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

2013

• 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 represe," 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. Th," 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 econom," 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 Economics, Tibiscus University in 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 Economics, Tibiscus University in 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 Economics, Tibiscus University in 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 Economics, Tibiscus University in 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 ," 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(0x628dcc98), 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.
• 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.
• Nadia ALBU & Camelia Iuliana LUNGU, 2012, "A Profile of JAMIS Publications between 2006 and 2012. Reflections on the Journey towards Internationalization," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 141-162, June.
• Catalin Nicolae ALBU & Serban TOADER, 2012, "Bridging the Gap between Accounting Academic Research and Practice: Some Conjectures from Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 163-173, June.
• Belverd E. NEEDLES, Jr. & Ahmet TUREL & Evren Dilek SENGUR & Asli TUREL, 2012, "Corporate Governance in Turkey: Issues and Practices of High-Performance Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 4, pages 510-531, December.
• Miroslava Vitasovic, 2012, "Analysis And Contribution Of Accounting Information System And Financial Management System With Respect To The Budget Development In Local Units," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 21, issue 2, pages 563-594, december.
• Yuan-ho Lee & Lung-Tan Lu & An-De Sung, 2012, "A Measure to the Operational Performance of International Hotels in Taiwan: DEA and Malmquist Approach," Review of Economics & Finance, Better Advances Press, Canada, volume 2, pages 73-83, February.
• Antonio Somoza Lopez, 2012, "Una aproximacion a la manipulacion de los resultados en las PYMES espanolas," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 276.
• David Hirshleifer & Angie Low & Siew Hong Teoh, 2012, "Are Overconfident CEOs Better Innovators?," Journal of Finance, American Finance Association, volume 67, issue 4, pages 1457-1498, August, DOI: j.1540-6261.2012.01753.x.
• Delci Grapegia Dal Vesco & Ilse Maria Beuren, 2012, "Teoria Da Estrutura De Propriedade: Redes Sociais Em Periódicos Internacionais De Alto Impacto," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Martha Liliana Arias Bello & Edgar Emilio Salazar Baquero, 2012, "Efectos del debido proceso en la formulación de la NIIF 13: mediciones a valor razonable," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Fabián Leonardo Quinche Martín, 2012, "El potencial de los estudios retóricos en la investigación contable," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Felipe Mejia-Pelaez, James W. Kolari Ignacio Velez-Pareja & Felipe Mejia-Pelaez & James W. Kolari, 2012, "Blind Man's Buff: On the Search of the Optimal Capital Structure," Proyecciones Financieras y Valoración, Master Consultores, number 10722, Aug.
• Yahya Ali Al-Matari & Abdullah Kaid Al-Swidi & Faudziah Hanim Bt Fadzil & Ebrahim Mohammed Al-Matari, 2012, "Board of Directors, Audit Committee Characteristics and Performance of Saudi Arabia Listed Companies," International Review of Management and Marketing, Econjournals, volume 2, issue 4, pages 241-251.
• Al-Hares, Osama M. & AbuGhazaleh, Naser M. & Haddad, Ayman E., 2012, "Value relevance of earnings, book value and dividends in an emerging capital market: Kuwait evidence," Global Finance Journal, Elsevier, volume 23, issue 3, pages 221-234, DOI: 10.1016/j.gfj.2012.10.006.
• Kross, William J. & Suk, Inho, 2012, "Does Regulation FD work? Evidence from analysts' reliance on public disclosure," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 225-248, DOI: 10.1016/j.jacceco.2011.11.004.
• Landsman, Wayne R. & Maydew, Edward L. & Thornock, Jacob R., 2012, "The information content of annual earnings announcements and mandatory adoption of IFRS," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 34-54, DOI: 10.1016/j.jacceco.2011.04.002.
• Numan, Wieteke & Willekens, Marleen, 2012, "An empirical test of spatial competition in the audit market," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 450-465, DOI: 10.1016/j.jacceco.2011.10.002.
