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Research classified by Journal of Economic Literature (JEL) codes


Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting
/ / M4: Accounting
/ / / M41: Accounting
This topic is covered by the following reading lists:
  1. Mondialisation

Most recent items first, undated at the end.
  • 2014 France's new economic regulations: insights from institutional legitimacy theory
    by Chelli, Mohamed & Durocher, Sylvain & Richard, Jacques
  • 2014 Analyse financière : Groupes et IFRS
    by Thuelin, Elisabeth
  • 2014 Timeliness of Financial Reporting in Turkey
    by Mert ERER & Çağla ERSEN CÖMERT
  • 2014 Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?
    by Evers, Maria Theresia & Meier, Ina & Spengel, Christoph
  • 2014 A property rights based consolidation approach
    by Casajus, André & Labrenz, Helfried
  • 2014 The CCCTB option: An experimental study
    by Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas
  • 2014 Earnings baths by bank CEOs during turnovers
    by Bornemann, Sven & Pfingsten, Andreas & Kick, Thomas & Schertler, Andrea
  • 2014 Just a Matter of Prospect (Theory)? - The Ecological Rationality of the Traditional Accounting Principles
    by Eduard Braun
  • 2014 Performance optimization – "sometimes" – result creativity
    by Iacob, Constanta & Gheorghe, Cristina Mihaela
  • 2014 Accounting in Agriculture: Disclosure practices of listed firms
    by Rute Gonçalves & Patrícia Lopes
  • 2014 Gender differences in financial reporting decision-making: Evidence from accounting conservatism
    by Francis, Bill & Hasan, Iftekhar & Park, Jong Chool & Wu, Qiang
  • 2014 IFRS Standards and Insurance Companies: What Stakes for Long-Term Investment? A French Case Explanatory Analysis
    by Samira Demaria & Sandra Rigot
  • 2014 Conservatism Correction for the Market-To-Book Ratio and Tobin's q
    by Maureen McNichols & Madhav V. Rajan & Stefan Reichelstein
  • 2014 Levelized Product Cost: Concept and Decision Relevance
    by Stefan Reichelstein & Anna Rohlfing-Bastian
  • 2014 Fishing for Excuses and Performance Evaluation
    by François Larmande & Jean-Pierre Ponssard
  • 2014 Using Concept Map Technique in Accounting Education: Uludag University Application
    by Ertan, Yasemin & Yücel, Elif & Saraç, Mehlika
  • 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 Capital Disclosure: A Study of Companies in the Ibex 35
    by TEJEDO ROMERO, FRANCISCA & ALFARO CORTÉS, ESTEBAN
  • 2014 Enhancing Financial Security in Agricultural Business: Financial and Property Aspects
    by Yuliya Bezdushna
  • 2014 Current Status and Enhancing Revaluation Capital Accounting
    by Ihor Tsyutsyak
  • 2014 Comparative Analysis of Accounting Methods for Reporting of Restaurant Business Production and Sales Activity
    by Andriy Tsyutsyak
  • 2014 Strategic Management Accounting Within Business Entities Integrated Management System
    by Valentyna Khodzytska & Larysa Ivchenko
  • 2014 Scientific & Technical Production Cost Accounting and Calculation
    by Nadiya Stolyarchuk
  • 2014 Applied Aspects of Material Costs Accounting and Their Impact on Volatile Oil Produce Cost
    by Olena Sorokina
  • 2014 Economic Frameworks of Land Resources as Accounting Object
    by Anna Pantyukhova
  • 2014 Accounting Specifics of Foreign Currency Settlements with Persons Accountable
    by Oksana Mykhasyk
  • 2014 Financial Risk Management Accounting
    by Tetyana Kaminska & Olena Kolesnikova
  • 2014 Disclosure of Intellectual Capital Components in Business Reporting in Ukraine
    by Iryna Zhurakovska
  • 2014 The Relationship between Ownership Structure and Risk Management: Evidence from Iran
    by Sheyda Lotfi & Ataollah Mohammadi
  • 2014 The Impact of Information Risk on the Systematic Risk
    by Mahmoud Moeinadin & Forough Heirany & Ehsan Khoshnood
  • 2014 The Role of the Audit Committee in Corporate Governance and the Influence of the Exchange Rates
    by Melinda Timea Fulop
  • 2014 Analyze of IASB Futures Priorities Based on Responses at 2011 Agenda Consultation and IASB Actions
    by Melinda Timea Fulop
  • 2014 Opaque financial reports and R2: Revisited
    by Datta, Sudip & Iskandar-Datta, Mai & Singh, Vivek
  • 2014 Board composition and CEO power
    by Baldenius, Tim & Melumad, Nahum & Meng, Xiaojing
  • 2014 Accountability of independent directors: Evidence from firms subject to securities litigation
    by Brochet, Francois & Srinivasan, Suraj
  • 2014 Real earnings management and the cost of new corporate bonds
    by Ge, Wenxia & Kim, Jeong-Bon
  • 2014 Managerial optimism and earnings smoothing
    by Bouwman, Christa H.S.
  • 2014 Are hazard models superior to traditional bankruptcy prediction approaches? A comprehensive test
    by Bauer, Julian & Agarwal, Vineet
  • 2014 Corporate bond returns and the financial crisis
    by Aboody, David & Hughes, John S. & Bugra Ozel, N.
  • 2014 Effects of international institutional factors on earnings quality of banks
    by Kanagaretnam, Kiridaran & Lim, Chee Yeow & Lobo, Gerald J.
  • 2014 Accounting earnings and gross domestic product
    by Konchitchki, Yaniv & Patatoukas, Panos N.
  • 2014 Integrity of financial information as a determinant of the outcome of a bankruptcy procedure
    by Camacho-Miñano, María-del-Mar & Campa, Domenico
  • 2014 Internal capital market studies in empirical banking: Biases due to usage of assets instead of risk capital?
    by Glaser, Markus & Riepe, Jan
  • 2014 Synergy disclosures in mergers and acquisitions
    by Dutordoir, Marie & Roosenboom, Peter & Vasconcelos, Manuel
  • 2014 Stealth compensation: Do CEOs increase their pay by influencing dividend policy?
    by Minnick, Kristina & Rosenthal, Leonard
  • 2014 Stock repurchases as an earnings management mechanism: The impact of financing constraints
    by Farrell, Kathleen & Unlu, Emre & Yu, Jin
  • 2014 Cash-settled convertible bonds and the value relevance of their accounting treatment
    by Lewis, Craig & Verwijmeren, Patrick
  • 2014 Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?
    by Beuselinck, Christof & Deloof, Marc
  • 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 Information Content of Internal Control Weaknesses: The Evidence from Japan
    by Nishizaki, Riku & Takano, Yudai & Takeda, Fumiko
  • 2014 The Effect of the Internal Audit and Firm Performance: A Proposed Research Framework
    by Ebrahim Mohammed Al-Matari & Abdullah Kaid Al-Swidi
  • 2014 Stock Prices and Implied Abnormal Earnings Growth
    by Hafiz Imtiaz AHMAD & Pascal ALPHONSE
  • 2014 Real Activities Manipulation and Subsequent Accounting Performance ---Yes, the Manipulating Direction Matters
    by Ching-Lung Chen & Pin-Yu Lin & Pei-Yu Weng
  • 2014 European Accounting Harmonization Before&After 1978
    by Ibrahim MERT & Huseyin MERT
  • 2014 Zawod specjalisty ds. rachunkowosœci zarzadczej w perspektywie etycznej/The Profession of Management Accounting in Ethical Perspective
    by Katarzyna Kalinowska & Marcin Kalinowski
  • 2014 Etyka zawodowa w rachunkowosci/Professional Ethics in Accounting
    by Malgorzata Garstka
  • 2014 Keeping It Simple: Financial Literacy and Rules of Thumb
    by Alejandro Drexler & Greg Fischer & Antoinette Schoar
  • 2013 Forecasting Earnings Forecasts
    by Bert de Bruijn & Philip Hans Franses
  • 2013 Integrated Reporting Framework: an evolution of the corporate reporting towards more sustainability?
    by Quairel, Françoise
  • 2013 Taking the Existence Value seriously: new ways for firms to grasp Sustainable Development
    by Rambaud, Alexandre
  • 2013 The Triple Depreciation Line (TDL) against the Triple Bottom Line (TBL): Towards a genuine integrated reporting
    by Rambaud, Alexandre & Richard, Jacques
  • 2013 The mechanisms for quantifying the costs incurred by asbestos removal projects
    by Berland, Nicolas
  • 2013 Sustainability accounting in agriculture: in the quest for a strong approach
    by Altukhova, Yulia
  • 2013 Accounting valuation in nineteenth-century French bankruptcies
    by Labardin, Pierre
  • 2013 Impact du décideur marketing sur l'accountability financière du marketing : propositions pour améliorer la prise de décision managériale
    by Casenave, Eric
  • 2013 Obligation de rendre des comptes : enjeux de légitimité et d’efficacité
    by Pras, Bernard & Zarlowski, Philippe
  • 2013 Rendre compte de la rémunération des dirigeants : qu’attendre du say on pay ?
    by Belot, François & Ginglinger, Edith
  • 2013 Droit comptable européen et normes IFRS : une scission entre le droit et le chiffre
    by Pasqualini, François
  • 2013 Comptabilisation des incorporels et modes de financement : une approche historique de la gestion du résultat
    by Fabre, Karine & Oxibar, Bruno & Nogatchewsky, Gwenaëlle
  • 2013 Coûts de non-qualité, stratégie et changement
    by Berland, Nicolas & Charpateau, Olivier & Dreveton, Benjamin & Tissier, Stéphanie
  • 2013 L’élaboration des normes comptables ou l’art de persuader : la rhétorique du normalisateur à travers la littérature
    by Chantiri-Chaudemanche, Rouba
  • 2013 Comptabilités environnementales
    by Richard, Jacques
  • 2013 Reporting
    by Quairel, Françoise
  • 2013 Global reporting initiative (GRI)
    by Quairel, Françoise
  • 2013 À l'origine de la convergence du droit comptable français vers le modèle anglo-saxon
    by Bensadon, Didier
  • 2013 Une histoire des bureaux comptables (XVIIIe siècle à nos jours)
    by Labardin, Pierre
  • 2013 Préface - Allocution en hommage au Professeur Yannick Lemarchand, prononcée par le Professeur Bernard Colasse lors de la Journée en son honneur, le 26 octobre 2012 à l'Université Paris Sud, faculté Jean Monnet
    by Colasse, Bernard
  • 2013 Introduction à la comptabilité
    by Colasse, Bernard & Lesage, Cédric
  • 2013 L'influence de l'évaluation sur le pilotage des marques
    by Farjaudon, Anne-Laure
  • 2013 Démystifier les chiffres : le rôle des syndicats de travailleurs
    by Bonne, Catherine
  • 2013 Les experts de la comptabilité et de la finance et le service de la justice
    by Charrier, Emmanuel
  • 2013 Risque d'estimation, coût du capital et communication des tests de dépréciation
    by Paugam, Luc & Ramond, Olivier & Husson, Bruno & Philippe, Henri & Casta, Jean-François
  • 2013 Constructing a research network: accounting knowledge in production
    by Berland, Nicolas & Joannides, Vassili
  • 2013 Les motivations au découplage : l’exemple de l’introduction de l’IFRS 8
    by Berland, Nicolas & Zelinschi, Dragos & Levant, Yves
  • 2013 L'identification du capital immatériel dans les états financiers : problématique et enjeux
    by Casta, Jean-François & Bouden, Inès
  • 2013 Implied Cost of Equity Capital in the U.S. Insurance Industry
    by Nissim, Doron
  • 2013 Inventory Management in Russian Economy: Crisis and Post-crisis Adjustment
    by B. Zamaraev & A. Nazarova.
  • 2013 Value Relevance of Earnings and Book Value of Equity in Turkey: The 2003-2009 Period
    by Burcu DİNÇERGÖK
  • 2013 Accounting conservatism in the post-IFRS period: Do provisions matter?
    by Ece ERDENER ACAR & Serdar ÖZKAN & Yasemin ZENGİN KARAİBRAHİMOĞLU
  • 2013 What is the Best Measure of Financial Performance? Comprehensive Income versus Net Income: Evidence from Turkey
    by Volkan DEMİR & Oğuzhan BAHADIR & Aslı Gül ÖNCEL
  • 2013 Financial accounting and reporting in Germany: A case study on German accounting tradition and experiences with the IFRS adoption
    by Fülbier, Rolf Uwe & Klein, Malte
  • 2013 Investigating the determinants of experts' tax aggressiveness: Experience and personality traits
    by Blaufus, Kay & Zinowsky, Tim
  • 2013 Firm valuation and the uncertainty of future tax avoidance
    by Jacob, Martin & Schütt, Harm
  • 2013 Compliance cost estimates: Survey non-response and temporal framing effects
    by Eichfelder, Sebastian
  • 2013 The impact of taxation on international assignment decisions: A principal-agent approach
    by Martini, Jan Thomas & Niemann, Rainer
  • 2013 Materiality from financial towards non-financial reporting
    by Chiara Mio
  • 2013 The IASB Conceptual Framework: Purpose and Status
    by Chiara Saccon
  • 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 Corporate governance and corporate social performance
    by Kurt A. Desender & Mircea Epure
  • 2013 On guidance and volatility
    by Jennings R. & Lev B. & Billings M.B.
  • 2013 Manipulación de resultados oportunista entre empresas en concurso no cotizadas – cómo y cuando lo hacen -
    by Domenico Campa & María-del-Mar Camacho-Miñano
  • 2013 Customer-base concentration, profitability and distress across the corporate life cycle
    by Irvine, Paul & Park, Shawn Saeyeul & Yildizhan, Celim
  • 2013 Accounting and the Macroeconomy: The Case of Aggregate Price-Level Effects on Individual Stocks
    by Konchitchki, Yaniv
  • 2013 Peculiarities of management accounting in Libya
    by Iacob, Constanta & Karim, Abdelali Abdel
  • 2013 Ce vrem să fie costul ?
    by Iacob, Constanta & Karim, Abdelali Abdel
  • 2013 Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty
    by Ojo, Marianne
  • 2013 Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty
    by Ojo, Marianne
  • 2013 The impact of human capital accounting on the efficiency of English professional football clubs
    by Goshunova, Anna
  • 2013 Організація Бухгалтерського Обліку У Суб'Єктів Малого Підприємництва
    by Makarova, Oksana
  • 2013 Objectivity and independence: the dual roles of external auditors and forensic accountants
    by Di Gabriele, James & Ojo, Marianne
  • 2013 Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment
    by Yim, Andrew
  • 2013 Mechanizm wczesnego ostrzegania firm inwestycyjnych
    by Staszkiewicz, Piotr W.
  • 2013 Political Uncertainty and Accounting Conservatism: Evidence from the U.S. Presidential Election Cycle
    by Dai, Lili & Ngo, Phong T. H.
  • 2013 Do Building Up of Values Matter? An Analysis of Ethical Values of Accounting Professionals and Unethical Reporting Practices in Accounting
    by Singh, Ajay Kumar & Vasudeva, Sakshi
  • 2013 The level of CEO compensation for the short and long-term - a view on high-tech firms
    by Paula Faria & Franscisco Vitorino Martins & Elísio Brandão
  • 2013 Executive Compensation: Pay-for-Performance in High-Technology Firms
    by Paula Faria & Franscisco Vitorino Martins & Elísio Brandão
  • 2013 Cooperative Transfer Price Negotiations under Incomplete Information
    by Sonja Brangewitz & Claus-Jochen Haake
  • 2013 The Impact of Mandatory Disclosure on Information Acquisition: Theory and Experiment
    by Kazunori Miwa
  • 2013 The Twilight Zone: OTC Regulatory Regimes and Market Quality
    by Ulf Brüggemann & Aditya Kaul & Christian Leuz & Ingrid M. Werner
  • 2013 Shaping Liquidity: On the Causal Effects of Voluntary Disclosure
    by Karthik Balakrishnan & Mary B. Billings & Bryan T. Kelly & Alexander Ljungqvist
  • 2013 A Cross-Country Study on the Relationship between Financial Development and Earnings Management
    by Masahiro Enomoto & Fumihiko Kimura & Tomoyasu Yamaguchi
  • 2013 The Effect of Institutional Factors on Discontinuities in Earnings Distribution: Public Versus Private Firms in Japan
    by Akinobu Shuto & Takuya Iwasaki
  • 2013 Managerial Discretion over Their Initial Earnings Forecasts
    by Takuya Iwasaki & Norio Kitagawa & Akinobu Shuto
  • 2013 Credibility of Management Earnings Forecasts and Future Returns
    by Norio Kitagawa & Akinobu Shuto
  • 2013 Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures
    by Ulf Mohrmann & Jan Riepe & Ulrike Stefani
  • 2013 Influence of the Expansion of Fair Valuation on the Contracting Role of Accounting: A Normative Study
    by Yoshihiro Tokuga & Yoko Ota
  • 2013 The cost of sin: The effect of social norms on audit pricing
    by Leventis, Stergios & Hasan, Iftekhar & Dedoulis , Emmanouil
  • 2013 The benefits of conservative accounting to shareholders: Evidence from the financial crisis
    by Francis, Bill & Hasan, Iftekhar & Wu, Qiang
  • 2013 Information Environment and The Cost of Capital
    by Orie Barron & Xuguang Sheng & Maya Thevenot
  • 2013 Corporate Governance, Incentives, and Tax Avoidance
    by Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F.
  • 2013 The Twilight Zone: OTC Regulatory Regimes and Market Quality
    by Bruggemann, Ulf & Kaul, Aditya & Leuz, Christian & Werner, Ingrid M.
  • 2013 Why Did Financial Institutions Sell RMBS at Fire Sale Prices during the Financial Crisis?
    by Merrill, Craig B. & Nadauld, Taylor & Sherlund, Shane M.
  • 2013 Marking to Market and Inefficient Investment Decisions
    by Otto, Clemens A. & Volpin , Paolo F.
  • 2013 The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud
    by Stolowy, Hervé & Messner, Martin & Jeanjean, Thomas & Baker, C. Richard
  • 2013 Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe
    by André, Paul & Filip, Andrei & Paugam, Luc
  • 2013 Bank earnings management through loan loss provisions: a double-edged sword?
    by Lars Norden & Anamaria Stoian
  • 2013 Forecasting Earnings Forecasts
    by Bert de Bruijn & Philip Hans Franses
  • 2013 Do Managers Manipulate Earnings Prior to Management Buyouts?
    by Mao, Y. & Renneboog, L.D.R.
  • 2013 In search of consensus: The role of accounting in the definition and reproduction of dominant interests
    by Farjaudon, Anne-Laure & Morales, Jérémy
  • 2013 The Influence of Country- and Firm-Level Governance on Financial Reporting Quality: Revisiting the Evidence
    by Pierre Bonetti & Antonio Parbonetti & Michel Magnan
  • 2013 IFRS Adoption in Canada: An Empirical Analysis of the Impact on Financial Statements
    by Michel Blanchette & François-Éric Racicot & Komlan Sedzro
  • 2013 The Impact of Taxation on International Assignment Decisions - A Principal-Agent Approach
    by Jan Thomas Martini & Rainer Niemann
  • 2013 Does Accrual Management Impair the Performance of Earnings-Based Valuation Models?
    by Lucie Courteau & Jennifer L. Kao & Yao Tian
  • 2013 Benefits and Costs of Auditor's Assurance: Evidence from the Review of Quarterly Financial Statements
    by Jean Bédard & Lucie Courteau
  • 2013 Conservative accounting yields excessive risk-taking; a note
    by Johannes Becker & Melanie Steinhoff
  • 2013 Corporate Governance and Corporate Social Performance
    by Kurt A. Desender & Mircea Epure
  • 2013 Benchmarking for Routines and Organizational Knowledge
    by Mircea Epure
  • 2013 Accounting for Intellectual Property Products: International Guidelines for National Economic Accounting and U.S. Rules for Financial Accounting
    by Dylan G. Rassier
  • 2013 Comptabilité agricole et développement durable : étude comparative de la Russie et de la France
    by Altukhova, Yulia
  • 2013 Bankruptcy Prediction Ahead of Global Recession: Discriminant Analysis Applied on Romanian Companies in Timiş County
    by Daniel BRÎNDESCU-OLARIU & Ionuţ GOLEŢ
  • 2013 Management Accounting From Theory To Practice
    by Cristiana BOGDANOIU & Carmen Gabriela MIREA
  • 2013 Developments and Thoroughgoing Studies on Taxation of Royalties Obtained by French Non-Residents in Romania
    by Calotă Traian-Ovidiu & Roşca Alexandru
  • 2013 Improving the Numbers of Financial Statements
    by Traian Calota & Alin-Eliodor Tănase
  • 2013 Features of Accounting and Tax Treatments Applicable to Intangible Assets of the Research and Development Activities Nature in the Spirit of National Regulations
    by Traian Calota
  • 2013 Use Of Statistical Methods In Detecting Accounting Engineering Activities (As Exemplified By The Accounting System In Poland) – Second Part: Empirical Aspects Of Analysis
    by Leszek Michalczyk
  • 2013 Use Of Statistical Methods In Detecting Accounting Engineering Activities (As Exemplified By The Accounting System In Poland) – First Part: Theotheoretical
    by Leszek Michalczyk
  • 2013 Corporate Social Responsibility As A Factor Influencing The Development Of Social Accounting And Assessment Of Employers
    by Joanna Krasodomska
  • 2013 Some Accounting Issues and Statistics about Romania and EU Funds - Absorption through Projects and Eligible Expenses
    by Gheorghe SAVOIU & Mariana BANUTA & Mihaela GADOIU
  • 2013 The Company Overall Performance Accounting and Some Statistical Management Tools
    by Marian TAICU & Gheorghe SAVOIU & Malvina FLOREA
  • 2013 Exploring the Relationship between Human Capital Investment and Corporate Financial Performance of Jordanian Industrial Sectors
    by Faris Nasif ALSHUBIRI
  • 2013 Does the Environment Responsibility Affect the Management Control System?
    by Hichem DKHILI
  • 2013 Analysis of Deferred Taxes in the Business Environment in Serbia
    by Savka VUCKOVIC-MILUTINOVIC & Radojko LUKIC
  • 2013 Are over-paid Chief Executive Officers better innovators?
    by Jouber, Habib
  • 2013 The impact of intellectual capital disclosure on cost of equity capital: A case of French firms
    by Boujelbene, Mohamed
  • 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 Validity of Cost Stickiness in Turkey: A Panel Data Analysis in Istanbul Stock Exchange (ISE)
    by Celik, Muhsin & Kok, Dundar
  • 2013 Considerations Regarding The Implementation Of A Performance Management System In Private Hospitals
    by Marian TAICU
  • 2013 Accounting and Its Place in Science and Teaching in the University of Economics, Prague
    by Miloslav Janhuba
  • 2013 Reporting of Gross Written Premium in the Selected European Countries
    by Jiřina Bokšová & Monika RANDÁKOVÁ
  • 2013 Business Environment Changes and its Influence on Managerial Accountants´ and Controllers´ Professional Competence: Empirical Study
    by Bohumil Král & Libuše Šoljaková
  • 2013 Influence of Internally Generated Intangible Assets on Financial Statements Prepared in Accordance with IFRS#
    by Libor VAŠEK & Marek FILINGER
  • 2013 Changes in EC Directives and Impact on Presentation of Financial Statements in the Czech Republic#
    by Marcela Žárová
  • 2013 From the Soviet to the French Accounting System# (History of Czechoslovak Accounting before collapse of communist regime and then before division of Czechoslovakia)
    by Vladimír ZELENKA & Marie ZELENKOVÁ
  • 2013 Provisions in Metallurgical Industry and Financial Crisis
    by Michal BOBEK
  • 2013 Impact of the IFRS Adoption for Tax Purposes in the Czech Tax Collection#
    by Simona JIRÁSKOVÁ & Jan MOLÍN
  • 2013 From the Germanic to the Soviet Accounting System (History of Czechoslovak Accounting after the World War Two)
    by Vladimír ZELENKA & Marie ZELENKOVÁ
  • 2013 Managing exchange rate risk in not-for-profit non-governmental organizations
    by Ondřej Matyáš
  • 2013 Price Setting and the Role of Management Accounting for Service Provided by Not-For-Profit Non-Governmental Organizations
    by Ondřej Matyáš
  • 2013 Information Base for Common Decision-Making Role in the Management of Business Entities
    by Miroslav Brabec
  • 2013 Internal Company Bank
    by Miroslav Brabec
  • 2013 Relation between Strategic Management Accounting and Strategic Management
    by Libuše Šoljaková
  • 2013 Customer´s Profitability and Payment Conditions of a Trade Relation
    by Artur Rutkouski
  • 2013 Do Firms in Insolvency Proceedings Publish Their Financial Statements?
    by Jiřina Bokšová & Monika Randáková
  • 2013 Assessment of the New IASB Lease Accounting Model from Lessees Perspectives
    by Barbora Janasová
  • 2013 The Valuation and Revaluation Issues of Mergers and Spin-Off of Companies and Cooperatives in Financial Accounting in Czech Republic
    by Hana Vomáčková
  • 2013 The Concept of Budgeting in the non stable market environment
    by Jana Fibírová
  • 2013 The Proposal to Create the Czech Accounting Standards – Interim Financial Reporting
    by Jana Gláserová
  • 2013 The Relation between Controllership and Managerial Accounting
    by Ladislav Šiška
  • 2013 Usage of the equity method in the group containing both direct and indirect relationships between the entities
    by Marie Zelenková
  • 2013 Czech National Accounting Board
    by Jana Skálová & Marcela Žárová
  • 2013 Accounting theory and praxis teaching at the University of Economics Prague 1953-2013
    by Miloslav Janhuba
  • 2013 Corporate Governance Debate on Professional Ethics in Accounting Profession
    by Carmen Giorgiana Bonaci & Jiří Strouhal & Libuše Müllerová & Jaroslava Roubíčková
  • 2013 Extent Of Judicial Accounting Expertise Within The Production Of Accounting Information
    by Gheorghe FÄ‚TÄ‚CEAN
  • 2013 Affect of perceived barriers to entrepreneurship on the career choice decision of students: A study of Uttarakhand state, India
    by Lalit Sharma
  • 2013 Performance consequences of management accounting system information usage in Jordan
    by Hamzah Al-Mawali
  • 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 Impact of Accounting Information about Intangible Assets in the Valuation of Innovative Spanish Companies: The Case of Pharmaceutical and Biotechnology Industry
    by Rubio Martín, Gracia & Rodríguez Paredes, Mercedes & Maroto Acín, Juan 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 Spanish Firms
    by Ferrer García, Cristina & Laínez Gadea, José Antonio
  • 2013 Usage of Business Intelligence Solutions for the Analysis of Deviations in the Use of the Standard Cost Method
    by ªerbãnescu Luminiþa & Þaicu Marian
  • 2013 Fair Value and Its Significance in Performance
    by Vlãdaia (Vlad) Mãdãlina-Lucia & Petrescu (Neac?u) Claudia-Maria
  • 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 The Analysis of the Economic and Financial Performance Based On the Rates of Return in Hospitality Industry Companies On the Romanian Seaside
    by Trandafir Raluca-Andreea & Mirea Marioara
  • 2013 Profitability of the Banking System in Romania
    by Tofãnicã Ramona-Ionela
  • 2013 Effects of the Option "Fair Value" on the Entity's Financial Position and Assets
    by Todea Nicolae & Udrea Ana Maria & Cioca Ionela Cornelia
  • 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 Convergences and Divergences between Cash Flows and Cash Flows Company
    by Spineanu-Georgescu Luciana
  • 2013 The Role of Cost Accounting in the Management of the Activity Center
    by Ruse Elena & Susmanschi Georgiana
  • 2013 Cash-Flow Analysis Base of the Company's Performance Evaluation
    by Radu Riana Iren & Mihalcea Lucean & Negoescu Gheorghe
  • 2013 Reorganization, a Possible Bridge over Bankruptcy
    by Petrescu (Neacºu) Claudia-Maria & Vladaia (Vlad) Madalina Lucia & Nistor Ion
  • 2013 Considerations Concerning the Quality of the Services Provided by Accounting Professionals in Romania
    by Paºcu Ana-Maria
  • 2013 Fair Value Accounting versus Historical Cost Accounting - the Impact on Financial Statement Presentation
    by Nicolae Traian Cristin & Pepi Miticã
  • 2013 Accounting Support Function for Supply Chain Management
    by Munteanu Petricã
  • 2013 Case Study on Export Accounting Based on Commission
    by Mihalache Anita
  • 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
    by Manea Marinela – Daniela
  • 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 A Cost Radiography and the Premise of the Application of the ABC Method in Overnight Hospital Stay
    by Ionete Toplicianu Selina & Toplicianu Valerica
  • 2013 Considerations on the Profile of Respondents to the Comment Letters Submitted for IFRS 9 Financial Instruments. Phase 1 and 2
    by Huian Maria Carmen
  • 2013 Using the Information Technologies for the Human Resources Reporting
    by Dumitru Valentin Florentin & Stãnilã Oana Georgiana & Jinga Gabriel
  • 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 Measurement and Evaluation in Financial Accounting
    by Dima Florin-Constantin
  • 2013 Accounting Normalisation Instruments and Sources
    by Dima Florin-Constantin
  • 2013 Addressing the Concept of Performance and its Quantification in Romanian and French Vision
    by Cãlean Ioana & Rof Leti?ia Maria
  • 2013 Methods for Measuring the Impairment of Accounts Receivable
    by Bunea-Bontaº Cristina Aurora
  • 2013 Considerations Regarding The European System of National and Regional Accounts – ESA 1995
    by Bãltãre?u Camelia
  • 2013 Approaching the Concept of Intangible Assets in the Context of the Knowledge Society
    by Balan Ioana
  • 2013 The Budgets’ Role in the Audit of Economic Entities
    by Tanase Gabriela Lidia
  • 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 the banking system in Romania at the beginning of the global crisis. Data were collected for the period December 2008 - June 2013
    by Tofãnicã Ramona-Ionela & Sãveanu Cristina
  • 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 reliable instrument for companies, knowing a multitude of changes over time in accordance to the social, economic or governance demands. The purpose of this paper is the interdisciplinary description of elements in financial analysis, highlighting its role starting from the assumption that financial analysis information was a necessary stage in enterprise business continuity, and then turned into an integral part in social and economic dynamics, reaching eventually to be an impact factor for economic development
    by Stefan-Duicu Viorica Mirela & Stefan-Duicu Adrian
  • 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: Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). IFRS is used in the European Union and many other countries although GAAP system is used principally in the United States. Many countries have their own accounting systems, although most conform to one main system or the other as they work to keep their markets modern. All accounting systems follow double-entry practices that categorize transactions as revenue or expenses, assets or liabilities. In the paper we intend to underline differences between the two primary accounting systems that may affect the results. We appreciate that the understanding about both GAAP and IFRS, it can make a better evaluation of numbers from companies that follow neither system
    by Radu Riana Iren & Isai Violeta
  • 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. The validity of such a view would be overwhelming in the context of completely frictionless competitive markets. Accounting would be irrelevant in such a world, since market prices are fully observable and common knowledge among all. Or, to put it another way, accounting is relevant only because we live in an imperfect world where transaction prices may not correspond to the hypothetical market prices that would prevail in frictionless competitive markets. Therefore, the nature and consequences of the imperfections are key to the debate about mark—to—market / fair value accounting versus historical cost accounting. Proponents of fair value accounting argue that the market price of an asset or liability reflects the amount at which that asset or liability could be bought or sold in a current transaction between willing parties
    by Nicolae Traian Cristin
  • 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 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 important to develop internal regulations and accounting standards. The necessity of forming regulations and standards for the three-level hierarchical scheme is indicated. The basic principles which should be kept to build a complete system of rules regulating corporate accounting and reporting are defined. United requirements to the structure, presentation and terminology standards and specified sections of each are developed. We prove that the accounting policy is the same document for the entire corporate union that reflects aspects of accounting and reporting. The conclusion about the possibility of operation of the integrated accounting system in a single information system as part of the common information to provide appropriate economic union is done
    by Kutsyk Petro
  • 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 context of the society, in terms of the institutional process. Considering the worship entities role in the social life of community, they are supported by the state with budgetary subventions, but also with fiscal facilities and citizens sponsorships encouragement. View as a patrimonial entity, each worship institution must organize its own accounting, the bookkeeping being realized in the simple-entry system. The worship entities elaborate yearly their own Budget of Incomes and Expenses, controlling permanently the respecting of legal sources for incomes and legal destinations for expenses. The incomes and expenses are grouped on activities types: activities without lucrative purpose and economic activities. The bookkeeping is yearly verified by the censors commission of the church. On the level of central institutions, the bookkeeping is kept in double-entry system, with Check Balance and Balance Sheet
    by Isai Violeta & Radu Riana Iren
  • 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 life of an entity. Also, we must emphasize the consequences of these imbalances in the life and the financial reporting of the entities, because the information reported by the accounting may undergo major changes. The inflation is one of the most controversial and complex phenomena in economics, which raises numerous definitions, interpretations and attempts to counter measurement and its effects on the enterprises. This paper attempts to present the effects of the inflationary phenomena on the financial position and performance of an entity, on its monetary accounts and on the financial management and diagnosis, especially on enterprise’s self-financing capacity
    by Dicu Roxana-Manuela & Mardiros Daniela-Neonila
  • 2013 Accountants’ Perception Of Organizational Decline On An Example Of An Industrial Dinosaur
    by Blazenka Hadrovic Zekic
  • 2013 Uhnwi In Emerging Markets – They Still Think, Act And Invest Differently
    by Urban Bacher & Kai L. Stober
  • 2013 Fair Value Versus Historical Cost In Forecast Of Income For Banking Companies
    by Nicolae Traian Cristin & Pepi Miticã
  • 2013 Public Sector Combinations: A New Challenge For Ipsasb
    by MITU INA & TIRON TUDOR ADRIANA
  • 2013 Diagnosis Of Financial Position By Balance Sheet Analysis - Case Study
    by Hada Teodor & Marginean Radu
  • 2013 METHODOLOGICAL ASPECTS OF AGRICULTURAL ENTERPRISESâ€(tm) INCOME CALCULATION
    by Tamasne Orban Ildiko
  • 2013 Accounting In Knowledge-Based Economy. The Case Of The Romanian Ict Industry
    by Bogdan Victoria & Popa Dorina & Belenesi Marioara
  • 2013 Measures Investingating The Characteristics Of Accounting In Knowledge-Based Economy. Study Regarding The Evolution Of The Romanian Ict Industry In 2007-2011
    by Belenesi Marioara & Bogdan Victoria & Popa Dorina
  • 2013 Performance Assessment Of Major U.S. Airlines Via Cash Flow Ratios
    by Stepanyan Armen
  • 2013 Prediction Of Corporate Bankruptcy In Romania Through The Use Of Logistic Regression
    by Brindescu-Olariu Daniel & Golet Ionut & &
  • 2013 The Impact Of Corporate Governance On The Restructuring Operations Of Audited Entities
    by Berinde Sorin & Rachisan Paula Ramona & &
  • 2013 The Efficiency Of Foreign Investments In The Financing Of Audited Entities
    by Berinde Sorin & Grosanu Adrian & &
  • 2013 Impact Of Ethical Values Promoted By Professional Accountants On The Organizational Culture
    by GRETI DANIELA TOGOE & DOREL MATES & MILEVA VALENTINA MANESCU DRAGOTOIU &
  • 2013 The Behaviour Of Romanian Accountants From Timis County: Creative Or Non-Creative
    by Schmidt Anca & Megan Ovidiu & &
  • 2013 Ifrs In The Small And Medium-Sized Entities. Dificulties And Opportunities Of The Ifrs For Smes
    by Moț Ioana & & &
  • 2013 Accounting Treatments On Forestry Special Funds And Specific Problems In Romania
    by Hada Teodor & Mărginean Radu & &
  • 2013 New Corporate Reporting Trends. Analysis On The Evolution Of Integrated Reporting
    by Dragu Ioana & Tiron-Tudor Adriana & &
  • 2013 Some Disclosure Aspects Regarding Consolidated Financial Statements
    by Cirstea Andreea & Baltariu Carmen-Alexandra & &
  • 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 An Analysis Of The Perception Of Chartered Accountant Trainees Regarding Access To The Accounting Profession And Professional Training Needs
    by Bunea Ștefan & Sãcãrin Marian & Gîrbinã Maria Mãdãlina &
  • 2013 The Concept Of Performance - History And Forms Of Manifestation
    by Avram (Boitos) Camelia & Rus Luminita & &
  • 2013 Saving The Companies Affected By The Current Economic Crises - At The Hand Of Stakeholders And Accounting Professionals
    by Andreea Paula Dumitru
  • 2013 Strategic Accounting Disclosure
    by Stocken, Phillip C.
  • 2013 Speech Analysis in Financial Markets
    by Mayew, William J. & Venkatachalam, Mohan
  • 2013 Competition and Cost Accounting
    by Narayanan, V. G. & Smith, Michael
  • 2013 Quality Improvement in Accounting
    by Gyula Fülöp & Bettina Hódi Hernádi
  • 2013 Using the Cultural Dimension and Accounting Value Classification Frameworks to Investigate Cultural Diversity in a Multi-National South African-Based Company
    by Stefan Stander & Pieter Buys & Merwe Oberholzer
  • 2013 Environmental Management Practices and Firm Performance in a South African Mining Firm
    by Gibson Nyirenda & Collins C. Ngwakwe & Cosmas M. Ambe
  • 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
    by RAMÍREZ CÓRCOLES, YOLANDA & SANTOS PEÑALVER, JESÚS F.
