Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M41: Accounting

2017

• John Sorros & Alkiviadis Karagiorgos & Nikos Mpelesis, 2017, "Adoption of Activity-Based Costing: A Survey of the Education Sector of Greece," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 23, issue 3, pages 309-320, August, DOI: 10.1007/s11294-017-9640-1.
• Katherine Guthrie & Illoong Kwon & Jan Sokolowsky, 2017, "What Does CEOs’ Pay-for-Performance Reveal About Shareholders’ Attitude Toward Earnings Overstatements?," Journal of Business Ethics, Springer, volume 146, issue 2, pages 419-450, December, DOI: 10.1007/s10551-015-2891-y.
• James Cicon, 2017, "Say it again Sam: the information content of corporate conference calls," Review of Quantitative Finance and Accounting, Springer, volume 48, issue 1, pages 57-81, January, DOI: 10.1007/s11156-015-0542-0.
• Sati P. Bandyopadhyay & Alan Guoming Huang & Kevin Jialin Sun & Tony S. Wirjanto, 2017, "The return premiums to accruals quality," Review of Quantitative Finance and Accounting, Springer, volume 48, issue 1, pages 83-115, January, DOI: 10.1007/s11156-015-0543-z.
• Michalis Makrominas, 2017, "Recognized intangibles and the present value of growth options," Review of Quantitative Finance and Accounting, Springer, volume 48, issue 2, pages 311-329, February, DOI: 10.1007/s11156-016-0552-6.
• Stefan Dierkes & Ulrich Schäfer, 2017, "Corporate taxes, capital structure, and valuation: Combining Modigliani/Miller and Miles/Ezzell," Review of Quantitative Finance and Accounting, Springer, volume 48, issue 2, pages 363-383, February, DOI: 10.1007/s11156-016-0554-4.
• Ann Ling-Ching Chan & Edward Lee & Jirada Petaibanlue & Ning Tan, 2017, "Do board interlocks motivate voluntary disclosure? Evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, volume 48, issue 2, pages 441-466, February, DOI: 10.1007/s11156-016-0557-1.
• Sharad Asthana, 2017, "Diversification by the audit offices in the US and its impact on audit quality," Review of Quantitative Finance and Accounting, Springer, volume 48, issue 4, pages 1003-1030, May, DOI: 10.1007/s11156-016-0576-y.
• Sabri Boubaker & Dimitrios Gounopoulos & Antonios Kallias & Konstantinos Kallias, 2017, "Management earnings forecasts and IPO performance: evidence of a regime change," Review of Quantitative Finance and Accounting, Springer, volume 48, issue 4, pages 1083-1121, May, DOI: 10.1007/s11156-016-0579-8.
• Shirley Liu, 2017, "Does the requirement of an engagement partner signature improve financial analysts’ information environment in the United Kingdom?," Review of Quantitative Finance and Accounting, Springer, volume 49, issue 1, pages 263-281, July, DOI: 10.1007/s11156-016-0590-0.
• Wu-Lung Li & Kenneth Zheng, 2017, "Product market competition and cost stickiness," Review of Quantitative Finance and Accounting, Springer, volume 49, issue 2, pages 283-313, August, DOI: 10.1007/s11156-016-0591-z.
• Alfio Marazzi & Yves Tillé, 2017, "Using past experience to optimize audit sampling design," Review of Quantitative Finance and Accounting, Springer, volume 49, issue 2, pages 435-462, August, DOI: 10.1007/s11156-016-0596-7.
• Maggie Hao & Dana A. Forgione & Liang Guo & Hongxian Zhang, 2017, "Improvement in clinical trial disclosures and analysts’ forecast accuracy: evidence from the pharmaceutical industry," Review of Quantitative Finance and Accounting, Springer, volume 49, issue 3, pages 785-810, October, DOI: 10.1007/s11156-016-0608-7.
• Mariana Rodica Tirlea, 2017, "Relevance Of Commitment Letter For Related Services And Auditing Of Financial Statements," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 9, issue 1, pages 14-16, March.
• Mariana Rodica Tirlea, 2017, "Practical Considerations Regarding The Activity Of Financial Audit Planning," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 9, issue 1, pages 17-23, March.
• Victor Munteanu & Lavinia Copcinschi & Carmen Luschi & Anda Laceanu, 2017, "Internal Audit – Determinant Factor In Preventing And Detecting Fraud Related Activity To Public Entities Financial Accounting," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 9, issue 1, pages 55-63, March.
• Gheorghe Lepadatu, 2017, "Continuous Improvements Of The International Financial Reporting Standards Concerning Equities," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 9, issue 1, pages 6-13, March.
• Victor Munteanu & Marilena Zuca, 2017, "Debate Regarding Measuring Accounting Value: Historical Cost Against Fair Value," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 9, issue 1, pages 77-84, March.
• Diana Gorun, 2017, "Some Aspects Regarding The Annulment Of The Registered Trademark," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 9, issue 2, pages 10-13, June.
• Iacob Catoiu & Diana Ioncica, 2017, "The Area Of Research In The Vision Of Modern Marketing," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 9, issue 2, pages 28-30, June.
• Habib Kabalan & Gabriela Stanciulescu, 2017, "Introducing Theories And Practices Concerning Erp The Case Of The Pharmaceutical Industry," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 9, issue 3, pages 20-24, September.