• Hou, Kewei & van Dijk, Mathijs A. & Zhang, Yinglei, 2012, "The implied cost of capital: A new approach," Journal of Accounting and Economics, Elsevier, volume 53, issue 3, pages 504-526, DOI: 10.1016/j.jacceco.2011.12.001.
• Beatty, Anne & Liao, Scott & Weber, Joseph, 2012, "Evidence on the determinants and economic consequences of delegated monitoring," Journal of Accounting and Economics, Elsevier, volume 53, issue 3, pages 555-576, DOI: 10.1016/j.jacceco.2011.12.002.
• Chakrabarty, Bidisha & Moulton, Pamela C., 2012, "Earnings announcements and attention constraints: The role of market design," Journal of Accounting and Economics, Elsevier, volume 53, issue 3, pages 612-634, DOI: 10.1016/j.jacceco.2012.01.001.
• Argilés bosch, Josep M.a & Aliberch, Anna Sabata & Blandón, Josep García, 2012, "A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 15, issue 1, pages 109-142, DOI: 10.1016/S1138-4891(12)70040-7.
• Escobar-Rodríguez, Tomás & Gago-Rodríguez, Susana, 2012, "“We were the first to support a major is innovation”. Research into the motivations of spanish pioneers in XBRL," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 15, issue 1, pages 91-108, DOI: 10.1016/S1138-4891(12)70039-0.
• Ellul, Andrew & Jappelli, Tullio & Pagano, Marco & Panunzi, Fausto, 2012, "Transparency, tax pressure and access to finance," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 119048, Jun.
• Giraudeau, Martin, 2012, "Remembering the future: entrepreneurship guidebooks in the US, from meditation to method (1945-1975)," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 44474, May.
• Ashby, Simon & Palermo, Tommaso & Power, Michael, 2012, "Risk culture in financial organisations: an interim report," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 47488, Nov.
• Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2012, "Transparency, Tax Pressure and Access to Finance," FMG Discussion Papers, Financial Markets Group, number dp705, Jun.
• Rasmussen, Ole Dahl, 2012, "Interest rates in community-managed microfinance: How the poorest Africans earn sixty percent return on their savings," Discussion Papers on Economics, University of Southern Denmark, Department of Economics, number 9/2012, Mar.
• Serge Valant Gandja & Christophe Estay, 2012, "Make-or-Buy Decisions: What Choice for an Accounting Services in a Developing Country?," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 2, issue 4, pages 259-271, October.
• Banu Dincer, 2012, "The Foreign Equity in Banking Industry and the Effectiveness of Corporate Governance: Essential or a Soap Opera?," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 2, issue 4, pages 339-352, October.
• Deborah K. Jones & Albert D. Spalding, Jr., 2012, "Finding The Outer Limits Of Irs Accounting Discretion: The Kollman Case," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 1, pages 109-122.
• Liz Washington Arnold & Peter Harris, 2012, "An Empirical Analysis Of Market Reaction To Corporate Accounting Malfeasance," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 1, pages 25-42.
• Nirosh Kuruppu, 2012, "A Structured Pedagogy For Integrating Generalized Audit Software Into The Auditing Curriculum," Business Education and Accreditation, The Institute for Business and Finance Research, volume 4, issue 1, pages 113-121.
• Maria H. Sanchez & Shirley Wei Zhang, 2012, "The Role Of The Expert Witness In Accounting Fraud Cases," Global Journal of Business Research, The Institute for Business and Finance Research, volume 6, issue 1, pages 103-111.
• Maria Sanchez, 2012, "The Role Of The Forensic Accountant In A Medicare Fraud Identity Theft Case," Global Journal of Business Research, The Institute for Business and Finance Research, volume 6, issue 3, pages 85-92.
• Jan Bartholdy & Cesario Mateus & Dennis Olson, 2012, "Do Small and Medium Sized Enterprises Match Their Assets and Liabilities? Evidence from Portugal," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 6, issue 4, pages 13-31.
