Computation In Terms Of Simulated Options
    by Stanila Oana Georgiana & Popa Adriana Florina & Dobre Florin
  • 2012 The Importance Of Financial Audit and Reporting On The Predictions Of Companies’ Performance On The Bucharest Stock Exchange
    by Popa Adriana Florina & Dobre Florin & Brad Laura
  • 2012 Cost Information – an Objective Necessity in Optimizing Decision Making
    by Petre Mihaela – Cosmina & Petroianu Grazia - Oana
  • 2012 Possibilities to Increase the Funding of the Healthcare System in Romania
    by Miculescu Marius-Nicolae
  • 2012 Particularities of Cost Calculation in Services
    by Lenghel Radu Dorin
  • 2012 Considerations regarding the Settlement of Inventory Differences
    by Lenghel Radu Dorin
  • 2012 Actual Dimensions of International, European Union and Romanian Experience in the Use of Satellite Accounts
    by Costuleanu Carmen Luiza & Sandu Gabriela & Berheci (Grosu) Maria
  • 2012 New Customer Demands – Chalenge for Accounting Track in Business Faculties
    by Chersan Ionela-Corina
  • 2012 The Performance Analysis
    by Trandafir Raluca Andreea & Truicã Luiza Denisa & Spãtariu Elena Cerasela
  • 2012 Particularities of the Romanian Money Laundering Phenomenon
    by Condrea Elena
  • 2012 The Matrix of Romania’s Underground Economy. Working without Legal Documents
    by Condrea Elena
  • 2012 The Role of Accounting Information in the Decision Making Process
    by Petroianu Grazia – Oana
  • 2012 Some Considerations Over the Simplification of Costs Calculation for Small and Medium-Size Entities
    by Lenghel Radu Dorin
  • 2012 Some Accountancy Considerations Over the Cession of Claims
    by Lenghel Radu Dorin
  • 2012 The New Approach of Qualitative Characteristics of Accounting Information in Financial Reporting
    by Gãdãu Liana
  • 2012 Intelligent Systems and Accounting Knowledge in Forestry Units: A Qualitative-Heuristic Approach
    by Postolache (Maleº) Daniela
  • 2012 Quality Of Accounting Information To Optimize The Decisional Process
    by Miculescu Corina & Miculescu Marius Nicolae
  • 2012 Some Considerations Over The Internal Control In The Context Of Current Accountancy Regulations
    by Lenghel Dorin Radu
  • 2012 Intenational Research Regarding Creative Accounting
    by Grosanu Adrian & Rachisan Paula Ramona & Berinde Sorin Romulus
  • 2012 Changes Caused By Computerization In Accounting Management
    by Danciu Radu & Deac Marius
  • 2012 Qualitative Study Regarding The Relationship Between Corporate Governance And Creative Accounting
    by Berinde Sorin & Rachisan Paula Ramona & Grosanu Adrian
  • 2012 Importance And Vulnerability Of True And Fair View In The Romanian Accounting Environment -Case Study
    by Vladu Alina Beattrice & Matis Dumitru
  • 2012 Is Gratuitousness A Reason For Joining An Educational Master Programme In Audit? Survey Evidence Using Statistical Methods
    by Span Georgeta Ancuta & Popa Irimie Emil & Mare Codruta & Dragos Cristina
  • 2012 Value Relevance Of Group Financial Statements Based On Entity Versus Parent Company Theory: Evidence From The Largest Three European Capital Markets
    by Muller Victor-Octavian
  • 2012 A Statistical Approach Of Perceptions Of Master Accountancy Graduates Concerning Early Career Experiences
    by Mare Codruta & Dragos Cristian & Popa Irimie Emil & Span Georgeta Ancuta
  • 2012 The Relationship Between Accounting And Taxation - The Romanian Accounting Environment
    by Cuzdriorean Dan Dacian & Albu Catalin Nicolae & Albu Nadia
  • 2012 European Harmonization Of Consolidated Financial Statements Regulations?
    by Baltariu Carmen-Alexandra & Cirstea Andreea
  • 2012 La factura deportiva. Diseño e implantación de un modelo de cálculo de costes para los servicios deportivos municipales/The Sport Bill. Design and Implementation of a Costing Model for Municipal Sports Services
  • 2012 Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?
    by Masaki Kusano
  • 2012 The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan
    by Noriyuki Tsunogaya & Parmod Chand
  • 2012 Green Accounting from a Budget Perspective
    by Adriana-Mihaela Gornea & Radu-Daniel Loghin
  • 2012 Corruption - An Inhibiting Factor For The Efficient Implementation Of Structural Funds In Romania
    by Leontina Pavaloaia
  • 2012 The Foreign Equity in Banking Industry and the Effectiveness of Corporate Governance: Essential or a Soap Opera?
    by Banu Dincer
  • 2012 Make-or-Buy Decisions: What Choice for an Accounting Services in a Developing Country?
    by Serge Valant Gandja & Christophe Estay
  • 2012 Earnings announcements and attention constraints: The role of market design
    by Chakrabarty, Bidisha & Moulton, Pamela C.
  • 2012 Evidence on the determinants and economic consequences of delegated monitoring
    by Beatty, Anne & Liao, Scott & Weber, Joseph
  • 2012 The implied cost of capital: A new approach
    by Hou, Kewei & van Dijk, Mathijs A. & Zhang, Yinglei
  • 2012 An empirical test of spatial competition in the audit market
    by Numan, Wieteke & Willekens, Marleen
  • 2012 The information content of annual earnings announcements and mandatory adoption of IFRS
    by Landsman, Wayne R. & Maydew, Edward L. & Thornock, Jacob R.
  • 2012 Does Regulation FD work? Evidence from analysts' reliance on public disclosure
    by Kross, William J. & Suk, Inho
  • 2012 Value relevance of earnings, book value and dividends in an emerging capital market: Kuwait evidence
    by Al-Hares, Osama M. & AbuGhazaleh, Naser M. & Haddad, Ayman E.
  • 2012 Board of Directors, Audit Committee Characteristics and Performance of Saudi Arabia Listed Companies
    by Yahya Ali Al-Matari & Abdullah Kaid Al-Swidi & Faudziah Hanim Bt Fadzil & Ebrahim Mohammed Al-Matari
  • 2012 El potencial de los estudios retóricos en la investigación contable
    by Fabián Leonardo Quinche Martín
  • 2012 Efectos del debido proceso en la formulación de la NIIF 13: mediciones a valor razonable
    by Martha Liliana Arias Bello & Edgar Emilio Salazar Baquero
  • 2012 Teoria Da Estrutura De Propriedade: Redes Sociais Em Periódicos Internacionais De Alto Impacto
    by Delci Grapegia Dal Vesco & Ilse Maria Beuren
  • 2012 A Measure to the Operational Performance of International Hotels in Taiwan: DEA and Malmquist Approach
    by Yuan-ho Lee & Lung-Tan Lu & An-De Sung
  • 2012 Corporate Governance in Turkey: Issues and Practices of High-Performance Companies
    by Belverd E. NEEDLES, Jr. & Ahmet TUREL & Evren Dilek SENGUR & Asli TUREL
  • 2012 Bridging the Gap between Accounting Academic Research and Practice: Some Conjectures from Romania
    by Catalin Nicolae ALBU & Serban TOADER
  • 2012 A Profile of JAMIS Publications between 2006 and 2012. Reflections on the Journey towards Internationalization
    by Nadia ALBU & Camelia Iuliana LUNGU
  • 2012 Small Business Development During The Crisis
    by Sorin Briciu & Constantin Groza & Alina Putan
  • 2012 The Principle Of Business Continuity In Terms Of Financial Audit
    by Tamas Attila Szora & Joldos (Udrea) Ana-Maria & Dobra Iulian & Turta Irina
  • 2012 Harmonization Of Goodwill Reporting Practice In The Consolidated Financial Statements Of Romanian Groups
    by Carmen-Alexandra Baltariu & Andreea Cirstea
  • 2012 The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation
    by Dan Dacian Cuzdriorean & Dumitru Matis
  • 2012 Advanced Costing Methods And Their Utility In Organizing Management Accounting
    by Letiția Maria Rof
  • 2012 Considerations concerning the influence of foreign trade activities on getting financial and accounting information
    by Magdalena MIHAI & Cristian DRAGAN & Valeriu BRABETE & Adriana IOTA
  • 2012 The Accountant And Fiscal Point Of Viev Concerning Some Of The Tva Paying Persons Obligations
    by Maria Sandu
  • 2012 Creative Accounting In The Context Of An “Efficient” Management
    by Mihaela Cristina Gheorghe
  • 2012 An Operational Model To Analyze The Evolution Of Wage Bill For Smes In Romania
    by Anca Antoaneta Varzaru
  • 2012 Evolution In Time Of An Economic Entity’S Performance
    by Andra Cornean & Ioana Bufan
  • 2011 Determining a Consistent Set of Accounting and Financial Reporting Standards A Research Note Based on the IASB-FASB Conceptual Framework Revision Project
    by Ramond, Olivier & Le Manh, Anne
  • 2011 The internally generated goodwill as an aggregation of interacting asset
    by Casta, Jean-François & Paugam, Luc & Stolowy, Hervé
  • 2011 Mesurer et définir la valeur des marques : un enjeu dans la concurrence entre groupes professionnels
    by Farjaudon, Anne-Laure & Morales, Jérémy
  • 2011 Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets
    by Casta, Jean-François & Stolowy, Hervé & Paugam, Luc
  • 2011 An Explanation of the Nature of Internally Generated Goodwill Based on Aggregation of Interacting Assets
    by Stolowy, Hervé & Luc, Paugam & Casta, Jean-François
  • 2011 An Explanation of the Nature of Internally Generated Goodwill Based on Aggregation of Interacting Assets
    by Stolowy, Hervé & Paugam, Luc & Casta, Jean-François
  • 2011 How to Ensure Consistency between Discount Rates and Cash Flows?
