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Research classified by Journal of Economic Literature (JEL) codes

/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M40: General
This topic is covered by the following reading lists:
  1. Mondialisation

Most recent items first, undated at the end.
  • 2017 Online Business English Article Translation: A Gate to Real Business English Knowledge
    by Tălmăcian Elena

  • 2017 Consumer Innovation Adoption Stages and Determinants
    by Sana Akbar Khan

  • 2017 The managerialization of the arts in the era of creativity. The case of an Italian opera house
    by Paola Trevisan

  • 2017 LÕapplicazione dellÕUnbundling contabile al settore idrico
    by Mattia Falcomer

  • 2017 Metodologie, schemi di analisi e strutture di rendicontazione innovative a supporto del processo di formazione del documento istituzionale ÒRelazione sulla Gestione Esercizio 2013-Analisi dei bilanci delle ASS del VenetoÓ
    by Alessandro Ruzza

  • 2017 Literacy and Digital Storytelling: Sviluppo di nuovi prodotti per l'apprendimento esperienziale dei nativi digitali in ambito mussale: Il caso #smARTradio
    by Giovanna De Appolonia & Elena Rocco

  • 2017 The Internal Control Management Development Strategy in Romania
    by Marin Popescu & Silvia Mihaela Popescu & Maria Daniela Galca

  • 2017 Cost Efficiency and Cost-Benefits Relationship Analysis in the Romanian Education System
    by Liliana Paschia

  • 2017 Corporate Leverage and Employees’ Rights in Bankruptcy
    by Andrew Ellul & Marco Pagano

  • 2017 Diamonds and “the Golden Flute”: from the Golden Age of prodigies and geniuses to the Knowledge Based Digital Economy
    by Ojo, Marianne

  • 2017 Qual a importância da Auditoria Operacional nas PME Portuguesas?
    by Meira, Liliana & Peixoto, Joao Paulo

  • 2017 Static and Dynamic Indicators in the Analysis of Internal Sources of Companies’ Investments Financing
    by Bukvić, Rajko & Pavlović, Radica & Gajić, Aleksandar

  • 2017 Достоверното Счетоводно Дефиниране На Научноизследователската И Развойна Дейност
    by Georgieva, Daniela

  • 2017 The Role of Taxes in the Disconnect between Corporate Performance and Economic Growth
    by Urooj Khan & Suresh Nallareddy & Ethan Rouen

  • 2017 The Effect of Tangible Service Quality on The Performance of The Regional Office of Directorate General of State Assets Management West Kalimantan
    by Aan Kurniyanta

  • 2017 Impact of Tri Hita Karana Culture on the Use of Accounting Information Systems and User Satisfaction as the Expression of Information System Success
    by I Gusti Ayu Nyoman Budiasih

  • 2017 Asset volatility
    by Correia, Maria & Kang, Johnny & Richardson, Scott

  • 2017 “Global” management accounting research: some reflections
    by Van der Stede, Wim

  • 2017 Corporate Leverage and Employees' Rights in Bankruptcy
    by Ellul, Andrew & Pagano, Marco

  • 2017 Opportunism in disclosing pro-forma indicators: rationale and contextual drivers
    by Silvia Gardini & F. Marta L. Di Lascio & Franco Visani

  • 2017 How cultural and contextual variables affect the disclosure and transparency of pro-forma indicators
    by Silvia Gardini & F. Marta L. Di Lascio & Franco Visani

  • 2017 Does social capital matter in corporate decisions? Evidence from corporate tax avoidance
    by Hasan, Iftekhar & Hoi, Chun-Keung (Stan) & Wu, Qiang & Zhang, Hao

  • 2017 Earnings co-movements and earnings manipulation
    by Andrew B. Jackson & Brian R. Rountree & Konduru Sivaramakrishnan

  • 2017 Do risk management practices work? Evidence from hedge funds
    by Gavin Cassar & Joseph Gerakos

  • 2017 Does the cessation of quarterly earnings guidance reduce investors’ short-termism?
    by Yongtae Kim & Lixin (Nancy) Su & Xindong (Kevin) Zhu

  • 2017 The effect of financial reporting quality on corporate dividend policy
    by David S. Koo & Santhosh Ramalingegowda & Yong Yu

  • 2017 Corporate investment and changes in GAAP
    by Nemit Shroff

  • 2017 The benefits of doing good: a meta-analysis of corporate philanthropy business outcomes and its implications for management control
    by Frederik Plewnia & Edeltraud Guenther

  • 2017 Improving environmental management accounting: how to use statistics to better determine energy consumption
    by Björn Christensen & Alexander Himme

  • 2017 Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation
    by Andrea Fried

  • 2017 The influence of psychopathic traits on the acceptance of white-collar crime: do corporate psychopaths cook the books and misuse the news?
    by Volker Lingnau & Florian Fuchs & Till E. Dehne-Niemann

  • 2017 Effects of management control mechanisms: towards a more comprehensive analysis
    by Sebastian Goebel & Barbara E. Weißenberger

  • 2017 Is There a Better Semiconductor Firm in Taiwan?
    by Cheng-Wen LEE & Tsai-Lun CHO

  • 2017 The Effect of Global Financial Crisis on Accounting and Value-Based Business Performances
    by Akgün, Ali İhsan & Şamiloğlu, Famil

  • 2017 Auditing of Financial Sustainability for Publicly and Non-Publicly Listed Companies and A Research in Bursa
    by Gençoğlu, Ümit Gücenme & Aytaç, Alp

  • 2017 The Role of ERP in Advanced Managerial Accounting Techniques: A Conceptual Framework
    by Eker, Melek & Aytaç, Alp

  • 2017 The Necessity and Characteristics of Concern Analysis
    by Szilvia Simon & Péter Kresalek

  • 2017 Comparison Of Liquidity Based And Financial Performance Based Indicators In Financial Analysis
    by Igor Pustylnick

  • 2017 Does foreign ownership impact accounting conservatism adoption in Vietnam
    by Tuan Bach Le, & Drahomira Pavelkova, & Thi Thanh Nhan Do, & Minh Vu Ngo

  • 2017 Applying Benford's law into Jordanian insurance companies to identify earning's manipulations
    by Firas Al-Rawashdeh

  • 2017 Measuring the Performance of Insurance Entities
    by Sahlian Daniela Nicoleta

  • 2017 Study Concerning the Measure of Using Accounting, Economical and Administrative Evaluation in Practice
    by Dreghiciu Andreea Elena

  • 2017 Reflections on Corporate Governance
    by DomniÅŸoru Sorin & Dragomir Isabela & Dan Roxana Loredana

  • 2017 Integrated Reporting for a Good Corporate Governance
    by Bobitan Roxana-Ioana & Stefea Petru

  • 2017 It Doesn’t Matter How We Assess the Competencies in Accounting Education?
    by Michael Musov

  • 2017 The influence of culture and transparency on global research and development intensity: An overview across Europe
    by Ilídio Tomás Lopes & Rogério MarquesSerrasqueiro

  • 2017 Empirical evidence of the existence of speculative bubbles in the prices of stocks traded on the São Paulo Stock Exchange
    by Carol Thiago Costa & Wesley Vieirada Silva & Lauro Britode Almeida & Claudimar Pereirada Veiga

  • 2017 Role and Measurement of Fair Valuation in the Hungarian Credit Institution Sector
    by Tamás Szücs & József Ulbert

  • 2017 The Role of the Financial-Accounting Information System in the Matrix of the Entity Functions
    by Mirela Niculae

  • 2017 Influence of the Good-Practice Principles and Codes in the Corporate Governance upon the Quality of the Financial-Accounting Information
    by Mirela Niculae

  • 2017 Insider trading and response to earnings announcements: the impact of accelerated disclosure requirements
    by Semih Tartaroglu & Michael Imhof

  • 2017 Do board interlocks motivate voluntary disclosure? Evidence from Taiwan
    by Ann Ling-Ching Chan & Edward Lee & Jirada Petaibanlue & Ning Tan

  • 2017 The status and determinants of corporate governance disclosure: The case of the Gulf countries
    by Nermeen F. Shehata

  • 2017 Best Practices For Validation For An Upgrade Or New Erp System
    by Mitch Kramer

  • 2017 Duration Risk: Do You Know Your Numbers?
    by Ann Galligan Kelley

  • 2017 Human Capital Reporting And Corporate Earnings: Evidence From Nigeria
    by Olayinka Akinlo & John Olayiwola

  • 2017 The Incremental Information Content Of Sales In Explaining Stock Returns: A Crossindustry Study
    by Taewoo Park

  • 2017 The Effect Of Voluntary Use Of An Online Homework Management System On Course Grades In Financial Accounting
    by Susan B. Wessels & Rebecca J. Oatsvall

  • 2017 Usage And Perceptions Of Fraud Detection And Preventive Methods: Evidence From Mauritius
    by Ushad Subadar Agathee & Ushad Subadar Agathee

  • 2017 Fiscal Management Practices And Their Impact On Corporate Groups’ Fiscal Performance
    by Ines Menchaoui & Jean-Luc Rossignol & Mohamed Ali Omri

  • 2017 Behavioral Intention to Use E-Tax Service System: An Application of Technology Acceptance Model
    by Jullie Jeanette Sondakh

  • 2017 Methodology of Building up the Accounting and Analytical Management Support for Organizations in Russia
    by E.V. Kuznetsova & I.N. Bogataya & N.N. Khakhonova & S.P. Katerinin

  • 2017 The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study
    by Mechelli, Alessandro & Cimini, Riccardo & Mazzocchetti, Francesca

  • 2017 Managerial ability, investment efficiency and stock price crash risk
    by Habib, Ahsan & Hasan, Mostafa Monzur

  • 2017 Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models: The British and French cases
    by Halaoua, Sameh & Hamdi, Badreddine & Mejri, Tarek

  • 2017 The relation between auditor reputation, earnings and capital management in the banking sector: An international investigation
    by Magnis, Chris & Iatridis, George Emmanuel

  • 2017 What promotes R&D? Comparative evidence from around the world
    by Brown, James R. & Martinsson, Gustav & Petersen, Bruce C.

  • 2017 Integrated reporting: Is it the last piece of the accounting disclosure puzzle?
    by Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel

  • 2017 It pays to write well
    by Hwang, Byoung-Hyoun & Kim, Hugh Hoikwang

  • 2017 Uncovering expected returns: Information in analyst coverage proxies
    by Lee, Charles M.C. & So, Eric C.

  • 2017 Explaining CEO retention in misreporting firms
    by Beneish, Messod D. & Marshall, Cassandra D. & Yang, Jun

  • 2017 Trust in third parties
    by Eisenkopf, Gerald & Nüesch, Stephan

  • 2017 Performance volatility, information availability, and disclosure reforms
    by Fu, Renhui & Gao, Fang & Kim, Yong H. & Qiu, Buhui

  • 2017 The effects of bank mergers on corporate information disclosure
    by Chen, Qi & Vashishtha, Rahul

  • 2017 Do nonprofits manipulate investment returns?
    by Almond, Douglas & Xia, Xing

  • 2017 Audit time pressure and earnings quality: An examination of accelerated filings
    by Lambert, Tamara A. & Jones, Keith L. & Brazel, Joseph F. & Showalter, D. Scott

  • 2017 Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement
    by Anagnostopoulou, Seraina C.

  • 2017 The Characteristics Of The Information Contained In The Synthesis Reports
    by Aurelia DUMITRU & Andrei Bogdan BUDICÄ‚ & Adrian Florin BUDICÄ‚

  • 2017 Muhasebe Eðitimi Alan Öðrencilerin Muhasebe Mesleðine Bakýþ Açýlarýnýn Ýncelenmesi: Ömer Halisdemir Üniversitesi Örneði
    by Ýncilay ERDURU & Ali DERAN & Serpil ÇELÝK

  • 2017 A Critical Study of Cost Approaches in the Accounting Thought: Conceptual Study
    by Adeeb Abdulwahab Al-Hebry & Ebrahim Mohammed Al-Matari

  • 2017 The Link between Information Technology, Activity-based Costing Implementation and Organizational Performance
    by Safaa Ibrahim Mahmood Al-Nuaim & Safaa Ibrahim Mahmood Al-Nuaim & Safaa Ibrahim Mahmood Al-Nuaim & Rapiah Mohamed & Jamal Mohammed Esmail Alekam

  • 2017 Performance Reporting Choices after the Adoption of IAS 1 Revised: Comparative Evidence from Europe and the USA
    by Federica Doni & Silvia Rossetti & Roberto Verona

  • 2017 Using Financial Analysis Methods in the Hotel Sector for the Purposes of Planning and Monitoring Case Study Al Zaitonia Hotel
    by Omar A. A. Jawabreh & Rami Muneer Mahmoud & Ehab Alshatnawi & Emran Al Momani

  • 2017 Comparative Analysis of Profit Sharing Financing Between Islamic Banks (BUS) and Islamic Rural Bank (BPRS) in Indonesia
    by Sa’adah Yuliana & Suhel & Abdul Bashir

  • 2017 Possible Options Of The Entities Concerning The Reserves' Treatment From Reevaluation And Historical Cost'S Return
    by Andreea Elena DREGHICIU

  • 2017 The Auditing Of European Funds, A Mission Based On Agreed-Upon Procedures
    by Daniel Petru VÂRTEIU

  • 2017 Capital Valuation, What is it and Why does it Matter? Insights from Austrian Capital Theory
    by Lewin Peter

  • 2017 Some Insight Into The Perception Of Romanian Managers Regarding Financial Reporting Quality
    by POP Ioana & MAN Mariana

  • 2017 Economic And Social Environment - Global Outlook 2016 And Beyond
    by BOIA Madalina

  • 2017 Research On The Evolution Of The Financial Performance Of Companies Listed And Traded On The Bucharest Stock Exchange, During 2006-2013, Based On Rates Of Return
    by VASIU Diana Elena & BALAN George

  • 2017 The new era of expected credit loss provisioning
    by Benjamin H Cohen & Gerald A. Edwards, Jr.

  • 2017 Islamic Banks Financial Performance and Implications of Basel III Standards in the GCC: An Empirical Analysis
    by Osama M. Al-Hares (Correspondnce author) & Kashif Saleem

  • 2017 Integrated reporting and board features
    by Rares HURGHIS

  • 2017 Timeliness of Corporate Reporting In Developing Economies: Evidence from Turkey
    by Omer Faruk Gulec

  • 2017 Analysing Trends And Correlations From Internet Searches: Case Study Of Romania
    by Mioara Popescu

  • 2017 Study Regarding The Identification Of The Promotional Methods For Alba Iulia City As A Touristic Destination
    by Moisa Claudia Olimpia & Lazea Ruxandra

    by Ranka Mitrovic & Ana Jurcic & Dragana Trifunovic

  • 2017 Quantitative Research On Romanian Consumerpreferences Of Certified Organic Food
    by Natalia Manea & Iuliana Cetina

  • 2017 The Dynamics Of The Romanian Energy Mining Industry In The European Context
    by Marian Catalin Corici

  • 2016 A multi criteria study of collusion risk factors
    by Andrea Ellero & Paola Ferretti & Elena Zocchia

  • 2016 Multiobjective optimization model for pricing and seat allocation problem in non profit performing arts organization
    by Andrea Baldin & Trine Bille & Andrea Ellero & Daniela Favaretto

  • 2016 Inside the conceptual innovation: The Huffington Post case study Working
    by Elena Bruni & Anna Comacchio

  • 2016 Engaging the solvers by task framing in crowdsourcing design contests: A case study
    by Nunzia Coco & Anna Comacchio

  • 2016 IT Governance in the Digital Era
    by Daria Arkhipova & Giovanni Vaia & William DeLone & Carolina Braghin

  • 2016 Performing Art Consumption and the Artistic Benefit: A new dimension for engaging customers in performing arts
    by Francesco Casarin & Fabio Marzella

  • 2016 Accounting for accounting history: An exploratory study through topic modeling approach
    by Paolo Ferri & Maria Lusiani & Luca Pareschi

  • 2016 Nuovi modelli di business per il Terzo Settore
    by Sabrina D'Orsi & Elena Rocco

  • 2016 Relazione sulla Gestione: Analisi dei bilanci delle aziende del servizio socio sanitario del Veneto
    by Alessandro Ruzza

  • 2016 Management of financial results of the organization by using management accounting techniques
    by Andrew Sokolov & Tatyana Elsukova & Albina Sadykova

  • 2016 Are the New Rules of Segment Reporting, SFAS 131, Useful for Analysts?
    by Itzhak Venezia & Sasson Bar Yosef

  • 2016 Современный Финансовый И Управленческий Бухучёт Как Предпосылка Продвижения Корпоративного Управления
    by Bukvić, Rajko & Pavlović, Radica

  • 2016 Accrual Reversals And Company Performance: Analysis Of Emerging Market
    by Baloch, Muhammad Saad & Hassan, Arshad

  • 2016 Central Bank Balance Sheet Analysis
    by Bagus, Philipp & Howden, David

  • 2016 The Effectiveness of Risk Management Committee and Hedge Accounting Practices in Malaysia
    by Abdullah, Azrul & Ku Ismail, Ku Nor Izah

  • 2016 The Moderating role of Capability Element of Fraud on Internal Industry Factors and Fraud Prevention in Saudi Arabian Banking Sector
    by Popoola, Oluwatoyin Muse Johnson & Rayaan, Baz & Samsudin, Rose Shamsiah & Ahmad, Ayoib B. Che

  • 2016 Determinants of Internal Audit Task Performance in Nigerian Tertiary Institutions: A Conceptual Approach
    by Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Kehinde, Oyewumi Hassan

  • 2016 An empirical effect of Fraud Specific Problem Representation on Accountants’ Skills and Fraud Risk Assessment
    by Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Abdullah, Zaimah & Idris, Kamil Md & Abu Bakar, Fathiyyah

  • 2016 Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing
    by Alcouffe, Simon & Galy, Nadine & Gaté, Loïc

  • 2016 Measuring the inadequacy of IRR in PFI schemes using profitability index and AIRR
    by Cuthbert, James R. & Magni, Carlo Alberto

  • 2016 Self-employed Person, Family Enterprise, Individual Enterprise: A Legal, Fiscal and Accounting Perspective
    by Carmen UNGUREANU

  • 2016 Quantifying, economising, and marketising: democratising the social sphere?
    by Kurunmaki, Liisa & Mennicken, Andrea & Miller, Peter

  • 2016 Accounting, culture, and the state
    by Jeacle, Ingrid & Miller, Peter

  • 2016 Market exit through divestment: the effect of accounting bias on competition
    by Chen, Hui & Jorgensen, Bjorn

  • 2016 Made in the U.S.A.? A Study of Firm Responses to Domestic Production Incentives
    by Lester, Rebecca

  • 2016 Uncovering Expected Returns: Information in Analyst Coverage Proxies
    by Lee, Charles M. C. & So, Eric C.

  • 2016 Accounting in central banks
    by Bholat, David & Darbyshire, Robin

  • 2016 Information Asymmetry Reduction in Opaque Contexts: Evidence From Debt and Outside Equity Financing in Early Stage Firms
    by Mircea Epure & Martí Guasch

  • 2016 地域四半期gdpの推計に向けた諸課題
    by Mitsuhiro OKANO & Yoshihisa INADA

  • 2016 Low-Cost Aerial Transport in Europe
    by Badicu Georgiana Daniela & State Violeta

  • 2016 The Relationship Between Board Characteristics and Environmental Disclosure: Evidence from Turkish Listed Companies
    by Akbas Halil Emre

  • 2016 Content of Disclosures Concerning Control over Financial Reporting: The Perspective of Polish Listed Companies
    by Gad Jacek

  • 2016 Quasi-Competitiveness of the Audit Services Market in Ukraine: The Aspect of European Integration
    by Inna Makarenko & Oleksiy Plastun

  • 2016 La transparencia organizativa y económica en la Web de las fundaciones: un estudio empírico para España
    by Paloma Del Campo Moreno & Teresa C. Herrador Alcaide & Ana I. Segovia San Juan

  • 2016 The role of the media in disseminating insider-trading news
    by Jonathan L. Rogers & Douglas J. Skinner & Sarah L. C. Zechman

  • 2016 The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements
    by Qianyun Huang & Terrance R. Skantz

  • 2016 Fostering strategic renewal: monetary incentives, merit-based promotions, and engagement in autonomous strategic action
    by Stefan Linder

  • 2016 Strategy implementation through hierarchical couplings in a management control package: an explorative case study
    by Berend Van der Kolk & Tom Schokker

  • 2016 The Role of Accounting and Internal Control in Reducing Bureaucracy in the Public Sector
    by Luminita Ionescu

  • 2016 Basics and Alternatives Concerning the Measurement of Company Performances
    by Cicilia Ionescu & Cornel Ionescu

  • 2016 Possibilities For Conceptualization Of The Contemporary Accounting Theory (Part One)
    by Eleonora Stancheva-Todorova

  • 2016 Budgeting as a Method of Cost Management Using a Residential Community as an Example (Budzetowanie jako metoda zarzadzania kosztami na przykladzie wspolnoty mieszkaniowej)
    by Bartlomiej Juras & Malgorzata Czerny

  • 2016 The risk associated to public enterprises - between probability and reality
    by Nicoleta Moise

  • 2016 The Analysis of the Efficiency of Capital Investments in Trade of Serbia
    by Radojko LUKIC

  • 2016 The Adaptation Of Profit And Loss Account To The Current Requirements Reporting Of The Performances
    by GĂDĂU , Liana

  • 2016 A New Dimension In Activity Reporting And The Performance Of The Enterprise – Non-Financial Reporting
    by GĂDĂU, Liana

  • 2016 Studies On The Materiality And Aggregation, Compensation And Offsetting In Financial Statements
    by GADAU, Liana

  • 2016 Determinants of financial information disclosure: A visualization test by cognitive mapping technique
    by Garoui, Nassreddine

  • 2016 The Role of Accounting and Marketıng in Calculating Customer Lifetime Value on Key Account Management in B2B/Industrial Markets
    by Ekergil, Vedat & Ersoy, Nezihe Figen

  • 2016 Impact of New Standard “IFRS 16 Leases” on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey
    by Öztürk, Meryem & Serçemeli, Murat

  • 2016 The Effects of Interactions between Management Control Systems and Strategy on Firm Performance: An Empirical Study
    by Eker, Melek & Eker, Semih

  • 2016 The Relationships Among Earnings Management, Independent Audit Opinion and Audit Firm Switch: A Research on Manufacturing Industry at Borsa İstanbul
    by Ocak, Murat

  • 2016 The Relationship between Working Capital Management and Profitability: Evidence from Turkey
    by Şamiloğlu, Famil & Akgün, Ali İhsan

  • 2016 Forensic Accounting Versus Expertise Practices in Financial Dispute Litigation: The Sample of Ordu Courthouse
    by Yazarkan, Hakan & Kaygın, Ceyda Yerdelen

  • 2016 Aspects Concerning The Determination Of The Company Value Using The Dcf Method
    by Mariana BANUTA & Mihaela GADOIU

  • 2016 Quality of Disclosed Information with Emphasis on Goodwill Impairment
    by Markéta Boučková

  • 2016 Бухгалтерский Баланс Как Система
    by Vladimir Lukin & Elena Moskalenko

  • 2016 Peculiarities of Reevaluation Results Treatment Pertained to Grounds According to Their Destination
    by Andreea Elena Dreghiciu

  • 2016 Aspects Concerning Financial Debts and Assets’ Evaluation at Fair Value
    by Andreea Elena Dreghiciu

  • 2016 Particularities of Profit and Loss Account Audit and the Production Process in Constructions
    by Marian Grigore

  • 2016 Specific Procedures and Techniques of the Creative Accounting Concerning Tangible Assets Reevaluation
    by Andreea Elena Dreghiciu & Alina Pu?an

  • 2016 Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement
    by Hans B. Christensen & Luzi Hail & Christian Leuz

  • 2016 Aligning Curriculum in Undergraduate Business Education to Integrate World’s Leading Professional Qualifications – Methodology and Limitations
    by Mihail Musov

  • 2016 Cost Allocation Methods for Joint Products and By-products
    by Stoyan Deevski

  • 2016 Fraud, security, and Controls in Small Businesses: A Proposed Research Agenda
    by Robert Stone

  • 2016 Balance sheet classification of compound financial instruments and the judgment of securities market analysts
    by Jorge Vieira da Costa Jr & Alfredo Sarlo Neto & Andrea Bispo da Silva

  • 2016 A comparison of Graham and Piotroski investment models using accounting information and efficacy measurement
    by Nusrat Jahan & John J. Cheh & Il-woon Kim

  • 2016 Analytical Overview on the Romanian Dairy Market in the Context of Economic Changes
    by Iulian Bogdan Dobra & Florina Laura Sandru

  • 2016 The Influence Of The Connections Of Romanian Non-Listed Firms To Tax Havens On Their Profitability
    by Mihai-Bogdan AFRASINEI & Iuliana Eugenia GEORGESCU & Costel ISTRATE

  • 2016 What Drives Corporate Governance Quality In Emerging African Economies? Evidence From Ghana
    by Andrews Owusu

  • 2016 Dynamics of scale effficiency of Indian banks: A deterministic frontier approach
    by Piyush Kumar Singh & Keyur Thaker

  • 2016 Assessment of corporate governance disclosure in the GCC countries using the UNCTAD ISAR benchmark
    by Nermeen F. Shehata

  • 2016 Target Security: A Case Study Of How Hackers Hit The Jackpot At The Expense Of Customers
    by Dorothy A. McMullen & Maria H. Sanchez & Margaret O’Reilly-Allen

  • 2016 A Real World Case Of Identity Theft
    by J. Drew Procaccino & Maria H. Sanchez

  • 2016 Awareness Of Human Resource Accounting Practices And Costing: Evidence From The Philippines
    by Venus C. Ibarra & Corazon A. Cosico

  • 2016 Implementing Enterprise Resource Planning Education In A Postgraduate Accounting Information Systems Cours
    by Kishore Singh

  • 2016 Social And Environmental Accounting: Evidence From The Stock Exchange Of Mauritius
    by Ushad Subadar Agathee & Mootooganagen Ramen

  • 2016 An Examination Of The Impact Of Culture On Ifrs Risk Disclosures For Firms That Cross- List In The U.S
    by Carmen B. Ríos-Figueroa

  • 2016 Requirements to Present-Day Corporations' Reporting: Foreign and Ukrainian Experience
    by Alla Kasych & Ruslan Rozsochan

  • 2016 Problems of Reforming State Statistics of Ukraine
    by Valeriy Zhuk & Yuliya Bezdushna & Borys Melnychuk

  • 2016 Accountant Professional Judgment: Definition of Concepts and Content
    by Vasyl Len & Valentyn Nekhai

  • 2016 Interpretation and Mission of Strategic Managerial Accounting in Management of Enterprises
    by Alvina Oriekhova

  • 2016 Accounting and Analytical Support of Management: Concept and Structure
    by Vasyl Len

  • 2016 Determining the Importance Level of Accounting Information for Investors’ Decision Making
    by Melis Ercan & Emrah Onder

  • 2016 The role of financial reporting and transparency in corporate governance
    by Armstrong, Christopher S. & Guay, Wayne R. & Mehran, Hamid & Weber, Joseph P.

