Research classified by
Journal of
Economic Literature (JEL) codes
Top JEL
/
M: Business Administration and Business Economics; Marketing; Accounting
/ /
M4: Accounting
/ / /
M49: Other
This topic is covered by the following reading lists:- Mondialisation
Most recent items first, undated at the end.
2013 Accounting conservatism in the post-IFRS period: Do provisions matter?
by Ece ERDENER ACAR & Serdar ÖZKAN & Yasemin ZENGİN KARAİBRAHİMOĞLU
2013 Effect of Packing Cost on The Sales Price and Contribution Margin
by Gulsah ATAGAN & Suleyman YUKCU
2013 Effects of Financial and Non-Financial Information Disclosure on Prices’ Mechanisms for Emergent Markets: The Case of Bucharest Stock Exchange
by Bogdan DIMA & Ioan CUZMAN & Stefana DIMA (CRISTEA) & Otilia SARAMAT
2013 Accounting Professionals’ Perceptions of Ethics Education: Evidence from Turkey
by Ali UYAR & Ali Haydar GUNGORMUª
2013 A Comparative Study on the Business School Students’ Perceptions on the Professional Accountancy of Turkey
by Isil PEKDEMIR & Recep PEKDEMIR & Yasemin SEN
2013 Decoding Gimmicks of Financial Shenanigans in Telecom Sector in India
by Sandeep GOEL
2012 İMKB’de işlem gören spor şirketlerinin TOPSIS yönetimi ile finansal performans değerlendirmesi
by Metin ATMACA
2012 External audit and relation between internal auditors, supervisory body and external auditors of the banking sector in the Republic of Macedonia
by Josheski, Dushko & Jovanova, Blagica
2012 On the Relations Between Management Accounting Systems and Intellectual Capital. Evidence for Portuguese Companies
by Jorge Casas Novas & António Sousa & Maria do Céu Alves
2012 Possibilities Of Cost Optimization In Public Passenger Transportation For R.A.T. Craiova
by Ion IONESCU & Daniel GOAGÄ‚RÄ‚ & Oana STÄ‚ICULESCU
2012 The impact of Romania’s accession to the European Union on the accounting and tax information
by Lucia PALIU-POPA
2012 Implementing IFRS in the banking system
by Gabriela LAZAR & Gabriela SANDU
2012 Empirical study on the degree of homogeneity of financial reporting concerning intangible assets
by Cristina-Ionela FADUR & Daniela CIOTINA & Marilena MIRONIUC
2012 Corporate governance mechanisms and their impact on company performance: A structural equation model analysis
by Mohammad I Azim
2012 Demand For Financial Information In Small Business Management. Empirical Study
by Jacek Jaworski
2012 Corporate Governance and Ethical Behavior: A National Perspective
by Ionel-Alin Ienciu
2012 Determinants of intellectual capital reporting: evidence from the Romanian stock market
by Nicoleta Maria Ienciu & Ionel-Alin Ienciu
2012 Social, Economic And Accounting Summary Of The Greek Agricultural Sector 1950-2010: Central Greece Region
by Michail Th. PAPAILIAS
2012 Provisions according to ČÚS and IAS/IFRS including Empirical Study of Disclosure
by Michal Bobek
2012 Don´t Ask Accountants How to Manage Costs
by Jana Fibírová
2012 Features of Commercial Operating Risk Analysis
by Solomon Daniela Cristina
2012 Accounting Information - A Fundamental Factor in Winning Battles
by Sandu Gabriela & Lazar Gabriela
2012 The Role of Accounting Information in the Decision Making Process
