Research classified by Journal of Economic Literature (JEL) codes
Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M40: General
2016
- Venus C. Ibarra & Corazon A. Cosico, 2016, "Awareness Of Human Resource Accounting Practices And Costing: Evidence From The Philippines," Global Journal of Business Research, The Institute for Business and Finance Research, volume 10, issue 4, pages 27-42.
- J. Drew Procaccino & Maria H. Sanchez, 2016, "A Real World Case Of Identity Theft," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 7, issue 1, pages 105-111.
- Dorothy A. McMullen & Maria H. Sanchez & Margaret O’Reilly-Allen, 2016, "Target Security: A Case Study Of How Hackers Hit The Jackpot At The Expense Of Customers," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 7, issue 2, pages 41-50.
- K. C. Denesh & V. Naveenraj & S. K. Gowtham, 2016, "Exploration on Rubber Fortification In Concrete," International Journal of Scientific Research in Civil Engineering, International Journal of Scientific Research in Civil Engineering, volume 1, issue 1, pages 15-19, February, DOI: 10.32628/IJSRCE114.
- Nermeen F. Shehata, 2016, "Assessment of corporate governance disclosure in the GCC countries using the UNCTAD ISAR benchmark," Journal of Developing Areas, Tennessee State University, College of Business, volume 50, issue 2, pages 453-460, April-Jun.
- Piyush Kumar Singh & Keyur Thaker, 2016, "Dynamics of scale effficiency of Indian banks: A deterministic frontier approach," Journal of Developing Areas, Tennessee State University, College of Business, volume 50, issue 3, pages 437-457, July-Sept.
- Andrews Owusu, 2016, "What Drives Corporate Governance Quality In Emerging African Economies? Evidence From Ghana," Journal of Developing Areas, Tennessee State University, College of Business, volume 50, issue 4, pages 97-111, October-D.
- Mihai-Bogdan AFRASINEI & Iuliana Eugenia GEORGESCU & Costel ISTRATE, 2016, "The Influence Of The Connections Of Romanian Non-Listed Firms To Tax Havens On Their Profitability," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 8, issue 4, pages 572-596, December.
- Gheorghe Lepadatu, 2016, "Liberty And Concordance In Book-Keeping," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 3, pages 20-26, September.
- Iulian Bogdan Dobra & Florina Laura Sandru, 2016, "Analytical Overview on the Romanian Dairy Market in the Context of Economic Changes," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 2, issue 4, pages 172-186, December.
- Nusrat Jahan & John J. Cheh & Il-woon Kim, 2016, "A comparison of Graham and Piotroski investment models using accounting information and efficacy measurement," Journal of Economic and Financial Studies (JEFS), LAR Center Press, volume 4, issue 1, pages 43-54, February.
- Jorge Vieira da Costa Jr & Alfredo Sarlo Neto & Andrea Bispo da Silva, 2016, "Balance sheet classification of compound financial instruments and the judgment of securities market analysts," Journal of Economic and Financial Studies (JEFS), LAR Center Press, volume 4, issue 5, pages 37-54, October.
- Robert Stone, 2016, "Fraud, security, and Controls in Small Businesses: A Proposed Research Agenda," Journal of Business, LAR Center Press, volume 1, issue 3, pages 15-21, July.
- Stoyan Deevski, 2016, "Cost Allocation Methods for Joint Products and By-products," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 64-70, March.
- Mihail Musov, 2016, "Aligning Curriculum in Undergraduate Business Education to Integrate World’s Leading Professional Qualifications – Methodology and Limitations," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 120-139, April.
- Silviu-Virgil Chiriac, 2016, "Challenges Incurred In The Auditing Of Fair Value Measurements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 812-822, July.
- Kornel Toth & Eva Darabos, 2016, "The Growing Importance Of International Financial Reporting Standards," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 834-840, July.
- Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2016, "Transparency, Tax Pressure, and Access to Finance," Review of Finance, European Finance Association, volume 20, issue 1, pages 37-76.
- Hans B. Christensen & Luzi Hail & Christian Leuz, 2016, "Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement," The Review of Financial Studies, Society for Financial Studies, volume 29, issue 11, pages 2885-2924.
- Andreea Elena Dreghiciu & Alina Pu?an, 2016, "Specific Procedures and Techniques of the Creative Accounting Concerning Tangible Assets Reevaluation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 509-514, July.
- Marian Grigore, 2016, "Particularities of Profit and Loss Account Audit and the Production Process in Constructions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 527-531, July.
- Andreea Elena Dreghiciu, 2016, "Aspects Concerning Financial Debts and Assets’ Evaluation at Fair Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 476-480, February.
- Andreea Elena Dreghiciu, 2016, "Peculiarities of Reevaluation Results Treatment Pertained to Grounds According to Their Destination," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 481-485, February.