  • 2013 The Transversal Organization of the Economic Entities of the Coal Mining Industry
    by Ileana Sorina (Rakos) Boca & Sorinel Capusneanu & Dana Maria Oprea & Anamaria Tepes Bobescu
  • 2013 Method of Drafting and Assessment of Specific Rules to Consolidated Financial Statements
    by Doina Maria Tilea & Alexandra Ana Maria Serban
  • 2013 Financial Reporting Through IFRS
    by Doina Maria Tilea & Vasile Bleotu & Alexandra Ana Maria Serban
  • 2013 Developments in the Romanian Accounting System Architecture due to the Implementation of IFRS (I)
    by Gheorghe Lepadatu
  • 2013 International Accounting Standards on Business Combinations and Their Implementation in the Accounting in Romania
    by Iuliana Cenar & Letitia Maria Isac
  • 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
    by Luminiþa Georgeta Jalba
  • 2013 Classicism and Modernity in the Information System on Financia Performance
    by Luminiþa Georgeta Jalba
  • 2013 Problematical Interdependence between Accounting and Corporate Government in Nowadays Context
    by Luminiþa Georgeta Jalba
  • 2013 Problematical Issues Concerning the Necessity of Adopting a Law Referring to the Accounting Law in Romania in the Present Context
    by Luminita Georgeta Jalba
  • 2013 Systemes Comptables Dans Le Contexte De La Mondialisation
    by Loredana Oana Hutanu (Toma)
  • 2013 Costing methods utilization in Czech enterprises
    by Boris Popesko
  • 2013 La Contabilidad Pública en América Latina y el Devengo en Ecuador
    by Jazmín Sánchez & David Pincay
  • 2013 Accounting & Analytical Data in the Context of Company's Financial Strategy
    by Tetyana Bochulya
  • 2013 Nature of Expenses – Institutional Approach
    by Lina Chudak
  • 2013 Formation of Professional Accounting Judgment
    by Tetyana Storozhuk
  • 2013 Recognition Inventories in Governmental Sector Accounting
    by Nataliya Pryadka
  • 2013 Conceptual Approaches to Review of Corporate Governance Information Accounting Systems
    by Petro Kutsyk
  • 2013 Predecessors of Double-Entry Accounting
    by Mykhaylo Kuter & Maryna Gurskaya & Artem Musaelyan
  • 2013 Accounting Techniques in Providing Investment Appeal and Financial Security of Agricultural Enterprises
    by Valeriy Zhuk & Yuliya Bezdushna & Olha Vdovenko
  • 2013 Ways for Accounting Policy Improvement of Non-current Assets at Industrial Enterprises (by Ferroconcrete Structures Plant Example)
    by Ivan Derun
  • 2013 Distribution Costs in Accounting and Analysis of Non-production-related Costs
    by Vasyl Deriy
  • 2013 National Accounting Regulatory Support Update upon IFRS Introduction
    by Olena Boyarova & Nataliya Kuzyk
  • 2013 Preparation of financial statements under international standards and its audit specifics
    by Andriy Melnyk
  • 2013 Role of Accounting in Maintaining Concept of National Economy Steady Development
    by Ludmyla Khoruzhiy
  • 2013 Development of Accounting Theory in English-Speaking Countries: On the Way to Multi-Paradigmatic Discipline
    by Oleksandr Petruk & Serhiy Legenchuk & Nataliya Koroliuk
  • 2013 International Approaches to Regulation of Accounting Profession
    by Volodymyr Metelytsia
  • 2013 Scientific Grounds for Brand New Institutional Accounting Theory
    by Valeriy Zhuk
  • 2013 Certain Issues of Making National Financial Statements for Businesses under Legislative Changes
    by Konstyantyn Bezverkhiy & Tetyana Bochulya
  • 2013 First National Regulation (Standard): What Will Be Ahead?
    by Konstyantyn Bezverkhiy
  • 2013 Substantiation of Biological Assets Classification Indexes for Enhancing Their Accounting Efficiency
    by Rayisa Tsyhan & Olha Chubka
  • 2013 Control System Query Oriented Accounting Tasks
    by Mykhaylo Prodanchuk
  • 2013 Scientific Principles of Accounting Personnel Management in Schools and Management Theories
    by Volodymyr Metelytsia
  • 2013 Improvement of Farm Enterprises Financial Statements Regarding State Support
    by Natalia Zdyrko
  • 2013 International Approaches to Financial Instruments and Their Application in Ukraine
    by Viktor Zamlynskyy
  • 2013 Problems of Production Costs Analyses for Bakeries
    by Antonina Chyrva
  • 2013 SWOT Analysis of Automation for Cash and Accounts Control in Construction
    by Mariya Deriy
  • 2013 Accountability and the Public Interest in the Nonprofit Sector: A Conceptual Framework
    by Vladislav Valentinov
  • 2013 Assets as Accounting, Control and Analysis Objects: Ecology&Economic Identification and Interpretation
    by Volodymyr Shevchuk
  • 2013 Current State and Prospects of Cost Accounting Development for Sugar Industry Enterprises
    by Vitaliy Chudovets
  • 2013 Calculation of Biological Assets Fair Value and Their Transformations Results
    by Ludmyla Khoruzhiy
  • 2013 Accounting & Information System in Economic Security Management for Different Business Behaviour Models
    by Lubomyr Soroka
  • 2013 Improvement to Biological Assets Valuation Documentation
    by Evgeniya Popko
  • 2013 Accounting Procedure Organization and Its Impact on Financial Information Quality
    by Valentyna Oliynychuk
  • 2013 Formation of Agricultural Segment in Accountancy
    by Volodymyr Metelytsia
  • 2013 Enhancing of Informational Support of Agricultural Holdings Activity
    by Oleksiy Marinchenko
  • 2013 Problems of IFRS Implementation in Ukraine and Their Solutions
    by Alla Kasich & Yaroslava Yakovenko
  • 2013 Unification of Financial Statements for Presentation of Government Support Funds by Farm Enterprises
    by Natalia Zdyrko
  • 2013 The complexity classification of intangible assets
    by Paula-Angela Vidrascu
  • 2013 Implementation of Activity-Based Budgeting Method in the Economic Entities from Mining Industry of Romania
    by Sorinel Capusneanu & Ileana Sorina (Rakos) Boca & Cristian-Marian Barbu & Letitia-Maria Rof & Dan Topor
  • 2013 The Stability, Risk And Performance Of Cooperative Banks
    by Cristiana BOGD?NOIU
  • 2013 A Comparative Analysis for the Accounting Reporting of “Employee Benefits” between IFRS and other Accounting Standards: A Case Study for the Biggest Listed Entities in Greece
    by Konstantinos Liapis & Eleftherios Thalassinos
  • 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)
    by Nagore Aranguren Gómez & Elena Ochoa Laburu & Juan Luis Ochoa Laburu
  • 2013 IMKB’de Islem Goren Isletmeler icin Para Politikasi ve Sermaye Yapisi Iliskisi
    by Umut HALAC & Mustafa Gurol DURAK
  • 2013 Is Corporate Governance A Determinant of Auditor Choice?-Evidence From Turkey
    by Yasemin KARAIBRAHIMOGLU
  • 2013 Effect of Packing Cost on The Sales Price and Contribution Margin
    by Gulsah ATAGAN & Suleyman YUKCU
  • 2013 The effect of conference calls on equity incentives: An empirical investigation
    by Vlittis, Adamos & Charitou, Melita
  • 2013 Nonlinear earnings persistence
    by Cheng, Che-Hui & Wu, Po-Chin
  • 2013 Growth of aggregate corporate earnings and cash-flows: Persistence and determinants
    by Kryzanowski, Lawrence & Mohsni, Sana
  • 2013 Corporate governance, growth opportunities, and the choices of cross-listings: The case of Chinese ADRs
    by Pan, Lee-Hsien & Lin, Chien-Ting & Yang, Pei-Chi
  • 2013 CEO's financial experience and earnings management
    by Jiang, Fuxiu & Zhu, Bing & Huang, Jicheng
  • 2013 Decision heuristics and tax perception – An analysis of a tax-cut-cum-base-broadening policy
    by Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim
  • 2013 Externalities of public firm presence: Evidence from private firms' investment decisions
    by Badertscher, Brad & Shroff, Nemit & White, Hal D.
  • 2013 The relation between equity incentives and misreporting: The role of risk-taking incentives
    by Armstrong, Christopher S. & Larcker, David F. & Ormazabal, Gaizka & Taylor, Daniel J.
  • 2013 A new approach to predicting analyst forecast errors: Do investors overweight analyst forecasts?
    by So, Eric C.
  • 2013 Investment horizon, risk, and compensation in the banking industry
    by Livne, Gilad & Markarian, Garen & Mironov, Maxim
  • 2013 Bank audit practices and loan loss provisioning
    by Dahl, Drew
  • 2013 Product market power, industry structure, and corporate earnings management
    by Datta, Sudip & Iskandar-Datta, Mai & Singh, Vivek
  • 2013 Impact of FDICIA internal controls on bank risk taking
    by Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mathieu, Robert
  • 2013 Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions
    by Balboa, Marina & López-Espinosa, Germán & Rubia, Antonio
  • 2013 Unintended consequences of the increased asset threshold for FDICIA internal controls: Evidence from U.S. private banks
    by Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J.
  • 2013 Did the SEC impact banks' loan loss reserve policies and their informativeness?
    by Beck, Paul J. & Narayanamoorthy, Ganapathi S.
  • 2013 Debt, equity, and capital investment
    by Jackson, Scott B. & Keune, Timothy M. & Salzsieder, Leigh
  • 2013 Estimation sample selection for discretionary accruals models
    by Ecker, Frank & Francis, Jennifer & Olsson, Per & Schipper, Katherine
  • 2013 Disentangling mandatory IFRS reporting and changes in enforcement
    by Barth, Mary E. & Israeli, Doron
  • 2013 Tax avoidance and geographic earnings disclosure
    by Hope, Ole-Kristian & Ma, Mark (Shuai) & Thomas, Wayne B.
  • 2013 Mandatory IFRS reporting and changes in enforcement
    by Christensen, Hans B. & Hail, Luzi & Leuz, Christian
  • 2013 Understanding discretion in conservatism: An alternative viewpoint
    by Roychowdhury, Sugata & Martin, Xiumin
  • 2013 Non-discretionary conservatism: Evidence and implications
    by Lawrence, Alastair & Sloan, Richard & Sun, Yuan
  • 2013 Earnings quality: Evidence from the field
    by Dichev, Ilia D. & Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva
  • 2013 Mitigating incentive conflicts in inter-firm relationships: Evidence from long-term supply contracts
    by Costello, Anna M.
  • 2013 Individual investors and financial disclosure
    by Lawrence, Alastair
  • 2013 Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?
    by Cheng, Mei & Dhaliwal, Dan & Zhang, Yuan
  • 2013 A measurement approach to conservatism and earnings management
    by Gao, Pingyang
  • 2013 Cost of capital and earnings transparency
    by Barth, Mary E. & Konchitchki, Yaniv & Landsman, Wayne R.
  • 2013 The spillover effect of fraudulent financial reporting on peer firms' investments
    by Beatty, Anne & Liao, Scott & Yu, Jeff Jiewei
  • 2013 Discretionary disclosure in the presence of dual distribution channels
    by Arya, Anil & Mittendorf, Brian
  • 2013 Firms' use of accounting discretion to influence their credit ratings
    by Alissa, Walid & Bonsall, Samuel B. & Koharki, Kevin & Penn, Michael W.
  • 2013 Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading
    by Skaife, Hollis A. & Veenman, David & Wangerin, Daniel
  • 2013 Towards an understanding of the role of standard setters in standard setting
    by Allen, Abigail & Ramanna, Karthik
  • 2013 Bundled forecasts in empirical accounting research
    by Rogers, Jonathan L. & Van Buskirk, Andrew
  • 2013 Assessing methods of identifying management forecasts: CIG vs. researcher collected
    by Chuk, Elizabeth & Matsumoto, Dawn & Miller, Gregory S.
  • 2013 Creditor control rights, state of nature verification, and financial reporting conservatism
    by Tan, Liang
  • 2013 The information content of stock markets around the world: A cultural explanation
    by Nguyen, Nhut H. & Truong, Cameron
  • 2013 Do firms that wish to be acquired manage their earnings? Evidence from major European countries
    by Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E.
  • 2013 The effects of the European debt crisis on earnings quality
    by Kousenidis, Dimitrios V. & Ladas, Anestis C. & Negakis, Christos I.
  • 2013 Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies
    by Elshandidy, Tamer & Fraser, Ian & Hussainey, Khaled
  • 2013 Accruals quality, stock returns and asset pricing: Evidence from the UK
    by Mouselli, Sulaiman & Jaafar, Aziz & Goddard, John
  • 2013 The impact of executive pay on the disclosure of alternative earnings per share figures
    by Grey, Colette & Stathopoulos, Konstantinos & Walker, Martin
  • 2013 The cost of sin: The effect of social norms on audit pricing
    by Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil
  • 2013 Equity valuation models and target price accuracy in Europe: Evidence from equity reports
    by Imam, Shahed & Chan, Jacky & Shah, Syed Zulfiqar Ali
  • 2013 The risk relevance of International Financial Reporting Standards: Evidence from Greek banks
    by Papadamou, Stephanos & Tzivinikos, Trifon
  • 2013 Executive integrity, audit opinion, and fraud in Chinese listed firms
    by Chen, Jiandong & Cumming, Douglas & Hou, Wenxuan & Lee, Edward
  • 2013 Limited liability, the first-order approach, and the ranking of information systems in agencies
    by Larmande, Francois
  • 2013 The non-uniform pricing effect of employee stock options using quantile regression
    by Kuo, Chii-Shyan & Yu, Shih-Ti
  • 2013 Financial restatements and Sarbanes–Oxley: Impact on Canadian firm governance and management turnover
    by Kryzanowski, Lawrence & Zhang, Ying
  • 2013 Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective
    by Kim, Oksana
  • 2013 The Value Relevance and Timeliness of Write-downs During the Financial Crisis of 2007–2009
    by Beltratti, Andrea & Spear, Nasser & Szabo, Mark Daniel
  • 2013 Legal Institutions, Ownership Concentration, and Stock Repurchases Around the World: Signal Mimicking?
    by Haw, In-Mu & Ho, Simon S.M. & Hu, Bingbing & Zhang, Xu
  • 2013 Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece
    by Karampinis, Nikolaos I. & Hevas, Dimosthenis L.
  • 2013 A Meta-analysis of IFRS Adoption Effects
    by Ahmed, Kamran & Chalmers, Keryn & Khlif, Hichem
  • 2013 Earnings Predictability, Value Relevance, and Employee Expenses
    by Schiemann, Frank & Guenther, Thomas
  • 2013 Foreign Private Issuers' Application of IFRS Around the Elimination of the 20-F Reconciliation Requirement
    by Chiu, Tzu-Ting & Lee, Yen-Jung
  • 2013 Mandatory Earnings Disaggregation and the Persistence and Pricing of Earnings Components
    by Venter, Elmar R. & Cahan, Steven F. & Emanuel, David
  • 2013 Further Evidence on the Usefulness of Direct Method Cash Flow Components for Forecasting Future Cash Flows
    by Farshadfar, Shadi & Monem, Reza
  • 2013 Yalova’daki Aile Ýþletmelerinde Karþýlaþýlan Muhasebe-Finansman ve Yönetim Organizasyon Sorunlarý
    by Cevdet KIZIL & Vedat Akman & Özgür Esmer
  • 2013 Management Control System and the Case of CSR in the Tunisian Industrial Companies: What Findings by the Method of Structural Equation?
    by Hichem Dkhili & Hedi Noubbigh
  • 2013 Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom
    by Zeki Dogan & Ali Deran & Ayse Gül Köksal
  • 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 spiritueux - Articulation of Diagnostic and Interactive Uses of the Same Management Control System:The Case of Environmental Indicators System in a French Wine and Spirits Firm
    by Angèle Renaud
  • 2013 Les motivations au découplage:l’exemple de l’introduction de L’IFRS 8
    by Dragos Zelinschi & Yves Levant & Nicolas Berland
  • 2013 Risque d’estimation, coût du capital et communication des tests de dépréciation - Estimation risk, cost of capital and impairment-testing disclosures
    by Luc Paugam & Olivier Ramond & Bruno Husson & Henri Philippe & Jean-François Casta
  • 2013 Bankruptcy Risk in IFRS Era. Case Study on BSE Companies
    by Valentin BURCA
  • 2013 Features of VAT Accounting and Fiscality – History, Practices and Prospects
    by Violeta ISAI & Riana Iren RADU
  • 2013 Accounting and Financial Reports in the Gambling Monopoly - Measures for a Moral Economic System
    by Riana Iren RADU & Violeta ISAI
  • 2013 Accounting and Fiscality in the Ottoman Empire
    by Violeta ISAI & Riana Iren RADU
  • 2013 Combating Fraud With Information Technologies. E-Accounting Document … A Solution?
    by Monica PUIU & Carmen NISTOR
  • 2013 Corporate antifraud strategies – Ethics culture and occupational integrity
    by Elena Monica SABĂU & Cleopatra ȘENDROIU & Florinel Marian SGARDEA
  • 2013 Mapping Fraud Risk in Financial Audit – Sales Operations
    by Ioan RADU & Elena Monica SABĂU & Cleopatra ȘENDROIU
  • 2013 Impact Of Ifrs Adoption On Romanian Companies
    by Adriana Florina POPA & Andreea Gabriela PONORICA & Oana Georgiana STANILA
  • 2013 Mitigation In The Banking System In The Context Of Integration In The European Union
    by Laura – Maria POPESCU & Ileana NISULEȘCU
  • 2013 Multinationals Enterprises Influence On Accounting In Romania
    by Carmen NISTOR & Monica PUIU
  • 2013 Tendencies And Challenges Of Employee Benefits Accounting
    by Izabella KRÁJNIK & Laura OLTEANU
  • 2013 Calculation Of Company Costs Through The Direct-Costing Calculation Method
    by Florin-Constantin DIMA
  • 2013 Transfer Pricing–A Present-Day Issue
    by Elena CHIȚIMUȘ
  • 2013 Combating Fraud In Cross-Border Merger Of Companies
    by Carmen NISTOR & Monica PUIU & Anca Simona HROMEI
  • 2013 Cost Type Information - Efficiency Result Of Information Provided By Management Accounting
    by Marius Nicolae MICULESCU
  • 2013 THE COST MANAGEMENT BY APPLYING THE STANDARD COSTING METHOD IN THE FURNITURE INDUSTRY-Case study
    by Radu Mărginean
  • 2013 The Romanian Accounting Field Of Benefits Framework
    by Izabella KRÁJNIK & Endre GÖNCZ
  • 2013 Reasons For Mergers And Their Impact On Companies
    by Anca-Simona HROMEI
  • 2013 Tangible Assets Revaluation Policy At Entities Listed On The Bucharest Stock Exchange - Tier Ii
    by Csongor CSŐSZ
  • 2013 The Role Of Budgeting In The Management Process: Planning And Control
    by Ioana-Diana BUFAN
  • 2013 Methods of optimizing corporate governance performance
    by Mihai C. SAVIN
  • 2013 Natura Și Impactul Riscului De Fraudă Asupra Companiilor
    by Florentin-Emil TANASĂ
  • 2013 Influența Societăților Multinaționale Asupra Contabilității În România
    by Carmen NISTOR & Monica PUIU
  • 2013 Prețurile De Transfer – O Problemă De Actualitate
    by Elena CHIȚIMUȘ
  • 2013 Provocări Implicate De Evaluarea Companiilor
    by Ludmila D. SOBOL
  • 2013 Noi Dimensiuni Ale Măsurării Şi Analizei Performanţei Economico-Financiare În Contextul Guvernanţei Bazată Pe Pieţele Financiare
    by Mihai SAVIN
  • 2013 Combaterea Fraudelor Prin Folosirea Tehnologiilor Informationale. E-Documentul Justificativ…..O Solutie???
    by Monica PUIU & Carmen NISTOR
  • 2013 Limitele Informaționale Ale Situațiilor Financiare În România
    by Olga N. PLEȘCO
  • 2013 Combaterea Fraudelor In Fuziunea Dintre Societatile Transfrontaliere
    by Carmen NISTOR & Monica PUIU & Anca Simona HROMEI
  • 2013 Motive De Realizare A Fuziunii Societăţilor Comerciale Şi Impactul Acestor Operaţiuni
    by Anca-Simona HROMEI
  • 2013 The fundamental problem of accounting
    by Robert D. Cairns
  • 2013 Analysis of Financial Structure of the Serbian Banking Sector: Impact of the Financial Crisis
    by Snezana Popovčić-Avrić & Vule Mizdraković & Marina Đenić
  • 2013 Valuation Techniques Used In Fair Value Measurement
    by Cristina-Aurora, BUNEA-BONTAS
  • 2013 Lease Financing: A New Dual Approach
    by Cristina-Aurora, BUNEA-BONTAS
  • 2013 Account Options On The Distribution Corresponding Result Commercial Building Contracts From Public Institutions In Romania
    by Cristina Otilia, TENOVICI
  • 2013 Conceptual And Theoretical Dimensions Regarding The Recognition Of Stocks In Public Institutions
    by Cristina-Otilia, TENOVICI
  • 2013 The Effects Of Enterprise Accounting Policies Regarding Depreciations Upon The Results And Corporate Taxes
    by Dorina LUTA & Sorin, GRIGORESCU
  • 2013 Information On Financial Instruments Included In Annual Financial Statements
    by Marius GUST & Laura PANOIU
  • 2013 Implementation of IFRS for SME in agricultural enter-prises in the Czech Republic
    by Lucie Bartůňková
  • 2013 What will the Implementation of IFRS for SME bring for Agricultural Enterprises?
    by Hana Bohušová & Patrik Svoboda
  • 2013 Opportunities And Threats Upon Applying The Scheme Of Vat Upon Collection
    by CIOBANASU Marilena & CALOTA Traian-Ovidiu
  • 2013 Activity-Based Costing As Information Basis For Efficient Strategic Management Process
    by Đorđe Kaličanin & Vladan Knežević
  • 2013 How Big Are ’Big Four’ Companies – Evidence From Romania
    by SORIN ROMULUS BERINDE
  • 2013 Forecasting The Structure Of The Romanian Audit Market
    by SORIN ROMULUS BERINDE
  • 2013 A Study Of The Gap Between The Expected Specialized Skills Of Accounting Graduates And Actual Level In Iran
    by MAHDI SALEHI & HOSSEIN MIRZAEI & MOSTAFA BAHRAMI
  • 2013 Risk Information Disclosure In Banking System – An Overview Of Empirical Evidences
    by CRISTINA ALEXANDRINA STEFANESCU
  • 2013 Åuropean system of harmonized accounting standards for the public sector
    by Daniela Feschian
  • 2013 The International Accounting Standards for the Public Sector and the Process of Harmonization of Accounting in the EU
    by Daniela Feschiyan
  • 2013 Fuzzy Model for Evaluation and Analysis of Short-Term Financial Aspects of the Enterprise
    by Yuliyan Velkov & Georgi Kirov
  • 2013 Ifrs 10, the key issue of accounting and disclosure standards
    by Carlo Calandrini
  • 2013 Social and environmental performance and Social Disclosure in Italian local banks
    by Domenico Piatti
  • 2013 The Evolution Of The Marketing Research Market On The Level Of The European Union Countries, After 2000
    by Laura Catalina Timiras
  • 2013 Aspects Of Financial Equilibrium Analysis And Its Implications In Management Decisions
    by Daniela Cristina Solomon & Iulia Andreea Bucur
  • 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
    by Aristita Rotila
  • 2013 Some Considerations On Cloud Accounting
    by Doina Pacurari & Elena Nechita
  • 2013 The Role Of Accounting Procedures In Writing /Implementing European Projects
    by Natalita-Mihaela Lesconi-Frumusanu & Adela Breuer & Mihaela Martin
  • 2013 The Role Of The Performance Dashboard In The Management Of Modern Enterprises
    by Simona Elena Dragomirescu & Daniela Cristina Solomon
  • 2013 The Financing Of R&D: Challenges For Romanian Firms
    by Mihaela Diaconu
  • 2013 Placing Accounting Among Sciences
    by Mihai Deju & Petrica Stoica
  • 2013 Basic Aspects Concerning The Single Conceptual Framework
    by Ionela-Cristina Breahna-Pravat
  • 2013 News And Insights On The Convergence Of Ifrs - U.S. Gaap
    by Ionela-Cristina Breahna-Pravat & Diana-Maria Diaconu
  • 2013 Modernizing Management Accounting By The Abc Method
    by Mariana Radu
  • 2013 Corporate Governance Relation With Accoutning Standards
    by ISSAM MF SALTAJI
  • 2013 A Historical Overwiew Of Accounting In Turkey
    by Ibrahim MERT
  • 2013 Corporate Governance Relationship With Strategic Management
    by Issam MF SALTAJI
  • 2013 Corporate Governance In The Current Crisis
    by Emilia VASILE & Ion CROITORU
  • 2013 Exploring the Recent Evolution of the Accounting Profession in Romania – An Institutional Approach
    by Nadia ALBU
  • 2013 The Behavioral Intention of Malaysian Students toward Accounting Discipline
    by Gholamreza ZANDI & Babak NAYSARY & Say SOK KWAN
  • 2013 Pros and Cons for the Implementation of Target Costing Method in Romanian Economic Entities
    by Sorin BRICIU & Sorinel CAPUSNEANU
  • 2013 A Takeover Case from Turkey’s Privatization Affords of the State Owned Enterprises: Two-Step Leveraged Buyout Transaction
    by Recep PEKDEMIR & Ayca Zeynep SUER & Melis ERCAN
  • 2013 How Relevant is Size for Setting the Scope of The IFRS for SMEs?
    by Catalin Nicolae ALBU
  • 2013 Perceptions of Accounting Professionals on IFRS Application at the Individual Financial Statements: Evidence from Romania
    by Marian SACARIN & Stefan BUNEA & Maria Madalina GIRBINA
  • 2013 Accounting Policy Options under IFRS: Evidence from Turkey
    by Oguzhan BAHADIR & Buke TOLGA
  • 2013 Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation?
    by Gary MONROE & Sarowar HOSSAIN
  • 2013 Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services
    by Si Wen (Stacey) WANG & David HAY
  • 2013 Assuming the Worst: The Shifting Sands of Pension Accounting
    by Alistair BYRNE & Iain CLACHER & David HILLIER & Allan HODGSON
  • 2013 The Role of Management as a User of Accounting Information: Implications for Standard Setting
    by Brigitte EIERLE & Wolfgang SCHULTZE
  • 2013 The Role of Organizational and Cultural Factors in the Adoption of Activity-Based Costing: The Case of Moroccan Firms
    by Karim CHARAF & Pierre-Laurent BESCOS
  • 2013 The Relationship between Activity Based Costing, Business Strategy and Performance in Moroccan
    by Azzouz ELHAMMA & Zhang YI FEI
  • 2013 Comparative Study On Accounting Models "Cash" And "Accrual"
    by Tatiana Danescu & Luminita Rus
  • 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 Integrated Methods For Performance Measurement In Entities From The Wine Sector In Romania
    by Sorin Briciu & Dan Ioan Topor & Sorinel Capusneanu
  • 2013 The Audit Mission In The Base Of The Isrs - Steps To Strengthen Individual Financial Statements Of The Contracting Company
    by Attila Tamas Szora & Iulian Dobra & Ana Maria Udrea
  • 2013 The Informational Risk - Operational Research Over The Net Accounting Result
    by Tatiana Danescu & Mihaela Prozan & Andreea Danescu & Roxana Diana Prozan
  • 2013 Particularities Concerning The Beneficiaries Of Audit Services Provided By The Big 4 Companies: Evidence From Romania
    by Sorin Romulus Berinde & Adrian Grosanu
  • 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 The Role Of Management Accounting In The Decision Making Process: Case Study Caras Severin County
    by Adela Breuer & Mihaela Lesconi Frumusanu & Andra Manciu
  • 2013 Creative Accounting, Measurement And Behavior
    by Alina Beattrice Vladu & University & Dan Dacian Cuzdriorean
  • 2013 Dynamic And Present In The Accounting Treatment Applied To Green Certificates
    by Sorin-Ciprian Teiusan & Ionela Cornelia Cioca
  • 2013 Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis
    by Ioan Pop & Szilveszter Fekete & Dan Dacian Cuzdriorean
  • 2013 The Use Of Statistical Information For Financial Reporting Purposes - The Case Of Fadn
    by Ileana Cosmina Pitulice & Catalina Gorgan
  • 2013 The Use Of Fair Value Accounting, Business Outcomes, And Investor Confidence For Selected Romanian And Turkish Firms
    by Ibrahim Mert
  • 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 Dissemination Of Financial Information Into The Publicsector - An Approach From The View Of The Central Public Administration Entities From Romania
    by Aurelia Stefanescu & Eugeniu Turlea
  • 2013 Bpmn Patterns Used In Management Information Systems
    by Gabriel Cozgarea & Adrian Cozgarea
  • 2013 European evidence on intellectual capital: Linking methodologies with firm disclosures
    by Liliana Feleagă & Niculae Feleagă & Voicu D. Dragomir & Luciana M. Râbu
  • 2013 Reassessement, Accounting Policy On Tangible Presentation In The Financial Statements
    by Firescu Victoria
  • 2013 The Analysis Of Revenues And Expenses Based On Profit And Loss Account
    by Mirela Monea
  • 2013 Implementation Of Ifrs In Romania – Past, Present And Perspectives
    by Valeriu Brabete & Magdalena Mihai & Cristian Dragan & Adriana Iota
  • 2013 Plase And Role Of Estimation In The Accounting Process
    by Dalia Simion & Claudiu Serban & Monica Patrutescu
  • 2013 General Aspects On The Accounting Estimation- Fair Value Report
    by Claudiu Serban & Dalia Simion & Sabin Armaselu
  • 2013 Evolution Of The Concept Of Accounting Estimation And Evaluation
    by Claudiu Serban & Monica Patrutescu & Ovidia Doinea
  • 2013 A new approach to integral information system of a company for business and sustainable development
    by Tatijana Minic & Bratislav Petrovic & Oliver Ilic
  • 2013 Analysing the sustainability of the entities quoted on the B.S.E. using accounting sustainability measures
    by Florentin Caloian
  • 2013 ERP implementation and organizational performance. A Romanian case study of best practices
    by Valentin Florentin Dumitru & Nadia Albu & Cătălin Nicolae Albu & Mădălina Dumitru
  • 2013 6Month: June Merger Of Trading Companies, A Chance Of Salvation During The Crisis
    by Anca-Simona Hromei
  • 2013 3Month: March Financial Analysis From An Accounting Point Of View
    by Mihaela Ungureanu
  • 2012 L’expert en comptabilité et le politique : le cas des relations entre le normalisateur comptable international et l’Union Européenne
    by Colasse, Bernard
  • 2012 Les acteurs de la normalisation comptable internationale : une communauté épistémique ?
    by Chantiri-Chaudemanche, Rouba & Kahloul, Anouar
  • 2012 Passage obligatoire aux normes comptables IAS/IFRS, contraintes en liquidité et rationnement du crédit : une étude empirique dans l'industrie bancaire européenne
    by Clavier, Julien & Alexandre, Hervé
  • 2012 Quand normalisation comptable et rhétorique font bon ménage - un Essai d’organisation de la littérature
    by Chantiri-Chaudemanche, Rouba
  • 2012 From order to organization : The origins of the division of labour in French accounting manuals
    by Labardin, Pierre
  • 2012 Les fondements de la comptabilité
    by Colasse, Bernard
  • 2012 Comptabilité et développement durable
    by Richard, Jacques
  • 2012 "How About Giving My Things Away Over The Internet?" When Internet Makes It Easier To Give Things Away
    by Guillard, Valérie & Del Bucchia, Céline
  • 2012 Droit social et normalisation comptable, Samuel Jubé
    by Colasse, Bernard
  • 2012 Les histoires de la profession comptable en France
    by Labardin, Pierre & Ramirez, Carlos
  • 2012 Reporting social et environnemental : peut-on normaliser ?
    by Capron, Michel & Quairel, Françoise
  • 2012 La normalisation comptable : l'expert, le politique et la mondialisation
    by Chantiri-Chaudemanche, Rouba & Pochet, Christine
  • 2012 Le reporting financier : enjeux actuels
    by Michaïlesco, Céline & Rougès, Véronique
  • 2012 Du théâtre de la comptabilité à la comptabilité du théâtre, des enjeux pour la société... et la recherche
    by Le Theule, Marie-Astrid & Pezet, Anne
  • 2012 La global reporting initiative entre responsabilité sociale de l'entreprise et développement durable
    by Depoers, Florence & Richard, Jacques
  • 2012 Les enjeux de la valorisation des marques
    by Farjaudon, Anne-Laure
  • 2012 F. Le Play et le budget général des recettes et des dépenses de l'exposition universelle de 1867 ‐ une lecture "gestionnaire"
    by Michaïlesco, Céline
  • 2012 Les différentes conceptions de développement durable en comptabilité agricole
    by Altukhova, Yulia
  • 2012 Limitations of LCA in environmental accounting for biofuels under RED
    by Bicalho, Tereza & Richard, Jacques & Bessou, Cécile
  • 2012 De la qualité comptable : mesure et enjeux
    by Stolowy, Hervé & Casta, Jean-François
  • 2012 Conventions at work : on Forensic accountants’ intermediation”
    by Pélisse, Jérôme & Charrier, Emmanuel
  • 2012 L'élaboration de l'information financière
    by Charrier, Emmanuel
  • 2012 Investigation financière et juricomptabilitè. Guide des bonnes pratiques
    by Charrier, Emmanuel & Roy, Manon & Leclerc, Guylaine
  • 2012 Evaluation financière et normes IFRS
    by Batsch, Laurent & Casta, Jean-François & Paugam, Luc & Ramond, Olivier
  • 2012 From Craft to Institution: Accounting in Italy from the Middle Ages to the Early Modern Period
    by O. Volkova.
  • 2012 Occupy the System! Societal Constitutionalism and Transnational Corporate Accounting
    by Moritz Renner
  • 2012 Book-tax conformity: Empirical evidence from Germany
    by Zinn, Benedikt & Spengel, Christoph
  • 2012 A new measure of equity duration: The duration-based explanation of the value premium revisited
    by Schröder, David & Esterer, Florian
  • 2012 Notwendigkeit der Ausschüttungssperre des § 268 Abs. 8 HGB: Eine empirische Untersuchung der Einzelabschlüsse der DAX 30 Unternehmen
    by Rohleder, Stephan & Rogler, Silvia
  • 2012 The market effects of the German two-tier enforcement of financial reporting
    by Hecker, Renate & Wild, Andreas
  • 2012 Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? Empirical evidence based on US GAAP annual reports
    by Henselmann, Klaus & Scherr, Elisabeth
  • 2012 Steuern in Agency-Modellen: Mehrperioden- und Multi-Task-Strukturen
    by Ewert, Ralf & Niemann, Reiner
  • 2012 Financial Reporting for Joint ventures and Capital Markets Reactions
    by Stefana Maria Dima & Chiara Saccon
  • 2012 Accounting fraud, business failure and creative auditing: A micro-analysis of the strange case of Sunbeam Corp
    by Marisa Agostini & Giovanni Favero
  • 2012 Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports
    by Marisa Agostini & Ericka Costa
  • 2012 Benchmarking for routines and organizational knowledge
    by Mircea Epure
  • 2012 Non-linear Dynamics in Discretionary Accruals: An Analysis of Bank Loan-Loss Provisions
    by Marina Balboa & Germán López-Espinosa & Antonio Rubia
  • 2012 Fair Value Accounting, Earnings Management and the use of Available-for-Sale Instruments by Bank Managers
    by Mary E. Barth & Javier Gomez-Biscarri & Ron Kasznik & Germán López-Espinosa
  • 2012 Poslovni Odnosi Revizora Sa Menadzerima I Liderima Prilikom Izrade I Usvajanja Finansijskog Izvestaja U Funkciji Ekonomskog Razvoja Poslovanja Privrednog Drustva
    by Petar Bojovic & Aleksandar Zivkovic
  • 2012 Ownership and Control of Foreign Direct Investments in Limited Partnerships
    by Bogachevsky, George
  • 2012 Fair Value Accounting in Banking – Issues in Convergence to IFRS
    by Swamy, Vighneswara & S, Vijayalakshmi
  • 2012 Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive
    by Căpuşneanu, Sorinel/I & Boca (Rakos), Ileana Sorina & Barbu, Cristian Marian
  • 2012 Veryfication of the disclosure lemma for Polish broker-dealer market
    by Staszkiewicz, Piotr W.
  • 2012 Guvernanţa Corporativă Şi Profesia Contabilă: Responsabilitate Şi Competenţă Profesională
    by Paşcu, Ana-Maria
  • 2012 Abc method – guarantor of real costs in the mining extractive industry entities
    by Man, Mariana & Boca (Rakos), Ileana Sorina & Căpuşneanu, Sorinel/I
  • 2012 Valuation of 2G spectrum in India- A real option approach
    by Sinha, Pankaj & Sathiyanarayanan, Nataraj
  • 2012 Overvalued equity and financing decisions
    by Dong, Ming & Hirshleifer, David & Teoh, Siew Hong
  • 2012 The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation
    by Ojo, Marianne
  • 2012 National and international exigencies on increasing the quality of accounting information generated by evaluation by comparison
    by Goagara, Daniel & Vasilescu, Laura & Nitu, Cornelia
  • 2012 Industry Effects on Firm and Segment Profitability Forecasting: Do Aggregation and Diversity Matter?
    by Yim, Andrew & Schröder, David
  • 2012 Ownership structures, corporate governance and earnings management in the European Oil Industry
    by Greco, Giulio
  • 2012 Model for reputational risk for subsidiaries of non-public group with reciprocal shareholding
    by Piotr, Staszkiewicz
  • 2012 Firms' Accruals and Tobin’s q
    by Christian Calmès & Denis Cormier & Francois Éric Racicot & Raymond Théoret
  • 2012 Öffentliche Unternehmen in Deutschland : eine Analyse von Mikrodaten der amtlichen Statistik
    by Irina Dietrich
  • 2012 Consistent Valuation Cash Flow
    by Uzi Yaari & Andrei Nikiforov & Emel Kahya & Yochanan Shachmurove
  • 2012 Earnings Management and Stock Price Behavior around IPOs
    by Tatsushi Yamamoto & Hideaki Kato
  • 2012 Investment, Accounting, and the Salience of the Corporate Income Tax
    by Jesse Edgerton
  • 2012 Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?
    by Craig B. Merrill & Taylor D. Nadauld & René M. Stulz & Shane Sherlund
  • 2012 Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection
    by Masahiro Enomoto & Fumihiko Kimura & Tomoyasu Yamaguchi
  • 2012 Excess Executive Compensation and the Demand for Accounting Conservatism
    by Takuya Iwasaki & Shota Otomasa & Atsushi Shiiba & Akinobu Shuto
  • 2012 A Corporate governance index for large listed companies in India
    by Jayati Sarkar & Subrata Sarkar & Kaustav Sen
  • 2012 Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research
    by Ulf Brüggemann & Jörg-Markus Hitz & Thorsten Sellhorn
  • 2012 Fair Value Reclassifications of Financial Assets during the Financial Crisis
    by Jannis Bischof & Ulf Brüggemann & Holger Daske
  • 2012 Comparability Effects of Mandatory IFRS Adoption
    by Stefano Cascino & Joachim Gassen
  • 2012 The relationship between Material Weaknesses in Internal Controls over Financial Reporting and Executive Turnover: Evidence from Japan
    by Uemura, Hiroshi
  • 2012 Value Relevance of the Fair Value Hierarchy of IFRS 7 in Europe - How reliable are mark-to-model Fair Values ?
    by Bosch, Patrick
  • 2012 Sharing the Cost of Redundant Items
    by Jens Leth Hougaard & Hervé Moulin
  • 2012 Financial Accounting, te praktisch voor theorie en te theoretisch voor de praktijk?
    by Pronk, M.
  • 2012 De controller als choice architect
    by Maas, V.S.
  • 2012 The Relation between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives
    by Armstrong, Christopher S. & Larcker, David F. & Ormazabal, Gaizka & Taylor, Daniel J.
  • 2012 Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?
    by Merrill, Craig B. & Nadauld, Taylor & Stulz, Rene M. & Sherlund, Shane M.
  • 2012 What drives the Quotes of Earnings Forecasters?
    by Bert de Bruijn & Philip Hans Franses
  • 2012 Cumulative Prospect Theory, employee exercise behaviour and stock options cost assessment
    by Bahaji, Hamza
  • 2012 In search of consensus : The role of accounting in the definition and reproduction of dominant interests
    by Morales, Jérémy & Farjaudon, Anne-Laure
  • 2012 Accountability and Bottom of the Pyramid projects: the two sides of the mirror
    by Grisard, Claudine
  • 2012 Critiques on gray-hofstede’s model: what impact on cross-cultural accounting research?
    by Joannides, Vassili & Wickramasinghe, Danture & Berland, Nicolas
  • 2012 A Theory of Income Smoothing When Insiders Know More Than Outsiders
    by Acharya, Viral V & Lambrecht, Bart
  • 2012 Investment, accounting, and the salience of the corporate income tax
    by Jesse Edgerton
  • 2012 Una aproximacion a la manipulacion de los resultados en las PYMES espanolas
    by Antonio Somoza Lopez
  • 2012 Information Environment and the Cost of Capital: A New Approach
    by Xuguang Sheng & Orie Barron & Maya Thevenot
  • 2012 Dynamiques des entreprises agroalimentaires (EAA) du Languedoc-Roussillon : évolutions 1998-2010
    by Domergue, M. (éd.) & Couderc, J.P. (éd.) & Rivière-Giordano, G. (éd.) & Maurel, C. (éd.)
