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

2012

• Nadia ALBU & Camelia Iuliana LUNGU, 2012, "A Profile of JAMIS Publications between 2006 and 2012. Reflections on the Journey towards Internationalization," 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," 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," 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, International Review of Management and Marketing, 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 Economic Sciences, Tibiscus University of 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 Economic Sciences, Tibiscus University of 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 Economic Sciences, Tibiscus University of 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 Economic Sciences, Tibiscus University of 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 Economic Sciences, Tibiscus University of 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 Economic Sciences, Tibiscus University of 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.
• Rajgopal, Shiva & Venkatachalam, Mohan, 2011, "Financial reporting quality and idiosyncratic return volatility," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 1-20, DOI: 10.1016/j.jacceco.2010.06.001.
• Bouwens, Jan & Kroos, Peter, 2011, "Target ratcheting and effort reduction," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 171-185, DOI: 10.1016/j.jacceco.2010.07.002.
• Hall, Matthew, 2011, "Do comprehensive performance measurement systems help or hinder managers' mental model development?," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 36703, Jun.
• Nikos Sykianakis & Athanasios Bellas, 2011, "Organization Politics and the Role of Accounting," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 119-134.
• Hervé Stolowy, 2011, "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print, HAL, number hal-00578320, Feb.
• Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011, "An Explanation of the Nature of Internally Generated Goodwill based on Aggregation of Interacting Assets," Post-Print, HAL, number hal-00679995, May.
• Jean-François Casta & Luc Paugam & Nicole Stolowy, 2011, "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print, HAL, number hal-00679996, May.
• Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011, "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print, HAL, number hal-00679997, May.
• Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011, "Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets," Post-Print, HAL, number halshs-00541525, Apr.
• Eve Chiapello & Annick Bourguignon, 2011, "The role of criticism in the dynamics of performance evaluation systems," Working Papers, HAL, number hal-00593388, May.
• Wei Zhou & Hui Zhou, 2011, "Financial Accounting Regulation And Executive Compensation Design," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 1, pages 91-101.
• Ganna Demydyuk, 2011, "Optimal Financial Key Performance Indicators: Evidence From The Airline Industry," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 39-51.
• Bonnie P. Stivers & Emmanuel Onifade & Ruthie Reynolds, 2011, "Student Learning Perceptions: Evidence From An Introductory Accounting Course," Business Education and Accreditation, The Institute for Business and Finance Research, volume 3, issue 1, pages 9-20.
• Albert D. Spalding, Jr, 2011, "Mark-To-Market And The Widening Gap Between Financial And Tax Accounting," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 1, pages 125-137.
• Peter Harris, 2011, "Should Last In First Out Inventory Valuation Methods Be Eliminated?," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 4, pages 53-67.
• Parte Esteban, Laura & Such Devesa, Mª Jesús, 2011, "Earnings Benchmarks En El Sector Hotelero: Decisiones Basadas En Variables Financieras Y Reales / Earnings Benchmarks In The Spanish Hotel Industry: Decisions Based On Financial And Real Variables," Investigaciones Europeas de Dirección y Economía de la Empresa (IEDEE), Academia Europea de Dirección y Economía de la Empresa (AEDEM), volume 17, issue 1, pages 113-135.
• Robert Freeman & Adam Koch & Haidan Li, 2011, "Can historical returns-earnings relations predict price responses to earnings news?," Review of Quantitative Finance and Accounting, Springer, volume 37, issue 1, pages 35-62, July, DOI: 10.1007/s11156-010-0194-z.
• Shizuki Saito, 2011, "Accounting Standards and Global Convergence Revisited: Social Norms and Economic Concepts," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 1, pages 105-117, December.
• Shin'ya Okuda, 2011, "Who Benefits from the Adoption of IFRS?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 1, pages 61-69, December.