- Constanţa Iacob & Feeda Abd Almajid Sabbar Al-Araji, 2016, "Audit - Assessment, Inspection or Control?," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 16, issue 1, pages 133-142.
- Vladimir Lukin & Elena Moskalenko, 2016, "Бухгалтерский Баланс Как Система
[Accounting balance sheet as a system]," Traektoriâ Nauki = Path of Science, Altezoro, s.r.o. & Dialog, volume 2, issue 4(9), pages 2.22-2.30, April. - Cuthbert, James R. & Magni, Carlo Alberto, 2016, "Measuring the inadequacy of IRR in PFI schemes using profitability index and AIRR," MPRA Paper, University Library of Munich, Germany, number 72857.
- Alcouffe, Simon & Galy, Nadine & Gaté, Loïc, 2016, "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing
[A meta-analysis of the literature on the determinants of the adoption of activity-based costing]," MPRA Paper, University Library of Munich, Germany, number 73381, Jan. - Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Abdullah, Zaimah & Idris, Kamil Md & Abu Bakar, Fathiyyah, 2016, "An empirical effect of Fraud Specific Problem Representation on Accountants’ Skills and Fraud Risk Assessment," MPRA Paper, University Library of Munich, Germany, number 75931, Dec.
- Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Kehinde, Oyewumi Hassan, 2016, "Determinants of Internal Audit Task Performance in Nigerian Tertiary Institutions: A Conceptual Approach," MPRA Paper, University Library of Munich, Germany, number 75944, Dec.
- Popoola, Oluwatoyin Muse Johnson & Rayaan, Baz & Samsudin, Rose Shamsiah & Ahmad, Ayoib B. Che, 2016, "The Moderating role of Capability Element of Fraud on Internal Industry Factors and Fraud Prevention in Saudi Arabian Banking Sector," MPRA Paper, University Library of Munich, Germany, number 75945, Dec.
- Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2016, "The Effectiveness of Risk Management Committee and Hedge Accounting Practices in Malaysia," MPRA Paper, University Library of Munich, Germany, number 77960, Jul.
- Bagus, Philipp & Howden, David, 2016, "Central Bank Balance Sheet Analysis," MPRA Paper, University Library of Munich, Germany, number 79801.
- Baloch, Muhammad Saad & Hassan, Arshad, 2016, "Accrual Reversals And Company Performance: Analysis Of Emerging Market," MPRA Paper, University Library of Munich, Germany, number 80973, Dec.
- Bukvić, Rajko & Pavlović, Radica, 2016, "Современный Финансовый И Управленческий Бухучёт Как Предпосылка Продвижения Корпоративного Управления
[Modern financial and managerial accounting as a condition for corporate governance development]," MPRA Paper, University Library of Munich, Germany, number 81198, revised 0216. - Markéta Boučková, 2016, "Quality of Disclosed Information with Emphasis on Goodwill Impairment," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2016, issue 2, pages 37-52, DOI: 10.18267/j.efaj.156.
- Mariana BANUTA & Mihaela GADOIU, 2016, "Aspects Concerning The Determination Of The Company Value Using The Dcf Method," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 15, issue 3, pages 123-133.
- Hakan Yazarkan & Ceyda Yerdelen Kaygın, 2016, "Forensic Accounting Versus Expertise Practices in Financial Dispute Litigation: The Sample of Ordu Courthouse," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 7, issue 1, pages 161-180.
- Famil Şamiloğlu & Ali İhsan Akgün, 2016, "The Relationship between Working Capital Management and Profitability: Evidence from Turkey," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 7, issue 2, pages 1-14.
- Murat Ocak, 2016, "The Relationships Among Earnings Management, Independent Audit Opinion and Audit Firm Switch: A Research on Manufacturing Industry at Borsa İstanbul," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 7, issue 3, pages 89-110.
- Melek Eker & Semih Eker, 2016, "The Effects of Interactions between Management Control Systems and Strategy on Firm Performance: An Empirical Study," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 7, issue 4, pages 123-141.
- Meryem Öztürk & Murat Serçemeli, 2016, "Impact of New Standard “IFRS 16 Leases” on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 7, issue 4, pages 143-157.
- Vedat Ekergil & Nezihe Figen Ersoy, 2016, "The Role of Accounting and Marketıng in Calculating Customer Lifetime Value on Key Account Management in B2B/Industrial Markets," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 7, issue 4, pages 159-180.
- Nassreddine Garoui, 2016, "Determinants of financial information disclosure: A visualization test by cognitive mapping technique," Journal of Economics, Finance and Administrative Science, Universidad ESAN, volume 21, issue 40, pages 8-13.
- Liana GADAU, 2016, "Studies On The Materiality And Aggregation, Compensation And Offsetting In Financial Statements," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 16, issue 1, pages 30-35.
- Liana GĂDĂU, 2016, "A New Dimension In Activity Reporting And The Performance Of The Enterprise – Non-Financial Reporting," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 7, issue 2, pages 101-112.
