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Research classified by Journal of Economic Literature (JEL) codes

/ M: Business Administration and Business Economics; Marketing; Accounting
/ / M4: Accounting
/ / / M48: Government Policy and Regulation
This topic is covered by the following reading lists:
  1. Mondialisation

Most recent items first, undated at the end.
  • 2014 Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior
    by Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren
  • 2014 Just a Matter of Prospect (Theory)? - The Ecological Rationality of the Traditional Accounting Principles
    by Eduard Braun
  • 2014 Transfer Pricing: Roles and Regimes
    by Søren Bo Nielsen
  • 2014 Management Strategies and Environmental Accounting in Economic Entities. A Contribution to Sustainable Development
    by Cicilia IONESCU
  • 2014 A Review of the Current Literature on Executive Compensation: New Insights and Understandings
    by Phillip Cordwell James
  • 2014 Do customers respond to the disclosure of internal control weakness?
    by Su, Lixin (Nancy) & Zhao, Xuezhou (Rachel) & Zhou, Gaoguang (Stephen)
  • 2014 The economic consequences of regulatory changes in employee stock options on corporate bond holders: SFAS No.123R and structural credit model perspectives
    by Chen, Tsung-Kang & Liao, Hsien-Hsing & Chi, Cheng-Ming
  • 2014 Impacts of Additional Guidance Provided on International Financial Reporting Standards on the Judgments of Accountants
    by Mala, Rajni & Chand, Parmod
  • 2014 Basel Iii Impact On Romanian Banking System Performance
    by Mariana G. Nedelcu (Bunea)
  • 2014 Towards A Competency Framework For Smes - A South African Case Study
  • 2014 The Mechanism Of Payment Requests - An Instrument For Facilitating The Financing From Structural Funds Of Romanian Public Academic Education Institutions
    by Cristina-Petrina Dragusin
  • 2014 Rethinking the Principles of Bank Regulation: A Review of Admati and Hellwig's The Bankers' New Clothes
    by Roger B. Myerson
  • 2013 Obligation de rendre des comptes : enjeux de légitimité et d’efficacité
    by Pras, Bernard & Zarlowski, Philippe
  • 2013 The Contribution of Green Public Procurement to Energy Efficiency Governance in Buildings
    by Eleonora Annunziata & Marco Frey & Fabio Iraldo & Francesco Testa
  • 2013 Compliance cost estimates: Survey non-response and temporal framing effects
    by Eichfelder, Sebastian
  • 2013 The IASB Conceptual Framework: Purpose and Status
    by Chiara Saccon
  • 2013 Inter-Organizational Accountability and Budget Cut-Backs
    by Enrico Bracci
  • 2013 CEO compensation in high-tech firms and changes in the SFAS No 123 (R)
    by Paula Faria & Franscisco Vitorino Martins & Elísio Brandão
  • 2013 The Impact of Mandatory Disclosure on Information Acquisition: Theory and Experiment
    by Kazunori Miwa
  • 2013 Public-Private Entanglement: Entrepreneurship in a Hybrid Political Order, the Case of Lebanon
    by Stel, Nora & Naudé, Wim
  • 2013 Electronic Identity in Europe: Legal challenges and future perspectives
    by Norberto Andrade & Shara Monteleone & Aaron Martin
  • 2013 The benefits of conservative accounting to shareholders: Evidence from the financial crisis
    by Francis, Bill & Hasan, Iftekhar & Wu, Qiang
  • 2013 The Twilight Zone: OTC Regulatory Regimes and Market Quality
    by Bruggemann, Ulf & Kaul, Aditya & Leuz, Christian & Werner, Ingrid M.
  • 2013 'Serving Two Masters' and the Chief Audit Executive's Communication: Experimental Evidence About Internal Auditors’ Judgments
    by Hoos , Florian & Kochetova-Kozloski, Natalia & D'Arcy , Anne
  • 2013 Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe
    by André, Paul & Filip, Andrei & Paugam, Luc
  • 2013 IFRS Adoption in Canada: An Empirical Analysis of the Impact on Financial Statements
    by Michel Blanchette & François-Éric Racicot & Komlan Sedzro
  • 2013 VAT Cash Accounting Scheme in Romania
    by BUNEA-BONTAS Cristina Aurora
  • 2013 Between Form without Substance and Substance without Form: Estimating the Brand Image of Romanian Smes
    by Oncioiu Ionica
  • 2013 Study on the Accounting and Tax Scheme of Second-Hand Goods Such as Cars
    by Negruţiu Magdalena & Calotă Traian-Ovidiu
  • 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 Bankruptcy open to an arrangement as a way of resolving company’s financial crisis
    by Katarzyna D¿egan
  • 2013 Czech National Accounting Board
    by Jana Skálová & Marcela Žárová
  • 2013 Audit Conservatism Versus Unique Regulation of Financial Markets in Romania
    by Pepi Miticã & Nicolae Traian Cristin
  • 2013 Concepts and Principles of Performance Audit
    by Caloian Florin & Sahlian Daniela & Ponorica Andreea
  • 2013 Income tax - European and Domestic Theoretical Approach
    by Barbu Costel & Niþoi (Barbu) Nicoleta
  • 2013 Challenges Of Financial Audit - The Impact Of Introducing Unique Regulation Of Financial Markets In Romania
    by Mitica Pepi & Traian Cristin Nicolae & &
  • 2013 The Role of Market Valuation in Privatization of State Property
    by Gomzin, L.
