Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M40: General

2015

• Bica ZORLESCU & Margareta PENEOASU & Bogdan NEGOESCU, 2015, "Costs calculated by the ABC system for underlying managerial decisions," Romanian Journal of Economics, Institute of National Economy, volume 41, issue 2(50), pages 156-172, december.
• Margareta PENEOASU & Bica ZORLESCU & Cristina ANDREI, 2015, "The impact of the economic and financial crisis on the public health food and tourism units in Romania," Romanian Journal of Economics, Institute of National Economy, volume 41, issue 2(50), pages 247-259, december.
• Azleen Ilias & Mohd Zulkeflee Abd Razak & Rahida Abdul Rahman, 2015, "The Quality of Presentation and Content for Internet Business Reporting (ibr) on Malaysian Public Listed Companies (plcs)," Journal of Developing Areas, Tennessee State University, College of Business, volume 49, issue 5, pages 253-261, Special I.
• Wan Sallha Yusoff & Mohd Fairuz Md. Salleh & Azlina Ahmad & Fazli Idris, 2015, "Estimating the Value of Political Connection to Malaysia’s Richest Tycoon Companies," Journal of Developing Areas, Tennessee State University, College of Business, volume 49, issue 5, pages 87-100, Special I.
• Nicolas Vlaminck & Gerrit Sarens, 2015, "The relationship between audit committee characteristics and financial statement quality: evidence from Belgium," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 19, issue 1, pages 145-166, February, DOI: 10.1007/s10997-013-9282-5.
• Bikki Jaggi & Santanu Mitra & Mahmud Hossain, 2015, "Earnings quality, internal control weaknesses and industry-specialist audits," Review of Quantitative Finance and Accounting, Springer, volume 45, issue 1, pages 1-32, July, DOI: 10.1007/s11156-013-0431-3.
• Mary Hill & Peter Johnson & Kelvin Liu & Thomas Lopez, 2015, "Operational restructurings: where’s the beef?," Review of Quantitative Finance and Accounting, Springer, volume 45, issue 4, pages 721-755, November, DOI: 10.1007/s11156-014-0453-5.
• Oana Maria Albescu, 2015, "Business ethics. The relevance of value-creating teachings in the contemporary business environment," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 7, issue 4, pages 75-78, December.
• Adrian Anica-Popa & Ionut-Florin Anica-Popa & Liana-Elena Anica-Popa, 2015, "Analysis of the Correlation between the Fodder Receipts and the Economical Performances of the Pig Breeding Units," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 1, issue 3, pages 105-114, September.
• Raluca Ivan, 2015, "An Internal Audit Perspective on Differences between European Corporate Governance Codes and OECD Principles," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 1, issue 4, pages 80-90, December.
• Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2015, "Employment and Wage Insurance within Firms: Worldwide Evidence," Working Papers CELEG, Dipartimento di Economia e Finanza, LUISS Guido Carli, number 1506.
• Radu-Dan Turcu, 2015, "Integrated Reporting: The Next Step Ahead for a Sustainable Society," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 1, issue 1, pages 65-77, DOI: 10.11118/ejobsat.v1i1.38.
• Francisco López-Herrera & Cuauhtémoc Calderón Villareal & Alberto García Narváez, 2015, "Editorial Contaduría y Administración Vol. 60 (S2)," Contaduría y Administración, Accounting and Management, volume 60, issue 6, pages 5-8, Octubre-D.
• Lueg, Rainer & Vu, Louisa, 2015, "Success factors in Balanced Scorecard implementations – A literature review," management revue - Socio-Economic Studies, Nomos Verlagsgesellschaft mbH & Co. KG, volume 26, issue 4, pages 306-327.
• Grigore Marian, 2015, "Financial Audit And Benchmarking In The Construction Industry - A Step Towards Performance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1003-1008, July.
• Farcas Teodora Viorica, 2015, "Users Needs: A Premise For Corporate Reporting Change," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 939-943, July.
• TOTH Kornel & HERCZEG Adrienn, 2015, "The Effect Of Globalization On Frameworks And Concepts In Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 968-975, July.
• Ravi Singh & Ian Larkin, 2015, "Auditor Conservatism, Incentive Compensation, and the Quality of Financial Reporting," The Journal of Law, Economics, and Organization, Oxford University Press, volume 31, issue 4, pages 721-751.
• Dicu Roxana Manuela & Mardiros Daniela Neonila, 2015, "Provisions and Contingencies: Considerations regarding recognition and measurement," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 733-737, May.
• Grigore Marian, 2015, "Connection between the Significance Threshold and the Risk of Audit in Entities in the Constructions Field," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 754-757, May.
• Jinga Gabriel & Dumitru Mãdãlina, 2015, "Meeting Users’ Information Needs through Integrated Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 785-790, May.