  • 2012 Contribution à l'étude du pouvoir de la profession comptable dans la normalisation internationale
    by Kahloul, Anouar
  • 2012 Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle
    by Fasshauer, Ingrid
  • 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
    by Astolfi, Pierre
  • 2012 The Active Management Of The Company’S Treasury, A Solution For Avoiding The Crisis Situations
    by Floarea GEORGESCU
  • 2012 Possibilities Of Cost Optimization In Public Passenger Transportation For R.A.T. Craiova
    by Ion IONESCU & Daniel GOAGÄ‚RÄ‚ & Oana STÄ‚ICULESCU
  • 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 social partners of the firm, particularly between shareholders and managers. Harmonization of these interests is ensured by the corporate governance system. Accounting is the economical information system most appropriate for the governance needs. Under the current conditions, information is relevant not only by accuracy, but especially by its obtaining speed, since information achieved after the time it is needed, is not important anymore. This paper aims to show which are the main ways of accounting modernization to meet the demands of an effective governance, in the current business environment
    by Mihaela UNGUREANU
  • 2012 Accounting a consultant in the management process
    by Nicolae Paul VIRAG & Gheorghe Claudiu FEIES & Maria-Mihaela DINCA & Dorel MATES
  • 2012 IFRS adoption around the world - a brief literature review
    by Alina RUSU
  • 2012 Creative accounting – tangible assets and amortization
    by Csongor CSŐSZ & Partenie DUMBRAVA & Albert MÁRTON
  • 2012 Environmental management accounting and the opportunity cost of environment management systems
    by Alin Emanuel ARTENE & Aura Emanuela DOMIL & Craciun SABAU
  • 2012 Implementing environmental balance sheet within European private companies
    by Alin Emanuel ARTENE & Aura Emanuela DOMIL & Ionel BOSTAN & Costica ROMAN
  • 2012 The presentation of the capital in financial statements. The concept of maintaining capital
    by Annee-Marie GRECEA
  • 2012 The impact of Romania’s accession to the European Union on the accounting and tax information
    by Lucia PALIU-POPA
  • 2012 IFRS roadmap or “all road lead to… convergence?”
    by Diana DUMITRESCU & Nicolae BOBITAN
  • 2012 Civil responsibility in audit. an objective necessity of economic reality
    by Ana-Maria PASCU & Alina-Mariana ISTRATE
  • 2012 The role of accounting information in the economic entity
    by Maria-Mihaela DINCA & Nicolae Paul VIRAG & Bogdan COTLET
  • 2012 Stocks evaluation in Romanian and international financial accounting
    by Dorel MATES & Laura–Adriana COJOCARU (ALIONESCU)
  • 2012 Ethics or creative in professional accountants work?
    by Ana-Maria MARCULESCU & Octavian-Florin DONDERA
  • 2012 Judicial reorganization – solution for crisis periods
    by Marina UHER & Cristina Mihaela NAGY
  • 2012 The role of technical consumption calculation models on accounting information systems of public utilities services operators
    by Gheorghe Claudiu FEIES & Dorel MATES & Nicolae VIRAG
  • 2012 Merger of commercial companiesin the conditions of the financial crisis
    by Marina UHER & Cristina Mihaela NAGY & Bogdan COTLET & Dumitru COTLET
  • 2012 Creative techniques for modeling performance reported in financial statements
    by Bogdan COTLET & Cristina Mihaela NAGY & Ovidiu MEGAN & Dumitru COTLET
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  • 2012 National And International Regarding The Accounting Policies For The Fixed Assets
    by LUCIAN CERNUSCA
  • 2012 Modelling Correlated Liquidity and Solvency on a Balancing Equation in Indian Consumer Industry
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    by Sabina Rokita & Adriana Kaszuba-Perz
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    by Ewelina Zarzycka
  • 2012 Constructing Accounting Uncertainity Estimates Variable
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  • 2012 Model Of Accounting Engineering In View Of Earnings Management In Poland
    by Leszek Michalczyk
  • 2012 The Definition of Goodwill - a Chronological Overview
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  • 2012 Accounting Regulations for Goodwill at a National, European and International Level
    by Raluca Valeria RATIU
  • 2012 Pragmatism of the Account Information, under Application of International Financial Reporting Standards
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  • 2012 Assessment and Recognition of Intellectual Capital - Concrete Implications of the Accounting in the Management of Sustainable Development
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  • 2012 International Accounting Standardisation Effects on Business Management during the Global Financial Crisis
    by Gyorgy CSEBFALVI
  • 2012 Investors’ Perception Regarding The Role Of The Economic Entity In Regional Development
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  • 2012 Accounting Education in Turkey and Professional Accountant Candidates Expectations from Accounting Education: Uludag University Application
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  • 2012 The relationship between financial and tax accounting in Albania
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  • 2012 Social, Economic And Accounting Summary Of The Greek Agricultural Sector 1950-2010: Central Greece Region
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  • 2012 Strategic Management Accounting Development during Last 30 Years
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  • 2012 Mistakes of Users of Audited Financial Statements
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  • 2012 Current requirements on professional competences of controllers in the Czech Republic
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  • 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
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  • 2012 Provisions according to ČÚS and IAS/IFRS including Empirical Study of Disclosure
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  • 2012 Items Reported in Individual Financial Statements Differently in Comparison of Consolidated Financial Statements
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  • 2012 Typology of Concepts of Consolidated Financial Statements
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  • 2012 The Development of Accounting Solutions for Transformations of Business Companies and Cooperatives over the Last Twenty Years
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  • 2012 Equity during Transformations of Businesses and its Accounting Entry
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  • 2012 Environmental Accounting – A New Challenge for the Accounting System
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  • 2012 International Accounting Standardisation in Hungarian Practice
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  • 2012 The Dualism of The Accounting Activity of The Company. Characteristics of The Managerial Accounting and Implications in The Management of The Company
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  • 2012 Advantages Obtained by The Small Companies by Appealing To Managerial and Financial Consultancy in A Competitive Environment on The Tourism Services Market
    by Monica Pătruţescu & Dalia Simion & Claudiu Şerban & Sabin Armăşelu
  • 2012 The Manner Financing Influences The Performance of European Union Health Systems – A Case Study: Romania
    by Mariana Man & Bogdan Răvaş
  • 2012 Involvement of Managerial Accounting in Ensuring The Comapny’s Competitiveness on The Market
    by Alina-Teodora Ciuhureanu
  • 2012 Accounting Policies and Estimates in Municipalities between Norms and Reality
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  • 2012 Evolution of Intangible Assets – Case Study Knowledge – Based Companies vs. Organizations Top 100 Issuers After Capitalization
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  • 2012 Correlated Analysis of Client-Credit Cost with the One of Supplier - Credit Cost
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  • 2012 The Finance Perspective of the Health Systems in the E.U. Countries
    by Mariana Man & Maria Măcriș
  • 2012 Econometric Study of the Relationship between Dimensions of Corporate Responsibility in the Multinational Companies
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  • 2012 Financial Accounting Reports: Their Importance in Managing SMEs
    by Baba Camelia Mirela
  • 2012 Fiscal Convention in the Context of Globalization
    by Barbu Costel & Niþoi (Barbu) Nicoleta
  • 2012 Merger Strategies of Economic Entities: Fiscal and Accounting Consequences
    by Baba Camelia Mirela
  • 2012 Financial Annual Statements – Source of Information for Determining the Company’s Financial Position and Performance
    by Avram Veronel & Puican Liliana & Avram Marioara
  • 2012 Human Resources Audit. Is It Significant in Evaluation of Management Performance?
    by Susmanschi Georgiana
  • 2012 Informational Systems Characteristics in the Context of Globalization
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  • 2012 Information Assurance Due to IFRS Adoption
    by Ungureanu Mihaela
  • 2012 Accounting Integration in Corporate Governance System – Factor to Attract Investments
    by Ungureanu Mihaela
  • 2012 Accounting Risks Impact on Accurate Image
    by Tenovici Cristina Otilia & Ducu Corina Maria
  • 2012 Applying IFRS in Romanian Banking System - Limitations and Challenge
    by Tofãnicã Ramona-Ionela & Horomnea Emil
  • 2012 Budget – Sustainable Development Tool and Instrument in the Fight of Economic Entities Against Economic Crisis
    by Tãnase Gabriela Lidia
  • 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 Impact of XBRL on Financial Reporting in Romania
    by Radu Florin
  • 2012 Accounting Considerations of Companies Distressed. Specific Theory and Practices
    by Petrescu (Neacºu) Claudia-Maria
  • 2012 Cost Information – an Objective Necessity in Optimizing Decision Making
    by Petre Mihaela – Cosmina & Petroianu Grazia - Oana
  • 2012 An Approach for Convergence Regarding the Fair Value Concept versus Fair Market Value
    by Oncioiu Ionica & Nenciu Daniela-Simona
  • 2012 Accounting History – the Mirror of Dynamic Economic and Social Development
    by Ni?oi (Barbu) Nicoleta & Barbu Costel
  • 2012 Initial Recognition of Tangible Assets
    by Nistor Ion
  • 2012 Creative Accounting between the Risk of Disloyal Information and the Assurance of Fidelity in Information
    by Munteanu Petricã
  • 2012 Licit Tax Evasion And Its Implications
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  • 2012 Budgetary Incomes and Expenses, Expression of the Public Sector's Dimension of the Emerging Economies Inside the European Union Area
    by Mardiros Daniela-Neonila
  • 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 Area, A Parallel with the Reality Encountered within the Romanian Area
    by Manea Marinela – Daniela
  • 2012 Particularities of Cost Calculation in Services
    by Lenghel Radu Dorin
  • 2012 Considerations regarding the Settlement of Inventory Differences
    by Lenghel Radu Dorin
  • 2012 The Financial-Accounting Communication and Affiliated Informational Risk
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  • 2012 The Responsibility for Producing and Validating Financial-Accounting Information
    by Istrate Alina-Mariana
  • 2012 Effectiveness of Various Types of Analysis in Investment Decisions on the Stock Market: Fundamental Analysis and Technical Analysis
    by Dumitrache Ani & Vãtãºoiu Cristian Ionel
  • 2012 The General Risks Arising from the Faulty Application of the Accounting Principles
    by Ducu Corina Maria
  • 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
    by Dragu Gabi Georgiana
  • 2012 Premises and Obstacles to International Accounting Convergence
    by Dima Florin-Constantin
  • 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 Business Benefits, Social Responsibility and Sustainable Development in SME Trough Implementing and Combining ISO 14000 with ISO 26000
    by Ionel Bostan & Alin Emanuel Artene
  • 2012 The Performance Analysis
    by Trandafir Raluca Andreea & Truicã Luiza Denisa & Spãtariu Elena Cerasela
  • 2012 Impact of Intelligent Modern Technologies in Business
    by Adrian Lupaºc & Ioana Lupaºc & Cristina Gabriela Zamfir
  • 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 A Brief History of the Balanced Scorecard: Tradition and Modernity
    by Carmen Mihaela Boteanu & Petrescu Marius
  • 2012 Integrating Sustainability into the Firm Accounting through the Environmental Balance Sheet
    by Ungureanu Mihaela
  • 2012 The Role of Social Balance Sheet in a Modern Accountancy
    by Ungureanu Mihaela
  • 2012 The Evolution of Non-Performing Credits in Romania
    by Tofãnicã Ramona-Ionela
  • 2012 Tax and Accounting Issues in Supply Chain
    by Mihaela Stet
  • 2012 Features of Commercial Operating Risk Analysis
    by Solomon Daniela Cristina
  • 2012 Intellectual Capital Reporting – Advantages, Disadvantages and Usability’s Related to the Traditional Accounting
    by Radu Florin & Gîju George Ciprian & Barbu Costel
  • 2012 News on Accounting and Tax Treatment Related to the Activity of Intracommunitarian Goods Transport
    by Pravãþ Ionela-Cristina
  • 2012 Discounting and Lumping – Financing Methods for External Commerce Operations in the Current Context of Worldwide Economic Crisis. Accounting Treatment
    by Pravãþ Ionela-Cristina
  • 2012 Fiscal Fraud and the Underground Economy in Romania
    by Popescu Luigi & Rãdulescu Magdalena
  • 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 Professional Judgement and Risk Propensity in Financial Audit
    by Iancu Octavian Ionescu
  • 2012 The New Approach of Qualitative Characteristics of Accounting Information in Financial Reporting
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  • 2012 The Impact Of Great Depression On The American Accounting Practice
    by Toman Cristina
  • 2012 Contemporary Approaches Of Company Performance Analysis Based On Relevant Financial Information
    by Popa Dorina & Kiss Melinda & Sziki Klara
  • 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 Some Apects Regarding The Consolidated Financial Statements
    by Hada Teodor & Szora Tamas Atila
  • 2012 Management Accounting In European Social Fund Financed Projects In Romania
    by Tatiana Danescu & Dogar Cristian
  • 2012 Changes Caused By Computerization In Accounting Management
    by Danciu Radu & Deac Marius
  • 2012 Creative Disclosure: An Experimental Study
    by Vladu Alina Beattrice & Cuzdriorean Dan Dacian
  • 2012 Importance And Vulnerability Of True And Fair View In The Romanian Accounting Environment -Case Study
    by Vladu Alina Beattrice & Matis Dumitru
  • 2012 Global Financial Crisis – An Accounting Literature Review And Overview
    by Toman Cristina
  • 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 Aspects Of Company Performance Analysis Based On Relevant Financial Information And Nonfinancial Information
    by Popa Dorina & Bogdan Victoria & Balaciu Diana &
  • 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 Impact Of The Business And Organizational Size Of A Company Along With Gri And Csr Adoption On Integrating Sustainability Reporting Practices
    by Dragu Ioana-Maria & Tiron-Tudor Adriana
  • 2012 The Relationship Between Accounting And Taxation - The Romanian Accounting Environment
    by Cuzdriorean Dan Dacian & Albu Catalin Nicolae & Albu Nadia
  • 2012 Financial Balance And Loans Of The Shareholders To The Company
    by Burja Vasile & Rus Luminita
  • 2012 Accounting On The Particularities That Concession Agricultural Units
    by BREBAN LUDOVICA & ACHIM MONICA VIOLETA & BORLEA NICOLAE SORIN & BOCHIS LEONICA
  • 2012 Accounting Standard Setting In The International Arena: Update On The Convergence Project
    by Bonaci Carmen Giorgiana & Mustata Razvan V. & Matis Dumitru
  • 2012 European Harmonization Of Consolidated Financial Statements Regulations?
    by Baltariu Carmen-Alexandra & Cirstea Andreea
  • 2012 Moralities And Ethics. The Paradox Of The Parable Of The Unjust Steward And The Paradox Of Creative Accounting
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  • 2012 Social Performance Enhances Financial Performance. Benefits From Csr
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  • 2012 How Euro Banknotes in Circulation Affect Intra-Eurosystem Balances
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  • 2012 Euro Cash in Austria, Ten Years On
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  • 2012 Accounting for Income Taxes: Primer, Extant Research, and Future Directions
    by Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A.
  • 2012 Earnings Management, Conservatism, and Earnings Quality
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  • 2012 Financial Reporting for Financial Instruments
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  • 2012 Explicit and Implicit Incentives for Multiple Agents
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  • 2012 Taxation of Multinational Corporations
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  • 2012 Green Accounting for Corporate Sustainability
    by Bettina Hódi Hernádi
  • 2012 The Current Role of Accounting Information Systems
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  • 2012 Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities Can Be Harmful
    by Ralf Ewert & Rainer Niemann
  • 2012 Economic Benefit Assignment in Environmental Cost Allocation: Toward a Suggestion Model
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  • 2012 Information Content of Analysts' Stock Ratings and Earnings Forecasts in the Presence of Management Earnings Forecasts
    by Koji Ota
  • 2012 Bank-Firm Relationships and Security Analyst Activities: Evidence from Japan
    by Kentaro Koga & Satomi Uchino
  • 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 What Do Smoothed Earnings Tell Us about the Future?
    by Yusuke Takasu & Makoto Nakano
  • 2012 The Assets Accounting – Support of the Lending Process Analysis
    by Gheorghe V. Lepadatu
  • 2012 Green Accounting from a Budget Perspective
    by Adriana-Mihaela Gornea & Radu-Daniel Loghin
  • 2012 The Importance of Financial Accounting Information in the Internal Audit
    by Ion Croitoru & George Calota
  • 2012 Management Aspects of Budgeting Costs in the Modern Enterprises
    by Mihaela Daniela Vladu
  • 2012 Theoretical Considerations On The Influence Of Ethical Principles On Audit Quality, Between Objectivity And Responsibility Of The Accounting Profession
    by Ana-Maria Pascu
  • 2012 Models And Practices Of Corporate Governance Worldwide
    by Mihaela Ungureanu
  • 2012 Integration Of Green Accounting Into Romanian Accounting System
    by Mihaela Ungureanu
  • 2012 Organization of Small Business Accounting
    by Oksana Makarova
  • 2012 Influence of Land Lease Contract Registration on Agricultural Company Accounting and Taxation
    by Ella Sysak & Volodymyr Slobodian
  • 2012 Role of Institutional Theory in Management Accounting Methodological Basis Formation
    by Iryna Sadovska
  • 2012 Methodological Provisions for Analysis of Business Intangible Assets Use
    by Olesya Romanenko
  • 2012 Methods of Cost Accounting and Production Costs Calculation: Merits and Demerits
    by Alla Pohosova & Olena Yarmolyuk
  • 2012 Physiocratic Aspects of Accountancy Profession Development in Agricultural Sector
    by Volodymyr Metelytsia
  • 2012 IFRS Adoption and Financial Reporting Quality: Taiwan Experience
    by Ching-Chieh Lin & Chi-Yun Hua & Wen-Hsiang Lin & Wen-Chih Lee
  • 2012 Make-or-Buy Decisions: What Choice for an Accounting Services in a Developing Country?
    by Serge Valant Gandja & Christophe Estay
  • 2012 Written Ethical Code of Conduct for Accountants in Turkey and Criticisms of These Codes
    by Evren Ayranci
  • 2012 The Actuarial Accounting in the Modern Financial-Accounting Management with Applications to the Entities
    by Gheorghe V. Lepadatu
  • 2012 Agricultural Activities – TAS 41: Turkey Example
    by Haluk Duman & Rabia Ozpeynirci & M. Yilmaz Icerli
  • 2012 Factors Affecting the Value Relevance of Accounting Information
    by Mahmoud Dehghan Nayeri & Ali Faal Ghayoumi & Mohammad Ali Bidari
  • 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
    by Muhammad Hashim & Asfandyar Yousaf & Muhammad Jehangir & Samiullah Khan & Noor-ul-Hadi
  • 2012 New International Standards a Solution to Promote Green Innovation in SMEs
    by Aura Emanuela Domil & Alin Emanuel Artene
  • 2012 Working Capital Management, Liquidity and Corporate Profitability Among Quoted Firms in Nigeria Evidence from the Productive Sector
    by Sebastian Ofumbia Uremadu & Ben-Caleb Egbide & Patrick E. Enyi
  • 2012 The Economic Global Crisis, the Financial Reporting and the Corporate Governance
    by Gheorghe V. Lepadatu
  • 2012 The New Accounting and the IFRS Requests. The Payment Based on Shares (IFRS 2) – Request of the Knowledge Economy
    by Gheorghe V. Lepadatu
  • 2012 The Value Added of Public Private Partnership. General Overview
    by Hussien Ahmad Al-Tarawneh
  • 2012 The Evolution Of Managerial Accounting
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  • 2012 Benefits Of Indirect Costs Allocation With Cost Drivers
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  • 2012 Accounting conservatism, ultimate ownership and investment efficiency
    by Xiaodong Xu & Xia Wang & Nina Han
  • 2012 Value Relevance of Book Value & Earnings Under the Local GAAP and IFRS: Evidence from Turkey
    by Gulhan SUADIYE
  • 2012 Terrorist attacks and company financial numbers: Evidence on earnings management and value relevance from Madrid, London and Istanbul
    by Iatridis, George
  • 2012 Internal corporate governance, CEO turnover, and earnings management
    by Hazarika, Sonali & Karpoff, Jonathan M. & Nahata, Rajarishi
  • 2012 Reputation penalties for poor monitoring of executive pay: Evidence from option backdating
    by Ertimur, Yonca & Ferri, Fabrizio & Maber, David A.
  • 2012 Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany
    by Bornemann, Sven & Kick, Thomas & Memmel, Christoph & Pfingsten, Andreas
  • 2012 Earnings management and auditor specialization in the post-sox era: An examination of the banking industry
    by DeBoskey, David Gregory & Jiang, Wei
  • 2012 Accruals quality and analyst coverage
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  • 2012 Analyst following, staggered boards, and managerial entrenchment
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  • 2012 Financial reporting opacity and informed trading by international institutional investors
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  • 2012 The effects of firm-initiated clawback provisions on earnings quality and auditor behavior
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  • 2012 Financial reporting frequency, information asymmetry, and the cost of equity
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  • 2012 Earnings announcements and attention constraints: The role of market design
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  • 2012 Managerial reporting, overoptimism, and litigation risk
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  • 2012 Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance
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  • 2012 The implied cost of capital: A new approach
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  • 2012 Earnings restatements and differential timeliness of accounting conservatism
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  • 2012 Institutional ownership and conservatism
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  • 2012 Do financial analysts' long-term growth forecasts matter? Evidence from stock recommendations and career outcomes
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  • 2012 Research in accounting for income taxes
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  • 2012 The incentives for tax planning
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  • 2012 The factors affecting illegal insider trading in firms with violations of GAAP
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  • 2012 SEC enforcement: Does forthright disclosure and cooperation really matter?
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  • 2012 The information content of annual earnings announcements and mandatory adoption of IFRS
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  • 2012 Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows
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  • 2012 Executive overconfidence and the slippery slope to financial misreporting
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  • 2012 Measuring securities litigation risk
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  • 2012 Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences?
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  • 2012 Does Regulation FD work? Evidence from analysts' reliance on public disclosure
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  • 2012 A new measure of earnings forecast uncertainty
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  • 2011 An Explanation of the Nature of Internally Generated Goodwill Based on Aggregation of Interacting Assets
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  • 2011 Loan loss provisioning in the commercial banking system of Barbados: practices and determinants
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  • 2011 The Liquidation - based on Evaluation and Accounting Information
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  • 2011 Die Ertragslage öffentlicher Unternehmen in Deutschland: Statistische Analyse amtlicher Mikrodaten der Jahresabschlüsse
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  • 2011 L’articulation des indicateurs environnementaux entre contrôle diagnostic et contrôle interactif. Le cas d’une entreprise française de vins et spiritueux
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  • 2011 Should Additional Disclosure be Mandated for Intangibles Assets? Insights from Purchase Price Allocations
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  • 2011 Les réponses des Hommes de Vichy face à l’absence de réglementations des comptabilités et des filiales : le Projet de plan comptable (1942) et la loi du 4 mars 1943
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  • 2011 Determining a Consistent Set of Accounting and Financial Reporting Standards: A Research Note Based on the IASB-FASB Conceptual Framework Revision Project
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  • 2011 In Search of Consensus: How Accountants Enforce Legitimate Definitions to Establish and Reproduce Symbolic Domination
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  • 2011 Des usages du passé en gestion : L’exemple des manuels comptables (XVIII e – XXe siècles)
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  • 2011 Rhetoric and the fate of budgeting
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  • 2011 The Effects of IFRS on Financial Ratios: Early Evidence in Canada
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    by Ruben M.T. Peixinho & Richard J. Taffler
  • 2011 Do analysts know but not say? The case of goingconcern opinions
    by Rúben Peixinho & Richard Taffler
  • 2011 Asymmetric Taxation and Performance-Based Incentive Contracts
    by Rainer Niemann
  • 2011 Do dynamic provisions reduce income smoothing using loan Loss provisions?
    by Daniel Pérez & Vicente Salas-Fumás & Jesús Saurina
  • 2011 A aplicabilidade dos princípios do sistema de custeio por actividades numa Instituição de Ensino Superior
    by Carlos Manuel Ferreira Lima
  • 2011 Valorisation et reporting du goodwill : enjeux théoriques et empiriques
    by Paugam, Luc
  • 2011 Optimization Of Fiscal Costs €“ The Subtle Line Between Legal And Illegal
    by Mihaela POPA
  • 2011 Costs Management €“ Impact In Decision Making
    by Mădălina MIHĂILĂ
  • 2011 Bases For Managerial Accounting And Cost Calculation
    by Cristiana BOGDÄ‚NOIU
  • 2011 Government accounting in Colombia: Analysis of accounting practices at local health funds
    by Esteban Segundo Martínez Salinas
  • 2011 The influence of size on cost behaviour associated with tactical and operational flexibility
    by Josep Mª Argilés Bosch & Josep García Blandón
  • 2011 Amortisation Versus Impairment of Goodwill and Accounting Quality
    by Paul Van Hulzen & Laura Alfonso & Georgios Georgakopoulos & Ioannis Sotiropoulos
  • 2011 The perceptions of managers of Greek firms regarding the Costs and Benefits ensuing from the adoption of International Financial Reporting Standards in Greece
    by Vasilios-Christos Naoum & Nicos Sykianakis & Christos Tzovas
  • 2011 Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business
    by Theofanis Karagiorgos & George Drogalas & Nikolaos Giovanis
  • 2011 Electronic Payments And Maintenance Of Information Systems
    by Husnija Bibuljica
  • 2011 The Annual Financial Statements – Source Of Information For Determining Company Performance
    by Teodor HADA
  • 2011 Internal Audit And Whistleblowing
    by GEORGIANA SUSMANSCHI
  • 2011 The Accounting Information Quality Concept
    by DUMITRU GHEORGHE
  • 2011 General Arguments Concerning Financial Audit And Related Services
    by ANGELA BROJU (PETCU) & LIA DORICA HUSUSAN (DOGARU)
  • 2011 Cost Transparency in Supply-Chains: Demystification of the Cooperation Tenet
    by Andreas Hoffjan & Sebastian Lührs & Anja Kolburg
  • 2011 A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis
    by Rolf Uwe Fülbier & Manuel Weller
  • 2011 Impacts and Losses Caused By the Fraudulent and Manipulated Financial Information on Economic Decisions
    by Tak ISA
  • 2011 The Intangible Assets Investments: Accounting Treatment and Risks for Capital Investors and Management
    by Violeta SACUI & Diana Claudia SALA
  • 2011 Aspects of Communication and Reporting in Italian Public Administration: Considerations about Recent Innovations
    by Guido MIGLIACCIO
  • 2011 Short Notes about Financial Reporting in Italian Family Businesses
    by Paolo RICCI
  • 2011 The Effect of Private Brands on Business Performance in Retail
    by Radojko LUKIC
  • 2011 Internal Control, Corruption And Money Laundering
    by IONESCU, Luminiţa & POWER, Mary
  • 2011 Green Accounting – A New Dimension In The Performance And Activity Reporting Of The Enterprise
    by MAN, Mariana & GADAU, Liana
  • 2011 International Financial Reporting Standards For Smes
    by IONESCU, Cicilia IONESCU & Ilincuta, Lucian Dorel
  • 2011 The Role Of Accounting In The Evolution Of The Romanian Economy
    by COMAN, Florin
  • 2011 The Treasury Analysis Based On The Financial Rates, A Method Of Assessing The Profitability And Efficiency Of The Economic Agents
    by Turlea, Eugeniu & GEORGESCU, Floarea
  • 2011 Testing Components Of Rothbard’S Theory With The Current Information System
    by BĂLUŢĂ, Aurelian Virgil
  • 2011 Fraud, Corruption In The Private Sector And Internal Control Quality
    by IONESCU, Luminiţa
  • 2011 Intellectual Capital and Financial Performance in the Banking Sector
    by Karacan, Sami & Ergin, Emre
  • 2011 Target Costing for New Product Development Process
    by Kaygusuz, Sait Y.
  • 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 Professional Knowledge and Skills Required for Accounting Majors Who Intend to Become Auditors: Perceptions of External Auditors
    by Uyar, Ali & Gungormus, Ali Haydar
  • 2011 Exploring Eco-Costs and Externalities Absorption Policies and Procedures in the Context of Global Warming
    by Gina Raluca Guse & Cornelia Dascalu & Chirata Caraiani & Camelia Iuliana Lungu & Florian Colceag
  • 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»
    by Alberto Benoldi & Claudio Sottoriva
  • 2011 Der Einfluss von Anreizsystemen auf die intrinsische Motivation (The Influence of Incentive Systems on Intrinsic Motivation)
    by Jennifer Kunz & Annegret Quitmann
  • 2011 Der Stakeholderdialog zwischen Regulierung und Rhetorik. Eine empirische Studie der dargestellten Dialogorientierung in deutschen und daenischen Geschaeftsberichten (Stakeholder Dialogue between Regulation and Rhetoric)
    by Anne Grethe J. Pedersen
  • 2011 Greek banks in the Balkan countries: conclusion derived from analysis of their balance sheets
    by Chouliaras VASILIOS & Bogas CHRISTOS G.
  • 2011 Performance Measurement - Developing Tendencies of the Second Half of the 20th Century
    by Jaroslav Wagner
  • 2011 The Role of Fair Value Measurement in the Recent Financial Crunch
    by David Procházka
  • 2011 Economic Value Added and Its Benefit for Owners and Managers of the Czech Company
    by Bohuslava Knapová
  • 2011 Measurement Issues of Financial Placement and Technical Provisions of Czech Insurance Companies
    by Jiřina Bokšová
  • 2011 Accounting System and Financial Performance Measurements
    by Zbyněk Halíř
  • 2011 Measurement Bases for Acquisitions and Mergers in Financial Accounting and in Commercial Law
    by Hana Vomáčková
  • 2011 Harmonization of Requirements for Professional Competence of Managerial Accountants and Controllers
    by Libuše Šoljaková
  • 2011 Fair Value Measurement in Financial Reporting
    by Dana Dvořáková
  • 2011 Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs
    by Marcela Žárová
  • 2011 Material Flow Cost Accounting in Czech Environment
    by Dana Kovanicová
  • 2011 Contemporary Approach of Owners and Managers to Environmental Costs and Externalities of Company Sustainable Development
    by Bohuslava Knapová
  • 2011 What is Meant “Financial Records”
    by Miloslav Janhuba
  • 2011 Refer to Problems and Possibilities of the Activities of Audit in Present Terms with a View to Recognition of Fraud
    by Jindřiška Kouřilová & Zita Drábková
  • 2011 Comparability Illusion
    by Libuše Müllerová
  • 2011 Full Goodwill Based on the Cost of Acquisition vs. Full Goodwill Based on Value of Acquired Entity
    by Vladimír Zelenka
  • 2011 Activity Based Costing as Way to Streamline Government
    by Jiří Hammer
  • 2011 Analysis of the Relationship between the Profitability of Customers and their Contribution to the Company's Financial Position
    by Artur Rutkouski
  • 2011 Proposals of a New Standard for Revenue Recognition: Open Issues
    by David Procházka
  • 2011 Small Change in Czech Accounting Regulations or Big Change in Accounting Thought
    by Jana Skálová
  • 2011 Accounting for Mergers and its Contemporary Problems in the Czech Republic
    by Hana Vomáčková
  • 2011 Disclosure of Non-controlling Interests in the Statement of Financial Situation
    by Vladimír Zelenka
  • 2011 Conservative Accounting of Receivables
    by Hana Březinová & Pavel Štohl
  • 2011 True and Fair View in Individual Financial Statements in Comparison of Consolidated Financial Statements after Elimination of Intragroup Sales
    by Marie Zelenková
  • 2011 Accounting Regulation of Micro-entities at a Crossroads
    by Jana Skálová
  • 2011 Relation between Managerial Accounting and Corporate Finance from the Scientific and Pedagogical Point of View
    by Milan Hrdý
  • 2011 Ternary bookkeeping by F. V. Ezerski (1836-1916)
    by Miloslav Janhuba
  • 2011 Ontology and epistemology: a transcendental reflection on decision-usefulness as an accounting objective
    by Pieter Buys
  • 2011 The Applicability of the Principles of Activity-Based Costing System in a Higher Education Institution
    by Carlos Manuel Ferreira Lima
  • 2011 Concepts And Risks Related To Trademarks
    by Mihaela-Daciana BOLOS & Bradut-Vasile BOLOS
  • 2011 Some Aspects Regarding Reform Of Romanian Accounting System
    by Daniel BOTEZ
  • 2011 From The Assumption Of Continuing The Activity To Insolvency – Debates And Reflections
    by Ramona NEAG & Irina PÃ?CAN
  • 2011 The Budgetary Process – Reason for Dissatisfaction
    by Mariana Radu
  • 2011 The Relevance of the Performance Indicators in Economic and Financial Diagnosis
    by Mirela Monea & Anca Jarmila Guță
  • 2011 Fiscal and Accounting Implications of Income Tax in Romania
    by Alin Monea
  • 2011 Some Aspects Regarding Implications of IAS 2 "Inventory" in Romanian Acounting
    by Alin Monea
  • 2011 The Granting of Letters Patent From the Point of View of the International Standards of Financial Reporting
    by Marius Pantea & Alina-Elena Andrei (Dănăilă) & Iulia-Daciana Ion (Davițoiu)
  • 2011 The Risks In The Audit Activity
    by Maria Moraru & Franca Dumitru
  • 2011 External Financing for Construction Entities
    by Adela Breuer & Mihaela Lesconi Frumușanu & Beatrix Lighezan Breuer & Dorel Jurchescu
  • 2011 Organization of Management Accounting and Cost Calculation of Mining in Jiu Valley
    by Ileana-Sorina Boca (Rakos)
  • 2011 Accounting Aspects of Pricing and Transfer Pricing
    by Tünde Veres
  • 2011 Activity-Based Cost Allocation and Function Analyzes in Trade
    by Tünde Veres
  • 2011 Environmental Accounting, an Environmental Protection Instrument used by Entities
    by Ionela Cornelia Stanciu & Ana-Maria Joldoș (Udrea) & Florina Georgeta Stanciu
  • 2011 The Accounting Treatment of the Tourism Unit’s Financial Statements in Agreement with the International Financial Reporting Standards
    by Bogdan Răvaș
  • 2011 The Profit and Loss Account Through the Romanian Accounting Regulations. From European to International
    by Mariana Man & Liana Gădău
  • 2011 Guiding Marks Regarding the Reasoning of Scientific Research in Accounting
    by Iuliana Cenar
  • 2011 Specific Aspects of the Technical Reserves of Insurance Accounting
    by Cristina Mihaela Nagy & Dumitru Cotleț
  • 2011 The Role of Accounting Information Writing and Project Implementation
    by Mihaela Lesconi Frumușanu & Adela Breuer & Dorel Jurchescu
  • 2011 Developments in public sector financial management in Estonia
    by Juta Tikk & Arno Almann
  • 2011 Basic Accounting Principles – Reference for the Consolidated Financial Reports
    by Nistor Ion
  • 2011 Borrowing Costs – Object of IPSAS Review
    by Nistor Cristina Silvia & Deaconu Adela
  • 2011 Particularities of the Intangible Assets Evaluation in Terms of Financial Crisis
    by Necsulescu Ecaterina & Onose Valeriu–Laurenþiu
  • 2011 Relation: Information-Management Accounting-Decision, in the Framework of the Managerial Process
    by Motoniu Ioan Dumitru & Vlãdaia (Vlad) Madalina Lucia & Nistor Ion
  • 2011 Consolidated Accounts – Management Instrument for the Group of Companies and for the Thirds Information
    by Motoniu Ioan Dumitru
  • 2011 Regulations regarding the Organisation and the Governance of the Accounting by the Legal Persons without Patrimonial Purposes
    by Mititelu Cãtãlina
  • 2011 Actual Application of the Intelligent Systems and their Implications in Financial-Accounting Field
    by Lupaºc Adrian & Lupaºc Ioana & Zamfir Cristina Gabriela
  • 2011 The Decision to Invest in the Crisis Situation
    by Bãlan Ioana
  • 2011 Study on Accounting for Assets use Change
    by Lenghel Radu Dorin
  • 2011 The Determination of Companies’ Fiscal Profit and Profit Tax
    by Horga Vasile
  • 2011 Corporate Social Responsibility in Romania. Case Study
    by Grosu Maria
  • 2011 Preoccupations in the Field of Integrated Reporting
    by Enachi Mihaela
  • 2011 The Reflections of Risks and Uncertainties within the Enterprise’s Performance –Provisions, Contingent Assets / Debts in Public Institutions
    by Dragu Gabi Georgiana
  • 2011 Tax Evasion - the Main Component of the Underground Economy Matrix in Romania
    by Condrea Elena
  • 2011 Scoreboard—Managerial Accounting Instrument – Prerequisites for its Implementation in Public Cultural Institutions
    by Andreescu Gabriela & Eftene Nicoleta
  • 2011 The Crisis Situations in the Forestry Domain - Beyond the Appearances
    by Cãlean Ioana
  • 2011 Financial Crisis’ Effects on Financial Reporting
    by Rotariu Valentin & Tak Isa
  • 2011 Views on the Purpose of Management Accounting in the Romanian Energy Sector
    by Rof Letiþia Maria & Stanciu Ionela Cornelia
  • 2011 Green Accounting – From Green Policy to Eco-Balance
    by Radu Florin
  • 2011 Factoring – Current Method of Financing Foreign Trade in the Context of Global Financial Crisis. Presentation, Analysis and Accounting Treatment
    by Pravãþ Ionela-Cristina & Pãcurari Doina
  • 2011 Financial Instruments. Nature and Extent of Risks
    by Gudan Paulina & Oprea Margareta
  • 2011 Credit Risk and the Change in Fair Value
    by Gudan Paulina & Oprea Margareta
  • 2011 Corporate Responsibility and Control Risk
    by Grosu Maria
  • 2011 The Usability of the Dashboard and of the Balanced Scorecard in the Context of Decision Making
    by Georgescu Cristina Elena & Asalos Nicoleta
  • 2011 The Normalization Process of Recognition of the Elements in the Financial Statements. The Credibility and Relevance of Information
    by Gâdau Liana
  • 2011 Measurement and Appraisal in the Accounting System of the Economic Entities of Romania Within the Public Entities
    by Florea Gheorghe
  • 2011 Some Aspects Concerning the Statement of the Cash-Flow Within the Public Entities
    by Florea Gheorghe
  • 2011 The Specifics of Expenditures’ Execution at Public Institutions of Culture
    by Dumitru Franca
  • 2011 Opportunities for Upgrading the Local Community Budget
    by Dumitru Franca
  • 2011 Internal Audit - Pillar of Corporate Governance
    by Alexandru Georgiana & Constantin Nicolae Vasile
  • 2011 Energy Efficiency Contracts – A Challenge for Public Institutions
    by Dragu Gabi Georgiana & Marinescu Desiree
  • 2011 Activity Based Costing versus Traditional Technique
    by Dragomirescu Simona Elena & Solomon Daniela Cristina
  • 2011 Changes Management Accounting Faces in the Knowledge based Economy
    by Cretu Laura
  • 2011 Quantification and Reflection of Economic Operations with Goods and Services in National Accounts
    by Costuleanu Carmen Luiza
  • 2011 Internal Audit and Risk Management
    by Constantin Nicolae Vasile & Alexandru Georgiana
  • 2011 Significant Historic Reference Points on Accountancy at Global Level
    by Cîndea Moise & Durdureanu Corneliu & Ciurariu Gabriela
  • 2011 The Accountant Instrumentation of the Tangible Fixed Assets for the Companies in the Construction Field
    by Breuer Adela & Lesconi Frumusanu Mihaela & Jurchescu Dorel
  • 2011 Interest and Role of the Economic and Financial Analysis in the System of Management Sciences
    by Bran (Stan) Nicoleta Cornelia & Margarit (Stanescu) Sorina-Geanina & Dragulescu Rodica
  • 2011 Management Control and Remuneration System
    by Vãrzaru Anca Antoaneta
  • 2011 The Assessment of the Founding Structure
    by Trandafir Raluca Andreea & Truicã Luiza Denisa
  • 2011 The Analysis of the Operational Efficiency
    by Trandafir Raluca Andreea & Truicã Luiza Denisa
  • 2011 From the Standardization to the Internationalization of the Accounting Information
    by Boghean Cristina Iuliana
  • 2011 Accounting Policies Regarding Environmental Costs
    by Stanciu Ionela Cornelia & Rof Letiþia Maria
  • 2011 Qualities and Requirements of the Financial – Accounting Information
    by Boghean Cristina Iuliana
  • 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 performance measurement indicators is quite simple to express performance shareholders’ point of view and quite difficult in terms of other business partners
    by Solomon Daniela Cristina & Dragomirescu Simona Elena
  • 2011 Managerial Accounting Principles and Cost Calculation Used by Economic Entities in the Coal Mining Industry
    by Boca (Rakos) Ileana – Sorina & Vatasoiu Cristian Ionel
  • 2011 Influence of the Cost Structure in order to Manage the Relation Risk-Return
    by Ruse Elena & Elefterie Liana
  • 2011 Decision-Making through Costs and Relevant Information
    by Ruse Elena & Elefterie Liana
  • 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 Role of Share Based Compensations in Romanian Environment
    by Petre Mihaela Cosmina
  • 2011 The Accounting Information: between Handling and Audit Quality
    by Pa?cu Ana-Maria
  • 2011 Intangible Assets – Important Resources or Barriers in the Development of the Organisations ?
    by Balan Ioana
  • 2011 Basic Problems Concerning Budgeting in Coal Extraction Units
    by Paliu - Popa Lucia & Dina Ionela-Claudia
  • 2011 General Issues Concerning the Reconciliation of the Accounting Earnings with the Taxable Earnings
    by Paliu - Popa Lucia & Cosneanu Lavinia
  • 2011 Introduction in the Accounting Systems Convergence and Convergence as an Accounting Concept
    by Moraru Maria
  • 2011 Path to Achieve Global Convergence
    by Mircea Mirela Cristina & Bucur Iulia Andreea
  • 2011 Replacement Value - Representation of Fair Value in Accounting. Techniques and Modeling Suitable for the Income Based Approach
    by Manea Marinela – Daniela
  • 2011 Economic and Accounting Issues Regarding Business Combination
    by Asalos Nicoleta & Georgescu Cristina Elena
  • 2011 Opinions and Controversy regarding Fair Value
    by Istudor Ileana Iulia & Mocanu Florina & Predescu Lorena
  • 2011 European Accounting Normalization between Directives and IFRS Standards
    by Ionita (Nistor) Nicoleta & Ionita (Predescu) Lorena
  • 2011 Financial Auditor’s Professional Judgement and Challenges Faced in a Global Audit Environment
    by Ionescu Iancu Octavian
  • 2011 Accounting For Sustainability: What Next? A Research Agenda
    by Cunningham Gary M. & Fagerstrom Arne & Hassel Lars G.