• Pompiliu Marian Cristescu & Ana-Maria Ramona Stancu, 2017, "Comparative Analysis Of The Human Behaviour Regarding The Use Of Open Source Products In Smes Accountancy," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 9, issue 3, pages 41-45, September.
• Florentina-Stefania Neagu, 2017, "Some Considerations Regarding The Dynamics Of Geopolitical Events And The Effects On The Hospitality Industry," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 9, issue 3, pages 56-59, September.
• Mirela Niculae, 2017, "Influence of the Good-Practice Principles and Codes in the Corporate Governance upon the Quality of the Financial-Accounting Information," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 3, issue 2, pages 116-122, June.
• Mirela Niculae, 2017, "The Role of the Financial-Accounting Information System in the Matrix of the Entity Functions," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 3, issue 3, pages 19-23, September.
• Keishi Fujiyama & Makoto Kuroki, 2017, "Strategic Management Forecasts and Accounting Choices: A Case of Employee Downsizing in Japan," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2017-06, Mar, revised Sep 2017.
• Sarra KAISS & Nezha BAGHAR & Mounime EL KABBOURI, 2017, "Theoretical bases on the nature of goodwill," Turkish Economic Review, KSP Journals, volume 4, issue 4, pages 419-428, December.
• Handan ÇAM, 2017, "3rd International conference on social sciences & education research," Journal of Economic and Social Thought, KSP Journals, volume 4, issue 3, pages 352-353, Seprember.
• Masaki Kusano, 2017, "Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan," Discussion papers, Graduate School of Economics , Kyoto University, number e-16-016, Mar.
• Masaki Kusano, 2017, "Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan," Discussion papers, Graduate School of Economics , Kyoto University, number e-17-007, Sep.
• Fuminobu Mizutani, 2017, "Accounting for not-for-profit organizations (NFPs) to prevent terrorist financing," Journal of Economic and Financial Studies (JEFS), LAR Center Press, volume 5, issue 2, pages 1-6, April.
• Sarah Yuliarini & Zaleha Othman Othman & Ku Nor Izah Ismaila, 2017, "Environmental accounting practices: A regulatory and internal management perspective," Journal of Economic and Financial Studies (JEFS), LAR Center Press, volume 5, issue 3, pages 1-11, June.
• Riana Iren RADU & Iuliana Oana MIHAI & Violeta ISAI, 2017, "Considerations Regarding the Assessment Capacity and Recognition in Accounting of Human Capital," Proceedings RCE 2017, Editura Lumen, volume 0, issue , pages 135-145, November, DOI: https://doi.org/10.18662/lumproc.rc.
• Taheri, Mandana & Rahmani, Ali, 2017, "Financial Loans Cost or Fair Value, Which One Has More Effect on Credit Loss of Banking System," Journal of Monetary and Banking Research (فصلنامه پژوهش‌های پولی-بانکی), Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, volume 10, issue 33, pages 481-508, November.
• Antonio Costantini & Filippo Zanin, 2017, "The Effect of Perceived Environmental Uncertainty on the Use and Perceived Usefulness of Strategic Management Accounting: Some Empirical Evidence," Managing Global Transitions, University of Primorska, Faculty of Management Koper, volume 15, issue 4 (Winter, pages 379-398, DOI: 10.26493/1854-6935.15.379-398.
• Tamás Szücs & József Ulbert, 2017, "Role and Measurement of Fair Valuation in the Hungarian Credit Institution Sector," Financial and Economic Review, Magyar Nemzeti Bank (Central Bank of Hungary), volume 16, issue 3, pages 51-73.
• Patricia González, 2017, "Divulgación de información sobre Capital Intelectual en las universidades públicas Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 18, pages 32-59, Septiembr.
• Yuli Suárez, 2017, "Evolución de la profesión contable en Estados Unidos: una revisión de mitad del siglo XIX y siglo XX Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 18, pages 60-89, Septiembr.
• Laura Sour, 2017, "Avances en la cantidad de la información financiera del sector público en México a raíz de la LGCG," Contaduría y Administración, Accounting and Management, volume 62, issue 2, pages 15-16, Abril-Jun.
• Laura Sour, 2017, "Progress in the quantity of financial information in the public sector in Mexico following the LGCG," Contaduría y Administración, Accounting and Management, volume 62, issue 2, pages 17-18, Abril-Jun.
• Cesar Medeiros Cupertino & Antonio Lopo Martinez & Newton C.A. da Costa Jr, 2017, "Earnings management strategies in Brazil: Determinantcosts and temporal sequence," Contaduría y Administración, Accounting and Management, volume 62, issue 5, pages 7-8, Diciembre.
• Emrah Arbak, 2017, "Identifying the provisioning policies of Belgian banks," Working Paper Research, National Bank of Belgium, number 326, Aug.
• Luzi Hail & Stephanie Sikes & Clare Wang, 2017, "Cross-Country Evidence on the Relation between Capital Gains Taxes, Risk, and Expected Returns," NBER Chapters, National Bureau of Economic Research, Inc, "Personal Income Taxation and Household Behavior (TAPES)".
• Gaétan de Rassenfosse & Adam B. Jaffe, 2017, "Econometric Evidence on the R&D Depreciation Rate," NBER Working Papers, National Bureau of Economic Research, Inc, number 23072, Jan.
• Brandon Gipper & Luzi Hail & Christian Leuz, 2017, "On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," NBER Working Papers, National Bureau of Economic Research, Inc, number 24018, Nov.