by Petroianu Grazia – Oana
2012 Quality Of Accounting Information To Optimize The Decisional Process
by Miculescu Corina & Miculescu Marius Nicolae
2012 Environmental Reporting And Corporate Goveranance For Ftse 100 Listed Companies
by IENCIU IONEL-ALIN
2012 FROM ACCOUNTING REGULATIONS TO VALUATION PRACTICE - THE APPRAISER'(tm)S ROLE IN TANGIBLE ASSETS'(tm) REVALUATION
by Crisan Sorana Adina
2012 A Longitudinal Analysis Of Intellectual Capital
by Ienciu Nicoleta Maria
2012 Environmental Reporting And Shareholder Structure In The Case Of Romanian Companies
by IENCIU IONEL-ALIN
2012 The Protection And The Access To The Financial Information From The Perspective Of The Financial Control
by Marioara Avram & Serju Dumitrescu & Alexandru Avram
2012 Professional Accountants’ Ethics In The Context Of Corporate Governance
by Marioara Avram & Greti Daniela Togoe
2012 The Costs And The Management Of The Firm
by Ion Ionescu
2012 Insights into the Development of the Market of Mobile Marketing Services in Romania
by Carmen Balan & Mirela-Patricia Zegreanu
2011 Applying IFRS Mandatory: Evidence from Greek Listed Companies
by Konstantinos P. Papadatos & Athanasios P. Bellas
2011 Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë
by Govori, Fadil
2011 Die monetaere Quantifizierung des personalen Faktors im Rahmen von Unternehmensbewertungen
by Pieter Wolter
2011 Internet Financial Reporting by banks and insurance companies in Albania
by Diana Lamani & Linda Çepani
2011 Eighty-years Old News
by Miloslav Janhuba
2011 The Importance of Risk for measurement of profitability of products and customers – inspiration from banking industry
by Petr Vacek & Libuše Šoljaková
2011 The Risks In The Audit Activity
by Maria Moraru & Franca Dumitru
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 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 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 Conceptual Delimitations Of Controlling
by Nedelcu Serban
2011 How To Better Meet Our Studentsï¿1/2 Learning Style Through The Course Resources
by Mutiu Alexandra & Moldovan Georgeta
2011 A Retrospective Of Evaluation Models On Intellectual Capital
by Ienciu Nicoleta Maria
2011 Evaluation Of Environmental Reporting For Companies Listed On The London Stock Exchange
by Ienciu Ionel-Alin
2011 Environmental Reporting At International Level (Study Of The Literature)
by IENCIU Ionel-Alin
2011 Unregulated Markets for Audit Services
by Karim Jamal & Shyam Sunder
2011 Isletmelerde Cevre Muhasebesi: Izmir Ili Uygulamasi
by Aysen Korukoglu
2011 Les coûts cachés liés à des mesures d’amélioration des services:l’exemple des caisses d’un hypermarché
by Yvan Barel & Sandrine Fremaux
2011 Mesurer et définir la valeur des marques - un enjeu dans la concurrence entre groupes professionnels
by Anne-Laure Farjaudon & Jérémy Morales
2011 Technology Audit – General And Practical Lines
by SIMONA-CLARA BARSAN & MIHAELA-GEORGIA SIMA & ANCUTA-MARIA PUSCAS & AUREL-GHEORGHE SETEL
2011 The Impact Of The Statement Of Gaap For Sme’S In South Africa
by PIETER BUYS & DANIE SCHUTTE
2011 Environment Of Accouting Science: A Comparative Between Anglo-Saxon And Continent Europe
