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

2014

• 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.
• Mbumba, Richard P. & Mbaka, Ruffin B., 2014, "Déterminants de la qualité du système d'information comptable dans les PME d'une entité décentralisée : Cas de la cité de Mbanza-Ngungu de 2013-2014
  [Quality determinants of accounting information ," MPRA Paper, University Library of Munich, Germany, number 67680, Feb, revised Nov 2014.
• Sasson Bar-Yosef & Itzhak Venezia, 2014, "An Experimental Study of Overconfidence in Accounting Numbers Predictions," International Journal of Economic Sciences, Prague University of Economics and Business, volume 2014, issue 1, pages 78-89.
• Mariana BANUTA & Marilena–Ionica RADULICA, 2014, "Aspects Of The Stock Valuation And Accounting In Agricultural Units In Romania," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 13, issue 2, pages 105-114.
• Marian TAICU, 2014, "Prospects Of Management Accounting And Cost Calculation," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 13, issue 2, pages 66-77.
• Gentiana Filipi & Vjollca Karapici, 2014, "Social accounting in Albania," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 17, issue 51, pages 191-208, March.
• Hikmet Ulusan & H. Ali Ata, 2014, "Testing of Value Relevance of Accounting Measures Based on IFRS in Borsa Istanbul Equity Market," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 5, issue 2, pages 61-78.
• Burcu Avcı Öztürk & Funda Özçelik, 2014, "Sustainable Supplier Selection with A Fuzzy Multi-Criteria Decision Making Method Based on Triple Bottom Line," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 5, issue 3, pages 129-147.
• Iulian Viorel Brasoveanu & Florin Dobre & Laura Brad, 2014, "Increasing Financial Audit Quality Using A New Model To Estimate Financial Performance," Journal for Economic Forecasting, Institute for Economic Forecasting, volume 0, issue 3, pages 88-107, October.
• Mirela-Ionela PLAVAN, 2014, "Managing Services In The Field Of Wholesale Of Wood And Construction Materials And Sanitary Equipment In Romania. Case Study: Noua Tei Com," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 4, issue 2, pages 44-53, June.
• Radojko LUKIC, 2014, "The Analysis of the Efficiency of Trade Costs Management in Serbia," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 17, issue 2, pages 195-209, December.
• Vasile ZECHERU, 2014, "Internal Audit – Managerial Control Relation," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 15, issue 1, pages 106-114, March.
• Mihaela DUMITRU & Marian TAICU & Gheorghe SAVOIU, 2014, "The Use of Intermediate Management Balances as a Performance Management Tool in Electricity Companies," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 62, issue 1, pages 24-35, January.
• Marvin Wee & Ann Tarca & Millicent Chang, 2014, "Disclosure incentives, mandatory standards and firm communication in the IFRS adoption setting," Australian Journal of Management, Australian School of Business, volume 39, issue 2, pages 265-291, May, DOI: 10.1177/0312896213481366.
• Lorena Mitrione & George Tanewski & Jacqueline Birt, 2014, "The relevance to firm valuation of research and development expenditure in the Australian health-care industry," Australian Journal of Management, Australian School of Business, volume 39, issue 3, pages 425-452, August, DOI: 10.1177/0312896213496256.
• Andrew Ellul & Marco Pagano & Fabiano Schivardi, 2014, "Employment and Wage Insurance within Firms: Worldwide Evidence," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 369, Jul, revised 16 Sep 2017.
• Ali Kahramanoglu & Burcu Aslantas Ates, 2014, "Accounting Of Environmental Costs: A Comparision Of Ready Mixed Concrete Industry And Cement Industry," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0301557, Jul.
• Fahri Kursunel & Yunus Ceran, 2014, "Reporting the Total Quality Management Costs in Compliance With International Financial Reporting Standards," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0902956, Dec.
• Lesław Niemczyk, 2014, "Analiza finansowa przedsiębiorstwa bazującego na wiedzy," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 4, pages 143-164.
• Tania Georgia Viciu & Antoniu Ovidiu Balint & Carmen Eugenia Costea, 2014, "Quality of life: a multifaceted approach. A review of 'Measuring Equitable and Sustainable Well-being in Italy' by Enrico Giovannini and Tommaso Rondinella," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, volume 3, issue 1, pages 5-10, March.