• João Granja & Christian Leuz, 2017, "The Death of a Regulator: Strict Supervision, Bank Lending, and Business Activity," NBER Working Papers, National Bureau of Economic Research, Inc, number 24168, Dec.
• Shevtsiv Lyba, 2017, "Investigation of the mechanism of interrelation between accounting and budgeting in the enterprise management system: the strategic aspect," Technology audit and production reserves, 6(38) 2017, Socionet;Technology audit and production reserves, volume 6, issue 4(38), pages 39-47.
• Liakhovych Halyna, 2017, "Classification of accounting outsourcing: compliance with modern development trends," Technology audit and production reserves, 6(38) 2017, Socionet;Technology audit and production reserves, volume 6, issue 4(38), pages 47-52.
• Pravdiuk Natalia & Plakhtii Tetiana, 2017, "Development of the basic theoretical basis of accounting information quality," Technology audit and production reserves, 3(35) 2017, Socionet;Technology audit and production reserves, volume 3, issue 4(35), pages 4-9.
• Shkulipa Ljudmyla, 2017, "Research of the main advantages in social oriented accounting," Technology audit and production reserves, 3(35) 2017, Socionet;Technology audit and production reserves, volume 3, issue 4(35), pages 14-19.
• Izmaylov Yaroslav, 2017, "Substantiation of the procedure for the reflection of goodwill in the accounting system of national enterprises," Technology audit and production reserves, 2(34) 2017, Socionet;Technology audit and production reserves, volume 2, issue 5(34), pages 9-15.
• Derun Ivan, 2017, "Improvement of the essence of professional judgment in accounting of Ukraine," Technology audit and production reserves, 2(34) 2017, Socionet;Technology audit and production reserves, volume 2, issue 4(34), pages 25-29.
• Bradshaw, Mark & Ertimur, Yonca & O'Brien, Patricia, 2017, "Financial Analysts and Their Contribution to Well-Functioning Capital Markets," Foundations and Trends(R) in Accounting, now publishers, volume 11, issue 3, pages 119-191, December, DOI: 10.1561/1400000042.
• Rezarta SHKURTI & Almina MANOKU & Elfrida MANOKU, 2017, "Internal Control System and Activities - a Study with Albanian Companies," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 601-611, December.
• Michael Musov, 2017, "A General Model for Making Short-Run Operating Decisions: Methodology and Steps," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 77-86, June.
• Diana Andone, 2017, "Financial Performance Analysis In Listed Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 195-203, July.
• Anna Banociova & Radoslav Tusan, 2017, "Using Audit Methods In The Auditing Of Non-Current Assets Of The Municipality," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 215-226, July.
• Victoria Bogdan & Olimpia Iuliana Ban & Dorina Nicoleta Popa, 2017, "Applying Mpca Analysis To Evaluate Financial Performance Of Romanian Listed Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 235-246, July.
• Bunea Stefan, 2017, "Analysis Of Conceptual And Technical (In)Consistencies In The Ifrs 16 Leases Accounting Model," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 247-258, July.
• Flavius-Andrei GUINEA, 2017, "Study Regarding The Impact Of The Fiscal Factor On The Professional Accountant Behavioural Mutations," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 355-364, July.
• Kerezsi Dora, 2017, "Disclosure Obligations Related To The Balance Sheet In The Hungarian And International Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 395-404, July.
• Laura-Alexandra Mortura, 2017, "Analisys Of Financial Position In Determining The General Inherent Risk," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 433-442, July.
• Luminita Rus, 2017, "Romanian Accounting On Both Sides Of The Prut," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 221-228, December.
• Rabeea Sadaf, 2017, "Advanced Statistical Techniques For Testing Benford'S Law," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 229-238, December.
• Carmen Mihaela Scorte, 2017, "Dashboard - Performance Measurement Tool Empirical Study Of The Hospitality Industry In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 239-247, December.
• Mihaela Stefan & Florina-Laura Sandru, 2017, "Considerations Regarding Terget Costing Method Application Within The Electrical Lighting Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 85-94, December.
• Toru Ishikawa, 2017, "The Effect of Fair Disclosure Rule on Investment Efficiency," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 17-31, Oct.
• John R. Graham & Michelle Hanlon & Terry Shevlin & Nemit Shroff, 2017, "Tax Rates and Corporate Decision-making," The Review of Financial Studies, Society for Financial Studies, volume 30, issue 9, pages 3128-3175.
• Spătărelu IonuÈ› & Petec (Călinescu) Daniela, 2017, "The Use of Accounting Information as a Means of Fraud," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 248-252, June.
• Avram Costin Daniel & Avram Marioara & Dragomir Isabela, 2017, "Annual Financial Statements as a Financial Communication Support," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 403-406, June.
• Băcanu Mihaela-Nicoleta, 2017, "The Relation between Accounting Result and Tax Result in the Case of the Profit Tax," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 407-412, June.
• BobiÈ›an Nicolae & Dumitrescu Diana, 2017, "The Relevant Skills for Forensic Accountants – Can the Romanian Accounting Education Programs offer them?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 419-423, June.
• Bobitan Roxana-Ioana & Stefea Petru, 2017, "Integrated Reporting for a Good Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 424-428, June.
• Caprian Cristina, 2017, "The Economic Importance and Characteristics of Cost Calculation in the Clothing Industry in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 429-434, June.