    by Sergei Vasilievich CHEREMUSHKIN
  • 2011 High-growth cooperatives: Financial profile and key factors for competitiveness
    by Oriol Amat & Jordi Perramon
  • 2011 Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë
    by Govori, Fadil
  • 2011 Valuación de acciones mexicanas mediante los modelos de Ohlson y Ohlson-Beta para firmas con ciclos de corto y largo plazos: Un análisis de cointegración
    by Duran-Vazquez, Rocio & Lorenzo-Valdes, Arturo & Ruiz-Porras, Antonio
  • 2011 Innovativeness and intangibles in transition: the case of Slovenia
    by Verbic, Miroslav & Polanec, Sašo
  • 2011 Valuation of Latin-American stock prices with alternative versions of the Ohlson model: An investigation of cointegration relationships with time-series and panel-data
    by Duran-Vazquez, Rocio & Lorenzo-Valdes, Arturo & Ruiz-Porras, Antonio
  • 2011 Valuation of Latin-American stock prices with alternative versions of the Ohlson model: An investigation of cointegration relationships with time-series and panel-data
    by Duran-Vazquez, Rocio & Lorenzo-Valdes, Arturo & Ruiz-Porras, Antonio
  • 2011 Regional Patterns of Intangible Capital, Agglomeration Effects and Localised Spillovers in Germany
    by Kurt Geppert & Anne Neumann
  • 2011 Understanding Contract Audits: An Experimental Approach
    by Robert M.M. Bertrand & Arthur J.H.C. Schram & Eddy H.J. Vaassen
  • 2011 Determining a Consistent Set of Accounting and Financial Reporting Standards: A Research Note Based on the IASB-FASB Conceptual Framework Revision Project
    by Le Manh, Anne & Ramond, Olivier
  • 2011 Optimal Capital Structure for Finite Cash Flows
    by Ignacio Vélez Pareja & Felipe Mejia-Pelaez & James W. Kolari
  • 2011 Analytical Solution for Optimal Capital Structure in Perpetuities
    by Joseph Tham & Ignacio Velez Pareja & James Kolari
  • 2011 Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business
    by Theofanis Karagiorgos & George Drogalas & Nikolaos Giovanis
  • 2011 Internal Audit Essential Component In The Structure Of A Modern Company
  • 2011 The Pros And Cons Of Internet Banking: A Short Review
    by Ioannis KOSKOSAS
  • 2011 The Pros And Cons Of Internet Banking: A Short Review
    by Ioannis KOSKOSAS
  • 2011 Who Benefits From Funds Of Hedge Funds? A Critique Of Alternative Organizational Structures In The Hedge Fund Industry (I)
    by Yang CAO & Joseph P. OGDEN & Cristian I. TIU
  • 2011 Who Benefits From Funds Of Hedge Funds? A Critique Of Alternative Organizational Structures In The Hedge Fund Industry (I)
    by Yang CAO & Joseph P. OGDEN & Cristian I. TIU
  • 2011 Green Accounting – A New Dimension In The Performance And Activity Reporting Of The Enterprise
    by MAN, Mariana & GADAU, Liana
  • 2011 Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack
    by Ozer, Gokhan & Yilmaz, Emine
  • 2011 The Corporate Social Responsibility Disclosure: A Study of Listed Companies in Bangladesh
    by Rouf, Md. Abdur
  • 2011 The Relevance of Theoretical Concepts in Practice: A Study of Management Accounting Concepts in 130 Large Swedish Companies
    by Bredmar, Krister
  • 2011 What has been said, and what remains to be said, about the balanced scorecard?
    by Lucia Clara Banchieri & Fernando Campa Planas & Maria Victoria Sanchez Rebull
  • 2011 Transfer Pricing of Intangible Assets and R&D Services in Service Level Agreement
    by Tomáš Brabenec
  • 2011 The Public Interest from the Perspective of the Accounting and Auditing Profession: General Well-being vs. Private Benefit
    by Dana Kovanicová
  • 2011 A critical analysis of the contents of the IFRS for SMEs - a South African perspective
    by Daniel Petrus Schutte & Pieter Buys
  • 2011 IASB Framework Regarding the Harmonization of Financial Statements
    by Nicoleta-Cornelia Bran (Stan) & Sorina-Geanina Mărgărit (Stănescu) & Nicoleta Eftene
  • 2011 Improving the Quality of the Information Presented in Financial Statements by Using Information Technology
    by Vasile Dumitraș
  • 2011 The Profit and Loss Account Through the Romanian Accounting Regulations. From European to International
    by Mariana Man & Liana Gădău
  • 2011 Borrowing Costs – Object of IPSAS Review
    by Nistor Cristina Silvia & Deaconu Adela
  • 2011 The Income Statement: The Image of Financial Performance of a Public Health Entity
    by Miculescu Marius-Nicolae & Miculescu Corina
  • 2011 Study on Accounting for Assets use Change
    by Lenghel Radu Dorin
  • 2011 Tax Evasion - the Main Component of the Underground Economy Matrix in Romania
    by Condrea Elena
  • 2011 Views on the Purpose of Management Accounting in the Romanian Energy Sector
    by Rof Letiþia Maria & Stanciu Ionela Cornelia
  • 2011 The Normalization Process of Recognition of the Elements in the Financial Statements. The Credibility and Relevance of Information
    by Gâdau Liana
  • 2011 Performance Audit and its Role in Improving the Management
    by Durdureanu Corneliu & Cîndea Moise
  • 2011 Creativity in Business Ethics and Financial Accounting of the Romanian Organizations
    by Demian Gabriela & Joldos Ana Maria & Pintilie Corneliu
  • 2011 Significant Historic Reference Points on Accountancy at Global Level
    by Cîndea Moise & Durdureanu Corneliu & Ciurariu Gabriela
  • 2011 Improvement of Managerial Accounting in Electricity Industry by Applyng the ABC Method (Activity Based Costing)
    by Rof Letiþia Maria & Stanciu Ionela Cornelia
  • 2011 The Contribution of Accountancy Intelligence to the Development of the Economic Intelligence
    by Petroianu Grazia – Oana
  • 2011 General Issues Concerning the Reconciliation of the Accounting Earnings with the Taxable Earnings
    by Paliu - Popa Lucia & Cosneanu Lavinia
  • 2011 Participatory Governance In The Public Healthcare Systems Of The Scandinavian And Baltic Countries
    by Stefanescu Aurelia & Mocanu Mihaela & Turlea Eugeniu
  • 2011 The Typology Of Regional Mergers From The Perspective Of Financial-Accounting Aspects
  • 2011 A New Aproach Of Conceptual Framework For General Purpose Financial Reporting By Public Sector Entities
    by Nistor Cristina
  • 2011 Auditor Rotation - A Critical And Comparative Analysis
    by Mocanu Mihaela & Stefanescu Aurelia & Turlea Eugeniu
  • 2011 Study Regarding The Influence Of Romanian Accounting Regulations On Creative Accounting Techniques
  • 2011 Current State And Evolution Perspectives For Management Accounting In The Energy Sector By Implementing The Abc Method
    by Rof Letitia Maria & Farcane Nicoleta
  • 2011 Evidence From The German Capital Market Regarding The Value Relevance Of Consolidated Versus Parent Company Financial Statements
    by Muller Victor - Octavian
  • 2011 A Longitudinal Analysis Regarding The Evolution Of Profit Tax Regulations In Romania - An Empirical View
    by Cuzdriorean - Vladu Dan Dacian & Albu Catalin Nicolae & Albu Nadia & Fekete Szilveszter
  • 2011 Who Benefits from the Adoption of IFRS?
