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

• 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 system in a decentralized entity SMEs : Case of th," 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.
• Lect. Leontina Păvăloaia PhD, 2013, "Valuation Of Tangible Assets For Financial Reporting," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 20, pages 77-84, April.
• 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," 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," 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 literature to test the risk signaling theory of account," 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 regulators and market’s participants all over the world. ," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 553-557, May.
• Lenghel Radu Dorin, 2013, "Considerations on the Auditing of Tangible AssetsAbstract:As for the most significant audit procedures and audit tests (content procedures), regarding the auditing of tangible assets, they are represented by: the revision of audit planning works (sec," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 621-626, May.
• Morariu Ana & Petroianu Grazia-Oana & Dãucianu (Avram) Mihaela, 2013, "The Predictive Analysis of Going Concern Business at the level of Economic EntitiesAbstract:Accounting estimations, predictions and evaluations need consistancy when applying accounting principles. The accounting principles represent a main element i," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 636-641, May.
• Pepi Mitica, 2013, "Evaluation of Knowledge-based Assets in the Modern EconomyAbstract:A great challenge of modern economy is the valuation of intangible assets and special knowledge asset. Emergence of the modern economy has been accompanied by plans doctrinal formulat," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 667-672, May.
• Melinda Timea Fülöp, 2013, "Correlation Analysis of the Audit Committee and Profitability Indicators," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 1, pages 139-148.
• Marius Deac, 2013, "Romanian Accounting - A Tale of Two Standards," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 1, pages 89-98.
• Thapa, Priya Darshini Pun, 2013, "How does profitability get affected by working capital management in food and beverages industry?," MPRA Paper, University Library of Munich, Germany, number 50926, Aug.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Ahmad, Hartini, 2013, "An Examination of Task Performance Fraud Risk Assessment on Forensic Accountant Knowledge and Mindset in Nigerian Public Sector," MPRA Paper, University Library of Munich, Germany, number 66647, Feb, revised Apr 2013.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2013, "Forensic Accounting Knowledge and Skills on Task Performance Fraud Risk Assessment: Nigerian Public Sector Experience," MPRA Paper, University Library of Munich, Germany, number 66676, revised 2013.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Yussof, Rushami Zien, 2013, "The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model," MPRA Paper, University Library of Munich, Germany, number 66774, revised 2013.
• Barbora Janasová, 2013, "Motivation of Czech Employees by the Balanced Scorecard of the Multinational Company - an Empirical Study," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2013, issue 3, pages 116-132, DOI: 10.18267/j.efaj.110.
• Jérôme LARTIGAU, 2013, "Prospective Payment Systems And Evolution Of Management Control In French Hospitals: An Overview," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 12, issue 2, pages 24-39.
• Cristina Boța-Avram, 2013, "Effects Of Governance On Corporate Ethics: A Cross-Country Investigation," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 16, issue 50, pages 3-26, December.
• Emine Yilmaz & Sonnur Aktaş & Gökhan Özer & Murat Özcan, 2013, "The Factors Affecting Information Technology Usage Behavior of Tax Office Employees in the Black Sea Region of Turkey," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 4, issue 2, pages 1-1.
• Orhan Bozkurt & Mehmet İslamoğlu & Yaşar Öz, 2013, "Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards," Journal of Economics, Finance and Administrative Science, Universidad ESAN, volume 18, issue 34, pages 16-23.
• Radojko LUKIC, 2013, "The Influence of Working Assets Efficiency Management on the Profitability of Trade in Serbia," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 14, issue 5, pages 731-745, December.
• Marian TAICU & Gheorghe SAVOIU & Malvina FLOREA, 2013, "The Company Overall Performance Accounting and Some Statistical Management Tools," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 61, issue 1, pages 105-118, March.
• Seckin GONEN, & Goktug YUCETURK, 2013, "Web Sitesi Maliyetlerinin Turkiye Muhasebe Standartlari Acisindan Incelenmesine Yonelik Bir Uygulama," Research Journal of Politics, Economics and Management, Sakarya University, Faculty of Economics and Administrative Sciences, volume 1, issue 2, pages 21-36, April.