• Alessandro Zeli, 2014, "The financial distress indicators trend in Italy: an analysis of medium-size enterprises," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, volume 4, issue 2, pages 199-221, December, DOI: 10.1007/s40822-014-0010-5.
• Elisa Cavezzali & Jacopo Crepaldi & Ugo Rigoni, 2014, "Proximity to hubs of expertise and financial analyst forecast accuracy," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 4, issue 2, pages 157-179, December, DOI: 10.1007/s40821-014-0007-8.
• Lauri Lepistö, 2014, "Taking information technology seriously: on the legitimating discourses of enterprise resource planning system adoption," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), volume 25, issue 3, pages 193-219, December, DOI: 10.1007/s00187-014-0196-4.
• Orhan Akisik & Graham Gal, 2014, "Financial performance and reviews of corporate social responsibility reports," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), volume 25, issue 3, pages 259-288, December, DOI: 10.1007/s00187-014-0198-2.
• Christian Kleine & Barbara Weißenberger, 2014, "Leadership impact on organizational commitment: the mediating role of management control systems choice," Metrika: International Journal for Theoretical and Applied Statistics, Springer, volume 24, issue 3, pages 241-266, January, DOI: 10.1007/s00187-013-0181-3.
• Huifang Yin & Huai Zhang, 2014, "Tournaments of financial analysts," Review of Accounting Studies, Springer, volume 19, issue 2, pages 573-605, June, DOI: 10.1007/s11142-013-9255-6.
• Haifeng You, 2014, "Valuation-driven profit transfer among corporate segments," Review of Accounting Studies, Springer, volume 19, issue 2, pages 805-838, June, DOI: 10.1007/s11142-013-9264-5.
• Andrew C. Call & Shuping Chen & Bin Miao & Yen H. Tong, 2014, "Short-term earnings guidance and accrual-based earnings management," Review of Accounting Studies, Springer, volume 19, issue 2, pages 955-987, June, DOI: 10.1007/s11142-013-9270-7.
• Kevin K. Li & Partha Mohanram, 2014, "Evaluating cross-sectional forecasting models for implied cost of capital," Review of Accounting Studies, Springer, volume 19, issue 3, pages 1152-1185, September, DOI: 10.1007/s11142-014-9282-y.
• Christian Engelen & Christoph Pelger, 2014, "Determinanten der Integration von externer und interner Unternehmensrechnung–Eine empirische Analyse anhand der Segmentberichterstattung nach IFRS 8," Schmalenbach Journal of Business Research, Springer, volume 66, issue 3, pages 178-211, May, DOI: 10.1007/BF03372896.
• Michael Brandau & Christoph Endenich & Andreas Hoffjan & Florian Müller, 2014, "Zum Einfluss der Entgeltregulierung auf die Unternehmenssteuerung–Eine empirische Analyse europäischer Großflughäfen," Schmalenbach Journal of Business Research, Springer, volume 66, issue 3, pages 242-268, May, DOI: 10.1007/BF03372898.
• Manfred Kühnberger, 2014, "Fair Value Accounting, Bilanzpolitik und die Qualität von IFRS-Abschlüssen. Ein überblick über ausgewählte Aspekte der Fair Value-Bewertung," Schmalenbach Journal of Business Research, Springer, volume 66, issue 5, pages 428-450, August, DOI: 10.1007/BF03372900.
• Hanno Merkt, 2014, "Das IFRS Conceptual Framework aus regelungsmethodischer Sicht," Schmalenbach Journal of Business Research, Springer, volume 66, issue 5, pages 477-504, August, DOI: 10.1007/BF03372902.
• Vasiliki Athanasakou & Khaled Hussainey, 2014, "The perceived credibility of forward-looking performance disclosures," Accounting and Business Research, Taylor & Francis Journals, volume 44, issue 3, pages 227-259, June, DOI: 10.1080/00014788.2013.867403.
• Miroslav Verbič & Sašo Polanec, 2014, "Innovativeness and intangibles in transition: the case of Slovenia," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, volume 27, issue 1, pages 67-85, January, DOI: 10.1080/1331677X.2014.947109.