    by Shin'ya Okuda
  • 2011 Accounting Standards and Global Convergence Revisited: Social Norms and Economic Concepts
    by Shizuki Saito
  • 2011 Eigenkapitalausstattung in den Neuen Ländern teilweise höher als in Westdeutschland
    by H. Schulz & Mirko Titze & M. Weinhold
  • 2011 Earnings Benchmarks En El Sector Hotelero: Decisiones Basadas En Variables Financieras Y Reales / Earnings Benchmarks In The Spanish Hotel Industry: Decisions Based On Financial And Real Variables
    by Parte Esteban, Laura & Such Devesa, Mª Jesús
  • 2011 Organization Politics and the Role of Accounting
    by Nikos Sykianakis & Athanasios Bellas
  • 2011 How can we distinguish ethical salespeople from those who are not?
    by Sergio Román Nicolás & Rocío Rodríguez Herrera
  • 2011 Target ratcheting and effort reduction
    by Bouwens, Jan & Kroos, Peter
  • 2011 How Wastes Influence Quality Management
    by Gratiela Dana BOCA & Hasan GOKKAYA
  • 2011 References on the Study and Research of Public External Operational Audit of Structural Non-reimbursable Funds an Epistemological Approach
    by Emil LUNGEANU & Constantin AFANASE
  • 2011 High-growth cooperatives: financial profile and key factors for competitiveness
    by Oriol Amat & Jordi Perramon
  • 2011 Environment Of Accouting Science: A Comparative Between Anglo-Saxon And Continent Europe
    by Cemal Elitas & Feyyaz Yildiz & Mustafa Uc
  • 2011 Audit Fee Econometrical Models An Overview Of The Auditing Research Literature
    by Oana Raluca Ivan
  • 2011 Auditing Fair Values In A Sensitive Socio-Economical Context
    by Nicoleta Farcane & Delia Deliu & Maria Gheorghian
  • 2011 Fair Value Empirical Studies: An Overview On Acconting Research Literature
    by Carmen Giorgiana Bonaci & Adriana Tiron Tudor
  • 2011 Changes In Financial And Accounting Environment In Albania And The Impact On Practitioners
    by Rezarta Shkurti (Perri) & Brikena Leka (Gjoni) & Rovena Bahiti & Msc. Elfrida Manoku (Gishto)
  • 2011 Kaizen Costing Method And Its Role In The Management Of An Entity
    by Leti?ia Maria Rof
  • 2011 The Cooperation System Ensuring The Internal Audit Function An European Concept For An Efficient Organising Of The Internal Public Audit Activity
    by Mariana Gîrbaci & Marioara Mirea
  • 2011 The Calculation Of The Wage Bill And Personnel Costs: Between Theory Rigors And Practical Requirements
    by Anca Antoaneta Varzaru & Mihai Varzaru
  • 2011 Views On The Application Of Cost Calculation Methods Based On The Constant Ratio Principle In The Bakery Industry
    by Marian Taicu
  • 2011 The Accountant And Fiscal Point Of View On The Depreciation And The Adjustments For The Depreciation Of Tangible Assets
    by Maria Sandu
  • 2011 Analysis And Prognosis Of Costs - Support In Making Decisions
    by Cerasela Pîrvu & Anca Mehedin?u & Cristian Pîrvu
  • 2011 Balanced Scorecard – Sustainable Development Tool
    by Leontina Beţianu & Sorin Briciu
  • 2011 The European Business Market Past Present And Future
    by Stefan Aurel RAILEANU & Alexandru BOTICA
  • 2011-2012 Similarities and disparities between Romanian individual and consolidated financial group statements
    by Florentin - Emil Tanasa & Doina Prodan (Palade)
  • 2010 Cost of Equity and Weighted Average Cost of Capital for Perpetuities, with Constant Growth
    by Felipe MEJIA-PELAEZ & Ignacio VELEZ-PAREJA
  • 2010 Company's Valuation in an Emerging Economy - Case Study TIMANCO S.A
    by Ignacio VELEZ-PAREJA & Joseph THAM
  • 2010 Mantıklı Eylem Teorisi (MET) ile muhasebecilerin bilgi teknolojisi kullanımına yönelik bir uygulama
    by Gökhan ÖZER & Emine YILMAZ
  • 2010 Information asymmetries and the value-relevance of cash flow and accounting figures: empirical analysis and implications for managerial accounting
    by Rapp, Marc Steffen
  • 2010 Estimación de los Flujos de Transporte de Mercancías Interregionales Trimestrales mediante Técnicas de Interpolación Temporal
    by Gallego López, Nuria & Llano, Carlos & Pérez García, Julian
  • 2010 A perspective on the recent developments in international financial reporting
    by Dima (Cristea), Stefana Maria & David, Delia
  • 2010 Are Overconfident CEOs Better Innovators?
    by Hirshleifer, David & Low, Angie & Teoh, Siew Hong
  • 2010 The Impact of the Financial Crisis on Defined Benefit Plans and the Need for Counter-Cyclical Funding Regulations
    by Juan Yermo & Clara Severinson
  • 2010 The dark side of outside directors: Do they quit when they are most needed?
    by Rüdiger Fahlenbrach & Angie Low & René M. Stulz
  • 2010 Audit fees and IFRS accounting - Is information costly?
    by Friis, Ole & Nielsen, Mogens
  • 2010 The Impact of Auditor Rotation on the Audit Quality: A Field Study from Egypt
    by Diana Mostafa & Magda Hussien
  • 2010 Manipulation des Börsenkurses durch gezielte Informationspolitik im Rahmen von Squeeze-Outs? – Eine empirische Untersuchung am deutschen Kapitalmarkt
    by Holger Daske & Moritz Bassemir & Felix F. Fischer
  • 2010 Non-GAAP and Street Earnings: Evidence from SFAS 123R
    by Barth, Mary E. & Gow, Ian D. & Taylor, Daniel J.
  • 2010 Lissage des résultats:les conclusions sont-elles contingentes aux options méthodologiques?
    by Yves Mard & Alain Schatt
  • 2010 Réflexions sur l’investissement dans la réputation par les auditeurs et les analystes financiers;Discussions about investment in reputation on stock markets:The case of auditors and financial analysts
    by Véronique Bessière & Alain Schatt
  • 2010 La réglementation de l’audit est-elle dans l’intérêt public:quelques enseignements du modèle français
    by Charles Piot & Alain Schatt
  • 2010 Pour une théorie élargie de la réception
    by Labardin, Pierre & Nikitin, Marc
  • 2010 Voluntary Financial Disclosure, Introduction of IFRS and the Setting of a Communication Policy: an Empirical Test on SBF French Firms Using a Publication Score
    by de La Bruslerie, Hubert & Gabteni, Heger
  • 2010 Liquidity Constraints and Firm’s Export Activity
    by Emanuele Forlani
  • 2010 Company Valuation in an Emerging Economy - Caldonia: A Case Study
    by Ignacio Vélez Pareja & Joseph Tham
  • 2010 Costo de capital con costo del patrimonio apalancado como el riesgo de los escudos fiscales
    by Joseph Tham & Ignacio Velez Pareja
  • 2010 Timanco S.A.: Unpaid Taxes, Losses Carried Forward, Foreign Debt, Presumptive Income and Adjustment for Inflation: Matching DCF and EVA©
    by Ignacio Velez Pareja & Joseph Tham
  • 2010 Solución Analítica al Problema de la Circularidad Usando Flujos de Caja Descontados
    by Felipe Mejia & Ignacio Velez Pareja
  • 2010 Cost of Equity and WACC for Perpetuities with Constant Growth
    by Felipe Mejia & Ignacio Velez Pareja
  • 2010 Cost of Capital, Cost of Equity and Value Without Circularity for Constant Growth Perpetuities
    by Felipe Mejía & Ignacio Velez Pareja
  • 2010 Risky Tax Shields and Risky Debt: A Monte Carlo Approach
    by Ignacio Velez Pareja
  • 2010 Analytical solution to the circularity problem in the discounted cash flow valuation framework
    by Felipe Mejia & Ignacio Velez-Pareja
  • 2010 Consistencies and Inconsistencies in Financial Reporting. The Case Study of Central and Eastern Europe
    by Victoria BOGDAN & Stefana Maria CRISTEA
  • 2010 Financial Analysis Fundament For Assessment The Value Of The Company
    by Karanovic, Goran & Bogdan, Sinisa & Baresa, Suzana
  • 2010 Fiscal And Accounting News 2010
    by IONESCU, Cicilia
  • 2010 A Cardiograph of the Dollar´s Quality: Qualitative Easing and the Federal Reserve Balance Sheet During the Subprime Crisis
    by Philipp Bagus & Markus H. Schiml
  • 2010 Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey
    by Asli Gunduzay TÜREL
  • 2010 Accounting Standards for the Public and Non-profit Organization in the USA
    by Jana IŠTVÁNFYOVÁ & Ladislav MEJZLÍK
  • 2010 Progression of Financial Reporting in Czech Republic and its Regulation
    by Jana IŠTVÁNFYOVÁ & Ladislav MEJZLÍK & Jiří PELÁK
  • 2010 Specific Issues in Financial Reporting of the Economic Results of Universities in Czech Republic
    by Jana Ištvánfyová
  • 2010 Certain Important Aspects of Cost Contribution Arrangements in Financial Management
    by Tomáš Brabenec
  • 2010 The Internationalization Of The Estonian Accounting System
    by Juta Tikk
  • 2010 New Paradigms of Management Control
    by Varzaru Anca Antoaneta & Varzaru Mihai
  • 2010 The Role of Accountancy and of the Expert Accountant within the Framework of Present International Economic Crisis
    by Petroianu Grazia – Oana
  • 2010 Performing Internal Control by Taking into Consideration the International Economic Crisis
    by Petre Mihaela Cosmina
  • 2010 The Statement of Changes in Equity and Financial Performance. The Necessity of a Global Performance Situation
    by Gâdau Liana
  • 2010 Human Assets in the Social Control Management
    by Varzaru Anca Antoaneta & Varzaru Mihai
  • 2010 Material Accounting Harmonization: An Overview Of Trade Literature
    by Mustata Razvan V. & Matis Dumitru & Dragos Dana Simona
  • 2010 The Accounting Regulation Process In The Field Of Financial Instruments
    by Matis Dumitru & Bonaci Carmen Giorgiana & Coroiu Sorina Ioana
  • 2010 Is There Any Room To Improve The Use Of Accounting Information?