  • 2013 Financial Bubbles, Common Knowledge and Alternative Accounting Regimes: An Experimental Analysis of Artificial Spot Security Markets
    by Larry Bensimhon & Yuri Biondi
  • 2013 Economic Consequences of Global Accounting Convergence: An Experimental Study
    by Satoshi Taguchi & Masayuki Ueeda & Kazunori Miwa & Satoru Mizutani
  • 2013 Some Observations on Research on the Benefits to Nations of Adopting IFRS
    by Philip Brown
  • 2013 Value Creation Through Corporate Governance
    by Elena Chitimus
  • 2013 Systemes Comptables Dans Le Contexte De La Mondialisation
    by Loredana Oana Hutanu (Toma)
  • 2013 La Contabilidad Pública en América Latina y el Devengo en Ecuador
    by Jazmín Sánchez & David Pincay
  • 2013 Accounting Support Fee: Scheme of Independent Funding for U.S. Accounting and Audit Regulators
    by Oleh Pasko
  • 2013 La performance del Sistema Sanitario Nazionale: politiche e determinanti
    by Emidia Vagnoni
  • 2013 Externalities of public firm presence: Evidence from private firms' investment decisions
    by Badertscher, Brad & Shroff, Nemit & White, Hal D.
  • 2013 Systematic stress tests with entropic plausibility constraints
    by Breuer, Thomas & Csiszár, Imre
  • 2013 Mandatory IFRS reporting and changes in enforcement
    by Christensen, Hans B. & Hail, Luzi & Leuz, Christian
  • 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 Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies
    by Elshandidy, Tamer & Fraser, Ian & Hussainey, Khaled
  • 2013 Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective
    by Kim, Oksana
  • 2013 Foreign Private Issuers' Application of IFRS Around the Elimination of the 20-F Reconciliation Requirement
    by Chiu, Tzu-Ting & Lee, Yen-Jung
  • 2013 Accounting and Financial Reports in the Gambling Monopoly - Measures for a Moral Economic System
    by Riana Iren RADU & Violeta ISAI
  • 2013 Contabilidad: entre la responsabilidad social y el interés público
    by Rubiela Jiménez Aguirre
  • 2013 Análisis comparativo del impuesto de renta para las personas naturales (Colombia) - personas físicas (España) y los no residentes
    by Constanza Loreth Fajardo-Calderón & Dora Cecilia Suárez Amaya
  • 2013 Impact Of Ifrs Adoption On Romanian Companies
    by Adriana Florina POPA & Andreea Gabriela PONORICA & Oana Georgiana STANILA
  • 2013 Multinationals Enterprises Influence On Accounting In Romania
    by Carmen NISTOR & Monica PUIU
  • 2013 Combating Fraud In Cross-Border Merger Of Companies
    by Carmen NISTOR & Monica PUIU & Anca Simona HROMEI
  • 2013 Transfer Pricing–A Present-Day Issue
    by Elena CHIȚIMUȘ
  • 2013 The Corporate Governance Impact On Banking Performance Increase
    by Mariana G. BUNEA
  • 2013 The Corporate Governance Impact On Banking Performance Increase
    by Mariana G. BUNEA
  • 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 Combaterea Fraudelor In Fuziunea Dintre Societatile Transfrontaliere
    by Carmen NISTOR & Monica PUIU & Anca Simona HROMEI
  • 2013 Opportunities And Threats Upon Applying The Scheme Of Vat Upon Collection
    by CIOBANASU Marilena & CALOTA Traian-Ovidiu
  • 2013 How Big Are ’Big Four’ Companies – Evidence From Romania
  • 2013 Forecasting The Structure Of The Romanian Audit Market
  • 2013 Exploring the Recent Evolution of the Accounting Profession in Romania – An Institutional Approach
    by Nadia ALBU
  • 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 Assuming the Worst: The Shifting Sands of Pension Accounting
    by Alistair BYRNE & Iain CLACHER & David HILLIER & Allan HODGSON
  • 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 Atypical Fiscal States: Fiscal Inactivity State and the Fiscal Body Ex-Officio Cancellation of the Registration Code for VAT Purposes
    by Raducu Emil Buziernescu & Stelian Selisteanu & Nicoleta Mihaela Florea
  • 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 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 Entrepreneurship and innovation in a hybrid political order: The case of Lebanon
    by Stel, Nora
  • 2012 The Costs of VAT: A Review of the Literature
    by Luca Barbone & Richard Bird & Jaime Vázquez Caro