• Bernard Morard & Alexandru Stancu & Christophe Jeannette, 2012, "The Relationship Between Structural Equation Modeling And Balanced Scorecard: Evidence From A Swiss Non Profit Organization," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 3, issue 2, pages 21-37.
• Leontina Pavaloaia, 2012, "Corruption - An Inhibiting Factor For The Efficient Implementation Of Structural Funds In Romania," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 4, issue 3, pages 396-406, September.
• John Brätland, 2012, "Entrepreneurial strategy v. accounting accuracy in ‘calculating’ capital and income," The Review of Austrian Economics, Springer;Society for the Development of Austrian Economics, volume 25, issue 2, pages 93-114, June, DOI: 10.1007/s11138-011-0157-1.
• Yoshie Saito, 2012, "The demand for accounting information: young NASDAQ listings versus S&P 500 NYSE listings," Review of Quantitative Finance and Accounting, Springer, volume 38, issue 2, pages 149-175, February, DOI: 10.1007/s11156-010-0223-y.
• Adriana-Mihaela Gornea & Radu-Daniel Loghin, 2012, "Green Accounting from a Budget Perspective," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 3-4, pages 71-78, September.
• Noriyuki Tsunogaya & Parmod Chand, 2012, "The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 2, pages 117-137, December.
• Masaki Kusano, 2012, "Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 2, pages 139-152, December.
• Seraina Anagnostopoulou, 2012, "Working Capital Management and Firm Listing Status," Multinational Finance Journal, Multinational Finance Journal, volume 16, issue 3-4, pages 261-301, September.
• Clara Severinson & Juan Yermo, 2012, "The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing: Implications for Insurers and Pension Funds," OECD Working Papers on Finance, Insurance and Private Pensions, OECD Publishing, number 30, Dec, DOI: 10.1787/5k8xd1nm3d9n-en.
• Baltariu Carmen-Alexandra & Cirstea Andreea, 2012, "European Harmonization Of Consolidated Financial Statements Regulations?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 860-865, July.
• Cuzdriorean Dan Dacian & Albu Catalin Nicolae & Albu Nadia, 2012, "The Relationship Between Accounting And Taxation - The Romanian Accounting Environment," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 894-900, July.
• Mare Codruta & Dragos Cristian & Popa Irimie Emil & Span Georgeta Ancuta, 2012, "A Statistical Approach Of Perceptions Of Master Accountancy Graduates Concerning Early Career Experiences," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 944-948, July.
• Muller Victor-Octavian, 2012, "Value Relevance Of Group Financial Statements Based On Entity Versus Parent Company Theory: Evidence From The Largest Three European Capital Markets," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 949-955, July.
• Span Georgeta Ancuta & Popa Irimie Emil & Mare Codruta & Dragos Cristina, 2012, "Is Gratuitousness A Reason For Joining An Educational Master Programme In Audit? Survey Evidence Using Statistical Methods," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 962-965, July.
• Vladu Alina Beattrice & Matis Dumitru, 2012, "Importance And Vulnerability Of True And Fair View In The Romanian Accounting Environment -Case Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 972-977, July.
• Berinde Sorin & Rachisan Paula Ramona & Grosanu Adrian, 2012, "Qualitative Study Regarding The Relationship Between Corporate Governance And Creative Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 642-647, December.
• Danciu Radu & Deac Marius, 2012, "Changes Caused By Computerization In Accounting Management," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 655-661, December.
• Grosanu Adrian & Rachisan Paula Ramona & Berinde Sorin Romulus, 2012, "Intenational Research Regarding Creative Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 668-674, December.
• Lenghel Dorin Radu, 2012, "Some Considerations Over The Internal Control In The Context Of Current Accountancy Regulations," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 688-693, December.
• Miculescu Corina & Miculescu Marius Nicolae, 2012, "Quality Of Accounting Information To Optimize The Decisional Process," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 694-699, December.