• Sãli?teanu (?tefan) Simona - Florina & Mihãlþan Delia Corina, 2015, "The Importance of Managerial Accounting for Enterprise Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 893-896, May.
• Vãrzaru Anca Antoaneta, 2015, "The Relationship Between Budgets and Performance Measurement Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 913-917, May.
• Elena Doina Dascãlu & Laura Nasta, 2015, "Managerial Accountability – a Key Factor in the Implementation of Internal Control Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 229-235, May.
• Andreea Elena Dreghiciu, 2015, "The Aspects of Revaluation of Tangible Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 428-433, May.
• Gad Jacek, 2015, "The main categories of disclosures concerning control over financial reporting: The practice of companies listed on the Warsaw Stock Exchange," Business and Economic Horizons (BEH), Prague Development Center, volume 11, issue 3, pages 162-172, October.
• Lucian Cernușca & Bogdan Cosmin Gomoi, 2015, "A professional accountants and managers’ point of view on elaborating and grounding the accounting policies," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 15, issue 1, pages 59-70.
• Bianco, Antonio, 2015, "Relationship Banking, Shadow Banking, and the Economics of Depression," MPRA Paper, University Library of Munich, Germany, number 65849, May.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2015, "Forensic Accountant and Auditor Knowledge and Skills Requirements for Task Performance Fraud Risk Assessment in the Nigerian Public Sector," MPRA Paper, University Library of Munich, Germany, number 66655, Feb, revised 15 Jun 2015.
• Pavlović, Radica & Bukvić, Rajko & Gajić, Aleksandar, 2015, "Internal Sources of Financing Companies on the Basis of Static and Dynamic Indicators: Comparative Analysis," MPRA Paper, University Library of Munich, Germany, number 72216, revised 2015.
• Libuše Svobodová, 2015, "Modern indicators of financial performance of the company," Ekonomika a Management, Prague University of Economics and Business, volume 2015, issue 2.
• Petr Petera & Jaroslav Wagner, 2015, "Global Reporting Initiative (GRI) and its Reflections in the Literature," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2015, issue 2, pages 13-32, DOI: 10.18267/j.efaj.139.
• Lueg, Rainer & Vu, Louisa, 2015, "Success factors in Balanced Scorecard implementations – A literature review," management revue. Socio-economic Studies, Rainer Hampp Verlag, volume 26, issue 4, pages 306-327.
• Josefina Fernández-Guada?o, 2015, "Measuring the economic performance of socially responsible companies," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 33, issue 2, pages 207-233.
• Rahmi Yücel & Kayhan Ahmetoğulları, 2015, "The Effect of Advanced Management Accounting Practices on the Competitive Strategies and Performance," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 6, issue 4, pages 179-201.
• José Veiga & Joaquim Fernandes & Cristina Gonçalves & Georgette Andraz, 2015, "The Relevance of Fair Value Across Countries: Firms Listed in Lisbon and Madrid Stock Exchange," Journal of Tourism, Sustainability and Well-being, CinTurs - Research Centre for Tourism, Sustainability and Well-being, University of Algarve, volume 3, issue 1, pages 78-95.
• Liana GĂDĂU, 2015, "The transposition of the balance sheet to financial and functional balance sheet. Research and development," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 6, issue 3, pages 21-29.
• IOANA Herbei (MOȚ), 2015, "PERCEPTIONS OF PROFESSIONAL ACCOUNTANTS REGARDING ACCOUNTING POLICIES (International Conference "Recent Advances in Economic and Social Research", 13-14 mai 2015, București)," Institute for Economic Forecasting Conference Proceedings, Institute for Economic Forecasting, number 151207, Dec.
• Alina Beattrice Vladu, 2015, "AN EMPIRICAL INVESTIGATION REGARDING THE ETHICS OF EARNINGS MANAGEMENT (International Conference "Recent Advances in Economic and Social Research", 13-14 mai 2015, București)," Institute for Economic Forecasting Conference Proceedings, Institute for Economic Forecasting, number 151209, Dec.
• Radojko LUKIC, 2015, "The Analysis of Profit per Employee in the Trade of Serbia," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 18, issue 1, pages 5-16, June.
• Radojko LUKIC, 2015, "The Analysis of Efficiency of Managing Inventories in Trade in Serbia," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 16, issue 2, pages 222-238, May.
• Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015, "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, volume 40, issue 1, pages 36-88, February, DOI: 10.1177/0312896214565121.
• Antonio Bianco, 2015, "Shadow Banking, Relationship Banking, and the Economics of Depression," Working Papers, Sapienza University of Rome, DISS, number 5/15, Oct.
• Dinu Octavian Nicolescu, 2015, "The connection between the information system and financial control," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, volume 4, issue 2, pages 57-61, August.