  • 2016 Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili
    by Riccardo Giannetti & Alessandro Marelli

  • 2016 Gauging the Impact of Country-Specific Values on the Acceptability of Global Management Accounting Principles
    by David R. Borker

  • 2016 Divergent effects of external financing on technology innovation activity: Korean evidence
    by Kim, Seokchin & Lee, Hyunchul & Kim, Joongi

  • 2016 Do industrial companies respond to the guiding principles of the Integrated Reporting framework? A preliminary study on the first companies joined to the initiative
    by Ruiz-Lozano, Mercedes & Tirado-Valencia, Pilar

  • 2016 Derivatives usage, securitization, and the crash sensitivity of bank stocks
    by Trapp, Rouven & Weiß, Gregor N.F.

  • 2016 Rank and file employees and the discovery of misreporting: The role of stock options
    by Call, Andrew C. & Kedia, Simi & Rajgopal, Shivaram

  • 2016 The activities of buy-side analysts and the determinants of their stock recommendations
    by Brown, Lawrence D. & Call, Andrew C. & Clement, Michael B. & Sharp, Nathan Y.

  • 2016 Do information releases increase or decrease information asymmetry? New evidence from analyst forecast announcements
    by Amiram, Dan & Owens, Edward & Rozenbaum, Oded

  • 2016 Measuring the probability of financial covenant violation in private debt contracts
    by Demerjian, Peter R. & Owens, Edward L.

  • 2016 The association between corporate general counsel and firm credit risk
    by Ham, Charles & Koharki, Kevin

  • 2016 The confounding effect of cost stickiness on conservatism estimates
    by Banker, Rajiv D. & Basu, Sudipta & Byzalov, Dmitri & Chen, Janice Y.S.

  • 2016 Finance methodology of Free Cash Flow
    by Yaari, Uzi & Nikiforov, Andrei & Kahya, Emel & Shachmurove, Yochanan

  • 2016 New findings on repurchase anomaly — The first-month effect
    by Li, Lingxiang

  • 2016 The effect of overvaluation on investment and accruals: The role of information
    by Hu, Shing-yang & Lin, Yueh-Hsiang & Lai, Christine W.

  • 2016 Analyst coverage and IPO management forecasts
    by Chatalova, Natalia & How, Janice C.Y. & Verhoeven, Peter

  • 2016 Compensation or feedback: Motivating performance in multidimensional tasks
    by Christ, Margaret H. & Emett, Scott A. & Tayler, William B. & Wood, David A.

  • 2016 Ruling Family Political Connections and Risk Reporting: Evidence from the GCC
    by Al-Hadi, Ahmed & Taylor, Grantley & Al-Yahyaee, Khamis Hamed

  • 2016 Culture and Cost Stickiness: A Cross-country Study
    by Kitching, Karen & Mashruwala, Raj & Pevzner, Mikhail

  • 2016 Discussion of “Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements”
    by Filip, Andrei

  • 2016 Do Reviews by External Auditors Improve the Information Content of Interim Financial Statements?
    by Kajüter, Peter & Klassmann, Florian & Nienhaus, Martin

  • 2016 The General Framework Of Accounting Within The Projects Financed From Structural Funds
    by Alina-Georgiana Motoi & Aurelia Dumitru

  • 2016 Basic Accounting in European Projects
    by Alina Georgiana Motoi & Aurelia Dumitru & Liviu Curelaru

  • 2016 UMS 12 Gelir Vergileri Standardý Çerçevesinde Ertelenmiþ Verginin Muhasebeleþtirilmesi
    by Ahmet ÖZCAN

  • 2016 A Sustainability Accounting: Case Study on Exploration, Production and Midstream Activities at Maersk Oil
    by Saeid Homayoun & Faisal F. J. Al-Thani & Sakine Homayoun

  • 2016 Creation of Provision for Doubtful Debts
    by Yuriy Ivanovich Sigidov & Marina Aleksandrovna Korovina & Aleksander Ivanovich Trubilin & Viktor Vilenovich Govdya & Nadezhda Konstantinovna Vasilieva

  • 2016 Risk Disclosure Practices among Malaysian Listed Firms
    by Farahnaz Orojali Zadeh & Siti Zaleha Abdul Rasid & Rohaida Basiruddin & Nor Aiza Mohammmed Zamil & Amin Vakilbashi

  • 2016 An Investigation into the Determinants of Risk Disclosure in Banks: Evidence from Financial Sector of Pakistan
    by Khurram Ashfaq & Rui Zhang & Abdul Munaim & Naveed Razzaq

  • 2016 Do Personnel Stability, Family Business and Auditor Influence Financial Restatement?
    by Kai-Ling Chen & Shen-Ho Chang & Teng-Shih Wang

  • 2016 Du modèle « enabling » au contrôle capacitant:état de l’art et perspectives - From the Enabling MODEL to the Enabling Control, A literature review and prospects
    by Benjamin Benoit & Stéphanie Chatelain-Ponroy

  • 2016 Towards Integrated Reporting: Analysis Of Information Published On The Companies’ Websites That Could Be Part Of The Integrated Reporting
    by Marina Trpeska & Zorica Bozinovska Lazarevska & Atanasko Atanasovski

  • 2016 Benford’S Law In The Case Of Hungarian Whole-Sale Trade Sector
    by Rabeea SADAF

  • 2016 Accounting Policies Effects On Depreciation And Evaluation Of Balance Sheet
    by Andreea Elena DREGHICIU

  • 2016 Determinants Of Financial Structure Of Greek Companies
    by Gargalis PANAGIOTIS

  • 2016 Risks In Public Procurement
    by Lucica SINTEA (ANGHEL)

  • 2016 Internal Control And Monitoring. Concepts, Tools And Models Of Implementation
    by Ana Monica POP

  • 2016 Emphasizing The Performance Management Of The Project Cycle
    by Cristina, VOICU-OLTEANU

  • 2016 Auditor`S Requirements And European Funds
    by Daniel-Petru, VARTEIU

  • 2016 Specific Restrictions And Theoretical Background For Joint-Stock Company Equity
    by CHIRILOV Nelea

  • 2016 Corporate Governance And Strength Of Auditing And Reporting Standards: A Cross-Country Survey

  • 2016 Considerations on the selection and prioritization of information security solutions
    by Maria Cristina RADULESCU

  • 2016 An analysis of budgetary goals impacting organizational performance
    by Cheok MUI YEE & Edward WONG SEK KHIN & Kamisah ISMAIL

  • 2016 Transfer pricing documentation – an efficient measure for combating the base erosion and profit shifting?
    by Liliana FELEAGA & Ioana NEAC?U

  • 2016 Research Regarding the Use of IT Instruments in Financial Audit
    by Cristina CARANICA

  • 2016 Graphic Evaluation Of Copyright And Of Relations By The Method Of Discounted Cash-Flow (Dcf)
    by Paula-Angela VIDRA?CU & Oana Camelia IACOB & Ana-Maria VOLINTIRU & Marinela GEAMANU

    by Ion CROITORU

    by Ion CROITORU

  • 2016 Analysts’ Forecasts and Asset Pricing: A Survey
    by S.P. Kothari & Eric So & Rodrigo Verdi

  • 2016 Etyczny aspekt teorii normatywnych rachunkowosci / Ethical Aspect of the Normative Theories of Accounting
    by Beata Rogowska

  • 2016 An Original Assessment Tool for Transparency in the Public Sector Based On the Integrated Reporting Approach
    by Cristina Alexandrina Stefanescu & Tudor Oprisor & Mara Andreea Sintejudeanu

  • 2016 Archival Analysis of Corporate Social Responsibility Research: The Romanian Perspective
    by Camelia I. Lungu & Chirata Caraiani & Cornelia Dascalu & Dan Turcu & Mihaela Turturea

  • 2016 The Role of the Stakeholders in the Institutionalization of the CSR Reporting In Romania
    by Raluca Gina Guse & Alina Almasan & Cristina Circa & Madalina Dumitru

  • 2016 Introduction to the Special Issue on Corporate Social Reporting In Central and Eastern Europe
    by Catalin Nicolae Albu & Cagnur Balsari & Joanna Krasodomska

  • 2016 An Empä°Rä°Cal Analysä°S Of Audä°T Delay Ä°N Turkey
    by Emir Tuncay Turel

  • 2016 Public Entities Through The Looking Glass: A Disclosure Assessment Study On Romanian Municipalities
    by Tudor Oprisor & Cristina-Silvia Nistor

  • 2016 Using Activity Based Costing For Investment Decisions
    by Teodor Hada & Radu Matei Todoran & Teodora Maria Avram

  • 2016 Predictive Analytics Of The Fraud Prevention And Detection At Asf Level
    by Constan?a Iacob & Ersilia Catrina

  • 2016 Paradigm Of Accounting Change
    by Constan?a Iacob & Marin Mirea

  • 2016-04 Sistemas de contabilidad de gestión y desempeño de joint ventures internacionales: rol positivo de la experiencia de los directivos
    by Porporato, Marcela

  • 2016 (Volume XVIII) An Assessment Of The Transparency Level In Romanian Public Universities
    by Andrei-Razvan CRISAN

  • 2016 (Volume XVIII) An Etymological Approach To The Moldavian Chart Of Accounts
    by Radu-Daniel LOGHIN

  • 2015 Employment and wage insurance within firms: Worldwide evidence
    by Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano

  • 2015 Nachhaltigkeitsberichterstattung von Kreditinstituten
    by Hacker, Eva & Schmitz, Sebastian

  • 2015 Impact of Sustainability Performance on Financial Performance: An Empirical Study of Global Fortune (N100) Firms
    by Nazim Hussain

  • 2015 Information asymmetry reduction in opaque contexts: Evidence from debt and outside equity financing in early stage firms
    by Mircea Epure & Martí Guasch

  • 2015 The system of analytical triggers in anti-crisis management
    by Vladimir Chaya

  • 2015 Accounting learning preferences: the role of visualisation
    by Mouhcine Tallaki & Enrico Bracci & Monia Castellini

  • 2015 The Influence of Partners? Views on Chinese Auditors? Judgments Related to Professional Scepticism
    by Sammy Xiaoyan Ying & Chris Patel

  • 2015 The impact of moral intensity dimensions in ethical decision making process of Albanian accounting students
    by Loreta Bebi

  • 2015 National Regulations And Implementation Of International Accounting Solutions In The Practice Of Small And Medium Enterprises. The Example Of Poland And Italy
    by Katarzyna ?wietla & Mario Nicoliello

  • 2015 Study on the relationship between the quality of external audit - financial performance, solvency and risk management in the Romanian banking system
    by Mariana Nedelcu (Bunea)

  • 2015 Shadow Banking, Relationship Banking, and the Economics of Depression
    by Antonio Bianco

  • 2015 AN EMPIRICAL INVESTIGATION REGARDING THE ETHICS OF EARNINGS MANAGEMENT (International Conference "Recent Advances in Economic and Social Research", 13-14 mai 2015, București)
    by Alina Beattrice Vladu

  • 2015 PERCEPTIONS OF PROFESSIONAL ACCOUNTANTS REGARDING ACCOUNTING POLICIES (International Conference "Recent Advances in Economic and Social Research", 13-14 mai 2015, București)
    by IOANA Herbei (MOȚ)

  • 2015 Internal Sources of Financing Companies on the Basis of Static and Dynamic Indicators: Comparative Analysis
    by Pavlović, Radica & Bukvić, Rajko & Gajić, Aleksandar

  • 2015 Forensic Accountant and Auditor Knowledge and Skills Requirements for Task Performance Fraud Risk Assessment in the Nigerian Public Sector
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

  • 2015 Relationship Banking, Shadow Banking, and the Economics of Depression
    by Bianco, Antonio

  • 2015 Employment and Wage Insurance within Firms: Worldwide Evidence
    by Andrew Ellul & Marco Pagano & Fabiano Schivardi

  • 2015 The Value Relevance of Accounting Figures in the Oil & Gas Industry: Cash Flow or Accruals?
    by Misund, Bård & Osmundsen, Petter

  • 2015 Accounting for Oil and Gas Exploration Activities: A Triumph of Economics over Politics
    by Misund, Bård

  • 2015 Vertical Integration and Value Relevance: Empirical Evidence from Oil and Gas Producers
    by Misund, Bård

  • 2015 Target ratcheting
    by Van der Stede, Wim

  • 2015 25th anniversary conference management accounting research
    by Van der Stede, Wim

  • 2015 Introduction: accounting matters
    by Van der Stede, Wim

  • 2015 Production versus revenue efficiency with limited tax capacity: theory and evidence from Pakistan
    by Best, Michael Carlos & Brockmeyer, Anne & Kleven, Henrik Jacobsen & Spinnewijn, Johannes & Waseem, Mazhar

  • 2015 Points to consider when self-assessing your empirical accounting research
    by Evans, John Harry & Feng, Mei & Hoffman, Vicky B. & Moser, Donald V. & Van der Stede, Wim A.

  • 2015 Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China
    by Macve, Richard

  • 2015 Who and what really counts? Stakeholder prioritization and accounting for social value
    by Hall, Matthew & Millo, Yuval & Barman, E

  • 2015 Budgeting in Times of Economic Crisis
    by Becker , Sebastian D & Mahlendorf , Matthias D & Schäffer , Utz & Thaten , Mario

  • 2015 Media Bias and the Persistence of the Expectation Gap: An Analysis of Press Articles on Corporate Fraud
    by Lesage , Cédric & Stolowy , Hervé & Cohen , Jeffrey & Ding , Yuan

  • 2015 Management Control in Service Activities: A 'New Frontier'?
    by Malleret , Véronique

  • 2015 Revisiting 30 Years of SMA Literature: What Can We Say, Think and Do?
    by Malleret , Véronique & De La Villarmois , Olivier

  • 2015 When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment
    by Becker , Sebastian

  • 2015 Employment and Wage Insurance within Firms: Worldwide Evidence
    by Ellul, Andrew & Pagano, Marco & Schivardi, Fabiano

  • 2015 Dinero, circuito monetario y estado estacionario en la economía monetaria de producción
    by Hernando Matallana

  • 2015 Testing the violation of conservatism accounting principle. Case study on Romanian listed entities
    by Ovidiu Constantin BUNGET & Eusebiu Raducu BUREANA

  • 2015 Internal Audit And Risk Assessment Connected With The Going Concern Assumption
    by Ruslana Dimitrova

  • 2015 Technological Peculiarities And Audit Improvement Under The Conditions Insolvency
    by Ruslana Dimitrova

  • 2015 Empirical Analysis Of The Profitability And Indebtedness In Listed Companies - Evidence From The Federation Of B&H
    by Dragan Gabric

  • 2015 Influencing Factors on Earnings Management, Empirical Evidence from Listed German and Austrian Companies
    by Thomas Dilger & Sabine Graschitz

  • 2015 The Extension of the Accounting Objective over the Intellectual Potential
    by Liana GÂDÃU

  • 2015 Application of Activity based Costing and Balanced Scorecard Models in a Biscuit Industry for Sustainable Competitive Advantage
    by Rishi DWIVEDI & Ankit AGARWAL & Shankar CHAKRABORTY

  • 2015 From Performance Measurement to Strategic Management Model: Balanced Scorecard
    by Cihat SAVSAR

  • 2015 Financial Management of the Company Treasury Department During the Current Economic Crisis
    by GEORGESCU Floarea

  • 2015 The connection between the information system and financial control
    by Dinu Octavian Nicolescu

  • 2015 The proper factors that determine the risk
    by Nicoleta Moise

  • 2015 A review of accounting research in the Asia Pacific region
    by Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci

  • 2015 The Analysis of Efficiency of Managing Inventories in Trade in Serbia
    by Radojko LUKIC

  • 2015 The Analysis of Profit per Employee in the Trade of Serbia
    by Radojko LUKIC

  • 2015 The transposition of the balance sheet to financial and functional balance sheet. Research and development
    by GĂDĂU, Liana

  • 2015 The Relevance of Fair Value Across Countries: Firms Listed in Lisbon and Madrid Stock Exchange
    by Veiga, José & Fernandes, Joaquim & Gonçalves, Cristina & Andraz, Georgette

  • 2015 The Effect of Advanced Management Accounting Practices on the Competitive Strategies and Performance
    by Yücel, Rahmi & Ahmetoğulları, Kayhan

  • 2015 Measuring the economic performance of socially responsible companies
    by Josefina Fernández-Guadaño

  • 2015 Success factors in Balanced Scorecard implementations – A literature review
    by Lueg, Rainer & Vu, Louisa

  • 2015 Global Reporting Initiative (GRI) and its Reflections in the Literature
    by Petr Petera & Jaroslav Wagner

  • 2015 Modern indicators of financial performance of the company
    by Libuše Svobodová

  • 2015 The main categories of disclosures concerning control over financial reporting: The practice of companies listed on the Warsaw Stock Exchange
    by Gad Jacek

  • 2015 The Aspects of Revaluation of Tangible Assets
    by Andreea Elena Dreghiciu

  • 2015 Managerial Accountability – a Key Factor in the Implementation of Internal Control Systems
    by Elena Doina Dascãlu & Laura Nasta

  • 2015 The Relationship Between Budgets and Performance Measurement Systems
    by Vãrzaru Anca Antoaneta

  • 2015 The Importance of Managerial Accounting for Enterprise Management
    by Sãli?teanu (?tefan) Simona - Florina & Mihãlþan Delia Corina

  • 2015 Meeting Users’ Information Needs through Integrated Reporting
    by Jinga Gabriel & Dumitru Mãdãlina

  • 2015 Connection between the Significance Threshold and the Risk of Audit in Entities in the Constructions Field
    by Grigore Marian

  • 2015 Provisions and Contingencies: Considerations regarding recognition and measurement
    by Dicu Roxana Manuela & Mardiros Daniela Neonila

  • 2015 The Effect Of Globalization On Frameworks And Concepts In Accounting
    by TOTH Kornel & HERCZEG Adrienn & &

  • 2015 Users Needs: A Premise For Corporate Reporting Change
    by Farcas Teodora Viorica & & &

  • 2015 Financial Audit And Benchmarking In The Construction Industry - A Step Towards Performance
    by GRIGORE MARIAN & & &

  • 2015 Integrated Reporting: the Next Step Ahead for a Sustainable Society
    by Radu-Dan Turcu

  • 2015 An Internal Audit Perspective on Differences between European Corporate Governance Codes and OECD Principles
    by Raluca Ivan

  • 2015 Analysis of the Correlation between the Fodder Receipts and the Economical Performances of the Pig Breeding Units
    by Adrian Anica-Popa & Ionut-Florin Anica-Popa & Liana-Elena Anica-Popa

  • 2015 Business ethics. The relevance of value-creating teachings in the contemporary business environment
    by Oana Maria Albescu

  • 2015 Estimating the Value of Political Connection to Malaysia’s Richest Tycoon Companies
    by Wan Sallha Yusoff & Mohd Fairuz Md. Salleh & Azlina Ahmad & Fazli Idris

  • 2015 Internal Control - Crucial Factor in Ensuring the Quality of Financial Information
    by Cornel IONESCU & Cicilia IONESCU

    by Aida R. Lozada Rivera

  • 2015 The Influence Of Innovation And Financial Information In Competitiveness Of Manufacturing Small And Mediumsized Enterprise, La Influencia De La Innovacion Y La Informacion Financiera En La Competitividad De La Pequena Y Mediana Empresa Manufacturera
    by Jorge Antonio Rangel Magdaleno & Luis Aguilera Enriquez & Martha Gonzalez Adame

  • 2015 Profit Return In Civil Aviation And Fleet Insurance: Gaap, Financial Reporting And Tax Applications
    by Onder Kaymaz & Ozgur Kaymaz

  • 2015 Financial Performance Of Micro, Small And Medium Enterprises (Msmes) In The Philippines
    by Rufo R. Mendoza

  • 2015 Control Mechanisms And Accountability Challenges In Nonprofit Organizations
    by Fabian A. Baapogmah & Roger W. Mayer & Wen-Wen Chien & Abolasade Afolabi

  • 2015 Introducing The Concepts Of Sustainability And Corporate Social Responsibility To Accounting Students
    by Maria H. Sanchez

  • 2015 Relationships Between Institutional Ownership, Capital Structure And Research And Development Investment
    by Hsueh-En Hsu & Chiulien C Venezia & Chelsea Schrader

  • 2015 Accounting Knowledge, Practices, And Controls Of Micro, Small And Medium Enterprises: Evidence From The Philippines
    by Venus C. Ibarra & Rodrigo M. Velasco

  • 2015 Do Firms Engage In Aggressive Tax Reporting Prior To Bankruptcy?
    by Wendy Heltzer & Mary Mindak & Mingjun Zhou

  • 2015 An Empirical Investigation Of Audit Committee Effectiveness And Risk Management: Evidence From Saudi Arabia
    by Abdullah Mohammed Alzharani & Abdullah Mohammed Alzharani

  • 2015 La valutazione della ricerca tramite indici bibliometrici: riflessioni da una prospettiva economico-aziendale
    by Marco Giuliani & Stefano Marasca

  • 2015 La manipolazione dei valori di bilancio: pressione del management e tratti personali nell’attività del controller
    by Lorenzo Lucianetti & Valentina Battista

  • 2015 ICT e piccole imprese. Il Cubo della Predisposizione Tecnologica Aziendale
    by Francesca Maria Cesaroni & Domenico Consoli

  • 2015 Business succession and Intellectual Capital Management in family firms
    by Giovanni Bronzetti & Romilda Mazzotta

  • 2015 The Role of Professionalization and Managerialization in Family Business Succession
    by Lucrezia Songini & Paola Vola

  • 2015 Struttura di governance e performance nelle aziende venete: un’analisi empirica
    by Michele Fabrizi

  • 2015 Comparative life cycle assessment of four insulating boards made with natural and recycled materials
    by Benedetta Nucci & Fabio Iraldo

  • 2015 The Usefulness of Cash Budgets in Micro, Very Small and Small Retail Enterprises Operating in the Cape Metropolis
    by Almaree KEMP & Anthea BOWMAN & Berenice BLOM & Charl VISSER & Danelle BERGOER & Dominique FULLARD & Geraldine MOSES & Sheri-Lee BROWN & Johan BORNMAN & Juan-Pierré BRUWER

  • 2015 Competitive Advantages of the Entrepreneur Product in Bank Accounts
    by Ana-Alexandrina POPESCU

  • 2015 CSR reporting practices of Eurozone companies
    by Bonsón, Enrique & Bednárová, Michaela

  • 2015 La oferta de asignaturas de responsabilidad social corporativa y ética empresarial en las titulaciones de finanzas y contabilidad: análisis comparativo con el ámbito de la gestión de organizaciones
    by Larrán Jorge, Manuel & Andrades Peña, Francisco Javier

  • 2015 Matching between revenues and expenses and the adoption of International Financial Reporting Standards
    by Jin, Kai & Shan, Yaowen & Taylor, Stephen

  • 2015 Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectiveness — Evidence from Australia
    by Bryce, Mitchell & Ali, Muhammad Jahangir & Mather, Paul R.

  • 2015 Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC
    by Al-Hadi, Ahmed & Taylor, Grantley & Hossain, Mahmud

  • 2015 The effect of repatriation tax costs on U.S. multinational investment
    by Hanlon, Michelle & Lester, Rebecca & Verdi, Rodrigo

  • 2015 Stock liquidity and managerial short-termism
    by Chen, Yangyang & Rhee, S. Ghon & Veeraraghavan, Madhu & Zolotoy, Leon

  • 2015 Fair value disclosure, liquidity risk and stock returns
    by Roggi, Oliviero & Giannozzi, Alessandro

  • 2015 Textual analysis and international financial reporting: Large sample evidence
    by Lang, Mark & Stice-Lawrence, Lorien

  • 2015 Do scaling and selection explain earnings discontinuities?
    by Burgstahler, David & Chuk, Elizabeth

  • 2015 Evidence that the zero-earnings discontinuity has disappeared
    by Gilliam, Thomas A. & Heflin, Frank & Paterson, Jeffrey S.

  • 2015 Alternative information sources and information asymmetry reduction: Evidence from small business debt
    by Cassar, Gavin & Ittner, Christopher D. & Cavalluzzo, Ken S.

  • 2015 Do financial market developments influence accounting practices? Credit default swaps and borrowers׳ reporting conservatism
    by Martin, Xiumin & Roychowdhury, Sugata

  • 2015 The economic effects of financial derivatives on corporate tax avoidance
    by Donohoe, Michael P.