• Postolache (Maleº) Daniela, 2012, "Intelligent Systems and Accounting Knowledge in Forestry Units: A Qualitative-Heuristic Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1120-1125, May.
• Gãdãu Liana, 2012, "The New Approach of Qualitative Characteristics of Accounting Information in Financial Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1423-1427, May.
• Lenghel Radu Dorin, 2012, "Some Accountancy Considerations Over the Cession of Claims," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1497-1501, May.
• Lenghel Radu Dorin, 2012, "Some Considerations Over the Simplification of Costs Calculation for Small and Medium-Size Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1502-1507, May.
• Petroianu Grazia – Oana, 2012, "The Role of Accounting Information in the Decision Making Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1594-1598, May.
• Condrea Elena, 2012, "The Matrix of Romania’s Underground Economy. Working without Legal Documents," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 467-472, May.
• Condrea Elena, 2012, "Particularities of the Romanian Money Laundering Phenomenon," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 473-478, May.
• Trandafir Raluca Andreea & Truicã Luiza Denisa & Spãtariu Elena Cerasela, 2012, "The Performance Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 697-700, May.
• Chersan Ionela-Corina, 2012, "New Customer Demands – Chalenge for Accounting Track in Business Faculties," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1027-1031, Decembre.
• Costuleanu Carmen Luiza & Sandu Gabriela & Berheci (Grosu) Maria, 2012, "Actual Dimensions of International, European Union and Romanian Experience in the Use of Satellite Accounts," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1050-1054, Decembre.
• Lenghel Radu Dorin, 2012, "Considerations regarding the Settlement of Inventory Differences," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1187-1192, Decembre.
• Lenghel Radu Dorin, 2012, "Particularities of Cost Calculation in Services," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1193-1198, Decembre.
• Miculescu Marius-Nicolae, 2012, "Possibilities to Increase the Funding of the Healthcare System in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1246-1249, Decembre.
• Petre Mihaela – Cosmina & Petroianu Grazia - Oana, 2012, "Cost Information – an Objective Necessity in Optimizing Decision Making," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1288-1291, Decembre.
• Popa Adriana Florina & Dobre Florin & Brad Laura, 2012, "The Importance Of Financial Audit and Reporting On The Predictions Of Companies’ Performance On The Bucharest Stock Exchange," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1318-1323, Decembre.
• Stanila Oana Georgiana & Popa Adriana Florina & Dobre Florin, 2012, "Result Computation In Terms Of Simulated Options," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1357-1362, Decembre.
• ªerban Claudiu & Pãtruþescu Monica & Armãºelu Sabin, 2012, "Methods and Options for Recognizing and Measuring Liabilities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1363-1366, Decembre.
• ªerban Claudiu & Simion Dalia & Pãtruþescu Monica, 2012, "Accounting Information in Analisys of Economic Activity and Decision Making System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1367-1371, Decembre.
• Avram Veronel & Puican Liliana & Avram Marioara, 2012, "Financial Annual Statements – Source of Information for Determining the Company’s Financial Position and Performance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 982-986, Decembre.
• Uzoechi Nwagbara, 2012, "Beyond The Allure Of Budgeting: Assessing The Suitability Of Budget For Organisational Performance In The 21st Century," Polish Journal of Management Studies, Czestochowa Technical University, Department of Management, volume 5, issue 1, pages 78-90, June.
• Serife Onder & Huseyin Ergin, 2012, "Determiners of enterprise risk management applications in Turkey: An empirical study with logistic regression model on the companies included in ISE (Istanbul Stock Exchange)," Business and Economic Horizons (BEH), Prague Development Center, volume 7, issue 1, pages 19-26, June.
• Uzi Yaari & Andrei Nikiforov & Emel Kahya & Yochanan Shachmurove, 2012, "Consistent Valuation Cash Flow," PIER Working Paper Archive, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, number 12-009, Mar.