by Cemal Elitas & Feyyaz Yildiz & Mustafa Uc
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 An Attempt To Identify Proper Teaching Strategies For Romanian Business Universities
by Alexandra Ileana Mutiu
2011 From Creative Accounting Practices And Enron Phenomenon To The Current Financial Crisis
by Dana Simona Gherai & Diana Elisabeta Balaciu
2011 Possibilities To Increase The Public Transport Efficiency In R.A.T. Craiova
by Ion Ionescu
2011 Non-Financial Performance. Relationship Between Social Responsibility Of Company And Corporate Governance
by Gabriela Sandu & Carmen Luiza Costuleanu
2011 Substance Over Form In A Romanian Book-Tax Approach
by Costel Istrate
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 La gestión financiera de las Haciendas Municipales en la Edad Moderna. El caso de los Bienes de Propios de Madrid
by Hernando Ortego, Javier
2010 The regional public spending for tourism in Italy: an empirical analysis
by Cellini, Roberto & Torrisi, Gianpiero
2010 National legislative systems and foreign standards and regulations: The case of International Financial Reporting Standards adoption
by Dima, Bogdan & Dima(Cristea), Stefana Maria & Moldovan, Nicoleta & Pirtea, Marilen Gabriel
2010 Forecasting The Pricing Kernel of IBNR Claims Development In Property-Casualty Insurance
by Cadogan, Godfrey
2010 The making of the management accountant. Becoming the producer of truthful knowledge
by Lambert, Caroline & Pezet, Eric
2010 A Best Evidence Synthesis on the Link Between Budgetary Participation and Managerial Performance
by Adrien Bonache & Jonathan Maurice & Karen Moris
2010 Participation budgétaire et performance managériale:Une combinaison de méta-analyses -Budgetary participation and managerial performance:A combination of meta-analyses
by Adrien Bonache & Jonathan Maurice & Karen Moris
2010 Co-movement of Fundamentals: Structural Changes in the Business Cycle
by Stefan Erdorf & Nicolas Heinrichs
2010 A Best Evidence Synthesis On The Link Between Budgetary Participation And Managerial Performance
by A.B. BONACHE & J. MAURICE
2010 The Effects of Management Control on Employees’ Behavior Performance: A Case in Pharmaceutical Companies
by Yucel, Rahmi & Sait Eren, Selim
2010 New Paradigms of Management Control
by Varzaru Anca Antoaneta & Varzaru Mihai
2010 Competition among Top 25 International Accounting, Auditing and Consultancy Networks in Romania
by Ristea Luminita
2010 The Role of Accountancy and of the Expert Accountant within the Framework of Present International Economic Crisis
by Petroianu Grazia – Oana
2010 Performing Internal Control by Taking into Consideration the International Economic Crisis
by Petre Mihaela Cosmina
2010 Cost – Volume - Profit Analysis Contribution On Overcoming the Current Crisis in Hospitality Industry
by Mihalache Anita & Salagean Liana
2010 International Financial Crisis and Creative Accounting
by Costuleanu Carmen Luiza & Codreanu Carmen Mariana
2010 Uluslararasi Muhasebe Egitimi Literatür Taramasi:1997-2008 Dönemi
by Ayse Necef YERELI & Cevdet KAYALI & Burak ÖZDOGAN & Anil GACAR & Fatma IZMIRLI ATA