• Florin Constantin Dima & Corina Maria Ducu, 2013, "Corporate Governance – A Key Element of the Entity," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 6, pages 1-5, December.
• Victor Troacă, 2013, "Models for Analyzing the Business Solvency under Economic Crisis Conditions," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 6, pages 1-27, December.
• Kevin Koh & Shiva Rajgopal & Suraj Srinivasan, 2013, "Non-audit services and financial reporting quality: evidence from 1978 to 1980," Review of Accounting Studies, Springer, volume 18, issue 1, pages 1-33, March, DOI: 10.1007/s11142-012-9187-6.
• Juha-Pekka Kallunki & Elina Pyykkö, 2013, "Do defaulting CEOs and directors increase the likelihood of financial distress of the firm?," Review of Accounting Studies, Springer, volume 18, issue 1, pages 228-260, March, DOI: 10.1007/s11142-012-9203-x.
• Sudarshan Jayaraman & Lakshmanan Shivakumar, 2013, "Agency-based demand for conservatism: evidence from state adoption of antitakeover laws," Review of Accounting Studies, Springer, volume 18, issue 1, pages 95-134, March, DOI: 10.1007/s11142-012-9205-8.
• Stephannie Larocque, 2013, "Analysts’ earnings forecast errors and cost of equity capital estimates," Review of Accounting Studies, Springer, volume 18, issue 1, pages 135-166, March, DOI: 10.1007/s11142-012-9207-6.
• Colin D. B. Clubb, 2013, "Information dynamics, dividend displacement, conservatism, and earnings measurement: a development of the Ohlson (1995) valuation framework," Review of Accounting Studies, Springer, volume 18, issue 2, pages 360-385, June, DOI: 10.1007/s11142-012-9211-x.
• Joseph Legoria & Kevin D. Melendrez & J. Kenneth Reynolds, 2013, "Qualitative audit materiality and earnings management," Review of Accounting Studies, Springer, volume 18, issue 2, pages 414-442, June, DOI: 10.1007/s11142-012-9218-3.
• Christian Hofmann & Yvette E. Hofmann, 2013, "Unternehmenszusammenschluss und Unternehmenskultur — Auswirkungen auf die Gestaltung von Anreizsystemen und Performancemessung," Schmalenbach Journal of Business Research, Springer, volume 65, issue 2, pages 136-166, March, DOI: 10.1007/BF03372877.
• Bassam Baroma & Andrea Bellisario & Antonio Chirico & Andrea Appolloni, 2013, "Breakthroughs in the Management Accounting Science: Imaging a Balanced Scorecard Thought by Lean Philosophy Rationales," Transition Studies Review, Springer;Central Eastern European University Network (CEEUN), volume 20, issue 2, pages 239-251, October, DOI: 10.1007/s11300-013-0279-1.
• Cristina Boţa-Avram, 2013, "The Interplay Between Governance and Global Competitiveness: Evidence from a Cross-Country Survey," Transition Studies Review, Springer;Central Eastern European University Network (CEEUN), volume 20, issue 3, pages 381-388, November, DOI: 10.1007/s11300-013-0291-5.
• ABDELKARIM Abdelali, 2013, "Environmental Performance of Companies in the Iron and Steel Industry. Accounting Aspects," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 13-18, May.
• CORNEAN Andra Nicoleta, 2013, "The Connection Between Economic Information and the Informational System in Credit Institutions," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 152-155, May.
• BUFAN Ioana-Diana, 2013, "The Role of Managerial Accounting in the Management Process," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 73-76, May.
• ABDELKARIM Abdelali, 2013, "Critical Analysis of the Cost Calculation System Used in Iron and Steel Industry in Libya," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 9-12, May.
• Benita M. Gullkvist, 2013, "Drivers of change in management accounting practices in an ERP environment," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 6, issue 2, pages 149-174, September.
• Stenzel, A. & Wagner, W.B., 2013, "Asset Opacity and Liquidity," Discussion Paper, Tilburg University, Center for Economic Research, number 2013-066.
• Stenzel, A. & Wagner, W.B., 2013, "Asset Opacity and Liquidity," Other publications TiSEM, Tilburg University, School of Economics and Management, number 36533529-29b8-4e85-9abd-0.