  • 2011 Ifrs Compliance Regarding Information Disclosed By Companies In Consolidated Financial Statements - Case Study On Ias 23 Borrowing Costs Applicability-
    by Tiron - Tudor Adriana & Fekete Szilvester & Dragu Ioana - Maria
  • 2011 Intellectual Capital Reporting And Disclosure In The Annual Reports Of Romanian Manufacturing Listed Companies €" Theoretical Framework
    by Bogdan Victoria & Platon Judit & Farcas Mariana
  • 2011 Needs Of Local Sustainable Development
    by Ionita Predescu Lorena & Radu Florin & Tabirca Alina Iuliana
  • 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
    by DAVID DELIA & POJAR DANIELA
  • 2011 Detection Of Earnings Management - A Proposed Framework Based On Accruals Approach Research Designs
    by Vladu Alina Beattrice & Cuzdriorean Dan Dacian
  • 2011 The Intellectual Capital Statement And The Balanced Scorecard As Complementary Models In Measuring Firm Intangibles
    by Veltri Stefania
  • 2011 The Going Concern - Theory And Practice In The Financial Audit
    by Tara Ioan Gheorghe
  • 2011 Comparing Experiences In Reporting Intellectual Capital In Universities
    by Silvestri Antonella & Veltri Stefania
  • 2011 A New Aproach Of Conceptual Framework For General Purpose Financial Reporting By Public Sector Entities
    by Nistor Cristina
  • 2011 Cash Flow Reporting And Creative Accounting
    by Negrea Laura Georgeta & Matis Dumitru & Mustata V. Razvan
  • 2011 Free Cash Flow As Part Of Voluntary Reporting. Literature Review
    by Negrea Laura Georgeta & Matis Dumitru & Mustata V. Razvan
  • 2011 Professional Judgment And Creative Accounting Under Ifrs In Ex-Communist Countries: Case Of Romania
    by MEGAN Ovidiu
  • 2011 The Depreciated Replacement Cost - Representation Of Fair Value In Accounting. Tendencies And Perspectives In The Romanian Accounting Practice
    by Manea Marinela-Daniela
  • 2011 Issues Related To The Accounting Treatment Of The Tangible And Intangible Assets Depreciation
    by Danciu Radu & Deac Marius
  • 2011 The Profit Target In A Restauration Unit
    by Briciu Sorin & Scorte Carmen
  • 2011 Intellectual Capital Reporting And Disclosure In The Annual Reports Of Romanian Manufacturing Listed Companies €" Methodology And Discussion Of Results
    by Bogdan Victoria & Platon Judit & Popa Dorina Nicoleta
  • 2011 Examine The Past For Going Further: A Literature Review In The Field Of Fair Value
    by Andreicovici Ionela - Irina
  • 2011 The Role Of The Sustainability Report In Capitalistic Firm
    by Gazzola Patrizia & Meo Colombo Carlotta
  • 2011 Some Insights Regarding Creative Accounting In Romanian Accounting Environment - Regulators, Financial Auditors And Professional Bodies Opinion
    by Vladu Alina Beattrice & Grosanu Adrian
  • 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 Recent Developments Of The Financial Reporting Model: Theoretical Studies In Review
    by Matis Dumitru & Bonaci Carmen Giorgiana
  • 2011 The Transparency In The Reporting Of Intellectual Capital: Between The Management Responsibility And The Stakeholders' Requirements
    by Dicu Roxana-Manuela
  • 2011 Principles- And Rules-Based Accounting Debate. Implications For An Emergent Country
    by Deaconu Adela
  • 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 The Impact Of Ifrs On Reporting For Business Combinations: An In-Depth Analysis Using The Telecommunications Industry
    by Mario Carrara & Diogenis Baboukardos & Cunningham Garry M. & Hassel Lars G.
  • 2011 Challenges Of Environmental Accounting And Taxation In Romania
    by Blidisel Rodica Gabriela & Popa Adina Simona & Farcane Nicoleta
  • 2011 An Investigative Study Regarding Smes Specific Accounting Policies
    by Popa Dorina Nicoleta & Belenesi Marioara & Mester Ioana Teodora
  • 2011 Why is the Response of Multinationals' Capital-Structure Choice to Tax Incentives That Low? Some Possible Explanations
    by Martin Ruf
  • 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: Empirical Evidence from Spanish Public Universities
    by RAMÍREZ CÓRCOLES, YOLANDA & SANTOS PEÑALVER, JESÚS F. & TEJADA PONCE, ÁNGEL
  • 2011 Implied Cost of Capital over the Last 20 Years
    by Norio Kitagawa & Masatoshi Gotoh
  • 2011 Who Benefits from the Adoption of IFRS?
    by Shin'ya Okuda
  • 2011 Empirical Analysis on the Dividend Life-Cycle Theory: Evidence from Japan
    by Hiroyuki Ishikawa
  • 2011 Market Efficiency, Role of Earnings Information, and Stock Returns: A Vector Autoregressive Model Approach
    by Keiichi Kubota & Hitoshi Takehara
  • 2011 Paradox of Writing Clear Rules: Interplay of Financial Reporting Standards and Engineering
    by Shyam Sunder
  • 2011 Disaggregated Financial-Accounting Information for Users (Concrete Measures to Improve International Financial Reporting)
    by Gheorghe Lepadatu
  • 2011 Resumptions and Developments Regarding The Aactivity Based Costing Method
    by VIOREL Batca & Corina Graziella Dumitru
  • 2011 Developments in the Romanian Accounting System Architecture Due to the Phenomenon of Globalization of Economies and European Integration
    by Gheorghe Lepadatu & Vasile Bleotu & Doina Maria Tilea
  • 2011 Intangible Assets – An Open Issue
    by Cristina-Ionela Fadur
  • 2011 Consumer Buying Behavior Towards Online Shopping Stores in Malaysia
    by Mehrdad Salehi
  • 2011 The Role of Management Accounting in Providing Information for Making Decision Within an Entity
    by Dan Ioan Topor & Alina Putan & Sorinel Capusneanu
  • 2011 The Relationship between Mobbing the Academics are Exposed to and the Organizational Commitment: A Study in the Public and Private Universities
    by Hakan Koc & Demet Kurtbas
  • 2011 General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises
    by Sorinel Capusneanu & Dan Topor & Letitia-Maria Rof
  • 2011 Base imponible y neutralidad del Impuesto de Sociedades: alternativas y experiencias
    by Lourdes Jerez Barroso
  • 2011 Applying IFRS Mandatory: Evidence from Greek Listed Companies
    by Konstantinos P. Papadatos & Athanasios P. Bellas
  • 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
    by Eleni Rogdaki & Andreas Koutoupis & Maria Rodosthenous
  • 2011 Limited attention and stock price drift following earnings announcements and 10-K filings
    by Haifeng You & Xiao-Jun Zhang
  • 2011 Audit fees, motivation of avoiding loss and opinion shopping: Test for moderating effect based on evidences of Chinese stock market from 2001 to 2008
    by Tang Yuejun
  • 2011 Earnings Benchmarks in International hotel firms
    by Laura Parte Esteban & María Jesús Such Devesa
  • 2011 Muhasebe Meslek Uyelerinin Etik Yargi Duzeyleri Uzerine Bir Arastirma
    by Filiz Angay KUTLUK & Ayten ERSOY
  • 2011 Isletmelerde Cevre Muhasebesi: Izmir Ili Uygulamasi
    by Aysen Korukoglu
  • 2011 Market reactions to Australian boutique resource investor presentations
    by Ferguson, Andrew & Scott, Tom
  • 2011 Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?
    by Blacconiere, Walter G. & Frederickson, James R. & Johnson, Marilyn F. & Lewis, Melissa F.
  • 2011 Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle
    by Wagenhofer, Alfred
  • 2011 From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle
    by Bertomeu, Jeremy & Magee, Robert P.
  • 2011 Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?
    by Demerjian, Peter R.
  • 2011 Panacea, Pandora's box, or placebo: Feedback in bank mortgage-backed security holdings and fair value accounting
    by Bhat, Gauri & Frankel, Richard & Martin, Xiumin
  • 2011 The effect of information quality on liquidity risk
    by Ng, Jeffrey
  • 2011 Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options
    by Choudhary, Preeti
  • 2011 Consistency in meeting or beating earnings expectations and management earnings forecasts
    by Kross, William J. & Ro, Byung T. & Suk, Inho
  • 2011 Why do CFOs become involved in material accounting manipulations?
    by Feng, Mei & Ge, Weili & Luo, Shuqing & Shevlin, Terry
  • 2011 Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’
    by Berger, Philip G.
  • 2011 The valuation impact of reconciling pro forma earnings to GAAP earnings
    by Zhang, Huai & Zheng, Liu
  • 2011 Earnouts: A study of financial contracting in acquisition agreements
    by Cain, Matthew D. & Denis, David J. & Denis, Diane K.
  • 2011 Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance
    by Chen, Shuping & Matsumoto, Dawn & Rajgopal, Shiva
  • 2011 Pension plan accounting estimates and the freezing of defined benefit pension plans
    by Comprix, Joseph & Muller, Karl A.
  • 2011 Is trading on earnings surprises a profitable strategy? Canadian evidence
    by Chudek, Mark & Truong, Cameron & Veeraraghavan, Madhu
  • 2011 Post-earnings announcement abnormal return in the Chinese equity market
    by Truong, Cameron
  • 2011 Value Relevance of Accounting Information in the United Arab Emirates
    by Jamal Barzegari Khanagha
  • 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 Financial Reporting for the Repo Transactions and the Impact of Proposed Amendments in IAS 39 and IFRS 7
    by Ýhsan Ugur Delikanli
  • 2011 Inflation Accounting and Stock Returns: Evidence From Istanbul Stock Exchange (ISE)
    by Berna Kirkulak & Çagnur Kaytmaz Balsari
  • 2011 An Analysis Of Sme Financial Statements After The Adoption Of Ifrs For Smes A South African Case Study
    by DANIE SCHUTTE & PIETER BUYS
  • 2011 The Impact Of The Statement Of Gaap For Sme’S In South Africa
    by PIETER BUYS & DANIE SCHUTTE
  • 2011 Long-Term Debt and the Value of the Firm,Evidence from International Listed Manufacturing Firms
    by Nicholas Apergis & John Sorros
  • 2011 Italian banks’ trend in the first half of 2011
    by Maria Luisa Giachetti
  • 2011 Italian banks’ profitability: improvement strategies, business models, constraints
    by Roberto Nicastro & Franco Tutino
  • 2011 Cost Of Equity, Financial Information Disclosure, And Ifrs Adoption: A Literature Review
    by Lucian MUNTEANU
  • 2011 The Relationship Between Financial Reporting Timeliness And Attributes Of Companies Listed On Egyptian Stock Exchange "An Empirical Study"
    by Younes H. AKLE
  • 2011 The Relationship Between Corporate Governance And Financial Reporting Timeliness For Companies Listed On Egyptian Stock Exchange “An Empirical Study”
    by Younes H. AKLE
  • 2011 Towards An Operational And Foreseeable Administration Accounting
    by Aurelia GRIGORE & Mariana RADU
  • 2011 Accounting And Fiscal Policies Regarding The Treatment Of Assets’ Depreciation – National And International
    by Mariana MAN & Ioan Constantin DIMA & Valentina MINEA
  • 2011 Financial Reporting Timeliness In Egypt: A Study Of The Legal Framework And Accounting Standards
    by Younes H. AKLE
  • 2011 Financial Disclosure Of Listed Romanian Companies And Analysts' Forecast Accuracy: An Exploratory Research
    by Mihaela IONA?CU
  • 2011 Functional And Procedural Complementarity Between “Internal Audit” And “Public Internal Audit”
    by Ion CROITORU & Emilia VASILE & Nicoleta Adriana GHERGHELAS
  • 2011 Environment Of Accouting Science: A Comparative Between Anglo-Saxon And Continent Europe
    by Cemal Elitas & Feyyaz Yildiz & Mustafa Uc
  • 2011 A Historical Approach of Change in Management Accounting Topics Published in Romania
    by Madalina DUMITRU & Daniela Artemisa CALU & Catalina GORGAN & Adriana CALU
  • 2011 Value Relevance of Consolidated Versus Parent Company Financial Statements: Evidence from the Largest Three European Capital Markets
    by Victor-Octavian MULLER
  • 2011 Properties of Analysts’ Forecasts for Romanian Listed Companies: How Much Do Firm-Specific Factors Matter?
    by Mihaela IONASCU
  • 2011 Impacts and Changes in the Accounting Policies after the IAS Adoption: A Comparison between the Manufacturing and the Commercial Sector in Greece
    by Sotirios KARATZIMAS & Stella ZOUNTA & Vagia KYRIAKIDOU
  • 2011 The Financial Impact of the Proposed Amendments to IAS 17: Evidence from Belgium and the Netherlands
    by Deborah BRANSWIJCK & Stefanie LONGUEVILLE & Patricia EVERAERT
  • 2011 Multiple Evaluation Options & Comparability: Equity Investments in Italy and Spain
    by Simona CATUOGNO & Alessandra ALLINI
  • 2011 Market Reaction to Mandatory IFRS Adoption: Evidence from Poland
    by Karol Marek KLIMCZAK
  • 2011 Motivating Accounting Professionals in Romania. Analysis after Five Decades of Communist Ideology and Two Decades of Accounting Harmonization
    by Razvan V. MUSTATA & Szilveszter FEKETE & Dumitru MATIS & Carmen Giorgiana BONACI
  • 2011 Accounting and the Environmental Factors - an Empirical Investigation in Post-Communist Romania
    by Adela DEACONU & Anuta BUIGA
  • 2011 The illusion of comparable European IFRS financial statements. Beliefs of auditors, analysts and other users
    by Vicky COLE & Joel BRANSON & Diane BREESCH
  • 2011 Introduction to the Special Issue on “National Perspectives on International Accounting Harmonization”
    by David ALEXANDER & Catalin Nicolae ALBU
  • 2011 A Fresco of the First Financial Reporting Attempts in Romania: The Period 1837-1920
    by Ramona LAPTES
  • 2011 The Needs of the Financial Labour Market in Romania and the Answer of the Local Universities to This Social Demand
    by Paul DIACONU & Nicoleta COMAN & Catalina GORGAN & Vasile GORGAN & Codrina SANDRU
  • 2011 The Power and the Glory of Big 4: A Research Note on Independence and Competence in the Context of IFRS Implementation
    by Catalin Nicolae ALBU & Nadia ALBU & Szilveszter FEKETE PALI-PISTA & Dan CUZDRIOREAN VLADU
  • 2011 Corporate Governance in Romania: from Regulation to Implementation
    by Maria MANOLESCU & Aureliana-Geta ROMAN & Mihaela MOCANU
  • 2011 Recognising Revenue from the Construction of Real Estate in Financial Statements of Developers in Poland
    by Renata DYLAG & Malgorzata KUCHARCZYK
  • 2011 Developing An Econometric Model For Measuring The Evolution Of Information Disclosure - Ias 23 Borrowing Costs -
    by Ioana-Maria Dragu & Adriana Tiron Tudor
  • 2011 Related Party Transactions - Overview
    by Alexandra Corlaciu & Adriana Tiron Tudor
  • 2011 Accounting Policies And Treatments Of Contingent Assets And Liabilities In Public Institutions
    by Iuliana Cenar
  • 2011 The Increase Of Performance Of An Entity By The Conversion Of The Hidden Costs
    by Sorin Briciu & Sorinel Capusneanu
  • 2011 The Role Of Cost Information In Decision-Making. Case Study
    by Dan Topor & Ioana Dorin & Alina Putan
  • 2011 The Composition And Structure Of Financial Reporting - Similarities And Differences In The Case Of Air Transport Companies
    by Luminita Rus & Mariana Farcas
  • 2011 Using Web Technology To Improve The Accounting Of Small And Medium Enterprises. An Academic Approach To Implementation Of Ifrs
    by Florin Mihai & Constantin Groza & Aldescu (Iacob) Elena-Oana
  • 2011 Fair Value Empirical Studies: An Overview On Acconting Research Literature
    by Carmen Giorgiana Bonaci & Adriana Tiron Tudor
  • 2011 Environmental Audit, A Possible Source Of Information For Financial Auditors
    by Nicolae Todea & Ionela Cornelia Stanciu & Ana Maria Joldos (Udrea)
  • 2011 From Creative Accounting Practices And Enron Phenomenon To The Current Financial Crisis
    by Dana Simona Gherai & Diana Elisabeta Balaciu
  • 2011 Financial Reporting In Education Institutions The Implications Of The Transition To Accrual Accounting
    by Iuliana Cenar
  • 2011 Financial Accounting And Business Management System In Process Of Converge Unique European Currency
    by Stanculescu Mimi-Florina
  • 2011 Sequence Of Sales Records Workflow
    by Sorinel Domniºoru & Oana Gherghinescu & Daniel Goagãrã
  • 2011 Accounting Treatments Related To Accommodation And Complementary Services Provided By A Hotel Unit In Romania
    by Sorin-Constantin Deaconu
  • 2011 The Approach To Pension Plans Through The Establishment Of Accounting Postulate
    by Iuliana Cenar
  • 2011 Financial Reporting In Public Institutions And Non-Financial Entities. Similarities And Differences
    by Daniela Vitan
  • 2011 Kaizen Costing Method And Its Role In The Management Of An Entity
    by Leti?ia Maria Rof
  • 2011 Costs Control In Energy Field
    by Madalina Mihaila
  • 2011 Possibilities To Increase The Public Transport Efficiency In R.A.T. Craiova
    by Ion Ionescu
  • 2011 Directions To Improve Management Accounting And Cost Calculations In Food Industry Of Manufacturing Dairy Products
    by Cristiana Bogdanoiu
  • 2011 Measuring The Impact Of Creative Management Control On The Smes And Free Enterprises (Professions) Performances
    by Constanta Iacob & Maria Criveanu & Oana Staiculescu
  • 2011 Assessment And Accounting Informationspecificto Combinationof Entities, Inthecurrent Economiccontext
    by Daniel Goagara & Sorinel Domnisoru & Sorin Vînatoru
  • 2011 Particularities Regarding Pay System In France
    by Mihaela Andreea Nastasie
  • 2011 The Importance Of Accounting Information Quality In The Performance Of Statutory Audit
    by Marioara Avram & Mihaela Dutescu & Liliana Puican
  • 2011 Limits Of Traditional Methods Of Cost Calculation And Ways To Improve Them In Fruit And Vegetable Canning Industry
    by Camelia Constantin
  • 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
    by George Calota & Nicolae-Cristian Juscu
  • 2011 Views On The Application Of Cost Calculation Methods Based On The Constant Ratio Principle In The Bakery Industry
    by Marian Taicu
  • 2011 Firm Performance In The Context Of International Regulations
    by Ecaterina Surupaceanu
  • 2011 Alternative Conceptual And Determinations Of The Cost Of Capital
    by Ecaterina Surupaceanu
  • 2011 Delimitation And Interferences Regarding The Accounting Models Related To The Change Of Assets Destination
    by Valeriu Brabete
  • 2011 Quality – A Global Priority Even In The Context Of The World Economic Crisis
    by Oana Staiculescu
  • 2011 The Accountant And Fiscal Point Of View On The Depreciation And The Adjustments For The Depreciation Of Tangible Assets
    by Maria Sandu
  • 2011 Optimization Of Fiscal Costs Inromania’S Companies
    by Mihaela Popa
  • 2011 Analysis And Prognosis Of Costs - Support In Making Decisions
    by Cerasela Pîrvu & Anca Mehedin?u & Cristian Pîrvu
  • 2011 Considerations On The Practical Application Of International Auditing Standards Regarding The Environment Of Control
    by Marioara Avram
  • 2011 Performance Study On National Forest Administration Romsilva Based On Traditional Indicators
    by Ec. Beleţu Elena Cristina, Ph.D. Student
  • 2011 The Contribution Of Public Relations In Tourism Enterprises
    by Carmen Voinescu (Clapan) Ph. D Student & Assoc. Prof. Apostolos Apostolou
  • 2011 The Contribution Of Cash Flow Indicators In Terms Of Information To The Company Performance Analysis
    by Assoc. Prof. Victoria Firescu Ph. D, Prof. Jenica Popescu Ph. D
  • 2011 Analisys Of Labour Market And Unemployment In Romania From 2007 To 2010
    by Ionut Octavian Serban
  • 2011 Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990
    by Costel ISTRATE
  • 2011 Cost-Effective Use Of Agricultural Land: A Case Study
    by Dmitri Mihailovici PARMAKLI & V. DOGA
  • 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 Financial Audit
    by Marilena Mironiuc & Ioan-Bogdan Robu & Mihaela-Alina Robu
  • 2011 The Value Relevance Of The Performance Of Listed Italian Companies Following The Introduction Of The Ias/Ifrs
    by Stefano Azzali & Luca Fornaciari & Caterina Pesci
  • 2011 Substance Over Form In A Romanian Book-Tax Approach
    by Costel Istrate
  • 2011 Considerations On Applying Fair Value In Romania
    by Diana Cozma Ighian
  • 2011 The Evolution Of Financial Standards For Small And Medium- Sized Entities "
    by Mateja Jerman & Gordana Ivankovič
  • 2011 The Implications of Corporate Social Responsibility on the Accounting Profession: The Case of Romania
    by Nadia Albu & Cătălin Nicolae Albu & Maria Mădălina Gîrbină & Maria Iuliana Sandu
  • 2011-2012 Similarities and disparities between Romanian individual and consolidated financial group statements
    by Florentin - Emil Tanasa & Doina Prodan (Palade)
  • 2011-2012 Cash Advance Accounting: Accounting Regulations and Practices
    by Aristita Rotila
  • 2011-2012 Accounting Practice and Intelligent Technologies
    by Daniela Postolache (Males)
  • 2011-2012 Consolidated Financial Statements – in IAS 27 perspective
    by Mihai Deju
  • 2011(XXI) Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?
    by Ildikó Réka CARDOS & Stefan PETE
  • 2010 Forensic Services - Eine Innovation auf dem Wirtschaftsprüfungsmarkt?Forensic Services - An Innovation on the Auditing Market?
    by Anne Chwolka & Johanna Zwernemann
  • 2010 Towards an understanding of the role of standard setters in standard setting
    by Abigail McIntosh Allen & Karthik Ramanna
  • 2010 La renaissance de l'histoire de la comptabilité
    by Colasse, Bernard
  • 2010 Ecart d'acquisition (ou Goodwill) et consolidation
    by Chantiri-Chaudemanche, Rouba
  • 2010 Les principes comptables et l'image fidèle
    by Chantiri-Chaudemanche, Rouba
  • 2010 Les investissements incorporels (étude détaillée)
    by Farjaudon, Anne-Laure & Fabre, Karine
  • 2010 Les principes d’évaluation des IFRS relatifs aux immobilisations incorporelles
    by Farjaudon, Anne-Laure & Fabre, Karine
  • 2010 Les principes d’évaluation des IFRS relatifs aux immobilisations corporelles
    by Fabre, Karine & Farjaudon, Anne-Laure
  • 2010 Les concepts de base des normes IFRS
    by Fabre, Karine & Farjaudon, Anne-Laure
  • 2010 Normalisation comptable internationale : le retour du politique ?
    by Burlaud, Alain & Colasse, Bernard
  • 2010 Les organismes français successifs de normalisation comptable
    by Colasse, Bernard
  • 2010 Pouvoir, gouvernance et comptabilité : une étude historique et géographique
    by Richard, Jacques
  • 2010 De la nouvelle Autorité des normes comptables
    by Colasse, Bernard & Pochet, Christine
  • 2010 Aux origines du mot "Comptabilité"
    by Labardin, Pierre & Nikitin, Marc
  • 2010 Introduction à la comptabilité (11e ed.)
    by Colasse, Bernard & Lesage, Cédric
  • 2010 Strategy of external growth and group managerial tools at Alais, Froges et Camargue during inter war period
    by Bensadon, Didier
  • 2010 Analyse organisationnelle et dispositif de gestion chez Pechiney Ugine Kuhlmann : la "brochure grise" de la Direction de l'audit et des comptes consolidés (1971-1982)
    by Bensadon, Didier
  • 2010 The introduction of group accounts in French large firm during the sixties: some insight into the real motivations
    by Bensadon, Didier
  • 2010 From Learning to Rationalization: the Roles of Accounting in the Management of Parisian Great Exhibitions from 1853 to 1902
    by Fabre, Karine & Michaïlesco, Céline
  • 2010 L'enseignement du contrôle de gestion est-il déconnecté de la pratique des contrôleurs de gestion ?
    by David, Gilles
  • 2010 Du teneur de livres au comptable . Le regard de quelques écrivains européens
    by Labardin, Pierre
  • 2010 An Empirical Study of Environmental Cost Drivers
    by Alcouffe, Simon & Berland, Nicolas & Dreveton, Benjamin & Essid, Moez
  • 2010 Keeping Accounts by the Book: the Revelation(s) of Accounting
    by Joannides, Vassili & Berland, Nicolas
  • 2010 Communication financière sur les sites Internet des groupes cotés français
    by Oxibar, Bruno
  • 2010 "Je signalais aussi, comme on a trop souvent oublié de le faire, l'irrégularité des livres". Réprimer la mauvaise tenue des comptes (1847-1887)
    by Labardin, Pierre
  • 2010 Les acteurs de la normalisation comptable internationale : une communauté épistémique ?
    by Chantiri-Chaudemanche, Rouba & Kahloul, Anouar
  • 2010 Normalisation comptable internationale : le retour du politique ?
    by Burlaud, Alain & Colasse, Bernard
  • 2010 Légitimation et communication sociétale : le cas Péchiney
    by Oxibar, Bruno & Déjean, Frédérique
  • 2010 Information comptable consolidée et mesure de la position concurrentielle : le cas Pechiney-Ugine-Kuhlmann (1971-1982)
    by Bensadon, Didier
  • 2010 Comprendre le comportement des acteurs dans les faillites à partir de l'évaluation comptable. Une étude dans le département de la Seine (1847-1887)
    by Labardin, Pierre
  • 2010 Origines du mot comptabilité
    by Richard, Jacques
  • 2010 Les contrôleurs de gestion, "médiateurs" de la financiarisation. etude ethnographique d'une entreprise de l'industrie aeronautique
    by Morales, Jérémy & Pezet, Anne
  • 2010 Exemples de communication
    by Parguel, Béatrice
  • 2010 Cette entreprise est performante : elle fait des bénéfices !
    by Le Theule, Marie-Astrid & Praquin, Nicolas
  • 2010 Le financier a raison, le comptable a tort
    by Richard, Jacques
  • 2010 Hommage à Iaroslav Viatcheslavovitch Sokolov
    by Richard, Jacques
  • 2010 De la comptabilité à la littérature (et retour)
    by Nikitin, Mark & Labardin, Pierre
  • 2010 Why and how a CEO uses financial and non-financial Data ? A study of the emergence of Tableau de Bord at the Crédit Lyonnais (1870-1890)
    by Pezet, Anne & Sponem, Samuel
  • 2010 De l'ordre à l'organisation : les origines de la division du travail dans les manuels de comptabilité français
    by Labardin, Pierre
  • 2010 La fraude : un nouvel envol ?
    by Charrier, Emmanuel
  • 2010 The Role of Forensic Accountants in the Social Control of Business in France
    by Charrier, Emmanuel & Pélisse, Jérôme
  • 2010 Impact of financial crises on the value relevance of earnings and book value: 1994 and 2001 crises in Turkey
    by Serdar ÖZKAN & Çağnur KAYTMAZ BALSARI
  • 2010 El papel de la liquidez en el efecto de la nueva información. El caso de Latibex
    by García, C. José & Herrero, Begoña & Ibáñez, Ana M.
  • 2010 Grundlagen und aktuelle Entwicklungen der digitalen Betriebsprüfung
    by Kaminski, Ingo
  • 2010 IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?
    by Henselmann, Klaus & Klein, Martin & Wiese, Maren
  • 2010 Probleme des Insolvenzplanverfahrens
    by Henselmann, Klaus & Gutbier, Manuel
  • 2010 Unternehmensbewertung für erbschaft- und schenkungsteuerliche Zwecke: Anwendung verschiedener Bewertungsmethoden im Vergleich
    by Henselmann, Klaus & Schrenker, Claudia & Schneider, Sebastian
  • 2010 Prognoseeignung des Prognoseberichts? Eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED Management Commentary
    by Henselmann, Klaus & Klein, Martin & Raschdorf, Florian
  • 2010 Aufnahme eines persönlich haftenden Gesellschafters bei einer GmbH & Co. KG zur Vermeidung der Offenlegung des Jahresabschlusses nach HGB
    by Kaya, Devrimi
  • 2010 The influence of buy-side analysts on mutual fund trading
    by Frey, Stefan & Herbst, Patrick
  • 2010 Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany
    by Bornemann, Sven & Kick, Thomas & Memmel, Christoph & Pfingsten, Andreas
  • 2010 It's all about tax rates: An empirical study of tax perception
    by Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim
  • 2010 Investor protection and disclosure. Quantitative evidence
    by Marek Gruszczynski
  • 2010 Die volkswirtschaftliche Bedeutung des Accounting
    by Christian Keuschnigg
  • 2010 Gazelle companies: Growth drivers and an evolution analysis
    by Oriol Amat & Jordi Perramon
  • 2010 Cooperative provision of indivisible public goods
    by Pierre Dehez
  • 2010 Knowing Versus Telling Private Information About a Rival
    by Mark Bagnoli & Susan G. Watts
  • 2010 Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland
    by Vieru, Markku & Schadewitz, Hannu
  • 2010 IAS 28 Investment in Associates - A Closer Look
    by Muthupandian, K S
  • 2010 IAS 26 Accounting and Reporting by Retirement Benefit Plans - A Closer Look
    by Muthupandian, K S
  • 2010 IAS 27 Consolidated and Separate Financial Statements - A Closer Look
    by Muthupandian, K S
  • 2010 Ryzyko struktury: Rys koncepcyjny
    by Staszkiewicz, Piotr W.
  • 2010 Studiu critic privind structura, evaluarea şi recunoaşterea stocurilor în extracţia lignitului
    by ciumag, anca
  • 2010 Accounting information related on stocks in the lignite extraction
    by ciumag, anca
  • 2010 Analysis of the relationship between cost, price and profit in lignite extraction
    by ciumag, anca & ciumag, marin
  • 2010 Exploratory Evidence for the Adoption of the Ias 7 in Turkey
    by Pekdemir, Recep & Kepce Yonet, Nazli
  • 2010 High School Teachers’ Perceptions and Opinions on Professional Accountants: The Turkey Case
    by Pekdemir, Isil & Pekdemir, Recep
  • 2010 The Expectation Gap in Internet Financial Reporting: Evidence from an Emerging Capital Market
    by Turel, Asli
  • 2010 Timeliness of financial reporting in emerging capital markets:Evidence from Turkey
    by Turel, Asli
  • 2010 Derivatives Usage in Risk Management By Turkish Non-Financial Firms and Banks: A Comparative Study
    by Yakup, Selvi & Asli, Turel
  • 2010 Firm's information environment and stock liquidity: evidence from Tunisian context
    by Loukil, Nadia & Yousfi, Ouidad
  • 2010 Quality Cost and Failure Risk in the Choice of Single versus Multiple Sourcing
    by Yim, Andrew
  • 2010 Specific features of Islamic accounting and cultural paradigm
    by Dima (Cristea), Stefana Maria & David, Delia & Păiuşan, Luminiţa
  • 2010 IFRSs for financial instruments, quality of information and capital market’s volatility: an empirical assessment for Eurozone
    by Cuzman, Ioan & Dima, Bogdan & Dima (Cristea), Stefana Maria
  • 2010 Itinerary implementation of an environmental management system and its benefits
    by Căpuşneanu, Sorinel/I & Martinescu (Oprea), Dana Maria/G
  • 2010 Transversal reorganization analysis of small and midsized enterprises of Romania
    by Căpuşneanu, Sorinel/I & Barbu, Cristian Marian
  • 2010 An Application of Constant Market Share Analysis for the Study of Firm Profitability
    by Marini, Giovanni
  • 2010 Guidelines for the preparation of budgets in not-for-profit organizations
    by Malki, Elli
  • 2010 El estado de cambios en el patrimonio neto
    by Gallardo Ramiro, M V & Hernández Gañán, S
  • 2010 El estado de cambios en el patrimonio neto
    by Gallardo Ramiro, M V & Hernández Gañán, S
  • 2010 Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals
    by Christian Calmès & Denis Cormier & Francois Racicot & Raymond Théoret
  • 2010 Accruals, Investment and Errors-in-Variables
    by Christian Calmès & Denis Cormier & Francois Racicot & Raymond Théoret
  • 2010 Value of intangibles arising from R&D activities
    by Ana Maria Bandeira & Óscar Afonso
  • 2010 Valorização de activos intangíveis resultantes de actividades de I&D
    by Ana Maria Bandeira
  • 2010 Governance and value creation in grant-giving foundations
    by Fabio Monteduro & Alessandro Hinna & Giacomo Boesso
  • 2010 Using PDA consistency checks to increase the precision of profits and sales measurement in panels
    by Marcel Fafchamps & Simon Quinn & David McKenzie and Christopher Woodruff
  • 2010 Comparing Price Levels of Hospital Services Across Countries: Results of Pilot Study
    by Francette Koechlin & Luca Lorenzoni & Paul Schreyer
  • 2010 The New IAS 19 Exposure Draft
    by Clara Severinson
  • 2010 Endogenous Information Flows and the Clustering of Announcements
    by Viral V. Acharya & Peter M. DeMarzo & Ilan Kremer
  • 2010 Competing for Attention in Financial Markets
    by Bruce Ian Carlin & Shaun William Davies & Andrew Miles Iannaccone
  • 2010 Does Risk Explain Anomalies? Evidence from Expected Return Estimates
    by Jin Ginger Wu & Lu Zhang
  • 2010 Information, analysts, and stock return comovement
    by Allaudeen Hameed & Randall Morck & Jianfeng Shen & Bernard Yeung
  • 2010 Research in Accounting for Income Taxes
    by John Graham & Jana Raedy & Douglas Shackelford
  • 2010 Information Disclosure, Intertemporal Risk Sharing, and Asset Prices
    by Tri Vi Dang & Hendrik Hakenes
  • 2010 Average Internal Rate of Return and investment decisions: A new perspective
    by Carlo Alberto Magni
  • 2010 Auswirkungen des Wechsels auf IFRS und US-GAAP auf die Gewinnprognosen von Analysten
    by Paarz, Roland
  • 2010 Reporting Frequency and Substitutable Tasks
    by Christian Lukas
  • 2010 Hidden Action, Identification, and Organization Design
    by Schnedler, Wendelin
  • 2010 Hidden Action, Identification, and Organization Design
    by Schnedler, Wendelin
  • 2010 Strategic accounting choice around firm level labour negotiations
    by Ana María Sabater & Araceli Mora & Beatriz García Osma
  • 2010 A Note on the Time Series Measure of Conservatism
    by Sebastian Brauer & Frank Westermann
  • 2010 Mandatory IFRS adoption and accounting comparability
    by Stefano Cascino & Joachim Gassen
  • 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 Within- and Between-group Agreement in Supervisor’s Evaluative Behaviours: Do evaluative ‘styles’ exist?
    by Noeverman, J.
  • 2010 Non-GAAP and Street Earnings: Evidence from SFAS 123R
    by Barth, Mary E. & Gow, Ian D. & Taylor, Daniel J.
  • 2010 Roles, authority and involvement of the management accounting function: a multiple case-study perspective
    by Lambert, Caroline & Sponem, Samuel
  • 2010 Who is she and who are we? A critical essay on reflexivity in research into the rarity of women executives in accountancy
    by Dambrin, Claire & Lambert, Caroline
  • 2010 Contrôle de gestion et gouvernance cognitive:le cas d’une banque mutualiste Management accounting and cognitive governance:cooperative bank case study
    by Christine Marsal
  • 2010 Compared Activity-Based Costing Case Studies in the Information System Departments of two Groups in France:A Strategic Management Accounting Approach
    by Grégory Wegmann
  • 2010 Mandatory IFRS Reporting and Stock Price Informativeness
    by Beuselinck, C.A.C. & Joos, P.P.M. & Khurana, I.K. & Meulen, S. van der
  • 2010 Lying in Business: Insights from Hannah Arendt’s ‘Lying in Politics’
    by Eenkhoorn, P. & Graafland, J.J.
  • 2010 Mandatory Adoption of IFRS and Analysts’ Forecasts Information Properties
    by Beuselinck, C.A.C. & Joos, P.P.M. & Khurana, I.K. & Meulen, S. van der
  • 2010 Accounting research: an ontological continuum
    by Joannides, Vassili
  • 2010 Normalisation comptable internationale : le retour du politique ? International accounting standardisation: is politics back ?
    by Burlaud, Alain & Colasse, Bernard
  • 2010 Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?
    by Wickramasinghe, Danture & Joannides, Vassili & Berland, Nicolas
  • 2010 The IASB and the shareholder value priestly cult!
    by Chabrak, Nihel & Bouden, Inès
  • 2010 De la construction du résultat comme mécanisme de gouvernance. Quelques pistes de recherche
    by Casta, Jean-François & Ramond, Olivier
  • 2010 L'émergence de la fonction comptable
    by Labardin, Pierre
  • 2010 Using PDA consistency checks to increase the precision of profits and sales measurement in panels
    by Marcel Fafchamps & David McKenzie & Simon Quinn & Christopher Woodruff
  • 2010 Cooperative provision of indivisible public goods
    by dEHEZ, Pierre
  • 2010 Earnings Quality Differential Between Canadian and U.S. Public Companies
    by Kamalesh Gosalia
  • 2010 Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful
    by Ralf Ewert & Rainer Niemann
  • 2010 Taxes and Financial Reporting: Evidence from Discretionary Investment Write-Offs in Italy
    by Giampaolo Arachi & Valeria Bucci
  • 2010 A Note on the Time Series Measure of Conservatism
    by Sebastian Brauer & Frank Westermann
  • 2010 Hidden action, identification and organisation design
    by Wendelin Schnedler
  • 2010 Financial disclosure and the Board: A case for non-independent directors
    by Y. Biondi & P. Giannoccolo & A. Reberioux
  • 2010 Fundamentals Of International Financial Accounting And Reporting
    by Roger Hussey
  • 2010 Finance & Ethics. Das Potential von Islamic Finance, SRI, Sparkassen
    by
  • 2010 L’information diffusée par l’exploitant sur le risque nucléaire : quelle réponse aux attentes des parties prenantes ?
    by Plot-Vicard, Emmanuelle
  • 2010 Earnings Management Thresholds: The Case in Tunisia
    by Anis Ben Amar & Ezzeddine Abaoub
  • 2010 The Firm’S Patrimony €“ An International Approach
    by Lucian Constantin Gabriel BUDACIA
  • 2010 Differences in Management accounting between family enterprises and non-family enterprises: A Statistical Approach
    by Christine Duller
  • 2010 Using Multiple Discriminant Analysis In The Bankruptcy Prediction In Albania €“ A Study With The State-Owned Enterprises
    by REZARTA SHKURTI (PERRI) & BRUNILDA DURAJ (ZANI)
  • 2010 Comparative Analysis on the Public Treasury Management Accounting in Romania - Present and Future -
    by Maria MORARU & Denisa ABRUDAN
  • 2010 International Management Accounting Standards Promote Business Growth
    by Jeno BEKE
  • 2010 The Practical Experience of Adapting to the International Accounting Standards
    by Jeno BEKE
  • 2010 Corruption, Fraud And Internal Control
    by IONESCU, Luminiţa
  • 2010 Bookkeeping Information Use For Implementing Management Principles
    by BĂLUŢĂ, Aurelian Virgil
  • 2010 Fiscal And Accounting News 2010
    by IONESCU, Cicilia
  • 2010 Business Continuity, A Constant Issue For Managers And Auditors
    by BRAGA, Viorica
  • 2010 Efficacy Of Internal Control And Controlling Business Risks
    by IONESCU, Luminiţa
  • 2010 The Accounting Law And The Globalisation Era
    by LEPĂDATU, Gheorghe
  • 2010 Investigate Corporate Social Responsibility and Segment Reporting Relationship
    by Çiftçioğlu , Aydem & Poroy, Nergis
  • 2010 Time-series Properties of Earnings and Their Relationship with Stock Prices in Brazil
    by Pimentel, Rene Coppe & Lima, Iran Siqueira
  • 2010 Relevanz, Qualitaet und Determinanten der externen Unternehmenspublizitaet zum Humankapital – eine empirische Bestandsaufnahme der HDAX-Unternehmen (Relevance, Quality and Determinants of Human Capital Disclosure – An Empirical Analysis of the German HDAX Companies)
    by Thorsten Knauer
  • 2010 Die Wirkung von Work-Life Balance Initiativen auf das Mitarbeitercommitment: Eine empirische Untersuchung in der Unternehmensberatungsbranche (The Impact of Corporate Work-life Balance Initiatives on Employee Commitment: An Empirical Investigation in the German Consultancy Sector)
    by Stephan Kaiser & Max Ringlstetter & Cornelia U. Reindl & Martin L. Stolz
  • 2010 Ethics in management accounting
    by Marian TAICU
  • 2010 The reflection of the company's profitability and liquidity in the accounting result
    by Claudia BURTESCU
  • 2010 The importance of the calculation methods based on direct costing in managerial decisions
    by Victoria FIRESCU
  • 2010 Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey
    by Asli Gunduzay TÜREL
  • 2010 ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms
    by Mohamed El Hedi AROURI & Aldo LÉVY & Duc Khuong NGUYEN
  • 2010 Usefulness of K-means Method in Detection Corporate Crisis
    by Joanna DYCZKOWSKA
  • 2010 The Role of Accounting Information in Financial Performance Measurements from External User’s Viewpoint
    by Zbyněk Halíř
  • 2010 Accounting for Cross-border Mergers and Its Problems
    by Hana Vomáčková
  • 2010 Impact of IAS 12 on Deferred Taxes Regulation in the Czech Republic
    by Marcela Žárová
  • 2010 Valuation Prospective of Merger Accounting of Deferred Tax
    by Jiří Pelák
  • 2010 Business Combinations Date for Mergers for Accounting Point of View
    by Hana Vomáčková
  • 2010 The Reasons for the Adoption of IFRS: Economic or Institutional?
    by Dana Kovanicová
  • 2010 Full Cost Recovery Method – the Challenge for Czech Universities?
    by Jaroslav Wagner
  • 2010 The cross-border mergers by Slovak Commercial and Accounting Law
    by Roman Sklenár
  • 2010 Translation of Financial Statements in Other Currency according to IFRS because of Business Combination
    by Marie Zelenková
  • 2010 Some Reasons for the Necessary Amendments to the Cross Border Mergers
    by Jan Lasák
  • 2010 Transposition of the Participation Rights to Employees into the National Law of Cross-border Mergers
    by Marcela Žárová
  • 2010 Influence of European Tax Law on the Czech Republic’s Tax Life
    by Jana Skálová
  • 2010 The True and Fair View in the European Union
    by Marie Zelenková
  • 2010 Key Factors Forming the Design of Management Control System in Non-governmental Organizations
    by Ondřej Matyáš
  • 2010 Czech Historian and Theorist Hugo Raulich (1866 – 1940)
    by Miloslav Janhuba
  • 2010 Financial and Accounting Criteria for Management of Business Process of Companies as Accounting Entities
    by Bohuslava Knapová
  • 2010 Negative Impact of Tax Deductable Provisions for Repair of Long-term Tangible Assets on True and Fair View of the Financial Statements
    by Marie Zelenková
  • 2010 Analysis of Development of the Accounting and Reporting for Small and Medium Enterprises
    by Libuše Müllerová & Marie Paseková & Eva Hýblová
  • 2010 Revision of Accounting Directives
    by Marcela Žárová
  • 2010 Commercial Fund, Recognition And Assessment
    by Viorel Trif & Cristina Mihaela Nagy & Bogdan Cotleţ
  • 2010 Options For The Assessment Of Items Of Financial Statements At National, European And International Level
    by Silvia Samara
  • 2010 Premises Of The Quality Management In Education
    by Maria Buşe
  • 2010 Accounting Treatments For Financing Entities
    by Cristina Mihaela Nagy & Viorel Trif & Bogdan Cotleţ
  • 2010 The Financial - Accounting Image For The Public Benefits Of Retirement
    by Iuliana Cenar
  • 2010 Accounting Ethics - Responsibility Versus Creativity
    by Valentin Ioan Uşurelu & Mioara Marin (Nedelcu) & Alina Elena Danailă (Andrei) & Daniela Loghin
  • 2010 Basic And Alternative Rules In Evaluation Of Tangible And Intangible Assets
    by Luminiţa Rus
  • 2010 The Necessity Of Accounting Information In The Management Of The Communitarian Services Of Public Utilities
    by Dorel Mateş & Gheorghe Claudiu Feies
  • 2010 Tax And Accounting Implications Of The Use Of Special Charge Scheme For Second-Hand Goods To The Pawn Shops In Romania
    by Nicolae Ecobici & Lucia Popa-Paliu & Ionela-Claudia Dina
  • 2010 Those Issues And Management Accounting Principles In The Organization Entities Milk Industry
    by Georgeta-Mihaela Zaharia (Crivac) & Tatiana Uţa & Adriana Vasilescu (Gheorghita)
  • 2010 Accounting Public Institutions From Classic To Modern
    by Tatiana Uţa & Narcisa Coman (Andrei-Coman)
  • 2010 From Traditional Accounting To Knowledge Based Accounting Organizations
    by Nicoleta Radneantu & Emilia Gabroveanu & Roxana Stan
  • 2010 Internal Audit Comparative Analysis - Management Control Concepts
    by Mihai-Dorel Jurchescu & Nătăliţa-Mihaela Lesconi-Frumuşanu
  • 2010 Business Management By International Accounting Standards
    by JENO BEKE &
  • 2010 The information content of SFAS No 131 interim segment reporting
    by Joong-Seok Cho
  • 2010 Business and economic aspects of accounting standardization in Hungary
    by Jeno Beke
  • 2010 Financial segment reporting in the function of building a motivation and rewarding system
    by Ljubica Gajic & Ivana Medved
  • 2010 Aspects on improving the financial reporting framework
    by Professor Traian Nicolae, Ph.D.