• Cuzdriorean - Vladu Dan Dacian & Albu Catalin Nicolae & Albu Nadia & Fekete Szilveszter, 2011, "A Longitudinal Analysis Regarding The Evolution Of Profit Tax Regulations In Romania - An Empirical View," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 594-601, July.
• Muller Victor - Octavian, 2011, "Evidence From The German Capital Market Regarding The Value Relevance Of Consolidated Versus Parent Company Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 636-642, July.
• Rof Letitia Maria & Farcane Nicoleta, 2011, "Current State And Evolution Perspectives For Management Accounting In The Energy Sector By Implementing The Abc Method," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 653-660, July.
• Grosanu Adrian & Rachisan Paula Ramona & Berinde Sorin Romulus, 2011, "Study Regarding The Influence Of Romanian Accounting Regulations On Creative Accounting Techniques," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 523-528, December.
• Mocanu Mihaela & Stefanescu Aurelia & Turlea Eugeniu, 2011, "Auditor Rotation - A Critical And Comparative Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 571-577, December.
• Nistor Cristina, 2011, "A New Aproach Of Conceptual Framework For General Purpose Financial Reporting By Public Sector Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 603-609, December.
• Rachisan Paula Ramona & Berinde Sorin Romulus, 2011, "The Typology Of Regional Mergers From The Perspective Of Financial-Accounting Aspects," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 610-617, December.
• Stefanescu Aurelia & Mocanu Mihaela & Turlea Eugeniu, 2011, "Participatory Governance In The Public Healthcare Systems Of The Scandinavian And Baltic Countries," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 625-630, December.
• Paliu - Popa Lucia & Cosneanu Lavinia, 2011, "General Issues Concerning the Reconciliation of the Accounting Earnings with the Taxable Earnings," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1578-1582, May.
• Petroianu Grazia – Oana, 2011, "The Contribution of Accountancy Intelligence to the Development of the Economic Intelligence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1644-1648, May.
• Rof Letiþia Maria & Stanciu Ionela Cornelia, 2011, "Improvement of Managerial Accounting in Electricity Industry by Applyng the ABC Method (Activity Based Costing)," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1818-1821, May.
• Cîndea Moise & Durdureanu Corneliu & Ciurariu Gabriela, 2011, "Significant Historic Reference Points on Accountancy at Global Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 401-406, May.
• Demian Gabriela & Joldos Ana Maria & Pintilie Corneliu, 2011, "Creativity in Business Ethics and Financial Accounting of the Romanian Organizations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 565-571, May.
• Durdureanu Corneliu & Cîndea Moise, 2011, "Performance Audit and its Role in Improving the Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 715-719, May.
• Gâdau Liana, 2011, "The Normalization Process of Recognition of the Elements in the Financial Statements. The Credibility and Relevance of Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 778-781, May.
• Rof Letiþia Maria & Stanciu Ionela Cornelia, 2011, "Views on the Purpose of Management Accounting in the Romanian Energy Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1138-1140, May.
• Condrea Elena, 2011, "Tax Evasion - the Main Component of the Underground Economy Matrix in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 237-242, May.
• Lenghel Radu Dorin, 2011, "Study on Accounting for Assets use Change," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 707-710, May.
• Miculescu Marius-Nicolae & Miculescu Corina, 2011, "The Income Statement: The Image of Financial Performance of a Public Health Entity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 778-781, May.
• Nistor Cristina Silvia & Deaconu Adela, 2011, "Borrowing Costs – Object of IPSAS Review," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 942-946, May.
• Mariana Man & Liana Gădău, 2011, "The Profit and Loss Account Through the Romanian Accounting Regulations. From European to International," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 2, pages 167-176.
• Vasile Dumitraș, 2011, "Improving the Quality of the Information Presented in Financial Statements by Using Information Technology," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 4, pages 109-118.
• Nicoleta-Cornelia Bran (Stan) & Sorina-Geanina Mărgărit (Stănescu) & Nicoleta Eftene, 2011, "IASB Framework Regarding the Harmonization of Financial Statements," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 4, pages 53-60.