• Mariana Nedelcu (Bunea), 2015, "Study on the relationship between the quality of external audit - financial performance, solvency and risk management in the Romanian banking system," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 1003389, May.
• Katarzyna ?wietla & Mario Nicoliello, 2015, "National Regulations And Implementation Of International Accounting Solutions In The Practice Of Small And Medium Enterprises. The Example Of Poland And Italy," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 1003631, May.
• Loreta Bebi, 2015, "The impact of moral intensity dimensions in ethical decision making process of Albanian accounting students," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 1003815, May.
• Sammy Xiaoyan Ying & Chris Patel, 2015, "The Influence of Partners? Views on Chinese Auditors? Judgments Related to Professional Scepticism," Proceedings of Business and Management Conferences, International Institute of Social and Economic Sciences, number 2304228, Jun.
• GEORGESCU Floarea, 2015, "Financial Management of the Company Treasury Department During the Current Economic Crisis," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, volume 4, issue 1, pages 24-31, March.
• Cihat SAVSAR, 2015, "From Performance Measurement to Strategic Management Model: Balanced Scorecard," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, volume 4, issue 1, pages 7-15, March.
• David Bedford & Mikko Sandelin, 2015, "Investigating management control configurations using qualitative comparative analysis: an overview and guidelines for application," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 26, issue 1, pages 5-26, April, DOI: 10.1007/s00187-015-0204-3.
• Christine Ohlert & Barbara Weißenberger, 2015, "Beating the base-rate fallacy: an experimental approach on the effectiveness of different information presentation formats," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, volume 26, issue 1, pages 51-80, April, DOI: 10.1007/s00187-015-0205-2.
• James A. Ohlson & Seil Kim, 2015, "Linear valuation without OLS: the Theil-Sen estimation approach," Review of Accounting Studies, Springer, volume 20, issue 1, pages 395-435, March, DOI: 10.1007/s11142-014-9300-0.
• Alexander Nezlobin & Stefan Reichelstein & Yanruo Wang, 2015, "Managerial performance evaluation for capacity investments," Review of Accounting Studies, Springer, volume 20, issue 1, pages 283-318, March, DOI: 10.1007/s11142-014-9303-x.
• Christof Beuselinck & Marc Deloof & Ann Vanstraelen, 2015, "Cross-jurisdictional income shifting and tax enforcement: evidence from public versus private multinationals," Review of Accounting Studies, Springer, volume 20, issue 2, pages 710-746, June, DOI: 10.1007/s11142-014-9310-y.
• Michael S. Drake & James N. Myers & Linda A. Myers & Michael D. Stuart, 2015, "Short sellers and the informativeness of stock prices with respect to future earnings," Review of Accounting Studies, Springer, volume 20, issue 2, pages 747-774, June, DOI: 10.1007/s11142-014-9313-8.
• Xia Chen & Qiang Cheng & Xin Wang, 2015, "Does increased board independence reduce earnings management? Evidence from recent regulatory reforms," Review of Accounting Studies, Springer, volume 20, issue 2, pages 899-933, June, DOI: 10.1007/s11142-015-9316-0.
• John L. Campbell & Jimmy F. Downes & William C. Schwartz, 2015, "Do sophisticated investors use the information provided by the fair value of cash flow hedges?," Review of Accounting Studies, Springer, volume 20, issue 2, pages 934-975, June, DOI: 10.1007/s11142-015-9318-y.
• Edward L. Owens & Joanna Shuang Wu, 2015, "Quarter-end repo borrowing dynamics and bank risk opacity," Review of Accounting Studies, Springer, volume 20, issue 3, pages 1164-1209, September, DOI: 10.1007/s11142-015-9330-2.
• Cheng Lai, 2015, "Growth in residual income, short and long term, in the OJ model," Review of Accounting Studies, Springer, volume 20, issue 4, pages 1287-1296, December, DOI: 10.1007/s11142-015-9320-4.
• Lukas D. Schuchardt & Andreas Hoffjan & Hendrik Finger, 2015, "Strategisches Regulierungsmanagement in der anreizregulierten Netzwirtschaft," Schmalenbach Journal of Business Research, Springer, volume 67, issue 1, pages 70-101, February, DOI: 10.1007/BF03372916.
• Thomas Dilger & Sabine Graschitz, 2015, "Influencing Factors on Earnings Management, Empirical Evidence from Listed German and Austrian Companies," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 8, issue 2, pages 69-86, October.
• Dragan Gabric, 2015, "Empirical Analysis Of The Profitability And Indebtedness In Listed Companies - Evidence From The Federation Of B&H," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, volume 13, issue 2, pages 35-51, November.
• Michael Carlos Best & Anne Brockmeyer & Henrik Jacobsen Kleven & Johannes Spinnewijn & Mazhar Waseem, 2015, "Production versus Revenue Efficiency with Limited Tax Capacity: Theory and Evidence from Pakistan," Journal of Political Economy, University of Chicago Press, volume 123, issue 6, pages 1311-1355, DOI: 10.1086/683849.