    by Deac Marius & Danciu Radu
  • 2010 The Relationship Between Accounting And Taxation: A Brief International Literature Review
  • 2010 Factors behind high cash usage in Hungary
    by Anikó Bódi-Schubert
  • 2010 Estimación de los flujos de transporte de mercancías interregionales trimestrales mediante técnicas de interpolación temporal/Estimating Quarterly Interregional Commodity Transport Flows by Means of Temporal Interpolation Methods
  • 2010 An Empirical Taxonomy of Accounting Information Systems in Romania
    by Marius Deac & Radu Danciu
  • 2010 ActuArial Accounting – A Branch of the Financial Accounting
    by Gheorghe V. Lepadatu & Doina Maria Tilea
  • 2010 Diversité des pratiques de contrôle budgétaire:approches contingentes et néo-institutionnelles
    by Samuel Sponem
  • 2010 Facteurs D´Incidence De La Loi 1314 De 2009 Dans Le Système Comptable D´Enseignement En Colombie
    by Campo Alcides Avellaneda Bautista
  • 2010 Factores De Incidencia De La Ley 1314 De 2009 En La Educación Contable Colombiana
    by Campo Alcides Avellaneda Bautista
  • 2010 Los Contratos De Construcción En Colombia E Impacto Al Adoptar Estándares Internacionales De Información Financiera -Nic 11-
  • 2010 El patrimonio y los ciclos de operaciones financieras
    by Campo Alcides Avellaneda Bautista
  • 2010 Bases conceptuales para la construcciòn de teorìa contable
    by Josè luis Villarreal
  • 2010 Los sistemas contables administrativos: hacia la conformación de un programa de investigación desde la teoría de la estructuración
    by Claudia Barrios Alvarez & Yaismir Adriana Rivera Arrubla
  • 2010 Algunas experiencias exitosas en Latinoamérica relacionadas con la Estandarización Contable
    by Abel María Cano Morales
  • 2010 Assets Restatement Model From The Natural Capital Maintenance Perspective
    by Gina Raluca GUSE & Viorel AVRAM & Adriana CALU & Daniela Artemisa CALU
  • 2010 Service Quality Of Members Of Accounting Profession: The Relationship Between Servis Quality To Costumer Satisfaction Eskä°Åžehä°R Application
    by Kerim Banar & Vedat Ekergil
  • 2010 An Attempt At Measuring The Fiscal Influence Over Accounting Of Romanian Listed Companies
    by Dan Dacian Cuzdriorean & Szilveszter Fekete & Lucia Sucala
  • 2010 Strategies In Optimizing The Output Of Financial Reporting: Project For A National Perspective
    by Dumitru Matis & Carmen Giorgiana Bonaci & Razvan V. Mustata
  • 2010 The Profit And Loss Account In Different Approaches. Advantages And Disadvantages
    by Man Mariana & Gadau Liana
  • 2010 The limitations of the engagements to perform agreed-upon procedures regarding financial information according to ISRS 4400
    by Szora Attila TAMAS
  • 2010 Hidden Costs And Social Control Management
    by Assist. Anca Antoaneta Vărzaru PhD. Student & Prof. Mihai Vărzaru PhD.
  • 2010 Possibilities Of Initial Estimation And Further Validation Of Inside Control Risk
    by Prof. Magdalena Mihai Ph. D & Prof. Constantin Staicu Ph. D & Anca Ciumag Ph. D Student
  • 2010 Aspects Regarding The Regulatory Risks Related To ShareholderS Equity
    by Assoc. Prof. Cristian Drăgan Ph. D & Assoc. Prof. Valeriu Brabete Ph. D & Lect. Oana Gherghinescu Ph. D
  • 2009 Cash Flow – Lever For Continuing Activity - In Decline Period
    by Balaban, Cristina Lucia
  • 2009 Incertitude et comptabilité
    by Casta, Jean-François
  • 2009 Comités d'audit
    by Thiéry-Dubuisson, Stéphanie
  • 2009 Desempeño operacional posterior a la oferta pública inicial de acciones de las empresas chilenas
    by González, Marcelo & Farías, Pablo
  • 2009 Bilanzielle Behandlung von hybriden Finanzinstrumenten: Eine Übersicht
    by Schröder, Michael & Gans, Julia
  • 2009 Controlling in virtuellen Unternehmen -eine Studie- Teil 2: Auswertung
    by Held, Bärbel & Herzner, Alexander & Riedl, Matthias
  • 2009 Controlling in virtuellen Unternehmen -eine Studie- Teil 1: State of the art
    by Held, Bärbel & Herzner, Alexander & Riedl, Matthias
  • 2009 Corporate tax competition between firms
    by Loretz, Simon & Moore, Padraig J.
  • 2009 Latvijas būvniecības nozares uzņēmumu finansiālās stabilitātes novērtēšana
    by Skribans, Valerijs
  • 2009 Book Review: Risk analysis for Islamic banks by Hennie Van Greuning and Zamir Iqbal
    by Abdul Azim, Islahi
  • 2009 The accounting profession and professionist in romania
    by Bunget, Ovidiu-Constantin & Farcane, Nicoleta & Dumitrescu, Alin-Constantin & Popa, Adina
  • 2009 The impact of ias/ifrs on the romanian accounting rules
    by Bunget, Ovidiu-Constantin & Dumitrescu, Alin-Constantin & Farcane, Nicoleta & Caciuc, Leonora & Popa, Adina
  • 2009 Nonlinear and chaotic patterns in Japanese video game console sales and consequences for management control
    by Bonache, Adrien & Moris, Karen
  • 2009 Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes
    by Deaconu, Adela & Nistor, Cristina Silvia & Filip, Crina
  • 2009 Potential dividends versus actual cash flows in firm valuation
    by Magni, Carlo Alberto & Vélez-Pareja, Ignacio
  • 2009 The Psychological Attraction Approach to Accounting and Disclosure Policy
    by Hirshleifer, David & Teoh, Siew Hong
  • 2009 Market Concentration and Business Survival in Static v Dynamic Industries
    by Andrew Burke & Aoife Hanley
  • 2009 Performance measures for hierarchical organizations: Frontier analysis as a decision support tool
    by Aude Deville & Gary D. Ferrier & Hervé Leleu
  • 2009 Corporate tax competition between firms
    by Simon Loretz & Padraig J. Moore
  • 2009 Principer för hållbarhetsredovisning i teori och praktik: En studie av fjärrvärmebranschen
    by Helin, Sven & Frostenson, Magnus
  • 2009 Choix de l’auditeur externe, honoraires d’audit et gouvernance des entreprises françaises
    by Mehdi Nekhili & Wafa Masmoudi & Dhikra Chebbi Nehkili
  • 2009 Is European accounting research fairly reflected in academic journals? An investigation of possible non-mainstream and language barrier biases
    by Bernard Raffournier & Alain Schatt
  • 2009 Understanding Internal Capital Markets and Corporate Policies
    by Cremers, M. & Huang, R. & Sautner, Z.