• Duran-Vazquez, Rocio & Lorenzo-Valdes, Arturo & Ruiz-Porras, Antonio, 2011, "Valuation of Latin-American stock prices with alternative versions of the Ohlson model: An investigation of cointegration relationships with time-series and panel-data," MPRA Paper, University Library of Munich, Germany, number 31354, May.
• Duran-Vazquez, Rocio & Lorenzo-Valdes, Arturo & Ruiz-Porras, Antonio, 2011, "Valuation of Latin-American stock prices with alternative versions of the Ohlson model: An investigation of cointegration relationships with time-series and panel-data," MPRA Paper, University Library of Munich, Germany, number 32043, Jul.
• Verbic, Miroslav & Polanec, Sašo, 2011, "Innovativeness and intangibles in transition: the case of Slovenia," MPRA Paper, University Library of Munich, Germany, number 32127, Jul.
• Duran-Vazquez, Rocio & Lorenzo-Valdes, Arturo & Ruiz-Porras, Antonio, 2011, "Valuación de acciones mexicanas mediante los modelos de Ohlson y Ohlson-Beta para firmas con ciclos de corto y largo plazos: Un análisis de cointegración
  [Valuation of Mexican stocks with the Olhson and Ohlson-Beta models for firms with short-term," MPRA Paper, University Library of Munich, Germany, number 33054, Jul.
• Govori, Fadil, 2011, "Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë
  [Financial statements analysis: Users of financial ratios]," MPRA Paper, University Library of Munich, Germany, number 46707, Dec, revised 03 Apr 2013.
• Daniel Petrus Schutte & Pieter Buys, 2011, "A critical analysis of the contents of the IFRS for SMEs - a South African perspective," South African Journal of Economic and Management Sciences, University of Pretoria, Faculty of Economic and Management Sciences, volume 14, issue 2, pages 188-209, June.
• Dana Kovanicová, 2011, "The Public Interest from the Perspective of the Accounting and Auditing Profession: General Well-being vs. Private Benefit
  [Veřejný zájem z pohledu účetní a auditorské profese: obecné blaho vs. soukromý prospěch]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 1, pages 6-18, DOI: 10.18267/j.cfuc.93.
• Tomáš Brabenec, 2011, "Transfer Pricing of Intangible Assets and R&D Services in Service Level Agreement
  [Transferové ceny nehmotných statků a služeb R&D na pozadí Service Level Agreement]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2011, issue 2, pages 58-71, DOI: 10.18267/j.cfuc.105.
• Lucia Clara Banchieri & Fernando Campa Planas & Maria Victoria Sanchez Rebull, 2011, "What has been said, and what remains to be said, about the balanced scorecard?," Zbornik radova Ekonomskog fakulteta u Rijeci/Proceedings of Rijeka Faculty of Economics, University of Rijeka, Faculty of Economics and Business, volume 29, issue 1, pages 155-192.
• Krister Bredmar, 2011, "The Relevance of Theoretical Concepts in Practice: A Study of Management Accounting Concepts in 130 Large Swedish Companies," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 2, pages 1-1.
• Md. Abdur Rouf, 2011, "The Corporate Social Responsibility Disclosure: A Study of Listed Companies in Bangladesh," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 3, pages 1-19.
• Gokhan Ozer & Emine Yilmaz, 2011, "Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 4, pages 1-1.
• Mariana MAN & Liana GADAU, 2011, "Green Accounting – A New Dimension In The Performance And Activity Reporting Of The Enterprise," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 2, pages 149-158.
• Yang CAO & Joseph P. OGDEN & Cristian I. TIU, 2011, "Who Benefits From Funds Of Hedge Funds? A Critique Of Alternative Organizational Structures In The Hedge Fund Industry (I)," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 1, issue 1, pages 19-36, December.