  • 2015 Is forward-looking financial disclosure really informative? Evidence from UK narrative statements
    by Hassanein, Ahmed & Hussainey, Khaled

  • 2015 Economic consequences of key performance indicators' disclosure quality
    by Elzahar, Hany & Hussainey, Khaled & Mazzi, Francesco & Tsalavoutas, Ioannis

  • 2015 Female directors and earnings management: Evidence from UK companies
    by Arun, Thankom Gopinath & Almahrog, Yousf Ebrahem & Ali Aribi, Zakaria

  • 2015 Business sustainability performance and cost of equity capital
    by Ng, Anthony C. & Rezaee, Zabihollah

  • 2015 Corporate Social Responsibility and Earnings Quality: International Evidence
    by Bozzolan, Saverio & Fabrizi, Michele & Mallin, Christine A. & Michelon, Giovanna

  • 2015 Institutional Investors, Risk/Performance and Corporate Governance
    by Hutchinson, Marion & Seamer, Michael & Chapple, Larelle (Ellie)

  • 2015 Enerji Sektörünün Finansal Analizi: Türkiye ve Avrupa Enerji Sektörü Karþýlaþtýrmasý

  • 2015 A Comparative Study of Financial Performance between Conventional and Islamic Banking in United Arab Emirates
    by Mukdad Ibrahim

  • 2015 Creative Accounting and Financial Reporting: Model Development and Empirical Testing
    by Fizza Tassadaq & Qaisar Ali Malik

  • 2015 A Strategic Framework to Use Payback Period in Evaluating the Capital Budgeting in Energy and Oil and Gas Sectors in Oman
    by Mawih Kareem Al-Ani

  • 2015 Quand des justifications similaires sont utilisées pour promouvoir le budget… et sa remise en cause
    by Nicolas Berland & Vassili Joannides & Yves Levant

  • 2015 Accounting Information Indispensable Source For The Discovery Of Tax Evasion In The Field Of Products Subject To Excise
    by Dorel MATEȘ & Eduard AJTAY & Antonela SANDU (URSACHI)

  • 2015 Do Romanian Mergers Really Create Value?
    by Anca-Simona HROMEI

  • 2015 Cloud Accounting – A New Paradigm Of Accounting Policies
    by Cristina PRICHICI & Bogdan Ş. IONESCU

  • 2015 Some Aspects Regarding The Theories Of Consolidated Financial Statements
    by Carmen NISTOR

  • 2015 The Evolution Of The Return Rates In The Case Of Romanian Merged Companies
    by Anca-Simona HROMEI

  • 2015 The Current State Of Knowledge In The Value Relevance Research Field
    by Carmen- Alexandra BALTARIU

  • 2015 The Impact Of Controls On Financial Reporting Quality
    by Cecilia (DAMOC) NICA & Elena (STANCIU) IONIȚĂ

  • 2015 Entreprendre dans l’économie sociale et solidaire : entre contrôle et créativité ?
    by Sophie Raedersdorf

  • 2015 Case Study Regarding Analysis On The Financial Performance In Terms Of Creditors, Based On Scores, At Comapnies Listed And Traded On Bucharest Stock Exchange Operating In Industry And Constructions, During 2006-2013
    by VASIU Diana Elena & GORSKI Hortensia


  • 2015 Internal Control Management - Key Factor In Objectives
    by PhD. Emilia VASILE & PhD. Ion CROITORU

  • 2015 Preliminary Acceptance Of The Engagement Activities
    by Sorin Sandu VÎNATORU & George CALOTĂ

  • 2015 Techniques And Procedures To Obtain Audit Evidence Assets
    by George CALOTA & Sorin Sandu VINATORU

  • 2015 Timely Loss Recognition and the Value Relevance of the Romanian Listed Companies Considering the IFRS Approach
    by Florin Dobre & Laura Brad & Radu Ciobanu

  • 2015 Contributions to an Improved Framework for Integrated Reporting
    by Tudor Oprisor

  • 2015 Czech Accounting Academia and Practice: Historical Roots and Current Issues
    by Irena Jindrichovska & Dana Kubickova

  • 2015 Implications Of Ifrs Adoption On Earnings Quality, Empirical Case For Romanian Environment
    by Burca Valentin & Mates Dorel

  • 2015 Quality Accounting Principles And Information Implications For The Company’S Management
    by Assoc. Prof. Alina-Teodora Ciuhureanu Ph. D

  • 2015 The Evolution Of Mergers And Acquisitions In Central And Eastern Europe And The Impact Of The Economic Crisis On Them
    by Bogdan Sticlosu Ph. D Student & Bogdan Pîrvulescu Ph. D Student

  • 2015 Value Relevance And The Adoption Of The Ias/ Ifrs Framework – A Literature Review
    by Carmen-Alexandra Baltariu Ph. D Student

  • 2015 Design and Implementation of a Management Control System
    by Anca Antoaneta VARZARU

  • 2015 Profitability Analysis Tourist Hostels
    by Cristiana Tindeche & Romeo Catalin Cretu

  • 2015 The Role Of Management Instruments For The Evaluation And Management Of Activity In A Global Competitive Environment
    by Dalia Simion & Monica Patrutescu

  • 2015 Position And Scope Of Accounting Information System Under Commerce Entities
    by Adrian-Cosmin Caraiman

  • 2015 Employees Stimulation Policies From Accounting And Fiscal Perspective
    by Cristian Dragan & Valeriu Brabete & Carmen Maria Dindiri

  • 2015 Financial Audit -Risks Identified In The Audit Planning Stage
    by Stelian Selisteanu & Nicoleta Mihaela Florea & Radu Buziernescu

  • 2015 Empirical Study Related To Increasing The Accounting Information Quality At The Import-Exportcompanies Through Ifrs Implementation
    by Adriana IOTA & Marioara AVRAM & Magdalena MIHAI

  • 2015 Studies Profitability Of Restaurants
    by Cristiana Tindeche & Romeo Catalin Cretu

  • 2015 The Correlation between External Audit and Financial Performance of Banks from Romania
    by Mariana Nedelcu (Bunea) & Marian Siminica & Carmen ?urlea

  • 2015(XXV) The impact of the economic and financial crisis on the public health food and tourism units in Romania
    by Margareta PENEOASU & Bica ZORLESCU & Cristina ANDREI

  • 2015(XXV) Costs calculated by the ABC system for underlying managerial decisions
    by Bica ZORLESCU & Margareta PENEOASU & Bogdan NEGOESCU

  • 2014 Regulatory Forbearance and the Role of Financial Reporting Transparency during a Bank Crisis
    by Olaf Clemens & Ulrich Schüwer

  • 2014 Detecting Earnings Management Practices in Banks: Evidence from Turkey
    by Elif Ozturk Kilic & Goksel Acar & Ali Coskun

  • 2014 Why do small Chinese firms list on the Frankfurt Stock Exchange?
    by Xu, Hongmei

  • 2014 Performance-sensitive debt: The intertwined effects of performance measurement and pricing grid asymmetry
    by Bannier, Christina E. & Wiemann, Markus

  • 2014 Assumptions for a combination of public value and performance management
    by Salvatore Russo

  • 2014 Reimagining the design in the middle earth: From design driven innovation to design boosted cultural heritage
    by Monica Calcagno & Erika Cavriani

  • 2014 Testing for Distortions in Performance Measures: An Application to Residual Income Based Measures like Economic Value Added
    by Randolph Sloof & Mirjam van Praag

  • 2014 Reporting the Total Quality Management Costs in Compliance With International Financial Reporting Standards
    by Fahri Kursunel & Yunus Ceran

  • 2014 Accounting Of Environmental Costs: A Comparision Of Ready Mixed Concrete Industry And Cement Industry

  • 2014 Déterminants de la qualité du système d'information comptable dans les PME d'une entité décentralisée : Cas de la cité de Mbanza-Ngungu de 2013-2014
    by Mbumba, Richard P. & Mbaka, Ruffin B.

  • 2014 Task Performance Fraud Risk Assessment on Forensic Accountant and Auditor Knowledge and Mindset in Nigerian Public Sector
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

  • 2014 Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

  • 2014 Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

  • 2014 Forensic Accounting Knowledge and Mindset on Task Performance Fraud Risk Assessment
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

  • 2014 Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

  • 2014 An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

  • 2014 Firm Complexity and Post-Earnings-Announcement Drift
    by Barinov, Alexander & Park, Shawn Saeyeul & Yildizhan, Celim

  • 2014 Le modalità di rappresentazione dei joint arrangements nel bilancio consolidato alla luce del principio contabile internazionale IFRS 11
    by Simone TERZANI

  • 2014 Connecting strategy, environmental and social indicators: a study of oil and gas producers
    by Evgeny Varfolomeev & Oleg Marin & Dmitry Bykov & Oleg Karasev & Natalia Velikanova & Elena Vetchinkina & Anastasia Edelkina & Thomas Thurner

  • 2014 Translations in regulatory space: the arenas of regulatory innovation in accounting standard setting
    by Chahed, Yasmine

  • 2014 Introduction: accounting matters
    by Van der Stede, Wim

  • 2014 The relative concentration of bad versus good news flows
    by Athanasakou, Vasiliki E. & Strong, Norman C & Walker, Martin

  • 2014 A theory of income taxation under multidimensional skill heterogeneity
    by Rothschild, Casey & Scheuer, Florian

  • 2014 Top income shares, business profits, and effective tax rates in contemporary Chile
    by Fairfield, Tasha & Jorratt, Michel

  • 2014 The perceived credibility of forward-looking performance disclosures
    by Athanasakou, Vasiliki E. & Hussainey, Khaled

  • 2014 Evaluation logics in the third sector
    by Hall, Matthew

  • 2014 The expressive role of performance measurement systems: a field study of a mental health development project
    by Chenhall, Robert H. & Hall, Matthew & Smith, David

  • 2014 Continued Existence of Cows Disproves Central Tenets of Capitalism?
    by Anagol, Santosh & Etang, Alvin & Karlan, Dean

  • 2014 In Short Supply: Short-Sellers and Stock Returns
    by Beneish, M. D. & Lee, C. M. C. & Nichols, D. C.

  • 2014 Exploring the Role of Instruments in the Transformation of Logics: The Case of Socially Responsible Investment
    by Arjaliès , Diane-Laure

  • 2014 Can we Automate Earnings Forecasts and Beat Analysts?
    by Ball, Ryan & Ghysels, Eric & Zhou, Huan

  • 2014 Rotation And Independent Financial Audit
    by Slavi Genov

  • 2014 Revenue Recognition in Housing and Resort Construction – Issues and Prospects
    by Ivan Apostolov

  • 2014 Sustainability reporting in European cooperative Banks: an exploratory analysis
    by Helena María Bollas Araya & Elies Seguí Mas & Fernando Polo Garrido

  • 2014 Dynamic Modeling - Methods And Techniques For Forecasting Financial Needs In Efficient Management Of The Dairy Units
    by Cristiana BOGDÃNOIU & Laura UNGUREANU

  • 2014 Quality of life: a multifaceted approach. A review of 'Measuring Equitable and Sustainable Well-being in Italy' by Enrico Giovannini and Tommaso Rondinella
    by Tania Georgia Viciu & Antoniu Ovidiu Balint & Carmen Eugenia Costea

  • 2014 Analiza finansowa przedsiębiorstwa bazującego na wiedzy
    by Lesław Niemczyk

  • 2014 The relevance to firm valuation of research and development expenditure in the Australian health-care industry
    by Lorena Mitrione & George Tanewski & Jacqueline Birt

  • 2014 Disclosure incentives, mandatory standards and firm communication in the IFRS adoption setting
    by Marvin Wee & Ann Tarca & Millicent Chang

  • 2014 The Use of Intermediate Management Balances as a Performance Management Tool in Electricity Companies
    by Mihaela DUMITRU & Marian TAICU & Gheorghe SAVOIU

  • 2014 Internal Audit – Managerial Control Relation
    by Vasile ZECHERU

  • 2014 The Analysis of the Efficiency of Trade Costs Management in Serbia
    by Radojko LUKIC

  • 2014 Managing Services In The Field Of Wholesale Of Wood And Construction Materials And Sanitary Equipment In Romania. Case Study: Noua Tei Com
    by Mirela-Ionela PLAVAN

  • 2014 Increasing Financial Audit Quality Using A New Model To Estimate Financial Performance
    by Iulian Viorel Brasoveanu & Florin Dobre & Laura Brad

  • 2014 Sustainable Supplier Selection with A Fuzzy Multi-Criteria Decision Making Method Based on Triple Bottom Line
    by Öztürk, Burcu Avcı & Özçelik , Funda

  • 2014 Testing of Value Relevance of Accounting Measures Based on IFRS in Borsa Istanbul Equity Market
    by Ulusan, Hikmet & Ata, H. Ali

  • 2014 Social accounting in Albania
    by Gentiana Filipi & Vjollca Karapici

  • 2014 Prospects Of Management Accounting And Cost Calculation
    by Marian TAICU

  • 2014 Aspects Of The Stock Valuation And Accounting In Agricultural Units In Romania
    by Mariana BANUTA & Marilena–Ionica RADULICA

  • 2014 An Experimental Study of Overconfidence in Accounting Numbers Predictions
    by Sasson Bar-Yosef & Itzhak Venezia

  • 2014 Some aspects regarding meaning of intermediate management balances
    by Ilie Răscolean & Alin Monea

  • 2014 Some aspects regarding balance sheet analysis
    by Ilie Răscolean & Alin Monea

  • 2014 Measurement Indicators of the Value Creation within a company from the Romanian Seaside Hotel Industry
    by Trandafir Raluca-Andreea & Mirea Marioara

  • 2014 Using the “Efficient Frontier” in Analyzing the Activity of a Sample of Hotels from the Romanian Seaside
    by Trandafir Raluca-Andreea

  • 2014 Aspects Regarding the Accounting Information
    by Sãli?teanu (?tefan), Simona - Florina

  • 2014 Linguistic Issues Regarding the Financial Reporting in Romania
    by Nichita Elena Mirela

  • 2014 IAS 29 "Financial Reporting in Hyperinflationary Economies" - Analysis and Implications of Accounting, Tax and Legal
    by Dãucianu (Avram) Mihaela

  • 2014 What’s the main role of the Internal Audit in the Corporate Governance of a firm?
    by Carata? Maria Alina & Spãtariu Elena Cerasela

  • 2014 Innovative Techniques in Internal audit
    by Carata? Maria Alina & Spãtariu Elena Cerasela

  • 2014 SMEs Financial Reporting in European Union: Steps towards a More Harmonized Reporting
    by Buculescu (Costicã) Maria Mãdãlina & Stoica Anamaria

  • 2014 Internal Audit Function, Organizational Culture and Their Influence on Corporate Governance
    by Spãtariu Elena Cerasela & Carata? Maria Alina

  • 2014 Use of Internal Control by the Management for the Evaluation of Information Contained in Annual Financial Statements
    by Pãtruþescu Monica & ªerban Claudiu

  • 2014 Methodological Study on the Calculation of Pilot Indicators and their Role for the Management of an Energy Producing Entity
    by Isac Leti?ia Maria

  • 2014 Tangible Assets Audit in Construction Entities
    by Grigore Marian

  • 2014 Povizion’s Model for Salary Benefits Granted under the Collective Work Agreement
    by Negoescu Gheorghe

  • 2014 Corporate Governance Challenges in a Transitional Economy. Case Study: Romania
    by Carata? Maria Alina & Spãtariu Elena Cerasela

  • 2014 The Stock Audit Of The Entities Of The Construction Field

  • 2014 Summary Of Theories In Capital Structure Decisions
    by Herczeg Adrienn

  • 2014 Financing Aspects Of The Hungarian General Manufacturers In 2010-2012
    by Herczeg Adrienn

  • 2014 The Sampling Process In The Financial Audit .Technical Practice Approach

  • 2014 Swot Analysis On Sampling Method

  • 2014 Evaluation of High Educational Institutes Economic Impact with Satellite Accounting: An Empirical Application in Greece
    by Mihail N. Diakomihalis

  • 2014 Accounting Standards and Market Value of Firms with Pension Plans
    by Sara Paralta

  • 2014 A Review of the Current Literature on Executive Compensation: New Insights and Understandings
    by Phillip C. James

  • 2014 From Performance Measurement to Strategic Management Model: Balanced Scorecard
    by Cihat SAVSAR

  • 2014 The Importance of the Sustainability of Environmental Accounting

  • 2014 The Neutrality Of The Forward-Looking Information,La Neutralidad De La Informacion Previsional
    by Oscar Suarez Fernandez

  • 2014 Ifrs For Sme’S: Fashion Movement Or Route To Convergence Niif Para Pymes: Movimiento Fortuito O Ruta A La Convergencia?
    by Aida Lozada Rivera & Carmen Rios Figueroa

  • 2014 Fraud Education: A Module-Based Approach For All Business Majors
    by Sean Andre & Aaron Pennington & Becky L. Smith

  • 2014 Internet Financial Disclosure: Evidence From Saudi Arabia And Oman
    by Mohamed A. K. Basuony & Ehab K. A. Mohamed

  • 2014 Accounting And Auditing Practices In Nongovernmental Organizations: Evidence From Fiji
    by Arvind Patel & Pranil Prasad

  • 2014 Explanations for the gap between management accounting rules and routines: An institutional approach
    by Robalo, Rui

  • 2014 Going private transactions by U.S.-Listed Chinese companies: What drives the premiums paid?
    by Chen, Yea-Mow & Huang, Ying Sophie & Wang, David K. & Wu, Chun-Chou

  • 2014 Do managerial behaviors trigger firm exit? The case of hyperactive bidders
    by Rahaman, Mohammad M.

  • 2014 The association between related-party transactions and control–ownership wedge: Evidence from Korea
    by Kang, Minjung & Lee, Ho-Young & Lee, Myung-Gun & Park, Jong Chool

  • 2014 Corporate social responsibility and stock price crash risk
    by Kim, Yongtae & Li, Haidan & Li, Siqi

  • 2014 Industry concentration and corporate disclosure policy
    by Ali, Ashiq & Klasa, Sandy & Yeung, Eric

  • 2014 Accounting conservatism and managerial risk-taking: Corporate acquisitions
    by Kravet, Todd D.

  • 2014 The role of bank monitoring in borrowers׳ discretionary disclosure: Evidence from covenant violations
    by Vashishtha, Rahul

  • 2014 Outside directors and board advising and monitoring performance
    by Kim, Kyonghee & Mauldin, Elaine & Patro, Sukesh

  • 2014 Production efficiency uncertainty and corporate credit risk: Structural form credit model perspectives
    by Chen, Tsung-Kang & Liao, Hsien-Hsing & Chen, Wei-Lun

  • 2014 Price and earnings momentum: An explanation using return decomposition
    by Mao, Mike Qinghao & Wei, K.C. John

  • 2014 Firm opacity and financial market information asymmetry
    by Ravi, Rahul & Hong, Youna

  • 2014 The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China
    by Kuo, Jing-Ming & Ning, Lutao & Song, Xiaoqi

  • 2014 The Effect of the Internal Audit and Firm Performance: A Proposed Research Framework
    by Ebrahim Mohammed Al-Matari & Abdullah Kaid Al-Swidi

  • 2014 Divulgación del valor en riesgo (VaR) previo a la crisis en el sector bancario español
    by Pablo Farías

  • 2014 Gobierno ético: conceptualización e implementación en las organizaciones
    by Juliana Toro Arias & María Del Pilar Rodríguez Córdoba & Juan Sebastián Correa Meneses

  • 2014 Aplicación contable del valor presente en el contexto venezolano
    by Heiberg Andrés Castellanos Sánchez

  • 2014 Presença dos pilares da teoria da estruturação na controladoria com o processo de convergência contábil
    by Dalci Mendes Almeida & Ilse Maria Beuren

  • 2014 Costs Calculation Of Target Costing Method
    by Sebastian UNGUREANU

  • 2014 The Role Of The Pressure Exercised By Accounting Information Users In The Development Of Financial-Accounting Engineering
    by Laura – Maria POPESCU & Ileana NISULESCU

  • 2014 The Integrated Reporting Framework: Between Challenge And Innovation
    by Tudor OPRIŞOR

  • 2014 Overall Performance - By Creating Value
    by Valentina Dorina BOGDAN

  • 2014 Rolul Informatiei Contabile In Definirea Unor Masuri Organizatorice In Perioada De Recesiune Economica
    by Lucica SINTEA (ANGHEL)

  • 2014 New Requirements For Increasing The Quality Of Financial Audit Missions
    by Niculina, STANESCU

  • 2014 Auditing Of European Funded Projects
    by Niculina, STANESCU

  • 2014 Current Liabilities as an Internal Control Item in a Company Using Computer Technologies
    by Svitlana Ivanivna Travinska

  • 2014 Real Activities Manipulation and Subsequent Accounting Performance ---Yes, the Manipulating Direction Matters
    by Ching-Lung Chen & Pin-Yu Lin & Pei-Yu Weng

  • 2014 Subsequent Events And Their Importance In Drawing Up Annual Financial Statements
    by Daniel Botez

  • 2014 The development of accounting and application of IFRS in the Czech Republic
    by Irena Jindrichovska & Dana Kubickova & Sarka Kocmanova

  • 2014 Comparative Analysis Of Audit Report Types On Theconsolidated Financial Statements
    by Attila Tamas Szora

  • 2014 Evaluation – Key Objective Of Accounting Activity. Realities Perceived In Romanian Organisations
    by Prof.Alina-Teodora Ciuhureanu Ph. D

  • 2014 The Application Of Professional Judgment On Determining The Cost Of Fixed Tangible Assets Obtained By Onerous Title
    by Prof. Cristian Dragan Ph. D & Assist.Prof. Valeriu Brabete Ph. D & Assist.Master’s Student Carmen Maria Dindiri

  • 2014 Accounting Treatments Related To The Economic Operations Generated By The Quality Cost Management
    by Assoc. Prof. Valeriu Brabete Ph. D & Assoc. Prof. Cristian Dragan Ph. D & Assist. Oana Staiculescu Ph. D & Assist. Adriana Iota Ph.D Student

  • 2014 Alternatives Of The Historic Cost In The Evaluation Process Of Quality Costs
    by Valeriu Brabete & Cristian Dragan & Oana Staiculescu

  • 2014 Opportunities For Optimizing The Cost Of Quality
    by Magdalena Mihai & Adriana Iota & Oana Staiculescu

  • 2014 From ABC to Time Driven Activity Based Costing for outpatient clinics
    by Constanta Iacob & Camelia Constantin

  • 2014 Board Characteristics Best Practices and Financial Performance. Evidence from the European Capital Market
    by Victor-Octavian Müller & Ionel-Alin Ienciu & Carmen Giorgiana Bonaci & Crina Ioana Filip

  • 2014 Accounting for Crises
    by Venky Nagar & Gwen Yu

  • 2014(XXIV) Empirical evidence on cross-country differences in explaining accruals anomaly
    by Diana MURESAN & Monica Ioana POP SILAGHI

  • 2014(XXIV) Cost Structure Complexity And Stock Prices Volatility: An Analysis Of Possible Relationship Among Italian Listed Companies In The Period Of Crisis
    by Francesco PAOLONE

  • 2014 (Volume XVI) Valuation and creative accounting
    by Maria Madalina VOINEA & Anca-Simona HROMEI

  • 2013 Accounting conservatism in the post-IFRS period: Do provisions matter?

  • 2013 Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings
    by Henselmann, Klaus & Scherr, Elisabeth & Ditter, Dominik

  • 2013 Investigating the determinants of experts' tax aggressiveness: Experience and personality traits
    by Blaufus, Kay & Zinowsky, Tim

  • 2013 How will the court decide? Tax experts and the estimation of tax risk
    by Blaufus, Kay & Bob, Jonathan & Trinks, Matthias

  • 2013 CEO turnover, earnings management and value relevance. A theoretical analysis on the Italian context
    by John M. Barrios & Marco Fasan & Daniele Macciocchi

  • 2013 Financial Analysts' Forecast Accuracy: Do valuation methods matter?
    by Elisa Cavezzali & Ugo Rigoni

  • 2013 Proximity to Hubs of Expertise in Financial Analyst Forecast Accuracy
    by Elisa Cavezzali & Jacopo Crepaldi & Ugo Rigoni

  • 2013 The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Yussof, Rushami Zien

  • 2013 Forensic Accounting Knowledge and Skills on Task Performance Fraud Risk Assessment: Nigerian Public Sector Experience
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

  • 2013 An Examination of Task Performance Fraud Risk Assessment on Forensic Accountant Knowledge and Mindset in Nigerian Public Sector
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Ahmad, Hartini

  • 2013 How does profitability get affected by working capital management in food and beverages industry?
    by Thapa, Priya Darshini Pun

  • 2013 Actuarial Valuation of Pension Schemes- An Irish Perspective
    by Bridget McNally & Tom O'Connor

  • 2013 Fair re-valuation of wine as an investment
    by Fabian Y.R.P. Bocart & Christian M. Hafner & &

  • 2013 Introduction: accounting matters
    by Van der Stede, Wim

  • 2013 Calculating failure: the making of a calculative infrastructure for forgiving and forecasting failure
    by Kurunmaki, Liisa & Miller, Peter

  • 2013 Too big to fail and too big to succeed: accounting and privatisation in the Prison Service of England and Wales
    by Mennicken, Andrea

  • 2013 Defying Gravity: Costly Signaling to Mislead or to Inform?
    by Beneish, Messod Daniel & Capkun, Vedran & Fridson, Martin S.