• Randolph Sloof & Mirjam van Praag, 2014, "Testing for Distortions in Performance Measures: An Application to Residual Income Based Measures like Economic Value Added," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 14-056/V, May.
• Helena María Bollas Araya & Elies Seguí Mas & Fernando Polo Garrido, 2014, "Sustainability reporting in European cooperative Banks: an exploratory analysis
  [Informes de sostenibilidad en cooperativas de crédito: un análisis de su divulgación en Europa]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 115, pages 30-56.
• Gerasimenko Valentina & Ochkovskaya Marina & Rybalko Maria, 2014, "Factors Affecting a Brands Perception in Russia," Working Papers, Moscow State University, Faculty of Economics, number 0007, Jan.
• Monica Calcagno & Erika Cavriani, 2014, "Reimagining the design in the middle earth: From design driven innovation to design boosted cultural heritage," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 24, Nov.
• Salvatore Russo, 2014, "Assumptions for a combination of public value and performance management," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 27, Dec.
• Ivan Apostolov, 2014, "Revenue Recognition in Housing and Resort Construction – Issues and Prospects," Business & Management Compass, University of Economics Varna, issue 1, pages 29-39.
• Slavi Genov, 2014, "Rotation And Independent Financial Audit," Business & Management Compass, University of Economics Varna, issue 3, pages 21-28.
• Bannier, Christina E. & Wiemann, Markus, 2014, "Performance-sensitive debt: The intertwined effects of performance measurement and pricing grid asymmetry," CFS Working Paper Series, Center for Financial Studies (CFS), number 476.
• Xu, Hongmei, 2014, "Why do small Chinese firms list on the Frankfurt Stock Exchange?," Discussion Papers of the Institute for Organisational Economics, University of Münster, Institute for Organisational Economics, number 11/2014.

2013

• Florentin Caloian, 2013, "Analysing the sustainability of the entities quoted on the B.S.E. using accounting sustainability measures," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 15, issue Special 7, pages 743-758, November.
• Milojević, Ivan & Vukoje, Aleksandra & Mihajlović, Milan, 2013, "Accounting Consolidation Of The Balance By The Acquisition Method," Economics of Agriculture, Institute of Agricultural Economics, volume 60, issue 2, pages 1-16, July, DOI: 10.22004/ag.econ.152804.
• Claudiu Serban & Monica Patrutescu & Ovidia Doinea, 2013, "Evolution Of The Concept Of Accounting Estimation And Evaluation," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 41, pages 111-114.
• Valeriu Brabete & Magdalena Mihai & Cristian Dragan & Adriana Iota, 2013, "Implementation Of Ifrs In Romania – Past, Present And Perspectives," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 41, pages 137-144.
• Ph.D, Student Valentin Burca & Ph.D, Professor Mariana Nagy, 2013, "Impact Of Ifrs Transition On Firm-Valuation, An Accruals Analysis On Bse Companies," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 21, pages 26-45, NOVEMBER.
• Assoc. Prof. Victoria Firescu Ph.D & Prof. Jenica Popescu Ph.D, 2013, "Quality Of Financial Reporting In Accordance With Ias 7 ”Cash Flow Statement”," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 21, pages 46-55, NOVEMBER.
• Bocart, F. & Hafner, C., 2013, "Fair re-valuation of wine as an investment," LIDAM Discussion Papers ISBA, Université catholique de Louvain, Institute of Statistics, Biostatistics and Actuarial Sciences (ISBA), number 2013003, Jan.
• Dumitru MatiÅŸ & Maria Ionela Damian & Carmen Giorgiana Bonaci, 2013, "Fair Value Measurement Disclosures: Particularities In The Context Of Listed Companies And European Funding," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 15, pages 1-3.
• Ioan Pop & Szilveszter Fekete & Dan Dacian Cuzdriorean, 2013, "Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 15, pages 1-7.
• John Sorros, 2013, "Predicting Earningsusing Cost Accounts Ratios: Evidence From Manufacturing Listed Firms," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-10.
• Nicolae Todea & Delia Corina MihălÅ£an, 2013, "Improving Human Resources Reporting In Non For Profit Organizations," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-11.