  • 2012 A comparison of three mega bank groups’ strategies towards a low carbon economy focusing on activities of their securities companies
    by Kasai, Katsuya
  • 2012 The efficiency cost of tax enforcement: evidence from a panel of spanish firms
    by Almunia, Miguel & Lopez-Rodriguez, David
  • 2012 Earnings Management and Stock Price Behavior around IPOs
    by Tatsushi Yamamoto & Hideaki Kato
  • 2012 Green Transformation of Small Businesses: Achieving and Going Beyond Environmental Requirements
    by Eugene Mazur
  • 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 Financial Disclosure and Market Transparency with Costly Information Processing
    by Di Maggio, Marco & Pagano, Marco
  • 2012 European Funds €“ A Solution For The Romanian Economic Recovery
    by Anca Mădălina BOGDAN
  • 2012 IFRS adoption around the world - a brief literature review
    by Alina RUSU
  • 2012 The presentation of the capital in financial statements. The concept of maintaining capital
    by Annee-Marie GRECEA
  • 2012 Civil responsibility in audit. an objective necessity of economic reality
    by Ana-Maria PASCU & Alina-Mariana ISTRATE
  • 2012 Stocks evaluation in Romanian and international financial accounting
    by Dorel MATES & Laura–Adriana COJOCARU (ALIONESCU)
  • 2012 International harmonization of accounting standards for multinational entities
    by Aura Emanuela DOMIL & Alin Emanuel ARTENE & Codruta Daniela PAVEL
  • 2012 The role of advisory committees in the system of the corporate governance. Case study on listed companies in Romania
    by Berheci Maria GROSU
  • 2012 Financial Implications On The Budgets Of Administrative-Territorial Units In The Context Of Default On Accrual Accounting Requirements
  • 2012 Romania’s Governmental Public Debt in the Context of the Present Day Financial Crisis: its Dynamics During the Last Ten Years
    by Mariana MAN & Maria MACRIS
  • 2012 International Accounting Standardisation Effects on Business Management during the Global Financial Crisis
    by Gyorgy CSEBFALVI
  • 2012 The Role Of Financial Indicators In The Life Of Italian Football Clubs
    by Carmine Zoccali
  • 2012 Comments on the New Dimension of Professional Liability of Auditing Companies
    by Jan Molín
  • 2012 Selected Consequences of Unlawful Conduct in Accounting in the Context of Current Legal Regulations of the Czech Republic
    by Jan Molín
  • 2012 Testing Compliance With Corporate Governance Principles On The Romanian Capital Market
    by Ioan-Ovidiu SPATACEAN & Loredana GHIORGHITA
  • 2012 International Accounting Standardisation in Hungarian Practice
    by Jenõ Beke & Mónika Tiszberger
  • 2012 The Role of Corporate Governance in Risk Management
    by Sãveanu Cristina
  • 2012 Offshore Jurisdictions And Tax Evasion In Romania
    by Moisescu Florentina
  • 2012 Corruption in the Public Sector of the Emerging Economies Inside the European Union Perimeter. Causes and Scores of the Phenomenon
    by Mardiros Daniela-Neonila
  • 2012 Performance in Public Administration. A Systemic Approach
    by Adelina Dumitrescu
  • 2012 Financial Performance - an Approach from the Public Sector Perspective
    by Pãcurari Doina
  • 2012 Court Of Auditors - The Assessment Of Internal Control System In The Public Sector In Romania. Case Study Bihor County
    by Gherai Dana Simona & Tara Ioan Gheorghe
  • 2012 European Harmonization Of Consolidated Financial Statements Regulations?
    by Baltariu Carmen-Alexandra & Cirstea Andreea
  • 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 Indagine sulle imprese agevolate con i Contratti di Programma: un esercizio di applicazione del metodo controfattuale
    by Maria Rita Pierleoni
  • 2012 Quality of Service in Cost Models
  • 2012 The Foreign Equity in Banking Industry and the Effectiveness of Corporate Governance: Essential or a Soap Opera?
    by Banu Dincer
  • 2012 Research in accounting for income taxes
    by Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A.
  • 2012 What Drives Quality of Firm Risk Disclosure?
    by Miihkinen, Antti
  • 2012 Top management turnover, firm performance and government control: Evidence from China's listed state-owned enterprises
    by Hu, Fang & Leung, Sidney C.M.