  • 2009 Valoracion de flujos de caja en inflacion. El caso de la regulacion en el Banco Mundial
    by Ignacio Velez-Pareja
  • 2009 Potential dividends versus actual cash flows in firm valuation
    by Carlo Alberto Magni & Ignacio Velez-Pareja
  • 2009 Corporate Tax Competition between Firms
    by Simon Loretz & Padraig J. Moore
  • 2009 Marco Institucional de la Contabilidad y las Finanzas
    by Galindo Lucas, Alfonso
  • 2009 An Empirical Study of Value Creation Criteria: Case of Iran
    by Godratallah TALEBNYA & Mahdi SALEHI & Hashem VALIPOUR & Zahra YOUSEFI
  • 2009 Aspects Regarding The Role Of The Financial Management In Elaborating And Implementing The Organisation’S Strategies
    by Ciuhureanu, Alina Teodora & Baltes, Nicolae
  • 2009 Large shareholders, bank ownership and informativeness of earnings
    by Víctor M. González Méndez
  • 2009 The Costing Formula Suitable for Pricing (Transfer Pricing) Decisions and Maximization of Business Value
    by Tomáš Buus
  • 2009 The Theory of the Business, Falsification and Avoiding Managerial Unawareness
    by Doron Faran
  • 2009 Innovations In Social And Environmental Reporting Based On The Knowledge Of Stakeholders’ Information Needs
    by GUSE Gina Raluca & CARAIANI Chirata & DASCALU Cornelia & LUNGU Camelia Iuliana
  • 2009 Solutions For Measuring The Fair Value Of The Workforce
    by Deaconu Adela
  • 2009 Considerations On The Fair Value Of Revenues Recognized In Financial Statements
    by Deaconu Adela & Nistor Cristina & Cuzdriorean Dan
  • 2009 Measuring And Assessment Of Internal Audit’S Effectiveness
    by Bota-Avram Cristina & Palfi Cristina
  • 2009 The Analysis Of The Quality Of Administration Of Company Relations With Commercial Partners
    by Pop Fanuta & Fat Codruta
  • 2009 Economic Research, Between Scientifc Accomplishment And Current Reality
    by Nistor Cristina Silvia
  • 2009 From The Harmonization Need To The Spontaneous Accounting Harmonization
    by Mustata Razvan V. & Matis Dumitru
  • 2009 Searching For The Fair Story Behind Fair Value For Financial Instruments
    by Matis Dumitru & Bonaci Carmen Giorgiana
  • 2009 Liberty and Concordance in Book-Keeping
    by Mihai Ristea & Gheorghe Lepadatu & Corina Graziella Dumitru
  • 2009 Private Equity Firms’ Behaviours in Western Europe: Does Country Matter?
    by Abdesselam Rafik,Bastié Françoise,Cieply Sylvie
  • 2009 Approach and research models of quality and business performance: a critical review
    by Luz María Marín Vinuesa
  • 2009 The Role And Importance Of Economic And Financial Information In Corporate Governance
    by Ionel Bostan & Veronica Grosu
  • 2009 Sustainability In Accounting €“ Basis: A Conceptual Framework
    by Oana Raluca Ivan
  • 2009 The Opinion Of The American Legislators On The Balance Sheet
    by Lect. Ph.D Ovidia Doinea
  • 2009 Demands And Controversies Regarding The Sphere Of Internal Audit Activities
    by Assoc. Prof. Dragan Cristian Ph.D & Assoc. Prof. Brabete Valeriu Ph.D
  • 2009 Innovations Of The Abc Method In The Cost Calculation
    by Ionescu Ion
  • 2009 Internal Audit And Management Control
    by Sorin Domnişoru & Sorin Vînătoru & Daniel Goagără
  • 2008 The role of actor-networks in the diffusion of management accounting innovations: a comparative study of budgetary control, GP method and Activity-Based Costing in France
    by Berland, Nicolas & Levant, Yves & Alcouffe, Simon
  • 2008 A web of intercorrelations: culture, financial reporting and social output
    by Dima, Bogdan & Cristea, Stefana Maria
  • 2008 Potential dividends and actual cash flows. Theoretical and empirical reasons for using ‘actual’ and dismissing ‘potential’, Or: How not to pull potential rabbits out of actual hats
    by Vélez-Pareja, Ignacio & Magni, Carlo Alberto
  • 2008 Solutii pentru masurarea calitatii informatiei contabile
    by Deaconu, Adela & Filip, Crina & Buiga, Anuta
  • 2008 A modern approach on modeling the cost behavior by ABC/ABM method
    by Iacob, Constanta & Giurca Vasilescu, Laura & Dracea, Raluca
  • 2008 IPSAS versus National Norms on Public Institutions' Own Capitals
    by Ecobici, Nicolae
  • 2008 Controlling-Konzeptionen revisited: Definition von Anforderungskriterien an Controlling-Konzeptionen und Thesen für die konzeptionelle Controlling-Forschung
    by Winter, Peter
  • 2008 La performativité des sciences économiques
    by Fabian Muniesa & Michel Callon
  • 2008 Supply and demand for European accounting research. Evidence from EAA congresses
    by Cazavan-Jeny, Anne & Jeanjean, Thomas
  • 2008 Measuring reseach outputs across borders-a comment
    by Mottis, Nicolas & Walton, Peter
  • 2008 The activity-based costing method developments: state-of-the art and case study
    by Gregory Wegmann & Stephen Nozile
  • 2008 The balanced scorecard as a knowledge management tool: a French experience in a semi-public insurance company
    by Gregory Wegmann
  • 2008 « Succès » et « échec » d'un outil de gestion : le cas de la naissance des budgets et de la gestion sans budget
    by Levant, Yves & Alcouffe, Simon & Berland, Nicolas
  • 2008 À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années ? Dix ans de recherche en contrôle
    by Gervais, Michel & Berland, Nicolas
  • 2008 Grounded theory : quels usages dans les recherches en contrôle de gestion ?
    by Berland, Nicolas & Joannides, Vassili
  • 2008 Dividendos "potenciales" versus pagados : razones teoricas y empiricas para usar dividendos pagados. Casos de America Latina y Argentina
    by Ignacio Velez-Pareja & Mariano Merlo & David Andres Londono & Julio Sarmiento
  • 2008 The mismatching of APV and the DCF in Brealey, Myers and Allen 8th edition of Principles of corporate finance, 2006
    by Ignacio Velez-Pareja & Joseph Tham
  • 2008 Guidelines for forecasting historical financial statements for valuation purposes
    by Ignacio Velez-Pareja
  • 2008 Pautas para el pronostico de los estados financieros a partir de estados financieros historicos para la valoracion
    by Ignacio Velez-Pareja
  • 2008 There exists circularity between WACC and value? Another solution
    by Ignacio Velez-Pareja & Julian Benavides Franco
  • 2008 Potential Dividends and Actual Cash Flows. Theoretical and Empirical Reasons for Using 'Actual' and Dismissing 'Potential'. Or: How Not to Pull Pot..
    by Ignacio Velez-Pareja & Carlo Alberto Magni
  • 2008 Consideraţii Teoretice Privind Evaziunea Fiscală Vs Frauda Fiscală
    by Dinga, Emil
  • 2008 La decisión de divulgar intangibles a través de una estrategia de triangulación teórica
  • 2008 Disclosure and liquidity in a driven by orders market: Empirical evidence from panel data
    by Mónica Espinosa & Mikel Tapia & Marco Trombetta
  • 2008 Franchising. A Literature Review on Management and Control Issues
    by S. Verbieren & M. Cools & A. Van den Abbeele
  • 2008 Quelles perspectives pour la recherche en contrôle de gestion?
    by Henri Bouquin
  • 2008 Méthodes de recherche en contrôle de gestion:une approche critique
    by Philippe Lorino
  • 2008 À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle
    by Nicolas Berland & Michel Gervais
  • 2008 The Changing Role Of Accountants In A Transition Economy €“ Evidence From Romania
    by Catalin Nicolae Albu & Nadia Albu & Robert Faff & Allan Hodgson
  • 2008 The Adaptation Of Accounting Data Within Integrated Informatics Systems
    by Radu Baluna & Daniela Baluna
  • 2008 Factors Influencing The Extent Of Corporate Compliance With Ifrs. The Case Of Hungarian Listed Companies
    by Szilveszter Fekete & Dumitru Matis & János Lukács
  • 2008 The justifying documents - the accounting registration base of the works and services executed by third parties
    by Marin CIUMAG & Anca CIUMAG
  • 2008 The taxing of the result, between the conformity and convergence of the accountancy
    by Danut CHILAREZ & Mircea PERPELEA
  • 2008 How true and fair is the true and fair view in accountancy?