• Alina Beattrice Vladu & Barcelona Spain, 2013, "Machiavellianism And Short-Term Earnings Management Practices," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-12.
• Alina Beattrice Vladu & Barcelona Spain, 2013, "Smoothing Behavior Of Firms In Times Of Crisis: Empirical Evidence From The Spanish Economic Environment," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-13.
• Cristina BoÅ£a-Avram & Paula Ramona RăchiÅŸan, 2013, "Analysing The Similarities Between Oecd Principles Versus European Corporate Governance Codes - An Internal Audit Perspective," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-15.
• Sorina Simona Bumbescu & Liliana Paschia (Dincă), 2013, "The Cost Information Relevance In The Decision Foundation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-3.
• Dan Dacian Cuzdriorean, 2013, "Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-5.
• Dan Dacian Cuzdriorean, 2013, "Students Attitudes Regarding The Ethics Of Earnings Management Activities: An Empirical Investigation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-6.
• Ioana - Maria Dragu & Adriana Tiron- Tudor, 2013, "Gri Compliance And Prerequisites Of Integrated Reporting For Asian-Pacific Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-8.
• David ALEXANDER, 2013, "The Soviet Accounting Bulletin, 1973-1983," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 2, pages 345-378, June.
• Catalin Georgel TUDOR & Mirela GHEORGHE & Mirela OANCEA & Robert SOVA, 2013, "An Analysis Framework for Defining the Required IT&C Competencies for the Accounting Profession," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 4, pages 671-696, December.
• Carlo Calandrini, 2013, "Ifrs 10, the key issue of accounting and disclosure standards," BANCARIA, Bancaria Editrice, volume 1, pages 66-74, January.
• Dylan G. Rassier, 2013, "Accounting for Intellectual Property Products: International Guidelines for National Economic Accounting and U.S. Rules for Financial Accounting," BEA Papers, Bureau of Economic Analysis, number 0104, Nov.
• Valentina Ivanović, 2013, "The Key Characteristics of Financial Reporting in the European System of Central Banks," Journal of Central Banking Theory and Practice, Central bank of Montenegro, volume 2, issue 3, pages 47-69.
• Iuliia Brushko, 2013, "Financial Signaling and Earnings Forecasts," CERGE-EI Working Papers, The Center for Economic Research and Graduate Education - Economics Institute, Prague, number wp498, Nov.
• Florentin-Emil TANASĂ, 2013, "Natura Și Impactul Riscului De Fraudă Asupra Companiilor," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 28, pages 84-97, August.
• Marius Nicolae MICULESCU, 2013, "Cost Type Information - Efficiency Result Of Information Provided By Management Accounting," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 114-119, June.
• Lina Marleny López Sánchez, 2013, "Estándares internacionales y educación contable," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia.
• Tania Zulay Bencomo Escobar, 2013, "Validez espacial de las normas jurídicas: una mirada a la legislación tributaria venezolana," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Campo Alcides Avellaneda Bautista & José Joaquín Ortiz Bojacá, 2013, "Explicación contamétrica de las dinámicas patrimoniales desde una concepción social," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Jorge Alberto Rivera Godoy & Ana Milena Padilla Ospina, 2013, "¿Los medios de comunicación en Colombia son una industria creadora de valor?," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 5, issue 2, pages 89-113.
• BOCART, Fabian & HAFNER, Christian, 2013, "Fair re-valuation of wine as an investment," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2013025, May.
• Riana Iren RADU & Violeta ISAI, 2013, "Accounting and Financial Reports in the Gambling Monopoly - Measures for a Moral Economic System," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 67-72.
• Valentin BURCA, 2013, "Bankruptcy Risk in IFRS Era. Case Study on BSE Companies," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 61-70.
• Dragos Zelinschi & Yves Levant & Nicolas Berland, 2013, "Les motivations au découplage:l’exemple de l’introduction de L’IFRS 8," Revue Finance Contrôle Stratégie, revues.org, volume 16, issue 1, pages 49-68, March.
• François Meyssonnier & Myriam Mincheneau, 2013, "Le contrôle de gestion des clubs de football professionnel," Revue Finance Contrôle Stratégie, revues.org, volume 16, issue 4, pages 63-81, December.