  • 2013 Fair re-valuation of wine as an investment
    by BOCART, Fabian & HAFNER, Christian

  • 2013 Financial Signaling and Earnings Forecasts
    by Iuliia Brushko

  • 2013 Accounting for Intellectual Property Products: International Guidelines for National Economic Accounting and U.S. Rules for Financial Accounting
    by Dylan G. Rassier

  • 2013 Dynamics of Governing IT Innovation in Singapore:A Casebook
    by Gary Pan

  • 2013 Reporting gratuitously acquired funds in economic organizations
    by Lyubomira Dimitrova

  • 2013 Diagnóstico económico-financiero de la empresa cooperativa: (Un estudio comparado de los años 2004 y 2007)
    by Pedro Carmona Ibáñez & Julián Martínez Vargas & José Pozuelo Campillo

  • 2013 Drivers of change in management accounting practices in an ERP environment
    by Benita M. Gullkvist

  • 2013 Critical Analysis of the Cost Calculation System Used in Iron and Steel Industry in Libya
    by ABDELKARIM Abdelali

  • 2013 The Role of Managerial Accounting in the Management Process
    by BUFAN Ioana-Diana

  • 2013 The Connection Between Economic Information and the Informational System in Credit Institutions
    by CORNEAN Andra Nicoleta

  • 2013 Environmental Performance of Companies in the Iron and Steel Industry. Accounting Aspects
    by ABDELKARIM Abdelali

  • 2013 The Accounting – Taxation Relationship In The Opinion Of The Financial – Accounting Services Providers
    by Carmen ANTON & Cristinel CONSTANTIN

  • 2013 Models for Analyzing the Business Solvency under Economic Crisis Conditions
    by Victor Troacă

  • 2013 Corporate Governance – A Key Element of the Entity
    by Florin Constantin Dima & Corina Maria Ducu

  • 2013 Web Sitesi Maliyetlerinin Turkiye Muhasebe Standartlari Acisindan Incelenmesine Yonelik Bir Uygulama
    by Seckin GONEN, & Goktug YUCETURK

  • 2013 The Company Overall Performance Accounting and Some Statistical Management Tools
    by Marian TAICU & Gheorghe SAVOIU & Malvina FLOREA

  • 2013 The Influence of Working Assets Efficiency Management on the Profitability of Trade in Serbia
    by Radojko LUKIC

  • 2013 Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards
    by Bozkurt, Orhan & İslamoğlu, Mehmet & Öz, Yaşar

  • 2013 The Factors Affecting Information Technology Usage Behavior of Tax Office Employees in the Black Sea Region of Turkey
    by Yilmaz, Emine & Aktaş, Sonnur & Özer, Gökhan & Özcan, Murat

  • 2013 Effects Of Governance On Corporate Ethics: A Cross-Country Investigation
    by Cristina Boța-Avram

  • 2013 Prospective Payment Systems And Evolution Of Management Control In French Hospitals: An Overview
    by Jérôme LARTIGAU

  • 2013 Motivation of Czech Employees by the Balanced Scorecard of the Multinational Company - an Empirical Study
    by Barbora JANASOVÁ

  • 2013 Romanian Accounting - A Tale of Two Standards
    by Marius Deac

  • 2013 Correlation Analysis of the Audit Committee and Profitability Indicators
    by Melinda Timea Fülöp

  • 2013 Performance Analysis on Intermediary Balance Management Panel
    by Ungureanu Sebastian

  • 2013 Aspects Regarding the Relevance of the Performance Measurement Indicators
    by Þaicu Marian & Dumitru Mihaela

  • 2013 Case Study on the Accounting Policies Used by Companies Listed on the Bucharest Stock Exchange (BSE) Tier I
    by Tãnasã Florentin & Prodan-Palade Doina

  • 2013 Solvency Margin in Insurance Field – The Need for IFRS Compliance
    by Sahlian Daniela Nicoleta & Stanila Georgiana Oana & Ispas Simona

  • 2013 Diversity and Consensus on the Status of Accounting
    by Niþoi (Barbu) Nicoleta & Barbu Costel & Nistor Ion

  • 2013 Accounting Policies Influence Upon the Position and Financial Performance in an Enterprise
    by Mãnescu Dragotoiu Mileva Valentina & Þogoe Greti Daniela & Avram Veronel

  • 2013 Views on the Internal Control System of Public Entities
    by Lenghel Radu Dorin

  • 2013 Views on the Internal Control System of Economic Entities
    by Lenghel Radu Dorin

  • 2013 Briefing in History of Audit and Financial Reporting
    by Dobre Florin, & Popa Adriana Florina & Laura Brad

  • 2013 Financial Reporting under XBRL and the Impact on the Financial Audit
    by Dobre Florin & Vîlsãnoiu Daniel & Popa Adriana Florina

  • 2013 Addressing the Concept of Performance and its Quantification in Romanian and French Vision
    by Cãlean Ioana & Rof Leti?ia Maria

  • 2013 Evaluation of Knowledge-based Assets in the Modern EconomyAbstract:A great challenge of modern economy is the valuation of intangible assets and special knowledge asset. Emergence of the modern economy has been accompanied by plans doctrinal formulation of a series of distinctive concepts to justify the company's performance based on a relationship of cause and effect. Cases were identified in the presence of certain resources not recognized in the accounting plan and have been treated as assets. The concept of invisible assets described gathers information based assets, namely: technology, customer trust, image and reputation, organizational culture and management skills. Information is also an important factor in the modern economy of production. It is about both form and substance of intellectual capital as a separate item in the computer. The hardest decision of the assessment remains the choice of the most appropriate methods for valuing assets based on knowledge
    by Pepi Mitica

  • 2013 The Predictive Analysis of Going Concern Business at the level of Economic EntitiesAbstract:Accounting estimations, predictions and evaluations need consistancy when applying accounting principles. The accounting principles represent a main element in the structure of accounting theory. They make a unitary whole being complementary, and the development of accounting works under normal conditions depends on their correct and integral application. In business environment the principle of going concern is not only as an accounting principle, but also as an absolutely necessary element in the quarantee of financial accounting information. For the users of accounting information there must be clear the reason for which a company is considered to continue its business, which are the assumptions leading to this conclusion and which are the risks for which real developments are different from estimations. The risks about going concern are evident with some economic entities and subtle with others. Therefore, going concern of an economic entity is assured if the risks are prevented and correctly managed
    by Morariu Ana & Petroianu Grazia-Oana & Dãucianu (Avram) Mihaela

  • 2013 Considerations on the Auditing of Tangible AssetsAbstract:As for the most significant audit procedures and audit tests (content procedures), regarding the auditing of tangible assets, they are represented by: the revision of audit planning works (section B) with the purpose of establishing if the evaluation of inherent risks and control risks related to tangible assets should be or not adjusted; they analyse the accounting policies elaborated by the audited entity for the management of tangible assets accounting; they draw up the ”main table” of tangible assets; they draw up the ”statement of tangible assets entries”; they draw up the ”statement of tangible assets exits”; obtain a detailed statement regarding revaluations; obtain a detailed statement regarding the modernization of tangible assets; analyse the depreciation of tangible assets, etc
    by Lenghel Radu Dorin

  • 2013 Internal Audit, Internal Control and Organizational Culture – Active Ingredients in Conquering the CrisisAbstract:The global financial crisis has determined significant changes among financial regulators and market’s participants all over the world. While the main priority was to repair the image of firms involved in financial scandals, we have begun to foresee companies’ preoccupation for changing their culture. Internal audit becomes a crucial factor in organizational changing process. The present paper highlights new internal audit functions, which operate in a close coordination with internal control. Both internal audit and internal control represent active ingredients for effective corporate governance. Our research findings demonstrate that the effective corporate governance and organizational culture are inextricably interrelated
    by Carata? Maria Alina & Spãtariu Elena Cerasela & Trandafir Raluca Andreea

  • 2013 Profitability And Sources Of General Manufacturers In 2009-2011
    by Herczeg Adrienn

  • 2013 Using Dependency Structure Matrix In Optimazing Financial Audit Process
    by Popa Adriana Florina & Vilsanoiu Daniel & Dobre Florin & Stanila Oana Georgiana

  • 2013 Role Of Internal Auditing In Risk Management In The Public Sector And Local Entities - Case Study Bihor County
    by Dana Simona Gherai & Diana Elisabeta Balaciu & &

  • 2013 Legal Treatment In The Management Of Forest Resources
    by Dãnescu Tatiana & Cãlean Ioana & Sîrb Lucian &

  • 2013 The Relevance Of Accounting Information Generated By The Application Of Ias 29 Related To Shareholders Capital
    by Bunget Ovidiu Constantin & Dumitrescu Alin Constantin & Deliu Delia &

  • 2013 The Analysis Of The Real Estate Investments In The Current Economic Environment
    by Hristea Anca Maria & & &

  • 2013 Financial Reporting, between Common Sense and Legal Standards [Raportarea financiară, între bun simţ şi normare juridică]
    by Iuga Vasile

  • 2013 Forming the Strategic Potential for Development of Machine-building Enterprises: The Balanced Scorecard in Use
    by Roman Poberezhnyi

  • 2013 Some Observations on Research on the Benefits to Nations of Adopting IFRS
    by Philip Brown

  • 2013 Interference between Financial Reporting and Corporate Governance Policy
    by Victor Munteanu & Marlena Neagu & Cristina Maria Gheorghian

  • 2013 International Accounting Standards on Business Combinations and Their Implementation in the Accounting in Romania
    by Iuliana Cenar & Letitia Maria Isac

  • 2013 Systemes Comptables Dans Le Contexte De La Mondialisation
    by Loredana Oana Hutanu (Toma)

  • 2013 Does cash flow affect investment? Evidence from the romanian capital market
    by Andriana Putintica & Carmen Giorgiana Bonaci

  • 2013 La Contabilidad Pública en América Latina y el Devengo en Ecuador
    by Jazmín Sánchez & David Pincay

  • 2013 The Effect Of Cultural Knowledge In The Perception Of Auditors: Internal Controls And Fraud, Efecto Del Conocimiento Cultural En La Percepcion De Los Auditores: Controles Internos Y Fraude
    by Carmen Rios Figueroa

  • 2013 This paper empirically tests the relation between a firm’s degree of accounting conservatism and its level of operating risk. This paper constitutes the first empirical study in the accounting literature to test the risk signaling theory of accounting conservatism which is recently proposed by Wang, O hOgartaigh and van Zijl (2010), who argue that a firm optimally selects a degree of accounting conservatism in order to signal its own operating risk to the capital market. Consistent with the signaling theory, this paper reports empirical evidence that US firms with a lower level of operating risk are more likely to adopt a higher level of accounting conservatism than are firms with a higher level of operating risk. This finding indicates that a signaling separating equilibrium indeed exists in the capital market, where firms use accounting conservatism as a signaling device. The findings of this paper highlights the important economic role that accounting conservatism plays in reducing the capital market’s information asymmetry with regard to the firm’s operating risk
    by Richard Zhe Wang

  • 2013 Time Evolution Analysis And Forecast Of Key Performance Indicators In A Balanced Scorecard
    by Bernard Morard & Alexandru Stancu & Christophe Jeannette

  • 2013 Does Experience Affect Auditors’ Professional Judgment? Evidence From Puerto Rico
    by Carmen B. Ríos-Figueroa & Rogelio J. Cardona

  • 2013 Capital Gains Taxation And Stock Market Investments: Empirical Evidence
    by Akinloye Akindayomi

  • 2013 Effect of Packing Cost on The Sales Price and Contribution Margin
    by Gulsah ATAGAN & Suleyman YUKCU

  • 2013 Financial restatements by Canadian firms cross-listed and not cross-listed in the U.S
    by Kryzanowski, Lawrence & Zhang, Ying

  • 2013 Monitoring and corporate disclosure: Evidence from a natural experiment
    by Irani, Rustom M. & Oesch, David

  • 2013 An experimental investigation of reputation effects of disclosure in an investment/trust game
    by Lunawat, Radhika

  • 2013 Information disclosure, CEO overconfidence, and share buyback completion rates
    by Andriosopoulos, Dimitris & Andriosopoulos, Kostas & Hoque, Hafiz

  • 2013 The separation of ownership and control and corporate tax avoidance
    by Badertscher, Brad A. & Katz, Sharon P. & Rego, Sonja O.

  • 2013 Understanding discretion in conservatism: An alternative viewpoint
    by Roychowdhury, Sugata & Martin, Xiumin

  • 2013 Bundled forecasts in empirical accounting research
    by Rogers, Jonathan L. & Van Buskirk, Andrew

  • 2013 The cultural system and integrated reporting
    by García-Sánchez, Isabel-María & Rodríguez-Ariza, Lázaro & Frías-Aceituno, José-Valeriano

  • 2013 How do accounting standards and insiders' incentives affect earnings management? Evidence from China
    by Zhang, Yuyang & Uchida, Konari & Bu, Hua

  • 2013 The relationship between international financial reporting standards, carbon emissions, and R&D expenditures: Evidence from European manufacturing firms
    by Apergis, Nicholas & Eleftheriou, Sofia & Payne, James E.

  • 2013 The effect of administrative pay and local property taxes on student achievement scores: Evidence from New Jersey public schools
    by Mensah, Yaw M. & Schoderbek, Michael P. & Sahay, Savita P.

  • 2013 Debt and taxes: Evidence from the real estate industry
    by Barclay, Michael J. & Heitzman, Shane M. & Smith, Clifford W.

  • 2013 The Disciplining Effect of the Internal Control Provisions of the Sarbanes–Oxley Act on the Governance Structures of Firms
    by Goh, Beng Wee & Li, Dan

  • 2013 Le contrôle de gestion des clubs de football professionnel
    by François Meyssonnier & Myriam Mincheneau

  • 2013 Les motivations au découplage:l’exemple de l’introduction de L’IFRS 8
    by Dragos Zelinschi & Yves Levant & Nicolas Berland

  • 2013 Bankruptcy Risk in IFRS Era. Case Study on BSE Companies
    by Valentin BURCA

  • 2013 Accounting and Financial Reports in the Gambling Monopoly - Measures for a Moral Economic System
    by Riana Iren RADU & Violeta ISAI

  • 2013 ¿Los medios de comunicación en Colombia son una industria creadora de valor?
    by Jorge Alberto Rivera Godoy & Ana Milena Padilla Ospina

  • 2013 Explicación contamétrica de las dinámicas patrimoniales desde una concepción social
    by Campo Alcides Avellaneda Bautista & José Joaquín Ortiz Bojacá

  • 2013 Validez espacial de las normas jurídicas: una mirada a la legislación tributaria venezolana
    by Tania Zulay Bencomo Escobar

  • 2013 Estándares internacionales y educación contable
    by Lina Marleny López Sánchez

  • 2013 Cost Type Information - Efficiency Result Of Information Provided By Management Accounting
    by Marius Nicolae MICULESCU

  • 2013 Natura Și Impactul Riscului De Fraudă Asupra Companiilor
    by Florentin-Emil TANASĂ

  • 2013 The Key Characteristics of Financial Reporting in the European System of Central Banks
    by Valentina Ivanović

  • 2013 Ifrs 10, the key issue of accounting and disclosure standards
    by Carlo Calandrini

  • 2013 An Analysis Framework for Defining the Required IT&C Competencies for the Accounting Profession
    by Catalin Georgel TUDOR & Mirela GHEORGHE & Mirela OANCEA & Robert SOVA

  • 2013 The Soviet Accounting Bulletin, 1973-1983
    by David ALEXANDER

  • 2013 Gri Compliance And Prerequisites Of Integrated Reporting For Asian-Pacific Companies
    by Ioana - Maria Dragu & Adriana Tiron- Tudor

  • 2013 Students Attitudes Regarding The Ethics Of Earnings Management Activities: An Empirical Investigation
    by Dan Dacian Cuzdriorean

  • 2013 Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals
    by Dan Dacian Cuzdriorean

  • 2013 The Cost Information Relevance In The Decision Foundation
    by Sorina Simona Bumbescu & Liliana Paschia (Dinca)

  • 2013 Analysing The Similarities Between Oecd Principles Versus European Corporate Governance Codes - An Internal Audit Perspective
    by Cristina Bota-Avram & Paula Ramona Rachisan

  • 2013 Smoothing Behavior Of Firms In Times Of Crisis: Empirical Evidence From The Spanish Economic Environment
    by Alina Beattrice Vladu & University

  • 2013 Machiavellianism And Short-Term Earnings Management Practices
    by Alina Beattrice Vladu & Barcelona

  • 2013 Improving Human Resources Reporting In Non For Profit Organizations
    by Nicolae Todea1 & Delia Corina Mihaltan2

  • 2013 Predicting Earningsusing Cost Accounts Ratios: Evidence From Manufacturing Listed Firms
    by John Sorros

  • 2013 Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis
    by Ioan Pop & Szilveszter Fekete & Dan Dacian Cuzdriorean

  • 2013 Fair Value Measurement Disclosures: Particularities In The Context Of Listed Companies And European Funding
    by Dumitru Matis & Maria Ionela Damian & Carmen Giorgiana Bonaci

  • 2013 Quality Of Financial Reporting In Accordance With Ias 7 ”Cash Flow Statement”
    by Assoc. Prof. Victoria Firescu Ph.D & Prof. Jenica Popescu Ph.D

  • 2013 Impact Of Ifrs Transition On Firm-Valuation, An Accruals Analysis On Bse Companies
    by Ph.D, Student Valentin Burca & Ph.D, Professor Mariana Nagy

  • 2013 Implementation Of Ifrs In Romania – Past, Present And Perspectives
    by Valeriu Brabete & Magdalena Mihai & Cristian Dragan & Adriana Iota

  • 2013 Evolution Of The Concept Of Accounting Estimation And Evaluation
    by Claudiu Serban & Monica Patrutescu & Ovidia Doinea

  • 2013 Analysing the sustainability of the entities quoted on the B.S.E. using accounting sustainability measures
    by Florentin Caloian

  • 2012 Applying Benford's Law to individual financial reports: An empirical investigation on the basis of SEC XBRL filings
    by Henselmann, Klaus & Scherr, Elisabeth & Ditter, Dominik

  • 2012 La cooperazione sociale in Italia: un’overview
    by Michele Andreaus & Chiara Carini & Maurizio Carpita & Ericka Costa

  • 2012 Occupy the System! Societal Constitutionalism and Transnational Corporate Accounting
    by Moritz Renner

  • 2012 The Mediating Effect between Some Determinants of SME Performance in Nigeria
    by Popoola, Oluwatoyin Muse Johnson & Shehu, Aliyu Mukhtar & Aminu, Ibrahim Murtala & Nik Mat, Nik Kamariah & Nasiru, Abdullahi & Tsagem, Musa Muhammad Tsagem & Kura, Kabiru Maitama

  • 2012 Does the Latin Corporate Governance Model perform worse than others in preventing earnings management?
    by Carlos F. Alves & Ernesto Fernando R. Vicente

  • 2012 Consistent Valuation Cash Flow
    by Uzi Yaari & Andrei Nikiforov & Emel Kahya & Yochanan Shachmurove

  • 2012 The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing: Implications for Insurers and Pension Funds
    by Clara Severinson & Juan Yermo

  • 2012 Interest rates in community-managed microfinance: How the poorest Africans earn sixty percent return on their savings
    by Rasmussen, Ole Dahl

  • 2012 Risk culture in financial organisations: an interim report
    by Ashby, Simon & Palermo, Tommaso & Power, Michael

  • 2012 Remembering the future: entrepreneurship guidebooks in the US, from meditation to method (1945-1975)
    by Giraudeau, Martin

  • 2012 Blind Man's Buff: On the Search of the Optimal Capital Structure
    by Ignacio Velez-Pareja, Felipe Mejia-Pelaez, James W. Kolari & Felipe Mejia-Pelaez & James W. Kolari

  • 2012 Una aproximacion a la manipulacion de los resultados en las PYMES espanolas
    by Antonio Somoza Lopez

  • 2012 Accounting For Vine Massifs And Government Donations Connected With Them And Its Effect On The Taxation Of The Enterprise
    by Nadya Kostova

  • 2012 The Impact of Business Intelligence Tools on Performance: A User Satisfaction Paradox?
    by Bernhard Wieder & Maria-Luise Ossimitz & Peter Chamoni

  • 2012 Joint Audit and Accuracy of the Auditor's Report: An Empirical Study
    by Julia Baldauf & Rudolf Steckel

  • 2012 The impact of Romania’s accession to the European Union on the accounting and tax information
    by Lucia PALIU-POPA

  • 2012 Methods and techniques regarding the audit of financial standing
    by Maria Madalina SALOMIA

  • 2012 Financial accounting systems - ratio between accounting organisation system and informatic approach
    by Diana-Elena CODREANU & Ionela POPA & Cristina TENOVICI & Denisa PARPANDEL

  • 2012 Managerial Decisions Taken On Public Health Entities May Be Based On Information Draw From The Income Statement

  • 2012 Case Study Regarding The Assistance Of An Auditor To A Stock Count

  • 2012 Directions For Improvement Of Managerial Accounting Economic Entities In Romania, In The Current Economic Context

  • 2012 Evaluation Of International Financial Reporting Standards Application For Non Financial Institutions: The Case Of Albania

  • 2012 Relative Performance Measurement of Researchers: The Impact of Data Source Selection
    by Matthias Meyer & Rüdiger W. Waldkirch & Michael A. Zaggl

  • 2012 The Effects of Application of Lean Concept in Retail
    by Radojko LUKIC

  • 2012 Who Benefits From Funds Of Hedge Funds? A Critique Of Alternative Organizational Structures In The Hedge Fund Industry (Ii)
    by 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)
    by Yang CAO & Joseph P. OGDEN & Cristian I. TIU

  • 2012 Managerial Accounting And Environmental Performance Of Bakery Companies
    by Constanta IACOB & Marian TAICU

  • 2012 Valuating copyrights as fundamental elements of corporate identity
    by Josef Malý & Ondřej Machek

  • 2012 Main Coordinates of Accounting Profession Co-Opetitional Model
    by Marioara Avram & Greti Daniela Țogoe

  • 2012 Relationships Among Components of Engagement Risk
    by Evren Dilek Sengur

  • 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)
    by Serife Onder & Huseyin Ergin

  • 2012 Beyond The Allure Of Budgeting: Assessing The Suitability Of Budget For Organisational Performance In The 21st Century
    by Uzoechi Nwagbara

  • 2012 Financial Annual Statements – Source of Information for Determining the Company’s Financial Position and Performance
    by Avram Veronel & Puican Liliana & Avram Marioara

  • 2012 Accounting Information in Analisys of Economic Activity and Decision Making System
    by ªerban Claudiu & Simion Dalia & Pãtruþescu Monica

  • 2012 Methods and Options for Recognizing and Measuring Liabilities
    by ªerban Claudiu & Pãtruþescu Monica & Armãºelu Sabin

  • 2012 Result Computation In Terms Of Simulated Options
    by Stanila Oana Georgiana & Popa Adriana Florina & Dobre Florin

  • 2012 The Importance Of Financial Audit and Reporting On The Predictions Of Companies’ Performance On The Bucharest Stock Exchange
    by Popa Adriana Florina & Dobre Florin & Brad Laura

  • 2012 Cost Information – an Objective Necessity in Optimizing Decision Making
    by Petre Mihaela – Cosmina & Petroianu Grazia - Oana

  • 2012 Possibilities to Increase the Funding of the Healthcare System in Romania
    by Miculescu Marius-Nicolae

  • 2012 Particularities of Cost Calculation in Services
    by Lenghel Radu Dorin

  • 2012 Considerations regarding the Settlement of Inventory Differences
    by Lenghel Radu Dorin

  • 2012 Actual Dimensions of International, European Union and Romanian Experience in the Use of Satellite Accounts
    by Costuleanu Carmen Luiza & Sandu Gabriela & Berheci (Grosu) Maria

  • 2012 New Customer Demands – Chalenge for Accounting Track in Business Faculties
    by Chersan Ionela-Corina

  • 2012 The Performance Analysis
    by Trandafir Raluca Andreea & Truicã Luiza Denisa & Spãtariu Elena Cerasela

  • 2012 Particularities of the Romanian Money Laundering Phenomenon
    by Condrea Elena

  • 2012 The Matrix of Romania’s Underground Economy. Working without Legal Documents
    by Condrea Elena

  • 2012 The Role of Accounting Information in the Decision Making Process
    by Petroianu Grazia – Oana

  • 2012 Some Considerations Over the Simplification of Costs Calculation for Small and Medium-Size Entities
    by Lenghel Radu Dorin

  • 2012 Some Accountancy Considerations Over the Cession of Claims
    by Lenghel Radu Dorin

  • 2012 The New Approach of Qualitative Characteristics of Accounting Information in Financial Reporting
    by Gãdãu Liana

  • 2012 Intelligent Systems and Accounting Knowledge in Forestry Units: A Qualitative-Heuristic Approach
    by Postolache (Maleº) Daniela

  • 2012 Quality Of Accounting Information To Optimize The Decisional Process
    by Miculescu Corina & Miculescu Marius Nicolae

  • 2012 Some Considerations Over The Internal Control In The Context Of Current Accountancy Regulations
    by Lenghel Dorin Radu

  • 2012 Intenational Research Regarding Creative Accounting
    by Grosanu Adrian & Rachisan Paula Ramona & Berinde Sorin Romulus

  • 2012 Changes Caused By Computerization In Accounting Management
    by Danciu Radu & Deac Marius

  • 2012 Qualitative Study Regarding The Relationship Between Corporate Governance And Creative Accounting
    by Berinde Sorin & Rachisan Paula Ramona & Grosanu Adrian

  • 2012 Importance And Vulnerability Of True And Fair View In The Romanian Accounting Environment -Case Study
    by Vladu Alina Beattrice & Matis Dumitru

  • 2012 Is Gratuitousness A Reason For Joining An Educational Master Programme In Audit? Survey Evidence Using Statistical Methods
    by Span Georgeta Ancuta & Popa Irimie Emil & Mare Codruta & Dragos Cristina

  • 2012 Value Relevance Of Group Financial Statements Based On Entity Versus Parent Company Theory: Evidence From The Largest Three European Capital Markets
    by Muller Victor-Octavian

  • 2012 A Statistical Approach Of Perceptions Of Master Accountancy Graduates Concerning Early Career Experiences
    by Mare Codruta & Dragos Cristian & Popa Irimie Emil & Span Georgeta Ancuta

  • 2012 The Relationship Between Accounting And Taxation - The Romanian Accounting Environment
    by Cuzdriorean Dan Dacian & Albu Catalin Nicolae & Albu Nadia

  • 2012 European Harmonization Of Consolidated Financial Statements Regulations?
    by Baltariu Carmen-Alexandra & Cirstea Andreea

  • 2012 Working Capital Management and Firm Listing Status
    by Seraina Anagnostopoulou

  • 2012 La factura deportiva. Diseño e implantación de un modelo de cálculo de costes para los servicios deportivos municipales/The Sport Bill. Design and Implementation of a Costing Model for Municipal Sports Services

  • 2012 Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?
    by Masaki Kusano

  • 2012 The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan
    by Noriyuki Tsunogaya & Parmod Chand

  • 2012 Green Accounting from a Budget Perspective
    by Adriana-Mihaela Gornea & Radu-Daniel Loghin

  • 2012 Corruption - An Inhibiting Factor For The Efficient Implementation Of Structural Funds In Romania
    by Leontina Pavaloaia

  • 2012 The Relationship Between Structural Equation Modeling And Balanced Scorecard: Evidence From A Swiss Non Profit Organization
    by Bernard Morard & Alexandru Stancu & Christophe Jeannette

  • 2012 Do Small and Medium Sized Enterprises Match Their Assets and Liabilities? Evidence from Portugal
    by Jan Bartholdy & Cesario Mateus & Dennis Olson

  • 2012 The Role Of The Forensic Accountant In A Medicare Fraud Identity Theft Case
    by Maria Sanchez

  • 2012 The Role Of The Expert Witness In Accounting Fraud Cases
    by Maria H. Sanchez & Shirley Wei Zhang

  • 2012 A Structured Pedagogy For Integrating Generalized Audit Software Into The Auditing Curriculum
    by Nirosh Kuruppu

  • 2012 An Empirical Analysis Of Market Reaction To Corporate Accounting Malfeasance
    by Liz Washington Arnold & Peter Harris

  • 2012 Finding The Outer Limits Of Irs Accounting Discretion: The Kollman Case
    by Deborah K. Jones & Albert D. Spalding, Jr.