• Mouhcine Tallaki & Enrico Bracci & Monia Castellini, 2015, "Accounting learning preferences: the role of visualisation," Working Papers, University of Ferrara, Department of Economics, number 2015094, May.
• Vladimir Chaya, 2015, "The system of analytical triggers in anti-crisis management," Working Papers, Moscow State University, Faculty of Economics, number 0019, May.
• Mircea Epure & Martí Guasch, 2015, "Debt signaling and outside investors in early stage firms," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1546, Nov, revised Feb 2019.
• Nazim Hussain, 2015, "Impact of Sustainability Performance on Financial Performance: An Empirical Study of Global Fortune (N100) Firms," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 1, Jun.
• Ruslana Dimitrova, 2015, "Technological Peculiarities And Audit Improvement Under The Conditions Insolvency," Business & Management Compass, University of Economics Varna, issue 1, pages 11-21.
• Ruslana Dimitrova, 2015, "Internal Audit And Risk Assessment Connected With The Going Concern Assumption," Business & Management Compass, University of Economics Varna, issue 3, pages 30-43.
• Horvat Robert & Korošec Bojana, 2015, "The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?," Naše gospodarstvo/Our economy, Paradigm, volume 61, issue 4, pages 32-40, August, DOI: 10.1515/ngoe-2015-0016.
• Ovidiu Constantin BUNGET & Eusebiu Raducu BUREANA, 2015, "Testing the violation of conservatism accounting principle. Case study on Romanian listed entities," Timisoara Journal of Economics and Business, West University of Timisoara, Romania, Faculty of Economics and Business Administration, volume 8, issue 2, pages 183-202, December.
• Hacker, Eva & Schmitz, Sebastian, 2015, "Nachhaltigkeitsberichterstattung von Kreditinstituten," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers), University of Bayreuth, Chair of Finance and Banking, number 2015-01.
• Gaganis, Chrysovalantis & Hasan, Iftekhar & Pasiouras, Fotios, 2015, "Regulations, institutions and income smoothing by managing technical reserves: international evidence from the insurance industry," Bank of Finland Research Discussion Papers, Bank of Finland, number 15/2015.
• Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano, 2015, "Employment and wage insurance within firms: Worldwide evidence," CFS Working Paper Series, Center for Financial Studies (CFS), number 517.
• Grdošić, Lidija, 2015, "Creating a Profile of Employees in the Accounting Department," Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference (2015), Kotor, Montengero, IRENET - Society for Advancing Innovation and Research in Economy, Zagreb, "Proceedings of the ENTRENOVA - ENTerprise REsearch InNOVAtion Conference, Kotor, Montengero, 10-11 September 2015".

2014

• Venky Nagar & Gwen Yu, 2014, "Accounting for Crises," American Economic Journal: Macroeconomics, American Economic Association, volume 6, issue 3, pages 184-213, July.
• Victor-Octavian Müller & Ionel-Alin Ienciu & Carmen Giorgiana Bonaci & Crina Ioana Filip, 2014, "Board Characteristics Best Practices and Financial Performance. Evidence from the European Capital Market," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 16, issue 36, pages 672-672, May.
• Vasilić, Marina, 2014, "Financial Benchmarking The Example Of Confectionery Industry Companies," Economics of Agriculture, Institute of Agricultural Economics, volume 61, issue 4, pages 1-15, December, DOI: 10.22004/ag.econ.196703.
• Constanta Iacob & Camelia Constantin, 2014, "From ABC to Time Driven Activity Based Costing for outpatient clinics," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 42, pages 189-196.
• Magdalena Mihai & Adriana Iota & Oana Staiculescu, 2014, "Opportunities For Optimizing The Cost Of Quality," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 42, pages 203-210.
• Valeriu Brabete & Cristian Dragan & Oana Staiculescu, 2014, "Alternatives Of The Historic Cost In The Evaluation Process Of Quality Costs," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 42, pages 259-268.
• Assoc. Prof. Valeriu Brabete Ph. D & Assoc. Prof. Cristian Dragan Ph. D & Assist. Oana Staiculescu Ph. D & Assist. Adriana Iota Ph.D Student, 2014, "Accounting Treatments Related To The Economic Operations Generated By The Quality Cost Management," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 22, pages 49-59, APRIL.
• Prof. Cristian Dragan Ph. D & Assist.Prof. Valeriu Brabete Ph. D & Assist.Master’s Student Carmen Maria Dindiri, 2014, "The Application Of Professional Judgment On Determining The Cost Of Fixed Tangible Assets Obtained By Onerous Title," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 31-38, November.