• Evren Dilek Sengur, 2012, "Relationships Among Components of Engagement Risk," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 1, pages 292-304.
• Marioara Avram & Greti Daniela Țogoe, 2012, "Main Coordinates of Accounting Profession Co-Opetitional Model," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 2, pages 29-38.
• Carlos F. Alves & Ernesto Fernando R. Vicente, 2012, "Does the Latin Corporate Governance Model perform worse than others in preventing earnings management?," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 447, Feb.
• Popoola, Oluwatoyin Muse Johnson & Shehu, Aliyu Mukhtar & Aminu, Ibrahim Murtala & Nik Mat, Nik Kamariah & Nasiru, Abdullahi & Tsagem, Musa Muhammad Tsagem & Kura, Kabiru Maitama, 2012, "The Mediating Effect between Some Determinants of SME Performance in Nigeria," MPRA Paper, University Library of Munich, Germany, number 66775, revised 2013.
• Josef Malý & Ondřej Machek, 2012, "Valuating copyrights as fundamental elements of corporate identity," Ekonomika a Management, Prague University of Economics and Business, volume 2012, issue 4, pages 15-24.
• Constanta IACOB & Marian TAICU, 2012, "Managerial Accounting And Environmental Performance Of Bakery Companies," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 11, issue 1, pages 16-24.
• Yang CAO & Joseph P. OGDEN & Cristian I. TIU, 2012, "Who Benefits From Funds Of Hedge Funds? A Critique Of Alternative Organizational Structures In The Hedge Fund Industry (Ii)," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 2, issue 1, pages 5-20, March.
• Radojko LUKIC, 2012, "The Effects of Application of Lean Concept in Retail," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 15, issue 1, pages 88-98, June.
• Keryn Chalmers & Greg Clinch & Jayne M Godfrey, 2011, "Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia," Australian Journal of Management, Australian School of Business, volume 36, issue 2, pages 151-173, August, DOI: 10.1177/0312896211404571.
• Matthias Meyer & Rüdiger W. Waldkirch & Michael A. Zaggl, 2012, "Relative Performance Measurement of Researchers: The Impact of Data Source Selection," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 64, issue 4, pages 308-330, October.
• Andrew Ellul & Tullio Jappelli & Marco Pagano & Fausto Panunzi, 2012, "Transparency, Tax Pressure and Access to Finance," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 310, Apr, revised 04 Feb 2015.
• Agim Binaj & Ilir Binaj & Irini Limaj, 2012, "Evaluation Of International Financial Reporting Standards Application For Non Financial Institutions: The Case Of Albania," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 4, issue 3 (Decemb, pages 317-332.
• Sudhakar Balachandran & Partha Mohanram, 2012, "Using residual income to refine the relationship between earnings growth and stock returns," Review of Accounting Studies, Springer, volume 17, issue 1, pages 134-165, March, DOI: 10.1007/s11142-011-9168-1.
• Scott D. Dyreng & Michelle Hanlon & Edward L. Maydew, 2012, "Where do firms manage earnings?," Review of Accounting Studies, Springer, volume 17, issue 3, pages 649-687, September, DOI: 10.1007/s11142-012-9194-7.
• Florin P. Vasvari, 2012, "Discussion of “Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism”," Review of Accounting Studies, Springer, volume 17, issue 3, pages 739-748, September, DOI: 10.1007/s11142-012-9196-5.
• Theodore E. Christensen, 2012, "Discussion of “Why do pro forma and street earnings not reflect changes in GAAP? Evidence from SFAS 123R”," Review of Accounting Studies, Springer, volume 17, issue 3, pages 563-571, September, DOI: 10.1007/s11142-012-9197-4.
• Mark T. Bradshaw & Michael S. Drake & James N. Myers & Linda A. Myers, 2012, "A re-examination of analysts’ superiority over time-series forecasts of annual earnings," Review of Accounting Studies, Springer, volume 17, issue 4, pages 944-968, December, DOI: 10.1007/s11142-012-9185-8.