  • 2012 The Foreign Equity in Banking Industry and the Effectiveness of Corporate Governance: Essential or a Soap Opera?
    by Banu Dincer

  • 2012 Make-or-Buy Decisions: What Choice for an Accounting Services in a Developing Country?
    by Serge Valant Gandja & Christophe Estay

  • 2012 Earnings announcements and attention constraints: The role of market design
    by Chakrabarty, Bidisha & Moulton, Pamela C.

  • 2012 Evidence on the determinants and economic consequences of delegated monitoring
    by Beatty, Anne & Liao, Scott & Weber, Joseph

  • 2012 The implied cost of capital: A new approach
    by Hou, Kewei & van Dijk, Mathijs A. & Zhang, Yinglei

  • 2012 An empirical test of spatial competition in the audit market
    by Numan, Wieteke & Willekens, Marleen

  • 2012 The information content of annual earnings announcements and mandatory adoption of IFRS
    by Landsman, Wayne R. & Maydew, Edward L. & Thornock, Jacob R.

  • 2012 Does Regulation FD work? Evidence from analysts' reliance on public disclosure
    by Kross, William J. & Suk, Inho

  • 2012 Value relevance of earnings, book value and dividends in an emerging capital market: Kuwait evidence
    by Al-Hares, Osama M. & AbuGhazaleh, Naser M. & Haddad, Ayman E.

  • 2012 Board of Directors, Audit Committee Characteristics and Performance of Saudi Arabia Listed Companies
    by Yahya Ali Al-Matari & Abdullah Kaid Al-Swidi & Faudziah Hanim Bt Fadzil & Ebrahim Mohammed Al-Matari

  • 2012 El potencial de los estudios retóricos en la investigación contable
    by Fabián Leonardo Quinche Martín

  • 2012 Efectos del debido proceso en la formulación de la NIIF 13: mediciones a valor razonable
    by Martha Liliana Arias Bello & Edgar Emilio Salazar Baquero

  • 2012 Teoria Da Estrutura De Propriedade: Redes Sociais Em Periódicos Internacionais De Alto Impacto
    by Delci Grapegia Dal Vesco & Ilse Maria Beuren

  • 2012 A Measure to the Operational Performance of International Hotels in Taiwan: DEA and Malmquist Approach
    by Yuan-ho Lee & Lung-Tan Lu & An-De Sung

  • 2012 Corporate Governance in Turkey: Issues and Practices of High-Performance Companies
    by Belverd E. NEEDLES, Jr. & Ahmet TUREL & Evren Dilek SENGUR & Asli TUREL

  • 2012 Bridging the Gap between Accounting Academic Research and Practice: Some Conjectures from Romania
    by Catalin Nicolae ALBU & Serban TOADER

  • 2012 A Profile of JAMIS Publications between 2006 and 2012. Reflections on the Journey towards Internationalization
    by Nadia ALBU & Camelia Iuliana LUNGU

  • 2012 Small Business Development During The Crisis
    by Sorin Briciu & Constantin Groza & Alina Putan

  • 2012 The Principle Of Business Continuity In Terms Of Financial Audit
    by Tamas Attila Szora & Joldos (Udrea) Ana-Maria & Dobra Iulian & Turta Irina

  • 2012 Harmonization Of Goodwill Reporting Practice In The Consolidated Financial Statements Of Romanian Groups
    by Carmen-Alexandra Baltariu & Andreea Cirstea

  • 2012 The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation
    by Dan Dacian Cuzdriorean & Dumitru Matis

  • 2012 Advanced Costing Methods And Their Utility In Organizing Management Accounting
    by Letiția Maria Rof

  • 2012 Considerations concerning the influence of foreign trade activities on getting financial and accounting information
    by Magdalena MIHAI & Cristian DRAGAN & Valeriu BRABETE & Adriana IOTA

  • 2012 The Accountant And Fiscal Point Of Viev Concerning Some Of The Tva Paying Persons Obligations
    by Maria Sandu

  • 2012 Creative Accounting In The Context Of An “Efficient” Management
    by Mihaela Cristina Gheorghe

  • 2012 An Operational Model To Analyze The Evolution Of Wage Bill For Smes In Romania
    by Anca Antoaneta Varzaru

  • 2012 Evolution In Time Of An Economic Entity’S Performance
    by Andra Cornean & Ioana Bufan

  • 2011 How to Ensure Consistency between Discount Rates and Cash Flows?
    by Sergei Vasilievich CHEREMUSHKIN

  • 2011 High-growth cooperatives: Financial profile and key factors for competitiveness
    by Oriol Amat & Jordi Perramon

  • 2011 Understanding Contract Audits: An Experimental Approach
    by Robert M.M. Bertrand & Arthur J.H.C. Schram & Eddy H.J. Vaassen

  • 2011 Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë
    by Govori, Fadil

  • 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
    by Duran-Vazquez, Rocio & Lorenzo-Valdes, Arturo & Ruiz-Porras, Antonio

  • 2011 Innovativeness and intangibles in transition: the case of Slovenia
    by Verbic, Miroslav & Polanec, Sašo

  • 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
    by 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
    by Duran-Vazquez, Rocio & Lorenzo-Valdes, Arturo & Ruiz-Porras, Antonio

  • 2011 Do comprehensive performance measurement systems help or hinder managers' mental model development?
    by Hall, Matthew

  • 2011 Regional Patterns of Intangible Capital, Agglomeration Effects and Localised Spillovers in Germany
    by Kurt Geppert & Anne Neumann

  • 2011 Optimal Capital Structure for Finite Cash Flows
    by Ignacio Vélez Pareja & Felipe Mejia-Pelaez & James W. Kolari

  • 2011 Analytical Solution for Optimal Capital Structure in Perpetuities
    by Joseph Tham & Ignacio Velez Pareja & James Kolari

  • 2011 Eigenkapitalausstattung in den Neuen Ländern teilweise höher als in Westdeutschland
    by Schulz, H. & Titze, Mirko & Weinhold, M.

  • 2011 The application of the fair value concept in accounting
    by Venelin Georgiev

  • 2011 Accounting – from antiquity till present day
    by Anelia Galinova

  • 2011 Accounting Policies And Financial Analysis Interdependences - Empirical Evidence
    by Nino Serdarevic

  • 2011 Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business
    by Theofanis Karagiorgos & George Drogalas & Nikolaos Giovanis

  • 2011 Internal Audit Essential Component In The Structure Of A Modern Company

  • 2011 The Pros And Cons Of Internet Banking: A Short Review
    by Ioannis KOSKOSAS

  • 2011 The Pros And Cons Of Internet Banking: A Short Review
    by Ioannis KOSKOSAS

  • 2011 Who Benefits From Funds Of Hedge Funds? A Critique Of Alternative Organizational Structures In The Hedge Fund Industry (I)
    by 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)
    by Yang CAO & Joseph P. OGDEN & Cristian I. TIU

  • 2011 Green Accounting – A New Dimension In The Performance And Activity Reporting Of The Enterprise
    by MAN, Mariana & GADAU, Liana

  • 2011 Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack
    by Ozer, Gokhan & Yilmaz, Emine

  • 2011 The Corporate Social Responsibility Disclosure: A Study of Listed Companies in Bangladesh
    by Rouf, Md. Abdur

  • 2011 The Relevance of Theoretical Concepts in Practice: A Study of Management Accounting Concepts in 130 Large Swedish Companies
    by Bredmar, Krister

  • 2011 What has been said, and what remains to be said, about the balanced scorecard?
    by Lucia Clara Banchieri & Fernando Campa Planas & Maria Victoria Sanchez Rebull

  • 2011 Transfer Pricing of Intangible Assets and R&D Services in Service Level Agreement
    by Tomáš Brabenec

  • 2011 The Public Interest from the Perspective of the Accounting and Auditing Profession: General Well-being vs. Private Benefit
    by Dana Kovanicová

  • 2011 A critical analysis of the contents of the IFRS for SMEs - a South African perspective
    by Daniel Petrus Schutte & Pieter Buys

  • 2011 IASB Framework Regarding the Harmonization of Financial Statements
    by Nicoleta-Cornelia Bran (Stan) & Sorina-Geanina Mărgărit (Stănescu) & Nicoleta Eftene

  • 2011 Improving the Quality of the Information Presented in Financial Statements by Using Information Technology
    by Vasile Dumitraș

  • 2011 The Profit and Loss Account Through the Romanian Accounting Regulations. From European to International
    by Mariana Man & Liana Gădău

  • 2011 Borrowing Costs – Object of IPSAS Review
    by Nistor Cristina Silvia & Deaconu Adela

  • 2011 The Income Statement: The Image of Financial Performance of a Public Health Entity
    by Miculescu Marius-Nicolae & Miculescu Corina

  • 2011 Study on Accounting for Assets use Change
    by Lenghel Radu Dorin

  • 2011 Tax Evasion - the Main Component of the Underground Economy Matrix in Romania
    by Condrea Elena

  • 2011 Views on the Purpose of Management Accounting in the Romanian Energy Sector
    by Rof Letiþia Maria & Stanciu Ionela Cornelia

  • 2011 The Normalization Process of Recognition of the Elements in the Financial Statements. The Credibility and Relevance of Information
    by Gâdau Liana

  • 2011 Performance Audit and its Role in Improving the Management
    by Durdureanu Corneliu & Cîndea Moise

  • 2011 Creativity in Business Ethics and Financial Accounting of the Romanian Organizations
    by Demian Gabriela & Joldos Ana Maria & Pintilie Corneliu

  • 2011 Significant Historic Reference Points on Accountancy at Global Level
    by Cîndea Moise & Durdureanu Corneliu & Ciurariu Gabriela

  • 2011 Improvement of Managerial Accounting in Electricity Industry by Applyng the ABC Method (Activity Based Costing)
    by Rof Letiþia Maria & Stanciu Ionela Cornelia

  • 2011 The Contribution of Accountancy Intelligence to the Development of the Economic Intelligence
    by Petroianu Grazia – Oana

  • 2011 General Issues Concerning the Reconciliation of the Accounting Earnings with the Taxable Earnings
    by Paliu - Popa Lucia & Cosneanu Lavinia

  • 2011 Participatory Governance In The Public Healthcare Systems Of The Scandinavian And Baltic Countries
    by Stefanescu Aurelia & Mocanu Mihaela & Turlea Eugeniu

  • 2011 The Typology Of Regional Mergers From The Perspective Of Financial-Accounting Aspects

  • 2011 A New Aproach Of Conceptual Framework For General Purpose Financial Reporting By Public Sector Entities
    by Nistor Cristina

  • 2011 Auditor Rotation - A Critical And Comparative Analysis
    by Mocanu Mihaela & Stefanescu Aurelia & Turlea Eugeniu

  • 2011 Study Regarding The Influence Of Romanian Accounting Regulations On Creative Accounting Techniques

  • 2011 Current State And Evolution Perspectives For Management Accounting In The Energy Sector By Implementing The Abc Method
    by Rof Letitia Maria & Farcane Nicoleta

  • 2011 Evidence From The German Capital Market Regarding The Value Relevance Of Consolidated Versus Parent Company Financial Statements
    by Muller Victor - Octavian

  • 2011 A Longitudinal Analysis Regarding The Evolution Of Profit Tax Regulations In Romania - An Empirical View
    by Cuzdriorean - Vladu Dan Dacian & Albu Catalin Nicolae & Albu Nadia & Fekete Szilveszter

  • 2011 Who Benefits from the Adoption of IFRS?
    by Shin'ya Okuda

  • 2011 Accounting Standards and Global Convergence Revisited: Social Norms and Economic Concepts
    by Shizuki Saito

  • 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
    by Parte Esteban, Laura & Such Devesa, Mª Jesús

  • 2011 Should Last In First Out Inventory Valuation Methods Be Eliminated?
    by Peter Harris

  • 2011 Mark-To-Market And The Widening Gap Between Financial And Tax Accounting
    by Albert D. Spalding, Jr

  • 2011 Student Learning Perceptions: Evidence From An Introductory Accounting Course
    by Bonnie P. Stivers & Emmanuel Onifade & Ruthie Reynolds

  • 2011 Optimal Financial Key Performance Indicators: Evidence From The Airline Industry
    by Ganna Demydyuk

  • 2011 Financial Accounting Regulation And Executive Compensation Design
    by Wei Zhou & Hui Zhou

  • 2011 Organization Politics and the Role of Accounting
    by Nikos Sykianakis & Athanasios Bellas

  • 2011 ¿Cómo podemos distinguir a los vendedores éticos de los que no lo son?: Implicaciones para el proceso de selección y formación de los comerciales
    by Román Nicolás, Sergio & Rodríguez Herrera, Rocío

  • 2011 Target ratcheting and effort reduction
    by Bouwens, Jan & Kroos, Peter

  • 2011 How Wastes Influence Quality Management
    by Gratiela Dana BOCA & Hasan GOKKAYA

  • 2011 References on the Study and Research of Public External Operational Audit of Structural Non-reimbursable Funds an Epistemological Approach
    by Emil LUNGEANU & Constantin AFANASE

  • 2011 The ways of perfection managerial accounting and cost calculation
    by Gheorghe Lepadatu

  • 2011 High-growth cooperatives: financial profile and key factors for competitiveness
    by Oriol Amat & Jordi Perramon

  • 2011 Environment Of Accouting Science: A Comparative Between Anglo-Saxon And Continent Europe
    by Cemal Elitas & Feyyaz Yildiz & Mustafa Uc

  • 2011 Audit Fee Econometrical Models An Overview Of The Auditing Research Literature
    by Oana Raluca Ivan

  • 2011 Auditing Fair Values In A Sensitive Socio-Economical Context
    by Nicoleta Farcane & Delia Deliu & Maria Gheorghian

  • 2011 Fair Value Empirical Studies: An Overview On Acconting Research Literature
    by Carmen Giorgiana Bonaci & Adriana Tiron Tudor

  • 2011 Changes In Financial And Accounting Environment In Albania And The Impact On Practitioners
    by Rezarta Shkurti (Perri) & Brikena Leka (Gjoni) & Rovena Bahiti & Msc. Elfrida Manoku (Gishto)

  • 2011 Kaizen Costing Method And Its Role In The Management Of An Entity
    by Leti?ia Maria Rof

  • 2011 The Cooperation System Ensuring The Internal Audit Function An European Concept For An Efficient Organising Of The Internal Public Audit Activity
    by Mariana Gîrbaci & Marioara Mirea

  • 2011 The Calculation Of The Wage Bill And Personnel Costs: Between Theory Rigors And Practical Requirements
    by Anca Antoaneta Varzaru & Mihai Varzaru

  • 2011 Views On The Application Of Cost Calculation Methods Based On The Constant Ratio Principle In The Bakery Industry
    by Marian Taicu

  • 2011 The Accountant And Fiscal Point Of View On The Depreciation And The Adjustments For The Depreciation Of Tangible Assets
    by Maria Sandu

  • 2011 Analysis And Prognosis Of Costs - Support In Making Decisions
    by Cerasela Pîrvu & Anca Mehedin?u & Cristian Pîrvu

  • 2011 Balanced Scorecard – Sustainable Development Tool
    by Leontina Beţianu & Sorin Briciu

  • 2011 The European Business Market Past Present And Future
    by Stefan Aurel RAILEANU & Alexandru BOTICA

  • 2011-2012 Similarities and disparities between Romanian individual and consolidated financial group statements
    by Florentin - Emil Tanasa & Doina Prodan (Palade)

  • 2010 Cost of Equity and Weighted Average Cost of Capital for Perpetuities, with Constant Growth
    by Felipe MEJIA-PELAEZ & Ignacio VELEZ-PAREJA

  • 2010 Company's Valuation in an Emerging Economy - Case Study TIMANCO S.A
    by Ignacio VELEZ-PAREJA & Joseph THAM

  • 2010 Mantıklı Eylem Teorisi (MET) ile muhasebecilerin bilgi teknolojisi kullanımına yönelik bir uygulama
    by Gökhan ÖZER & Emine YILMAZ

  • 2010 Information asymmetries and the value-relevance of cash flow and accounting figures: empirical analysis and implications for managerial accounting
    by Rapp, Marc Steffen

  • 2010 Estimación de los Flujos de Transporte de Mercancías Interregionales Trimestrales mediante Técnicas de Interpolación Temporal
    by Gallego López, Nuria & Llano, Carlos & Pérez García, Julian

  • 2010 A perspective on the recent developments in international financial reporting
    by Dima (Cristea), Stefana Maria & David, Delia

  • 2010 Are Overconfident CEOs Better Innovators?
    by Hirshleifer, David & Low, Angie & Teoh, Siew Hong

  • 2010 The Impact of the Financial Crisis on Defined Benefit Plans and the Need for Counter-Cyclical Funding Regulations
    by Juan Yermo & Clara Severinson

  • 2010 The dark side of outside directors: Do they quit when they are most needed?
    by Rüdiger Fahlenbrach & Angie Low & René M. Stulz

  • 2010 Audit fees and IFRS accounting - Is information costly?
    by Friis, Ole & Nielsen, Mogens

  • 2010 The Impact of Auditor Rotation on the Audit Quality: A Field Study from Egypt
    by Diana Mostafa & Magda Hussien

  • 2010 Manipulation des Börsenkurses durch gezielte Informationspolitik im Rahmen von Squeeze-Outs? – Eine empirische Untersuchung am deutschen Kapitalmarkt
    by Holger Daske & Moritz Bassemir & Felix F. Fischer

  • 2010 Social capital and management control systems: a study of a non-government organization
    by Chenhall, Robert H. & Hall, Matthew & Smith, David

  • 2010 Accounting information and managerial work
    by Hall, Matthew

  • 2010 Non-GAAP and Street Earnings: Evidence from SFAS 123R
    by Barth, Mary E. & Gow, Ian D. & Taylor, Daniel J.

  • 2010 Lissage des résultats:les conclusions sont-elles contingentes aux options méthodologiques?
    by Yves Mard & Alain Schatt

  • 2010 Réflexions sur l’investissement dans la réputation par les auditeurs et les analystes financiers;Discussions about investment in reputation on stock markets:The case of auditors and financial analysts
    by Véronique Bessière & Alain Schatt

  • 2010 La réglementation de l’audit est-elle dans l’intérêt public:quelques enseignements du modèle français
    by Charles Piot & Alain Schatt

  • 2010 Liquidity Constraints and Firm’s Export Activity
    by Emanuele Forlani

  • 2010 Company Valuation in an Emerging Economy - Caldonia: A Case Study
    by Ignacio Vélez Pareja & Joseph Tham

  • 2010 Costo de capital con costo del patrimonio apalancado como el riesgo de los escudos fiscales
    by Joseph Tham & Ignacio Velez Pareja

  • 2010 Timanco S.A.: Unpaid Taxes, Losses Carried Forward, Foreign Debt, Presumptive Income and Adjustment for Inflation: Matching DCF and EVA©
    by Ignacio Velez Pareja & Joseph Tham

  • 2010 Solución Analítica al Problema de la Circularidad Usando Flujos de Caja Descontados
    by Felipe Mejia & Ignacio Velez Pareja

  • 2010 Cost of Equity and WACC for Perpetuities with Constant Growth
    by Felipe Mejia & Ignacio Velez Pareja

  • 2010 Cost of Capital, Cost of Equity and Value Without Circularity for Constant Growth Perpetuities
    by Felipe Mejía & Ignacio Velez Pareja

  • 2010 Risky Tax Shields and Risky Debt: A Monte Carlo Approach
    by Ignacio Velez Pareja

  • 2010 Analytical solution to the circularity problem in the discounted cash flow valuation framework
    by Felipe Mejia & Ignacio Velez-Pareja

  • 2010 Consistencies and Inconsistencies in Financial Reporting. The Case Study of Central and Eastern Europe
    by Victoria BOGDAN & Stefana Maria CRISTEA

  • 2010 Financial Analysis Fundament For Assessment The Value Of The Company
    by Karanovic, Goran & Bogdan, Sinisa & Baresa, Suzana

  • 2010 Fiscal And Accounting News 2010
    by IONESCU, Cicilia

  • 2010 A Cardiograph of the Dollar´s Quality: Qualitative Easing and the Federal Reserve Balance Sheet During the Subprime Crisis
    by Philipp Bagus & Markus H. Schiml

  • 2010 Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey
    by Asli Gunduzay TÜREL

  • 2010 Accounting Standards for the Public and Non-profit Organization in the USA
    by Jana IŠTVÁNFYOVÁ & Ladislav MEJZLÍK

  • 2010 Progression of Financial Reporting in Czech Republic and its Regulation
    by Jana IŠTVÁNFYOVÁ & Ladislav MEJZLÍK & Jiří PELÁK

  • 2010 Specific Issues in Financial Reporting of the Economic Results of Universities in Czech Republic
    by Jana Ištvánfyová

  • 2010 Certain Important Aspects of Cost Contribution Arrangements in Financial Management
    by Tomáš Brabenec

  • 2010 The Internationalization Of The Estonian Accounting System
    by Juta Tikk

  • 2010 New Paradigms of Management Control
    by Varzaru Anca Antoaneta & Varzaru Mihai

  • 2010 The Role of Accountancy and of the Expert Accountant within the Framework of Present International Economic Crisis
    by Petroianu Grazia – Oana

  • 2010 Performing Internal Control by Taking into Consideration the International Economic Crisis
    by Petre Mihaela Cosmina

  • 2010 The Statement of Changes in Equity and Financial Performance. The Necessity of a Global Performance Situation
    by Gâdau Liana

  • 2010 Human Assets in the Social Control Management
    by Varzaru Anca Antoaneta & Varzaru Mihai

  • 2010 Material Accounting Harmonization: An Overview Of Trade Literature
    by Mustata Razvan V. & Matis Dumitru & Dragos Dana Simona

  • 2010 The Accounting Regulation Process In The Field Of Financial Instruments
    by Matis Dumitru & Bonaci Carmen Giorgiana & Coroiu Sorina Ioana

  • 2010 Is There Any Room To Improve The Use Of Accounting Information?
    by Deac Marius & Danciu Radu

  • 2010 The Relationship Between Accounting And Taxation: A Brief International Literature Review

  • 2010 Factors behind high cash usage in Hungary
    by Anikó Bódi-Schubert

  • 2010 Estimación de los flujos de transporte de mercancías interregionales trimestrales mediante técnicas de interpolación temporal/Estimating Quarterly Interregional Commodity Transport Flows by Means of Temporal Interpolation Methods

  • 2010 An Empirical Taxonomy of Accounting Information Systems in Romania
    by Marius Deac & Radu Danciu

  • 2010 ActuArial Accounting – A Branch of the Financial Accounting
    by Gheorghe V. Lepadatu & Doina Maria Tilea

  • 2010 One Hundred Years in Prison for $126 Millong Fraud
    by Kathleen Dunne & Maria H. Sanchez

  • 2010 Sticky Selling, General, And Administrative Cost Behavior And Its Changes In Japan
    by Daoping (Steven) He & Jenny Teruya & Takashi Shimizu

  • 2010 The Statement Of Cash Flows Using Financial Statement Equations
    by Harold Fletcher & Thomas Ulrich

  • 2010 Diversité des pratiques de contrôle budgétaire:approches contingentes et néo-institutionnelles
    by Samuel Sponem

  • 2010 Facteurs D´Incidence De La Loi 1314 De 2009 Dans Le Système Comptable D´Enseignement En Colombie
    by Campo Alcides Avellaneda Bautista

  • 2010 Factores De Incidencia De La Ley 1314 De 2009 En La Educación Contable Colombiana
    by Campo Alcides Avellaneda Bautista

  • 2010 Los Contratos De Construcción En Colombia E Impacto Al Adoptar Estándares Internacionales De Información Financiera -Nic 11-

  • 2010 El patrimonio y los ciclos de operaciones financieras
    by Campo Alcides Avellaneda Bautista

  • 2010 Bases conceptuales para la construcciòn de teorìa contable
    by Josè luis Villarreal

  • 2010 Los sistemas contables administrativos: hacia la conformación de un programa de investigación desde la teoría de la estructuración
    by Claudia Barrios Alvarez & Yaismir Adriana Rivera Arrubla

  • 2010 Algunas experiencias exitosas en Latinoamérica relacionadas con la Estandarización Contable
    by Abel María Cano Morales

  • 2010 Assets Restatement Model From The Natural Capital Maintenance Perspective
    by Gina Raluca GUSE & Viorel AVRAM & Adriana CALU & Daniela Artemisa CALU

  • 2010 Service Quality Of Members Of Accounting Profession: The Relationship Between Servis Quality To Costumer Satisfaction Eskä°Åžehä°R Application
    by Kerim Banar & Vedat Ekergil

  • 2010 An Attempt At Measuring The Fiscal Influence Over Accounting Of Romanian Listed Companies
    by Dan Dacian Cuzdriorean & Szilveszter Fekete & Lucia Sucala

  • 2010 Strategies In Optimizing The Output Of Financial Reporting: Project For A National Perspective
    by Dumitru Matis & Carmen Giorgiana Bonaci & Razvan V. Mustata

  • 2010 The Profit And Loss Account In Different Approaches. Advantages And Disadvantages
    by Man Mariana & Gadau Liana

  • 2010 The limitations of the engagements to perform agreed-upon procedures regarding financial information according to ISRS 4400
    by Szora Attila TAMAS

  • 2010 Hidden Costs And Social Control Management
    by Assist. Anca Antoaneta Vărzaru PhD. Student & Prof. Mihai Vărzaru PhD.