  • 2010 New Paradigms of Management Control
    by Varzaru Anca Antoaneta & Varzaru Mihai
  • 2010 Actuarial Accounting – the New Dimension of Accounting
    by Botea Elena Mihaela & Stanila Oana Georgiana & SSahlian Daniela Nicoleta
  • 2010 Accounting for Fair Value Headging
    by Botea Elena Mihaela & Stanila Oana Georgiana & SSahlian Daniela Nicoleta
  • 2010 The Balance Sheet and the Financial Position of the Enterprise
    by Socea Alexandra-Daniela
  • 2010 The Accountancy Profession in the Context of Global Financial Crisis
    by Socea Alexandra-Daniela
  • 2010 The Role of Accountancy and of the Expert Accountant within the Framework of Present International Economic Crisis
    by Petroianu Grazia – Oana
  • 2010 Unity and Uniqueness in the Accounting Profession
    by Mitea Neluta & Vlad Costica
  • 2010 The Accounting Profession – Guilty or Victim During the Current Crisis
    by Mitea Neluta
  • 2010 Joint Ventures – An Alternative and Efficient Form of Economic Organisation
    by Manea Ioana Livia & Popa Ioana-Anda
  • 2010 The Importance of Auditor’s Professional Judgement in a Global Economy
    by Ionescu Iancu Octavian & Mocanu Mihaela & Turlea Eugeniu
  • 2010 Trends of Accounting Information Use for Managerial Decisions Making
    by Georgescu Cristina Elena
  • 2010 The Statement of Changes in Equity and Financial Performance. The Necessity of a Global Performance Situation
    by Gâdau Liana
  • 2010 Application Integration - Financial Accounting Model in Applications Enterprise Resource Planning
    by Codreanu Diana-Elena & Popa Ionela & Marin Camelia
  • 2010 The Balance Point’s Role In The “Cost-Volume-Profit” Analysis
    by Prof. Univ. Dr. Elena Ruse
  • 2010 The Role Of The Accounting And Audit Standards In The Globalization Process
    by Tulvinschi Mihaela
  • 2010 Possibilities to Improve the Quality of Accounting Information
    by Lector univ.dr. Tinta Alice & Prof.univ.dr. Munteanu Victor & Lector univ.dr. Zuca Marilena
  • 2010 Extending the Cost Calculation by Allocating Fixed Expeditures Using the Direct-Costing Method
    by Prof. Univ. Dr. Ruse Elena
  • 2010 Study on the Application of the Accounting Regulations by the Economic Agents from Romania – Issues Concerning the Disclosure of Additional Information in the Explanatory Notes to the Financial Statements
    by Rotila Aristita & Enachi Mihaela
  • 2010 Evolutions and Implications of the Convergence Indicators in Romania's Crisis Damaged Economy
    by Mihai Rebiga
  • 2010 The Accounting Activity – a Basic Element in the Strategic Management of an Organization
    by Petroianu Grazia - Oana & Petre Mihaela - Cosmina
  • 2010 International Development Concerning Classification and Evaluation of Financial Instruments
    by Mihaela – Cosmina Petre & Cristina Bunea Bontas
  • 2010 Accounting Models Regarding the Transactions of Inward Processing of Goods
    by Paliu-Popa Lucia & Ecobici Nicolae & Dina Ionela-Claudia
  • 2010 Measuring social firm performance by accounting
    by Ph D Professor Nicolaescu Cristina & Ph D Lecturer Tagaduan Diana
  • 2010 Present and future of the accountant in the Romanian economic environment
    by Ph D Professor Nicolaescu Cristina & Ph D Lecturer Pantea Mioara Florina
  • 2010 Impairment of assets - between regulation and deregulation
    by Professor Traian Nicolae, Ph.D.
  • 2010 Materiality – Precondition or Consequence of Applying Professional Reasoning in Preparing and Presenting Financial Statements
    by Prof.univ.dr. Victor Munteanu & Lector univ.dr Marilena Zuca & Lector univ.dr. Alice Tînta
  • 2010 Cash flows management
    by Mitran Paula Cornelia & Bebeselea Mihaela
  • 2010 Does the Model of Evaluation Based on Fair Value Answer the Requests of Financial Information Users?
    by Mitea Neluta & Sarac Aldea Laura
  • 2010 The Impact of Using New Information Technologies on Accounting Organizations
    by Mihalache Arsenie-Samoil
  • 2010 Intangible Capital Accounting
    by Mihalache Arsenie-Samoil
  • 2010 Case Study on the Importance of Pertinent Costs in the Decision Making Process
    by Mihalache Anita & Salagean Liana
  • 2010 Rules of Valuation and Presentation of Assets in Balance Sheets
    by Lupu Diana Viorica & Calistru Roxana Angela
  • 2010 Leasing, a Solution to Credit Rationing
    by Georgescu Maria - Andrada
  • 2010 The Use of Cash-Flow Statement for Decision-Making
    by Georgescu Cristina Elena & Asalos Nicoleta
  • 2010 Searching for the Unique Conceptual Accounting Framework. The IASB Conceptual Framework Versus the FASB Conceptual Framework
    by Gadau Liana
  • 2010 New Approaches of Cost Calculation and Impact on Performance in The Furniture Industry, XXI Century Perspective
    by Ene Dumitru
  • 2010 The Leasing – Source of Financing Investments. Modern Forms of Leasing Contracts
    by PhD. ec. Dumitrean Ioan
  • 2010 The Relationship Between Environmental Accounting and Sustainable Development
    by Ducu Corina & Ioneci Mihaela & Enache Tasica Daniela
  • 2010 The Accounting Image of Public Entities from the Perspective of Suplliers-Users of Accounting Information Local Public Administration Sector
    by Ph.D Student Dragu Gabi Georgiana
  • 2010 Lean accounting, a new global approach
    by Cretu Laura
  • 2010 Fair value assessment – valences and limitations
    by Cozma Ighian Diana & Nistor Cristina Silvia
  • 2010 Quality Control of Accounting Information Provided by Annual Financial Statements
    by Bulgariu Catalin & Costuleanu Carmen Luiza & Calistru Roxana Angela
  • 2010 The Views of Accounting – Management Relation
    by Budacia Lucian Constantin Gabriel
  • 2010 Evolution and Tendencies Concerning the Romanian Insurance Accounting
    by Botea Elena Mihaela & Sahlian Daniela Nicoleta
  • 2010 The Evolutiontion Of The International Accounting Systems
    by Bostan Ionel & Grosu Veronica & Iancu Eugenia
  • 2010 Considerations of Performances in Tourism
    by Asalos Nicoleta, & Georgescu Cristina Elena, & Trandafir Raluca Andreea
  • 2010 Accounting Standards, Regulations and Herd Behavior
    by Anghel Flavia Gabriela & Avrigeanu Alina Florentina & Glavan Bogdan Nicolae
  • 2010 Human Assets in the Social Control Management
    by Varzaru Anca Antoaneta & Varzaru Mihai
  • 2010 Internationalization Of German Accounting - Do Fair-Value Valuations Lead To A Higher Quality Financial Reporting?
    by Bodo Runzheimer
  • 2010 Marketing Aspects In Strategic Management Accounting
    by Dario Dunkovic & Durdica Juric & Tereza Nikolic
  • 2010 Automatisierte Kontoabfragen Und Bankgeheimnis
    by Urban Bacher & Kathrin Wolf
  • 2010 Human Resources Accounting - Accounting For The Most Valuable Asset Of An Enterprise
    by Vatasoiu Cristian Ionel & Cornescu Alina & Motoniu Ioan Dumitru
  • 2010 Internal Control Mechanisms In The Context Of The Chalenge Financial Crisis
    by Sgardea Florinel Marian & Turlea Carmen & Budacia Lucian Constantin Gabriel & Vuta Mihai
  • 2010 Controversial Aspects Regarding The Accounting Harmonization Process In Romania. Harmonization, Convergence Or Conformity?
    by Scorte Carmen Mihaela & Popa Dorina Nicoleta & Andreica Horia Tudor
  • 2010 Sa 8000 - Accounting For Corporate Social Responsibility
    by Motoniu Ioan Dumitru & Vatasoiu Cristian Ionel & Boca Ileana-Sorina
  • 2010 Environmental Accunting And Corporate Social Responsibility
    by Letitia Maria Rof & Dan-Constantin Danuletiu
  • 2010 A Survey On Business Evaluation Methods Used In Mergers
    by Jurcau Anca Sabina & Andreicovici Ionela Irina
  • 2010 Accounting Convergence On Economic Crisis
    by HOLBAN ONCIOIU IONICA
  • 2010 The Ias/Ifrs Standards System Between Harmonization And Deformity
    by Hlaciuc Elena & Socoliuc Marian & Mates Dorel
  • 2010 The Impact Of Disconnection Of Accountancy From Taxation On The Share Result
    by GROSANU ADRIAN & RACHISAN PAULA RAMONA & BERINDE SORIN ROMULUS
  • 2010 Critical Development Of Costing Methods Used In The Furniture Industry, In The Context Of Economic Reality Special Xxi Century
    by Ene Dumitru
  • 2010 Ifrs, Us Gaap Or Romanian Regulations Can They Become One?
    by Cirstea Andreea & Cirstea Stefan & Fulop Melinda
  • 2010 Cost Volume Profit Model, The Break -Even Point And The Decision Making Process In The Hospitality Industry
    by Briciu Sorin & Scorte Carmen
  • 2010 "Patrimony" - A Controversial Matter Of Romania'S Program Of Accountancy Matching
    by Boca (Rakos) Ileana - Sorina & Diaconu Florin & Cornescu Alina
  • 2010 The Romanian Accounting System And The Accounting-Taxation Ratio
    by BERINDE SORIN ROMULUS & RACHISAN PAULA RAMONA & GROSANU ADRIAN
  • 2010 Creative Accounting - Players And Their Gains And Loses
    by BALACIU DIANA ELISABETA & VLADU ALINA BEATTRICE
  • 2010 Operational Assets Bookkeeping In Credit Institutions
    by Zaharia (Chiru) Rodica & Socol Adela
  • 2010 Disclosure Practices Concerning Consolidated Financial Statemens Of Romanians Groups Of Entites
    by TIRON TUDOR ADRIANA
  • 2010 Voluntary Disclosure And Performance In Time Of Economic Instability. The Case Study Of Turism Felix Company
    by Popa Dorina Nicoleta & Balint Platon Judit & Bogdan Victoria
  • 2010 A Managerial And Cost Accounting Approach Of Customer Profitability Analysis
    by PETE Stefan & CARDOS Ildiko Reka
  • 2010 An Explanation Of The Change In Accountants’ Attitude Towards Flexibility Using The Theory Of Reasoned Action
    by Olimid Lavinia & Calu Daniela Artemisa
  • 2010 Material Accounting Harmonization: An Overview Of Trade Literature
    by Mustata Razvan V. & Matis Dumitru & Dragos Dana Simona
  • 2010 Consolidation Policy: Past, Present And Future Approaches To The Concept Of Control
    by Müller Victor-Octavian & Cardos Ildiko Reka & Ienciu Alin Ionel
  • 2010 The Accounting Regulation Process In The Field Of Financial Instruments
    by Matis Dumitru & Bonaci Carmen Giorgiana & Coroiu Sorina Ioana
  • 2010 The Influence Of Global Financial Crisis On The Accounting Policies
    by Marcus Cristina-Maria
  • 2010 Diversity Of National And International Accounting Practices: The Case Of Intangible Assets
    by Dragu Ioana-Maria
  • 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
    by CUZDRIOREAN DAN DACIAN
  • 2010 Liability To Suppliers Reporting Standardization - Quality Growth Factor Of Account Information
    by Briciu Sorin & Dragu Gabi Georgiana & Ivan Raluca
  • 2010 Accountants About Accounting Policies. An Emiprical Investigation Of Smes From Bihor County
    by Bogdan Victoria & Mester Ioana Teodora & Belenesi Marioara
  • 2010 Does Fair Value Represent A Concern For Romanian Researchers?
    by Andreicovici Ionela-Irina & Jurcau Anca-Sabina
  • 2010 Psychology Models of Management Accounting
    by Luft, Joan & Shields, Michael D.
  • 2010 Empirically Based Asset Management Decision Support for Reliable and Cost Effective Asset Operation
    by Michael Schenk & Frank Ryll
  • 2010 Iranian Angle to Non-Audit Services: Some Empirical Evidence
    by Mahdi Salehi & Mehdi Moradi
  • 2010 Methods of Evaluation of Intangible Assets
    by Gabriel I. Nastase
  • 2010 The Fiscal–Accountancy Correlation During the Globalization age. Features Specific for Romania – As Eeropean Union Country
    by Gheorghe V. Lepadatu & Doina Maria Tilea & Iacob Baciu
  • 2010 The Importance of the Cost Information in Making Decisions
    by Gheorghe Lepadatu
  • 2010 An Empirical Taxonomy of Accounting Information Systems in Romania
    by Marius Deac & Radu Danciu
  • 2010 The Opportunity and Specificity of Accounting Information Related to the Entry of Stocks Into the Management of Entities From Coal Extraction
    by Magdalena Mihai & Constantin Staicu & Anca Ciumag
  • 2010 Relevância informativa das Despesas de Investigação e Desenvolvimento: um estudo para o caso português
    by Ana Cunha & José Moreira
  • 2010 Do Boards with Different Compositions Face Different Organizational Information Contexts?
    by Anne-Mie Reheul & Ann Jorissen
  • 2010 SME’s Views on the Adoption and Application of “IFRS for SMEs” in Turkey
    by Asuman Atik, Ph.D.
  • 2010 Accounting GAAPs and Accounting Treatments for Management of Property: Case Studies from Greek Real Estate Market
    by Konstantinos J. Liapis & Christos L.Galanos
  • 2010 The Residual Value Models: A Framework for Business Administration
    by Konstantinos J. Liapis
  • 2010 An Evaluation About The Importance Of Criteria Determining The Allocation Sequence In Step-Down Allocation Of Manufacturing Overhead Costs
    by Haluk BENGÜ & Ahmet Vecdi CAN
  • 2010 Construire les stratégies avec le Balanced Scorecard:vers une approche interactive du modèle de Kaplan et Norton
    by Gérald Naro & Denis Travaillé
  • 2010 Les changements en contrôle de gestion - quelle nature et quelles finalités?
    by Tarek Chanegrih
  • 2010 Le Time-Driven Activity-Based Costing (TDABC):un premier bilan à travers une étude de cas longitudinale
    by Michel Gervais & Yves Levant & Charles Ducrocq
  • 2010 The Need to Adapt to New Financial Accounting Technologies Information in the Context of Global Economic Crisis
    by Enrique BONSON-PONTE & Ioan ANDONE & Adrian LUPASC & Ioana LUPASC
  • 2010 Analysis of International Accounting Regulations with Regards to Fair Value
    by Diana COZMA IGHIAN
  • 2010 Fundamental Issues Concerning the Organization of Management Accounting in Units of Natural Resource Exploitation
    by Lucia PALIU-POPA & Nicolae ECOBICI & Ionela-Claudia DINA
  • 2010 Career Concern and Tax Preparer Fraud
    by Chao Yang & Liansheng Wu & Xianhui Bo
  • 2010 How to Attract More Foreign Capital Investments in Turkey
    by Cenap Ilter
  • 2010 Good Corporate Governance Structures With Three Betters: Internal Control, Risk Management and Accounting Practices
    by Onder Kaymaz & Ali Alp & Ramazan Aktas
  • 2010 The Independent Organization Of The Activity - An Exit Route For Small Entrepreneurs During The Crisis
    by SAVA Raluca & MARZA Bogdan & TARAN-MOROSAN Adrian
  • 2010 A NEW DIMENSION FOR ACCOUNTING STANDARDS – IFRS FOR SMEs
    by SMARANDA ANDREEA TRICA & MARILENA ZUCA & ALICE TINTA
  • 2010 Luca Pacioli – Founder or Discoverer
    by Jordanka Lubetzka
  • 2010 Concept of the Balance Sheet Analysis of the Enterprise
    by Julian Georgiev Velkov & Marko Liubomirov Timchev
  • 2010 Profitability and banks’ financial statements: new data flows and interpretation methods
    by Franco Tutino & Guido Bastianini
  • 2010 Shareholder value creation and risks in European banks
    by Franco Fiordelisi
  • 2010 Clarifications and Proposals for Improvement in Romanian Accounting Regulations on Profit Distribution / Cover Loss and Presentation of Information Appropriate
    by Aristita Rotila
  • 2010 Business Intelligence Systems Accounting Integration in Romania. a Comparative Analysis
    by Daniela Postolache (Mares)
  • 2010 Initiatives of European Union’s Council on the Value Added Tax
    by Mircea Muntean
  • 2010 The Discriminant Analysis: an Exploratory Study Concerning the Degree of Financial Autonomy of Companies in the Context of the Romanian Business Environment
    by Marilena Mironiuc & Mihaela-Alina Robu & Ioan-Bogdan Robu
  • 2010 Considerations Regarding Calculation Cost in the Machine Building Industry
    by Gabriela Marian
  • 2010 Accounting Practices Regarding the Non-Current Assets Held for Sale
    by Marilena Manea & Veronica Stefan
  • 2010 Depreciation Test of Fixed Assets – Necessity, Indices of Value Loss, Certainty and Frequency of Assessment Evaluation
    by Marinela-Daniela Manea & Elena Violeta Dragoi
  • 2010 Correlation Cost - Performance in Terms of Management Accounting
    by Dumitru Ene
  • 2010 XBRL – Revolution in the Digital Financial Reporting of the Romanian Organizations
    by Mihaela Enachi
  • 2010 Efficient stocks administration in the frame of the present economic crisis
    by Mihai Deju & Simona Elena Dragomirescu
  • 2010 „The Control” in View of International Accounting Regulation and Romanian Accounting Regulation
    by Cristina Ciuraru-Andrica & Elena Oprisan
  • 2010 Improvement of Cost Calculation in Constructions – Application of the Standard Cost Method
    by Adela Breuer & Mihaela Lesconi Frumusanu & Jeanina Biliana Ciurea & Monica Rosu
  • 2010 Assets Restatement Model From The Natural Capital Maintenance Perspective
    by Gina Raluca GUSE & Viorel AVRAM & Adriana CALU & Daniela Artemisa CALU
  • 2010 Internal Audit Practices Of Listed Construction Companies In Malaysia: Some Preliminary Evidence
    by Damien LEE & Issham ISMAIL & Daniela MITRAN
  • 2010 Evaluation Of Cost Center Operations Using Abc Method
    by Madalina Aurelia GRIGORE & Elena Daniela NICOLAE & George Ciprian GIJU & Daniela MITRAN
  • 2010 Brainstorming - Evidence Collection Techniques In The Performance Audit
    by Emilia VASILE & Ion CROITORU
  • 2010 Misunderstanding Of Role And Position Of Accounting Standard Setting Authorities To Reduce Information Asymmetry: Empirical Evidence Of Iran
    by Hamidreza VAKILIFARD & Hashem NIKOOMARAM & Vahab ROSTAMI & Mahdi SALEHI & Daniela MITRAN
  • 2010 The Use Of Budgets In Forecasting The Activity Of The Firm
    by Mariana MAN & Ioan C. DIMA & Daniela MITRAN
  • 2010 The Assessment Of Financial Information Quality With The Aid Of Analytic Hierarchy Process: Banking Sector Case
    by Arman Aziz Karagul & Ali Ozdemir
  • 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 The Importance Of Financial Reporting During Privatization: Turkish Case
    by Yakup Selvi & Fatih Yilmaz
  • 2010 Derivatives Usage In Risk Management By Turkish Non-Financial Firms And Banks: A Comparative Study
    by Yakup Selvi & Aslı Türel
  • 2010 An Attempt At Measuring The Fiscal Influence Over Accounting Of Romanian Listed Companies
    by Dan Dacian Cuzdriorean & Szilveszter Fekete & Lucia Sucala
  • 2010 Controversies On Integrated Accounting System
    by Ana Maria Cordos & Horia Tudor Andreica & Letitia Maria Rof
  • 2010 Cash Accounting Standardization In The Public Sector
    by Cenar Iuliana
  • 2010 Financial Analysis Of The Agricultural Holdings Viability In Romania In The European Context
    by Camelia Burja & Vasile Burja
  • 2010 Corporate Governance And Creative Accounting: Two Concepts Strongly Connected? Some Intersting Insights Highlighted By Constructing The Internal History Of A Literature
    by Alina Beattrice Vladu & Dumitru Matis
  • 2010 Considerations On Audit Of Group Financial Statements
    by Attila Tamas Szora & Iulian Bogdan Dobra
  • 2010 Participation As A Form Of Economic Activity
    by Sorin Briciu & Iustin Atanasiu Pop & Oana Raluca Ivan
  • 2010 Significant Doubt About The Going Concern Assumption In Audit
    by Adela Socol
  • 2010 Qualitative Factors Of Materiality - A Review Of Empirical Research
    by Emil Irimie Popa & Ancuta Georgeta Span & Timea Melinda Fulop
  • 2010 Jones, Dechow And Kasznik Models Significance In The Romanian Economic Environment
    by Dumitru Matis & Alina Beattrice Vladu & Laura Negrea & Lucia Sucala
  • 2010 Effective Cost Analysis Tools Of The Activity-Based Costing (Abc) Method
    by Sorin Briciu & Sorinel Capusneanu
  • 2010 Environmental Accounting - A Tool Used By The Entity For Determining Environmental Costs
    by Nicolae Todea & Ionela Cornelia Stanciu & Ana Maria Joldos (Udrea)
  • 2010 Impact Of International Financial Reporting Standards On Accounting Practices Harmonization Within European Union -Particular Case Of Intangible Assets-
    by Adriana Tiron Tudor & Ioana-Maria Dragu
  • 2010 How Transparent Are Companies Listed On The Bucharest Stockexchange When Disclose Them Consolidated Financial Statements?
    by Adriana Tiron-Tudor & Raluca Valeria Ratiu
  • 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 Romanian Practitionners And The Use Of Estimates In Romanian Business Environment
    by Nicoleta Farcane & Elena Iordache & Victoria Bogdan
  • 2010 Balance Cash-Flow Models For Public Institutions - Clients And Suppliers
    by Gabi Georgiana Dragu & Alina Putan & Aitai Marian
  • 2010 Preparation For Implementing The Single European Currency
    by Stănculescu Mimi-Florina Ph. D Student
  • 2010 Methodological Foundamentations Concerning The Accountancy Of The Operations Of Purchasing Stocks From Coal Extraction
    by Prof. Magdalena Mihai Ph.D & Anca Ciumag Ph.D Student & Student Adriana Iota
  • 2010 Current Views And Directions Regarding The Audit Of Consolidated Accounts
    by Lect. Daniel Goagără, Ph.D & Prof. Sorinel Domnişoru, Ph.D & Assist. Sorin Vinătoru Ph.D Student
  • 2010 The Advantages And The Role Of Financial Accountant Consultancy For The Management Of Small And Medium Enterprises In Cost Establishing
    by Lect. Ph.D Patrutescu Monica & Assoc. Prof. Ph.D Simion Dalia
  • 2010 Legal Ecotax On Its Accounting And Disclosure
    by Assoc. teacher Ph.D. Rof Letitia Maria
  • 2010 Association Between Critical,Creative Thinking And Problem Solving In Accounting Researches: An Overview
    by Balasundaram Nimalathasan & Assoc. Prof. Ph.D Brabete Valeriu
  • 2010 Accounting Knowledge: Decision Support In Forestry
    by Ph.D Student Postolache (Males) Daniela
  • 2010 The Impact Of Multinational Corporations To The Current Economical Environment
    by Lect. Ph.D Goagara Daniel & Prof. Ph.D Domnisoru Sorinel & Assist. Ph.D Student Vinatoru Sorin
  • 2010 Advantages Of Using Object-Oriented Technologies In Modeling Costs
    by Assoc. Prof. Ph.D Mehedintu Anca & Prof. Ph.D Pirvu Cerasela & Prof. Ph.D Soava Georgeta
  • 2010 Capital Structure And Its Impact On Profitability: A Study Of Listed Manufacturing Companies In Sri Lanka
    by Balasundaram Nimalathasan & Assoc. Prof. Valeriu Brabete Ph.D
  • 2010 Hidden Costs And Social Control Management
    by Assist. Anca Antoaneta Vărzaru PhD. Student & Prof. Mihai Vărzaru PhD.
  • 2010 The Economic Growth And Development And The Natural Enviroment
    by Assoc Prof. Marieta Stanciu Ph. D & Lect. Mădălina Mangra Ph. D & Assist. Natalia Sperdea Ph. D Student
  • 2010 Diagnostic Analysis Of The Cost Per Unit Of Product
    by Prof. Ioan Pană Ph. D & Prof. Viorica Pană Ph. D
  • 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
  • 2010 System Of Indicators Used For Analyzing Financial Balance At Dolj County Forestry Department
    by Ec. Beleţu Elena Cristina, Ph.D. Student
  • 2010 Total income and sources of funding in public broadcasting – capabilities and pre-requisites for all this acretion
    by Florentina Popescu Ph. D
  • 2010 National and International Methods of Fixed Assets Depreciation
    by Silvia Samara Ph. D student
  • 2010 Examining The Audit Clients Going Concern
    by Lect. Prof. Sorinel Domnişoru Ph. D & Assist. Sorin-Sandu Vînătoru Ph.D Student & Mariana Gîrbaci Ph.D
  • 2010 Conditioning On Accounting Models, Application And Offer Of Accounting Information
    by Assoc. Prof. Valeriu Brabete Ph. D
  • 2010 Audit and External Informational System
    by Prof. Sorinel Domnişoru Ph. D & Assist. Sorin-Sandu Vînătoru Ph.D Student & Mariana Gîrbaci Ph.D
  • 2010 A Brief Assessment Of Romania’S Competitive Level
    by Assoc. Prof. Cosmin Fratostiteanu Ph.D
  • 2010 The Economic Growth And Development And The Natural Enviroment
    by Marieta Stanciu & Mădălina Mangra & Natalia Sperdea
  • 2010 Dynamics Of The Fair Value In Accounting
    by Mihai Ristea & Ionel Jianu
  • 2010 Fighting The Enemy Of Fair View Principle – Getting To Know Creative Accounting
    by Rucsandra Livia Moldovan & Sorin Adrian Achim & Cristina Bota-Avram
  • 2010 The Impact Of The Economic Crisis On Environmental Costs
    by Leontina Betianu & Sorin Briciu
  • 2010 Accounting Treatment Of Assets Amortization Taken By Means Of Financial Leasing Regime
    by Mihaela Tulvinschi
  • 2010 Revaluation Issues In Financial Reporting: Case Of Financial Instruments
    by Jiøí Strouhal
  • 2010 Harmonization Of Audit Regulation In The European Union – A Case Of Croatia And Slovenia
    by Sandra Jankoviè & Gordana Ivankoviè & Mateja Jerman
  • 2010 Perspectives On Disclosing Human Capital Into The Notes Of The Financial Statements
    by Rossen Petkov
  • 2010 The History And The Development Of The Financial Reporting Specific To The Romanian Agriculture
    by Ramona Laptes & Adriana Florina Popa
  • 2010 Did Fair-Value Accounting Contribute to the Financial Crisis?
    by Christian Laux & Christian Leuz
  • 2009 Data Games : Sharing public goods with exclusion
    by Pierre Dehez & Daniela Tellone
  • 2009 The substantiation of the financial decision at enterprise level based on policy optimization and accounting forecast
    by Ionescu, Cicilia
  • 2009 Harmonisation comptable internationale
    by Colasse, Bernard
  • 2009 Théories comptables
    by Colasse, Bernard
  • 2009 Cadres comptables conceptuels
    by Colasse, Bernard
  • 2009 Les normes comptables internationales (IFRS) : les enjeux d'un nouveau modèle comptable de l'entreprise
    by Colasse, Bernard
  • 2009 L'influence de la mission de productivité des experts-comptables sur l'introduction de la consolidation des comptes en France au début des années 1950
    by Bensadon, Didier
  • 2009 The use of option, method of resolving disputes under the coordination of laws in the European Economic Community: the case of the Seventh Directive on consolidated accounts
    by Bensadon, Didier
  • 2009 Le rôle des représentants des sociétés au sein du Conseil national de la comptabilité : le cas de la méthodologie sur les comptes consolidés (1965-1967)
    by Bensadon, Didier
  • 2009 International Accounting Harmonisation: The Resistible Rise of the IASC/IASB
    by Colasse, Bernard
  • 2009 Les comptes de groupe en France (1929-1985) : origines, enjeux et pratiques de la consolidation des comptes
    by Bensadon, Didier
  • 2009 La normalisation comptable internationale face à la crise
    by Colasse, Bernard
  • 2009 The Genesis of the 2007 Conseil National de la Comptabilité: A Case of Institutional Isomorphism?
    by Colasse, Bernard & Pochet, Christine
  • 2009 Designing a consistent accounting research - evidence from linkages between accounting and religion
    by Joannides, Vassili & Berland, Nicolas
  • 2009 Accounting and the words to tell it: an historical perspective
    by Nikitin, Marc & Labardin, Pierre
  • 2009 Information comptable et NTIC
    by Oxibar, Bruno
  • 2009 Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger
    by André, Paul & Cazavan-Jeny, Anne & Dick, Wolfgang & Richard, Chrystelle & Walton, Peter
  • 2009 Why and how does a CEO use financial and non-financial data? A study of the emergence of the Tableau de Bord at the Crédit Lyonnais (1870-1890)
    by Pezet, Anne & Sponem, Samuel
  • 2009 Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s
    by Chiapello, Eve & Berland, Nicolas
  • 2009 Institutionalisation and deinstitutionalisation of budget
    by Berland, Nicolas & Vassili, Joannides & Levant, Yves
  • 2009 From 'dirty work' to 'dirty dust'. An ethnographic study of the shadowy activities of management controllers
    by Lambert, Caroline & Morales, Jérémy
  • 2009 Analyse financière et comptabilité
    by Cohen, Elie
  • 2009 Comptabité et risque de crédit
    by Thuelin, Elisabeth
  • 2009 Comptabilité des collectivités locales
    by Sulzer, Jean-Richard
  • 2009 Comptabilités environnementales
    by Richard, Jacques
  • 2009 Contrôle et stratégie
    by Bouquin, Henri
  • 2009 Plans comptables
    by Richard, Jacques
  • 2009 Qualité de l'information comptable
    by Michaïlesco, Céline
  • 2009 Théorie des organisations et contrôle
    by Bouquin, Henri
  • 2009 Investissement
    by Pezet, Anne
  • 2009 The history of the French tableau de bord (1885-1975) : evidence from the archives
    by Pezet, Anne
  • 2009 Quand la comptabilité colonise l'économie et la société
    by Pezet, Anne & Berland, Nicolas
  • 2009 Contrôle budgétaire
    by Berland, Nicolas
  • 2009 The concept of "Brand" as a major stake in competition between professions
    by Farjaudon, Anne-Laure & Morales, Jérémy
  • 2009 Expertise comptable de justice et juricomptabilité
    by Labelle, Réal & Charrier, Emmanuel
  • 2009 Politique comptable des entreprises
    by Casta, Jean-François & Ramond, Olivier
  • 2009 Incertitude et comptabilité
    by Casta, Jean-François
  • 2009 De la diversité des pratiques comptables à l’objet de la comptabilité : le cas de l’air liquide (1902-1939)
    by Fabre, Karine
  • 2009 Does Customer Satisfaction lead to Accurate Earnings Forecasts ?
    by Ramond, Olivier & Ngobo, Paul-Valentin & Casta, Jean-François
  • 2009 Des chiffres, des maux et des lettres Éléments sociographiques relatifs aux experts judiciaires en économie, en psychiatrie et en interprétariat-traduction
    by Larchet, Keltoume & Protais, Caroline & Pélisse, Jérôme & Charrier, Emmanuel
  • 2009 Bank cash flows – a source of new insight?
    by Klumpes, Paul & Welch, Peter & Reibel, Andres
  • 2009 Banka başarısızlıklarının yapay sinir ağlarıylatahmini: Türk bankacılık sistemi üzerine karşılaştırmalı bir uygulama
    by Ünsal BAN & Murat MAZIBAŞ
  • 2009 Traditionelle Budgetierung versus Beyond Budgeting: Darstellung und Wertung anhand eines Praxisbeispiels
    by Held, Bärbel
  • 2009 Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehmen
    by Fürst, Benedikt & Henselmann, Klaus & Klein, Martin
  • 2009 Behandlung von strategischen Beteiligungen im Einzelabschluss
    by Henselmann, Klaus & Roos, Benjamin
  • 2009 Enforcement in der Rechnungslegung: eine empirische Untersuchung der HDAX 110-Unternehmen
    by Henselmann, Klaus & Klein, Martin & Schmidt, Mark
  • 2009 IFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung?
    by Henselmann, Klaus & Roos, Benjamin
  • 2009 Der Wertpapierprospekt: empirische Befunde zur Qualität der Risikoangaben bei Neuemissionen
    by Henselmann, Klaus & Klein, Martin & Maier, Christian
  • 2009 Did fair-value accounting contribute to the financial crisis?
    by Laux, Christian & Leuz, Christian
  • 2009 The crisis of fair value accounting: Making sense of the recent debate
    by Laux, Christian & Leuz, Christian
  • 2009 International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption
    by Günther, Nina & Gegenfurtner, Bernhard & Kaserer, Christoph & Achleitner, Ann-Kristin
  • 2009 The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing
    by Gegenfurtner, Bernhard & Ampenberger, Markus & Kaserer, Christoph
  • 2009 Determinants for using visible reserves in German banks: an empirical study
    by Bornemann, Sven & Homölle, Susanne & Hubensack, Carsten & Kick, Thomas & Pfingsten, Andreas
  • 2009 Quantitative methods in accounting research
    by Marek Gruszczynski
  • 2009 Value, Size and Momentum Portfolios in Real Time: The Cross-Section of South African Stocks
    by Ryans Bartens & Shakill Hassan
  • 2009 Projects Competition For Preparing The Budgets - A Possible Solution For Eastern European Countries
    by Marius-Gabriel TOMOIALA & Gheorghe COTIUGÃ
  • 2009 The role of the evaluation activity in current period of economic crisis
    by Nica, Dumitru & Nicolae, Florina
  • 2009 Challenges of international financial reporting standards (ifrs) in the islamic accounting world, case of middle eastern countries
    by Amged Abd El Razik
  • 2009 IAS 16 Property, Plant and Equipment - A Closer Look
    by Muthupandian, K S
  • 2009 IAS 24, Related Party Disclosures - A Closer Look
    by Muthupandian, K S
  • 2009 IAS 23 Borrowing Costs - A Closer Look
    by Muthupandian, K S
  • 2009 IAS 21 The Effects of Changes in Foreign Exchange Rates - A Closer Look
    by Muthupandian, K S
  • 2009 IAS 20 Accounting for Government Grants and Disclosure of Government Assistance - A Closer Look
    by Muthupandian, K S
  • 2009 IAS 19 employee benefits - a closer look
    by Muthupandian, K S
  • 2009 IAS 18 Revenue - A Closer Look
    by Muthupandian, K S
  • 2009 IAS 17 Leases - A Closer Look
    by Muthupandian, K S
  • 2009 The capitalization of the accounting information in the process of stocks analyse
    by ciumag, anca
  • 2009 A discussion on new cultural and accounting variables and IFRSs’ implementation[:] Empirical study on a sample of Central and Eastern European countries
    by Dima, Bogdan & Dima (Cristea), Stefana Maria
  • 2009 Environment and environmental effects of pollution. Model of eco-dashboard – A tool for analysis of environmental management performances
    by Martinescu (Oprea), Dana Maria/G & Căpuşneanu, Sorinel/I
  • 2009 Some aspects of the control and analysis of costs in the steel industry
    by Căpuşneanu, Sorinel/I
  • 2009 Activity-Based Management principles and implementation opportunities of the ABM system
    by Căpuşneanu, Sorinel/I
  • 2009 Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches
    by Căpuşneanu, Sorinel/I
  • 2009 Research of the implementation factors of the ABC method in the steel industry of Romania
    by Căpuşneanu, Sorinel/I
  • 2009 Good Corporate Governance And Earnings Management Practices: An Indonesian Cases
    by murhadi, werner R.