• Prof.Alina-Teodora Ciuhureanu Ph. D, 2014, "Evaluation – Key Objective Of Accounting Activity. Realities Perceived In Romanian Organisations," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 7-14, November.
• Attila Tamas Szora, 2014, "Comparative Analysis Of Audit Report Types On The Consolidated Financial Statements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 16, pages 1-31.
• Irena Jindrichovska & Dana Kubickova & Sarka Kocmanova, 2014, "The development of accounting and application of IFRS in the Czech Republic," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 2, pages 198-235, June.
• Daniel Botez, 2014, "Subsequent Events And Their Importance In Drawing Up Annual Financial Statements," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 19.
• Ching-Lung Chen & Pin-Yu Lin & Pei-Yu Weng, 2014, "Real Activities Manipulation and Subsequent Accounting Performance ---Yes, the Manipulating Direction Matters," Review of Economics & Finance, Better Advances Press, Canada, volume 4, pages 81-97, Feburary.
• Svitlana Ivanivna Travinska, 2014, "Current Liabilities as an Internal Control Item in a Company Using Computer Technologies," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 144-155.
• Niculina, STANESCU, 2014, "Auditing Of European Funded Projects," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 363-368.
• Niculina, STANESCU, 2014, "New Requirements For Increasing The Quality Of Financial Audit Missions," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 369-374.
• Casey Rothschild & Florian Scheuer, 2014, "A Theory of Income Taxation under Multidimensional Skill Heterogeneity," STICERD - Public Economics Programme Discussion Papers, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE, number 19, Jan.
• Lucica SINTEA (ANGHEL), 2014, "Rolul Informatiei Contabile In Definirea Unor Masuri Organizatorice In Perioada De Recesiune Economica," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 319-322, November.
• Valentina Dorina BOGDAN, 2014, "Overall Performance - By Creating Value," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 41-49, November.
• Maria Madalina VOINEA & Anca-Simona HROMEI, 2014, "Valuation and creative accounting," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 197-208, May.
• Tudor OPRIŞOR, 2014, "The Integrated Reporting Framework: Between Challenge And Innovation," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 85-94, April.
• Laura – Maria POPESCU & Ileana NISULESCU, 2014, "The Role Of The Pressure Exercised By Accounting Information Users In The Development Of Financial-Accounting Engineering," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 109-116, July.
• Sebastian UNGUREANU, 2014, "Costs Calculation Of Target Costing Method," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 425-432, July.
• Dalci Mendes Almeida & Ilse Maria Beuren, 2014, "Presenca dos pilares da teoria da estruturacao na controladoria com o processo de convergencia contábil," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, volume 0, issue 1, pages 79-97.
• Heiberg Andrés Castellanos Sánchez, 2014, "Aplicación contable del valor presente en el contexto venezolano," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, volume 0, issue 1, pages 99-114.
• Juliana Toro Arias & Mar�a Del Pilar Rodr�guez C�rdoba & Juan Sebasti�n Correa Meneses, 2014, "Gobierno ético: conceptualización e implementación en las organizaciones," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, volume 0, issue 1, pages 137-151.
• Pablo Farías, 2014, "Divulgación del valor en riesgo (VaR) previo a la crisis en el sector bancario espanol," Revista Ad-Minister, Universidad EAFIT.
• Ghysels, Eric & Ball, Ryan & Zhou, Huan, 2014, "Can we Automate Earnings Forecasts and Beat Analysts?," CEPR Discussion Papers, Centre for Economic Policy Research, number 10186, Oct.
• Arjaliès , Diane-Laure, 2014, "Exploring the Role of Instruments in the Transformation of Logics: The Case of Socially Responsible Investment," HEC Research Papers Series, HEC Paris, number 1045, May.
• Beneish, M. D. & Lee, C. M. C. & Nichols, D. C., 2014, "In Short Supply: Short-Sellers and Stock Returns," Research Papers, Stanford University, Graduate School of Business, number 3064, Oct.
• Anagol, Santosh & Etang, Alvin & Karlan, Dean, 2014, "Continued Existence of Cows Disproves Central Tenets of Capitalism?," Working Papers, Yale University, Department of Economics, number 122, Jan.
• Ebrahim Mohammed Al-Matari & Abdullah Kaid Al-Swidi, 2014, "The Effect of the Internal Audit and Firm Performance: A Proposed Research Framework," International Review of Management and Marketing, International Review of Management and Marketing, volume 4, issue 1, pages 34-41.
• Kuo, Jing-Ming & Ning, Lutao & Song, Xiaoqi, 2014, "The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China," The International Journal of Accounting, Elsevier, volume 49, issue 1, pages 101-136, DOI: 10.1016/j.intacc.2014.01.001.
• Ravi, Rahul & Hong, Youna, 2014, "Firm opacity and financial market information asymmetry," Journal of Empirical Finance, Elsevier, volume 25, issue C, pages 83-94, DOI: 10.1016/j.jempfin.2013.11.007.