  • 2012 Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?
    by Hsu, Audrey Wen-hsin & Duh, Rong-Ruey & Cheng, Kang
  • 2012 Earnings Management, Audit Quality and Legal Environment: An International Comparison
    by Mehmet Ünsal Memis & Emin Hüseyin Cetenak
  • 2012 Efectos del debido proceso en la formulación de la NIIF 13: mediciones a valor razonable
    by Martha Liliana Arias Bello & Edgar Emilio Salazar Baquero
  • 2012 The Financial And Structural Capabilities Of Key Infrastructure Sectors In Serbia
    by Dejan Malinić & Vlade Milićević
  • 2012 Analysis Of Variations In The Performance Of Audit Firms In The Republic Of Serbia
    by Dejan Jakšić & Kristina Mijić & Mirko Andrić
  • 2012 Taxation, Internationalization And Fiscal Harmonization
    by Ioan Pop
  • 2012 The Particular Case Of Smes Regarding Financial Reporting And Accounting For Investment Property
  • 2012 The Adequacy of Accounting Mandatory Disclosure under the Global Financial Crisis. A Field Study in Jordan
    by Ali. A. AL. ZOUBI & Naser. Y. AL. ZOUBI
  • 2012 The Told and Retold Story of Romanian Accounting
    by Iulia JIANU & Ionel JIANU
  • 2012 Determinants of the Extent of Voluntary Disclosure in the Annual Reports of the Tunisian Firms
    by Raida CHAKROUN & Hamadi MATOUSSI
  • 2012 Harmonization Of Goodwill Reporting Practice In The Consolidated Financial Statements Of Romanian Groups
    by Carmen-Alexandra Baltariu & Andreea Cirstea
  • 2012 National And International Perspectives On The Quality Of Accounting Information38
    by Assist. Alina Rusu
  • 2012 Identifying The Industry Business Cycle Using The Markov Switching Approach In Central And Eastern Europe
    by Cristi SPULBAR & Mihai NITOI & Cristian STANCIU
  • 2012 Identifying The Industry Business Cycle Using The Markov Switching Approach In Central And Eastern Europe
    by Cristi SPULBAR & Mihai NITOI & Cristian STANCIU
  • 2012 Identifying The Industry Business Cycle Using The Markov Switching Approach In Central And Eastern Europe
    by Cristi SPULBAR & Mihai NITOI & Cristian STANCIU
  • 2012 Aspects Of The International Financial Reporting Standards And The Ias Governing In Global Context
    by Niculina Rosu-Hamzescu
  • 2012 Improvement Cost Calculation – A Necessity In The Electrical Industry
    by Constanta Iacob & Luminita Popescu (Costache)
  • 2012 Aspects Of The International Financial Reporting Standards And The Ias Governing In Global Context
    by Niculina Rosu-Hamzescu
  • 2011 Accounting prescription and practice in nineteenth-century France. An analysis of bankruptcy cases
    by Labardin, Pierre
  • 2011 Symposium: Unregulated Stock Markets in Second Life
    by Robert J. Bloomfield & Young Jun Cho
  • 2011 Ordnungspolitische Wirkungen des elektronischen Bundesanzeigers und einer Einführung der internationalen Rechnungslegung für nicht kapitalmarktorientierte Unternehmen (IFRS for SMes)
    by Markus Grottke
  • 2011 Planungsrechnung und Planungsgüte in der Unternehmensbewertung auf Grund aktienrechtlicher Strukturmaßnahmen: Eine empirische Analyse
    by Schrenker, Claudia
  • 2011 Unternehmensbewertung nach HFA 2/1983: Ausländische Einkünfte, steuerliches Anrechnungsverfahren, Ausschüttungspolitik
    by Popp, Matthias
  • 2011 Disclosure, transparency, and market discipline
    by Freixas, Xavier & Laux, Christian
  • 2011 Il livello di disclosure volontaria del modello di business all'interno del prospetto informativo di quotazione
    by Carlo Bagnoli & Giulia Redigolo
  • 2011 Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues
    by Helmut Dietl & Tobias Duschl & Markus Lang
  • 2011 "Global since Gold" The Globalisation of Conglomerates: Explaining the Experience from South Africa, 1990 - 2009
    by Grietjie Verhoef
  • 2011 Environmental Enforcement in Decentralised Governance Systems: Toward a Nationwide Level Playing Field