  • 2009 Investigating the Governmental Accounting Reform of Greek National Health System (ESY): Some preliminary Evidence
    by FILIPPOS STAMATIADIS, Mr
  • 2009 Traditional methods versus modern methods of determining unitary cost in forestry
    by Tenovici, Cristina & Albici, Mihaela & Parpandel, Denisa Elena
  • 2009 Analyzing the Classic Methods of Organizing the Administration Accountacy Used in the Carboniferous Mining Industry
    by Paliu-Popa, Lucia & Dina, Ionela Claudia
  • 2009 Issues on recognition, measurement and impairment of goodwill
    by Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina
  • 2009 Arguments for introducing accrual based accounting in the public sector
    by Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina
  • 2009 New approaches regarding business combinations
    by Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina
  • 2009 Issues on Hedge Effectiveness Testing
    by Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina & Culiţă, Gica
  • 2009 Modul de determinare a costului unitar de producţie pentru metrul cub de masă lemnoasă pe picior
    by Tenovici, Cristina & Albici, Mihaela
  • 2009 STRATEGIC costs management at societies group level. Multicriterial model for optimization
    by Pirvu, Cerasela & Mehedintu, Anca
  • 2009 Basic Principles of Hedge Accounting
    by Bunea-Bontaş, Cristina Aurora
  • 2009 Investitiile imateriale si performantele IMM-urilor
    by Iacob, Constanta & Pirvu, Cerasela
  • 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 Intellectual capital communication: evidence from social and sustainability reporting
    by Passetti, Emilio & Tenucci, Andrea & Cinquini, Lino & Frey, Marco
  • 2009 Evaluarea pe baza de active: analiza critica
    by Goagara, Daniel & Giurca Vasilescu, Laura
  • 2009 Short Arbitrage, Return Asymmetry And The Accrual Anomaly
    by Hirshleifer, David & Teoh, Siew Hong & Yu, Jeff Jiewei
  • 2009 Reverse Charging Purchases to Intra-transportation Means in the Context of New Tax Regulations
    by Ecobici, Nicolae & Busan, Gabriela
  • 2009 Accounting Monograph on the Accounting for the Movement of Timber to Forest Exploitation Companies
    by Ecobici, Nicolae & Busan, Gabriela
  • 2009 Some considerations on accounting for pawnshops in Romania
    by Huian, Maria Carmen
  • 2009 Opinions on allocation of profit carried forward to dividends
    by Bunget, Ovidiu-Constantin
  • 2009 About intellectual forgery in romanian accounting law
    by Bunget, Ovidiu-Constantin
  • 2009 Aspecte conceptuale si tehnice privind viitoare reglementari contabile pentru IMM-uri in Europa
    by Deaconu, Adela & Popa, Irimie & Buiga, Anuta & Fulop, Melinda
  • 2009 Adoption and diffusion of double entry book-keeping in Mexico and Spain: A related but under-investigated development
    by Batiz-Lazo, Bernardo & Hernandez-Borreguero, Julian & Maixe-Altes, J. Carles & NuÑez-Torrado, Miriam
  • 2009 Potential dividends versus actual cash flows in firm valuation
    by Magni, Carlo Alberto & Vélez-Pareja, Ignacio
  • 2009 Axiomatization of residual income and generation of financial securities
    by Ghiselli Ricci, Roberto & Magni, Carlo Alberto
  • 2009 Explaining earnings persistence: a threshold autoregressive panel unit root approach
    by Galimberti, Jaqueson Kingeski & Cupertino, César Medeiros
  • 2009 Studiu privind posibilitatea implementarii balance scorecard-ului in universitati
    by Nistor, Cristina Silvia
  • 2009 Did Fair-Value Accounting Contribute to the Financial Crisis?
    by Christian Laux & Christian Leuz
  • 2009 Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?
    by Kevin S. Markle & Douglas Shackelford
  • 2009 Disclosure and the Cost of Capital: Evidence from Firms’ Responses to the Enron Shock
    by Christian Leuz & Catherine Schrand
  • 2009 Information Asymmetry, Information Precision, and the Cost of Capital
    by Richard A. Lambert & Christian Leuz & Robert E. Verrecchia
  • 2009 Accounting and economic measures:An integrated theory of capital budgeting
    by Carlo Alberto Magni
  • 2009 Economic Loan Loss Provision and Expected Loss
    by Stefan Hlawatsch & Sebastian Ostrowski
  • 2009 Corporate governance and impression management in annual press releases
    by Beatriz García Osma & Encarna Guillamón Saorín
  • 2009 Information Availability, Information Quality and the Financial Structure of Belgian SME's
    by Van Campenhout, Geert & Van Caneghem, Tom
  • 2009 Founder Succession and Accounting Properties
    by Fan, Joseph P.H. & Wong, T.J. & Zhang, Tianyu
  • 2009 Gray Markets and Multinational Transfer Pricing
    by Romana L. Autrey & Francesco Bova
  • 2009 Refining measures to improve performance measurement of the accounts receivable collection function
    by Philip Leitch & Dawne Lamminmaki
  • 2009 Board Committees, CEO Compensation, and Earnings Management
    by Christian Laux & Volker Laux
  • 2009 Testing Earning Management
    by Fok, D. & Franses, Ph.H.B.F.
  • 2009 The Incentives for Tax Planning
    by Armstrong, Christopher S. & Blouin, Jennifer L. & Larcker, David F.
  • 2009 A propos de la Septième directive européenne, retour sur les conditions de son élaboration (1974-1983)
    by Bensadon, Didier
  • 2009 IFRS : Efficience versus instabilité
    by Colasse, Bernard
  • 2009 De la genèse du nouveau Conseil National de la Comptabilité (2007) : un cas d’isomorphisme institutionnel ?
    by Colasse, Bernard & Pochet, Christine
  • 2009 La normalisation comptable internationale face à la crise comment répondre aux recommandations du G20
    by Danjou, Philippe & Colasse, Bernard
  • 2009 Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”
    by Berland, Nicolas & Levant, Yves & Joannides, Vassili
  • 2009 Three reasons for learning the consolidation of accounts by Pechiney in the 1960s
    by Bensadon, Didier
  • 2009 Customer satisfaction and financial analysts earnings forecast errors
    by Ramond, Olivier & Casta, Jean-François & Ngobo, Paul-Valentin
  • 2009 Théorie positive de la comptabilité
    by Casta, Jean-François
  • 2009 On the Fortunes of Stock Exchanges and Their Reversals: Evidence from Foreign Listings
    by Fernandes, Nuno & Giannetti, Mariassunta
  • 2009 Fair Value Accounting: The Road to Be Most Travelled
    by Rock Lefebvre & Elena Simonova & Mihaela Scarlat
  • 2009 Firm-specific factors influencing the selection of accounting options provided by the IFRS: Empirical evidence from Spanish market
    by Juana Aledo & Fernando García-Martínez & Juan M. Marín Diazaraque
  • 2009 Fair value versus historic cost Valuation for Biological assets: Implications for the quality of financial information
    by Josep Ma. Argiles (UB) & Josep Garcia Bladon (IQS) & Teresa Monllau (UPF)
  • 2009 Credibility of earnings from a principal-agent coalition perspective
    by Nándor KALICZKA
  • 2009 Transparency and disclosure between theory and practice. A case study of Romania
    by Adina POPA & Rodica BLIDIEL & Victoria BOGDAN
  • 2009 Arguments for use of ABC in TQM environment
    by Carmen NECULA
  • 2009 Accountability et ethnicité dans une congrégation religieuse : l’Armée du Salut en France, en Suisse, au Royaume-Uni et en Suède
    by Joannides, Vassili
  • 2009 Cost Effectiveness of Paying Value Added Tax from the Viewpoint of Businesses
    by Eva Sopková
  • 2009 Risk Reporting and Bank Runs
    by Susanne Homölle
  • 2009 EVA – Advanced method for performance evaluation in banks
    by POPA Gabriela & MIHAILESCU Laurentiu & CARAGEA Codin
  • 2009 Management accountants’ participation in strategic management processes: A cross-industry comparison
    by Bostjan Aver & Simon Cadez
  • 2009 International and European in the Accounting System of Romania
    by Anca Gabriela TURTUREANU & Cornelia Elena TUREAC
  • 2009 How to Implement an Accurate and Effective Costing System in Manufacturing Organizations
    by Boris POPESKO
  • 2009 Treasury Flows Overview
    by Cornelia Elena TUREAC & Anca Gabriela TURTUREANU
  • 2009 Fair Value Accounting and Measurement through FASB’s Developments
    by Carmen Giorgiana BONACI & Jiří Strouhal & Dumitru MATIS
  • 2009 Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
    by Jana Skálová & Tomáš PODŠKUBKA
  • 2009 Historical Costs versus Fair Value Measurement in Financial Accounting
    by Dana Dvořáková
  • 2009 A Benefit of New Costing Methods for the Strategic Management
    by Bohuslava Knapová
  • 2009 The Hicks’ Concept of Income and Its Relevancy for Accounting Purposes
    by David Procházka
  • 2009 Role of Budgeting in Modern Corporate Governance (Empirical Study in the Czech Republic)
    by Jana FIBÍROVÁ & Libuše Šoljaková
  • 2009 Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries?
    by Marcela Žárová & Ladislav MEJZLÍK
  • 2009 Financial Management and Controlling in the Sector of Agriculture after the EU Entry
    by Miroslav Grznár & Alžbeta Foltínová
  • 2009 Firm Strategic Thinking and its Informational Support
    by Bohumil Král
  • 2009 The Role of External Auditors in Detection Process of Accounting Frauds
    by Libuše Müllerová
  • 2009 The Using of Environmental Accounting for Investment Decisions
    by Bohuslava Knapová
  • 2009 Sustainability Accounting as a Tool for Corporate Sustainability Performance Management
    by Jaroslava Hyršlová & Marie Kubáňková
  • 2009 Accounting and Reporting for Sustainable Development
    by Dana Dvořáková
  • 2009 Approaches and possibilities of using accountingt information to measure sustainable development of corporation
    by Jana Fibírová & Bohumil Král
  • 2009 Environmental Management Systems as one of the Sustainability Development Instruments; a Position and the Role of Management and Financial Accounting
    by Dana Kovanicová
  • 2009 Firm Strategic Thinking and its Informational Support
    by Bohumil Král
  • 2009 Conclusions of International Conference Impact of Global Crisis on Performance Management
    by Michal Menšík & Jakub Stránský
  • 2009 Impact of EC Directive on Disclosure of Accounting Information for Small and Medium-Sized Companies
    by Marcela Žárová
  • 2009 Organic Balance Theory by Fritz Schmidt (1882 – 1950)
    by Miloslav Janhuba
  • 2009 “Quality” Income from in Operating Activities under Czech Accounting Legislation
    by Václav Černý
  • 2009 Revaluation in Czech Financial Accounting and Legal Merger
    by Hana Vomáčková
  • 2009 The End of the Year at Organizational Units of State of the Czech Republic
    by Jaroslava Marhounová
  • 2009 Not very Known Author of Du Pont Model – Frank Donaldson Brown (1885 – 1965)
    by Petr Marek
  • 2009 The Relation between Financial Reporting Rules and Rules for Tax Base Determination
    by Danuše Nerudová
  • 2009 Impact of Revenue Recognition on Future Performance
    by Libuše Šoljaková
  • 2009 Ninety Years of Dynamic Balance Theory by Johann Wilhelm Eugen Schmalenbach (1873 – 1955)
    by Miloslav Janhuba
  • 2009 The Process of Contingent Liabilities Valuation for IFRS 3 Purposes
    by Tomáš Brabenec
  • 2009 Information on Revenues and Income in the Financial Statements of the Czech Companies
    by David Procházka
  • 2009 Implementing Sme’S Ifrs On Micro-Companies Issues
    by Ema Speranta MASCA & Larissa Margareta BATRÂNCEA & Bradut Vasile BOLOS
  • 2009 Issues On Implementation Of Ifrs For Smes
    by Ema Speranta MASCA & Irina Doina PASCAN & Larissa Margareta BATRÂNCEA
  • 2009 Accounting Policies of HEP d.d. Zagreb According to International Standards
    by Velimir Lovric
  • 2009 Trends of Voluntary Internet Reporting in Croatia: Analysis for the Period 2005 - 2007
    by Ivica Pervan
  • 2009 Considerations Regarding The Accounting Profession In Europe - Competitiveness And Professional Ethics
    by Hlaciuc Elena & Socoliuc Marian
  • 2009 PRESENTATION OF SUBSIDIES IN THE FINANCIAL REPORTS OF ECONOMIC ENTITIES a€“ NECESSITY AND IMPORTANCE
    by Hategan Camelia-Daniela & Imbrescu Carmen-Mihaela & Megan Ovidiu-Octavian
  • 2009 Quelques Propos Sur La Reforme Comptable. Le Cas De La Roumanie
    by Feleaga Niculae & Feleaga Liliana & Sandu Raluca & Avram Viorel
  • 2009 Ifrs 8 – Operating Segments
    by DUMBRAVA PARTENIE & Sucala Lucia & BOCHIS LEONICA & BREBAN LUDOVICA
  • 2009 National And International Approach To Financial Instruments
    by Briciu Sorin & Samara Silvia
  • 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 Tax Optimization Through Transfer Pricing, Common And Manipulative Practice
    by Cuzdriorean Dan Dacian & Jurcau Anca Sabina
  • 2009 Historical Cost Versus Fair Value
    by Cozma Ighian Diana
  • 2009 The Quality Of Accounting Data – An Absolute Requirement
    by Cozma Ighian Diana
  • 2009 Study Regarding The Ethics And Creativity In The Financial-Accounting Activity
    by Ciuhureanu Alina Teodora & Baltes Nicolae
  • 2009 Research Concerning Tanatogenesis In The Romanian Accountancy: The Case Of The Public Sector
    by Calu Daniela & Olimid Lavinia & Dumitru Madalina
  • 2009 Opinions On Allocation Of Profit Carried Forward To Dividends
    by Bunget Ovidiu-Constantin PhD
  • 2009 Comparative Analysis Regarding The Amortisation Of Non Current Assets In A National And International Context
    by Brabete Valeriu & Dragan Cristian
  • 2009 Study Concerning The Differences Between The Fourth Directive And Accounting Standards From Romania
    by BOTEZ DANIEL & PRAVAT CRISTINA IONELA
  • 2009 The Policy Of Prices An Important Element In Substantiation Of Penetration Strategy In New Market Segments
    by Boghean Florin & Hlaciuc Elena & Boghean Camen & Danila Morosan Lucia
  • 2009 Voluntary Internet Financial Reporting And Disclosure – A New Challenge For Romanian Companies
    by Bogdan Victoria & Pop Cosmina Madalina & Popa Dorina Nicoleta
  • 2009 Garanties De Bonne Ececution
    by BENGESCU MARCELA & DUMITRU MIHAELA
  • 2009 Contrats De Vente Comportant Une Clause De Reserve De Propriete
    by BENGESCU MARCELA & BENGESCU RALUCA
  • 2009 Study Regarding The Importance Of Accountancy Inside Organisations
    by Baltes Nicolae & Ciuhureanu Alina Teodora
  • 2009 A Strategic Approach Of Management Accounting
    by Almasan Alina Carmen & Grosu Corina
  • 2009 Effects Of Residual Value Revision On The Lessor’S Results In The Finance Lease Contracts
    by Tulvinschi Mihaela & Chirita Irina
  • 2009 Fiscal And Accountancy Aspects Concerning The Economic Activity Of Intra-Communitarian Goods Transport
    by PRAVAT IONELA CRISTINA & BOTEZ DANIEL
  • 2009 CANCELLATION OF A LEASING CONTRACT a€“ EVALUATING THE ASSET REGAINED
    by PAUNESCU MIRELA
  • 2009 From The Harmonization Need To The Spontaneous Accounting Harmonization
    by Mustata Razvan V. & Matis Dumitru
  • 2009 Harmonisierung Des Jahresabschlusses
    by Muresan Mariana Leontina & Ungureanu Camelia Alis & Fulop Melinda Timea
  • 2009 Searching For The Fair Story Behind Fair Value For Financial Instruments
    by Matis Dumitru & Bonaci Carmen Giorgiana
  • 2009 Accounting Treatment Of Web Design According To International Standards Of Financial Reporting Ias / Ifrs. An International And National Approach
    by Mates Dorel & Socoliuc Marian & Hlaciuc Elena
  • 2009 Procedures And Mechanisms For Prevention Of The Risk Of Financial Insolvency In The Banking System Through The Use Of Risk Provisions
    by Imbrescu Carmen-Mihaela & HaLLegan Camelia-Daniela & Megan Ovidiu-Octavian
  • 2009 Corporate Governance- A Transparency Index For The Romanian Listed Companies
    by Cuc Sunhilde & Kanya Hajnalka
  • 2009 Justifying Environmental Cost Allocation in a Multiple Product Firm: A Case Study
    by Collins C. Ngwakwe
  • 2009 Hacia una ordenación de las pequeñas empresas atendiendo a su posible situación de fracaso/Towards a Ranking of Smaller Companies According to Their Failure Risk
    by VERES FERRER, ERNESTO JESÚS & LABATUT SERER, GREGORIO & POZUELO CAMPILLO, JOSE
  • 2009 Railroad Regulation in the United States in the Nineteenth Century: A Lesson in International Accounting
    by Hidetoshi Yamaji
  • 2009 Liberty and Concordance in Book-Keeping
    by Mihai Ristea & Gheorghe Lepadatu & Corina Graziella Dumitru
  • 2009 Earnings Rounding-up Behavior and Earnings Management
    by Kuang-Ku Chen & Kuo-Chih Cheng & Mei-Ling Yang & Shao-Hsi Chung
  • 2009 Opportunity Cost, Excess Profit, and Counterfactual Conditionals
    by Carlo Alberto Magni
  • 2009 The Impact of Accounting Restatements on a Firm’s Cost of Public Debt
    by Anneleen Cornil
  • 2009 What Determines Goodwill Impairment?
    by Arnt Verriest & Ann Gaeremynck
  • 2009 The Estimation of the Equilibrium Real Exchange Rate for Romania
    by Bogdan Andrei Dumitrescu & Vasile Dedu
  • 2009 Transparency in Financial Statements (IAS/IFRS)
    by Gheorghe V. Lepadatu & Mironela Pirnau
  • 2009 Approach and research models of quality and business performance: a critical review
    by Luz María Marín Vinuesa
  • 2009 Informativeness of accounting earnings in family firms
    by Carolina Bona Sánchez & Jerónimo Pérez Alemán & Domingo Javier Santana Martín
  • 2009 Applications of Management and Cost Accounting In Republic History of Turkey
    by Seckin Gonen & Suleyman Yukcu
  • 2009 Finanzkrise: die Rolle der Rechnungslegung
    by Joachim Gassen
  • 2009 La gestion des résultats et les performances comptables à long terme des entreprises françaises émettrices d’actions
    by Hatem Mansali
  • 2009 Les relations entre les budgets et les systèmes de mesure de la performance non financière:une étude empirique
    by Christophe Germain
  • 2009 L’articulation ABC-CRM au service d’une gestion du couple coût-valeur:le cas d’une entreprise de micronutrition
    by Zouhair Djerbi
  • 2009 Le rôle de l’information de gestion dans la relation dirigeants-actionnaires:le cas des sociétés de capital investissement
    by Florence Cavelius & Philippe Dessertine
  • 2009 Evolution de la norme du contrôle interne dans le contexte public local
    by Julien Batac & David Carassus & Christophe Maurel
  • 2009 Diagnosis and Instrument of the Financial Analysis
    by Stefanita SUSU & Mihaela BIRSAN
  • 2009 How to Be a Good Entrepreneur in Our Days? Just Follow an Excellent Business Plan!
    by Emilia UNGUREANU & Felix-Constantin BURCEA
  • 2009 The Legal and Accounting Dimension of Pawn
    by Iuliana CENAR
  • 2009 The Anachronism of the Local Public Accountancy Determinate by the Accrual European Model
    by Riana Iren RADU & Eduard IONESCU
  • 2009 The Perspectives and the Opportunity of Evaluation from the Angle of the Relation Evaluation – Accounting – Reporting
    by Ligia ANTONESCU & Mihail ANTONESCU
  • 2009 Reverse Charging Purchases to Intra-Transportation Means in the Context of New Tax Regulations
    by Ecobici Nicolae & Busan Gabriela
  • 2009 Financial Audit and a Well Organized Accounting
    by Starcea Dumitru
  • 2009 The Analysis Of Financial Fragility’S Effects On Textile Industry With The Assistance Of Financial Ratios- 1992-2003 Analysis
    by Arman Aziz Karagul & Bilge Kagan Ozdemir
  • 2009 An Evaluation Of Transformations In Financial Performance Measurement In Terms Of Turkey
    by Murat Ertugrul
  • 2009 Ensuring The Quality Of Services By Making Costs Effective In The Management Of Rural Tourist Boarding Houses
    by Larisa Dragolea & Radu Matei Todoran
  • 2009 Objectives And Particularities Of Decisions In The Context Of Corporate Governance
    by Florin Boghean & Elena Hlaciuc & Lucia Morosan-Danila & Carmen Boghean
  • 2009 Passing From Accounting To Fiscal Depreciation
    by Marilena Zuca & Alice Tanta & Smaranda Andreea Trica
  • 2009 The Crisis And The Cost Management
    by Sorin Briciu & Florentina Sas
  • 2009 The Financial Performance In Higher Education Institutions. Informational Supports
    by Iuliana Cenar
  • 2009 Auditor Liability In Period Of Financial Crisis
    by Nicolae Todea & Ionela Cornelia Stanciu
  • 2009 The Importance Of Accounting Information In Crisis Times
    by Carmen Mihaela Scorte & Adina Cozma & Luminita Rus
  • 2009 Study Regarding The Accounting Activity Matter Tackled From The Efficiency Requirements
    by Alina Teodora Ciuhureanu & Nicolae Baltes
  • 2009 A Brief Review Of Creative Accounting Literature And Its Consequences In Practice
    by Diana Balaciu & Victoria Bogdan & Alina Beattrice Vladu
  • 2009 Cash-Flow Reporting Between Potential Creative Accounting Techniques And Hedging Opportunities Case Study Romania
    by Dumitru Matis & Alina Beattrice Vladu & Laura Negrea
  • 2009 The Impact Of The Introduction Of The Single European Currency In The Romanian Accounting System
    by Ph.D Student Stanculescu Mimi-Florina
  • 2009 The Financial-Accounting Specialists’ Adaptation To The Management Requirements
    by Lect. Ph.D Ciuhureanu Alina Teodora & Prof. Ph.D. Baltes Nicolae & Prof. Ph.D Gorski Hortensia
  • 2009 The Opinion Of The American Legislators On The Balance Sheet
    by Lect. Ph.D Ovidia Doinea
  • 2009 The Economic And Legal Framework Of The International Relations: A Conceptual Approach
    by Assist. Ph.D. Paul – Bogdan Zamfir
  • 2009 The Necesity For Auditing The Financial-Accounting Activity
    by Ph.D Student Calota George & Assist. Ph.D Student Vînatoru Sorin-Sandu
  • 2009 An Approach Of The Relationship Between Financial Audit And Accounting Financial Controlling
    by Assoc. Prof. Ph.D Madalina Bogdan
  • 2009 The Politics Of Financial Auditing
    by Assist. Ph.D Student Vinatoru Sorin-Sandu & Prof. Ph.D Domnisoru Sorinel
  • 2009 The Competences And The Impact Of Evaluation Categories On The Fidelity Of Accounting Information
    by Assoc Prof. Ph.D Mihai Antonescu & Ph.D Student Ligia Antonescu
  • 2009 The audit risk associated to the depreciation adjustments of the tangible assets during the financial instability period
    by Adela SOCOL & Szora Attila TAMAS
  • 2009 Statutory Audit
    by Prof. Ana MORARIU1, Ph. D & Prof. Sorinel Domnişoru2, Ph. D & Ec. Tanţi CERCEL3 Ph.D candidate
  • 2009 Innovations Of The Abc Method In The Cost Calculation
    by Ionescu Ion
  • 2009 A new approach on evaluation and accounting information specific to bankruptcy
    by Daniel GOAGR & Laura GIURC- VASILESCU
  • 2009 Cost Analysis of Good Practice – a Case Study for Dentistry Services in Romania
    by Dutescu Adriana & Ponorîca Andreea Gabriela & Stanila Georgiana Oana
  • 2009 Pleading for the management controller profession in the trade area
    by Mihaela Dumitrana & Mariana Gl?van & M?d?lina Dumitru
  • 2008 Managerial Ownership and Accounting Conservatism: Empirical Evidence from Japan
    by Akinobu Shuto & Tomomi Takada
  • 2008 L'analyse financière de l'entreprise
    by Colasse, Bernard
  • 2008 La comptabilité comme instrument de modélisation de l'entreprise
    by Colasse, Bernard
  • 2008 La fièvre des filiales chez AFC (1921-1939) : Consolidation des comptes et reporting
    by Bensadon, Didier
  • 2008 De la reddition des comptes des commerçants à l’appréciation du gouvernement de l’entreprise : l’évolution du rôle des experts comptables judiciaires depuis le Code de commerce de 1807
    by Charrier, Emmanuel
  • 2008 Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model
    by Stolowy, Hervé & Richard, Jacques & Ding, Yuan
  • 2008 Règlement des faillites et pratiques judiciaires. De l’entre-soi à l’expertise du syndic (1673-1889)
    by Coquery, Natacha & Praquin, Nicolas
  • 2008 Pertes, dépréciations et moins-values
    by Thuelin, Elisabeth
  • 2008 Comptabilité de gestion (5e éd.)
    by Bouquin, Henri
  • 2008 Economic Properties of Recognized Intangibles under Domestic Accounting Standards: Evidence from European Capital Markets
    by Escaffre, Lionel & Ramond, Olivier & Casta, Jean-François
  • 2008 IAS/IFRS: uno sguardo d’insieme, con specifico riferimento all’iscrizione in bilancio delle partecipazioni / IAS/IFRS: an overview, with specific reference to the accounting of shareholdings
    by De Angelis, Lorenzo
  • 2008 Türkiye’deki muhasebe meslek mensuplarının etik karar alımlarında çok boyutlu etik ölçeğinin geçerliliği üzerine bir araştırma
    by N.Mine TÜKENMEZ & Nilgün KUTAY & G. Cenk AKKAYA
  • 2008 Sivil Toplum Kuruluşlarında Muhasebe Şeffaflığı
    by M. Fatih GÜNER & M. Ünsal MEMİŞ
  • 2008 Türk muhasebe meslek mensuplarının kişisel değerlerinin belirlenmesine yönelik bir araştırma
    by Nilgün KUTAY & N. Mine TÜKENMEZ & G. Cenk AKKAYA
  • 2008 Son düzenleme ve gelişmeler kapsamında bağımsız denetim ve muhasebe-denetim mesleğinin rolü: Sermaye piyasaları açısından bir değerlendirme
    by Ali ALP & Zafer SAYAR
  • 2008 Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG
    by Henselmann, Klaus & Kaya, Devrimi
  • 2008 Earnings management and audit adjustments: An empirical study of IBEX 35 constituents
    by Oriol Amat & Oscar Elvira & Petya Platikanova
  • 2008 Measuring intangibles' productivity. Empirical evidence from Spanish firms
    by Ester Oliveras & David Castillo
  • 2008 Why is it so Hard to Value Intangibles? Evidence from Investments in High-Technology Start-Ups
    by GAVIN C REID & JULIA A SMITH
  • 2008 Earnings Management and Contest to the Control: An Analysis of European Family Firms
    by Jara-Bertin, Mauricio & López-Iturriaga, Félix J.
  • 2008 On the Interplay between Strategy and Management Control Systems
    by Aernoudts, R.H.R.M. & De Heer, M.A.
  • 2008 Historia de un romance singular: encuentros y desencuentros de la partida doble en México
    by Batiz-Lazo, Bernardo & Hernandez-Borreguero, Julian & Maixe-Altes, J. Carles & Nu~ez-Torrado, Miriam
  • 2008 Thought and Behavior Contagion in Capital Markets
    by Hirshleifer, David & Teoh, Siew Hong
  • 2008 Thought and Behavior Contagion in Capital Markets
    by Hirshleifer, David & Teoh, Siew Hong
  • 2008 Governança corporativa e divulgação de relatórios financeiros anuais
    by Amaral, Hudson & Iquiapaza, Robert & Tomaz, Wesley & Bertucci, Luiz
  • 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 IAS 1 Presentation of Financial Statements - A Closer Look
    by Muthupandian, K S
  • 2008 IFRS 6 exploration for and evolution of mineral resources - a closer look
    by Muthupandian, K S
  • 2008 IFRS 8 Operating Segments - A Closer Look
    by Muthupandian, K S
  • 2008 IAS 12 Income Taxes - A Closer Look
    by Muthupandian, K S
  • 2008 IAS 11 Construction Contracts - A Closer Look
    by Muthupandian, K S
  • 2008 IAS 10 Events After the Reporting Period - A Closer Look
    by Muthupandian, K S
  • 2008 IFRS 7 Financial Instruments: Disclosures - A Closer Look
    by Muthupandian, K S
  • 2008 Experience of other Nations in Convergence to IFRS
    by Muthupandian, K S
  • 2008 IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors – A Closer Look
    by Muthupandian, K S
  • 2008 IAS 7, Statement of Cash Flows – A Closer Look
    by Muthupandian, K S
  • 2008 IAS 2, Inventories - A Closer Look
    by Muthupandian, K S
  • 2008 The methodological steps in management accounting and cost calculation - A comparative analysis between the traditional methods used in Romania and the Activity-Based Costing (ABC) method
    by Căpuşneanu, Sorinel/I & Lepădatu, Gheorghe/V
  • 2008 Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania
    by Căpuşneanu, Sorinel/I & Lepădatu, Gheorghe/V
  • 2008 The ABC-method (Activity-Based Costing) and the transversal organization of enterprises in the steel industry of Romania
    by Căpuşneanu, Sorinel & Lepădatu, Gheorghe
  • 2008 The value-added statement: An appeal for standardisation
    by Arangies, G & Mlambo, Chipo & Hamman, W D & Steyn-Bruwer, B W
  • 2008 Annualy/Yearly Financial Situations in European Frame
    by Paliu-Popa, Lucia & Cumpănaşu, Petruţa-Elena
  • 2008 The Justifying Documents – the Accounting Registration Base of the Works and Services Executed By Third Parties
    by ciumag, marin & ciumag, anca
  • 2008 The Taxation and Accountancy of Luncheon Voucher
    by Ciumag, Marin
  • 2008 The Role of Batch Costing and Cost Accounting in the Managerial Process
    by Ciumag, Marin & Ciumag, Anca
  • 2008 The effects of stock options accounting regulation on corporate governance: A comparative European study
    by Butzbach, Olivier & Di Carlo, Ferdinando
  • 2008 Solutii pentru masurarea calitatii informatiei contabile
    by Deaconu, Adela & Filip, Crina & Buiga, Anuta
  • 2008 Banking accountancy of transaction titles operations
    by Troaca, Victor
  • 2008 Yearly balance sheet and the account for profit and loss made by banking societies
    by Troaca, Victor
  • 2008 Strengthening the annual financial statements of the banks
    by Troaca, Victor & Troaca, Mihaela-Elvira
  • 2008 Accounting Information - Power Instrument for Advanced Management in Knowledge Based Organizations
    by Potecea, Olga & Gabroveanu, Emilia & Radneantu, Nicoleta
  • 2008 The Book-Keeping of Inside-Community Transactions
    by Paliu-Popa, Lucia
  • 2008 Book Keeping of International Commercial Transactions
    by Paliu-Popa, Lucia
  • 2008 Fiscal and Book-Keeping Issues Regarding Financing Through Leasing System in European Context
    by Paliu-Popa, Lucia
  • 2008 Comparative Survey on the Records of Fixed Assets of Companies and Public Institutions
    by Ecobici, Nicolae
  • 2008 IPSAS versus National Norms on Public Institutions' Own Capitals
    by Ecobici, Nicolae
  • 2008 Financial-Accounting Settlements Applying in 2008
    by Antonescu, Mihai & Antonescu, Ligia
  • 2008 Splitting Up Value: A Critical Review of Residual Income Theories
    by Carlo Alberto, Magni
  • 2008 The transition to IFRS: disclosures by Portuguese listed companies
    by Patricia Teixeira Lopes & Rui Couto Viana
  • 2008 Accounting for Defined Benefit Plans: An International Comparison of Exchange-Listed Companies
    by Clara Severinson
  • 2008 What is a Company Really Worth? Intangible Capital and the "Market to Book Value" Puzzle
    by Charles R. Hulten & Xiaohui Hao
  • 2008 Capital Structure and Debt Structure
    by Joshua D. Rauh & Amir Sufi
  • 2008 Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors
    by Sharon Katz
  • 2008 Footnotes Aren't Enough: The Impact of Pension Accounting on Stock Values
    by Julia Coronado & Olivia S. Mitchell & Steven A. Sharpe & S. Blake Nesbitt
  • 2008 Differences in Social Preferences - Are They Profitable for the Firm?
    by Küpper, Hans-Ulrich & Sandner, Kai
  • 2008 Balancing Performance Measures When Agents Behave Competitively in an Environment With Technological Interdependencies
    by Sandner, Kai
  • 2008 Abnormal Accrual, Informed Trader, and Long-Term Stock Return: Evidence from Japan
    by Katsuhiko Muramiya & Kazuhisa Otogawa & Tomomi Takada
  • 2008 Determinantes de la divulgación de información previsional en España: un análisis de las empresas del ibex 35
    by Marco Trombetta & Francisco Bravo Urquiza & María Cristina Abad Navarro
  • 2008 Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?
    by Joachim Gassen
  • 2008 The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements
    by Gjerde, Øystein & Knivsflå, Kjell Henry & Sættem, Frode
  • 2008 Market Reaction to the Adoption of IFRS in Europe
    by Christopher S. Armstrong & Mary E. Barth & Alan D. Jagolinzer & Edward J. Riedl
  • 2008 Organizational Design and Control across Multiple Markets: The Case of Franchising in the Convenience Store Industry
    by Dennis Campbell & Srikant M. Datar & Tatiana Sandino
  • 2008 Zur Herstellkostenuntergrenze des BilMoG
    by Lengsfeld, Stephan & Wielenberg, Stefan
  • 2008 Do we measure what we get?
    by Jennifer Kunz
  • 2008 The Effect of Audit Standards on Fraud Consultation and Auditor Judgment
    by Gold-Nöteberg, A.H. & Knechel, W.R. & Wallage, P.
  • 2008 CEO compensations in a stakeholders' regime : an empirical investigation with French listed companies
    by Cazavan-Jeny, Anne & Margaine, Julien & Missonier-Piera, Franck
  • 2008 Supply and demand for European accounting research. Evidence from EAA congresses
    by Cazavan-Jeny, Anne & Jeanjean, Thomas
  • 2008 The governance of intangibles: Rethinking financial reporting and the Board of directors
    by Yuri Biondi & Antoine Rebérioux
  • 2008 The Degradation of Distorted Performance Measures
    by Randolph Sloof & Mirjam van Praag
  • 2008 Dynamic Tax Depreciation Strategies
    by De Waegenaere, A.M.B. & Wielhouwer, J.L.
  • 2008 On the Effects of the Degree of Discretion in Reporting Managerial performance
    by De Waegenaere, A.M.B. & Wielhouwer, J.L.
  • 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 Value Relevance of Summary Accounting Income Measures: Evidence from Major European Capital Markets
    by Lin, Stephen & Ramond, Olivier & Casta, Jean-François
  • 2008 Le recours croissant aux évaluateurs externes dans le cadre des normes IFRS : Conséquences pour l’auditeur
    by Compernolle, Tiphaine & Bouden, Inès
  • 2008 Pertinence d’une mesure du résultat en juste valeur: le cas des banques françaises
    by Ben Hamida, Nessrine
  • 2008 De la genèse du nouveau Conseil National de la Comptabilité (2007) : un cas d’isomorphisme institutionnel ?
    by Pochet, Christine & Colasse, Bernard
  • 2008 Roles of accounting practice in a public setting: the case of the Parisian Great Exhibitions (1855-1900)
    by Michaïlesco, Céline & Fabre, Karine
  • 2008 Le contrôle des projets d’innovation de haute technologie
    by Persiaux, François & Berland, Nicolas
  • 2008 On ne gère bien que ce que l’on mesure
    by Berland, Nicolas & Chevalier-Kuszla, Catherine & Sponem, Samuel
  • 2008 Reactions to reading “Remaining consistent with method? An analysis of grounded theory research in accounting”: A comment on Gurd
    by Joannides, Vassili & Berland, Nicolas
  • 2008 Grounded theory : quels usages dans les recherches en contrôle de gestion ?
    by Berland, Nicolas & Joannides, Vassili
  • 2008 Actor-networks and the diffusion of management accounting innovations : a comparative study
    by Levant, Yves & Alcouffe, Simon & Berland, Nicolas
  • 2008 Data games. Sharing public goods with exclusion
    by Pierre, DEHEZ & Daniela, TELLONE
  • 2008 IFRS and the Need for Non-Financial Information
    by Tristan Boyer & Elena Chane-Alune
  • 2008 IFRS and the Need for Non-Financial Information
    by Tristan Boyer & Elena Chane-Alune
  • 2008 IFRS and the Need for Non-Financial Information
    by Tristan Boyer & Elena Chane-Alune
  • 2008 Data games. Sharing public goods with exclusion
    by DEHEZ, Pierre & TELLONE, Daniela
  • 2008 Budgetary and accounting experience in public sector- comparative case study
    by Rodica Gabriela Blidisel & Adina Popa & Andra Pop
  • 2008 Investor relations on the internet. An empirical study of Romanian listed companies
    by Adina Popa & Rodica Gabriela Blidisel & Andra Pop
  • 2008 Change Management – Wandlungsprozesse erfolgreich planen und umsetzen
    by Claus Steinle & Bernd Eggers & Friedel Ahlers
  • 2008 Consideraţii Teoretice Privind Evaziunea Fiscală Vs Frauda Fiscală
    by Dinga, Emil
  • 2008 Trends in non-financial reporting
    by Adina Popa
  • 2008 The Role of Trust in the Resource Allocation Process of an Old University
    by Melina M. Manochin
  • 2008 Discussion of "Distorted Performance Measurement And Relational Contracts"
    by Christian Riegler
  • 2008 Distorted Performance Measurement And Relational Contracts
    by Jörg Budde
  • 2008 Impact of Lease Capitalization on Financial Ratios of Listed German Companies
    by Rolf Uwe Fülbier & Jorge Lirio Silva & Marc Henrik Pferdehirt
  • 2008 Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania
    by Jonas MACKEVICIUS & Jiří Strouhal & Svetlana ZVEROVICH
  • 2008 Measuring Performance – Conceptual Framework Questions
    by Jaroslav Wagner
  • 2008 Requirements for Performance Management Systems: A Delineation of the Comprehensive Set of Criteria
    by Bartłomiej NITA
  • 2008 Various Versions of Managerial Income Statement
    by Alžbeta Foltínová & Michal Budinský
  • 2008 Question Marks over Foreign Entities
    by Jaroslava Roubíčková
  • 2008 Bankruptcy and Ways of Bankruptcy Solution in the Czech Republic according to New Legislation
    by Monika Randáková
  • 2008 Accounting Systems in Czech Lands since the 18th Century by Present
    by Milan Hrdý & Denisa Plachá
  • 2008 Fair Value Measurement – Obstacle or Benefit of Financial Accounting and Reporting?
    by Marcela Žárová
  • 2008 Full Goodwill – New Phenomenon in Business Combinations Reporting
    by Vladimír Zelenka
  • 2008 Provisions – Automatic Ensuring Sufficient Cash or Not
    by Václav Černý
  • 2008 Effect of Exchange Rate Differences Relating to Receivables and Payables in Consolidated Financial Statement
    by Marie Zelenková
  • 2008 Financial Statement of Micro-enterprises: Continually Open Question
    by Dana Kovanicová
  • 2008 Accounting Profit/Loss and Tax Base
    by Libuše Müllerová
  • 2008 Conceptual Changes in Accounting for Business Combination
    by Jiří Pelák
  • 2008 Valuation of Insurance Contracts
    by Jiřina Bokšová
  • 2008 Three major types of the financial decision making in enterprise
    by Marie Míková
  • 2008 Accounting versus Tax Depreciation
    by Dana Dvořáková
  • 2008 Business as Result of Managerial Decision Making
    by Bohuslava Knapová
  • 2008 Enforcement Mechanism in the Framework of Translation Internal Market Rules into National Law in Europe
    by Marcela Žárová
  • 2008 Value Changes and Their Reflections in Accounting Information
    by Miloslav Janhuba
  • 2008 Financial Statement’s Standard Setting Strategy: Rules-Based or Principles Based?
    by Dana Kovanicová
  • 2008 Online Financial Reporting Disclosure Requirements Across Central and Eastern European Countries
    by Bogdan Victoria & Popa Dorina Nicoleta
  • 2008 A comparative study on accounting heredity: the case of ex soviet countries versus other eastern european countries
    by Ristea Mihai & Artemisa Calu Daniela & Olimid Lavinia & Guse Gina Raluca & Guse Gina Raluca
  • 2008 Aspects Regarding Corporate Mandatory And Voluntary Disclosure
    by Popa Adina & Peres Ion
  • 2008 Transfer Prices: Mechanisms, Methods And International Approaches
    by Pop Cosmina & Pop Valer & Balaciu Diana
  • 2008 The Improvement Process of the Romanian Educational Accounting System Toward a Global Economic Environment
    by Mutiu Alexandra Ileana & Tiron Tudor Adriana & Ienciu Alin Ionel
  • 2008 Conceptual Difficulties And The Feasibility Of Policies
    by Feleaga Liliana & Feleaga Niculae & Vasile Cristina Mioara
  • 2008 Valuation of Inventories Considering the Fair Value Options
    by Deaconu Adela & Bonaci Carmen & Popa Ioan
  • 2008 Aspects Regarding The Application Of Direct-Costing In Taking The Managerial Decisions
    by Briciu Sorin & Sas Florentina
  • 2008 Valoarea actualizată netă şi valoarea actualizată ajustată
    by Jugrin Anamaria
  • 2008 Behavior of Nonprofit Organizations in For-Profit Markets: The Curious Case of Unprofitable Revenue-Raising Activities
    by Maxim Sinitsyn & Burton A. Weisbrod
  • 2008 The Effects of Differential Taxation on Managerial Effort and Risk Taking
    by Rainer Niemann
  • 2008 Una revisión de conjunto de la economía de los intangibles
    by PULIDO SAN ROMÁN, Antonio
  • 2008 Disclosure and liquidity in a driven by orders market: Empirical evidence from panel data
    by Mónica Espinosa & Mikel Tapia & Marco Trombetta
  • 2008 Evidence of income-decreasing earnings management before labour negotiations within the firm
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  • 2008 Internal and External Factors on Firms’ Transfer Pricing Decisions: Insights from Organization Studies
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  • 2007 Accrual Accounting Experience In The Romanian Public Higher Education Sector
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  • 2007 Accruals and Aggregate Stock Market Returns
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  • 2007 An Introduction to International Financial Reporting Standards
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  • 2007 Estimates of the Magnitude of Financial and Tax Reporting Conflicts
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  • 2007 A Sum&Discount Method for Appraising Firms: An Illustrative Example
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  • 2007 A Sum&Discount Method for Appraising Firms: An Illustrative Example
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  • 2007 On the optimality of the full cost pricing
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  • 2007 Auswirkungen der IFRS-Umstellung auf die Risikoprämie von Unternehmensanleihen - Eine empirische Studie für Deutschland, Österreich und die Schweiz
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  • 2007 Longitudinal Study on the Performance of U.S. Pharmaceutical Firms: The Increasing Role of Marketing
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  • 2007 The Impact of Media Attention on the Use of Alternative Earnings Measures
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  • 2007 Industry Valuation Driven Earnings Management
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  • 2007 Control at a distance as self-control: the renewal of the myth of control through technology
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  • 2007 Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model
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  • 2007 Exporting professional models: the expansion of the multinational audit firm and the transformation of the French accountancy profession since 1970
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  • 2007 Automatisation des tableaux de bord et cohérence du contrôle de gestion:à propos de deux cas
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  • 2007 Automation of dashboards and the coherence of organizations: paradoxes and ambiguities based on two particular case studies
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  • 2007 Value relevance of comprehensive income and its components: Evidence from major European capital markets
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  • 2007 Évaluation empirique des impacts des évènements ayant abouti à l'adoption de l'IAS 39 sur les cours boursiers des banques françaises cotées
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  • 2007 Intangible investments & accounting numbers : usefulness, informativeness, and relevance on the European stock markets
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  • 2007 How Accounting for Goodwill relies on Underlying Assumptions : a Historical Approach
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  • 2007 Contrôle et RSE aux frontières de l’entreprise : la gestion responsable de la relation fournisseurs dans les grands groupes industriels
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  • 2007 Le contrôle de gestion : repères perdus, espaces à retrouver
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  • 2007 Evaluation empirique des impacts des événements ayant abouti à l'adoption de l'IAS 39 sur les cours boursiers des banques françaises cotées
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  • 2007 Management, Utopian Thinking and Accountancy: the French Case of the Entrepreneur Godin
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  • 2007 Les informations comptables répondent-elles aux besoins informationnels des banquiers lors de l'octroi d'un crédit à une entreprise ?