• Beneish, Messod Daniel & Capkun, Vedran & Fridson, Martin S., 2013, "Defying Gravity: Costly Signaling to Mislead or to Inform?," HEC Research Papers Series, HEC Paris, number 1024, Nov.
• Goh, Beng Wee & Li, Dan, 2013, "The Disciplining Effect of the Internal Control Provisions of the Sarbanes–Oxley Act on the Governance Structures of Firms," The International Journal of Accounting, Elsevier, volume 48, issue 2, pages 248-278, DOI: 10.1016/j.intacc.2013.04.004.
• Barclay, Michael J. & Heitzman, Shane M. & Smith, Clifford W., 2013, "Debt and taxes: Evidence from the real estate industry," Journal of Corporate Finance, Elsevier, volume 20, issue C, pages 74-93, DOI: 10.1016/j.jcorpfin.2012.12.002.
• Mensah, Yaw M. & Schoderbek, Michael P. & Sahay, Savita P., 2013, "The effect of administrative pay and local property taxes on student achievement scores: Evidence from New Jersey public schools," Economics of Education Review, Elsevier, volume 34, issue C, pages 1-16, DOI: 10.1016/j.econedurev.2013.01.005.
• Apergis, Nicholas & Eleftheriou, Sofia & Payne, James E., 2013, "The relationship between international financial reporting standards, carbon emissions, and R&D expenditures: Evidence from European manufacturing firms," Ecological Economics, Elsevier, volume 88, issue C, pages 57-66, DOI: 10.1016/j.ecolecon.2012.12.024.
• Zhang, Yuyang & Uchida, Konari & Bu, Hua, 2013, "How do accounting standards and insiders' incentives affect earnings management? Evidence from China," Emerging Markets Review, Elsevier, volume 16, issue C, pages 78-99, DOI: 10.1016/j.ememar.2013.04.002.
• García-Sánchez, Isabel-María & Rodríguez-Ariza, Lázaro & Frías-Aceituno, José-Valeriano, 2013, "The cultural system and integrated reporting," International Business Review, Elsevier, volume 22, issue 5, pages 828-838, DOI: 10.1016/j.ibusrev.2013.01.007.
• Rogers, Jonathan L. & Van Buskirk, Andrew, 2013, "Bundled forecasts in empirical accounting research," Journal of Accounting and Economics, Elsevier, volume 55, issue 1, pages 43-65, DOI: 10.1016/j.jacceco.2012.06.001.
• Roychowdhury, Sugata & Martin, Xiumin, 2013, "Understanding discretion in conservatism: An alternative viewpoint," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 134-146, DOI: 10.1016/j.jacceco.2013.11.001.
• Badertscher, Brad A. & Katz, Sharon P. & Rego, Sonja O., 2013, "The separation of ownership and control and corporate tax avoidance," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 228-250, DOI: 10.1016/j.jacceco.2013.08.005.
• Andriosopoulos, Dimitris & Andriosopoulos, Kostas & Hoque, Hafiz, 2013, "Information disclosure, CEO overconfidence, and share buyback completion rates," Journal of Banking & Finance, Elsevier, volume 37, issue 12, pages 5486-5499, DOI: 10.1016/j.jbankfin.2013.04.011.
• Lunawat, Radhika, 2013, "An experimental investigation of reputation effects of disclosure in an investment/trust game," Journal of Economic Behavior & Organization, Elsevier, volume 94, issue C, pages 130-144, DOI: 10.1016/j.jebo.2013.07.018.
• Irani, Rustom M. & Oesch, David, 2013, "Monitoring and corporate disclosure: Evidence from a natural experiment," Journal of Financial Economics, Elsevier, volume 109, issue 2, pages 398-418, DOI: 10.1016/j.jfineco.2013.02.021.
• Kryzanowski, Lawrence & Zhang, Ying, 2013, "Financial restatements by Canadian firms cross-listed and not cross-listed in the U.S," Journal of Multinational Financial Management, Elsevier, volume 23, issue 1, pages 74-96, DOI: 10.1016/j.mulfin.2012.11.003.
• Gulsah ATAGAN & Suleyman YUKCU, 2013, "Effect of Packing Cost on The Sales Price and Contribution Margin," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 13, issue 1, pages 1-9.