- Liana GĂDĂU, 2016, "The Adaptation Of Profit And Loss Account To The Current Requirements Reporting Of The Performances," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 16, issue 3, pages 93-102.
- Radojko LUKIC, 2016, "The Analysis of the Efficiency of Capital Investments in Trade of Serbia," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 17, issue 1, pages 12-30, March.
- Nicoleta Moise, 2016, "The risk associated to public enterprises - between probability and reality," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 5, issue 1, pages 8-12, April.
- Itzhak Venezia & Sasson Bar Yosef, 2016, "Are the New Rules of Segment Reporting, SFAS 131, Useful for Analysts?," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 3606040, May.
- Andrew Sokolov & Tatyana Elsukova & Albina Sadykova, 2016, "Management of financial results of the organization by using management accounting techniques," Proceedings of Economics and Finance Conferences, International Institute of Social and Economic Sciences, number 3205778, Mar.
- Bartlomiej Juras & Malgorzata Czerny, 2016, "Budgeting as a Method of Cost Management Using a Residential Community as an Example (Budzetowanie jako metoda zarzadzania kosztami na przykladzie wspolnoty mieszkaniowej)," Research Reports, University of Warsaw, Faculty of Management, volume 2, issue 21, pages 42-59.
- Eleonora Stancheva-Todorova, 2016, "Possibilities For Conceptualization Of The Contemporary Accounting Theory (Part One)," Yearbook of the Faculty of Economics and Business Administration, Sofia University, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria, volume 14, issue 1, pages 287-319, March.
- Cicilia Ionescu & Cornel Ionescu, 2016, "Basics and Alternatives Concerning the Measurement of Company Performances," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, volume 5, issue 2, pages 15-22, June.
- Luminita Ionescu, 2016, "The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, volume 5, issue 4, pages 46-51, December.
- Berend Van der Kolk & Tom Schokker, 2016, "Strategy implementation through hierarchical couplings in a management control package: an explorative case study," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 27, issue 2, pages 129-154, May, DOI: 10.1007/s00187-015-0226-x.
- Stefan Linder, 2016, "Fostering strategic renewal: monetary incentives, merit-based promotions, and engagement in autonomous strategic action," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 27, issue 2, pages 251-280, May, DOI: 10.1007/s00187-015-0227-9.
- Qianyun Huang & Terrance R. Skantz, 2016, "The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements," Review of Accounting Studies, Springer, volume 21, issue 1, pages 198-250, March, DOI: 10.1007/s11142-015-9345-8.
- Jonathan L. Rogers & Douglas J. Skinner & Sarah L. C. Zechman, 2016, "The role of the media in disseminating insider-trading news," Review of Accounting Studies, Springer, volume 21, issue 3, pages 711-739, September, DOI: 10.1007/s11142-016-9354-2.
- Bård Misund, 2016, "Vertical integration and value-relevance: Empirical evidence from oil and gas producers," Cogent Economics & Finance, Taylor & Francis Journals, volume 4, issue 1, pages 1264107-126, December, DOI: 10.1080/23322039.2016.1264107.
- Paloma Del Campo Moreno & Teresa C. Herrador Alcaide & Ana I. Segovia San Juan, 2016, "La transparencia organizativa y económica en la Web de las fundaciones: un estudio empírico para España
[Organizational and financial transparency in the website of the foundations: an empirical study for Spain]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 121, pages 62-88. - Michael Carlos Best & Anne Brockmeyer & Henrik Jacobsen Kleven & Johannes Spinnewijn & Mazhar Waseem, 2016, "Erratum: Production versus Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan," Journal of Political Economy, University of Chicago Press, volume 124, issue 1, pages 303-303, DOI: 10.1086/685753.
- Inna Makarenko & Oleksiy Plastun, 2016, "Quasi-Competitiveness of the Audit Services Market in Ukraine: The Aspect of European Integration," Visnyk of the National Bank of Ukraine, National Bank of Ukraine, issue 237, pages 27-41, DOI: 10.26531/vnbu2016.237.027.
- Alessandro Ruzza, 2016, "Relazione sulla Gestione: Analisi dei bilanci delle aziende del servizio socio sanitario del Veneto," Note di Ricerca, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 1, Jan.
- Sabrina D'Orsi & Elena Rocco, 2016, "Nuovi modelli di business per il Terzo Settore," Note di Ricerca, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 2, May.
- Paolo Ferri & Maria Lusiani & Luca Pareschi, 2016, "Accounting for accounting history: An exploratory study through topic modeling approach," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 5, May.
- Francesco Casarin & Fabio Marzella, 2016, "Performing Art Consumption and the Artistic Benefit: A new dimension for engaging customers in performing arts," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 6, Jun.