    by Eugene Mazur
  • 2011 Capital-Market Effects of Securities Regulation: Hysteresis, Implementation, and Enforcement
    by Hans B. Christensen & Luzi Hail & Christian Leuz
  • 2011 Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms
    by Sebastian Brauer & Carl-Friedrich Leuschner & Frank Westermann
  • 2011 The Effects of IFRS on Financial Ratios: Early Evidence in Canada
    by Michel Blanchette & François-Éric Racicot & Jean-Yves Girard
  • 2011 MD&A – Counterpart to or Distraction from Financial Reporting
    by Kevin Girdharry & Elena Simonova & Rock Lefebvre
  • 2011 Revisiting the OLI Paradigm: The Institutions, the State, and China's OFDI
    by Hao Liang & Bing Ren & Haikun Zhu
  • 2011 Amortisation Versus Impairment of Goodwill and Accounting Quality
    by Paul Van Hulzen & Laura Alfonso & Georgios Georgakopoulos & Ioannis Sotiropoulos
  • 2011 Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation
    by Nikolaos Eriotis & Filippos Stamatiadis & Dimitrios Vasiliou
  • 2011 Audit and Oversight of Audit in terms of Commerce Law of Turkey
    by Gencoglu, Umit Gucenme & Isseveroglu, Gulsun & Ertan, Yasemin
  • 2011 Marketing Strategies Amid Prolonged Economic Crisis
    by Simona-Silvana MARGINEAN
  • 2011 Some Aspects Regarding Reform Of Romanian Accounting System
    by Daniel BOTEZ
  • 2011 Internal Audits at Local Governments. Audit Experiences of the State Audit Office of Hungary
    by Tamás Sepsey
  • 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 Logical Design of the Application Regarding Financial Statements Submission
    by Claudia Isac & Alin Isac & Mircea Petrini
  • 2011 Improving the Quality of the Information Presented in Financial Statements by Using Information Technology
    by Vasile Dumitraș
  • 2011 The Accounting Treatment of the Tourism Unit’s Financial Statements in Agreement with the International Financial Reporting Standards
    by Bogdan Răvaș
  • 2011 Using the Database Management System of the Financial Statements Submission
    by Alin Isac & Claudia Isac & Anca Jarmila Guță
  • 2011 The Role of the Internal Audit in the Tourism Unit’s Risk Management Process
    by Bogdan Răvaș
  • 2011 Earnings Management And The Quality Of The Financial Reporting
  • 2011 The Accounting Normalisation in Romania: Past, Present and Future
    by Georgescu Cristina Elena
  • 2011 The Influence of the Fiscal Policy in Perpetuating the World Crisis
    by Fãdur Cristina-Ionela & Ciotinã Daniela
  • 2011 Corporate Responsibility and Control Risk
    by Grosu Maria
  • 2011 Study Regarding The Influence Of Romanian Accounting Regulations On Creative Accounting Techniques
  • 2011 Preference Of The Listed Entities Regarding The Selection Of The External Auditor
    by Fulop Melinda Timea & Tiron-Tudor Adriana & Span Georgeta Ancuta & Popa Irimie Emil
  • 2011 Codes And Practices Of Implementation Of Corporate Governance In Romania And Results Reporting
  • 2011 Corporate Governance-The Role And Application Of The Principle Of Transparency
    by Fulop Melinda Timea
  • 2011 Principles- And Rules-Based Accounting Debate. Implications For An Emergent Country
    by Deaconu Adela
  • 2011 Accounting Standards and Global Convergence Revisited: Social Norms and Economic Concepts
    by Shizuki Saito
  • 2011 Multinational Companies - Between Restructuring and Transfer Pricing
    by Cristian - Marian Barbu
  • 2011 Market Perception of SOX Act in the Case of US Listed Banks
    by Martina Vitézová
  • 2011 Measuring a Bank’s Financial Health: A Case Study for the Greek Banking Sector
    by John Thalassinos & Konstantinos Liapis
  • 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 The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases
    by Bronson, Scott N. & Hogan, Chris E. & Johnson, Marilyn F. & Ramesh, K.