• CarataÈ™ Maria Alina & Spătariu Elena Cerasela & Drăgoi Mihaela Cristina, 2017, "Culture and Accounting Practices," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 435-438, June.
• Ciocan Claudia-Cătălina, 2017, "True and Fair View: Incentive or Inhibitor for Creative Accounting?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 451-455, June.
• Dreghiciu Andreea Elena, 2017, "Study Concerning the Measure of Using Accounting, Economical and Administrative Evaluation in Practice," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 474-479, June.
• Guinea Flavius-Andrei, 2017, "Critical Aspects regarding the Implementation of Managerial Accounting Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 491-496, June.
• Lazăr Cristiana Daniela & Marin Andreea Mihaela & PereÈ™ Ion, 2017, "Classification After Three Significant Criteria and Calculation of the Frequencies for Direct Procurement Deficiencies, Appealed in the Audit Engagement," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 509-513, June.
• Lazăr Cristiana Daniela & Marin Andreea Mihaela & PereÈ™ Ion, 2017, "The Work Sample Verification and the Calculation of the Statistical, Mathematical and Economical Probability for the Risks of the Direct Procurement," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 514-517, June.
• Nicolae Traian Cristin, 2017, "New Trends in Leasing Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 598-603, December.
• Pepi Mitică, 2017, "Designing a Complete Model for Evaluating Companies in "The Modern Economy" and Refining Financial-Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 613-619, December.
• Sava Raluca, 2017, "Accounting Changes on Green Certificates in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 644-648, December.
• Toma Maria, 2017, "Impact of Costing and Cost Analysis Methods on the Result of the Period: Methods Based on Full Cost Theory," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 667-670, December.
• Toma Maria, 2017, "Impact of Costing and Cost Analysis Methods on the Result of the Period: Methods Based on Partial Cost Theory," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 671-675, December.
• Tudor Liviu-ALexandru, 2017, "The Analysis of the IFRS Adoption Effects on the Accounting Quality in the European Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 687-690, December.
• Vârteiu Daniel Petru & Mortură Laura Alexandra & Dreghiciu Andreea Elena, 2017, "Study Concerning Exercising an Adequate Professional Reasoning in Developing the Evaluation and Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 691-696, December.
• Vârteiu Daniel Petru & Vilijencova Nicoleta, 2017, "Accounting for Activity Units which Perform Agricultural Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 697-702, December.
• Caro, Norma Patricia & Arias, Ver—nica & Ortiz, Pablo, 2017, "Predicci—n de fracaso en empresas latinoamericanas utilizando el mŽtodo del vecino más cercano para predecir efectos aleatorios en modelos mixtos || Prediction of Failure in Latin-American Companies Using the Nearest-Neighbor Method to Predict Random," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 24, issue 1, pages 5-24, Diciembre.
• Erdely, Arturo, 2017, "Value at Risk and the Diversification Dogma || Valor en riesgo y el dogma de la diversificación," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 24, issue 1, pages 209-219, Diciembre.
• Tascón, María T. & Castaño, Francisco J., 2017, "Selection of Variables in Small Business Failure Analysis: Mean Selection vs. Median Selection || Selección de variables en el análisis de fracaso de empresas pequeñas: selección de medias frente a selección de medianas," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 24, issue 1, pages 54-88, Diciembre.
• Artur Sajnog, 2017, "The role of comprehensive income in predicting banks’ future earnings based on the practice of banks listed on the Warsaw Stock Exchange," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 12, issue 3, pages 485-500, September, DOI: 10.24136/eq.v12i3.26.
• Igor Pustylnick, 2017, "Comparison Of Liquidity Based And Financial Performance Based Indicators In Financial Analysis," Oeconomia Copernicana, Institute of Economic Research, volume 8, issue 1, pages 83-97, March, DOI: 10.24136/oc.v8i1.6.
• Jiri Dokulil & Jana Zlamalova & Boris Popesko, 2017, "The Perception Of Budgeting In Czech Firms — Results Of A Survey," Oeconomia Copernicana, Institute of Economic Research, volume 8, issue 2, pages 273-285, June, DOI: 10.24136/oc.v8i2.17.
• Artur Sajnog, 2017, "The role of comprehensive income in predicting banks’ future earnings," Working Papers, Institute of Economic Research, number 105/2017, May, revised May 2017.
• Mariana Man & Bogdan Răvaş, 2017, "Integrating the Exigencies of Lean Manufacturing in the Accounting System of Lean Thinking Organisations," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 17, issue 1, pages 139-154.
• Mariana Man & Bogdan Răvaş, 2017, "Implications of Lean Manufacturing on Management Accounting in Romanian Organisations," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 17, issue 1, pages 155-168.
• Iuliana Cenar, 2017, "The Accounting Professional and Environmental Management Assumptions, Stakes and Challenges," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 17, issue 1, pages 45-54.
• Ilie Răscolean & Ileana-Sorina Rakos, 2017, "Financial Analysis for Transaction with Financial Tools at OMV Petrom City Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 17, issue 2, pages 201-214.
• Pavlik, Lívia, 2017, "Competition and Controlling in Higher Education, a Crucial Segment of the Public Sector," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 1, pages 50-73.
• Borbély, Katalin, 2017, "Accounting During the Austro-Hungarian Compromise and the Post-Communist Regime Change," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 1, pages 88-100.
• Zéman, Zoltán, 2017, "The Risk-mitigating Role of Financial Controlling at Local Government Entities – Modelling Profitability and Liquidity Aspects," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 3, pages 294-310.