2010 Les changements en contrôle de gestion - quelle nature et quelles finalités?
by Tarek Chanegrih
2010 Technology Audit - General And Practical Lines
by SIMONA-CLARA BARSAN & MIHAELA-GEORGIA SIMA & ANCUTA-MARIA PUSCAS & AUREL-GHEORGHE SETEL
2010 Challenges Of The Auditing Profession In The Context Of Economic Crisis
by ADRIAN GROSANU & PAULA RAMONA RACHISAN
2010 A NEW DIMENSION FOR ACCOUNTING STANDARDS – IFRS FOR SMEs
by SMARANDA ANDREEA TRICA & MARILENA ZUCA & ALICE TINTA
2010 Forecast of the Economic- Financial Performance Based on Diagnostic Analysis
by Daniela Cristina Solomon,Simona Elena Dragomirescu
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 The regional public spending for tourism in Italy: an empirical analysis
by Cellini, Roberto & Torrisi, Gianpiero
2009 Enseignement d'une meta-analyse sur le lien participation budgétaire-performance managériale
by Bonache, Adrien & Maurice, Jonathan & Georgescu, Irène
2009 Economic financial analyses – a way to determinate the corporate lifecycle in distribution companies
by LUPU Felicia Adriana
2009 Conclusions of International Conference Impact of Global Crisis on Performance Management
by Michal Menšík & Jakub Stránský
2009 Stress Testing the Enterprise Sector's Bank Debt: A Micro Approach
by Eivind Bernhardsen & Bjorne Dyre Syversten
2009 Business Reporting on the Internet: Development of a Disclosure Quality Index
by Siti Rosmaini Bt Mohd Hanafi & Mohd Ariff Bin Kasim & Muhd Kamil Bin Ibrahim & Dawson R. Hancock
2009 Applications of Management and Cost Accounting In Republic History of Turkey
by Seckin Gonen & Suleyman Yukcu
2009 Les pratiques occultes des contrôleurs de gestion:une étude ethnographique du «sale boulot»
by Caroline Lambert & Jérémy Morales
2009 Acknowledging and Accounting for Employee Benefits
by Florentina MOISESCU & Iuliana MIHAI
2009 Perspectives Regarding The Taxation System In Romania
by SORIN BERINDE
2008 A web of intercorrelations: culture, financial reporting and social output
by Dima, Bogdan & Cristea, Stefana Maria
2008 Accounting Information - Power Instrument for Advanced Management in Knowledge Based Organizations
by Potecea, Olga & Gabroveanu, Emilia & Radneantu, Nicoleta
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 El balance actuarial como indicador de la solvencia del sistema de reparto
by María del Carmen Boado Penas & Carlos Vidal- Meliá
2008 The Actuarial Balance Sheet for Pay-As-You-Go Finance: Solvency Indicators for Spain and Sweden
by Maria del Carmen Boado-Penas & Salvador Valdés-Prieto & Carlos Vidal-Meliá
2008 The Competitive Advantage of Management Accounting
by Jana Fibírová
2008 Economic Records Antiquity States
by Michal Hora
2008 The Implementation Of Profit Centres Inside An Economic Entity
by ADRIAN GROSANU & PAULA RAMONA RACHISAN
2008 Derivative Instruments – Alternatives To Cover The Foreign Exchange Rate In The Case Of Import-Export Operations - Accounting Approach For Romania
by CRISTINA SILVIA NISTOR & CRINA IOANA FILIP & ADELA DEACONU
2008 The Link Between Accounting And Fiscal Evasion
by Lazarescu (Marinescu) Silvia
2008 The Impact Of Global Financial Crisis Under The Romanian Financial Market
by Ciuraru-Andrica Cristina
2007 Osmanlı İmparatorluğu’nda XIX. yüzyılda gelişen üretim tekniklerinin maliyet ve yönetim muhasebesi uygulamalarına etkisi: Tüfenkhane-i amire’ye ait bir imalat defteri
by Birol ÇETİN & Fatih Coşkun ERTAŞ
2007 Web-based Corporate Reporting in Bangladesh:An Exploratory Study
by Dutta, Probal & Bose, Sudipta
2007 Folksonomy: the New Way to Serendipity
by Auray, Nicolas
2007 Discipliner les autres et agir sur soi : la double vie du contrôleur de gestion
by Pezet, Eric & Lambert, Caroline
2007 Les fondements d'un modèle de mesure de la communication pour le contrôle de gestion : une étude Delphi