• Mao, Mike Qinghao & Wei, K.C. John, 2014, "Price and earnings momentum: An explanation using return decomposition," Journal of Empirical Finance, Elsevier, volume 28, issue C, pages 332-351, DOI: 10.1016/j.jempfin.2014.04.003.
• Chen, Tsung-Kang & Liao, Hsien-Hsing & Chen, Wei-Lun, 2014, "Production efficiency uncertainty and corporate credit risk: Structural form credit model perspectives," Journal of Empirical Finance, Elsevier, volume 29, issue C, pages 266-280, DOI: 10.1016/j.jempfin.2014.08.003.
• Kim, Kyonghee & Mauldin, Elaine & Patro, Sukesh, 2014, "Outside directors and board advising and monitoring performance," Journal of Accounting and Economics, Elsevier, volume 57, issue 2, pages 110-131, DOI: 10.1016/j.jacceco.2014.02.001.
• Vashishtha, Rahul, 2014, "The role of bank monitoring in borrowers׳ discretionary disclosure: Evidence from covenant violations," Journal of Accounting and Economics, Elsevier, volume 57, issue 2, pages 176-195, DOI: 10.1016/j.jacceco.2014.04.002.
• Kravet, Todd D., 2014, "Accounting conservatism and managerial risk-taking: Corporate acquisitions," Journal of Accounting and Economics, Elsevier, volume 57, issue 2, pages 218-240, DOI: 10.1016/j.jacceco.2014.04.003.
• Ali, Ashiq & Klasa, Sandy & Yeung, Eric, 2014, "Industry concentration and corporate disclosure policy," Journal of Accounting and Economics, Elsevier, volume 58, issue 2, pages 240-264, DOI: 10.1016/j.jacceco.2014.08.004.
• DeFond, Mark & Zhang, Jieying, 2014, "A review of archival auditing research," Journal of Accounting and Economics, Elsevier, volume 58, issue 2, pages 275-326, DOI: 10.1016/j.jacceco.2014.09.002.
• Kim, Yongtae & Li, Haidan & Li, Siqi, 2014, "Corporate social responsibility and stock price crash risk," Journal of Banking & Finance, Elsevier, volume 43, issue C, pages 1-13, DOI: 10.1016/j.jbankfin.2014.02.013.
• Abdel-khalik, A. Rashad, 2014, "Prospect Theory predictions in the field: Risk seekers in settings of weak accounting controls," Journal of Accounting Literature, Elsevier, volume 33, issue 1, pages 58-84, DOI: 10.1016/j.acclit.2014.10.001.
• Kang, Minjung & Lee, Ho-Young & Lee, Myung-Gun & Park, Jong Chool, 2014, "The association between related-party transactions and control–ownership wedge: Evidence from Korea," Pacific-Basin Finance Journal, Elsevier, volume 29, issue C, pages 272-296, DOI: 10.1016/j.pacfin.2014.04.006.
• Rahaman, Mohammad M., 2014, "Do managerial behaviors trigger firm exit? The case of hyperactive bidders," The Quarterly Review of Economics and Finance, Elsevier, volume 54, issue 1, pages 92-110, DOI: 10.1016/j.qref.2013.09.001.
• Chen, Yea-Mow & Huang, Ying Sophie & Wang, David K. & Wu, Chun-Chou, 2014, "Going private transactions by U.S.-Listed Chinese companies: What drives the premiums paid?," International Review of Economics & Finance, Elsevier, volume 32, issue C, pages 79-91, DOI: 10.1016/j.iref.2014.01.008.
• Robalo, Rui, 2014, "Explanations for the gap between management accounting rules and routines: An institutional approach," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 1, pages 88-97, DOI: 10.1016/j.rcsar.2014.03.002.
• Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano, 2014, "Employment and wage insurance within firms: worldwide evidence," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 119027, Oct.
• Chenhall, Robert H. & Hall, Matthew & Smith, David, 2017, "The expressive role of performance measurement systems: a field study of a mental health development project," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 46364, Nov.
• Hall, Matthew, 2014, "Evaluation logics in the third sector," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 46365, Apr.
• Athanasakou, Vasiliki E. & Hussainey, Khaled, 2014, "The perceived credibility of forward-looking performance disclosures," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 55974.
• Fairfield, Tasha & Jorratt, Michel, 2014, "Top income shares, business profits, and effective tax rates in contemporary Chile," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 56016, Jan.
• Rothschild, Casey & Scheuer, Florian, 2014, "A theory of income taxation under multidimensional skill heterogeneity," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 58026, Jan.
• Athanasakou, Vasiliki E. & Strong, Norman C & Walker, Martin, 2014, "The relative concentration of bad versus good news flows," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 60139.