• Pulay, Gyula & Simon, József & Szilas, István, 2017, "Budget Residues Constituting a Budgetary Risk," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 4, pages 429-443.
• Halyna Yamnenko, 2017, "Механізм Управління Дебіторською Заборгованістю Підприємства
  [The Mechanism of Company Accounts Receivable Management]," Traektoriâ Nauki = Path of Science, Altezoro, s.r.o. & Dialog, volume 3, issue 2(19), pages 5.1-5.7, Fabruary, DOI: 10.22178/pos.19-6.
• Lachaari, Mohamed & Inani, El Mehdi & Barigo, Rachid, 2017, "Fiscalité de l’introduction en Bourse
  [Tax Shield of Initial Public Offering]," MPRA Paper, University Library of Munich, Germany, number 100240, May.
• Lachaari, Mohamed & Inani, El Mehdi & Barigo, Rachid, 2017, "Fiscalité de l’introduction en Bourse
  [Tax Shield of Initial Public Offering]," MPRA Paper, University Library of Munich, Germany, number 100789, May.
• Ciumag, Marin & Ciumag, Anca, 2017, "Informația contabilă privind mărfurile în comerțul cu amănuntul," MPRA Paper, University Library of Munich, Germany, number 112140, Jun.
• Abdullah, Hariem & Aziz, Hemn, 2017, "Impact of Just-In-Time manufacturing on profit maximization," MPRA Paper, University Library of Munich, Germany, number 112365.
• Zine-Eddine, Yasmine, 2017, "Les normes IAS/IFRS et le défi du traitement comptable du Goodwill
  [IAS/ IFRS standards and the challenges in the Goodwill accounting treatment]," MPRA Paper, University Library of Munich, Germany, number 76403, Jan.
• Ozili, Peterson K, 2017, "Bank Loan Loss Provisions Research: A Review," MPRA Paper, University Library of Munich, Germany, number 76495, Jan.
• Janda, Karel & Kaszas, Micha, 2017, "Indirect Firm Valuation and Earnings Stability," MPRA Paper, University Library of Munich, Germany, number 77234, Mar.
• Georgieva, Daniela, 2017, "Preparation and disclosure of non-financial statement based on the new Bulgarian accountancy act," MPRA Paper, University Library of Munich, Germany, number 78015, Feb.
• Georgieva, Daniela, 2017, "Достоверното Счетоводно Дефиниране На Научноизследователската И Развойна Дейност
  [Defining and interpreting the term research and development for accounting purposes]," MPRA Paper, University Library of Munich, Germany, number 78272.
• zainal, nursyafikin, 2017, "The Influence of Corporate Governance on Changes In Risk Following The Plantation Industry: Evidence From Chin Teck Plantation Bhd," MPRA Paper, University Library of Munich, Germany, number 78391, Mar.
• Cakir, Murat, 2017, "What You See Is Not What You Get, Always! A Distorted but True View of Company Financials when Distressed," MPRA Paper, University Library of Munich, Germany, number 79784, Jun.
• Meira, Liliana & Peixoto, Joao Paulo, 2017, "Qual a importância da Auditoria Operacional nas PME Portuguesas?
  [The importance of the operational audit of Portuguese SMEs]," MPRA Paper, University Library of Munich, Germany, number 80113, Jul.
• Degiannakis, Stavros & Giannopoulos, George & Ibrahim, Salma & Rozic, Ivana, 2017, "Earnings Management to Avoid Losses and Earnings Declines in Croatia," MPRA Paper, University Library of Munich, Germany, number 80164.
• DiGabriele, Jim & Ojo, Marianne, 2017, "Chameleons in the midst of hawks: The real meaning to be attributed to the definition of fraud," MPRA Paper, University Library of Munich, Germany, number 80709, Aug.
• Ndebugri, Haruna & Tweneboah Senzu, Emmanuel, 2017, "Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana," MPRA Paper, University Library of Munich, Germany, number 81113, Sep, revised 04 Sep 2017.
• Ahsina, Khalifa, 2017, "La recherche marocaine en contrôle de gestion ; les auteurs, les institutions et les méthodes de recherche
  [Moroccan research in management control; authors, institutions and research methods]," MPRA Paper, University Library of Munich, Germany, number 81294.
• Trojanowski, Dariusz & Olszewski, Krzysztof & Gałaszewska, Krystyna, 2017, "Analiza odporności inwestycji w nieruchomości biurowe na wzrost kosztów kredyt lub stopy pustostanów
  [Analysis of the robustness of office real estate investment when credit costs or vaccancy rates increase]," MPRA Paper, University Library of Munich, Germany, number 81395.
• Ahsina, Khalifa & Taouab, Omar, 2017, "Y’a-t-il vraiment un besoin pour changer de referentiel comptable au Maroc? la prétendue value relevance des normes comptables IFRS
  [Is there really a need to change accounting references in Morocco? the alleged value of IFRS accounting standards]," MPRA Paper, University Library of Munich, Germany, number 81397, May.
• Magni, Carlo Alberto & Veronese, Piero & Graziani, Rebecca, 2017, "Chisini means and rational decision making: Equivalence of investment criteria," MPRA Paper, University Library of Munich, Germany, number 81532, Sep.
• Ojo, Marianne, 2017, "Diamonds and “the Golden Flute”: from the Golden Age of prodigies and geniuses to the Knowledge Based Digital Economy," MPRA Paper, University Library of Munich, Germany, number 82217, Nov.