  • 2011 The valuation impact of reconciling pro forma earnings to GAAP earnings
    by Zhang, Huai & Zheng, Liu
  • 2011 Public Finances Crises Within The Countries Of Piigs Group
  • 2011 An Analysis Of Sme Financial Statements After The Adoption Of Ifrs For Smes A South African Case Study
  • 2011 Factors Influencing The Companies‘ Profitability
    by Camelia Burja
  • 2011 Territorial Regionalization, A Challenge? Territorial Regionalization Effect On Regional Accounts, The Case Of Romania
    by Maria Criveanu & Constanta Iacob
  • 2011 Cost Calculation In The Electrical Industry-Manufacture Large Electric Motors
    by Luminita Costache
  • 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 The Evolution Of Financial Standards For Small And Medium- Sized Entities "
    by Mateja Jerman & Gordana Ivankovič
  • 2011 Sustainability reporting and assurance in Great Britain and France
    by Elena-Roxana ANGHEL ILCU
  • 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 organismes français successifs de normalisation comptable
    by Colasse, Bernard
  • 2010 De la nouvelle Autorité des normes comptables
    by Colasse, Bernard & Pochet, Christine
  • 2010 3N mobil telekomünikasyon arabağlantı maliyet modeli
    by Ramazan YILMAZ & Gökhan ÖZER & Müberra GÜNGÖR
  • 2010 Berücksichtigung von Börsenkursen bei der Ermittlung von Barabfindungen im Rahmen von aktienrechtlichen Strukturmaßnahmen
    by Henselmann, Klaus & Schrenker, Claudia & Winkler, Nadine
  • 2010 Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues
    by Helmut Dietl & Tobias Duschl & Markus Lang
  • 2010 Outcome Performance Measures of Environmental Compliance Assurance: Current Practices, Constraints and Ways Forward
    by Eugene Mazur
  • 2010 Evaluating the Effectiveness of National Labor Relations Act Remedies: Analysis and Comparison with Other Workplace Penalty Policies
    by Morris M. Kleiner & David Weil
  • 2010 Research in Accounting for Income Taxes
    by John Graham & Jana Raedy & Douglas Shackelford
  • 2010 Zur Finanzmarktkrise: Die Rolle der Immobilienbewertung
    by Oliver Arentz & Johann Eekhoff & Christine Arentz
  • 2010 Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues
    by Helmut Dietl & Tobias Duschl & Markus Lang
  • 2010 Piracy, Music, And Movies: A Natural Experiment
    by Adermon, Adrian & Liang, Che-Yuan
  • 2010 Piracy, Music, and Movies: A Natural Experiment
    by Adermon, Adrian & Liang, Che-Yuan
  • 2010 Piracy, Music and Movies: A Natural Experiment
    by Adermon, Adrian & Liang, Che-Yuan
  • 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 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 Earnings Quality Differential Between Canadian and U.S. Public Companies
    by Kamalesh Gosalia
  • 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 Studiu comparativ privind politica de reevaluare a imobilizarilor corporale în România si Marea Britanie
    by Nicoleta Maria Cioara
  • 2010 Influence of Accounting Norms on Dividend Policies in the Czech Republic
    by Jana Ištvánfyová & Jiří Pelák
  • 2010 Necessity And Reality Between Information Transparency In Performance SMEs To Track
    by Constanţa Iacob & Silvia Simionescu (Buşe)
  • 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 Unity and Uniqueness in the Accounting Profession
    by Mitea Neluta & Vlad Costica
  • 2010 The Accounting Profession – Guilty or Victim During the Current Crisis
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  • 2010 The Evolutiontion Of The International Accounting Systems
    by Bostan Ionel & Grosu Veronica & Iancu Eugenia
  • 2010 The Accounting Systems of the Main Member States of the EU
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  • 2010 Aspects Regarding the Accountancy of Mines Closure Projects Financed Owing to Loans Ratified by the World Bank
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  • 2010 Internationalization Of German Accounting - Do Fair-Value Valuations Lead To A Higher Quality Financial Reporting?
    by Bodo Runzheimer
  • 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 The Role Of The Accountant Professional In The Context Of The Corporate Governance And The Externalisation Of The Accounting Function
    by Boghean Florin & Hlaciuc Elena & Boghean Carmen
  • 2010 SME’s Views on the Adoption and Application of “IFRS for SMEs” in Turkey
    by Asuman Atik, Ph.D.
  • 2010 New Dimensions of Country Risk in the Context of the Current Crisis: A Case Study for Romania and Greece
    by Liviu Deceanu & Mirela Pintea & El Thalassinos & Vicky Zampeta
  • 2010 Releasing of restricted shares, firm quality, and market trading activity
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  • 2010 Governance Codes: Facts Or Fictions? A Study Of Governance Codes In Colombia
  • 2010 The Effect of the Transparency Level of the ISE-Listed Banks on Liquidity
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  • 2010 Financial Reporting for the Repo Transactions and the Impact of Proposed Amendments in IAS 39 and IFRS 7
    by Ýhsan Ugur Delikanli
  • 2010 Qualitative Factors Of Materiality - A Review Of Empirical Research
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  • 2010 New Concepts In The Change Management Within Public Organizations
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  • 2010 Requirements Regarding The Independence Of Statutory Auditors
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  • 2010 The limitations of the engagements to perform agreed-upon procedures regarding financial information according to ISRS 4400
    by Szora Attila TAMAS
  • 2010 Conditioning On Accounting Models, Application And Offer Of Accounting Information
    by Assoc. Prof. Valeriu Brabete Ph. D
  • 2010 Did Fair-Value Accounting Contribute to the Financial Crisis?
    by Christian Laux & Christian Leuz
  • 2009 International Accounting Harmonisation: The Resistible Rise of the IASC/IASB
    by Colasse, Bernard
  • 2009 Communication sociétale : théories et pratiques
    by Oxibar, Bruno
  • 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 Bank cash flows – a source of new insight?
    by Klumpes, Paul & Welch, Peter & Reibel, Andres
  • 2009 Bank Capital Requirements and Capital Structure
    by John P. Harding & Xiaozhong Liang & Stephen L. Ross
  • 2009 Did Fair-Value Accounting Contribute to the Financial Crisis?