    by Valeriu BRABETE & Cristian DRAGAN
  • 2007 Muhasebecilerin mesleki kararlarında etik ve sosyal sorumluluğun önemini algılama düzeyleri ve etiksel karar alma süreci: Türkiye örneği
    by Mehmet ÖZBİRECİKLİ & Tülin URAL
  • 2007 A Method for Improved Capital Measurement by Combining Accounts and Firm Investment Data. A revised version
    by Arvid Raknerud & Dag Rønningen & Terje Skjerpen
  • 2007 Web-based Corporate Reporting in Bangladesh:An Exploratory Study
    by Dutta, Probal & Bose, Sudipta
  • 2007 Residual income and value creation: An investigation into the lost-capital paradigm
    by Magni, Carlo Alberto
  • 2007 Residual income and value creation: An investigation into the lost-capital paradigm
    by Magni, Carlo Alberto
  • 2007 A Sum&Discount method for appraising firms:An illustrative example
    by Magni, Carlo Alberto
  • 2007 Measuring performance and valuing firms: In search of the lost capital
    by Magni, Carlo Alberto
  • 2007 Duopolistic Competition, Taxes, and the Arm's-Length Principle
    by Korn, Evelyn & Lengsfeld, Stephan
  • 2007 Weak and strong sustainability in the SEEA: concepts and measurement
    by Simon Dietz & Eric Neumayer
  • 2007 On the Relevance of Reporting Comprehensive Income under IAS / IFRS: Insight from Major European Capital Markets
    by Casta, Jean-François & Ramond, Olivier & Lin, Steve & Batsch, Laurent
  • 2007 Prospective analysis: guidelines for forecasting financial statements
    by Ignacio Velez-Pareja & Joseph Tham
  • 2007 The tyranny of rounding errors: the mismatching of APV and the DCF in perpetuities in Brealey and Myers 6th and 7th edition of Principles of Corporate
    by Ignacio Velez-Pareja & Joseph Tham
  • 2007 Teaching Entrepreneurship: Impact of Business Training on Microfinance Clients and Institutions
    by Dean Karlan & Martin Valdivia
  • 2007 Cost stickiness revisited: Empirical aplication for farms
    by Josep Maria Argiles Bosch & Josep Garcia Blandon
  • 2007 Empirical Study on Costs and Incomes of Organic Farming
    by Josep Maria Argiles Bosch
  • 2007 International Accounting Standards and Capital Costs – State of Empirical Research
    by Miloš Mařík
  • 2007 Transfer prices within business combinations
    by Vlastimil Roun
  • 2007 Low outcomes and the first-order approach to agency problems
    by Óscar Gutiérrez
  • 2007 Expansion of a hotel chain and environmental quality
    by Aleix Calveras
  • 2007 Outils de gestion et pilotage dynamique de l’action collective
    by Dominique Philippe Martin & Christian Picceu
  • 2007 Le processus budgétaire comme processus d’interactions sociales:une approche par l’analyse de réseau social
    by Fabienne Villesèque-Dubus
  • 2007 Le Time-Driven ABC:la simplification de l’évaluation des coûts par le recours aux équivalents–un essai de positionnement
    by Olivier de La Villarmois & Yves Levant
  • 2007 The Correlation Between The Increase Rate Of Gdp And The Inflation Rate
    by Criveanu Radu
  • 2006 Les entreprises françaises doivent se mobiliser sur les IFRS
    by Casta, Jean-François & Marteau, Patrice
  • 2006 Muhasebe mesleğinde yaşanan etikdışı davranışların tespiti ve etiksel değerlendirmesi: Türkiye örneği
    by Mehmet ÖZBİRECİKLİ & Tülin URAL
  • 2006 Amerika’da ‘2011 ve ötesi CPA vizyon projesi’ ve onu destekleyen çabalara ilişkin çalışmaların değerlendirilmesi
    by Ayten ERSOY & Filiz Angay KUTLUK
  • 2006 Evaluitis – Eine Neue Krankheit
    by Bruno S. Frey
  • 2006 Les opérations de restructuration des firmes agroalimentaires multinationales entre 1987 et 2003
    by Ayadi, N. & Rastoin, J.L. & Tozanli, S.
  • 2006 Les stratégies de développement des grandes firmes de l'industrie mondiale du vin sur la longue période (1980-2005)
    by Coelho, A. & Rastoin, J.L.
  • 2006 The Financial Accounting Model from a System Dynamics' Perspective
    by Melse, Eric
  • 2006 Repercusiones de la definición de tamaño empresarial en los resultados empíricos sobre eficiencia y financiación
    by Alfonso, Galindo Lucas
  • 2006 Diferentes consideraciones en torno al capital social de las sociedades cooperativas
    by Fernández Guadaño, Josefina
  • 2006 New ways of accountancy
  • 2006 Deterring gaming with imperfect evaluation methods
    by Gerald Eisenkopf
  • 2006 Translation and standardisation: audit world building in Post-Soviet Russia
    by Andrea Mennicken
  • 2006 The dark side of 'good' corporate governance: compliance-fuelled book-cooking activities
    by Thomas Kirchmaier & Mariano Selvaggi
  • 2006 Les normes comptables actuelles permettent-elles une comptabilisation des stock-options à leur juste valeur?
    by Philippe Desbrières
  • 2006 Perspectives on non-financial indicators as a strategic management accounting tool:A French inquiry
    by Evelyne Poincelot & Grégory Wegmann
  • 2006 Les systèmes d’information de pilotage,les tableaux de bord
    by Christine Marsal & Denis Travaillé
  • 2006 Determinants of Audit Fees for French Quoted Firms
    by Nathalie Gonthier-Besacier & Alain Schatt
  • 2006 Evaluitis ? Eine neue Krankheit
    by Bruno S. Frey
  • 2006 Els Factors Competitius de les Pimes a Catalunya
    by Antonio David Somoza Lopez & Josep Vallverdu Calafell
  • 2006 Evaluation of modern approach of strategic cost control ABSTRACT
    by Jana Fibírová
  • 2006 Modern Book of Financial Accounting
    by Libuše Müllerová
  • 2006
    by Jana Ištvánfyová & Ladislav Mejzlík
  • 2006 Performance Measurement – Live Problem of the Company Management
    by Bohumil Král
  • 2006 An analysis of the research on environmental accounting in Spain
    by Sergio Rubio Lacoba & Antonio Chamorro Mera & Francisco Javier Miranda González
  • 2006 Surekli Kamuyu Aydinlatma ve Internet Ortaminda Finansal Raporlama Surecinde Kullanilan Diller
    by Suleyman Uyar & Muhsin Celik
  • 2006 Le contrôle interne bancaire est-il toujours pertinent?
    by Valérie Pallas
  • 2006 Les conditions de la fiabilité des coûts dans l’utilisation de la méthode UVA (méthode des unités de valeur ajoutée)
    by Michel Gervais
  • 2006 Le contrôle de gestion socio-économique de la performance:enjeux, conception et implantation
    by Laurent Cappelletti
  • 2006 There exists circularity between WACC and value? Another solution
    by Ignacio Vélez-Pareja, & Julián Benavides-Franco
  • 2005 Le Crédit Lyonnais d'Henri Germain et la représentation comptable
    by Praquin, Nicolas
  • 2005 Intellectual Capital and market information needs in French IPO context
    by Bejar, Yosra
  • 2005 Comparing the value revelance of R&D reporting in Germany: standard and selection effects
    by Ramb, Fred & Reitzig, Markus
  • 2005 Japanische Kostenrechnungssysteme - Analyse der Kostenrechnungssysteme nach dem japanischen Kostenrechnungsstandard
    by Peter, Winter
  • 2005 The Measurement Of Compliance With International Isa700: The Case Of Audit Reports Published By The Big Accounting Firms In Tunisia
    by María Consuelo Pucheta & Mondher Fakhfakh
  • 2005 The Impact of Industry Classification Schemes on Financial Research
    by Christian Weiner
  • 2005 Call Options and Accruals Quality
    by Francis, Jennifer & Olsson, Per & Schipper, Katherine
  • 2005 Market Concentration, Market Dynamism and Business Survival
    by Andrew Burke & Holger Görg & Aoife Hanley
  • 2005 Differences between domestic accounting standards and IAS: measurement, determinants and implications
    by Ding, Yuan & Hervé, Stolowy & Hope, Ole-Kristian & Jeanjean, Thomas
  • 2005 Accounting in a Country : The Case of Pakistan
    by Junaid Ashraf & Waqar I. Ghani
  • 2005 Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003:un état des lieux
    by Gérard Charreaux & Alain Schatt
  • 2005 Royal Ahold: A Failure of Corporate Governance and an Accounting Scandal
    by Jong, A. de & DeJong, D.V. & Mertens, G.M.H. & Roosenboom, P.G.J.