• Corina Miculescu, 2012, "Directions For Improvement Of Managerial Accounting Economic Entities In Romania, In The Current Economic Context," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 115-120, November.
• Ioana Bufan & Andra Cornean, 2012, "Case Study Regarding The Assistance Of An Auditor To A Stock Count," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 126-133, November.
• Marius–Nicolae Miculescu, 2012, "Managerial Decisions Taken On Public Health Entities May Be Based On Information Draw From The Income Statement," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 417-422, November.
• Diana-Elena CODREANU & Ionela POPA & Cristina TENOVICI & Denisa PARPANDEL, 2012, "Financial accounting systems - ratio between accounting organisation system and informatic approach," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 577-581, May.
• Maria Madalina SALOMIA, 2012, "Methods and techniques regarding the audit of financial standing," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 601-607, May.
• Lucia PALIU-POPA, 2012, "The impact of Romania’s accession to the European Union on the accounting and tax information," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 68-75, May.
• Julia Baldauf & Rudolf Steckel, 2012, "Joint Audit and Accuracy of the Auditor's Report: An Empirical Study," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 5, issue 2, pages 7-42, August.
• Bernhard Wieder & Maria-Luise Ossimitz & Peter Chamoni, 2012, "The Impact of Business Intelligence Tools on Performance: A User Satisfaction Paradox?," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 5, issue 3, pages 7-32, December.
• Michele Andreaus & Chiara Carini & Maurizio Carpita & Ericka Costa, 2012, "La cooperazione sociale in Italia: un overview," Euricse Working Papers, Euricse (European Research Institute on Cooperative and Social Enterprises), number 1227.
• Nadya Kostova, 2012, "Accounting For Vine Massifs And Government Donations Connected With Them And Its Effect On The Taxation Of The Enterprise," Business & Management Compass, University of Economics Varna, issue 2, pages 74-85.
• Henselmann, Klaus & Scherr, Elisabeth & Ditter, Dominik, 2012, "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.
• Beckmann, Markus & Pies, Ingo & von Winning, Alexandra, 2012, "Passion and compassion as strategic drivers for sustainable value creation: An ordonomic perspective on social and ecological entrepreneurship," Discussion Papers, Martin Luther University of Halle-Wittenberg, Chair of Economic Ethics, number 2012-22.
• Moritz Renner, 2012, "Occupy the System! Societal Constitutionalism and Transnational Corporate Accounting," ZenTra Working Papers in Transnational Studies, ZenTra - Center for Transnational Studies, number 08 / 2012, Nov, revised Nov 2012.

2011

• Islom Kuziev, 2011, "Audit Of Financial Reports, Based On International Accounting Standards," European Journal of Business and Economics, Central Bohemia University, volume 2, issue 0, pages 13-161:2, September, DOI: 10.12955/ejbe.v2i0.92.
• Stefan Aurel RAILEANU & Alexandru BOTICA, 2011, "The European Business Market Past Present And Future," Journal of Doctoral Research in Economics, The Bucharest University of Economic Studies, volume 3, issue 4, pages 3-10, December.
• Leontina Beţianu & Sorin Briciu, 2011, "Balanced Scorecard – Sustainable Development Tool," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 2011, pages 19-27, july.
• Cerasela Pîrvu & Anca Mehedin?u & Cristian Pîrvu, 2011, "Analysis And Prognosis Of Costs - Support In Making Decisions," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 100-113.
• Maria Sandu, 2011, "The Accountant And Fiscal Point Of View On The Depreciation And The Adjustments For The Depreciation Of Tangible Assets," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 122-133.
• Marian Taicu, 2011, "Views On The Application Of Cost Calculation Methods Based On The Constant Ratio Principle In The Bakery Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 158-165.
• Anca Antoaneta Varzaru & Mihai Varzaru, 2011, "The Calculation Of The Wage Bill And Personnel Costs: Between Theory Rigors And Practical Requirements," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 166-173.