    by Christian Laux & Christian Leuz
  • 2009 Potentiel régulatoire, Société et Légitimité
    by Jean-Pierre Galavielle
  • 2009 At stake with implementation: trials of explicitness in the description of the state
    by Fabian Muniesa & Dominique Linhardt
  • 2009 Oil in Colombia: History, Regulation and Macroeconomic Impact
    by Juan Carlos Echeverry & Jaime Navas & Verónica Navas & María Paula Gómez
  • 2009 The Impact of Privatisation on the Efficiency of Train Operation in Britain
    by Luisa Affuso & Alvaro Angeriz & Michael Pollitt
  • 2009 Fair Value Accounting: The Road to Be Most Travelled
    by Rock Lefebvre & Elena Simonova & Mihaela Scarlat
  • 2009 Applying 'Comply-or-Explain': Conformance with Codes of Corporate Governance in the UK and Germany
    by David Seidl & Paul Sanderson & John Roberts
  • 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 Marco Institucional de la Contabilidad y las Finanzas
    by Galindo Lucas, Alfonso
  • 2009 An Economic Analysis of Cross-Listing Decisions and Their Impact on Earnings Quality
    by Roland Königsgruber
  • 2009 Réflexion Sur La Finalité Des Systèmes De Gouvernance D’Entreprises Et Leur Convergence
    by Céline DU BOYS & Bruno TIBERGHIEN
  • 2009 Innovations In Social And Environmental Reporting Based On The Knowledge Of Stakeholders’ Information Needs
    by GUSE Gina Raluca & CARAIANI Chirata & DASCALU Cornelia & LUNGU Camelia Iuliana
  • 2009 Voluntary Information Disclosure and Corporate Governance : The Empirical Evidence on Earnings Forecasts
    by Abe, Naohito & Chung, Yessica C.Y.
  • 2009 What To Know To Attract Structural Funds
    by Angela POPESCU
  • 2009 Finanzkrise: die Rolle der Rechnungslegung
    by Joachim Gassen
  • 2009 Some Issues About The Transition From U.S. Generally Accepted Accounting Principles (Gaap) To International Financial Reporting Standards (Ifrs)
    by Hlaciuc Elena & Mihalciuc Camelia Catalina & Cibotariu Irina Stefana & Apetri Anisoara Niculina
  • 2009 The Corporate Governance And The Organisational Governance In The Context Of Convergence And Managerial Accounting
    by Ph.D Student Bosoteanu Maria Cristina
  • 2009 Current Issues On Change Management In Public Organizations
    by Ph.D Student Laurentiu Barcan
  • 2008 Comme l’entreprise l’État doit adopter une culture du résultat
    by Chatelain-Ponroy, Stéphanie & Sponem, Samuel
  • 2008 Türkiye’de aracı kurumların sermaye piyasası düzenlemelerine uyum maliyetleri
    by Saim KILIÇ & Ali ALP & Önder KAYMAZ
  • 2008 Mandatory accounting disclosure by small private companies
    by Benito Arruñada
  • 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 Corporate Social Responsibility e sostenibilità d'impresa: primi risultati di una indagine esplorativa nel comparto delle lavorazioni meccaniche
    by Andrea GANZAROLI & Luigi ORSI
  • 2008 Codice etico, modelli organizzativi e responsabilità amministrativa: l’applicazione del D.Lgs 231/2001 alle società di calcio professionistiche
    by Francesco Bof & Pietro Previtali
  • 2008 Regulation and Implementation of Accounting Standards in the Public and Non-profit Sector in USA
    by Jana Ištvánfyová & Ladislav Mejzlík
  • 2008 Is the Sarbanes-Oxley Act the Right Therapy?