  • 2010 Possibilities Of Initial Estimation And Further Validation Of Inside Control Risk
    by Prof. Magdalena Mihai Ph. D & Prof. Constantin Staicu Ph. D & Anca Ciumag Ph. D Student

  • 2010 Aspects Regarding The Regulatory Risks Related To Shareholder S Equity
    by Assoc. Prof. Cristian Drăgan Ph. D & Assoc. Prof. Valeriu Brabete Ph. D & Lect. Oana Gherghinescu Ph. D

  • 2009 Cash Flow – Lever For Continuing Activity - In Decline Period
    by Balaban, Cristina Lucia

  • 2009 Bilanzielle Behandlung von hybriden Finanzinstrumenten: Eine Übersicht
    by Schröder, Michael & Gans, Julia

  • 2009 Market concentration and business survival in static v dynamic industries
    by Burke, Andrew E. & Hanley, Aoife

  • 2009 Controlling in virtuellen Unternehmen -eine Studie- Teil 2: Auswertung
    by Held, Bärbel & Herzner, Alexander & Riedl, Matthias

  • 2009 Controlling in virtuellen Unternehmen -eine Studie- Teil 1: State of the art
    by Held, Bärbel & Herzner, Alexander & Riedl, Matthias

  • 2009 Understanding Internal Capital Markets and Corporate Policies
    by Cremers, M. & Huang, R. & Sautner, Z.

  • 2009 Corporate tax competition between firms
    by Loretz, Simon & Moore, Padraig J.

  • 2009 The Federal Reserve System and Eurosystem's Balance Sheet Policies During the Financial Crisis: A Comparative Analysis
    by Bagus, Philipp & Howden, David

  • 2009 Qualitative Easing in Support of a Tumbling Financial System: A Recent Look at the Eurosystem´s Recent Balance Sheet Policies
    by Bagus, Philipp & Howden, David

  • 2009 Latvijas būvniecības nozares uzņēmumu finansiālās stabilitātes novērtēšana
    by Skribans, Valerijs

  • 2009 Book Review: Risk analysis for Islamic banks by Hennie Van Greuning and Zamir Iqbal
    by Abdul Azim, Islahi

  • 2009 The accounting profession and professionist in romania
    by Bunget, Ovidiu-Constantin & Farcane, Nicoleta & Dumitrescu, Alin-Constantin & Popa, Adina

  • 2009 The impact of ias/ifrs on the romanian accounting rules
    by Bunget, Ovidiu-Constantin & Dumitrescu, Alin-Constantin & Farcane, Nicoleta & Caciuc, Leonora & Popa, Adina

  • 2009 Nonlinear and chaotic patterns in Japanese video game console sales and consequences for management control
    by Bonache, Adrien & Moris, Karen

  • 2009 Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes
    by Deaconu, Adela & Nistor, Cristina Silvia & Filip, Crina

  • 2009 Potential dividends versus actual cash flows in firm valuation
    by Magni, Carlo Alberto & Vélez-Pareja, Ignacio

  • 2009 The Psychological Attraction Approach to Accounting and Disclosure Policy
    by Hirshleifer, David & Teoh, Siew Hong

  • 2009 Performance measures for hierarchical organizations: Frontier analysis as a decision support tool
    by Aude Deville & Gary D. Ferrier & Hervé Leleu

  • 2009 Corporate tax competition between firms
    by Simon Loretz & Padraig J. Moore

  • 2009 Principer för hållbarhetsredovisning i teori och praktik: En studie av fjärrvärmebranschen
    by Helin, Sven & Frostenson, Magnus

  • 2009 Mentoring and turnover intentions in public accounting firms: a research note
    by Hall, Matthew & Smith, David

  • 2009 Choix de l’auditeur externe, honoraires d’audit et gouvernance des entreprises françaises
    by Mehdi Nekhili & Wafa Masmoudi & Dhikra Chebbi Nehkili

  • 2009 Is European accounting research fairly reflected in academic journals? An investigation of possible non-mainstream and language barrier biases
    by Bernard Raffournier & Alain Schatt

  • 2009 Valoracion de flujos de caja en inflacion. El caso de la regulacion en el Banco Mundial
    by Ignacio Velez-Pareja

  • 2009 Potential dividends versus actual cash flows in firm valuation
    by Carlo Alberto Magni & Ignacio Velez-Pareja

  • 2009 Corporate Tax Competition between Firms
    by Simon Loretz & Padraig J. Moore

  • 2009 Marco Institucional de la Contabilidad y las Finanzas
    by Galindo Lucas, Alfonso

  • 2009 An Empirical Study of Value Creation Criteria: Case of Iran
    by Godratallah TALEBNYA & Mahdi SALEHI & Hashem VALIPOUR & Zahra YOUSEFI

  • 2009 Aspects Regarding The Role Of The Financial Management In Elaborating And Implementing The Organisation’S Strategies
    by Ciuhureanu, Alina Teodora & Baltes, Nicolae

  • 2009 Large shareholders, bank ownership and informativeness of earnings
    by Víctor M. González Méndez

  • 2009 The Costing Formula Suitable for Pricing (Transfer Pricing) Decisions and Maximization of Business Value
    by Tomáš Buus

  • 2009 The Theory of the Business, Falsification and Avoiding Managerial Unawareness
    by Doron Faran

  • 2009 Innovations In Social And Environmental Reporting Based On The Knowledge Of Stakeholders’ Information Needs
    by GUSE Gina Raluca & CARAIANI Chirata & DASCALU Cornelia & LUNGU Camelia Iuliana

  • 2009 Solutions For Measuring The Fair Value Of The Workforce
    by Deaconu Adela

  • 2009 Considerations On The Fair Value Of Revenues Recognized In Financial Statements
    by Deaconu Adela & Nistor Cristina & Cuzdriorean Dan

  • 2009 Measuring And Assessment Of Internal Audit’S Effectiveness
    by Bota-Avram Cristina & Palfi Cristina

  • 2009 The Analysis Of The Quality Of Administration Of Company Relations With Commercial Partners
    by Pop Fanuta & Fat Codruta

  • 2009 Economic Research, Between Scientifc Accomplishment And Current Reality
    by Nistor Cristina Silvia

  • 2009 From The Harmonization Need To The Spontaneous Accounting Harmonization
    by Mustata Razvan V. & Matis Dumitru

  • 2009 Searching For The Fair Story Behind Fair Value For Financial Instruments
    by Matis Dumitru & Bonaci Carmen Giorgiana

  • 2009 Liberty and Concordance in Book-Keeping
    by Mihai Ristea & Gheorghe Lepadatu & Corina Graziella Dumitru

  • 2009 Corporate Disclosures After The Eptember 11 Terrorist Attacks
    by Myojung Cho & John Shon & Yuan Xie

  • 2009 Evidence On Implementing A Balanced Scorecard System At The Port Authority Of Valencia
    by José Antonio Aparisi-Caudeli & Arturo Giner-Fillol & Eva María Pérez-García

  • 2009 The Globalization Of Accounting Standards : Ifrs Versus Us Gaap
    by Anne B. Fosbre & Ellen M. Kraft & Paul B. Fosbre

  • 2009 Voluntary Disclosures and Earnings Surprises: The Case of High-Tech Firms in Periods of Bad Economic News
    by John Shon

  • 2009 Private Equity Firms’ Behaviours in Western Europe: Does Country Matter?
    by Abdesselam Rafik,Bastié Françoise,Cieply Sylvie

  • 2009 Desempeño operacional posterior a la oferta pública inicial de acciones de las empresas chilenas
    by González, Marcelo & Farías, Pablo

  • 2009 Enfoques de estudio y modelos de investigación sobre calidad y resultados: una revisión crítica
    by Marín Vinuesa, Luz María

  • 2009 The Role And Importance Of Economic And Financial Information In Corporate Governance
    by Ionel Bostan & Veronica Grosu

  • 2009 Sustainability In Accounting €“ Basis: A Conceptual Framework
    by Oana Raluca Ivan

  • 2009 The Opinion Of The American Legislators On The Balance Sheet
    by Lect. Ph.D Ovidia Doinea

  • 2009 Demands And Controversies Regarding The Sphere Of Internal Audit Activities
    by Assoc. Prof. Dragan Cristian Ph.D & Assoc. Prof. Brabete Valeriu Ph.D

  • 2009 Innovations Of The Abc Method In The Cost Calculation
    by Ionescu Ion

  • 2009 Internal Audit And Management Control
    by Sorin Domnişoru & Sorin Vînătoru & Daniel Goagără

  • 2008 A web of intercorrelations: culture, financial reporting and social output
    by Dima, Bogdan & Cristea, Stefana Maria

  • 2008 Potential dividends and actual cash flows. Theoretical and empirical reasons for using ‘actual’ and dismissing ‘potential’, Or: How not to pull potential rabbits out of actual hats
    by Vélez-Pareja, Ignacio & Magni, Carlo Alberto

  • 2008 Solutii pentru masurarea calitatii informatiei contabile
    by Deaconu, Adela & Filip, Crina & Buiga, Anuta

  • 2008 A modern approach on modeling the cost behavior by ABC/ABM method
    by Iacob, Constanta & Giurca Vasilescu, Laura & Dracea, Raluca

  • 2008 IPSAS versus National Norms on Public Institutions' Own Capitals
    by Ecobici, Nicolae

  • 2008 Controlling-Konzeptionen revisited: Definition von Anforderungskriterien an Controlling-Konzeptionen und Thesen für die konzeptionelle Controlling-Forschung
    by Winter, Peter

  • 2008 La performativité des sciences économiques
    by Fabian Muniesa & Michel Callon

  • 2008 Supply and demand for European accounting research. Evidence from EAA congresses
    by Cazavan-Jeny, Anne & Jeanjean, Thomas

  • 2008 Measuring reseach outputs across borders-a comment
    by Mottis, Nicolas & Walton, Peter

  • 2008 The activity-based costing method developments: state-of-the art and case study
    by Gregory Wegmann & Stephen Nozile

  • 2008 The balanced scorecard as a knowledge management tool: a French experience in a semi-public insurance company
    by Gregory Wegmann

  • 2008 Dividendos "potenciales" versus pagados : razones teoricas y empiricas para usar dividendos pagados. Casos de America Latina y Argentina
    by Ignacio Velez-Pareja & Mariano Merlo & David Andres Londono & Julio Sarmiento

  • 2008 The mismatching of APV and the DCF in Brealey, Myers and Allen 8th edition of Principles of corporate finance, 2006
    by Ignacio Velez-Pareja & Joseph Tham

  • 2008 Guidelines for forecasting historical financial statements for valuation purposes
    by Ignacio Velez-Pareja

  • 2008 Pautas para el pronostico de los estados financieros a partir de estados financieros historicos para la valoracion
    by Ignacio Velez-Pareja

  • 2008 There exists circularity between WACC and value? Another solution
    by Ignacio Velez-Pareja & Julian Benavides Franco

  • 2008 Potential Dividends and Actual Cash Flows. Theoretical and Empirical Reasons for Using 'Actual' and Dismissing 'Potential'. Or: How Not to Pull Pot..
    by Ignacio Velez-Pareja & Carlo Alberto Magni

  • 2008 Consideraţii Teoretice Privind Evaziunea Fiscală Vs Frauda Fiscală
    by Dinga, Emil

  • 2008 De Charybde de la comptabilité de caisse en Scylla de la comptabilité patrimoniale
    by Biondi, Yuri

  • 2008 La decisión de divulgar intangibles a través de una estrategia de triangulación teórica

  • 2008 Disclosure and liquidity in a driven by orders market: Empirical evidence from panel data
    by Mónica Espinosa & Mikel Tapia & Marco Trombetta

  • 2008 Auditors Switching:An Empirical Investigation
    by A.G. Maggina

  • 2008 Predicting Change In Management Accounting Systems: The Effects Of Competitive Strategy
    by Nelson Waweru

  • 2008 Franchising. A Literature Review on Management and Control Issues
    by S. Verbieren & M. Cools & A. Van den Abbeele

  • 2008 Quelles perspectives pour la recherche en contrôle de gestion?
    by Henri Bouquin

  • 2008 Méthodes de recherche en contrôle de gestion:une approche critique
    by Philippe Lorino

  • 2008 À quoi ont rêvé (et n’ont pas rêvé) les chercheurs en contrôle durant les dix dernières années? Dix ans de recherche en contrôle
    by Nicolas Berland & Michel Gervais

  • 2008 The Changing Role Of Accountants In A Transition Economy €“ Evidence From Romania
    by Catalin Nicolae Albu & Nadia Albu & Robert Faff & Allan Hodgson

  • 2008 The Adaptation Of Accounting Data Within Integrated Informatics Systems
    by Radu Baluna & Daniela Baluna

  • 2008 Factors Influencing The Extent Of Corporate Compliance With Ifrs. The Case Of Hungarian Listed Companies
    by Szilveszter Fekete & Dumitru Matis & János Lukács

  • 2008 The justifying documents - the accounting registration base of the works and services executed by third parties
    by Marin CIUMAG & Anca CIUMAG

  • 2008 The taxing of the result, between the conformity and convergence of the accountancy
    by Danut CHILAREZ & Mircea PERPELEA

  • 2008 How true and fair is the true and fair view in accountancy?
    by Valeriu BRABETE & Cristian DRAGAN

  • 2007 Muhasebecilerin mesleki kararlarında etik ve sosyal sorumluluğun önemini algılama düzeyleri ve etiksel karar alma süreci: Türkiye örneği
    by Mehmet ÖZBİRECİKLİ & Tülin URAL

  • 2007 A Method for Improved Capital Measurement by Combining Accounts and Firm Investment Data. A revised version
    by Arvid Raknerud & Dag Rønningen & Terje Skjerpen

  • 2007 Web-based Corporate Reporting in Bangladesh:An Exploratory Study
    by Dutta, Probal & Bose, Sudipta

  • 2007 Residual income and value creation: An investigation into the lost-capital paradigm
    by Magni, Carlo Alberto

  • 2007 Residual income and value creation: An investigation into the lost-capital paradigm
    by Magni, Carlo Alberto

  • 2007 A Sum&Discount method for appraising firms:An illustrative example
    by Magni, Carlo Alberto

  • 2007 Measuring performance and valuing firms: In search of the lost capital
    by Magni, Carlo Alberto

  • 2007 Duopolistic Competition, Taxes, and the Arm's-Length Principle
    by Korn, Evelyn & Lengsfeld, Stephan

  • 2007 Weak and strong sustainability in the SEEA: concepts and measurement
    by Dietz, Simon & Neumayer, Eric

  • 2007 Prospective analysis: guidelines for forecasting financial statements
    by Ignacio Velez-Pareja & Joseph Tham

  • 2007 The tyranny of rounding errors: the mismatching of APV and the DCF in perpetuities in Brealey and Myers 6th and 7th edition of Principles of Corporate
    by Ignacio Velez-Pareja & Joseph Tham

  • 2007 Teaching Entrepreneurship: Impact of Business Training on Microfinance Clients and Institutions
    by Dean Karlan & Martin Valdivia

  • 2007 Cost stickiness revisited: Empirical aplication for farms
    by Josep Maria Argiles Bosch & Josep Garcia Blandon

  • 2007 Empirical Study on Costs and Incomes of Organic Farming
    by Josep Maria Argiles Bosch

  • 2007 International Accounting Standards and Capital Costs - State of Empirical Research
    by Miloš Mařík

  • 2007 Transfer prices within business combinations
    by Vlastimil Roun

  • 2007 Low outcomes and the first-order approach to agency problems
    by Óscar Gutiérrez

  • 2007 Expansion of a hotel chain and environmental quality
    by Aleix Calveras

  • 2007 Outils de gestion et pilotage dynamique de l’action collective
    by Dominique Philippe Martin & Christian Picceu

  • 2007 Le processus budgétaire comme processus d’interactions sociales:une approche par l’analyse de réseau social
    by Fabienne Villesèque-Dubus

  • 2007 Le Time-Driven ABC:la simplification de l’évaluation des coûts par le recours aux équivalents–un essai de positionnement
    by Olivier de La Villarmois & Yves Levant

  • 2007 The Correlation Between The Increase Rate Of Gdp And The Inflation Rate
    by Criveanu Radu

  • 2006 Muhasebe mesleğinde yaşanan etikdışı davranışların tespiti ve etiksel değerlendirmesi: Türkiye örneği
    by Mehmet ÖZBİRECİKLİ & Tülin URAL

  • 2006 Amerika’da ‘2011 ve ötesi CPA vizyon projesi’ ve onu destekleyen çabalara ilişkin çalışmaların değerlendirilmesi
    by Ayten ERSOY & Filiz Angay KUTLUK

  • 2006 Evaluitis � Eine Neue Krankheit
    by Bruno S. Frey

  • 2006 Les opérations de restructuration des firmes agroalimentaires multinationales entre 1987 et 2003
    by Ayadi, N. & Rastoin, J.L. & Tozanli, S.

  • 2006 Les stratégies de développement des grandes firmes de l'industrie mondiale du vin sur la longue période (1980-2005)
    by Coelho, A. & Rastoin, J.L.

  • 2006 The Financial Accounting Model from a System Dynamics' Perspective
    by Melse, Eric

  • 2006 Repercusiones de la definición de tamaño empresarial en los resultados empíricos sobre eficiencia y financiación
    by Alfonso, Galindo Lucas

  • 2006 Diferentes consideraciones en torno al capital social de las sociedades cooperativas
    by Fernández Guadaño, Josefina

  • 2006 New ways of accountancy

  • 2006 Translation and standardisation: audit world building in Post-Soviet Russia
    by Mennicken, Andrea

  • 2006 The dark side of 'good' corporate governance: compliance-fuelled book-cooking activities
    by Kirchmaier, Thomas & Selvaggi, Mariano

  • 2006 Les normes comptables actuelles permettent-elles une comptabilisation des stock-options à leur juste valeur?
    by Philippe Desbrières

  • 2006 Perspectives on non-financial indicators as a strategic management accounting tool:A French inquiry
    by Evelyne Poincelot & Grégory Wegmann

  • 2006 Les systèmes d’information de pilotage,les tableaux de bord
    by Christine Marsal & Denis Travaillé

  • 2006 Determinants of Audit Fees for French Quoted Firms
    by Nathalie Gonthier-Besacier & Alain Schatt

  • 2006 Evaluitis ? Eine neue Krankheit
    by Bruno S. Frey

  • 2006 Els Factors Competitius de les Pimes a Catalunya
    by Antonio David Somoza Lopez & Josep Vallverdu Calafell

  • 2006 Evaluation of modern approach of strategic cost control ABSTRACT
    by Jana Fibírová

  • 2006 Modern Book of Financial Accounting
    by Libuše Müllerová

  • 2006 Vykazování podnikových dat v elektronické podobě - XBRL
    by Jana Ištvánfyová & Ladislav Mejzlík

  • 2006 Performance Measurement - Live Problem of the Company Management
    by Bohumil Král

  • 2006 Un análisis de la investigación sobre contabilidad medioambiental en España
    by Rubio Lacoba, Sergio & Chamorro Mera, Antonio & Miranda González, Francisco Javier

  • 2006 Surekli Kamuyu Aydinlatma ve Internet Ortaminda Finansal Raporlama Surecinde Kullanilan Diller
    by Suleyman Uyar & Muhsin Celik

  • 2006 Le contrôle interne bancaire est-il toujours pertinent?
    by Valérie Pallas

  • 2006 Les conditions de la fiabilité des coûts dans l’utilisation de la méthode UVA (méthode des unités de valeur ajoutée)
    by Michel Gervais

  • 2006 Le contrôle de gestion socio-économique de la performance:enjeux, conception et implantation
    by Laurent Cappelletti

  • 2006 There exists circularity between WACC and value? Another solution
    by Ignacio Vélez-Pareja, & Julián Benavides-Franco

  • 2005 Comparing the value revelance of R&D reporting in Germany: standard and selection effects
    by Ramb, Fred & Reitzig, Markus

  • 2005 Royal Ahold : A Failure of Corporate Governance and an Accounting Scandal
    by de Jong, A. & DeJong, D.V. & Mertens, G.M.H. & Roosenboom, P.G.J.

  • 2005 Japanische Kostenrechnungssysteme - Analyse der Kostenrechnungssysteme nach dem japanischen Kostenrechnungsstandard
    by Peter, Winter

  • 2005 The Measurement Of Compliance With International Isa700: The Case Of Audit Reports Published By The Big Accounting Firms In Tunisia
    by María Consuelo Pucheta & Mondher Fakhfakh

  • 2005 The Impact of Industry Classification Schemes on Financial Research
    by Christian Weiner

  • 2005 Call Options and Accruals Quality
    by Francis, Jennifer & Olsson, Per & Schipper, Katherine

  • 2005 Market Concentration, Market Dynamism and Business Survival
    by Andrew Burke & Holger Görg & Aoife Hanley

  • 2005 Differences between domestic accounting standards and IAS: measurement, determinants and implications
    by Ding, Yuan & Hervé, Stolowy & Hope, Ole-Kristian & Jeanjean, Thomas

  • 2005 Accounting in a Country : The Case of Pakistan
    by Junaid Ashraf & Waqar I. Ghani

  • 2005 Les publications françaises en comptabilité et contrôle de gestion sur la période 1994-2003:un état des lieux
    by Gérard Charreaux & Alain Schatt

  • 2005 Earnings Manipulation and Incentives in Firms
    by Friebel, Guido & Guriev, Sergei

  • 2005 Earnings Manipulation and Incentives in Firms
    by Friebel, Guido & Guriev, Sergei

  • 2005 Driver costs in small firms: empirical analysis for farms
    by Josep Maria Argiles Bosch & Josep Garcia Blandon

  • 2005 Capitalizing Central Banks: A Net Worth Approach
    by Alain Ize

  • 2005 Are Earnings More Informative than Residual Income in Valuation Models?
    by Christos J. Negakis

  • 2005 The IAS 8 Analysis and Critical Thesis of the IAS 8
    by Michail G. Bekiaris

  • 2005 La mise en place et l’utilisation d’une méthode d’évaluation des coûts:le cas de la méthode UVA
    by Olivier de La Villarmois & Yves Levant

  • 2005 El empresario individual: situación actual y propuestas de actuación futuras
    by Carlos García-Gutiérrez Fernández & Josefina Fernández Guadaño

  • 2005 Un estudio sobre la sensibilidad del coste asociado a la contabilización conjunta o separada de los resultados en la sociedad cooperativa
    by Gustavo Raúl Lejarriaga Pérez de las Vacas & Josefina Fernández Guadaño & Javier Iturrioz Del Campo

  • 2005 Corporate bond markets in Asia
    by Jacob Gyntelberg & Guonan Ma & Eli M Remolona

  • 2004 Experimental study of implications of SFAS 131: The effects of the new standard on the informativeness of segment reporting
    by Bar-Yosef, Sasson & Venezia, Itzhak

  • 2004 Who do you trust while bubbles grow and blow? A comparative analysis of the explanatory power of accounting and patent information for the market values of German firms
    by Reitzig, Markus & Ramb, Fred

  • 2004 Can E-Banking Services Be Profitable?
    by Olga Luštšik

  • 2004 Using Data Envelopment Analysis to Evaluate Environmentally Conscious Tourism Management
    by Valentina Bosetti & Mariaester Cassinelli & Alessandro Lanza

  • 2004 Changing the learning environment to promote deep learning approaches in first year accounting students
    by Hall, Matthew & Ramsay, Alan & Raven, John

  • 2004 Motivating employee owners in ESOP firms: human resource policies and company performance
    by Kruse, Douglas & Blasi, Joseph & Buchele, Robert & Scharf, Adria & Rodgers, Loren & Mackin, Chris & Freeman, Richard B.