• Mirea, Marin, 2017, "Social assistance and its importance in economy," MPRA Paper, University Library of Munich, Germany, number 83662.
• Catrina, Ersilia, 2017, "Market insurance and risks in this field," MPRA Paper, University Library of Munich, Germany, number 83664.
• Santoso, Muhammad Rifky & Sebayang, Minda Muliana br, 2017, "A glimpse of positive accounting theory (PAT)," MPRA Paper, University Library of Munich, Germany, number 83665.
• Contreras-Pacheco, Orlando E. & Claasen, Cyrlene, 2017, "Fuzzy reporting as a way for a company to greenwash: perspectives from the Colombian reality," MPRA Paper, University Library of Munich, Germany, number 85472, Apr.
• Atanasov, Atanas & Marinova, Rumyana, 2017, "Интегрираното Отчитане – Ново Предизвикателство В Корпоративното Отчитане
  [Integrated Reporting - New Challenge in a Corporate Reporting]," MPRA Paper, University Library of Munich, Germany, number 85615, Jul.
• Atanasov, Atanas, 2017, "Счетоводното Регламентиране На Репутацията В България – Исторически Преглед И Анализ
  [The Accounting Regulation of Goodwill in Bulgaria – Historical Overview and Analysis]," MPRA Paper, University Library of Munich, Germany, number 85616, Jun.
• Atanasov, Atanas, 2017, "Управленски Аспекти На Счетоводната Обезценка На Търговската Репутация
  [Management Aspects of the Impairment of Goodwill]," MPRA Paper, University Library of Munich, Germany, number 85675.
• Georgieva, Daniela, 2017, "Вербалната Комуникация Като Част От Ключовите Компетенции На Счетоводителите В България
  [Verbal communication as a key skill in accounting profession in Bulgaria]," MPRA Paper, University Library of Munich, Germany, number 86377, Jun.
• Alvi, Mohsin, 2017, "Critical Issues in Accounting," MPRA Paper, University Library of Munich, Germany, number 87398, Aug.
• Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2017, "Companies’ Characteristics and the Choice of Hedge Accounting for Derivatives Reporting: Evidence from Malaysian Listed Companies," MPRA Paper, University Library of Munich, Germany, number 90213, Jun.
• Abdullah, Azrul & Waemustafa, Waeibrorheem & Mat Isa, Hamdan, 2017, "Disclosure of Information in Company’s Annual Reports: A Bibliometric Analysis," MPRA Paper, University Library of Munich, Germany, number 92008.
• suhardi, suhardi, 2017, "Telaah Kepemilikan Kebenaran Ilmiah Pada Pengembangan Pengetahuan Akuntansi
  [Review Of Scientific Truth Ownership On Development Of Accounting Knowledge]," MPRA Paper, University Library of Munich, Germany, number 92509, Dec, revised Nov 2017.
• Ozili, Peterson K, 2017, "Discretionary Provisioning Practices among Western European Banks," MPRA Paper, University Library of Munich, Germany, number 92645.
• Ozili, Peterson K, 2017, "Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa: The Case of Loan Loss Provisions," MPRA Paper, University Library of Munich, Germany, number 92646.
• Ozili, Peterson K, 2017, "Earnings Management in Interconnected Networks: A Perspective," MPRA Paper, University Library of Munich, Germany, number 92647.
• Udeh, Francis Nnoli & Abiahu, Mary-Fidelis Chidoziem & Tambou, Liberty Ejomafuvwe, 2017, "Impact of Corporate Governance on Firms Financial Performance: A Study of Quoted Banks in Nigeria," MPRA Paper, University Library of Munich, Germany, number 94923, Apr, revised 07 Jul 2019.
• Yakubu, Ibrahim Nandom & Alhassan, Mohammed Mubarik & Fuseini, Abdul-Aziz, 2017, "The Impact of Working Capital Management on Corporate Performance: Evidence from Listed Non-Financial Firms in Ghana," MPRA Paper, University Library of Munich, Germany, number 95113, Mar.
• Yakubu, Ibrahim Nandom & Alhassan, Mohammed Mubarik & Iddrisu, Nasiru Alhassan & Adam, Jamaldeen & Sumaila, Mujeeb Rahman, 2017, "The Effectiveness of Internal Control System in Safeguarding Assets in the Ghanaian Banking Industry," MPRA Paper, University Library of Munich, Germany, number 95116, Jun.
• Jan Hospodka & Ondřej Buben & Jiří Šimůnek & Monika Randáková, 2017, "Debt Relief in the Czech Republic - Analysis of Income, Overall Debt and Creditor Structure of the Debtors
  [Oddlužení v České republice - příjmy dlužníků, výše jejich dluhu a struktura věřitelů]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2017, issue 2, pages 34-44, DOI: 10.18267/j.aop.573.
• ATM Adnan & Hilda Tandigalla, 2017, "The Dramatic Shift In Emphasis From A Shareholder-Dominated Approach To A Stakeholder-Oriented Corporate Governance Model," European Journal of Business and Economics, Central Bohemia University, volume 12, issue 2, pages 11151:12-11, January, DOI: 10.12955/ejbe.v12i2.1115.
• Anna Loukianova & Egor Nikulin & Alexander Kanivetc, 2017, "Deoffshorization Policy: Case Of Russian Companies," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 279-285, September, DOI: 10.12955/cbup.v5.939.