• Van der Stede, Wim A., 2014, "Introduction: accounting matters," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 65583.
• Chahed, Yasmine, 2014, "Translations in regulatory space: the arenas of regulatory innovation in accounting standard setting," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 84313, Jan.
• Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2014, "Employment and Wage Insurance within Firms - Worldwide Evidence," EIEF Working Papers Series, Einaudi Institute for Economics and Finance (EIEF), number 1402, revised Sep 2017.
• Grant Samkin & Annika Schneider, 2014, "The accounting academic," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 22, issue 1, pages 2-19, July, DOI: 10.1108/MEDAR-05-2014-0041.
• Grant Samkin & Annika Schneider, 2014, "Using university websites to profile accounting academics and their research output," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 22, issue 1, pages 77-106, July, DOI: 10.1108/MEDAR-05-2014-0038.
• Lev N. Ovsyannikov, 2014, "About a Uniform Legal Basis of the Financial Control," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 99-108, June.
• Evgeny Varfolomeev & Oleg Marin & Dmitry Bykov & Oleg Karasev & Natalia Velikanova & Elena Vetchinkina & Anastasia Edelkina & Thomas Thurner, 2014, "Connecting strategy, environmental and social indicators: a study of oil and gas producers," HSE Working papers, National Research University Higher School of Economics, number WP BRP 24/STI/2014.
• Arvind Patel & Pranil Prasad, 2014, "Accounting And Auditing Practices In Nongovernmental Organizations: Evidence From Fiji," Accounting & Taxation, The Institute for Business and Finance Research, volume 6, issue 1, pages 69-77.
• Mohamed A. K. Basuony & Ehab K. A. Mohamed, 2014, "Internet Financial Disclosure: Evidence From Saudi Arabia And Oman," Accounting & Taxation, The Institute for Business and Finance Research, volume 6, issue 2, pages 59-69.
• Sean Andre & Aaron Pennington & Becky L. Smith, 2014, "Fraud Education: A Module-Based Approach For All Business Majors," Business Education and Accreditation, The Institute for Business and Finance Research, volume 6, issue 1, pages 81-94.
• Aida Lozada Rivera & Carmen Rios Figueroa, 2014, "Ifrs For Sme’S: Fashion Movement Or Route To Convergence Niif Para Pymes: Movimiento Fortuito O Ruta A La Convergencia?," Revista Global de Negocios, The Institute for Business and Finance Research, volume 2, issue 1, pages 41-54.
• Oscar Suarez Fernandez, 2014, "The Neutrality Of The Forward-Looking Information,La Neutralidad De La Informacion Previsional," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 7, issue 2, pages 1-11.
• Habib AKDOGAN & Ela HICYORULMAZ, 2014, "The Importance of the Sustainability of Environmental Accounting," International Conference on Economic Sciences and Business Administration, Spiru Haret University, volume 1, issue 1, pages 14-25, December.
• Cihat SAVSAR, 2014, "From Performance Measurement to Strategic Management Model: Balanced Scorecard," International Conference on Economic Sciences and Business Administration, Spiru Haret University, volume 1, issue 1, pages 255-262, December.
• Francesco PAOLONE, 2014, "Cost Structure Complexity And Stock Prices Volatility: An Analysis Of Possible Relationship Among Italian Listed Companies In The Period Of Crisis," Romanian Journal of Economics, Institute of National Economy, volume 38, issue 1(47), pages 107-133, June.
• Diana MURESAN & Monica Ioana POP SILAGHI, 2014, "Empirical evidence on cross-country differences in explaining accruals anomaly," Romanian Journal of Economics, Institute of National Economy, volume 39, issue 2(48), pages 121-132, December.
• Baolei Qi & Rong Yang & Gaoliang Tian, 2014, "Can media deter management from manipulating earnings? Evidence from China," Review of Quantitative Finance and Accounting, Springer, volume 42, issue 3, pages 571-597, April, DOI: 10.1007/s11156-013-0353-0.
• Pervaiz Alam & Min Liu & Xiaofeng Peng, 2014, "R&D expenditures and implied equity risk premiums," Review of Quantitative Finance and Accounting, Springer, volume 43, issue 3, pages 441-462, October, DOI: 10.1007/s11156-013-0381-9.
• Radu Dorin Lenghel, 2014, "Views on the Role of Audit Committee in Corporate Governance," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 6, issue 3, pages 132-135, September.
• Phillip C. James, 2014, "A Review of the Current Literature on Executive Compensation: New Insights and Understandings," Journal of Economic and Financial Studies (JEFS), LAR Center Press, volume 2, issue 2, pages 45-54, April.
• Sara Paralta, 2014, "Accounting Standards and Market Value of Firms with Pension Plans," International Journal of Business and Social Research, LAR Center Press, volume 4, issue 11, pages 31-42, November.