  • 2004 Rentabilidad y creación de valor para los accionistas de las empresas españolas y del IBEX 35. 1992-2003
    by Fernandez, Pablo

  • 2004 Les grands auteurs du contrôle de gestion - Mary P. Follet : Le contrôle pour penser
    by FIOL, Michel

  • 2004 Michael Jensen-la théorie positive de l’agence et ses applications à l’architecture et à la gouvernance des organisations
    by Gérard Charreaux

  • 2004 Utilisation des critères non financiers pour évaluer ou piloter la performance:analyse théorique - The Use of Non-financial Measures to Evaluate or Manage the Performance:A Theoretical Analysis
    by Evelyne Poincelot & Grégory Wegman

  • 2004 Timanco S. A.: Impuestos por pagar, pérdidas amortizadas, deuda en divisas, renta presuntiva y ajustes por inflación. Su tratamiento con Flu
    by Ignacio Vélez Pareja & Joseph Tham

  • 2004 The Correct Definition for the Cash Flows to Value a Firm (Free Cash Flow and Cash Flow to Equity)
    by Ignacio Vélez-Pareja

  • 2004 Modeling the Financial Impact of Regulatory Policy: Practical Recommendations and Suggestions. The Case of World Bank
    by Ignacio Vélez-Pareja

  • 2004 Hershey Chocolate in Two Flavors: Kd and Ku
    by Ignacio Vélez-Pareja & Joseph Tham

  • 2004 Consistency in Chocolate. A Fresh Look at Copeland’s Hershey Foods & Co Case
    by Ignacio Vélez-Pareja & Joseph Tham

  • 2004 Cálculo correcto y sencillo del valor a precios de mercado. Una comparación con otros métodos
    by Ignacio Vélez-Pareja

  • 2004 EVA(c) Made Simple: Is it Possible?
    by Ignacio Vélez Pareja & Joseph Tham

  • 2004 Earnings Manipilation and Incentives in Firms
    by Guido Friebel & Sergei Guriev

  • 2004 Motivating Employee Owners in ESOP Firms: Human Resource Policies and Company Performance
    by Joseph Blasi & Robert Buchele & Richard Freeman & Douglas Kruse & Chris Mackin & Loren Rodgers & Adria Scharf

  • 2004 Dcf Valuation And Imputed Interest On Equity Increase – Implications Of The Austrian Tax System In A Model With Stochastic Profitability
    by Stefan Bogner & Manfred Frühwirth & Markus Schwaiger

  • 2004 Strategic Transfer Pricing With Risk-Averse Agents
    by Robert F. Göx & Jens Robert Schöndube

  • 2004 High Stakes in High Technology: High-Tech Market Values as Options
    by Michael R. Darby & Qiao Liu & Lynne G. Zucker

  • 2004 The Asymmetric Timeliness in the Reporting of Good and Bad News of Firms That Trade in the Athens Stock Exchange
    by Nikolaos Eriotis & Dimitrios Vasiliou & Vasileios Zisis

  • 2004 La gestion sans budget : évaluation de la pertinence des critiques et interprétation théorique
    by Nicolas Berland

  • 2003 Transfer Pricing Based on Actual versus Standard Costs
    by Lengsfeld, Stephan & Schiller, Ulf

  • 2003 Management Controls, Expectations, Common Knowledge and Culture
    by Shyam Sunder

  • 2003 Accounting and Economic Theory
    by Martin Shubik

  • 2003 Economic / Environmental System Interaction
    by Luis Vildosola

  • 2003 Integrating success factors and group attitudes into the valuation of a company
    by Matthias Amen

  • 2003 Constructing the governable small practitioner: the changing nature of professional bodies and the management of professional accountants' identities in the UK
    by Carlos, RAMIREZ

  • 2003 The role of Social Reformers in the Adoption of new Management Practices: The case of Budgetary Control in France, 1930-1959
    by Eve, CHIAPELLO & Nicolas, BERLAND

  • 2003 The role of Criticism in the Dynamics of Performance Evaluation Systems

  • 2003 The Role of Criticism in the Dynamics of Performance Evaluation Systems
    by Bourguignon, Annick & Chiapello, Eve

  • 2003 Manipulation comptable:les dirigeants et les autres parties prenantes
    by Gaetan Breton & Alain Schatt

  • 2003 ¿Coinciden EVA(R) y Utilidad Economica (UE) con los metodos de Flujo de Caja Descontado en valoracion de empresas?
    by Ignacio Vélez Pareja & Joseph Tham

  • 2003 A Practical Guide for Consistency in Valuation: Cash Flows, Terminal Value and Cost of Capital
    by Ignacio Vélez Pareja & Antonio Burbano Pérez

  • 2003 Using Different Budgeting Procedures To Coordinate Principal/Agent-Relationships
    by Christian Hofmann

  • 2003 Inversión en intangibles y competitividad internacional de la gran empresa española

  • 2003 Análisis económico-financiero de las cooperativas agrarias en Castilla y León
    by José A. Gómez-Limón Rodríguez & Ernesto Casquet Morate & Ignacio Atance Muñiz

  • 2003 La regulación en materia contable contenida en la legislación cooperativa: análisis comparado
    by Fernando Polo Garrido & Gabriel García Martínez

  • 2002 Incentives and the Communication Role of a Real Option
    by Brian Mittendorf

  • 2002 Is the Opportunity Cost of Idle Capacity Zero? Coase (1938) Versus Managerial Accounting Circa 2000
    by Ramamurthy oRamjio Balakrishnan & K. Sivaramakrishnan & Shyam NMI Sunder

  • 2002 The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals
    by Rick Antle & Elizabeth A. Gordon & Ganapathi Narayanamoorthy & Ling Zhou

  • 2002 The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals
    by Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou

  • 2002 Circular Variable Work In Process
    by Luis Vildosola

  • 2002 Importancia de la información contable para el análisis y predicción de la viabilidad de las explotaciones agrícolas
    by Josep M. Argilés

  • 2002 Les fondements conceptuels de l'ABC "à la française"
    by ALCOUFFE, Simon & MALLERET, Veronique

  • 2002 On The Legitimacy Of Accounting Standard Setting By Privately Organised Institutions In Germany And Europe
    by Matthias Schmidt

  • 2002 Financial Performance Measurement And Distribution Policy Of Islamic Financial Institutions
    by Syed Musa Alhabshi

  • 2002 Les enjeux actuels et les compétences futures des membres de la fonction gestion-finance
    by Pierre-Laurent Bescos

  • 2002 Modélisation d'entreprise et pratiques de management implicitement liées aux ERP: enjeux conceptuels et études de cas
    by Laurent Bironneau & Dominique Philippe Martin

  • 2002 L'architecture des systèmes de contrôle de la stratégie dans les groupes
    by Jean-Philippe Denis & Frank Tannery

  • 2002 Application de la méthode de la comptabilité générationnelle à la France. Quelques facteurs d'instabilité des résultats
    by Carole Bonnet

  • 2001 L'application de methodes privees aux finances locales : du constat aux implications
    by Michel, M. & Mathieux, F.

  • 2001 Reforme comptable et gestion financiere des communes: quels enjeux?
    by Michel, M.

  • 2001 Is the Opportunity Cost of Idle Capacity Zero? Coase (1938) Versus Managerial Accounting Circa 2000
    by Ramamurthy oRamjio Balakrishnan & K. Sivaramakrishnan & Shyam NMI Sunder

  • 2001 Classical, Stewardship, and Market Perspectives on Accounting: A Synthesis
    by Shyam NMI Sunder

  • 2001 Control and Assurance in E-Commerce: Privacy, Integrity and Security at eBay
    by Rong-Ruey Duh & Karim Jamal & Shyam NMI Sunder

  • 2001 Efficiency Measures of the Greek Banking Sector: A Non-Parametric Approach for the Period 1997-1999
    by Halkos, George & Salamouris, Dimitrios

  • 2001 The internationalization of financial statements presentation : an empirical study of french groups
    by DING, Huang & STOLOWY, Herve & TENENHAUS, Michel

  • 2001 Determining Depreciations As A Two-Stage Problem
    by Rüdiger Eichin & Christoph Schneeweiss

  • 2001 Discretionary Accrual Models and the Accounting Process
    by Xavier Garza-Gomez & Masashi Okumura & Michiko Kunimura

  • 2001 L'engagement mécénique des entreprises:mesure de l'une des expressions de leur responsabilité sociétale
    by Christel Decock-Good

  • 2000 The Effect of the Big Eight Accounting Firm Mergers on the Market for Audit Services
    by Sullivan, M.W.

  • 2000 Reducing the Barriers to International Trade in Accounting Services: Why it Matters, and the Road Ahead
    by White, L.J.

  • 2000 Economic Reforms and Constitutional Transition
    by Jeffrey D. Sachs & Wing Thye Woo & Xiaokai Yang

  • 2000 Audit quality: Attributes, private safeguards and the role of regulation
    by Benito Arruñada

  • 2000 Systemic Value Added, Residual Income and Decomposition of a Cash Flow Stream
    by Magni, Carlo Alberto

  • 2000 Survey of financial statement analysis courses in Europe and the United States
    by STOLOWY, Herve & STICKNEY, Clyde P.

  • 2000 INVESTMENT, CASH FLOW AND MANAGERIAL DISCRETION IN STATE-OWNED FIRMS-Evidence across soft and hard budget constraints
    by Elisabetta Bertero & Laura Rondi

  • 2000 Economic Reforms and Constitutional Transition
    by Jeffrey D. Sachs & Wing Thye Woo & Xiaokai Yang

  • 2000 The role of decision strategies in understanding professionals' susceptibility to judgment biases
    by Cuccia, AD & Mc Gill, GA

  • 2000 Information technology and optimal firm structure
    by Ziv, A

  • 2000 Providing managerial incentives: Cash flows versus accrual accounting
    by Reichelstein, S

  • 2000 The incremental information content of SAS No. 59 going-concern opinions
    by Holder-Webb, LM & Wilkins, MS

  • 2000 The effect of the external accountant's review on the timing of adjustments to quarterly earnings
    by Ettredge, ML & Simon, DT & Smith, DB & Stone, MS

  • 2000 Why do audits fail? Evidence from Lincoln Savings and Loan
    by Erickson, M & Mayhew, BW & Felix, WL

  • 1999 Search for a New Conceptual Bookkeeping Model: Different Levels of Abstraction
    by Vousten-Sweere, A-.M. & van Groenendaal, W.

  • 1999 Generational Accounting around the Globe
    by Kotlikoff, L.J. & Raffelhuschen, B.

  • 1999 Generational Accounting around the Globe
    by Kotlikoff, L.J. & Raffelhuschen, B.

  • 1999 The provision on non-audit services by auditors: Let the market evolve and decide
    by Benito Arruñada

  • 1999 Search for a New Conceptual Bookkeeping Model : Different Levels of Abstraction
    by Sweere, A.M.J. & van Groenendaal, W.J.H.

  • 1999 Energitjänsters betydelse på en avreglerad energimarknad: en kartläggning av energiföretagens energitjänstverksamhet i Sverige och Storbritannien
    by Strid , Mats & Bergmasth, Mikael

  • 1999 Towards a Competence Management Framework - Cost Management in Competitive Dynamics
    by Schiller, Stefan

  • 1999 Comptabilité financière et gouvernement des entreprises: le potentiel des études de cas pour la compréhension des processus
    by Peter Wirtz

  • 1999 Gouvernement d'entreprise et comptabilité
    by Gérard Charreaux

  • 1999 Value Creation and its Measurement: A Critical Look at EVA
    by Ignacio Velez-Pareja

  • 1999 A Corporate Finance Cash Flow model with Float
    by Rodolfo Apreda

  • 1999 Análisis de robustez de los modelos bayesianos para Auditoría de Cuentas: La independencia entre Tasa y Cantidad de Error1

  • 1999 Discussion of performance measure garbling under renegotiation in multi-period agencies
    by Lambert, RA

  • 1999 Performance measure garbling under renegotiation in multiperiod agencies
    by Demski, JS & Frimor, H

  • 1999 Discussion of the role of the manager's human capital in discretionary disclosure
    by Kim, O

  • 1999 The role of the manager's human capital in discretionary disclosure
    by Nagar, V

  • 1999 Discussion of an experimental investigation of auditor-auditee interaction under ambiguity
    by Bloomfield, R

  • 1999 An experimental investigation of auditor-auditee interaction under ambiguity
    by Zimbelman, MF & Waller, WS

  • 1999 Research on credible financial reporting 1961-99: The contributions of Professor Nicholas Dopuch
    by Kinney, W & Libby, R

  • 1999 The impact of hypothesis set size on the time efficiency and accuracy of analytical review judgments
    by Bhattacharjee, S & Kida, T & Hanno, DM

  • 1999 Risk, return, and moral hazard
    by Demski, JS & Dye, RA

  • 1999 Accountability effects on auditors' performance: The influence of knowledge, problem-solving ability, and task complexity
    by Tan, HT & Kao, A

  • 1999 Performance evaluation judgments: Effects of prior experience under different performance evaluation schemes and feedback frequencies
    by Frederickson, JR & Peffer, SA & Pratt, J

  • 1999 Internal controls and the detection of management fraud
    by Caplan, D

  • 1998 Une revue de quelques aspects de la comptabilité positive et de sa critique
    by PHAM, Dang & NGUYEN, Veronique

  • 1998 Economia sintetica
    by Luis Vildosola

  • 1998 Value-based management : EVA, een beperkt hulpmiddel bij prestatiemeting
    by Dorsman, A.B. & Rijken, H.A.

  • 1998 Accounting information and the prediction of farm viability
    by Josep M. Argilés

  • 1998 Process Orientation, Integration of Work Teams and Management Control
    by Nilsson, Göran

  • 1998 Planification et contrôle de gestion en France en 1998
    by Hugues, JORDAN

  • 1998 Multidimensional Performance in Telecommunications, Regulation and Competition: Analysing the European Major Players
    by Giovanni Fraquelli & Davide Vannoni

  • 1998 Managerial discretion and investment decisions of state-owned firms: Evidence from a panel of italian companies
    by Elisabetta Bertero & Laura Rondi

  • 1998 A survey into the use of derivatives by large non-financial firms operating in Belgium
    by DE CEUSTER, Marc J.K. & DURINCK, Edward & LAVEREN, Eddy & LODEWYCKX, Jozef

  • 1998 Measuring compliance with the Golden Rule
    by Marc Robinson

  • 1998 A theory of auditor resignation
    by Bockus, K & Gigler, F

  • 1998 The relation between going-concern opinions and the auditor's loss function
    by Louwers, TJ

  • 1998 A field study on the limitations of activity-based costing when resources are provided on a joint and indivisible basis
    by Maher, MW & Marais, ML

  • 1998 Competition, efficiency, and cost allocation in government agencies: Evidence on the Federal Reserve System
    by Cavalluzzo, KS & Ittner, CD & Larcker, DF

  • 1997 Intellectual Property Intensity (IPI) and the Value-Growth Effect
    by Elli Malki

  • 1997 Intellectual property and the valuation of biotechnology
    by Elli Malki

  • 1997 The Usefulness of the Most Widely Reported Dutch Financial Statement Numbers to Stock Market Investors
    by Kabir, M.R.

  • 1997 Budget Setting Strategies for the Company's Divisions
    by Berg, M. & Brekelmans, R.C.M. & De Waegenaere, A.M.B.

  • 1997 Discussion of the effects of SAS no. 82 on auditors' attention to fraud risk factors and audit planning decisions
    by Hoffman, VB

  • 1997 The effects of SAS no. 82 on auditors' attention to fraud risk factors and audit planning decisions
    by Zimbelman, MF

  • 1997 Discussion of educating for accounting expertise: A field study
    by Pincus, KV

  • 1997 Educating for accounting expertise: A field study
    by Stone, DN & Shelley, MK

  • 1997 Discussion of determinants of the justifiability of performance in ill-structured audit tasks
    by Hackenbrack, K

  • 1997 Determinants of the justifiability of performance in ill-structured audit tasks
    by Kennedy, J & Kleinmuntz, DN & Peecher, ME

  • 1997 Commitment issues in budgeting
    by Arya, A & Glover, J & Sivaramakrishnan, K

  • 1997 Budgeting and hierarchical control
    by Mookherjee, D & Reichelstein, S

  • 1996 What's Wrong with Management Accounting Research? The Potential of Ethnography
    by Ahrens, T.

  • 1996 A Review of Research in Participation: A case for More Appropriate and Rigorous Methodology
    by Russell, J.

  • 1996 Styles of Accountability
    by Ahrens, T.

  • 1996 Mamanagement Accounting and Strategy: Practitioners' Temporal Integration i nto Emergent Organisational Action
    by Ahrens, T.

  • 1996 Talking Accounting: A Comparative Ethnography of British and German Practice
    by Ahrens, T.

  • 1996 La "trajectoire de faillite" des entreprises: une analyse chronologique sur base des comptes annuels
    by Van Wymeersch, C. & Wolfs, A.

  • 1996 Availability and Accuracy of Accounting and Financial Data in Emerging Markets
    by Suret, J.M. & Morrill, C. & Morrill, J.

  • 1996 Chief Executive Officer Turnover and Accounting: a Strategic Repositioning Perspective
    by Morrill, C. & Waterhouse, J.

  • 1996 Why Firms Comply Voluntarily with IAS: An Empirical Analysis with Swiss Data
    by Dumontier, P. & Raffournier, B.

  • 1996 Outcome information and the ''expectation gap'': The case of loss contingencies
    by Kinney, WR & Nelson, MW

  • 1996 The influence of auditors' justification processes on their decisions: A cognitive model and experimental evidence
    by Peecher, ME

  • 1996 Empirical evidence on the functional relation between audit planning and total audit effort
    by Davidson, RA & Gist, WE

  • 1995 The Correlation Structure of Earnings, Cash Flows, and Accruals
    by Dechow, P.M. & Kothari, S.P. & Watts, L.R.

  • 1995 Discussion of divisional versus company-wide focus: The trade-off between allocation of managerial attention and screening of talent
    by Anctil, RM

  • 1995 Divisional versus company-wide focus: The trade-off between allocation of managerial attention and screening of talent
    by Darrough, MN & Melumad, ND

  • 1995 Discussion of information rents and preferences among information systems in a model of resource allocation
    by Evans, JH

  • 1995 Information rents and preferences among information systems in a model of resource allocation
    by Antle, R & Fellingham, J

  • 1995 Discussion of total quality management and the choice of Information and reward systems
    by Maher, MW

  • 1995 Discussion of moral hazard and management control in just-in-time settings
    by Hemmer, T

  • 1995 Moral hazard and management control in just-in-time settings
    by Alles, M & Datar, SM & Lambert, RA

  • 1995 Discussion of centralization, delegation, and shared responsibility in the assignment of capital investment decision rights
    by Gigler, F

  • 1995 Centralization delegation, and shared responsibility the assignment of capital investment decision rights
    by Baiman, S & Rajan, MV

  • 1995 Discussion of aggregate performance measures in business unit manager compensation: The role of intrafirm interdependencies
    by Lanen, WN

  • 1995 Aggregate performance measures in business unit manager compensation: The role of intrafirm interdependencies
    by Bushman, RM & Indjejikian, RJ & Smith, A

  • 1995 Total quality management and the choice of information and reward systems
    by Ittner, CD & Larcker, DF

  • 1995 Client Security Price Reactions To The Laventhol And Horwath Bankruptcy

  • 1995 Justification Of Decisions In Auditing

  • 1995 Organizational Design For Business Units

  • 1995 Expectation-Formation Guidance In The Auditors Review Of Interim Financial Information

  • 1995 A Comparative-Analysis Of Firms Included In And Excluded From The Naars Database

  • 1995 Simultaneous Estimation Of The Supply-And-Demand Of Differentiated Audits - Evidence From The Municipal Audit Market

  • 1995 Effects Of Expectations, Prior Involvement, And Review Awareness On Memory For Audit Evidence And Judgment
    by TAN, HT

  • 1994 The Production Of Audit Services - Evidence From A Major Public Accounting Firm

  • 1994 An Empirical Exploration Of Complex Accountability In Public Accounting

  • 1994 Senior Manager Differences In Audit Workpaper Review Performance
    by RAMSAY, RJ

  • 1994 Auditors Sensitivity To Source Reliability
    by HIRST, DE

  • 1994 The Securities-And-Exchange-Commission And The Financial-Accounting-Standards-Board - Regulation Through Veto-Based Delegation

  • 1993 Control of the costs of quality management: A review or current practice in Spain
    by Oriol Amat & John Blake

  • 1993 Strategic Sample-Size Choice In Auditing

  • 1993 Participative Budgets As Coordination And Motivational Devices
    by KANODIA, C

  • 1993 Sourcing With Unverifiable Performance Information

  • 1992 Incentives, Effort, And The Cognitive-Processes Involved In Accounting-Related Judgments
    by LIBBY, R & LIPE, MG

  • 1992 Management Control-Systems And The Implementation Of Strategies
    by RAJAN, MV

  • 1992 Implications Of Seemingly Irrelevant Evidence In Audit Judgment

  • 1992 Auditor Independence, Dismissal Threats, And The Market Reaction To Auditor Switches
    by TEOH, SH

  • 1991 A la recherche pour l'avancement d'une theorie comptable a l'echelle internationale
    by Tremblay, T.

  • 1991 Discussion Of The Impact Of Mas On Auditors Independence - An Experimental Markets Study
    by BERG, JE

  • 1991 The Impact Of Mas On Auditors Independence - An Experimental Markets Study
    by DOPUCH, N & KING, RR

  • 1991 Discussion Of Contracting Frictions, Regulation, And The Structure Of Cpa Firms
    by THOMAN, L

  • 1991 Discussion Of Trials Of Legal Disputes Involving Independent Auditors - Some Empirical-Evidence

  • 1991 Trials Of Legal Disputes Involving Independent Auditors - Some Empirical-Evidence

  • 1991 Contracting Frictions, Regulation, And The Structure Of Cpa Firms
    by ANTLE, R & DEMSKI, JS

  • 1991 Ranking Of Accounting Information-Systems For Management Control
    by KIM, SK & SUH, YS

  • 1991 Empirical-Analysis Of Audit Uncertainty Qualifications
    by BELL, TB & TABOR, RH

  • 1991 A Metaanalysis Of Studies On Internal Control Judgments
    by TROTMAN, KT & WOOD, R

  • 1991 Portfolio Considerations In Valuing Executive-Compensation

  • 1991 Participation, Slack, And Budget-Based Performance Evaluation

  • 1990 A Cognitive Computational Model Of Risk Hypothesis Generation
    by PETERS, JM

  • 1990 Determinants Of Auditor Expertise - Discussion
    by MARCHANT, G

  • 1990 Pressure And Performance In Accounting Decision Settings - Paradoxical Effects Of Incentives, Feedback, And Justification - Discussion
    by HEIMAN, V

  • 1990 Pressure And Performance In Accounting Decision Settings - Paradoxical Effects Of Incentives, Feedback, And Justification
    by ASHTON, RH

  • 1990 Assessing Audit Risk From Errors And Irregularities - Discussion
    by WATTS, JS

  • 1990 Assessing Audit Risk From Errors And Irregularities
    by SHIBANO, T

  • 1990 A Cognitive Computational Model Of Risk Hypothesis Generation - Discussion
    by MESSIER, WF

  • 1990 Determinants Of Auditor Expertise

  • 1990 The Budgetary And Performance Influences Of Product Standardization And Manufacturing Process Automation

  • 1990 The Effect Of Experience On Auditors Memory Errors
    by MOECKEL, C

  • 1990 Experience And The Ability To Explain Audit Findings

  • 1990 The Effects Of Time Pressure And Audit Program Structure On Audit Performance

  • 1990 Contingent Fees For Audit Firms

  • 1990 On Auditors And The Courts In An Adverse Selection Setting

  • 1990 Determinants Of Fee Cutting On Initial Audit Engagements

  • 1990 A Comment On A Behavioral-Study Of The Meaning And Influence Of Tax Complexity
    by DALY, BA & OMER, TC

  • 1989 Ball And Brown [1968]
    by BROWN, P

  • 1989 The Role Of Negative Numbers In The Development Of Double Entry Bookkeeping - A Comment
    by SCORGIE, ME

  • 1989 Use Of Accounting Product-Costing Systems In Making Production Decisions

  • 1989 The Impact Of Analytical Review Results, Internal Control Reliability, And Experience On Auditors Use Of Analytical Review
    by COHEN, J & KIDA, T

  • 1989 Special Allocations, Investment Decisions, And Transactions Costs In Partnerships

  • 1989 Escalation Errors And The Sunk Cost Effect - An Explanation Based On Reputation And Information Asymmetries

  • 1989 Sensitivity, Precision, And Linear Aggregation Of Signals For Performance Evaluation

  • 1989 Exact Distributions Of Bayesian Cox-Snell Bounds In Auditing

  • 1989 An Experiment Testing The Behavioral Equivalence Of Strategically Equivalent Employment Contracts
    by BAIMAN, S & LEWIS, BL

  • 1988 Frequency Judgments In An Auditing-Related Task
    by BUTT, JL

  • 1988 An Approach To Transfer Pricing Under Uncertainty

  • 1988 Noncontrollable Costs And Optimal Performance-Measurement
    by SUH, Y

  • 1988 An Investigation Of Securities-And-Exchange-Commission Regulation Of Auditor Change Disclosures - The Case Of Accounting Series Release No 165
    by SMITH, DB

  • 1988 An Empirical-Comparison Of Probit And Ols Regression Hypothesis Tests
    by NOREEN, E

  • 1987 Collusion And Noncontrollable Cost Allocation
    by SUH, YS

  • 1987 Centralization Versus Delegation And The Value Of Communication

  • 1987 An Empirical-Analysis Of Audit Delay

  • 1987 Attributes Of News About Firms - An Analysis Of Firm-Specific News Reported In The Wall Street Journal Index

  • 1987 Optimal-Contracts With A Utility-Maximizing Auditor
    by BAIMAN, S & EVANS, JH & NOEL, J

  • 1987 Delegated Expertise

  • 1987 Selecting Experimental And Comparison Samples For Use In Studies Of Auditor Reporting Decisions

  • 1986 Auditing Functions For Internal Control-Systems With Interdependent Documents And Channels

  • 1986 Disclosure Quality In Governmental Financial Reports - An Assessment Of The Appropriateness Of A Compound Measure

  • 1986 The Effect Of Nonaudit Services On The Pricing Of Audit Services - Further Evidence

  • 1986 A Within-Subjects Test Of Expectancy-Theory In A Public Accounting Environment

  • 1986 A Note On Optimal Sample Sizes In Compliance Tests Using A Formal Bayesian Decision-Theoretic Approach For Finite And Infinite Populations
    by HUSS, HF & TRADER, RL

  • 1986 Reporting Uncertainty And Assessment Of Risk - Replication And Extension In A Canadian Setting

  • 1986 Tightening Cav (Dus) Bounds By Using A Parametric Model
    by TAMURA, H & FROST, PA

  • 1986 The Effect Of Research Method On Audit Planning And Review Judgments
    by BORITZ, JE

  • 1986 An Approach To Statistical-Inference In Cross-Sectional Models With Security Abnormal Returns As Dependent Variable

  • 1986 Expertise And Auditors Judgments Of Conjunctive Events

  • 1986 Line-Item Reporting, Factor Acquisition, And Subcontracting

  • 1986 Reliance On Accounting Information, Budgetary Participation, And Task Uncertainty - Tests Of A 3-Way Interaction

  • 1986 Audit Fees And Auditor Size - Further Evidence

  • 1986 Analyses Of The Distribution Of Security Market Model Prediction Errors For Daily Returns Data
    by JAIN, PC

  • 1986 Accuracy Of Auxiliary Information Interval Estimation In Statistical Auditing
    by FROST, PA & TAMURA, H

  • 1986 A Note On Economically Optimal Performance Evaluation And Control-Systems - The Optimality Of 2-Tailed Investigations
    by YOUNG, RA

  • 1986 A Simulation Analysis Of The Power Characteristics Of Some Popular Estimators Under Different Risk And Materiality Levels

  • 1986 Further Evidence On External Auditors Reliance On Internal Auditors

  • 1986 Relation Between Market Model Prediction Errors And Omitted Variables - A Methodological Note
    by JAIN, PC

  • 1986 Detecting Contemporaneous Security Market Reactions To A Sequence Of Related Events

  • 1986 Monetary Unit Acceptance Sampling

  • 1986 Stratified Sampling Using A Stochastic-Model
    by ROBERTS, DM

  • 1985 Dictionary of Accounting - 2nd Edition
    by Ralph Estes

  • 1985 Control Of Beta-Reliability In Studies Of Abnormal Return Magnitudes - A Methodological Note
    by ZIEBART, DA

  • 1985 The Reliance Of External Auditors On The Internal Audit Function

  • 1985 Open Interest And Consensus Among Investors

  • 1985 An Examination Of The Influence Of Cpa Firm Type, Size, And Mas Provision On Loan Officer Decisions And Perceptions

  • 1985 The Effect Of Combining Compliance And Substantive Tasks On Auditor Consensus
    by KAPLAN, SE

  • 1985 Some Evidence On The Effect Of Verbalization On Process - A Methodological Note

  • 1985 Participative Budgeting - The Effects Of Risk-Aversion And Asymmetric Information On Budgetary Slack
    by YOUNG, SM

  • 1985 A Behavioral-Study Of The Meaning And Influence Of Tax Complexity

  • 1985 The Methodology Of Laboratory Markets And Its Implications For Agency Research In Accounting And Auditing