• Stenzel, A. & Wagner, W.B., 2013, "Asset Opacity and Liquidity," Other publications TiSEM, Tilburg University, School of Economics and Management, number 995e0699-a8d9-4a58-a120-e.
• Pedro Carmona Ibáñez & Julián Martínez Vargas & José Pozuelo Campillo, 2013, "Diagnóstico económico-financiero de la empresa cooperativa: (Un estudio comparado de los años 2004 y 2007)
  [Economic and financial diagnosis of cooperative enterprises: (A comparative study of the years 2004 and 2007)]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 110, pages 43-95.
• Elisa Cavezzali & Jacopo Crepaldi & Ugo Rigoni, 2013, "Proximity to Hubs of Expertise in Financial Analyst Forecast Accuracy," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 8, Aug.
• Elisa Cavezzali & Ugo Rigoni, 2013, "Financial Analysts' Forecast Accuracy: Do valuation methods matter?," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 9, Aug.
• John M. Barrios & Marco Fasan & Daniele Macciocchi, 2013, "CEO turnover, earnings management and value relevance. A theoretical analysis on the Italian context," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 11, Aug.
• Lyubomira Dimitrova, 2013, "Reporting gratuitously acquired funds in economic organizations," Business & Management Compass, University of Economics Varna, issue 2, pages 108-117.
• Gary Pan, 2013, "Dynamics of Governing IT Innovation in Singapore:A Casebook," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 8579, ISBN: ARRAY(0x56ae0758), March.
• Blaufus, Kay & Bob, Jonathan & Trinks, Matthias, 2013, "How will the court decide? Tax experts and the estimation of tax risk," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 150.
• Blaufus, Kay & Zinowsky, Tim, 2013, "Investigating the determinants of experts' tax aggressiveness: Experience and personality traits," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 151.
• Henselmann, Klaus & Scherr, Elisabeth & Ditter, Dominik, 2013, "Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2012-1 [rev.].
• Bocart, Fabian Y. R. P. & Hafner, Christian M., 2013, "Fair re-valuation of wine as an investment," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2013-018.

2012

• Muhiddin Pulatov, 2012, "System Analysis Of Intellectual Property Indicators Of Financial Statements," European Journal of Business and Economics, Central Bohemia University, volume 6, issue 0, pages 15-161:6, September, DOI: 10.12955/ejbe.v6i0.135.
• Andra Cornean & Ioana Bufan, 2012, "Evolution In Time Of An Economic Entity’S Performance," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 40, pages 112-115.
• Anca Antoaneta Varzaru, 2012, "An Operational Model To Analyze The Evolution Of Wage Bill For Smes In Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 129-136.
• Mihaela Cristina Gheorghe, 2012, "Creative Accounting In The Context Of An “Efficient” Management," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 187-190.
• Maria Sandu, 2012, "The Accountant And Fiscal Point Of Viev Concerning Some Of The Tva Paying Persons Obligations," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 40, pages 205-214.
• Magdalena MIHAI & Cristian DRAGAN & Valeriu BRABETE & Adriana IOTA, 2012, "Considerations concerning the influence of foreign trade activities on getting financial and accounting information," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 14, pages 74-78, December.
• Letiția Maria Rof, 2012, "Advanced Costing Methods And Their Utility In Organizing Management Accounting," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 18, pages 62-69, April.
• Assoc. Prof. Valeriu Brabete Ph. D & Assoc. Prof. Cristian Drăgan Ph. D, 2012, "Leasing Agreement Accountancy In National And International Context," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 19, pages 7-16, November.
• Dan Dacian Cuzdriorean & Dumitru MatiÅŸ, 2012, "The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 14, pages 1-2.
• Carmen-Alexandra Baltariu & Andreea Cîrstea, 2012, "Harmonization Of Goodwill Reporting Practice In The Consolidated Financial Statements Of Romanian Groups," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-1.
• Tamas Attila Szora & JoldoÅŸ (Udrea) Ana-Maria & Dobra Iulian & Turta Irina, 2012, "The Principle Of Business Continuity In Terms Of Financial Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-13.
• Sorin Briciu & Constantin Groza & Alina PuÅ£an, 2012, "Small Business Development During The Crisis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-2.