• Mennicken, Andrea, 2013, "Too big to fail and too big to succeed: accounting and privatisation in the Prison Service of England and Wales," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 46366, May.
• Kurunmaki, Liisa & Miller, Peter, 2013, "Calculating failure: the making of a calculative infrastructure for forgiving and forecasting failure," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 50673, Oct.
• Van der Stede, Wim A., 2013, "Introduction: accounting matters," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 65582.
• Akinloye Akindayomi, 2013, "Capital Gains Taxation And Stock Market Investments: Empirical Evidence," Accounting & Taxation, The Institute for Business and Finance Research, volume 5, issue 2, pages 1-12.
• Carmen B. Ríos-Figueroa & Rogelio J. Cardona, 2013, "Does Experience Affect Auditors’ Professional Judgment? Evidence From Puerto Rico," Accounting & Taxation, The Institute for Business and Finance Research, volume 5, issue 2, pages 13-32.
• Bernard Morard & Alexandru Stancu & Christophe Jeannette, 2013, "Time Evolution Analysis And Forecast Of Key Performance Indicators In A Balanced Scorecard," Global Journal of Business Research, The Institute for Business and Finance Research, volume 7, issue 2, pages 9-27.
• Richard Zhe Wang, 2013, "This paper empirically tests the relation between a firm’s degree of accounting conservatism and its level of operating risk. This paper constitutes the first empirical study in the accounting liter," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 7, issue 1, pages 55-68.
• Carmen Rios Figueroa, 2013, "The Effect Of Cultural Knowledge In The Perception Of Auditors: Internal Controls And Fraud, Efecto Del Conocimiento Cultural En La Percepcion De Los Auditores: Controles Internos Y Fraude," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 6, issue 2, pages 15-32.
• Ece ERDENER ACAR & Serdar ÖZKAN & Yasemin ZENGİN KARAİBRAHİMOĞLU, 2013, "Accounting conservatism in the post-IFRS period: Do provisions matter?," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 28, issue 324, pages 109-130.
• Jazmín Sánchez & David Pincay, 2013, "La Contabilidad Pública en América Latina y el Devengo en Ecuador," Analítika, Analítika - Revista de Análisis Estadístico/Journal of Statistical Analysis, volume 6, issue 2, pages 19-29, Diciembre.
• Andriana Putintica & Carmen Giorgiana Bonaci, 2013, "Does cash flow affect investment? Evidence from the romanian capital market," International Journal of Entrepreneurial Knowledge, Center for International Scientific Research of VSO and VSPP, volume 1, issue 1, pages 53-60, December.
• Loredana Oana Hutanu (Toma), 2013, "Systemes Comptables Dans Le Contexte De La Mondialisation," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 5, issue 3, pages 388-397, September.
• Simon Loretz & Padraig Moore, 2013, "Corporate tax competition between firms," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 20, issue 5, pages 725-752, October, DOI: 10.1007/s10797-012-9248-6.
• Paul Anglin & Robert Edelstein & Yanmin Gao & Desmond Tsang, 2013, "What is the Relationship Between REIT Governance and Earnings Management?," The Journal of Real Estate Finance and Economics, Springer, volume 47, issue 3, pages 538-563, October, DOI: 10.1007/s11146-012-9367-y.
• Shih-Cheng Lee & Chien-Ting Lin & Min-Teh Yu, 2013, "A fractional cointegration approach to testing the Ohlson accounting based valuation model," Review of Quantitative Finance and Accounting, Springer, volume 41, issue 3, pages 535-547, October, DOI: 10.1007/s11156-012-0321-0.
• Santanu Mitra & Mahmud Hossain & Pankaj Jain, 2013, "Product market power and management’s action to avoid earnings disappointment," Review of Quantitative Finance and Accounting, Springer, volume 41, issue 4, pages 585-610, November, DOI: 10.1007/s11156-012-0324-x.
• Iuliana Cenar & Letitia Maria Isac, 2013, "International Accounting Standards on Business Combinations and Their Implementation in the Accounting in Romania," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue Special 1, pages 92-100, December.