- Nunzia Coco & Monica Calcagno & Maria Lusiani, 2016, "Towards design thinking as a management practice: a learning experiment in teaching innovation," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 8, Aug.
- Daria Arkhipova & Giovanni Vaia & William DeLone & Carolina Braghin, 2016, "IT Governance in the Digital Era," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 12, Oct.
- Nunzia Coco & Anna Comacchio, 2016, "Engaging the solvers by task framing in crowdsourcing design contests: A case study," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 17, Oct.
- Elena Bruni & Anna Comacchio, 2016, "Inside the conceptual innovation: The Huffington Post case study Working," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 18, Oct.
- Andrea Baldin & Trine Bille & Andrea Ellero & Daniela Favaretto, 2016, "Multiobjective optimization model for pricing and seat allocation problem in non profit performing arts organization," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 20, Dec.
- Andrea Ellero & Paola Ferretti & Elena Zocchia, 2016, "A multi criteria study of collusion risk factors," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 21, Dec.
- Obradović Vladimir & Karapavlović Nemanja, 2016, "External Segment Reporting in the Republic of Serbia," Economic Themes, Paradigm, volume 54, issue 1, pages 155-176, March, DOI: 10.1515/ethemes-2016-0008.
- Gad Jacek, 2016, "Content of Disclosures Concerning Control over Financial Reporting: The Perspective of Polish Listed Companies," Journal of Management and Business Administration. Central Europe, Paradigm, volume 24, issue 3, pages 23-46, September, DOI: 10.7206/jmba.ce.2450-7814.174.
- Akbas Halil Emre, 2016, "The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies," South East European Journal of Economics and Business, Paradigm, volume 11, issue 2, pages 7-19, December, DOI: 10.1515/jeb-2016-0007.
- Badicu Georgiana Daniela & State Violeta, 2016, "Low-Cost Aerial Transport in Europe," Valahian Journal of Economic Studies, Paradigm, volume 7, issue 2, pages 31-40, December, DOI: 10.1515/vjes-2016-0004.
2015
- İbrahim Bozkurt & Sezer Öksüz & Rıfat Karakuş, 2015, "The Impact of Financial Stataments’ Publications on Stock Returns: An Empirical Application on ISE," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 30, issue 103, pages 112-141, April, DOI: https://doi.org/10.33203/mfy.307954.
- Mariana Nedelcu (Bunea) & Marian Siminica & Carmen ?urlea, 2015, "The Correlation between External Audit and Financial Performance of Banks from Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 17, issue S9, pages 1273-1273, November.
- Mariana Nedelcu (Bunea) & Marian Siminica & Carmen ?urlea, 2015, "The Correlation between External Audit and Financial Performance of Banks from Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 17, issue Special 9, pages 1273-1273, November.
- Vuković, Bojana & Mijić, Kristina & Spahić, Nataša, 2015, "Concentration Of Tobacco Market: Evidence From Serbia," Economics of Agriculture, Institute of Agricultural Economics, volume 62, issue 2, pages 1-14, June, DOI: 10.22004/ag.econ.206924.
- Cristiana Tindeche & Romeo Catalin Cretu, 2015, "Studies Profitability Of Restaurants," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 43, pages 116-121.
- Adriana IOTA & Marioara AVRAM & Magdalena MIHAI, 2015, "Empirical Study Related To Increasing The Accounting Information Quality At The Import-Exportcompanies Through Ifrs Implementation," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 43, pages 122-132.
- Stelian Selisteanu & Nicoleta Mihaela Florea & Radu Buziernescu, 2015, "Financial Audit -Risks Identified In The Audit Planning Stage," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 43, pages 133-141.
- Cristian Dragan & Valeriu Brabete & Carmen Maria Dindiri, 2015, "Employees Stimulation Policies From Accounting And Fiscal Perspective," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 43, pages 156-162.
- Adrian-Cosmin Caraiman, 2015, "Position And Scope Of Accounting Information System Under Commerce Entities," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 43, pages 211-221.
- Dalia Simion & Monica Patrutescu, 2015, "The Role Of Management Instruments For The Evaluation And Management Of Activity In A Global Competitive Environment," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 43, pages 57-62.
- Cristiana Tindeche & Romeo Catalin Cretu, 2015, "Profitability Analysis Tourist Hostels," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 43, pages 70-74.
- Anca Antoaneta VARZARU, 2015, "Design and Implementation of a Management Control System," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 17, pages 195-200, December.
- Carmen-Alexandra Baltariu Ph. D Student, 2015, "Value Relevance And The Adoption Of The Ias/ Ifrs Framework – A Literature Review," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 24, pages 13-20, APRIL.
- Bogdan Sticlosu Ph. D Student & Bogdan Pîrvulescu Ph. D Student, 2015, "The Evolution Of Mergers And Acquisitions In Central And Eastern Europe And The Impact Of The Economic Crisis On Them," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 25, pages 57-64, NOVEMBER.