  • 2005 Recurrent Attempts to Renovate Management Control Revisited through a Simons' Perspective
    by Berland, Nicolas & Ponssard, Jean-Pierre & Saulpic, Olivier
  • 2005 Earnings Manipulation and Incentives in Firms
    by Friebel, Guido & Guriev, Sergei
  • 2005 Earnings Manipulation and Incentives in Firms
    by Friebel, Guido & Guriev, Sergei
  • 2005 Driver costs in small firms: empirical analysis for farms
    by Josep Maria Argiles Bosch & Josep Garcia Blandon
  • 2005 Capitalizing Central Banks: A Net Worth Approach
    by Alain Ize
  • 2005 Are Earnings More Informative than Residual Income in Valuation Models?
    by Christos J. Negakis
  • 2005 The IAS 8 Analysis and Critical Thesis of the IAS 8
    by Michail G. Bekiaris
  • 2005 La mise en place et l’utilisation d’une méthode d’évaluation des coûts:le cas de la méthode UVA
    by Olivier de La Villarmois & Yves Levant
  • 2005 El empresario individual: situación actual y propuestas de actuación futuras
    by Carlos García-Gutiérrez Fernández & Josefina Fernández Guadaño
  • 2005 Un estudio sobre la sensibilidad del coste asociado a la contabilización conjunta o separada de los resultados en la sociedad cooperativa
    by Gustavo Raúl Lejarriaga Pérez de las Vacas & Josefina Fernández Guadaño & Javier Iturrioz Del Campo
  • 2005 Corporate bond markets in Asia
    by Jacob Gyntelberg & Guonan Ma & Eli M Remolona
  • 2004 La comptabilité, aux frontières de l'organisation : un instrument de la stratégie entrepreneuriale
    by Praquin, Nicolas
  • 2004 Experimental study of implications of SFAS 131: The effects of the new standard on the informativeness of segment reporting
    by Bar-Yosef, Sasson & Venezia, Itzhak
  • 2004 Who do you trust while bubbles grow and blow? A comparative analysis of the explanatory power of accounting and patent information for the market values of German firms
    by Reitzig, Markus & Ramb, Fred
  • 2004 Can E-Banking Services Be Profitable?
    by Olga Luštšik
  • 2004 Autonomy of the University and the Professionalisation of its Organisation of Control
    by Oliver Fabel & Dominique Demougin
  • 2004 Using Data Envelopment Analysis to Evaluate Environmentally Conscious Tourism Management
    by Valentina Bosetti & Mariaester Cassinelli & Alessandro Lanza
  • 2004 Motivating employee owners in ESOP firms: human resource policies and company performance
    by Douglas Kruse & Joseph Blasi & Robert Buchele & Adria Scharf & Loren Rodgers & Chris Mackin & Richard B. Freeman
  • 2004 Rentabilidad y creación de valor para los accionistas de las empresas españolas y del IBEX 35. 1992-2003
    by Fernandez, Pablo
  • 2004 Les grands auteurs du contrôle de gestion - Mary P. Follet : Le contrôle pour penser
    by FIOL, Michel
  • 2004 Michael Jensen-la théorie positive de l’agence et ses applications à l’architecture et à la gouvernance des organisations
    by Gérard Charreaux
  • 2004 Utilisation des critères non financiers pour évaluer ou piloter la performance:analyse théorique - The Use of Non-financial Measures to Evaluate or Manage the Performance:A Theoretical Analysis
    by Evelyne Poincelot & Grégory Wegman
  • 2004 La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique
    by Berland, Nicolas
  • 2004 Timanco S. A.: Impuestos por pagar, pérdidas amortizadas, deuda en divisas, renta presuntiva y ajustes por inflación. Su tratamiento con Flu
    by Ignacio Vélez Pareja & Joseph Tham
  • 2004 The Correct Definition for the Cash Flows to Value a Firm (Free Cash Flow and Cash Flow to Equity)
    by Ignacio Vélez-Pareja
  • 2004 Modeling the Financial Impact of Regulatory Policy: Practical Recommendations and Suggestions. The Case of World Bank
    by Ignacio Vélez-Pareja
  • 2004 Hershey Chocolate in Two Flavors: Kd and Ku
    by Ignacio Vélez-Pareja & Joseph Tham
  • 2004 Consistency in Chocolate. A Fresh Look at Copeland’s Hershey Foods & Co Case
    by Ignacio Vélez-Pareja & Joseph Tham
  • 2004 Cálculo correcto y sencillo del valor a precios de mercado. Una comparación con otros métodos
    by Ignacio Vélez-Pareja
  • 2004 EVA(c) Made Simple: Is it Possible?
    by Ignacio Vélez Pareja & Joseph Tham
  • 2004 Earnings Manipilation and Incentives in Firms
    by Guido Friebel & Sergei Guriev
  • 2004 Motivating Employee Owners in ESOP Firms: Human Resource Policies and Company Performance
    by Joseph Blasi & Robert Buchele & Richard Freeman & Douglas Kruse & Chris Mackin & Loren Rodgers & Adria Scharf
  • 2004 Dcf Valuation And Imputed Interest On Equity Increase – Implications Of The Austrian Tax System In A Model With Stochastic Profitability
    by Stefan Bogner & Manfred Frühwirth & Markus Schwaiger
  • 2004 Strategic Transfer Pricing With Risk-Averse Agents
    by Robert F. Göx & Jens Robert Schöndube
  • 2004 High Stakes in High Technology: High-Tech Market Values as Options
    by Michael R. Darby & Qiao Liu & Lynne G. Zucker
  • 2004 The Asymmetric Timeliness in the Reporting of Good and Bad News of Firms That Trade in the Athens Stock Exchange
    by Nikolaos Eriotis & Dimitrios Vasiliou & Vasileios Zisis
  • 2004 La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique
    by Nicolas Berland &
  • 2003 Transfer Pricing Based on Actual versus Standard Costs
    by Lengsfeld, Stephan & Schiller, Ulf
  • 2003 Management Controls, Expectations, Common Knowledge and Culture
    by Shyam Sunder
  • 2003 Accounting and Economic Theory
    by Martin Shubik
  • 2003 Economic / Environmental System Interaction
    by Luis Vildosola
  • 2003 Integrating success factors and group attitudes into the valuation of a company
    by Matthias Amen
  • 2003 Constructing the governable small practitioner: the changing nature of professional bodies and the management of professional accountants' identities in the UK
    by Carlos, RAMIREZ
  • 2003 The role of Social Reformers in the Adoption of new Management Practices: The case of Budgetary Control in France, 1930-1959
    by Eve, CHIAPELLO & Nicolas, BERLAND
  • 2003 The role of Criticism in the Dynamics of Performance Evaluation Systems
  • 2003 The Role of Criticism in the Dynamics of Performance Evaluation Systems
    by Bourguignon, Annick & Chiapello, Eve
  • 2003 Manipulation comptable:les dirigeants et les autres parties prenantes
    by Gaetan Breton & Alain Schatt
  • 2003 ¿Coinciden EVA(R) y Utilidad Economica (UE) con los metodos de Flujo de Caja Descontado en valoracion de empresas?
    by Ignacio Vélez Pareja & Joseph Tham
  • 2003 A Practical Guide for Consistency in Valuation: Cash Flows, Terminal Value and Cost of Capital
    by Ignacio Vélez Pareja & Antonio Burbano Pérez
  • 2003 Using Different Budgeting Procedures To Coordinate Principal/Agent-Relationships
    by Christian Hofmann
  • 2003 Inversión en intangibles y competitividad internacional de la gran empresa española
  • 2003 Análisis económico-financiero de las cooperativas agrarias en Castilla y León
    by José A. Gómez-Limón Rodríguez & Ernesto Casquet Morate & Ignacio Atance Muñiz
  • 2003 La regulación en materia contable contenida en la legislación cooperativa: análisis comparado
    by Fernando Polo Garrido & Gabriel García Martínez
  • 2002 Incentives and the Communication Role of a Real Option
    by Brian Mittendorf
  • 2002 Is the Opportunity Cost of Idle Capacity Zero? Coase (1938) Versus Managerial Accounting Circa 2000
    by Ramamurthy oRamjio Balakrishnan & K. Sivaramakrishnan & Shyam NMI Sunder
  • 2002 The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals
    by Rick Antle & Elizabeth A. Gordon & Ganapathi Narayanamoorthy & Ling Zhou
  • 2002 The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals
    by Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou
  • 2002 Circular Variable Work In Process
    by Luis Vildosola
  • 2002 Importancia de la información contable para el análisis y predicción de la viabilidad de las explotaciones agrícolas
    by Josep M. Argilés
  • 2002 Les fondements conceptuels de l'ABC "à la française"
    by ALCOUFFE, Simon & MALLERET, Veronique
  • 2002 On The Legitimacy Of Accounting Standard Setting By Privately Organised Institutions In Germany And Europe
    by Matthias Schmidt
  • 2002 Financial Performance Measurement And Distribution Policy Of Islamic Financial Institutions
    by Syed Musa Alhabshi
  • 2002 Les enjeux actuels et les compétences futures des membres de la fonction gestion-finance
    by Pierre-Laurent Bescos
  • 2002 Modélisation d'entreprise et pratiques de management implicitement liées aux ERP: enjeux conceptuels et études de cas
    by Laurent Bironneau & Dominique Philippe Martin
  • 2002 L'architecture des systèmes de contrôle de la stratégie dans les groupes
    by Jean-Philippe Denis & Frank Tannery
  • 2002 Application de la méthode de la comptabilité générationnelle à la France. Quelques facteurs d'instabilité des résultats
    by Carole Bonnet
  • 2001 L'application de methodes privees aux finances locales : du constat aux implications
    by Michel, M. & Mathieux, F.