• Victor Munteanu & Marlena Neagu & Cristina Maria Gheorghian, 2013, "Interference between Financial Reporting and Corporate Governance Policy," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 4, pages 10-14, December.
• Philip Brown, 2013, "Some Observations on Research on the Benefits to Nations of Adopting IFRS," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 3, pages 1-19, December.
• Bridget McNally & Tom O'Connor, 2013, "Actuarial Valuation of Pension Schemes- An Irish Perspective," Economics Department Working Paper Series, Department of Economics, National University of Ireland - Maynooth, number n239-13.pdf.
• Roman Poberezhnyi, 2013, "Forming the Strategic Potential for Development of Machine-building Enterprises: The Balanced Scorecard in Use," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 9, issue 02, pages 79-83.
• Iuga Vasile, 2013, "Financial Reporting, between Common Sense and Legal Standards [Raportarea financiară, între bun simţ şi normare juridică]," Revista OEconomica, Romanian Society for Economic Science, Revista OEconomica, issue 01, March.
• Hristea Anca Maria, 2013, "The Analysis Of The Real Estate Investments In The Current Economic Environment," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 103-112, July.
• Bunget Ovidiu Constantin & Dumitrescu Alin Constantin & Deliu Delia, 2013, "The Relevance Of Accounting Information Generated By The Application Of Ias 29 Related To Shareholders Capital," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1165-1170, July.
• Dãnescu Tatiana & Cãlean Ioana & Sîrb Lucian, 2013, "Legal Treatment In The Management Of Forest Resources," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1210-1220, July.
• Dana Simona Gherai & Diana Elisabeta Balaciu, 2013, "Role Of Internal Auditing In Risk Management In The Public Sector And Local Entities - Case Study Bihor County," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1324-1333, July.
• Popa Adriana Florina & Vilsanoiu Daniel & Dobre Florin & Stanila Oana Georgiana, 2013, "Using Dependency Structure Matrix In Optimazing Financial Audit Process," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1345-1353, July.
• Herczeg Adrienn, 2013, "Profitability And Sources Of General Manufacturers In 2009-2011," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 382-389, December.
• Cãlean Ioana & Rof Leti?ia Maria, 2013, "Addressing the Concept of Performance and its Quantification in Romanian and French Vision," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1146-1150, May.
• Dobre Florin & Vîlsãnoiu Daniel & Popa Adriana Florina, 2013, "Financial Reporting under XBRL and the Impact on the Financial Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1199-1203, May.
• Dobre Florin, & Popa Adriana Florina & Laura Brad, 2013, "Briefing in History of Audit and Financial Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1204-1209, May.
• Lenghel Radu Dorin, 2013, "Views on the Internal Control System of Economic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1321-1326, May.
• Lenghel Radu Dorin, 2013, "Views on the Internal Control System of Public Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1327-1332, May.
• Mãnescu Dragotoiu Mileva Valentina & Þogoe Greti Daniela & Avram Veronel, 2013, "Accounting Policies Influence Upon the Position and Financial Performance in an Enterprise," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1363-1366, May.
• Niþoi (Barbu) Nicoleta & Barbu Costel & Nistor Ion, 2013, "Diversity and Consensus on the Status of Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1405-1409, May.
• Sahlian Daniela Nicoleta & Stanila Georgiana Oana & Ispas Simona, 2013, "Solvency Margin in Insurance Field – The Need for IFRS Compliance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1480-1485, May.
• Tãnasã Florentin & Prodan-Palade Doina, 2013, "Case Study on the Accounting Policies Used by Companies Listed on the Bucharest Stock Exchange (BSE) Tier I," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1519-1523, May.
• Þaicu Marian & Dumitru Mihaela, 2013, "Aspects Regarding the Relevance of the Performance Measurement Indicators," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1543-1548, May.
• Ungureanu Sebastian, 2013, "Performance Analysis on Intermediary Balance Management Panel," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1569-1574, May.
• Carata? Maria Alina & Spãtariu Elena Cerasela & Trandafir Raluca Andreea, 2013, "Internal Audit, Internal Control and Organizational Culture – Active Ingredients in Conquering the CrisisAbstract:The global financial crisis has determined significant changes among financial regulat," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 553-557, May.