• Nicoleta Cristina Matei & Marin Ţole & Mihaela Andreea Stroe, 2017, "The Importance Of Tangible Fixed-Assets Revaluation: A Comparison Between Romanian Accounting Regulations And The Ipsas 17 ‘Property, Plant And Equipment’," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 314-319, September, DOI: 10.12955/cbup.v5.944.
• Hristina Oreshkova, 2017, "The Debate On Prudence In Accounting," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 343-360, September, DOI: 10.12955/cbup.v5.949.
• Rasa Subaciene & Kastytis Senkus, 2017, "Accountant’S Profile: Perception Of Students And Practitioners," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 833-839, September, DOI: 10.12955/cbup.v5.1034.
• Marius Costin Daraban, 2017, "Accounting As A 21st Century Business Value Driver," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 99-105, September, DOI: 10.12955/cbup.v5.909.
• Orti Baquerizo, Javier, 2017, "¿Por qué las Pymes externalizan sus tareas contables y fiscales?," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, volume 1, issue 1, pages 71-87, July, DOI: 10.26784/sbir.v1i1.4.
• Ana Kundid Novokmet & Andrijana Rogošiæ, 2017, "Long-Term Financial Effects of Quality Management System Maturity Based on ISO 9001 Principles," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 19, issue S11, pages 1003-1003.
• Costin Daniel Avram & Greti Daniela Þogoe & Alexandru Avram, 2017, "From Conformity to Excellence – Study on Quality of Services in Accounting Profession in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 19, issue S11, pages 1077-1077.
• Cristina Raluca & Gh. Popescu, 2017, "The Role of Total Quality Management in Developing the Concept of Social Responsibility to Protect Public Interest in Associations of Liberal Professions," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 19, issue S11, pages 1091-1091.
• Mihaela Iona?cu & Ion Iona?cu & Marian Sacarin & Mihaela Minu, 2017, "Exploring the Impact of ISO 9001, ISO 14001 and OHSAS 18001 Certification on Financial Performance: The Case of Companies listed on the Bucharest Stock Exchange," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 19, issue 44, pages 166-166, February.
• Cristina Raluca Popescu & Gheorghe N. Popescu & Veronica Adriana Popescu, 2017, "Assessment of the State of Implementation of Excellence Model Common Assessment Framework (CAF) 2013 by the National Institutes of Research – Development – Innovation in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 19, issue 44, pages 1-41, February.
• David PROCHÃ ZKA, 2017, "Specifics Of Ifrs Adoption By Central And Eastern European Countries: Evidence From Research," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 64, issue 1, pages 59-81, March.
• Mara del Baldo & Maria-Gabriella Baldarelli, 2017, "Educating for Sustainability: Perspectives and Critical Notes on Accounting Scholars’ Role in Higher Education," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 64, issue 4, pages 411-422, December.
• Mara del Baldo & Maria-Gabriella Baldarelli, 2017, "Educating for Sustainability: Perspectives and Critical Notes on Accounting Scholars’ Role in Higher Education," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 64, issue 4, pages 411-422, December, DOI: 10.1515/saeb-2017-0032.
• Babajide Oyewo, 2017, "Predictors of the Effectiveness of Management Accounting Function in Nigerian Firms," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 64, issue 4, pages 487-512, December.
• Babajide Oyewo, 2017, "Predictors of the Effectiveness of Management Accounting Function in Nigerian Firms," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 64, issue 4, pages 487-512, December, DOI: 10.1515/saeb-2017-0026.
• Joong-Seok Cho & Hyung Ju Park, 2017, "The Effect of Matching on Firm Earnings Components," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 64, issue 4, pages 513-524, December, DOI: 10.1515/saeb-2017-0033.
• Joong-Seok Cho & Hyung Ju Park, 2017, "The Effect of Matching on Firm Earnings Components," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 64, issue 4, pages 513-524, December.
• Ionu? Sp?t?relu, 2017, "Tax FRAUD DETECTION ACTORS evasion between fiscal and penalty," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 191-203, November.
• Oprea Valentin BUSU & Elena Cristina ANDREI, 2017, "Efficiency of Management and Marketing Strategies within The Dental Office," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 204-211, November.
• PROJECT MANAGEMENT FROM QUALITY PERSPECTIVE & Adina Mihaela Drãgolici Nu?oaica, 2017, "Efficiency of Management and Marketing Strategies within The Dental Office," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 212-221, November.
• Elena-Iuliana Ion & Maria Criveanu, 2017, "The Company Performance Expressed By The Templates Of The Profit And Loss Account Prepared According To The International, European And National Reference," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 25-38, November.
• Ion Ionescu, 2017, "Calculation of the actual cost in the chemical fertilizer industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 39-51, November.
• Fedaa Abd Almajid Sabbar Alaraji, 2017, "The Evaluating of the possibility and adopting and applying of the international external auditing standards and it's suitability with the professional and legal environment in the State of Iraq," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 5-24, November.
• Florentina Istrate, 2017, "Consequences Of Fraud At The Presentation Of The Financial Statements," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 52-61, November.
• Vasiliki A. Basdekidou, 2017, "Nonfarm Employment Report Trading With Binary Options & Temporal Functionalities," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 19, pages 1-1.
• Elena-Iuliana Ion & Mariana Man, 2017, "Study On The Integration Of The Exigencies Of Accounting Regulations In The Accounting Practice Of Romanian Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 19, pages 1-5.