    by Dana Kovanicová
  • 2008 Fundamentos Teóricos Del Modelo Contable Común Para Las Pymes De América Latina: Una Alternativa A La Regulación Contable Internacional Iasb
  • 2008 La innovación en el gobierno de las cajas rurales españolas: evaluación de su e-gobierno corporativo
    by Elies Seguí Mas & Gabriel García Martínez & Agustín Romero Civera & Inmaculada Villalonga Grañana
  • 2008 The Body Of Expert And Licensed Accountants Of Romania - Organism Of Representation And Normalization For Profesional Accountants Of Romania
    by Rotila Aristita
  • 2008 The Influence Of The Integration In The European Union On The Romanian Fiscal Legislation
    by Muntean Mircea & Pacurari Doina
  • 2008 The Regarding The Users Of Financial Statements And Their Information Needs
    by Luca Mihaela
  • 2008 Classical Calculation Methods Of Costs And Their Limits In Actual Frame Of Romanian Economy. Present Tendencies In Costs Accountancy
    by Dragomirescu Simona-Elena & Solomon Daniela-Cristina
  • 2008 The Annual Reports And Financial Decisions
    by Maria Berheci
  • 2008 The taxing of the result, between the conformity and convergence of the accountancy
    by Danut CHILAREZ & Mircea PERPELEA
  • 2007 Information sociétale et IFRS
    by Oxibar, Bruno
  • 2007 Enron: widespread myopia
    by Daidj, Nabyla & Chabrak, Nihel
  • 2007 Le contrôle de gestion, un levier de la mutation des entreprises publiques de réseau françaises ? Une étude de cas longitudinale
    by David, Gilles
  • 2007 Analyse des déterminants de la diffusion d'informations sociétales dans les rapports annuels par les entreprises du CAC 40
    by Damak-Ayadi, Salma
  • 2007 A comparative study of the French and international regulations and practices as regards accounting treatment of intangible assets
    by Farjaudon, Anne-Laure & Fabre, Karine
  • 2007 Reformen auf der Suche nach Skaleneffekten: die Struktur der Verwaltungs- und Verfahrenskosten der öffentlichen Unfallkassen in Deutschland
    by Lukas Haag & Ashok Kaul
  • 2007 La creaci¢n de los Comit‚s de Auditor¡a en las Cajas de Ahorros espa¤olas
    by µlvarez Alonso, Jos‚ Ignacio
  • 2007 Une étude exploratoire des règles et pratiques françaises et internationales en matière de traitement comptable des actifs incorporels
    by Farjaudon, Anne-Laure & Fabre, Karine
  • 2007 Transfers to the government of public corporation pension liabilities: The French case study
    by Laurent Paul & Christope Schalck
  • 2006 Les principes d’évaluation des IFRS relatifs aux immobilisations corporelles
    by Farjaudon, Anne-Laure & Fabre, Karine
  • 2006 La comptabilité, épicentre de la matière imposable (1916-1926) ?
    by Praquin, Nicolas
  • 2006 Chiffres comptables et normalisation internationale
    by Praquin, Nicolas
  • 2006 Les entreprises françaises doivent se mobiliser sur les IFRS
    by Casta, Jean-François & Marteau, Patrice
  • 2006 Les pratiques des établissements d'enseignement supérieur et de recherche en matière de pilotage et de contrôle de gestion. 1. Les outils
    by Chatelain-Ponroy, Stéphanie & Rival, Madina & Sponem, Samuel & Torset, Christophe
  • 2006 Public accounting system in France: The case of the Great Exhibitions held in Paris during the second half of the 19th century
    by Michaïlesco, Céline
  • 2006 Les principes d’évaluation des IFRS relatifs aux immobilisations incorporelles
    by Fabre, Karine & Farjaudon, Anne-Laure
  • 2006 Existe-t-il un risque de non-conformité dans l’application des IFRS ?
    by Casta, Jean-François & Escaffre, Lionel
  • 2005 Falsifications et manipulations comptables
    by Praquin, Nicolas & Lemarchand, Yannick
  • 2005 Goodwill and IAS/IFRS : an empirical study of French listed groups
    by Farjaudon, Anne-Laure & Fabre, Karine
  • 2005 Enron : Widespread Myopia
    by Daidj, Nabyla & Chabrak, Nihel
  • 2005 Informations sur les risques : imbrication des sources et accroissement des contraintes
    by Thuelin, Elisabeth & Henneron, Sandrine & Touron, Philippe
  • 2005 Analyse des facteurs explicatifs de la publication des rapports sociétaux en France
    by Damak-Ayadi, Salma
  • 2005 Measuring Up: A Study on Corporate Sustainability Reporting in Canada
    by Rock Lefebvre & Philip Gans
  • 2004 La normalisation comptable et ses acteurs
    by Chantiri-Chaudemanche, Rouba
  • 2004 Responsable mais pas comptable
    by Quairel, Françoise
  • 2004 Determinants of the corporate decision to disclose stakeholders’ reports in France
    by Damak-Ayadi, Salma
  • 2004 The Development and Decline of Law in French Accounting Regulation
    by Colasse, Bernard & Standish, Peter
  • 2004 Harmonisation comptable internationale: la résistible ascension de l'IASC-IASB
    by Colasse, Bernard
  • 2004 Performance et juste valeur : la communication financière des établissements de crédit
    by Escaffre, Lionel & Thuelin, Elisabeth
  • 2003 De la modernité des normes internationales et de la juste valeur en comptabilité
    by Richard, Jacques
  • 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 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
  • 2002 La diffusion d’informations financières sur les sites internet des sociétés cotées : évaluation des positions de la COB
    by Oxibar, Bruno
  • 2001 Le lissage du résultat : enjeux spécifiques au secteur bancaire français
    by Thuelin, Elisabeth
  • 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
  • 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