  • 2001 Reforme comptable et gestion financiere des communes: quels enjeux?
    by Michel, M.
  • 2001 La compétence relationnelle de l'auditeur : du partage du savoir explicite et tacite
    by Richard, Chrystelle
  • 2001 Is the Opportunity Cost of Idle Capacity Zero? Coase (1938) Versus Managerial Accounting Circa 2000
    by Ramamurthy oRamjio Balakrishnan & K. Sivaramakrishnan & Shyam NMI Sunder
  • 2001 Classical, Stewardship, and Market Perspectives on Accounting: A Synthesis
    by Shyam NMI Sunder
  • 2001 Control and Assurance in E-Commerce: Privacy, Integrity and Security at eBay
    by Rong-Ruey Duh & Karim Jamal & Shyam NMI Sunder
  • 2001 Efficiency Measures of the Greek Banking Sector: A Non-Parametric Approach for the Period 1997-1999
    by Halkos, George & Salamouris, Dimitrios
  • 2001 The internationalization of financial statements presentation : an empirical study of french groups
    by DING, Huang & STOLOWY, Herve & TENENHAUS, Michel
  • 2001 Determining Depreciations As A Two-Stage Problem
    by Rüdiger Eichin & Christoph Schneeweiss
  • 2001 L'engagement mécénique des entreprises:mesure de l'une des expressions de leur responsabilité sociétale
    by Christel Decock-Good
  • 2000 The Effect of the Big Eight Accounting Firm Mergers on the Market for Audit Services
    by Sullivan, M.W.
  • 2000 Reducing the Barriers to International Trade in Accounting Services: Why it Matters, and the Road Ahead
    by White, L.J.
  • 2000 Economic Reforms and Constitutional Transition
    by Jeffrey D. Sachs & Wing Thye Woo & Xiaokai Yang
  • 2000 Audit quality: Attributes, private safeguards and the role of regulation
    by Benito Arruñada
  • 2000 Systemic Value Added, Residual Income and Decomposition of a Cash Flow Stream
    by Magni, Carlo Alberto
  • 2000 Survey of financial statement analysis courses in Europe and the United States
    by STOLOWY, Herve & STICKNEY, Clyde P.
  • 2000 INVESTMENT, CASH FLOW AND MANAGERIAL DISCRETION IN STATE-OWNED FIRMS-Evidence across soft and hard budget constraints
    by Laura Rondi
  • 1999 Search for a New Conceptual Bookkeeping Model: Different Levels of Abstraction
    by Vousten-Sweere, A-.M. & van Groenendaal, W.
  • 1999 Generational Accounting around the Globe
    by Kotlikoff, L.J. & Raffelhuschen, B.
  • 1999 Generational Accounting around the Globe
    by Kotlikoff, L.J. & Raffelhuschen, B.
  • 1999 The provision on non-audit services by auditors: Let the market evolve and decide
    by Benito Arruñada
  • 1999 Energitjänsters betydelse på en avreglerad energimarknad: en kartläggning av energiföretagens energitjänstverksamhet i Sverige och Storbritannien
    by Strid , Mats & Bergmasth, Mikael
  • 1999 Towards a Competence Management Framework - Cost Management in Competitive Dynamics
    by Schiller, Stefan
  • 1999 Comptabilité financière et gouvernement des entreprises: le potentiel des études de cas pour la compréhension des processus
    by Peter Wirtz
  • 1999 Gouvernement d'entreprise et comptabilité
    by Gérard Charreaux
  • 1999 Search for a New Conceptual Bookkeeping Model: Different Levels of Abstraction
    by Sweere, A.M.J. & Groenendaal, W.J.H. van
  • 1999 Value Creation and its Measurement: A Critical Look at EVA
    by Ignacio Velez-Pareja
  • 1999 A Corporate Finance Cash Flow model with Float
    by Rodolfo Apreda
  • 1999 Análisis de robustez de los modelos bayesianos para Auditoría de Cuentas: La independencia entre Tasa y Cantidad de Error1
  • 1998 Une revue de quelques aspects de la comptabilité positive et de sa critique
    by PHAM, Dang & NGUYEN, Veronique
  • 1998 La théorie de la structuration : vers une typologie des rôles du contrôle organisationnel
    by Chevalier-Kuszla, Catherine
  • 1998 La confiance, créatrice de valeur ?
    by Richard, Chrystelle & Pallas, Valérie
  • 1998 Economia sintetica
    by Luis Vildosola
  • 1998 Value-based management : EVA, een beperkt hulpmiddel bij prestatiemeting
    by Dorsman, A.B. & Rijken, H.A.
  • 1998 Accounting information and the prediction of farm viability
    by Josep M. Argilés
  • 1998 Process Orientation, Integration of Work Teams and Management Control
    by Nilsson, Göran
  • 1998 Planification et contrôle de gestion en France en 1998
    by Hugues, JORDAN
  • 1998 Value-based management : EVA, een beperkt hulpmiddel bij prestatiemeting
    by Dorsman, A.B. & Rijken, H.A.
  • 1998 A survey into the use of derivatives by large non-financial firms operating in Belgium
    by DE CEUSTER, Marc J.K. & DURINCK, Edward & LAVEREN, Eddy & LODEWYCKX, Jozef
  • 1998 Measuring compliance with the Golden Rule
    by Marc Robinson
  • 1997 Intellectual Property Intensity (IPI) and the Value-Growth Effect
    by Elli Malki
  • 1997 Intellectual property and the valuation of biotechnology
    by Elli Malki
  • 1997 The Usefulness of the Most Widely Reported Dutch Financial Statement Numbers to Stock Market Investors
    by Kabir, M.R.
  • 1997 Budget Setting Strategies for the Company's Divisions
    by Berg, M. & Brekelmans, R.C.M. & De Waegenaere, A.M.B.
  • 1996 What's Wrong with Management Accounting Research? The Potential of Ethnography
    by Ahrens, T.
  • 1996 A Review of Research in Participation: A case for More Appropriate and Rigorous Methodology
    by Russell, J.
  • 1996 Styles of Accountability
    by Ahrens, T.
  • 1996 Mamanagement Accounting and Strategy: Practitioners' Temporal Integration i nto Emergent Organisational Action
    by Ahrens, T.
  • 1996 Talking Accounting: A Comparative Ethnography of British and German Practice
    by Ahrens, T.
  • 1996 La "trajectoire de faillite" des entreprises: une analyse chronologique sur base des comptes annuels
    by Van Wymeersch, C. & Wolfs, A.
  • 1996 Availability and Accuracy of Accounting and Financial Data in Emerging Markets
    by Suret, J.M. & Morrill, C. & Morrill, J.
  • 1996 Chief Executive Officer Turnover and Accounting: a Strategic Repositioning Perspective
    by Morrill, C. & Waterhouse, J.
  • 1996 Why Firms Comply Voluntarily with IAS: An Empirical Analysis with Swiss Data
    by Dumontier, P. & Raffournier, B.
  • 1995 The Correlation Structure of Earnings, Cash Flows, and Accruals
    by Dechow, P.M. & Kothari, S.P. & Watts, L.R.
  • 1993 Control of the costs of quality management: A review or current practice in Spain
    by Oriol Amat & John Blake
  • 1991 A la recherche pour l'avancement d'une theorie comptable a l'echelle internationale
    by Tremblay, T.
  • 1985 Dictionary of Accounting - 2nd Edition
    by Ralph Estes
  • 1982 Trade Union Wage Differentials in the U.K.: A Strange and Sad Story
    by Paul A. Geroski & Mark B. Stewart
  • A Review of the Theoretical and Empirical Basis of Financial Ratio Analysis
    by Timo Salmi & Teppo Martikainen