- Assoc. Prof. Alina-Teodora Ciuhureanu Ph. D, 2015, "Quality Accounting Principles And Information Implications For The Company’S Management," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 25, pages 5-14, NOVEMBER.
- Bocart, Fabian Y.R.P. & Hafner, Christian, 2015, "Fair Revaluation of Wine as an Investment," LIDAM Reprints ISBA, Université catholique de Louvain, Institute of Statistics, Biostatistics and Actuarial Sciences (ISBA), number 2015040, Jan.
- Burca Valentin & Mates Dorel, 2015, "Implications Of Ifrs Adoption On Earnings Quality, Empirical Case For Romanian Environment," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 17, pages 1-5.
- Irena Jindrichovska & Dana Kubickova, 2015, "Czech Accounting Academia and Practice: Historical Roots and Current Issues," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 14, issue 2, pages 328-361, June.
- Tudor Oprisor, 2015, "Contributions to an Improved Framework for Integrated Reporting," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 14, issue 3, pages 483-507, September.
- Florin Dobre & Laura Brad & Radu Ciobanu, 2015, "Timely Loss Recognition and the Value Relevance of the Romanian Listed Companies Considering the IFRS Approach," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 14, issue 4, pages 732-747, December.
- George CALOTA & Sorin Sandu VINATORU, 2015, "Techniques And Procedures To Obtain Audit Evidence Assets," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 37, issue 1, pages 13-22, March.
- Sorin Sandu VÎNATORU & George CALOTĂ, 2015, "Preliminary Acceptance Of The Engagement Activities," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 38, issue 1, pages 211-222, June.
- PhD. Emilia VASILE & PhD. Ion CROITORU, 2015, "Internal Control Management - Key Factor In Objectives," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 40, issue 1, pages 19-30, December.
- Zeljana Aljinovic Barac & Marina Granic, 2015, "Voluntary Disclosure Practice In The Annual Report – Practice Of Croatian Managers," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 24, issue 1, pages 173-198, june.
- Sorin Romulus Berinde & Partenie Dumbrava, 2015, "CORPORATE GOVERNANCE CHOICE REGARDING SMEs FINANCING STRATEGIES IN ROMANIA," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
- Mehmet DEMÝR & Oznur ARSLAN, 2015, "Financial Statement Manipulations in the Eyes of Banks’ Commercial Loan Officers: A Research in Sivas City," Journal of BRSA Banking and Financial Markets, Banking Regulation and Supervision Agency, volume 9, issue 1, pages 47-81.
- Randolph Sloof & Mirjam van Praag, 2015, "Testing for Distortions in Performance Measures: An Application to Residual Income‐Based Measures like Economic Value Added," Journal of Economics & Management Strategy, Wiley Blackwell, volume 24, issue 1, pages 74-91, March, DOI: 10.1111/jems.12080.
- VASIU Diana Elena & GORSKI Hortensia, 2015, "Case Study Regarding Analysis On The Financial Performance In Terms Of Creditors, Based On Scores, At Comapnies Listed And Traded On Bucharest Stock Exchange Operating In Industry And Constructions, During 2006-2013," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 67, issue 5, pages 125-138, September.
- Sophie Raedersdorf, 2015, "Entreprendre dans l’économie sociale et solidaire : entre contrôle et créativité ?," Innovations, De Boeck Université, volume 0, issue 3, pages 69-85.
- Cecilia (DAMOC) NICA & Elena (STANCIU) IONIȚĂ, 2015, "The Impact Of Controls On Financial Reporting Quality," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 34, pages 455-461, November.
- Carmen- Alexandra BALTARIU, 2015, "The Current State Of Knowledge In The Value Relevance Research Field," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 13-20, April.
- Anca-Simona HROMEI, 2015, "The Evolution Of The Return Rates In The Case Of Romanian Merged Companies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 283-288, April.
- Carmen NISTOR, 2015, "Some Aspects Regarding The Theories Of Consolidated Financial Statements," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 431-436, April.
- Cristina PRICHICI & Bogdan Ş. IONESCU, 2015, "Cloud Accounting – A New Paradigm Of Accounting Policies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 489-496, April.
- Anca-Simona HROMEI, 2015, "Do Romanian Mergers Really Create Value?," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 9, pages 59-62, December.
- Dorel MATEȘ & Eduard AJTAY & Antonela SANDU (URSACHI), 2015, "Accounting Information Indispensable Source For The Discovery Of Tax Evasion In The Field Of Products Subject To Excise," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 9, pages 71-75, December.
- Hernando Matallana, 2015, "Dinero, circuito monetario y estado estacionario en la econom√≠a monetaria de producci√≥n," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 13878, Oct.
- Brayan Yamith Jiménez Coronado & Kelly Gisseth Murillo García, 2015, "Corte Constitucional de Colombia, ¿tan incorruptible como debería ser?," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 022760, Jun.