by Chtioui, Tawhid
2007 Financialisation of strategies, risk transfer, liquidity, property and control (In French)
by Tristan AUVRAY (LEREPS-GRES) & Gabriel COLLETIS (coord.) - (LEREPS-GRES) & Stéphanie LAVIGNE (ESC Toulouse - LEREPS-GRES) & Matthieu MONTALBAN (GREThA-GRES) & François MORIN (LEREPS-GRES) & Geoffroy RADURIAU (LEREPS-GRES)
2007 Contabilitatea si Societatea Cunoasterii
by Dimitriu, Mihail
2007 Conference of Department of Management Accounting: Modern Attitudes toward Performance Measurement and Its Information Support
by Michal Menšík & Jakub Stránský
2007 Discipliner les autres et agir sur soi:la double vie du contrôleur de gestion
by Caroline Lambert & Éric Pezet
2007 Relevancia y adecuación de la información fiscal suministrada por las cooperativas de segundo grado
by Tomás Garrido Pulido & Carmen Lafuente Ibáñez & Raquel Puentes Poyatos
2006 Amerika’da ‘2011 ve ötesi CPA vizyon projesi’ ve onu destekleyen çabalara ilişkin çalışmaların değerlendirilmesi
by Ayten ERSOY & Filiz Angay KUTLUK
2006 Stochastic Estimation of the Raw Materials Cost and the Determination of The Mean-Expected Total Product Cost : Analysis and Application
by Ioannis Ananiadis & Dimitrios Kousenidis
2006 Étude d’un changement organisationnel dans de grandes collectivités territoriales:l’évolution de la fonction contrôle de gestion
by Christophe Maurel
2006 Management information systems: The balanced scorecard in Spanish public universities
by Josep Lluís Boned & Llorenç Bagur
2006 Cost system design and cost management in the Spanish public sector
by Josep Lluís Boned & Llorenç Bagur & Mike Tayles
2006 Discipliner les autres et agir sur soi : les vies du contrôleur de gestion
by Lambert, Caroline & Pezet, Eric
2006 Equity valuation using DCF: A theoretical analysis of the long term hypotheses
by Lucio Cassia & Andrea Plati & Silvio Vismara
2006 Role of accounting information for performance measurement in changing business environment
by Jaroslav Wagner
2006 Selection of accounting software for SMEs
by Michal Hora
2006 Marketing and Cost Dimensions of ISO 9001 Implementations of Small and Medium Sized Manufacturers: A Case Analysis
by Esra Aslanertik & Burcu Ilter Tabak
2006 Disclosure Of Related Party Transactions In Some East European Countries
by ADRIANA TIRON TUDOR
2005 The Informativeness of Quarterly Financial Reporting: The Portuguese Case
by Carlos F. Alves & F. Teixeira dos Santos
2005 Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments
by Michael Greenstone & Paul Oyer & Annette Vissing-Jorgensen
2005 Liquidity And Information Around Annual Earnings Announcements: An Intraday Analysis Of The Spanish Stock Market
by David Abad & José Yagüe & Sonia Sanabria
2005 The Measurement Of Compliance With International Isa700: The Case Of Audit Reports Published By The Big Accounting Firms In Tunisia
by María Consuelo Pucheta & Mondher Fakhfakh
2005 Un’analisi teorica sul marketing territoriale. Presentazione di un caso studio. Il “consorzio per la tutela dell’Asti”
by Marenna Maria
2005 Audit Committees in Germany – Theoretical Reasoning and Empirical Evidence
by Annette G. Köhler
2005 Analysis of the strategies that are taken and spread by hotel chains
by M.ª Jesús Bonilla Priego & Clara Muñoz Colomina & Carmen Avilés Palacios & Catalina Vacas Guerrero
2005 Les déterminants du choix des indicateurs dans les tableaux de bord des entreprises françaises:une étude empirique
by Eric Cauvin & Pierre-Laurent Bescos
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 Disclosure to a Credulous Audience: The Role of Limited Attention
by Hirshleifer, David & Lim, Sonya S. & Teoh, Siew Hong
2004 Déceler les fraudes, les "Forensic Experts" en renfort des auditeurs
by Charrier, Emmanuel
2004 The Market Pricing of Accruals Quality