  • 1985 The Review Process And The Accuracy Of Auditor Judgments
    by TROTMAN, KT

  • 1985 Sensitivity Analysis Of The Realized Risks Of Auditing With Uncertainty Concerning Internal Control Evaluations

  • 1985 The Standard Of Objectivity For Internal Auditors - Memory And Bias Effects
    by PLUMLEE, RD

  • 1985 Availability And The Generation Of Hypotheses In Analytical Review
    by LIBBY, R

  • 1985 Variance Investigation In Agency Settings
    by LAMBERT, RA

  • 1985 Application Of A Decision Aid In The Judgmental Evaluation Of Substantive Test Of Details Samples
    by BUTLER, SA

  • 1985 Budgetary Systems And The Control Of Functionally Differentiated Organizational Activities
    by BROWNELL, P

  • 1985 Noncontrollable Costs And Responsibility Accounting
    by BAIMAN, S & NOEL, J

  • 1985 Using Citation Analysis To Assess The Impact Of Journals And Articles On Contemporary Accounting Research (Car)

  • 1985 The Impact Of Merger-Related Regulations Using Exact Distributions Of Test Statistics

  • 1985 Regression Strategies When Multicollinearity Is A Problem - A Methodological Note

  • 1985 Counterexamples To Proposed Dollar-Unit Sampling Algorithm
    by FINLEY, DR

  • 1985 A Framework For Making A Class Of Internal Accounting Control Decisions
    by BABER, WR

  • 1985 Measuring Executive-Compensation - Methods And An Application
    by ANTLE, R & SMITH, A

  • 1985 The Effect Of The Review Process On Auditor Judgments

  • 1985 Decisions Involving Sequential Events - Replications And Extensions
    by LEWIS, BL & BELL, J

  • 1985 An Analysis Of Alternative Error Assumptions In Modeling The Reliability Of Accounting Systems
    by KNECHEL, WR

  • 1984 The Experimental-Design Of Classification Models - An Application Of Recursive Partitioning And Bootstrapping To Commercial Bank Loan Classifications

  • 1984 Discussion Of Methodological Issues Related To The Estimation Of Financial Distress Prediction Models

  • 1984 Methodological Issues Related To The Estimation Of Financial Distress Prediction Models

  • 1984 Discussion Of An Application Of The Bootstrap Method To The Analysis Of Squared, Standardized Market Model Prediction Errors

  • 1984 An Application Of The Bootstrap Method To The Analysis Of Squared, Standardized Market Model Prediction Errors
    by MARAIS, ML

  • 1984 Discussion Of A Comparison Of Event Study Methodologies Using Daily Stock Returns - A Simulation Approach
    by RICKS, WE

  • 1984 Discussion Of The Experimental-Design Of Classification Models - An Application Of Recursive Partitioning And Bootstrapping To Commercial Bank Loan Classifications
    by OLSEN, C

  • 1984 A Comparison Of Event Study Methodologies Using Daily Stock Returns - A Simulation Approach

  • 1984 Depreciation Expense And The Effect Of Inflation
    by MOST, KS

  • 1984 A Note On The Validity Of The Wsj As A Source Of Event Dates

  • 1984 Modeling External Auditors Evaluations Of Internal Auditing

  • 1984 The Information-Content Of Current Cost Income Relative To Dividends And Historical Cost Income

  • 1984 An Econometric-Analysis Of The Choice Of Daily Versus Monthly Returns In Tests Of Information-Content
    by MORSE, D

  • 1984 A Simulation Study Of The Performance Of Parametric Dollar Unit Sampling Statistical Procedures

  • 1984 Using Decision-Theory For Planning Audit Sample-Size With Dollar Unit Sampling

  • 1984 Bayesian Bounds For Monetary Unit Sampling In Accounting And Auditing
    by GODFREY, J & NETER, J

  • 1984 A Comparison Of Alternative Testing Methodologies Used In Capital-Market Research

  • 1984 Accounting Numbers And Socioeconomic Variables As Predictors Of Municipal General Obligation Bond Ratings
    by WESCOTT, SH

  • 1984 Multidimensional-Scaling Measurement And Accounting Research
    by WATKINS, PR

  • 1984 An Empirical-Assessment Of The Impact Of Alternative Task Presentation Modes On Decision-Making Research In Auditing

  • 1984 The Impact Of Hypothesis-Testing Strategies On Auditors Use Of Judgment Data
    by KIDA, T

  • 1984 Auditor Concentration And The Impact Of Interlocking Directorates

  • 1984 An Application Of Analytical Hierarchy Process To Model Expert Judgments On Analytical Review Procedures

  • 1984 2 Decades Of The Journal-Of-Accounting-Research

  • 1984 Asymmetry Of Pre-Decision Information And Managerial Accounting
    by PENNO, M

  • 1984 The Effect Of Causality And Specificity On Data Use
    by KIDA, T

  • 1984 Economic Incentives And The Choice Of State Government Accounting Practices
    by INGRAM, RW

  • 1984 Auditor Independence
    by ANTLE, R

  • 1983 A Unique Procedure For Allocating Joint Costs From A Production Process

  • 1983 The Predictive Power Of Voting Power Indexes - Fasb Voting On Statements Of Financial Accounting Standards Nos. 45-69
    by SELTO, FH & GROVE, HD

  • 1983 Reliance On Accounting Performance-Measures, Task Uncertainty, And Dysfunctional Behavior - Some Extensions
    by HIRST, MK

  • 1983 The Dissonance Model Of Participative Budgeting - An Empirical Exploration
    by TILLER, MG

  • 1983 The Motivational Impact Of Management-By-Exception In A Budgetary Context
    by BROWNELL, P

  • 1983 Effects Of Dynamic Task Environment On The Learning Of Standard Cost Variance Significance
    by BROWN, C

  • 1983 On Sampling Plan Selection With Dollar-Unit Sampling

  • 1983 The Use Of Control-Groups In Capital-Market Research

  • 1983 Individual And Group Judgments Of Internal Control-Systems

  • 1983 Evaluating Human Judgments And Decision Aids

  • 1983 The Effect Of Certain Research Design Choices On The Assessment Of The Markets Reaction To Lifo Changes - A Methodological Study
    by MURRAY, D

  • 1982 Trade Union Wage Differentials in the U.K.: A Strange and Sad Story
    by Paul A. Geroski & Mark B. Stewart

  • 1982 An Assessment Of Laboratory Experiments In Accounting

  • 1982 The Use Of Mathematical-Models In Financial Accounting - Discussion
    by WATTS, RL

  • 1982 The Use Of Mathematical-Models In Financial Accounting - Discussion
    by GOULD, JP

  • 1982 Market-Based Empirical-Research In Accounting - A Review, Interpretation, And Extension - Discussion
    by BEAVER, WH

  • 1982 Market-Based Empirical-Research In Accounting - A Review, Interpretation, And Extension
    by LEV, B & OHLSON, JA

  • 1982 Models In Managerial Accounting - Discussion
    by KANODIA, C

  • 1982 Models In Managerial Accounting - Discussion
    by HARRIS, M

  • 1982 Models In Managerial Accounting

  • 1982 An Assessment Of Laboratory Experiments In Accounting - Discussion
    by HOGARTH, RM

  • 1982 An Assessment Of Laboratory Experiments In Accounting - Discussion
    by ASHTON, RH

  • 1982 The Use Of Mathematical-Models In Financial Accounting

  • 1982 Consensus Of Auditors Materiality Judgments Of Internal Accounting Control Weaknesses
    by MAYPER, AG

  • 1982 Internal Control Judgments And Effects Of Experience - Replications And Extensions

  • 1982 Auditor Consensus In Internal Control Evaluation And Audit Program-Planning

  • 1982 The Potential For Gains In Predictive Ability Through Disaggregation - Segmented Annual Earnings

  • 1982 An Examination Of The Conservative Information-Processing Bias In An Accounting Framework
    by EGER, C & DICKHAUT, J

  • 1982 Probability Assessment By Individual Auditors And Audit Teams - An Empirical-Investigation
    by SOLOMON, I

  • 1982 Voting Power Indexes And The Setting Of Financial Accounting Standards - Extensions
    by SELTO, FH & GROVE, HD

  • 1982 Using The Fasbs Qualitative Characteristics In Accounting Policy Choices

  • 1982 The Determination Of Performance Standards And Participation

  • 1982 An Empirical-Investigation Of Auditor Involvement In Non-Audit Services

  • 1982 Conjoint-Measurement And The Analysis Of Noisy Data - A Comment

  • 1982 The Cross-Lagged Research Approach - Description And Illustration

  • 1982 The Quality Of Group-Performance In Simplified Information Evaluation
    by UECKER, WC

  • 1982 Regression-Analysis In Auditing - A Comparison Of Alternative Investigation Rules

  • 1982 An Integration Of Internal Control-System And Account Balance Evidence

  • 1982 A Finite Population Bayesian Model For Compliance Testing

  • 1982 Intuitive Time-Series Extrapolation

  • 1982 Power Characteristics Of Test Statistics In The Auditing Environment - An Empirical-Study

  • 1982 Optimal Investigation Of A Multiple Cost Processes System

  • 1982 Obtaining Responses To Sensitive Questions - Conventional Questionnaire Versus Randomized-Response Technique

  • 1982 Post-Cognitive Structure - Its Determinants And Relationship To Perceived Information Use And Predictive Accuracy
    by PRATT, J

  • 1982 Stein-Type Poisson Estimators In Audit Sampling

  • 1982 Measures Of Accuracy And Congruence In The Performance Evaluation Of Cpa Personnel - Replication And Extensions

  • 1982 Regression And Other Statistical Implications For Research On Judgment Using Intercorrelated Data Sources
    by GIBBINS, M

  • 1982 The Role Of Accounting Data In Performance Evaluation, Budgetary Participation, And Organizational-Effectiveness
    by BROWNELL, P

  • 1982 Jackknifed Ratio Estimation In Statistical Auditing
    by FROST, PA & TAMURA, H

  • 1981 Some Implications Of The United-States Constitution For Accounting Institution Alternatives
    by JOHNSON, O

  • 1981 On The Policies Of Accounting Disclosure And Measurement - An Analysis Of Economic Incentives - Reply

  • 1981 On The Politics Of Accounting Disclosure And Measurement - An Analysis Of Economic Incentives - Discussion
    by RICE, EM

  • 1981 On The Politics Of Accounting Disclosure And Measurement - An Analysis Of Economic Incentives - Discussion
    by MORSE, D

  • 1981 Studies On Standardization Of Accounting Practices - An Assessment Of Alternative Institutional Arrangements - A Synthesis
    by PLOTT, CR & SUNDER, S

  • 1981 The Sec Reversal Of Fasb Statement No-19 - An Investigation Of Information Effects - Discussion
    by LARCKER, DF

  • 1981 The Sec Reversal Of Fasb Statement No-19 - An Investigation Of Information Effects - Discussion

  • 1981 The Sec Reversal Of Fasb Statement No-19 - An Investigation Of Information Effects
    by SMITH, AJ

  • 1981 The Secs Influence On Accounting Standards - The Power Of The Veto - Reply
    by NEWMAN, DP

  • 1981 The Secs Influence On Accounting Standards - The Power Of The Veto - Discussion
    by SPROUSE, RT

  • 1981 The Secs Influence On Accounting Standards - The Power Of The Veto - Discussion
    by RONEN, J

  • 1981 The Secs Influence On Accounting Standards - The Power Of The Veto
    by NEWMAN, DP

  • 1981 Some Implications Of The United-States Constitution For Accounting Institution Alternatives - Reply
    by JOHNSON, O

  • 1981 Some Implications Of The United-States Constitution For Accounting Institution Alternatives - Discussion
    by KITCH, EW

  • 1981 Some Implications Of The United-States Constitution For Accounting Institution Alternatives - Discussion
    by KARMEL, RS

  • 1981 On The Politics Of Accounting Disclosure And Measurement - An Analysis Of Economic Incentives

  • 1981 Some Accounting Implications Of Behavioral Decision-Theory - Processes Of Judgment And Choice
    by JOYCE, EJ & LIBBY, R

  • 1981 Time-Series Properties Of Earnings - A Comparison Of Extrapolative And Component Models

  • 1981 On Joint Cost Allocation - Independent Cost Proportional Scheme (Icps) And Its Properties

  • 1981 Perception Of Accuracy As A Determinant Of Information Value

  • 1981 Human Information-Processing For Decisions To Investigate Cost Variances
    by BROWN, C

  • 1981 A Descriptive Study Of Information Evaluation
    by ASHTON, RH

  • 1981 Discussion Of Behavioral Decision-Theory - Processes Of Judgment And Choice

  • 1981 A Note On Computing Upper Error Limits In Dollar-Unit Sampling

  • 1981 An Investigation Of The Distribution Of Power In The Apb And Fasb
    by NEWMAN, DP

  • 1981 A Descriptive Analysis Of Select Input Bases Of The Financial-Accounting-Standards-Board
    by BROWN, PR

  • 1981 Accounting For Stewardship
    by GJESDAL, F

  • 1981 Observation Error And Bias In Accounting Research

  • 1981 A Unique Procedure For Allocating Common Costs From A Production Process

  • 1981 Feedback And Prediction Achievement In Financial Analysis

  • 1981 Anchoring And Adjustment In Probabilistic Inference In Auditing

  • 1981 Perception Of Initial Uncertainty As A Determinant Of Information Value

  • 1981 Behavioral Decision-Theory - Processes Of Judgment And Choice

  • 1980 Discussion Of Economically Optimal Performance Evaluation And Control-Systems
    by HUGHES, JS

  • 1980 Discussion Of Economically Optimal Performance Evaluation And Control-Systems

  • 1980 Economically Optimal Performance Evaluation And Control-Systems

  • 1980 Discussion Of Internal Control And External Auditing For Incentive Compensation Schedules - Reply

  • 1980 Discussion Of Internal Control And External Auditing For Incentive Compensation Schedules

  • 1980 Discussion Of Internal Control And External Auditing For Incentive Compensation Schedules

  • 1980 Internal Control And External Auditing For Incentive Compensation Schedules

  • 1980 Implications Of Prior Probability Elicitation On Auditor Sample-Size Decisions
    by CROSBY, MA

  • 1980 Equilibria In Budget Participation
    by MAGEE, RP

  • 1980 The Interprofessional Linguistic Communication Of Accounting Concepts - An Experiment In Sociolinguistics
    by BELKAOUI, A

  • 1980 Information Choice And Utilization In An Experiment On Default Prediction

  • 1980 Stein Paradox And Audit Sampling
    by IJIRI, Y & LEITCH, RA

  • 1980 Some Characteristics Of The Free-Recall Of Computer Controls By Edp Auditors
    by WEBER, R

  • 1980 The Effects Of Knowledge Of The Users Decision-Model In Simplified Information Evaluation
    by UECKER, WC

  • 1980 A Critical Analysis Of The Regression Estimator In Audit Sampling
    by BECK, PJ

  • 1980 Students As Surrogates In Behavioral Accounting Research - Some Evidence

  • 1979 Note On The Time-Series Properties Of Control Data In An Accounting Environment
    by JACOBS, F & LOREK, KS

  • 1979 Evaluation Of The Stratified Regression Estimator For Auditing Accounting Populations

  • 1979 Preference-Congruence, Information-Accuracy, And Employee Performance - Field-Study

  • 1979 Integrating Audit Tests - Regression-Analysis And Partitioned Dollar-Unit Sampling
    by KINNEY, WR

  • 1979 Performance Evaluation And Directed Job Effort - Model Development And Analysis In A Cpa Firm Setting

  • 1979 Economic-Analyses And Accounting Techniques - Perspective And Proposals

  • 1979 Risk Sharing And Transfer Price Systems Under Uncertainty
    by KANODIA, C

  • 1979 Shapley Value As Applied To Cost Allocation - Reinterpretation

  • 1979 Test Of Differential Performance Peaking For A Disembedding Task
    by LUSK, EJ

  • 1979 Decision-Theory Approach To Audit Sampling - Extension And Application To Receivables Confirmation

  • 1979 Ratio Estimation In Accounting Populations With Probabilities Of Sample Selection Proportional To Size Of Book Values

  • 1979 Empirical-Investigation Of The Relationship Between An Aid Hospital Classification Model And Accounting Measures Of Performance
    by NEUMANN, BR

  • 1979 Information Incentives In A Standard-Setting Model Of Control

  • 1978 Daam - Demand For Alternative Accounting Measurements - Discussion
    by BUZBY, SL & FALK, H

  • 1978 Daam - Demand For Alternative Accounting Measurements - Discussion

  • 1978 Daam - Demand For Alternative Accounting Measurements

  • 1978 Role Of Negative Numbers In The Development Of Double Entry Bookkeeping

  • 1978 Synthesis Of The Information Economics And Lens Models

  • 1978 Confidence-Interval Financial-Statements - Empirical-Investigation
    by KEYS, DE

  • 1978 Disaggregated Probabilistic Accounting Information - Effect Of Sequential Events On Expected Value Maximization Decisions
    by HIRSCH, M

  • 1978 Some Proposed Approaches For Writing Off Capitalized Human Resource Assets
    by LAU, AHL & LAU, HS

  • 1978 Choice Of Accounting Method For Partnerships

  • 1978 Cost Variance Investigation - Markovian Control Of Markov-Processes

  • 1978 Budget Use And Managerial Performance
    by OTLEY, DT

  • 1978 Soviet Success Indicators And Evaluation Of Divisional Management
    by LOEB, M & MAGAT, WA

  • 1977 Man-Machine Planning Systems - Cognitive-Style Examination Of Interactive Decision-Making

  • 1977 Group Preference Orderings For Audit And Valuation Alternatives - Single-Peakedness Condition
    by SCOTT, WR

  • 1976 Discussion Of Expert Judgment In Audit Program Planning
    by WRIGHT, WF

  • 1976 Expert Judgment In Audit Program Planning
    by JOYCE, EJ

  • 1976 Synthesis - Accounting And Behavioral-Science
    by EINHORN, HJ

  • 1976 Discussion Of Experiments In Heuristics Of Human Information-Processing

  • 1976 Experiments In Heuristics Of Human Information-Processing

  • 1976 Modeling Materiality Judgments Of Audit Partners

  • 1976 Budget Uncertainty And Allocation Decision In A Nonprofit Organization

  • 1976 Uncertainty And Evaluation Based On Controllable Performance
    by DEMSKI, JS

  • 1976 Existence Of Unrecorded Human Assets - Economic Perspective

  • 1976 Some Radical Thoughts On Accounting Theory

  • 1976 Note On Use Of Confidence-Interval Statements In Financial-Reporting

  • 1976 Investigation Of Materiality Construct In Auditing
    by WARD, BH

  • 1975 Auditors Loss Functions Implicit In Consumption-Investment Models
    by SCOTT, WR

  • 1975 Real Risks In Audit Sampling

  • 1975 Considerations In Choosing Statistical Sampling Procedures In Auditing

  • 1975 Sample-Size Computations For Dollar-Unit Sampling
    by KAPLAN, RS

  • 1975 Statistical Technique For Analytical Review

  • 1975 Budgetary Control And Organization Structure

  • 1974 Problems Of Implementing Trueblood Objectives Report
    by CYERT, RM & IJIRI, Y

  • 1974 Nature Of Financial Accounting Objectives - Summary And Synthesis

  • 1974 Opportunities And Implications Of Report On Objectives Of Financial Statements
    by SORTER, GH & GANS, MS

  • 1974 Unaccountable Accounting - Briloff,Aj
    by BENSTON, GJ

  • 1974 Trial And Error - Reply

  • 1974 Securities And Obscurities - Case For Reform Of Law Of Company Accounts

  • 1974 Semantic Differential - Device For Measuring Interprofessional Communication Of Selected Accounting Concepts
    by OLIVER, BL

  • 1974 Qualitative Objectives Of Financial Accounting - Comment On Relevance And Understandability
    by MORTON, JR

  • 1974 Surrogate Measure For Firms Investment In Human-Resources
    by FRIEDMAN, A & LEV, B

  • 1974 Study Of Impact Of Apb Opinions Upon Practicing Cpas
    by RITTS, BA

  • 1974 Citational Analysis Of Accounting Information Network
    by MCRAE, TW

  • 1974 Incan Quipu And Jacobsen Hypothesis

  • 1974 Confirmation Informativeness
    by WARREN, CS

  • 1974 Experimental Study Of Internal Control Judgments
    by ASHTON, RH

  • 1974 Effectiveness Of Apb Opinion No 19 In Improving Funds Reporting

  • 1973 Appropriate Reinforcement Contingencies In Budgeting Process

  • 1973 Assessing Effectiveness Of Accounting Courses Through Facet Analysis
    by FALK, H

  • 1973 Factors Influencing Success On Cpa Examination

  • 1973 Effect Of Different Types Of Competition On Use Of Management Controls

  • 1973 Optimal Performance Measurement
    by DEMSKI, J

  • 1972 Sherlock Holmes Last Case - Reply To Ronen

  • 1972 Discussion Of Assessing Validity Of A Theory Of Human Resource Value - Field Study
    by RONEN, J

  • 1972 Assessing Validity Of A Theory Of Human Resource Value - Field Study

  • 1972 Summary Of Discussion By Pyle,Wc Of Effects Of Human Asset Statements On Investment Decision And A Reply
    by PYLE, WC & ELIAS, N

  • 1972 Effects Of Human Asset Statements On Investment Decision - Experiment
    by ELIAS, N

  • 1972 Discussion Of Relationship Between Managers Budget-Oriented Behavior And Selected Attitude, Position, Size, And Performance Measures

  • 1972 Relationship Between Managers Budget-Oriented Behavior And Selected Attitude, Position, Size, And Performance Measures

  • 1972 Empirical Study Of Role Of Accounting Data In Performance Evaluation - Reply
    by HOPWOOD, AG

  • 1972 Discussion Of An Empirical Study Of Role Of Accounting Data In Performance Evaluation
    by MARTIN, RW

  • 1972 Discussion Of An Empirical Study Of Role Of Accounting Data In Performance Evaluation
    by KAHN, RL

  • 1972 Empirical Study Of Role Of Accounting Data In Performance Evaluation
    by HOPWOOD, AG

  • 1972 Trials And Tribulations Of Researcher - Case Study

  • 1972 Learning Patterns, Decision Approach, And Value Of Information

  • 1971 Comment On Accountants Job Satisfaction
    by ROSS, TL & BOMELI, EC

  • 1971 Empirical Test Of Motivation-Hygiene Theory

  • 1971 Survey Of Ethical Behavior In Accounting Profession
    by LOEB, SE

  • 1971 Index Of Empirical Research In Accounting
    by BALL, R

  • 1970 3 Contributions To Development Of Accounting Principles Prior To 1930
    by MOONITZ, M

  • 1969 Note On Job Satisfaction Of Accountants In Large And Small Cpa Firms

  • 1969 Environmental Model For Performance Measurement In Multi-Outlet Businesses
    by KINNEY, WR

  • 1969 Optimal Investigation Strategies With Imperfect Information
    by KAPLAN, RS

  • 1969 Accelerated Depreciation - Proposed New Method

  • 1968 Problems In Search Of Solutions Through Research
    by STONE, ML

  • 1968 Critical Synthesis Of Conference Papers
    by ANTON, HR

  • 1968 Incan Contribution To Double-Entry Accounting

  • 1968 Foundations Of Accounting Measurement
    by BEDFORD, NM

  • 1968 Relevance
    by SHWAYDER, K

  • 1968 Horizons For A Profession - Common Body Knowledge For Certified Public Accountants - Roy,Rh And Macneill,Jh
    by ZALD, MN

  • 1967 Casting Account
    by HAIN, HP

  • 1967 15th And 16th Century Manuscripts On Art Of Bookkeeping
    by YAMEY, BS

  • 1966 Critical Synthesis Of Conference Papers
    by VATTER, WJ

  • 1966 Accounting Principles - Board And Its Problems

  • 1966 Professional Responsibilites - Empirical Suggestion - Discussion

  • 1966 Professional Responsibilites - Empirical Suggestion - Discussion
    by VANCE, LL

  • 1966 Professional Responsibilities - Empirical Suggestion
    by DEVINE, C

  • 1965 On The Budget
    by L. F. G. De Cazaux

  • 1965 Accountancy Training In Scotland
    by MCRAE, TW

  • 1965 Cost-Structure And Costing Method - An Empirical-Study
    by LANGHOLM, O

  • 1965 The Accounts Of The Corporation Of Bristol - 1532 To 1835
    by LIVOCK, DM

  • 1964 The Ancient Inca Empire Of Peru And The Double Entry Accounting Concept

  • 1964 A Behavioral-Theory Of The Firm - A Review Article
    by DEVINE, CT

  • 1964 Sources And Uses - A British View
    by ROSE, H

  • 1964 Accounting And The Rise Of Capitalism - Further Notes On A Theme By Sombart
    by YAMEY, BS

  • 1964 Bayesian Statistics - A Review

  • 1964 Some Aspects Of Measurement And Accounting
    by ANTON, HR

  • 1963 Statistical-Inference And Accounting - A Review Article
    by KENNEDY, M

  • 1963 A Linear-Programming Model For Budgeting And Financial-Planning
    by IJIRI, Y & LEVY, FK & LYON, RC

  • 1963 Postulates And Principles
    by VATTER, WJ

  • 1963 The Rule Of Conservatism Reexamined
    by DEVINE, CT

  • 1963 The Day Of Reckoning - Managerial Analysis And Accounting Theory
    by DAVIDSON, S

  • 1963 Education For A Changing Profession

  • 1963 Accounting And Utilization Of Resources
    by PATON, WA

  • 1963 Why Bother With Postulates

  • 1963 Breakeven Budgeting And Programming To Goals

  • 1963 The Values Of Accounting And Of Corporations - A Review Article
    by KENNEDY, M

  • 1963 The Semantic Aspect Of Communication-Theory And Accountancy
    by LI, DH

  • A Review of the Theoretical and Empirical Basis of Financial Ratio Analysis
    by Timo Salmi & Teppo Martikainen

  • Valutazione della sostenibilità economica e finanziaria del sistema di servizi assistenziali agli anziani non autosufficienti: Il caso della Provincia di Trento
    by Andrea Francesconi & Luca Ghezzi

  • This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.