- Ciliana Capera Ríos & Tatiana Marcela Mosquera Moreno, 2015, "Control interno: proceso viciado en el programa de restitución de tierras," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 022762, Jun.
- Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano, 2015, "Employment and Wage Insurance within Firms: Worldwide Evidence," CEPR Discussion Papers, Centre for Economic Policy Research, number 10711, Jul.
- Bocart, Fabian Y.R.P. & Hafner, Christian M., 2015, "Fair Revaluation of Wine as an Investment," Journal of Wine Economics, Cambridge University Press, volume 10, issue 2, pages 190-203, November.
- Nicolas Berland & Vassili Joannides & Yves Levant, 2015, "Quand des justifications similaires sont utilisées pour promouvoir le budget… et sa remise en cause," Revue Finance Contrôle Stratégie, revues.org, volume 18, issue 4, pages 49-81, December.
- Becker , Sebastian, 2015, "When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment," HEC Research Papers Series, HEC Paris, number 1035, Jan.
- Malleret , Véronique & De La Villarmois , Olivier, 2015, "Revisiting 30 Years of SMA Literature: What Can We Say, Think and Do?," HEC Research Papers Series, HEC Paris, number 1081, Feb.
- Malleret , Véronique, 2015, "Management Control in Service Activities: A 'New Frontier'?," HEC Research Papers Series, HEC Paris, number 1083, Feb.
- Lesage , Cédric & Stolowy , Hervé & Cohen , Jeffrey & Ding , Yuan, 2015, "Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud," HEC Research Papers Series, HEC Paris, number 1105, Sep.
- Becker , Sebastian D & Mahlendorf , Matthias D & Schäffer , Utz & Thaten , Mario, 2015, "Budgeting in Times of Economic Crisis," HEC Research Papers Series, HEC Paris, number 1122, May.
- Mawih Kareem Al-Ani, 2015, "A Strategic Framework to Use Payback Period in Evaluating the Capital Budgeting in Energy and Oil and Gas Sectors in Oman," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 5, issue 2, pages 469-475.
- Fizza Tassadaq & Qaisar Ali Malik, 2015, "Creative Accounting and Financial Reporting: Model Development and Empirical Testing," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 5, issue 2, pages 544-551.
- Mukdad Ibrahim, 2015, "A Comparative Study of Financial Performance between Conventional and Islamic Banking in United Arab Emirates," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 5, issue 4, pages 868-874.
- Ömer ÝSKENDEROÐLU & Erdinç KARADENÝZ & Nazif AYYILDIZ, 2015, "Enerji Sektörünün Finansal Analizi: Türkiye ve Avrupa Enerji Sektörü Karþýlaþtýrmasý," Isletme ve Iktisat Calismalari Dergisi, Econjournals, volume 3, issue 4, pages 86-97.
- Hutchinson, Marion & Seamer, Michael & Chapple, Larelle (Ellie), 2015, "Institutional Investors, Risk/Performance and Corporate Governance," The International Journal of Accounting, Elsevier, volume 50, issue 1, pages 31-52, DOI: 10.1016/j.intacc.2014.12.004.
- Bozzolan, Saverio & Fabrizi, Michele & Mallin, Christine A. & Michelon, Giovanna, 2015, "Corporate Social Responsibility and Earnings Quality: International Evidence," The International Journal of Accounting, Elsevier, volume 50, issue 4, pages 361-396, DOI: 10.1016/j.intacc.2015.10.003.
- Leung, Sidney & Parker, Lee & Courtis, John, 2015, "Impression management through minimal narrative disclosure in annual reports," The British Accounting Review, Elsevier, volume 47, issue 3, pages 275-289, DOI: 10.1016/j.bar.2015.04.002.
- Ng, Anthony C. & Rezaee, Zabihollah, 2015, "Business sustainability performance and cost of equity capital," Journal of Corporate Finance, Elsevier, volume 34, issue C, pages 128-149, DOI: 10.1016/j.jcorpfin.2015.08.003.
- Arun, Thankom Gopinath & Almahrog, Yousf Ebrahem & Ali Aribi, Zakaria, 2015, "Female directors and earnings management: Evidence from UK companies," International Review of Financial Analysis, Elsevier, volume 39, issue C, pages 137-146, DOI: 10.1016/j.irfa.2015.03.002.
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- Cassar, Gavin & Ittner, Christopher D. & Cavalluzzo, Ken S., 2015, "Alternative information sources and information asymmetry reduction: Evidence from small business debt," Journal of Accounting and Economics, Elsevier, volume 59, issue 2, pages 242-263, DOI: 10.1016/j.jacceco.2014.08.003.