by Francis, Jennifer & LaFond, Ryan & Olsson, Per & Schipper, Katherine
2004 Effort d’audit et taille de l’entreprise:barème réglementaire et économies d’échelle dans le commissariat aux comptes des PME-PMI
by Charles Piot
2003 Asset-Liability Management bei Komposit- und Lebensversicherern - Besinnung auf die Grundlagen -
by Friese, Sebastian & Mittendorf, Thomas
2003 The Ooghe-Joos-De Vos failure prédiction models: a cross-industry validation
by Hubert Ooghe & Sofie Balcaen & Jan Camerlynck
2002 Fusionsanreize, strategische Managerentlohnung und die Frage des geeigneten Unternehmensziels
by Neus, Werner
2002 The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals
by Rick Antle & Elizabeth A. Gordon & Ganapathi Narayanamoorthy & Ling Zhou
2002 The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals
by Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou
2002 Responsabilité et contrôlabilité:une approche empirique
by Françoise Giraud
2002 La réforme comptable dans les communes flamandes: une étude empirique des comptes annuels
by Johan Christiaens & Séverine Hermans
2001 Control and Assurance in E-Commerce: Privacy, Integrity and Security at eBay
by Rong-Ruey Duh & Karim Jamal & Shyam NMI Sunder
2001 A multi-objective model for a multi-period distribution management problem
by Rita Ribeiro & Helena Ramalhinho-Lourenço
2001 Modélisation de l'imperfection dans le coût:une interprétation cognitive de résultats expérimentaux obtenus sur le modèle CVP
by Cédric Lesage
2001 Le target costing:un état de l'art
by François Meyssonnier
2001 Le suivi de la qualité et des coûts dans les entreprises de services:une enquête sur les pratiques et les outils employés par les départements de contrôle de gestion
by Charles Ducrocq & Michel Gervais & Christophe Herriau
2000 Terminal Value Techniques in Equity Valuation - Implications of the Steady State Assumption
by Levin, Joakim & Olsson, Per M.
2000 Going-Public and the Influence of Disclosure Environment
by Marra, T.A. & Suijs, J.P.M.
1999 Auditor Liability and the Precision of Auditing Standards
by Ralf Ewert
1999 Costly Disclosures in a Voluntary Disclosure Model with an Opponent
by Suijs, J.P.M.
1997 The Evolution of Accounting and Economic Reform in the People's Republic of China
by M.W. Luke Chan & Wendy Rotenberg & You Mei Che
1996 What's Wrong with Management Accounting Research? The Potential of Ethnography
by Ahrens, T.
1996 A Review of Research in Participation: A case for More Appropriate and Rigorous Methodology
by Russell, J.
1996 Styles of Accountability
by Ahrens, T.
1996 Mamanagement Accounting and Strategy: Practitioners' Temporal Integration i nto Emergent Organisational Action
by Ahrens, T.
1996 Talking Accounting: A Comparative Ethnography of British and German Practice
by Ahrens, T.
1996 Accounting for Convertible Debt: A Fundamental Financial Instrument Approach to Accounting for Convertible Debt as a Single Instrument
by Casson, P.
1996 Environmental Auditing in Management Systems and Public Policy
by H. Landis Gabel & Bernard Sinclair-Desgagné
1982 On Least Squares Estimation When the Dependent Variable is Grouped
by Mark B. Stewart
Deriving the Internal Rate of Return from the Accountant's Rate of Return; A Simulation Testbench
by Timo Salmi & Ilkka Virtanen & ts@uwasa.fi & itv@uwasa.fi
On the Classification of Financial Ratios; A Factor and Transformation Analysis of Accrual, Cash Flow, and Market-Based Ratios
by Timo Salmi & Ilkka Virtanen & Paavo Yli-Olli
La diffusion d'information sociétale : outil de mesure et déterminants. Une comparaison multi-supports
by Oxibar, Bruno
Management, Utopian Thinking and Accountancy: the French Case of the Entrepreneur Godin
by Praquin, Nicolas
L’usage des outils de contrôle à l'aune de l’ANT
by Fasshauer, Ingrid