• Sara Paralta, 2014, "Accounting Standards and Market Value of Firms with Pension Plans," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, volume 4, issue 11, pages 31-42, November.
• Mihail N. Diakomihalis, 2014, "Evaluation of High Educational Institutes Economic Impact with Satellite Accounting: An Empirical Application in Greece," Business and Economic Research, Macrothink Institute, volume 4, issue 2, pages 1-20, December.
• Chis Anca Oana & Belenesi Marioara, 2014, "Swot Analysis On Sampling Method," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 587-592, July.
• Grigore Marian, 2014, "The Sampling Process In The Financial Audit .Technical Practice Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 659-663, July.
• Herczeg Adrienn, 2014, "Financing Aspects Of The Hungarian General Manufacturers In 2010-2012," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 905-911, July.
• Herczeg Adrienn, 2014, "Summary Of Theories In Capital Structure Decisions," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 912-918, July.
• Grigore Marian, 2014, "The Stock Audit Of The Entities Of The Construction Field," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 232-237, December.
• Carata? Maria Alina & Spãtariu Elena Cerasela, 2014, "Corporate Governance Challenges in a Transitional Economy. Case Study: Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 451-454, May.
• Negoescu Gheorghe, 2014, "Povizion’s Model for Salary Benefits Granted under the Collective Work Agreement," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 505-508, May.
• Grigore Marian, 2014, "Tangible Assets Audit in Construction Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 612-616, May.
• Isac Leti?ia Maria, 2014, "Methodological Study on the Calculation of Pilot Indicators and their Role for the Management of an Energy Producing Entity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 627-632, May.
• Pãtruþescu Monica & ªerban Claudiu, 2014, "Use of Internal Control by the Management for the Evaluation of Information Contained in Annual Financial Statements," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 700-703, May.
• Spãtariu Elena Cerasela & Carata? Maria Alina, 2014, "Internal Audit Function, Organizational Culture and Their Influence on Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 738-742, May.
• Buculescu (Costicã) Maria Mãdãlina & Stoica Anamaria, 2014, "SMEs Financial Reporting in European Union: Steps towards a More Harmonized Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 436-441, May.
• Carata? Maria Alina & Spãtariu Elena Cerasela, 2014, "Innovative Techniques in Internal audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 442-446, May.
• Carata? Maria Alina & Spãtariu Elena Cerasela, 2014, "What’s the main role of the Internal Audit in the Corporate Governance of a firm?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 447-452, May.
• Dãucianu (Avram) Mihaela, 2014, "IAS 29 "Financial Reporting in Hyperinflationary Economies" - Analysis and Implications of Accounting, Tax and Legal," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 483-488, May.
• Nichita Elena Mirela, 2014, "Linguistic Issues Regarding the Financial Reporting in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 547-550, May.
• Sãli?teanu (?tefan), Simona - Florina, 2014, "Aspects Regarding the Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 576-579, May.
• Trandafir Raluca-Andreea, 2014, "Using the “Efficient Frontier” in Analyzing the Activity of a Sample of Hotels from the Romanian Seaside," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 606-611, May.
• Trandafir Raluca-Andreea & Mirea Marioara, 2014, "Measurement Indicators of the Value Creation within a company from the Romanian Seaside Hotel Industry," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 612-616, May.
• Ilie Răscolean & Alin Monea, 2014, "Some aspects regarding balance sheet analysis," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 14, issue 1, pages 291-296.
• Ilie Răscolean & Alin Monea, 2014, "Some aspects regarding meaning of intermediate management balances," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 14, issue 1, pages 297-304.
• Simone TERZANI, 2014, "Le modalità di rappresentazione dei joint arrangements nel bilancio consolidato alla luce del principio contabile internazionale IFRS 11," Working papers of the Department of Economics - University of Perugia (IT), Università di Perugia, Dipartimento Economia, number 0005/2014, Dec.
• Barinov, Alexander & Park, Shawn Saeyeul & Yildizhan, Celim, 2014, "Firm Complexity and Post-Earnings-Announcement Drift," MPRA Paper, University Library of Munich, Germany, number 53887, Jan.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria," MPRA Paper, University Library of Munich, Germany, number 66646, Jun, revised Apr 2015.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia," MPRA Paper, University Library of Munich, Germany, number 66664, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Forensic Accounting Knowledge and Mindset on Task Performance Fraud Risk Assessment," MPRA Paper, University Library of Munich, Germany, number 66665, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study," MPRA Paper, University Library of Munich, Germany, number 66680, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria," MPRA Paper, University Library of Munich, Germany, number 66700, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Task Performance Fraud Risk Assessment on Forensic Accountant and Auditor Knowledge and Mindset in Nigerian Public Sector," MPRA Paper, University Library of Munich, Germany, number 66772, revised 2014.