- Gilliam, Thomas A. & Heflin, Frank & Paterson, Jeffrey S., 2015, "Evidence that the zero-earnings discontinuity has disappeared," Journal of Accounting and Economics, Elsevier, volume 60, issue 1, pages 117-132, DOI: 10.1016/j.jacceco.2014.07.001.
- Burgstahler, David & Chuk, Elizabeth, 2015, "Do scaling and selection explain earnings discontinuities?," Journal of Accounting and Economics, Elsevier, volume 60, issue 1, pages 168-186, DOI: 10.1016/j.jacceco.2014.08.002.
- Lang, Mark & Stice-Lawrence, Lorien, 2015, "Textual analysis and international financial reporting: Large sample evidence," Journal of Accounting and Economics, Elsevier, volume 60, issue 2, pages 110-135, DOI: 10.1016/j.jacceco.2015.09.002.
- Roggi, Oliviero & Giannozzi, Alessandro, 2015, "Fair value disclosure, liquidity risk and stock returns," Journal of Banking & Finance, Elsevier, volume 58, issue C, pages 327-342, DOI: 10.1016/j.jbankfin.2015.04.011.
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- Larrán Jorge, Manuel & Andrades Peña, Francisco Javier, 2015, "La oferta de asignaturas de responsabilidad social corporativa y ética empresarial en las titulaciones de finanzas y contabilidad: análisis comparativo con el ámbito de la gestión de organizaciones," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 18, issue 1, pages 1-10, DOI: 10.1016/j.rcsar.2013.10.001.
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- Ozkan, Azzem & Ozdevecioglu, Mahmut & Kaya, Yasemin & Koç, Filiz Özşahin, 2015, "Effects of mental workloads on depression–anger symptoms and interpersonal sensitivities of accounting professionals," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 18, issue 2, pages 194-199, DOI: 10.1016/j.rcsar.2014.06.005.
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- Power, Michael, 2015, "How accounting begins: object formation and the accretion of infrastructure," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 64324, Nov.
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- Van der Stede, Wim A., 2015, "Introduction: accounting matters," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 65584.
- Van der Stede, Wim A., 2015, "25th anniversary conference management accounting research," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 65585.
- Van der Stede, Wim A., 2015, "Target ratcheting," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 65586.
- Oluwatoyin Muse Johnson Popoola & Ayoib B Che-Ahmad & Rose Shamsiah Samsudin, 2015, "An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria," Accounting Research Journal, Emerald Group Publishing Limited, volume 28, issue 1, pages 78-97, July, DOI: 10.1108/ARJ-08-2014-0067.
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- Peter John Carey, 2015, "External accountants’ business advice and SME performance," Pacific Accounting Review, Emerald Group Publishing Limited, volume 27, issue 2, pages 166-188, April, DOI: 10.1108/PAR-04-2013-0020.
- Martin R. W. Hiebl, 2015, "Agency and stewardship attitudes of chief financial officers in private companies," Qualitative Research in Financial Markets, Emerald Group Publishing Limited, volume 7, issue 1, pages 4-23, February, DOI: 10.1108/QRFM-12-2012-0032.
- Ana-Alexandrina POPESCU, 2015, "Competitive Advantages of the Entrepreneur Product in Bank Accounts," Eco-Economics Review, Ecological University of Bucharest, Economics Faculty and Ecology and Environmental Protection Faculty, volume 1, issue 1, pages 17-24, June.
- Ana Alexandrina POPESCU, 2015, "Benchmarking Study on Comparative Analysis of Performance Bank," Economics of Sustainable Development.The Economic Impact of Climate Change. - Working papers, Ecological University of Bucharest, Department of Economics, number 05, Nov.
- Almaree KEMP & Anthea BOWMAN & Berenice BLOM & Charl VISSER & Danelle BERGOER & Dominique FULLARD & Geraldine MOSES & Sheri-Lee BROWN & Johan BORNMAN & Juan-Pierré BRUWER, 2015, "The Usefulness of Cash Budgets in Micro, Very Small and Small Retail Enterprises Operating in the Cape Metropolis," Expert Journal of Business and Management, Sprint Investify, volume 3, issue 1, pages 1-12.
- Benedetta Nucci & Fabio Iraldo, 2015, "Comparative life cycle assessment of four insulating boards made with natural and recycled materials," ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT, FrancoAngeli Editore, volume 2015, issue 3, pages 71-88.
- Michele Fabrizi, 2015, "Struttura di governance e performance nelle aziende venete: un?analisi empirica," ECONOMIA E SOCIET? REGIONALE, FrancoAngeli Editore, volume 0, issue 3, pages 122-142.
- Lucrezia Songini & Paola Vola, 2015, "The Role of Professionalization and Managerialization in Family Business Succession," MANAGEMENT CONTROL, FrancoAngeli Editore, volume 2015, issue 1, pages 9-43.
- Giovanni Bronzetti & Romilda Mazzotta, 2015, "Business succession and Intellectual Capital Management in family firms," MANAGEMENT CONTROL, FrancoAngeli Editore, volume 2015, issue 1, pages 45-72.