• Mariana Gîrbaci & Marioara Mirea, 2011, "The Cooperation System Ensuring The Internal Audit Function An European Concept For An Efficient Organising Of The Internal Public Audit Activity," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 56-63.
• Leti?ia Maria Rof, 2011, "Kaizen Costing Method And Its Role In The Management Of An Entity," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 16, pages 104-109, April.
• Rezarta Shkurti (Perri) & Brikena Leka (Gjoni) & Rovena Bahiti & Elfrida Manoku (Gishto), 2011, "Changes In Financial And Accounting Environment In Albania And The Impact On Practitioners," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 13, pages 1-6.
• Carmen Giorgiana Bonaci & Adriana Tiron Tudor, 2011, "Fair Value Empirical Studies: An Overview On Acconting Research Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-1.
• Nicoleta Farcane & Delia Deliu & Maria Gheorghian, 2011, "Auditing Fair Values In A Sensitive Socio-Economical Context," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-19.
• Oana Raluca Ivan, 2011, "Audit Fee Econometrical Models An Overview Of The Auditing Research Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-20.
• Cemal Elitas & Feyyaz Yildiz & Mustafa Uc, 2011, "Environment Of Accouting Science: A Comparative Between Anglo-Saxon And Continent Europe," Anadolu University Journal of Social Sciences, Anadolu University, volume 11, issue 2, pages 1-18, May.
• Florentin - Emil Tanasa & Doina Prodan (Palade), 2011, "Similarities and disparities between Romanian individual and consolidated financial group statements," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 16-17.
• Oriol Amat & Jordi Perramon, 2011, "High-growth cooperatives: financial profile and key factors for competitiveness," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 73, pages 81-98, October.
• Joseph Tham & Ignacio Velez Pareja & James Kolari, 2011, "Analytical Solution for Optimal Capital Structure in Perpetuities," Proyecciones Financieras y Valoración, Master Consultores, number 7857, Jan.
• Ignacio V√©lez Pareja & Felipe Mejia-Pelaez & James W. Kolari, 2011, "Optimal Capital Structure for Finite Cash Flows," Proyecciones Financieras y Valoración, Master Consultores, number 8229, Mar.
• Mary Vera Colina & Edwin Mora Riapira, 2011, "Líneas de investigación en micro, pequenas y medianas empresas. Revisión documental y desarrollo en colombia," Revista Tendencias, Universidad de Narino, volume 12, issue 1, pages 213-226.
• Gheorghe Lepadatu, 2011, "The ways of perfection managerial accounting and cost calculation," The Annals of Dimitrie Cantemir Christian University. Economy, Commerce and Tourism Series, Faculty of Management in Tourism and Commerce Bucharest, "Dimitrie Cantemir" Christian University, Bucharest, Romania, volume 3, issue 1, pages 49-54, June.
• Emil LUNGEANU & Constantin AFANASE, 2011, "References on the Study and Research of Public External Operational Audit of Structural Non-reimbursable Funds an Epistemological Approach," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 77-84.
• Gratiela Dana BOCA & Hasan GOKKAYA, 2011, "How Wastes Influence Quality Management," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 85-90.
• Kurt Geppert & Anne Neumann, 2011, "Regional Patterns of Intangible Capital, Agglomeration Effects and Localised Spillovers in Germany," Discussion Papers of DIW Berlin, DIW Berlin, German Institute for Economic Research, number 1112.
• Rajgopal, Shiva & Venkatachalam, Mohan, 2011, "Financial reporting quality and idiosyncratic return volatility," Journal of Accounting and Economics, Elsevier, volume 51, issue 1-2, pages 1-20, February.
• Bouwens, Jan & Kroos, Peter, 2011, "Target ratcheting and effort reduction," Journal of Accounting and Economics, Elsevier, volume 51, issue 1-2, pages 171-185, February.