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  • 2007 Les "French Tableaux de Bord" (1885-1975). L'invention du microscope managérial
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  • 2007 De l'efficacité des mesures de convergence pour préparer la passage aux IAS/IFRS en France
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  • 2007 Une étude exploratoire des règles et pratiques françaises et internationales en matière de traitement comptable des actifs incorporels
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  • 2007 Les fondements d'un modèle de mesure de la communication pour le contrôle de gestion : une étude Delphi
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  • 2007 Conception d’un système de mesure des performances : divergences entre contrôleurs de gestion et managers. Cas d’un groupe industriel français
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  • 2007 Les IFRS et les besoins en informations non financières
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  • 2007 Les IFRS et les besoins en informations non financières
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  • 2007 Les IFRS et les besoins en informations non financières
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  • 2007 Shapley compensation scheme
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  • 2007 Cost stickiness revisited: Empirical aplication for farms
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  • 2007 Empirical Study on Costs and Incomes of Organic Farming
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  • 2007 Contabilitatea si Societatea Cunoasterii
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  • 2007 The SEC’S MD&A: Does it Meet the Informational Demands of Investors?– A Conceptual Evaluation –
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  • 2007 Conference of Department of Management Accounting: Modern Attitudes toward Performance Measurement and Its Information Support
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  • 2007 Přístupy k vědeckému výzkumu v oblasti vypovídací schopnosti finančního účetnictví na případu statě Katariny Hellström na téma Významnost informací finančního účetnictví v transformujících se ekonomikách
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  • 2007 Accounting Information and Share Values
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  • 2007 Impact of Accounting Methods on Judgement of Analysts – Inspiration by the Hopkins, Houston and Peters Paper ‘Purchase, Pooling, and Equity Analysts’ Valuation Judgement’
    by Vladimír Zelenka
  • 2007 Deferred Income Tax in the Czech Republic
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  • 2007 Relationship of Management and Financial Accounting
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  • 2007 Research Work in IAS/IFRS – IAS/IFRS and Czech Accounting System and Comparison
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  • 2007 International Regulation of Financial Reporting: Genesis, Development and Present
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  • 2007 Management Accounting Systems Adoption in Startup Companies
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  • 2007 Research and Development and Innovation Promotion
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  • 2007 Main risk areas in using return on investment in financial decision making
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  • 2007 Prepayments for Purchase of Property, Plant and Equipment
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  • 2007 Discussion about Ex Post and Ex Ante Transfer Prices Adjustments
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  • 2007 The Adoption of IAS in Europe
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  • 2007 Transfer Pricing
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  • 2007 About One Problem when Applying IFRS in Small and Medium-sized Enterprises
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  • 2007 Critical View of Relation between Tax and Financial Reporting with the Emphasis on Existence of Two Financial Reporting Systems in One Jurisdiction
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  • 2007 Polish Contribution to Discussion about True and Fair View in Accounting
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  • 2007 The Strategic System of the Performance Measurement of the Entrepreneurial Company
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  • 2007 Harmonization of Accounting in Governments and in Local Governments ABSTRACT The highest demands are currently made on public finance system. Among them belongs: to introduce such systems of budgeting which ensure proper administration and sufficient
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  • 2007 Institutional View of Accounting
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  • 2007 Segment Reporting
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  • 2007 Corporate Groups and Stock Pricing in Japan –Information Transfer Effects of Earnings Forecast Revision-
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  • 2007 The Problems of Accounting in a Public Institution: The Case of Slovenia
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  • 2007 The Auditor's Going-Concern Opinion Decision
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  • 2007 El análisis de preferencias: Un nuevo enfoque para el estudio de la rentabilidad
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  • 2006 Competing institutional trajectories in organization
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  • 2006 International Financial Reporting Standards and Market Efficiency: A European Perspective
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  • 2006 International Financial Reporting Standards and Market Efficiency: A European Perspective
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  • 2006 International Financial Reporting Standards and Market Efficiency: A European Perspective
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  • 2006 The Impact of International Financial Reporting Standards on Market Microstructure in Europe
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  • 2006 The Impact of International Financial Reporting Standards on Market Microstructure in Europe
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  • 2006 Towards a Theory of the Credit-Risk Balance Sheet (II). The Evolution of its Structure
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  • 2006 Common factors and balance sheet structure of major European banks
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    by Nicolas Praquin
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  • 2005 Analyse longitudinale de la consolidation des comptes
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  • 2005 Alexander Hamilton Church, Henry Laurence Gantt : Qui a inventé l'imputation rationnelle ?
    by Bouquin, Henri
  • 2005 William G. Ouchi : du contrôle à la théorie Z : un cadre conceptuel
    by Bouquin, Henri
  • 2005 Peter Miller : les dispositifs de contrôle comme technologies de gouvernement
    by Pezet, Anne
  • 2005 Robert Newton Anthony : la référence
    by Bouquin, Henri
  • 2005 Harold Sidney Geneen : "Les chiffres vous rendent libre. Libre de manager ! "
    by Bouquin, Henri
  • 2005 Donaldson Brown : R=T x P
    by Bouquin, Henri
  • 2005 Emile Rimailho : calcul de coûts et société
    by Bouquin, Henri & Lemarchand, Yannick
  • 2005 La régulation comptable entre public et privé
    by Colasse, Bernard
  • 2005 Les fondements du contrôle de gestion
    by Bouquin, Henri
  • 2005 Système comptable Français et normes IFRS
    by Richard, Jacques & Collette, Christine
  • 2005 Robert L. Simons : pour une théorie générale du contrôle des organisations complexes ?
    by Chevalier-Kuszla, Catherine
  • 2005 Comptabilité générale
    by Colasse, Bernard
  • 2005 Histoire de la comptabilité, du management et de l'audit
    by Zimnovitch, Henri & Pezet, Anne
  • 2005 Le Crédit Lyonnais d'Henri Germain et la représentation comptable
    by Praquin, Nicolas
  • 2005 Comment valoriser la trésorerie ?
    by Batsch, Laurent & Faure-Jarrosson, Benoît
  • 2005 Falsifications et manipulations comptables
    by Praquin, Nicolas & Lemarchand, Yannick
  • 2005 Les normes comptables IFRS expliquées aux non spécialistes
    by Batsch, Laurent
  • 2005 Interactive budgetary control and management by objectives : evidence from a case study
    by Berland, Nicolas & Sponem, Samuel
  • 2005 La comptabilité de gestion de gestion : outil d'information oudispositif de connaissance ? La perception des managers
    by BELDI, Adel & Cheffi, Walid
  • 2005 Knowledge transdisciplinarity through research in Accounting, Management control and Auditing : a bibliometric study of the French CCA review
    by Chtioui, Tawhid & Soulerot, Marion
  • 2005 La qualité de la communication financière et la structure de propriété : le cas français
    by Ben Ali, Chiraz
  • 2005 Les marchés financiers valorisent-ils correctement l'investissement immatériel?
    by Casta, Jean-François & Ramond, Olivier
  • 2005 Stock-options et actions gratuites : analyse comptable des rémunérations en actions
    by Casta, Jean-François
  • 2005 French Banks Confronted To IAS 39
    by Ben Hamida, Nessrine
  • 2005 Research in accounting : What is done in top reviews ?
    by Rougès, Véronique
  • 2005 Intangible investments & accounting numbers: usefulness, informativeness, and relevance on the European stock markets
    by Casta, Jean-François & Ramond, Olivier & Escaffre, Lionel
  • 2005 La mesure de performance societale à l'aune de l'instrumentation comptable et financière
    by Quairel, Françoise
  • 2005 Control and change : a neo-institutional perspective
    by Sponem, Samuel & Dambrin, Claire & Lambert, Caroline
  • 2005 Editorial
    by Chabrak, Nihel
  • 2005 Goodwill and IAS/IFRS : an empirical study of French listed groups
    by Farjaudon, Anne-Laure & Fabre, Karine
  • 2005 Towards intangible assets recognition : an empirical study of French CAC 40 companies
    by Farjaudon, Anne-Laure & Fabre, Karine
  • 2005 Le principe de fixité du capital social : une étude juridique et comptable du concept (1807-1947)
    by Praquin, Nicolas
  • 2005 L'interrégulation par l'élaboration d'éléments communs - exemple des normes comptables
    by Nussenbaum, Maurice
  • 2005 Brand valuation at the crossroad of researches in Accounting, Finance, Management Control and Marketing
    by Farjaudon, Anne-Laure
  • 2005 Jean Dumarchey : le contrôle de la valeur, clé de lecture d'une œuvre de théorie comptable
    by Charrier, Emmanuel
  • 2005 Valorisation et analyse comptable des rémunérations en actions
    by Casta, Jean-François & Dalbarade, Jean-Marcel
  • 2005 Enron : Widespread Myopia
    by Daidj, Nabyla & Chabrak, Nihel
  • 2005 Les indicateurs de création de valeur : quelle utilisation ?
    by David, Gilles
  • 2005 Déconstruction du discours de l’école de Rochester : Utilisation de Jacques Derrida par le courant critique en comptabilité
    by Chabrak, Nihel
  • 2005 The Politics of Transcendence: Hermeneutic phenomenology and Accounting Policy
    by Chabrak, Nihel
  • 2005 The concept of fair value in French and German accounting regulations from 1673 to 1914 and its consequences for the interpretation of the stages of development of capitalist accounting
    by Richard, Jacques
  • 2005 De l'intégration du développement durable dans la stratégie au pilotage et à l'instrumentation de la performance globale
    by Moquet, Anne-Catherine
  • 2005 Analyse des facteurs explicatifs de la publication des rapports sociétaux en France
    by Damak-Ayadi, Salma
  • 2005 Jean Dumarchey (1874-1946) : une contribution à la théorie du bilan et de la valeur
    by Michaïlesco, Céline
  • 2005 Raymond John Chambers: pour une comptabilité continuellement actuelle
    by Colasse, Bernard
  • 2005 Anforderungen an ein betriebswirtschaftliches Risikomanagement unter Berücksichtigung nationaler und internationaler Prüfungsstandards
    by Pampel, Katrin
  • 2005 Konzipierung und Einführung der Prozesskostenrechnung als eines Bestandteils des Qualitätsmanagements in der öffentlichen Verwaltung
    by Kinder, Kathrin
  • 2005 Kapitalerhaltung bei Anwendung der erfolgsneutralen Stichtagskursmethode zur Währungsumrechnung
    by Weber, Christoph
  • 2005 Financing the embedded value of life insurance portfolios
    by Hölscher, Luise & Harding, Perham & Becker, Gernot M.
  • 2005 Institutional Investors and the Information Content of Earnings Announcements: The Case of Poland
    by Tavakkol, Amir & Korczak, Piotr
  • 2005 Comparing the value revelance of R&D reporting in Germany: standard and selection effects
    by Ramb, Fred & Reitzig, Markus
  • 2005 Economic Impact of 'Regulation on Corporate Governance': Evidence from India
    by Asish K. Bhattacharyya & Sadhalaxmi Vivek Rao
  • 2005 Private equity investments and disclosure policy
    by Beuselinck, C. & Deloof, M. & Manigart,S.
  • 2005 Manipulation of earnings reports in Spain - some evidence
    by Oriol Amat & Catherine Gowthorpe & Jordi Perramon
  • 2005 Pension plan funding and stock market efficiency
    by Francesco Franzoni & José M. Marín
  • 2005 Venture Capital Investor Behaviour in the Backing of UK High Technology Firms: Financial Reporting and the Level of Investment
    by Gavin C. Reid & Julia A. Smith
  • 2005 Private Equity Investments and Disclosure Policy
    by C. BEUSELINCK & M. DELOOF & S. MANIGART
  • 2005 Around-the-Clock Media Coverage and the Timing of Earnings Announcements
    by Bagnoli, Mark & Clement, Michael & Watts, Susan G.
  • 2005 Management Accounting Change and ERP, an Assessment of Research
    by Aernoudts, R.H.R.M. & Boom, T. van der & Vosselman, E.G.J. & Pijl, G.J. van der
  • 2005 Using Option Theory and Fundamentals to Assessing Default Risk of Listed Firms
    by Papanastasopoulos, George
  • 2005 Informatia contabila si controlul fiscal
    by ciumag, marin
  • 2005 Contabilitatea si raportarea operatiilor privind impozitul pe profit
    by ciumag, marin
  • 2005 On decomposing net final values: EVA, SVA, and shadow project
    by Magni, Carlo Alberto
  • 2005 A Model of R&D Capitalization
    by Gamal Atallah
  • 2005 Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments
    by Michael Greenstone & Paul Oyer & Annette Vissing-Jorgensen
  • 2005 The Value Spread as a Predictor of Returns
    by Naiping Lu & Lu Zhang
  • 2005 Bank-Tax Conformity for Corporate Income: An Introduction to the Issues
    by Michelle Hanlon & Terry Shevlin
  • 2005 El Gobierno Corporativo Y Las Practicas De Earnings Management: Evidencia Empirica En España
    by Belén Gill de Albornoz & Beatriz García Osma
  • 2005 Earnings Management As An Explanation Of The Equity Issue Puzzle
    by María Jesús Pastor & Francisco Poveda
  • 2005 Contabilidad Regulatoria: Las AFP Chilenas, 1993-2003
    by Salvador Valdés & Iván Marinovic
  • 2005 Worldscope meets Compustat: A Comparison of Financial Databases
    by Christian Weiner & Niels Ulbricht
  • 2005 Selecting Comparables for the Valuation of European Firms
    by Ingolf Dittmann & Christian Weiner
  • 2005 The Rate of Return of Pay-As-You-Go Pension Systems: A More Exact Consumption-Loan Model of Interest
    by Settergren, Ole & Mikula, Boguslaw D.
  • 2005 Relationship banking and SMEs: a theoretical analysis
    by Baas, Timo & Schrooten, Mechthild
  • 2005 The Value Relevance of Financial Reporting on the Oslo Stock Exchange over the Period 1964-2003
    by Gjerde, Øystein & Knivsflå, Kjell Henry & Sættem, Frode
  • 2005 Accounting as Applied Ethics: Teaching a Discipline
    by Dolfsma, W.A.
  • 2005 Sourcing of Internal Auditing: An Empirical Study
    by Spekle, R.F. & van Elten, H.J. & Kruis, A.M.
  • 2005 Accounting for cross-country income differences
    by Francesco Caselli
  • 2005 Levels of voluntary disclosure in IPO prospectuses : an empirical analysis
    by Jeanjean, Thomas & Cazavan-Jeny, Anne
  • 2005 Differences between domestic accounting standards and IAS: measurement, determinants and implications
    by Ding, Yuan & Hervé, Stolowy & Hope, Ole-Kristian & Jeanjean, Thomas
  • 2005 Searching for the accounting features of capitalism: an illustration with the economic transition process in China
    by Chiapello, Eve & Ding, Yuan
  • 2005 Nothing like the Enron affair could happen in France (!)
    by Stolowy, Hervé
  • 2005 Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France
    by DING, Yuan & JEANJEAN, Thomas & STOLOWY, Hervé
  • 2005 Accounting in a Country : The Case of Pakistan
    by Junaid Ashraf & Waqar I. Ghani
  • 2005 Cost Information in the New Public Sector Environment: A Case Study of Cost Accounting Change within a State Owned Teaching and Research Hospital
    by Zahirul Hoque
  • 2005 Relationship Banking and SMEs: A Theoretical Analysis
    by Timo Baas & Mechthild Schrooten
  • 2005 Structure de propriété et communication financière des entreprises françaises;Ownership Structure and Corporate Disclosures:The French Case
    by Réal Labelle & Alain Schatt
  • 2005 The Endogeneity Bias in the Relation Between Cost-of-Debt Capital and Corporate Disclosure Policy
    by Nikolaev, V. & Lent, L.A.G.M. van
  • 2005 Les « affaires » et la mise en application des normes internationales, des défis et des opportunités pour l’enseignement de la comptabilité
    by Colasse, Bernard
  • 2005 La diffusion d'information sociétale : outil de mesure et déterminants. Une comparaison multi-supports
    by Oxibar, Bruno
  • 2005 Herméneutiques du contrôle
    by Bouquin, Henri
  • 2005 La comptabilité des Expositions Universelles (Paris, 1855-1900) – transfert de savoirs et apprentissage
    by Michaïlesco, Céline
  • 2005 La comptabilité de couverture en juste valuer sous IAS 39 : Quelles conséquences pour les fonds propres prudentiels dans le secteur bancaire ?
    by Bahaji, Hamza
  • 2005 Investissement immatériel et utilité de l'information comptable: Etude empirique sur les marchés financiers européens
    by Casta, Jean-François & Ramond, Olivier & Escaffre, Lionel
  • 2005 Intangibles mismeasurements, synergy, and accounting numbers : a note
    by Ramond, Olivier & Casta, Jean-François & Bry, Xavier
  • 2005 Quelle structure des connaissances dans la recherche en comptabilité, contrôle et audit ? Une étude bibliométrique de la revue CCA sur la période 1995-2004
    by Chtioui, Tawhid & Soulerot, Marion
  • 2005 Le "comprehensive income" : vers la "full fair value"
    by Batsch, Laurent
  • 2005 Une analyse comparative des publications dans les grandes revues scientifiques de comptabilité
    by Rougès, Véronique
  • 2005 L'expert-comptable judiciaire, un pair de la cour ?
    by Charrier, Emmanuel
  • 2005 Ecart d'acquisition et normes IAS/IFRS : une étude empirique des pratiques des entreprises françaises
    by Fabre, Karine & Farjaudon, Anne-Laure
  • 2005 Identification des incorporels lors des regroupements d’entreprises : une étude exploratoire du marché financier français
    by Bouden, Inès
  • 2005 Valuation of International Oil Companies –The RoACE Era
    by Petter Osmundsen & Frank Asche & Bård Misund & Klaus Mohn
  • 2005 Accounting for Cross-Country Income Differences
    by Francesco Caselli
  • 2005 Accounting, prudential regulation and financial stability: elements of a synthesis
    by Claudio E. V. Borio & Kostas Tsatsaronis
  • 2005 Driver costs in small firms: empirical analysis for farms
    by Josep Maria Argiles Bosch & Josep Garcia Blandon
  • 2005 Who do you trust while Shares are on a Roler-Coaster Ride? Balance Sheet and Patent Data as Sources of Investor Information During Volatile Market Times
    by Fred Ramb & Markus Reitzig
  • 2005 Budgeting in Multinational Companies:Empirical Evidence in Slovene Parent Companies
    by Maja Zaman
  • 2005 The Information Content of Goodwill-Impairments under FAS 142: Implications for External Analysis and Internal Control
    by Wolfgang Schultze
  • 2005 Cost Accounting Implications of Surgical Learning in the DRG Era – Data Evidence from a German Hospital –
    by Christian Ernst & Andrea Szczesny
  • 2005 The Usefulness Of Chilean Inflation Accounting
    by ROSS JENNINGS & GUSTAVO MATURANA
  • 2005 A Model of R&D Capitalization
    by Gamal Atallah & Massoud Khazabi
  • 2005 The IAS 8 Analysis and Critical Thesis of the IAS 8
    by Michail G. Bekiaris
  • 2005 Structure de propriété et communication financière des entreprises françaises
    by Réal Labelle & Alain Schatt
  • 2005 Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises
    by Christophe Germain
  • 2005 El empresario individual: situación actual y propuestas de actuación futuras
    by Carlos García-Gutiérrez Fernández & Josefina Fernández Guadaño
  • 2005 Una propuesta contable para las cooperativas de segundo grado: breve referencia fiscal
    by Tomás Garrido Pulido & Raquel Puentes Poyatos
  • 2005 El comercio justo: implicaciones económicas y solidarias
    by Antonio Socías Salvá & Natividad Doblas
  • 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 Capital óptimo de Bancos Centrales y criterios de distribución de utilidades
    by Luis Fernando Escobar Patiño & Dennise Martin Alarcón
  • 2005 Strategy-Based Responsibility Accounting System in the Business
    by Sait Y.Kaygusuz
  • 2005 Fundamental Variables and Stock Returns: Evidence from the Ghana Stock Market
    by Joseph Abekah
  • 2004 Business Language for Agents with Asymmetric Perceptions
    by Jack Stecher
  • 2004 L'évolution récente du droit comptable
    by Colasse, Bernard
  • 2004 Comptabilité de gestion (3è ed.)
    by Bouquin, Henri
  • 2004 Comparison of corporate social disclosures by French companies on their web sites and in their annual reports
    by Oxibar, Bruno
  • 2004 La normalisation comptable et ses acteurs
    by Chantiri-Chaudemanche, Rouba
  • 2004 La fin des cadres conceptuels nationaux
    by Colasse, Bernard
  • 2004 Responsable mais pas comptable
    by Quairel, Françoise
  • 2004 The effects of perceived interdependence on interorganisational control
    by Nogatchewsky, Gwenaëlle
  • 2004 Forensic Auditing et Gouvernement d'entreprise, une étude exploratoire France-Amérique du Nord
    by Charrier, Emmanuel
  • 2004 Comment prendre en compte la dépréciation d'actif ?
    by Richard, Chrystelle
  • 2004 Storytelling to be real: Narrative, legitimacy building, and venturing
    by O'Connor, Ellen
  • 2004 Control and change : an institutional perspective
    by Sponem, Samuel & Dambrin, Claire & Lambert, Caroline
  • 2004 The role of management accounting for strategy in growing competitive environment
    by Delouis-Girardi, Béatrice
  • 2004 Jean Dumarchey : le contrôle de la valeur, clé de lecture d'une œuvre de théorie comptable
    by Charrier, Emmanuel
  • 2004 De l'intégration du développement durable dans la stratégie au pilotage et à l'instrumentation de la performance globale
    by Moquet, Anne-Catherine
  • 2004 Determinants of the corporate decision to disclose stakeholders’ reports in France
    by Damak-Ayadi, Salma
  • 2004 La comptabilité, aux frontières de l'organisation : un instrument de la stratégie entrepreneuriale
    by Praquin, Nicolas
  • 2004 Interactive budgetary control: proposing a model and a measurement instrument
    by Sponem, Samuel
  • 2004 Controlling partners: What purpose do inter-company agreements serve?
    by Nogatchewsky, Gwenaëlle & Gignon-Marconnet, Isabelle
  • 2004 The Development and Decline of Law in French Accounting Regulation
    by Colasse, Bernard & Standish, Peter
  • 2004 Enron: Comprehensive analysis of French students perception of the collapse
    by Chabrak, Nihel
  • 2004 Financial Reporting Practices in the European Banking Sector: Financial Instruments and Fair value
    by Thuelin, Elisabeth & Escaffre, Lionel
  • 2004 De l'intégration du développement durable dans la stratégie au pilotage et à l'instrumentation de la performance globale
    by Moquet, Anne-Catherine
  • 2004 The secret past of fair value : lessons from history applied to the French case
    by Richard, Jacques
  • 2004 Does fair value accounting provide a better representation of a company?
    by Casta, Jean-François
  • 2004 Recherche et action : la comptabilité dans son contexte. Une étude de la politique éditoriale d'Accounting Organizations dans Society
    by Lefrancq, Stéphane
  • 2004 Normes comptables : l'Union Européenne sous influence ?
    by Colasse, Bernard
  • 2004 Contrôle budgétaire : du paradoxe à la compréhension
    by David, Gilles
  • 2004 Der Eigenkapitalbeitrag in der Marktzinsmethode
    by Körnert, Jan & Rossaro, Fabiana
  • 2004 Stakeholder scorecard versus balanced scorecard
    by Wolf, Cornelia & Körnert, Jan
  • 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 Disclosure to an Audience with Limited Attention
    by David Hirshleifer & SONYA SEONGYEON LIM & Siew Hong Teoh
  • 2004 Optimal Multi-Currency Investment Strategies with Exact Attribution in Three Asian Countries
    by CORNELIS A. LOS
  • 2004 Optimal Asian Multi-Currency Strategy Portfolios with Exact Risk Attribution
    by CORNELIS A. LOS
  • 2004 The joint effects of customer profitability reports and sales support diversity in effective customer pricing
    by Eddy Cardinaels & Filip Roodhooft & Luk Warlop & Gustaaf Van Herck
  • 2004 The changing relationship between tax and financial reporting in Spain
    by Christopher Nobes & Ester Oliveras & Xavier Puig
  • 2004 Reporting intellectual capital in Spain
    by Ester Oliveras & Yulia Kasperskaya
  • 2004 Creative accounting: Nature, incidence and ethical issues
    by Oriol Amat & Catherine Gowthorpe
  • 2004 Creative accounting: Some ethical issues of macro- and micro-manipulation
    by Catherine Gowthorpe & Oriol Amat
  • 2004 A Coevolutionary Analysis of Organisational Systems and Processes: Quantitative applications to information system dynamics for small entrepreneurial firms in Scotland
    by Gavin C. Reid & Julia A. Smith
  • 2004 FRS17 and the Sterling Doubles A Corporate Yield Curve
    by Frank Skinner & Michalis Ioannides
  • 2004 A Catering Theory of Analyst Bias
    by Lai, Richard
  • 2004 A model of R&D capitalization
    by Atallah, Gamal & Khazabi, Massouid
  • 2004 Reflectarea in contabilitate a operatiunilor de leasing conform Codului Fiscal
    by ciumag, marin
  • 2004 Principii Contabile si Reguli Fiscale
    by Ciumag, Marin
  • 2004 Earnings Manipulation and Managerial Investment Decisions: Evidence from Sponsored Pension Plans
    by Daniel Bergstresser & Mihir A. Desai & Joshua Rauh
  • 2004 The Relationship between Economic Performance and Accounting System Reform in the CEE Region: The Cases of Poland and Romania
    by Katarzyna Kosmala MacLullich & Calin Gurau
  • 2004 The Demand Attributes of Assurance Services and the Role of Independent Accountants
    by Eilifsen, Aasmund & Knechel, W. Robert & Wallage, Philip & van Praag, Bart
  • 2004 Accounting for the alignment of interest and commitment in interfirm transactional relationships
    by Vosselman, E.G.J. & van der Meer-Kooistra, J.
  • 2004 It Takes Two To Tango: an empirical tale of distressed firms and assisting banks
    by de Jong, A.
  • 2004 Purchasing Power Parity and the Euro Area
    by Koedijk, C.G. & Tims, B. & van Dijk, M.A.
  • 2004 Do Banks Influence the Capital Structure Choices of Firms?
    by Daniševská, P. & de Jong, A. & Verbeek, M.J.C.M.
  • 2004 Shareholders’ Voting at General Meetings: Evidence from the Netherlands
    by de Jong, A. & Mertens, G.M.H. & Roosenboom, P.G.J.
  • 2004 The effects of systemic crises when investors can be crisis ignorant
    by Kole, H.J.W.G. & Koedijk, C.G. & Verbeek, M.J.C.M.
  • 2004 An Alternative Decomposition Of The Fisher Index
    by Hallerbach, W.G.P.M.
  • 2004 Fair value accounting and financial stability
    by Andrea Enria & Lorenzo Cappiello & Frank Dierick & Sergio Grittini & Andrew Haralambous & Angela Maddaloni & Philippe Molitor & Fatima Pires & Paolo Poloni
  • 2004 Stock option incentives and firm performance
    by Hillegeist, Stephen A. & Peñalva, Fernando
  • 2004 How Internal Transaction costs drive compensation schemes
    by ROUZIES, Dominique & ANDERSON, Erin & COUGHLAN, Anne T.
  • 2004 Using projective techniques to further understanding of the RAPM-PEU relationship : evidence from the experience of marketing and sales managers
    by LÖNING, Hélène & BESSON, Madeleine & MENDOZA, Carla
  • 2004 Disclosure and determinants studies : an extension using the divisive clustering method (DIV)
    by DING, Yuan & STOLOWY, Hervé & FU, Linghui & WANG, Huiwen
  • 2004 The Information Limit to Honest Managerial Behavior
    by Besancenot, Damien & Vranceanu, Radu
  • 2004 Harmonisation comptable internationale: la résistible ascension de l'IASC-IASB
    by Colasse, Bernard
  • 2004 Du contrôle social au contrôle par le marché dans les relations client-fournisseur
    by Beaujolin, Rachel & Nogatchewsky, Gwenaëlle
  • 2004 La normalisation comptable et ses hommes
    by Chantiri-Chaudemanche, Rouba
  • 2004 Contrôle budgétaire diagnostic ou interactif ? Proposition d’un instrument de mesure
    by Sponem, Samuel
  • 2004 Déceler les fraudes, les "Forensic Experts" en renfort des auditeurs
    by Charrier, Emmanuel
  • 2004 Florilège de textes sur l'histoire de la théorie comptable française de la valeur (1673-1982)
    by Praquin, Nicolas & Richard, Jacques
  • 2004 Le rôle des réformateurs sociaux dans la diffusion de nouvelles pratiques de gestion : le cas du contrôle budgétaire en France 1930-1960
    by Chiapello, Eve & Berland, Nicolas
  • 2004 Performance et juste valeur : la communication financière des établissements de crédit
    by Escaffre, Lionel & Thuelin, Elisabeth
  • 2004 Modified Net Present Value (MNPV): A New Technique for Capital Budgeting
    by Kenneth G. McClure & Paul Berhanu Girma
  • 2004
    by Bohumil Král
  • 2004
    by Markéta Novotná
  • 2004
    by Miloslav Janhuba
  • 2004 The analysis of the elements constituting the operating, financial and other components result of economic activity for the period under U.S. GAAP and IAS / IFRS
    by Dana Kovanicová
  • 2004 Analysis of the structure of the financial statement - Balance Sheet - U.S. GAAP and IAS (IFRS)
    by Lenka Krupová
  • 2004
    by Lenka Krupová
  • 2004 Theoretical basis for the creation of normative texts in the USA in contrast to the theoretical basis of IAS / IFRS - a conceptual framework
    by Robert Mládek & Lenka Krupová
  • 2004 The process of making U.S. GAAP (as inspiration for the creation of Czech accounting standards)
    by Libuše Müllerová
  • 2004 Regulation of the European Accounting from the perspective of international harmonization
    by Marcela Žárová
  • 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 Co-operative Entities: Specific Accounting Aspects
    by Miguel Ángel Zubiaurre Artola
  • 2004 Les déterminants de la stratégie de « capitalisation » des frais de recherche et développement en France
    by Yuan Ding & Hervé Stolowy & Michel Tenenhaus
  • 2004 Du projet stratégique à l’action:la délicate configuration des outils ABC/ABM
    by Thierry Bertrand & Pierre Mévellec
  • 2004 Changer d’outils de contrôle de gestion?De la cohérence instrumentale a la cohérence psychologique
    by Annick Bourguignon & Alan Jenkins
  • 2004 Essor des marchés boursiers et croissance de l’immatériel:de nouveaux défis pour la comptabilité
    by Pascal Dumontier &
  • 2004 La contingence des systèmes de mesure de la performance : les résultats d’une recherche empirique sur le secteur des PME
    by Christophe Germain
  • 2003 International Portfolio Choice
    by Tims, B. & Mahieu, R.J.
  • 2003 Faut-il avoir peur de l'endettement ?
    by Batsch, Laurent
  • 2003 La comptabilité de gestion (3è ed.)
    by Bouquin, Henri
  • 2003 Comptabilité générale : questions et applications
    by Chantiri-Chaudemanche, Rouba & Colasse, Bernard
  • 2003 De fausses innovations pour de vrais changements ? Le cas de trois démarches innovantes dans des entreprises publiques de réseau
    by Chevalier-Kuszla, Catherine
  • 2003 Contrôle et créativité : luxe-mode-art
    by Chevalier-Kuszla, Catherine & David, Gilles
  • 2003 De la modernité des normes internationales et de la juste valeur en comptabilité
    by Richard, Jacques
  • 2003 The Value of R&D : does Financial Reporting Matter ?
    by Jeanjean, Thomas
  • 2003 Earnings conservatism and earnings management
    by Jeanjean, Thomas & Garcia Lara, Juan Manuel
  • 2003 R&D Accounting Treatment: A European Perspective
    by Jeanjean, Thomas & Cazavan-Jeny, Anne
  • 2003 La relation de confiance dans l'ordre comptable
    by Richard, Chrystelle
  • 2003 De fausses innovations pour de vrais changements ? Le cas de trois démarches innovantes dans des entreprises publiques de réseau
    by Chevalier-Kuszla, Catherine
  • 2003 Juste valeur et actifs incorporels
    by Nussenbaum, Maurice
  • 2003 Management controllers’ implication in the earnings management : a French study
    by Lambert, Caroline & Sponem, Samuel
  • 2003 Les facteurs de diffusion des innovations managériales en comptabilité et contrôle de gestion : une étude comparative
    by Alcouffe, Simon & Berland, Nicolas & Levant, Yves
  • 2003 The French management controller's job : when ambiguity leads to job crafting
    by Lambert, Caroline
  • 2003 La Profession de Juricomptable, comparaison France-Canada
    by Charrier, Emmanuel & Labelle, Réal
  • 2003 Gouvernance d'entreprise et gestion du résultat. Les contrôleurs de gestion de l'autre côté du miroir
    by Sponem, Samuel & Lambert, Caroline
  • 2003 The Performance of the Foreign-Owned Sector of UK Manufacturing: Some Evidence and Implications for UK Inward Investment Policy
    by Max Munday & Michael J. Peel & Karl Taylor
  • 2003 Option-Style Multi-Factor Comparable Company Valuation for Practical Use
    by Meitner, Matthias
  • 2003 Internationale Cash Flow-Rechnungen aus Eigner- und Gläubigersicht
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  • 2003 Accounting for Financial Instruments in the Banking Industry: Conclusions from a Simulation Model
    by Gebhardt, Günther & Reichardt, Rolf & Wittenbrink, Carsten
  • 2003 The role of accounting in the German financial system
    by Leuz, Christian & Wüstemann, Jens
  • 2003 The valuation of earnings components by the capital markets. An international comparison
    by Susana Callao Gastón & Beatriz Cuéllar Fernández & José Ignacio Jarne Jarne & José Antonio Laínez Gadea
  • 2003 Rethinking the Structure of Accounting and Auditing
    by Shyam Sunder
  • 2003 Accounting: Labor, Capital and Product Markets
    by Shyam Sunder
  • 2003 Heuristic methods for cost-oriented assembly line balancing: a comparison on solution quality and computing time
    by Matthias Amen
  • 2003 Heuristic methods for cost-oriented assembly line balancing: a survey
    by Matthias Amen
  • 2003 An exact method for cost-oriented assembly line balancing
    by Matthias Amen
  • 2003 Meta-Communication and Market Dynamics. Reflexive Interactions of Financial Markets and the Mass Media
    by Thomas Schuster
  • 2003 News Events and Price Movements. Price Effects of Economic and Non-Economic Publications in the News Media
    by Thomas Schuster
  • 2003 Fifty-Fifty. Stock Recommendations and Stock Prices. Effects and Benefits of Investment Advice in the Business Media
    by Thomas Schuster
  • 2003 Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain
    by Ester Oliveras & Oriol Amat
  • 2003 Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange
    by Oriol Amat & Jordi Perramon & Ester Oliveras
  • 2003 Análisis empírico del comportamiento de los costes en las explotaciones agrícolas mediante datos de la red contable agraria nacional
    by Josep M. Argilés
  • 2003 Moderating Effects of Management Control Systems and Innovation on Performance. Simple Methods for Correcting the Effects of Measurement Error for Interaction Effects in Small Samples
    by Coenders, Germà & Bisbe, Josep & Saris, Willem E. & Batista-Foguet, Joan M.
  • 2003 Co-evolution of Information Systems in Fast-Growing Small Firms
    by Gavin C. Reid & Julia A. Smith
  • 2003 Opportunity cost, excess profit, and counterfactual conditionals
    by Magni, Carlo Alberto
  • 2003 On the Prudence of Rewarding A While Hoping for B
    by Schnedler, Wendelin
  • 2003 On the Prudence of Rewarding A While Hoping for B
    by Schnedler, Wendelin
  • 2003 Nuevo Enfoque En La Estimación De Los Ajustes Por Devengo Anormales: Un Modelo Desagregado
    by Francisco Poveda
  • 2003 Accounting Anomalies and Information Uncertainty
    by Francis, Jennifer & LaFond, Ryan & Olsson, Per & Schipper, Katherine
  • 2003 Employer-Sponsored Training in Stabilisation and Growth Policy Perspectives
    by Håkanson, Christina & Johanson, Satu & Mellander, Erik
  • 2003 Employer-sponsored training in stabilisation and growth policy perspectives
    by Håkanson, Christina & Johanson, Satu & Mellander, Erik
  • 2003 Market timing: A decomposition of mutual fund returns
    by Swinkels, L.A.P. & van der Sluis, P.J. & Verbeek, M.J.C.M.
  • 2003 Configurations of Control: A Transaction Cost Approach
    by Spekle, R.F.
  • 2003 Stress Testing with Student's t Dependence
    by Kole, H.J.W.G. & Koedijk, C.G. & Verbeek, M.J.C.M.
  • 2003 The Cost of Technical Trading Rules in the Forex Market: A Utility-based Evaluation
    by Dewachter, H.D.R. & Lyrio, M.
  • 2003 Takeover defenses and IPO firm value in the Netherlands
    by Roosenboom, P.G.J. & van der Goot, T.
  • 2003 Asset prices and omitted moments; A stochastic dominance analysis of market efficiency
    by Post, G.T.
  • 2003 Macro factors and the Term Structure of Interest Rates
    by Dewachter, H.D.R. & Lyrio, M.
  • 2003 A Multidimensional Framework for Financial-Economic Decisions
    by Hallerbach, W.G.P.M. & Spronk, J.
  • 2003 Risk Aversion and Skewness Preference: a comment
    by Post, G.T. & van Vliet, P.
  • 2003 A Range-Based Multivariate Model for Exchange Rate Volatility
    by Tims, B. & Mahieu, R.J.
  • 2003 Statistical Inference on Stochastic Dominance Efficiency. Do Omitted Risk Factors Explain the Size and Book-to-Market Effects?
    by Post, G.T.