- Francesca Maria Cesaroni & Domenico Consoli, 2015, "ICT e piccole imprese. Il Cubo della Predisposizione Tecnologica Aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, volume 2015, issue 1, pages 73-100.
- Lorenzo Lucianetti & Valentina Battista, 2015, "La manipolazione dei valori di bilancio: pressione del management e tratti personali nell?attivit? del controller," MANAGEMENT CONTROL, FrancoAngeli Editore, volume 2015, issue 1, pages 101-132.
- Marco Giuliani & Stefano Marasca, 2015, "La valutazione della ricerca tramite indici bibliometrici: riflessioni da una prospettiva economico-aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, volume 2015, issue 1, pages 133-151.
- Sophie Raedersdorf, 2015, "Entreprendre dans l'économie sociale et solidaire : entre contrôle et créativité," Post-Print, HAL, number hal-02302828, Jul.
- Susanna Gallani & Ranjani Krishnan & Eric J. Marinich & Michael D. Shields, 2015, "Budgeting, Psychological Contracts, and Budgetary Misreporting," Harvard Business School Working Papers, Harvard Business School, number 16-017, Aug, revised Jan 2018.
- Misund, Bård, 2015, "Vertical Integration and Value Relevance: Empirical Evidence from Oil and Gas Producers," UiS Working Papers in Economics and Finance, University of Stavanger, number 2015/14, Dec.
- Misund, Bård, 2015, "Accounting for Oil and Gas Exploration Activities: A Triumph of Economics over Politics," UiS Working Papers in Economics and Finance, University of Stavanger, number 2015/15, Dec.
- Misund, Bård & Osmundsen, Petter, 2015, "The Value Relevance of Accounting Figures in the Oil & Gas Industry: Cash Flow or Accruals?," UiS Working Papers in Economics and Finance, University of Stavanger, number 2015/19, Dec.
- Abdullah Mohammed Alzharani & Abdullah Mohammed Alzharani, 2015, "An Empirical Investigation Of Audit Committee Effectiveness And Risk Management: Evidence From Saudi Arabia," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 1, pages 39-49.
- Wendy Heltzer & Mary Mindak & Mingjun Zhou, 2015, "Do Firms Engage In Aggressive Tax Reporting Prior To Bankruptcy?," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 2, pages 1-15.
- Venus C. Ibarra & Rodrigo M. Velasco, 2015, "Accounting Knowledge, Practices, And Controls Of Micro, Small And Medium Enterprises: Evidence From The Philippines," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 2, pages 83-96.
- Hsueh-En Hsu & Chiulien C Venezia & Chelsea Schrader, 2015, "Relationships Between Institutional Ownership, Capital Structure And Research And Development Investment," Accounting & Taxation, The Institute for Business and Finance Research, volume 7, issue 2, pages 75-82.
- Maria H. Sanchez, 2015, "Introducing The Concepts Of Sustainability And Corporate Social Responsibility To Accounting Students," Business Education and Accreditation, The Institute for Business and Finance Research, volume 7, issue 2, pages 69-73.
- Fabian A. Baapogmah & Roger W. Mayer & Wen-Wen Chien & Abolasade Afolabi, 2015, "Control Mechanisms And Accountability Challenges In Nonprofit Organizations," Global Journal of Business Research, The Institute for Business and Finance Research, volume 9, issue 1, pages 27-38.
- Rufo R. Mendoza, 2015, "Financial Performance Of Micro, Small And Medium Enterprises (Msmes) In The Philippines," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 9, issue 4, pages 67-80.
- Onder Kaymaz & Ozgur Kaymaz, 2015, "Profit Return In Civil Aviation And Fleet Insurance: Gaap, Financial Reporting And Tax Applications," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 6, issue 2, pages 45-57.
- Jorge Antonio Rangel Magdaleno & Luis Aguilera Enriquez & Martha Gonzalez Adame, 2015, "The Influence Of Innovation And Financial Information In Competitiveness Of Manufacturing Small And Mediumsized Enterprise, La Influencia De La Innovacion Y La Informacion Financiera En La Competitividad De La Pequena Y Mediana Empresa Manufacturera," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 8, issue 2, pages 105-119.
- Aida R. Lozada Rivera, 2015, "SEDUCTIVE ROUTE TOWARDS CONVERGENCE DISCLOSURE: IFRS FOR SMEs,RUTA SEDUCTORA HACIA LA CONVERGENCIA DIVULGACION: NIIF PARA PYMES," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 8, issue 2, pages 83-103.
- Cornel IONESCU & Cicilia IONESCU, 2015, "Internal Control - Crucial Factor in Ensuring the Quality of Financial Information," International Conference on Economic Sciences and Business Administration, Spiru Haret University, volume 2, issue 1, pages 163-171, December.
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