  • 2003 Accounting and the Birth of the Notion of Capitalism
    by Eve, CHIAPELLO
  • 2003 Value-relevance of expensed and capitalized intangibles - a French survey
    by Cazavan-Jeny, Anne
  • 2003 Value Relevance of R&D Reporting : A Signaling Interpretation
    by Cazavan-Jeny , Anne & Jeanjean, Thomas
  • 2003 Management Control and "Coherence" : Some Unresolved Questions
    by Bourguignon , Annick & Jenkins, Alan & Nørreklit, Hanne
  • 2003 Gouvernance des SA et transfert de risques : le cas des obligataires et les réponses de la législation comptable (1856-1943)
    by Praquin, Nicolas
  • 2003 Gestion bancaire du risque de non-remboursement des crédits aux entreprises : une revue de la littérature
    by Rougès, Véronique
  • 2003 Risques de solvabilité, de liquidité et de taux au sein du secteur bancaire : coût historique et juste valeur
    by Thuelin, Elisabeth
  • 2003 Pour une approche alternative de la diffusion d'information sociétale
    by Oxibar, Bruno & Déjean, Frédérique
  • 2003 "Déconstruction" comptable et analyse du risque : le cas du Crédit Lyonnais
    by Praquin, Nicolas
  • 2003 La comptabilité en "juste valeur" permet-elle une meilleure représentation de l'entreprise ?
    by Casta, Jean-François
  • 2003 Rentabilité économique et retour sur dépenses cumulées : quelques problèmes de mesure
    by Batsch, Laurent
  • 2003 Les normes comptables et le monde post-Enron
    by Mistral, Jacques & de Boissieu, Christian & Lorenzi, Jean-Hervé
  • 2003 Reporting sociétal : limites et enjeux de la proposition de normalisation internationale "Global Reporting Initiative"
    by Quairel, Françoise & Capron, Michel
  • 2003 Political Relationships, Global Financing and Corporate Transparency
    by Christian Leuz & Felix Oberholzer-Gee
  • 2003 Sistemas de información en Pymes y acceso al crédito en contextos de asimetría de información
    by José Pablo Dapena & Juan Lucas Dapena
  • 2003 On the Prudence of Rewarding A While Hoping for B
    by Wendelin Schnedler
  • 2003 Task Difficulty, Performance Measure Characteristics, and the Trade-Off between Insurance and Well-Allocated Effort
    by Wendelin Schnedler
  • 2003 Теория Бухгалтерского Учета. 1. Основы Теории Бухгалтерского Учета (Отдельные Главы)
    by Harin, Alexander
  • 2003 Теория бухгалтерского учета. Юнита 2. Развитие и приложения основ теории бухгалтерского учета (Selected chapters)
    by Harin, Alexander
  • 2003 Costs, Benefits, And Tax-Induced Distortions Of Stock Option Plans
    by Rainer Niemann & Dirk Simons
  • 2003 Economic Consequences Of Internet Financial Reporting
    by Alfred Wagenhofer
  • 2003 The Value Relevance of Earnings and Income Smoothing: Greek Evidence on Causality Effects
    by Dimitrios Kousenidis & Christos Negakis & Ioannis Papanastasiou
  • 2003 Establishment Of The International Accounting Standards In Central-Eastern European And Other Developing Countries
    by Athanassios P. Bellas
  • 2003 La culture organisationnelle perçue des cabinets comptables français par les associés-dirigeants:essai de typologie
    by Serge Évraert & Christian Prat dit Hauret
  • 2003 Audit et développement moral cognitif
    by Christian Prat dit Hauret
  • 2003 Les facteurs déterminants de la stratégie des groupes français en matière de communication sur les activités de R&D
    by Yuan Ding & Hervé Stolowy
  • 2003 Hacia la construcción de modelos de Capital Intelectual en industrias tradicionales: el caso de las almazaras jiennenses
    by Francisca Castilla Polo & Macario Cámara de la Fuente
  • 2003 El capital social en las sociedades cooperativas. Las Normas sobre los aspectos contables de las sociedades cooperativas a la luz de los principios cooperativos
    by Pilar Gómez Aparicio
  • 2003 Panorama actual de la contabilidad pública: Análisis de la situación española dentro de su entorno internacional
    by Vicente Montesinos Julve
  • 2003 La Cuenta de Pérdidas y Ganancias. Componentes conceptuales operativos y normas específicas para su formulación, en el ámbito del “Proyecto de Normas sobre los aspectos contables de las Sociedades Cooperativas”
    by Ricardo J. Server Izquierdo
  • 2002 The reference to "alternative" standards by French Large groups: an empirical study over the period 1985/1999
    by STOLOWY, Herve & DING, Yuang
  • 2002 Le défi du contrôle de gestion
    by Bouquin, Henri
  • 2002 Le défi de la mondialisation comptable
    by Colasse, Bernard
  • 2002 Fair value or historical cost : the case of the efficiency of the safety and soundness regulation in the banking sector
    by Thuelin, Elisabeth
  • 2002 The influence of the accounting profession on the dissemination of costing in Great Britain & France: 1880-1950
    by Berland, Nicolas & Boyns, Trevor & Zimnovitch, Henri
  • 2002 Influence de la profession comptable sur la diffusion des coûts standard en Grande-Bretagne et en France : 1880-1950
    by Berland, Nicolas & Boyns, Trevor & Zimnovitch, Henri
  • 2002 La información financiera de las entidades no lucrativas: una perspectiva internacional
    by Isabel Brusca & Caridad Marti
  • 2002 The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals
    by Rick Antle & Elizabeth A. Gordon & Ganapathi Narayanamoorthy & Ling Zhou
  • 2002 Privacy in E-Commerce: Development of Reporting Standards, Disclosure and Assurance Services in an Unregulated Market
    by Shyam NMI Sunder & Karim Jamal & Michael S. Maier
  • 2002 Value of the Firm: Who Gets the Goodies?
    by Shyam NMI Sunder
  • 2002 The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals
    by Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou
  • 2002 Solving the Price-Earnings Puzzle
    by Carl Chiarella & S. Gao
  • 2002 Análisis del comportamiento de los resultados en 'full' y 'direct costing'
    by Josep M. Argilés
  • 2002 Hedge Accounting Within Ias 39
    by Rossi, Alessandro & Canpolongo, Francesca & Bichisao, Guido
  • 2002 Corporate governance and dividend policy
    by Mehar, Ayub
  • 2002 Determinantes do desempenho académico nos cursos de contabilidade
    by Caiado, Jorge & Madeira, Paulo
  • 2002 Zakah on stocks: some unsettled issues
    by Islahi, Abdul Azim & Obaidullah, Mohammed
  • 2002 Revisión De Expectativas En Las Presentaciones De Empresa Ante Los Analistas Financieros
    by Juan Carlos Gómez Sala & Ana Gil & Francisco Poveda
  • 2002 The Impact of Macroeconomic Variables on Corporate Performance - What Shareholders Ought to Know?
    by Oxelheim, Lars
  • 2002 A Firm-Specific Analysis of the Exchange-Rate Exposure of Dutch Firms
    by de Jong, A. & Ligterink, J. & Macrae, V.
  • 2002 Survival, Look-Ahead Bias and the Persistence in Hedge Fund Performance
    by Baquero, G. & ter Horst, J.R. & Verbeek, M.J.C.M.
  • 2002 Can the stock market anticipate future operating performance? Evidence from equity rights issues
    by Kabir, R. & Roosenboom, P.G.J.
  • 2002 The Cost of Capital of Cross-Listed Firms
    by Koedijk, C.G. & van Dijk, M.A.
  • 2002 Do Global Risk Factors Matter for International Cost of Capital Computations?
    by Koedijk, C.G. & van Dijk, M.A.
  • 2002 Dividing the Pie
    by Flood, M.D. & Koedijk, C.G. & van Dijk, M.A. & van Leeuwen, I.W.
  • 2002 Do Countries or Industries Explain Momentum in Europe?
    by Nijman, T.E. & Swinkels, L.A.P. & Verbeek, M.J.C.M.
  • 2002 Option Formulas for Mean-Reverting Power Prices with Spikes
    by de Jong, C.M. & Huisman, R.
  • 2002 Measuring Credit Spread Risk
    by Campbell-Pownall, R.A.J. & Huisman, R.
  • 2002 Reinventing The Hierarchy, The Case Of The Shell Chemicals Carve-Out
    by Spekle, R.F. & van den Bogaard, M.A.
  • 2002 Towards a Transaction Cost Theory of Management Control
    by Spekle, R.F.
  • 2002 Post Earnings Announcement Drift: More Risk than Investors can Bear
    by Suijs, J.P.M.
  • 2002 A General Model for Repeated Audit Controls Using Monotone Subsampling
    by Raats, V.M. & Genugten, B.B. van der & Moors, J.J.A.
  • 2002 La crise et la réforme du système d'information comptable allemand à la fin du XXème siècle : la loi "sur la facilitation de l'ouverture des capitaux" de 1998
    by Richard, Jacques
  • 2002 Comment la comptabilité traditionnelle allemande protège les créanciers et les managers : une étude historique et sociologique
    by Richard, Jacques
  • 2002 Développement des marchés financiers et évaluation des actifs bancaires : coût historique versus juste valeur. L'exemple de la titrisation
    by Thuelin, Elisabeth
  • 2002 A la recherche de la problématique. Etudier un cas pour résoudre ou pour élucider la problématique
    by Moriceau, Jean-Luc
  • 2002 Comment peut-on gérer sans budget ?
    by Berland, Nicolas
  • 2002 Gestion du résultat : mesure et démesure
    by Jeanjean, Thomas
  • 2002 Régulation des tarifs d'interconnexion : analyse en vue de déterminer son impact sur les systèmes comptables des entreprises de télécoms
    by Delouis-Girardi, Béatrice
  • 2002 Les modes de contrôle entre clients et fournisseurs
    by Nogatchewsky, Gwenaëlle
  • 2002 L’explication de la diversité des pratiques budgétaires ; une approche contingente
    by Sponem, Samuel
  • 2002 Cross-sector diversification in financial conglomerates: simulations with a fair-value assets and liabilities model
    by Jacob A. Bikker
  • 2002 Cross-sector diversification in financial conglomerates: simulations with a fair-value assets and liabilities model
    by Jacob A. Bikker
  • 2002 L'ABC à l'hôpital:le cas de la chirurgie infantile
    by Thierry Nobre & Noëlle Biron
  • 2002 La contabilidad de gestión en las cajas rurales. Una perspectiva empírica
    by Pilar Ibarrondo Dávila
  • 2002 Contribución de las cooperativas agrarias de segundo grado a la orientación al mercado de sus cooperativas asociadas: efectos en el desempeño de la relación
    by Narciso Arcas Lario
  • 2002 National accounting rules in a globalized world (Pro and contra) ; contra - the best of both worlds
    by Hanno Merkt
  • 2002 National accounting rules in a globalised world (Pro and contra) ; pro - should the world embrace a single set of accounting standards?
    by Robert Litan
  • 2002 Financial statement information and the prédiction of stock returns in a small capital market: the case of Belgium
    by Geert Van Campenhout & Tom Van Caneghem & Steve Van Uytbergen
  • 2001 P/E-ratios in Relative Valuation - a Mission Impossible?
    by Skogsvik, Kenth & Skogsvik, Stina
  • 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 Où il est encore question d’un cadre conceptuel français : inutile hier, improbable demain
    by Colasse, Bernard
  • 2001 Où il est encore question d'un cadre conceptuel français: inutile hier, improbable aujourd'hui
    by Colasse, Bernard
  • 2001 Financial Accounting and Auditing
    by Colasse, Bernard
  • 2001 Le débat autour de l'application du principe de la juste valeur en comptabilité : esquisse d'une synthèse
    by Casta, Jean-François & Colasse, Bernard
  • 2001 De la scientificité des théories issues de la recherche en comptabilité financière
    by Turrillo, Brigitte & Saboly, Michèle & Colasse, Bernard
  • 2001 L'introduction de la juste valeur dans la comptabilité bancaire
    by Thuelin, Elisabeth
  • 2001 Juste valeur : Enjeux techniques et politiques
    by Colasse, Bernard & Casta, Jean-François
  • 2001 Histoire de la valeur dans les réglementations comptables allemande et française de 1673 à 1914
    by Richard, Jacques
  • 2001 Accounting for stock-based compensation: an extended clean surplus relation
    by Hess, Dieter E. & Lüders, Erik
  • 2001 Knowing What Others Know: Common Knowledge, Accounting, and Capital Markets
    by Shyam NMI Sunder
  • 2001 Design and Implementation of Contracts: A Comparison of Factor Markets Relevant to Financial Reporting in Japan and the U.S
    by Shyam NMI Sunder
  • 2001 Accounting: Continuity and Transition
    by Shyam NMI Sunder
  • 2001 Why Not Allow the FASB and IASB Standards to Compete in the U.S.?
    by Shyam NMI Sunder & Ronald A. Dye
  • 2001 Management control in non-profit organizations: The case of the Associations of Economists in Spain
    by Ester Oliveras & Pilar Soldevila
  • 2001 One hundred issues of Revista Española de Financiación y Contabilidad (REFC)-insights into trends in the Spanish academic community
    by Oriol Amat & Ester Oliveras
  • 2001 Teaching, research and service: Experience and opinions of accounting Spanish academics
    by Ester Oliveras
  • 2001 The so-called 'external partners' in the groups of corporations: A model of presentation in the consolidated statements
    by Soledad Moya
  • 2001 Valore Aggiunto Sistemico: un'alternativa all'EVA quale indice di sovraprofitto periodale
    by Magni, Carlo Alberto
  • 2001 Simultaneous Determination Of Inventories And Accounts Receivable
    by Ayub, Mehar
  • 2001 ALISAMIENTO DE BENEFICIOS vs. RENTABILIDAD BURSÁTIL: EVIDENCIA EMPÍRICA
    by Francisco Poveda & Raúl Iñiguez
  • 2001 Cuestiones Estadísticas Sobre Modelos Y Contrastes De Ajustes Por Devengo Anormales
    by Francisco Poveda
  • 2001 Truth and Fairness in Accounting: A Case of Polish Transition Economy
    by Katarzyna Kosmala MacLullich
  • 2001 Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia
    by Fan, Joseph P.H. & Wong, T.J.
  • 2001 Balanced scorecard versus French tableau de bord:beyond dispute, a cultural and ideological perspective
    by MALLERET, Veronique & BOURGUIGNON, Annick & NORREKLIT, Hanne
  • 2001 Voluntary Disclosure and Risk Sharing
    by Suijs, J.P.M.
  • 2001 L’étude de la publication d’informations sociétales par les grands groupes : une revue de la littérature
    by Oxibar, Bruno
  • 2001 Le lissage du résultat : enjeux spécifiques au secteur bancaire français
    by Thuelin, Elisabeth
  • 2001 Accounting and controlling in uncertainty: concepts,techniques and methodology
    by Lesage, Cédric & Casta, Jean-François
  • 2001 Methodology for a comparison between intermediate costs from tax-source and from national accounting
    by J.-P. BERTHIER & C. JAULENT & R. CONVENEVOLE & S. PISANI
  • 2001 On the Use of Nonfinancial Performance Measures in Management Compensation
    by Dirk Sliwka
  • 2001 Brand Valuation And Control: An Empirical Study
    by Thomas Günther & Catharina Kriegbaum-Kling
  • 2001 Testing A Model Of Islamic Corporate Financial Reports:Some Experimental Evidence
    by Maliah Sulaiman
  • 2001 Competitive Conditions In The Turkish Banking Industry
    by Ozgur Ozmen Uysal
  • 2001 Iniversities Networks and Academic Cooperation
    by Rezan Tatlidil & Maria Kaila & Helena Theodoropoulou & Persa Fokiali
  • 2001 Regulation and Measurement of the Productivity Offset
    by Uri, Noel D.
  • 2001 Méthodes et outils du contrôle de gestion dans les PME
    by Thierry Nobre
  • 2001 Les mécanismes d'assimilation d'une mission d'audit interne:le modèle "activation-sélection-rétention" de K.E. Weick à l'épreuve du terrain
    by David Autissier
  • 2001 Application au cas d'un processus d'intégration symbiotique de la méthode des coûts obligatoires/discrétionnaires
    by Christophe Herriau & Olivier Meier
  • 2001 Le contrôle de gestion en situation d'incertitude: le cas du sport spectacle
    by Lionel Touchais
  • 2001 Prácticas contables en cooperativas rurales
    by Stig Westerdahl
  • 2001 Ratios para el análisis de rentabilidad de las cooperativas agrarias andaluzas
    by Joaquín Domingo
  • 2000 Effets des methodes de retraitement du credit-bail sur l'analyse financiere
    by Briquet, F.
  • 2000 La fonction fiscale: outil au service de la gestion financiere ou axe strategique dans l'entreprise?
    by Maillet, C.
  • 2000 Classification of Intangibles
    by STOLOWY, Herve & AHONEN, Guy & NIKOLAJ BUKH, Per & CAÑIBANO, Leandro & CATASUS, Bino & EKLÖV, Gunilla & FLOWER, John & GARCIA-AYUSO COVARSI, Manuel & GRÖJER, Jan-Erik & JENNY, Anne & JOHANSON, Ulf & THORSGAARD-LARSEN, Heine & MARTENSSON, Maria & MOURITSEN, Jan & SANCHEZ, Paloma & ROBERTS, Hanno
  • 2000 Théorie de la structuration et Activity-Based-Management (ABM) : clarification du rôle du contrôle de gestion dans l'adaptation stratégique
    by Chevalier-Kuszla, Catherine
  • 2000 Le diagnostic financier
    by Batsch, Laurent
  • 2000 Encyclopédie de comptabilité, contrôle de gestion et audit
    by Colasse, Bernard
  • 2000 The Future of Accounting for Business Combinations
    by Tweedie, Sir David & Whittington, Geoffrey
  • 2000 New economy accounting : why are broad-based stock option plans so attractive?
    by Hess, Dieter E. & Lüders, Erik
  • 2000 Incentive compability of dual transfer pricing
    by Carstens, Stefan & Weinem, Michael
  • 2000 An attempt to go beyond conventional financial accounting information
    by Josep Vallverdú
  • 2000 New opportunities for farm accounting
    by Josep M. Argilés & Eric J. Slof
  • 2000 The ethics of creative accounting: Some Spanish evidence
    by Oriol Amat & John Blake & Ester Oliveras
  • 2000 Information System Development in the Small Firm
    by Gavin C Reid
  • 2000 Scomposizione di sovraprofitti: Economic Value Added e Valore Aggiunto Sistemico
    by Magni, Carlo Alberto
  • 2000 Irr, Roe and Npv: Formal and Conceptual Convergences in a Systemic Approach
    by Magni, Carlo Alberto
  • 2000 Decomposition of a Certain Cash Flow Stream: Differential Systemic Value and Net Final Value
    by Magni, Carlo Alberto
  • 2000 A computational model for inventory management and planning
    by Ayub, Mehar & Ahsanuddin, Muhammad
  • 2000 Funds Flow Analysis and Determinants of Fixed Assets
    by Ayub, Mehar
  • 2000 Renegotiation and Relative Performance Evaluation: Why an Informative Signal may be Useless
    by Yim, Andrew
  • 2000 Análisis Empírico De La Relación Entre Creación De Valor Y Resultados
    by Francisco Poveda & Raúl Iñiguez
  • 2000 Kommunsektorns pensionsskuld och pensionsförvaltning efter införandet av balanskrav och blandad redovisningsmodell
    by Jennergren, Peter
  • 2000 Svenska normsättare på redovisningsområdet – institutionella och politiska aspekter
    by Törnqvist, Ulla & Lumsden, Marie & Marton, Jan
  • 2000 Accounting Education in France and its Comparison with Chinese One
    by DING, Yuan
  • 2000 A framework for the classification of accounts manipulations
    by STOLOWY, Herve & BRETON, Gaetan
  • 2000 Organizational Design and Management Accounting Change
    by Matejka, M. & De Waegenaere, A.M.B.
  • 2000 Two-Step Sequential Sampling
    by Moors, J.J.A. & Strijbosch, L.W.G.
  • 2000 Double Checking for Two Error Types
    by Raats, V.M. & Moors, J.J.A.
  • 2000 La gestion du risque dans la décision d'investissement industriel : de la mesure à l'analyse. Une étude longitudinale et contextuelle
    by Pezet, Anne
  • 2000 Pour une démarche pragmatique en histoire de la gestion
    by Berland, Nicolas & Pezet, Anne
  • 2000 A transaction costs approach to financial assets rates of return
    by Rodolfo Apreda
  • 2000 Análisis contable-mercantil de las reducciones de capital en las cooperativas: breve referencia fiscal
    by Tomás Garrido Pulido & Regina Garrido Castro
  • 1999 Management Accounting in Activity Networks
    by James S Jordan
  • 1999 The Valuation Relevance of Voluntary Disclosures: A Comparative Analysis of the Disclosure Behaviour of Major Pharmaceutical Companies in Sweden and the UK
    by Gray, Sidney & Skogsvik, Kenth
  • 1999 Search for a New Conceptual Bookkeeping Model: Different Levels of Abstraction
    by Vousten-Sweere, A-.M. & van Groenendaal, W.
  • 1999 Vingt ans de recherche comptable française: continuité et renouveau
    by Colasse, Bernard
  • 1999 A quoi sert le contrôle budgétaire ?
    by Berland, Nicolas
  • 1999 Les tableaux d'analyse des flux
    by Leutenegger, Marie-Agnès
  • 1999 Performance Measurement in Multi-Period Agencies
    by Sunil Dutta & Stefan Reichelstein
  • 1999 The Importance Of Social Accounting Information Relative To Financial Accounting Information In Investment Decision-Making
    by Nik Nazli Nik Ahmad
  • 1999 Earnings Management and the Revelation Principle
    by Jonathan C. Glover & Anil Arya & Shyam NMI Sunder
  • 1999 Environmental factors giving rise to variations in national management accounting practice
    by Oriol Amat & John Blake & Philip Wraith
  • 1999 Variations in national management accounting approaches
    by Oriol Amat & John Blake & Ester Oliveras
  • 1999 Spanish auditors and the 'true and fair view'
    by Oriol Amat & John Blake & Ester Oliveras
  • 1999 Dimensions of national culture and the accounting environment -The Spanish case-
    by Oriol Amat & John Blake & Philip Wraith & Ester Oliveras
  • 1999 The case for a new accounting research agenda in Spain
    by Oriol Amat & John Blake & Ester Oliveras
  • 1999 The struggle against creative accounting: Is "true and fair view" part of the problem or part of the solution?
    by Oriol Amat & John Blake & Ester Oliveras
  • 1999 The Impact of Contingencies on Information System Development
    by Gavin C Reid & Julia A Smith
  • 1999 Information System Development in the Small Firm: tests of contingency, agency and markets & hierarchies approaches
    by Gavin C Reid & Julia A Smith
  • 1999 The information content of economic value-added: A comparative analysis with earnings, cash flow and residual income
    by Tracey West & Andrew Worthington
  • 1999 Accounting for brands in IAS 38 of IASC (intangible assets) compared with French and German practices : an illustration of the difficulty of international harmonization
    by STOLOWY, Herve & HALLER, Axel & KLOCKHAUS, Volker
  • 1999 Double Checking for Two Error Types
    by Moors, J.J.A.
  • 1999 Search for a New Conceptual Bookkeeping Model: Different Levels of Abstraction
    by Sweere, A.M.J. & Groenendaal, W.J.H. van
  • 1999 La théorie positive de la comptabilité : une revue des critiques
    by Jeanjean, Thomas
  • 1998 Internal Control Systems and Risk Management in the Life and Health Insurance Industry: Current Issues
    by Andre, P. & Cote, D. & Morissette, R.
  • 1998 La diversite comptable internationale et ses consequences: Une revue de la litterature
    by Raffournier, B.
  • 1998 Accounting for Goodwill in Switzerland: Some Empirical Evidence
    by Raffournier, B.
  • 1998 The Contractual and Value Relevances of Reported Earnings in an Unregulated Information Market: The Case of Switzerland
    by Cormier, D. & Magnan, M. & Morard, B.
  • 1998 State versus Market: Contending Interests in the Struggle to Control French Accounting Standardisation
    by Standish, Peter & Colasse, Bernard
  • 1998 De la réforme 1996-1998 du dispositif français de normalisation comptable
    by Standish, Peter & Colasse, Bernard
  • 1998 La procédure d'investissement en pratique: l'impossible contrôle?
    by Pezet, Anne
  • 1998 La diffusion des comités d'audit aux Etats-Unis et en France : une étude comparative
    by Thiéry-Dubuisson, Stéphanie
  • 1998 Comptabilité Privée (Plan Ocam)
    by Castellino, Gilbert & Romelaer, Pierre
  • 1998 Corporate Governance, Expected Operating Performance, and Pricing
    by Oren Fuerst & Sok-Hyon Kang
  • 1998 Some Ethical Issues for Accountants in Antidumping Trade Cases: An Examination of Recent Case Studies with Emphasis on Latin America
    by Robert W. McGee
  • 1998 The ethics of creative accounting
    by Oriol Amat & John Blake & Jack Dowds
  • 1998 An analysis of the accounting principles applied by the European Farm Accountancy Data Network
    by Eric J. Slof & Josep M. Argilés
  • 1998 A portrait of the Spanish accounting community
    by Oriol Amat & Catherine Gowthorpe & Soledad Moya & Ester Oliveras
  • 1998 International accounting harmonisation - A comparison of Spain, Sweden and Austria
    by John Blake & Oriol Amat & Catherine Gowthorpe
  • 1998 A simulation model of corporate finances: A study of the companies listed on Karachi stock exchange
    by Ayub, Mehar
  • 1998 Bankrupcy, auditor Switching and Audit failure: Evidence from the UK. 1987-1994
    by Clive Lennox
  • 1998 The design and use of management accounts in small and medium-sized companies
    by Johansson, Christer & Samuelson, Lars A
  • 1998 Voluntary Disclosure of Cash Flow Statements and Segment Data in Germany
    by Christian Leuz
  • 1998 Perceptions of the Royal Mail Case in the Netherlands
    by Camfferman, Kees
  • 1998 Influence of German Betriebswirtschaftslehre on Dutch Bedrijfseconomie with particular reference to accounting
    by Camfferman, Kees
  • 1998 How reliable are estimates of infrastructure costs? A comparative analysis
    by Nijkamp, Peter & Ubbels, Barry
  • 1997 Accounting for Growth: Strategic Financial Management in the New Small Firm
    by Julia A Smith
  • 1997 L'effet de levier
    by Thibierge, C & Thomas, P.
  • 1997 Comptes de groupe
    by Colasse, Bernard
  • 1997 De l'éthique dans la technique comptable
    by Colasse, Bernard
  • 1997 Qu'est-ce que la comptabilité ?
    by Colasse, Bernard
  • 1997 The French notion of the image fidele : the power of words
    by Colasse, Bernard
  • 1997 The development of discounted cash flow and profitability of investment in France in the 1960s
    by Pezet, Anne
  • 1997 La naissance du contrôle budgétaire en France (1930-1960) : rôle des consultants, apprentissage organisationnel et jeu des acteurs chez Pechiney et Saint-Gobain
    by Berland, Nicolas
  • 1997 The drive for quality - the impact on accounting in the wine industry
    by Soledad Moya & Oriol Amat & John Blake
  • 1997 Financial and nonfinancial information in interim reports: Determinants and implications
    by Hannu, Schadewitz
  • 1997 Activity-based costing in the food industry: an international comparison of American and Dutch food producing companies
    by Groot, Tom L. C. M.
  • 1997 Earnings forecasting research: an overview and critique
    by Peek, Erik
  • 1997 The association between the accuracy of long-run qualitative earnings forecasts by managers and discretionary accounting in the Netherlands
    by Dorsman, Andr‚ B. & Langendijk, Henk P. A. J. & Praag, Bart van
  • 1997 The Usefulness of the Most Widely Reported Dutch Financial Statement Numbers to Stock Market Investors
    by Kabir, M.R.
  • 1997 Determinants of analyst ratings of information disclosure in the annual report of Belgian companies
    by VAN DE WIELE, Patricia
  • 1997 Voluntary disclosure of turnover for SME's
    by VAN DE WIELE, Patricia & VANDENBUSSCHE, Hylke
  • 1996 A Primer to Asset Backed Securisation (The Transformation of Risks)
    by Wolfe, S.
  • 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 Talking Accounting: A Comparative Ethnography of British and German Practice
    by Ahrens, T.
  • 1996 Accounting for Convertible Debt: A Fundamental Financial Instrument Approach to Accounting for Convertible Debt as a Single Instrument
    by Casson, P.
  • 1996 La "trajectoire de faillite" des entreprises: une analyse chronologique sur base des comptes annuels
    by Van Wymeersch, C. & Wolfs, A.
  • 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.
  • 1996 Les voies de la recherche en comptabilité financière
    by Colasse, Bernard
  • 1996 Financial Accounting
    by Colasse, Bernard
  • 1996 Commentaire analytique et critique du cadre conceptuel du CPDC
    by Colasse, Bernard
  • 1996 La comptabilité : un savoir d'action en quête de théories
    by Colasse, Bernard
  • 1996 Le rôle des instruments de gestion de l'investissement dans l'industrie émergente: le cas de l'aluminium avant 1914
    by Pezet, Anne
  • 1996 Une innovation majeure en gestion : l'actualisation et la rentabilité de l'investissement dans les années 1960
    by Pezet, Anne
  • 1996 L'évaluation des actifs immatériels en comptabilité
    by Pierrat, Christian
  • 1996 L'évaluation des actifs immatériels en comptabilité
    by Pierrat, Christian
  • 1996 Les Etats financiers des PME sont-ils seulement utiles pour des fins fiscales ?
    by Lavigne, Benoit
  • 1996 Choix stratégiques des firmes et politique de trésorerie. Une exploration des liens entre stratégie et finance
    by Koulayom, Henri & Coeurderoy, Régis
  • 1996 Le métier d'analyste financier en France
    by Sranon-Boiteau, Carine
  • 1996 Le métier d'analyste financier en france
    by Sranon-Boiteau, Carine
  • 1996 Développement international et performances : une synthèse de la littérature anglo-saxonne
    by Ruiz-Garcia, Maria
  • 1996 Développement international et performances : une synthèse de la littérature anglo-saxonne
    by Ruiz-Garcia, Maria
  • 1996 L'Internationalisation comme variable de la divulgation d'informations comptables
    by Michaïlesco, Céline
  • 1996 L'internationalisation comme variable de la divulgation d'informations comptables : une revue de la littérature
    by Michaïlesco, Céline
  • 1996 Comptabilité et changement organisationnel. Le cas d'une grande entreprise publique : La Poste
    by David, Gilles & Zrihen, Robert
  • 1996 Comptabilité et changement organisationnel. Le cas d'une grande entreprise publique : La Poste
    by Zrihen, Robert & David, Gilles
  • 1996 Venture Capital Supply and Accounting Information System Development
    by Falconer Mitchell & Gavin C Reid & Nicholas G Terry
  • 1996 Differences between US GAAP and Dutch GAAP: additional disclosure on form 20-F
    by Bos, A. de & Vergoossen, R.G.A.
  • 1996 Les Etats financiers des PME sont-ils seulement utiles pour des fins fiscales ?
    by Lavigne, Benoit
  • 1996 Comptabilité et contrôle budgétaire en France : les exemples de Saint-Gobain et Péchiney 1930-1960
    by Berland, Nicolas
  • 1995 Un aspect oublié de la méthode des sections. Les enjeux d'une normalisation privée de la comptabilité de gestion
    by Bouquin, Henri
  • 1995 Un aspect oublié de la méthode des sections : les enjeux d'une normalisation privée de la comptabilité de gestion
    by Bouquin, Henri
  • 1995 25 ans de comptabilité générale... Une nouvelle naissance de la vieille discipline ?
    by Colasse, Bernard
  • 1995 Fuzzifier le modèle comptable
    by Casta, Jean-François & Bry, Xavier
  • 1995 De la difficulté de recourir au contrôle dans les collectivités locales : contrôle et collectivités locales, un formariage ?
    by Chaudemanche, Bruno
  • 1995 De la difficulté de recourir au contrôle dans les collectivités locales : contrôle et collectivités locales, un formariage ?
    by Chaudemanche, Bruno
  • 1995 Organisation publique et comptabilité privée : le cas de La Poste
    by Batsch, Laurent
  • 1995 La couverture affectée en comptabilité
    by Mathis, Jean
  • 1995 Trésorerie et performances financières : une étude empirique sur un échantillon de la Centrale de Bilans de la Banque de France (1988-1992)
    by Koulayom, Henri
  • 1995 Les logiciels d'analyse financière : une évolution liée aux actions des éditeurs et des utilisateurs
    by Heurtaux, Eric
  • 1995 Un renouveau de la valeur pour un renouveau de la comptabilité de gestion
    by Jugnet, Albane
  • 1995 Une étude de cas exploratoire portant sur le contrôle de gestion dans une entreprise de réseau : la SNCF
    by Zrihen, Robert & David, Gilles
  • 1995 La contabilidad creativa en España y en el Reino Unido. Un estudio comparativo
    by Oriol Amat & John Blake & Soledad Moya
  • 1995 The impact of post industrial society on the accounting compromise-experience in the UK and Spain
    by Oriol Amat & John Blake
  • 1995 Les logiciels d'analyse financière : une évolution liée aux actions des éditeurs et des utilisateurs
    by Heurtaux, Eric
  • 1995 Les recherches anglo-saxonnes sur la "régulation" comptable
    by Chantiri-Chaudemanche, Rouba
  • 1995 Un renouveau du concept de valeur pour un renouveau de la comptabilité de gestion
    by Jugnet, Albane
  • 1995 Une étude de cas exploratoire portant sur le contrôle de gestion dans une entreprise de réseau : la SNCF
    by Zrihen, Robert & David, Gilles
  • 1994 French Accounting Theorists of the Twentieth Century
    by Durand, Romain & Colasse, Bernard
  • 1994 Issues in the use of the cash flow statement-experience in some other countries
    by Oriol Amat & John Blake & Jack Dowds
  • 1994 La mauvaise acclimatation de la notion internationale de "true and fair view" (image fidèle) dans les pays de droit romain : les conséquences sur le cadre conceptuel français
    by Honoré, Aline
  • 1994 Le traitement comptable des éléments incorporels
    by Thibierge, Christophe
  • 1994 Normes et pratiques comptables internationales de traitement des "emprunts perpétuels"
    by Richard, Sébastien
  • 1993 Gestion financière de l'entreprise : problématique, concepts et méthodes
    by Colasse, Bernard
  • 1993 Les sept lectures du bilan : sept regards sur l'entreprise et ses comptes
    by Ginglinger, Edith
  • 1992 Dix thèses sur la comptabilisation de l'écart d'acquisition
    by Richard, Jacques
  • 1992 L'analyse économique de la survaleur et ses incidences comptables
    by Pierrat, Christian
  • 1992 Stratégie et contrôle organisationnel : perspectives de la recherche
    by Bouquin, Henri
  • 1991 A la recherche pour l'avancement d'une theorie comptable a l'echelle internationale
    by Tremblay, T.
  • 1991 Où il est question d'un cadre conceptuel français
    by Colasse, Bernard
  • 1991 Chronologie comptable commentée (1400-1969)
    by Durand, Romain
  • 1988 Les trois âges de la comptabilité
    by Colasse, Bernard
  • 1987 La notion de normalisation comptable: entre normalisation industrielle et normalisation sociale
    by Colasse, Bernard
  • 1986 La technique et la science comme idéologie de la formation comptable
    by Colasse, Bernard
  • 1984 Une présentation de la comptabilité générale des entreprises
    by Colasse, Bernard
  • 1983 Repères historiques
    by Colasse, Bernard
  • 1983 Les principes comptables
    by Colasse, Bernard
  • 1982 La rentabilité de l'entreprise : analyse, prévision et contrôle
    by Colasse, Bernard
  • 1982 Trade Union Wage Differentials in the U.K.: A Strange and Sad Story
    by Paul A. Geroski & Mark B. Stewart
  • 1982 Peering Under the Inflationary Veil: Synopsis
    by Grady, Patrick
  • 1980 Note pour une épistémologie de la comptabilité
    by Colasse, Bernard
  • Valuing Voluntary Disclosure using a Real Options Approach
    by Laura Delaney & Jacco J.J. Thijssen
  • A Comparative Review of the Finnish Expenditure-Revenue Accounting
    by Timo Salmi
  • Political Relationships, Global Financing and Corporate Transparency
    by Christian Leuz & Felix Oberholzer-Gee
  • Corporate Transparency and Bond Liquidity
    by Fecht, Falko & Füss, Roland & Rindler, Philipp B.
  • The influence of differences in accounting standards on empirical pricing models: An application to the Fama-French model
    by Javier Gomez Biscarri & Germán López Espinosa
  • Auditor Type and Audit Quality Differences in Nonprofit Healthcare Organizations – U.S. Evidence
    by Dennis M. Lopez & Pamela C. Smith
  • Real Earnings Management through Share Repurchases
    by Sharad C. Asthana
  • Impact of Job Complexity and Performance on CFO Compensation
    by Jennifer Yin & Steven Balsam & Afshad Irani
  • Could IFRS Replace US GAAP? A Comparison of Earnings Attributes and Informativeness in the US Market
    by Elizabeth A. Gordon & Bjorn N. Jorgensen & Cheryl L. Linthicum
  • Differential Changes In The Value-Relevance Of Earnings And Book Values Over Time: Financial Versus Other Industries
    by Sharad Asthana & Lucy Huajing Chen
  • Do Highly Compensated Participants Influence The Management Of Qualified Pension Plans?
    by Sharad Asthana
  • Evaluating The Effect Of Industry Specialist Duration On Audit Quality And Audit Fees
    by TINA M. Jose Vega & Dennis M. López
  • Audit Market Concentration and Auditor Tolerance for Earnings Management
    by JEFF BOONE & INDER K. KHURANA & K. K. RAMAN
  • The Choice of Operating Cash Flow in Incentive Compensation
    by Emeka T. Nwaeze
  • 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 publications, with the magnitude of those increases related to journal quality, i.e., the payment for a top tier publication exceeds that of a second tier publication, etc. For example we estimate the increase in annual salary for a top tier publication to be close to $4,000, with the increase varying across ranks - from about $2,500 for a full professor, to over $9,000 for an assistant. Given that these are annual increases in base salary, under reasonable assumptions for longevity and discount rate, the present value of a top tier publication easily tops $100,000 for an assistant professor! In addition we find salary increases with the prestige of the school at which the individual is employed, the individual’s rank, and the cost of living of the city in which the employing school is located. We also find salary increases with prestige of the school from which the individual received his/her degree, although the premium dissipates over time. Not surprisingly we find a reward to mobility/penalty to loyalty. That is, we observe a statistically significant negative association between accounting faculty salary and the number of years the faculty member has been with his/her current employer
    by Sharad Asthana & Steven Balsam
  • Implications of Cost Behavior for Analysts’ Earnings Forecasts
    by Mustafa Ciftci & Raj Mashruwala & Dan Weiss
  • Extending Contingency: the impact of strategy, technology, size and business environment on the organisational form of small Chinese firms
    by Gavin C Reid & Julia Smith & Zhibin Xu
  • Further Evidence on the Importance of Analysts’ Cash Flow Forecasts
    by Sandip Dhole & Sagarika Mishra & Ananda M Pal
  • Benchmark for Earnings Performance: Management Forecasts versus Analysts’ Forecasts
    by Sandip Dhole & Sagarika Mishra & K. Sivaramakrishnan
  • When and How is Voluntary Disclosure Quality Reflected in Equity Prices?
    by Florian EUGSTER & Alexander F. WAGNER
  • The Effect of Fair vs. Book Value Accounting on the Behavior of Banks
    by Roland Strausz & Katrin Burkhardt
  • Kontabilitate plan orokor berriaren kontzeptu-esparrua
    by Aldazabal Etxeberria, Miren Edurne
  • La contabilización del impuesto sobre beneficios en el nuevo Plan General de Contabilidad
    by Zubiaurre Artola, Miguel Ángel & Temprano Gutiérrez, Vicente & Saitua Iribar, Ainhoa
  • La valoración de las existencias en el nuevo Plan General de Contabilidad y su comparativa con la normativa precedente
    by Malles Fernández, Eduardo
  • Generoaren ikuspegitik auditore jarduelarien egoera Euskal Autonomia Erkidegoan eta Estatuan
    by Azkue Irigoyen, Itziar
  • Una aplicación sobre el comportamiento de los costos a la industria española
    by Marín Vinuesa, Luz María & Werbin, Eliana & Porporato, Marcela
  • Evolución de las necesidades de los ciudadanos europeos y su reflejo en la información suministrada por las empresas
    by Malles Fernández, Eduardo & Ibarloza Arrizabalaga, Ander
  • La contabilidad de gestión en las empresas de nuestro entorno
    by Malles Fernández, Eduardo
  • Kontabilitatearen inguruan zenbait proposamen
    by Alvarez Etxeberria, Igor
  • La contabilidad de gestión y el ABC: Análisis Crítico
    by Malles Fernández, Eduardo
  • Resultado contable - Base Imponible en las Cuentas Anuales
    by Comas Martínez, Jesús
  • La casuística contable de los arrendamientos: el ejemplo de los Industrialdeak
    by Erkizia Olaizola, Agustin & Ibarloza Arrizabalaga, Errapel
  • La consideración contable del Impuesto sobre Sociedades
    by Lallana Sotillos, Carlos
  • La importancia del estudio de los costes empresariales en la fabricación de los productos
    by Malles Fernández, Eduardo
  • 2010 La Inseguridad Jurídica Para Los Acreedores De Las Sociedades Anónimas Laborales Constructoras Y Promotoras De Viviendas Ante El Real Decreto Ley 10/2008 De 12 De Diciembre / Legal Uncertainty For Creditors Of Corporations Labor And Construction Of Housing To Promotoras Royal Decree Law 10/2008 Of 12 December
    by Sonia BENITO HERNÁNDEZ & María Olga ZÚÑIGA DURÁN
  • 2010 El Capital Relacional De Las Cooperativas De Crédito En España: Un Estudio Cualitativo De Sus Intangibles Sociales Mediante El Análisis Delphi / The Relational Capital Of The Credit Cooperatives In Spain: A Qualitative Study Of Their Social Intangible Using The Delphi Analysis
    by Elies SEGUÍ-MAS & Ricardo J SERVER IZQUIERDO