• Paul Diaconu, 2017, "From The Accounting of War to the Accounting of Peace: Putting Bricks for a New Environmental Accounting. A Critical Analysis," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 1, pages 107-131, March.
• Jadranka Mrsik & Ninko Kostovski, 2017, "Offshoring Accounting Services: New Opportunities for Developing Countries," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 1, pages 132-146, March.
• Victoria Stanciu & Andrei Tinca, 2017, "Solid Knowledge Management – The Ingredient Companies Need for Performance: A Romanian Insight," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 1, pages 147-163, March.
• Madalina Dumitru & Raluca Gina Guse, 2017, "The Legitimacy of the International Integrated Reporting Council," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 1, pages 30-58, March.
• Ilhan Dalci & Hasan Ozyapici, 2017, "Analysis of the Impact of First-Time Mandatory IFRS Adoption on Financial Statements: The Case Study of the Listed Hotels in Turkey," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 1, pages 5-29, March.
• Ahmed Saleh & Clare Roberts, 2017, "The Impact of Online Corporate Reporting Quality on Analyst Following and Properties of Their EPS Forecasts," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 1, pages 59-88, March.
• Eleftherios Aggelopoulos, 2017, "What Explains Changes In Accounting Divisional Performance Under Liquidity Shortage Conditions? Evidence from the Greek Banking," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 1, pages 89-106, March.
• Catalin Nicolae Albu & Karol Marek Klimczak, 2017, "Editorial. Small and Medium-Sized Entities Reporting In Central and Eastern Europe," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 2, pages 221-228, June.
• Anna Bialek-Jaworska, 2017, "Private SME Accounting in Poland. Does Bank Lending Influence Their Accounting And Financial Reporting Practice?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 2, pages 229-267, June.
• Mateja Jerman, 2017, "Accounting by SMEs – Evidence from Slovenia," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 2, pages 268-290, June.
• Dan Dacian Cuzdriorean, 2017, "The Use of Management Accounting Practices by Romanian Small and Medium-Sized Enterprises: A Field Study," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 2, pages 291-312, June.
• Merve Kilic & Ali Uyar, 2017, "Adoption Process of IFRS for SMEs in Turkey: Insights from Academics and Accountants," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 2, pages 313-339, June.
• Halina Waniak-Michalak, 2017, "Does Simplified Accounting Limit Small and Micro Companies’ Access To Bank Financing?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 2, pages 340-359, June.
• Omer Faruk Gulec, 2017, "Timeliness of Corporate Reporting In Developing Economies: Evidence from Turkey," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 3, pages 219-239, September.
• Ezekiel Oluwagbemiga Oyerogba & Muyiwa Ezekiel Alade & Patrick Esiemogie Idode & Isaiah Ogungbade Oluyinka, 2017, "The Impact of Board Oversight Functions on the Performance of Listed Companies in Nigeria," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 3, pages 268-296, September.
• Atila Karkacier & Fatih Coskun Ertas, 2017, "Independent Auditing Effect on Investment Decisions of Institutional Investors," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 3, pages 297-319, September.
• Victoria Bogdan & Ioana Teodora MeSter & Dana Gherai & Carmen Mihaela Scorte, 2017, "An Analysis of the Influences of Individual Optimism, Risk Taking and Self-Confidence on Professional Accounting Judgment," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 3, pages 320-343, September.
• Yasser Barghathi, 2017, "Stakeholders’ Perceptions on Earnings Management Motivations and Techniques in Libyan Commercial Banks," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 3, pages 344-368, September.
• Victoria Stanciu & Mirela Gheorghe, 2017, "An Exploration of the Accounting Profession – The Stream of Mobile Devices," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 3, pages 369-385, September.
• George Drogalas & Michail Pazarskis & Evgenia Anagnostopoulou & Angeliki Papachristou, 2017, "The Effect of Internal Audit Effectiveness, Auditor Responsibility and Training in Fraud Detection," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 4, pages 434-454, December.
• Marina Trpeska & Atanasko Atanasovski & Zorica Bozinovska Lazarevska, 2017, "The Relevance of Financial Information and Contents of the New Audit Report for Lending Decisions of Commercial Banks," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 4, pages 455-471, December.
• Voicu D. Dragomir, 2017, "Conflicts of Interest in Business: A Review of the Concept," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 4, pages 472-489, December.
• Justyna Fijalkowska & Beata Zyznarska-Dworczak & Przemyslaw Garsztka, 2017, "The Relation between the CSR and the Accounting Information System Data in Central and Eastern European (CEE) Countries – The Evidence of the Polish Financial Institutions," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 4, pages 490-521, December.
• Lukasz Matuszak & Ewa Rozanska, 2017, "An Examination of the Relationship between CSR Disclosure and Financial Performance: The Case of Polish Banks," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 4, pages 522-533, December.
• Huseyin Temiz & Omer Faruk Gulec, 2017, "Mandatory Adoption of IFRS in Emerging Markets: The Case of Turkey," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 4, pages 560-580, December.
• Sinziana-Maria Rindasu, 2017, "Emerging Information Technologies in Accounting and Related Security Risks – What Is the Impact on the Romanian Accounting Profession," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 4, pages 581-609, December.
• Stephen G. Ryan, 2017, "Do the Effects of Accounting Requirements on Banks’ Regulatory Capital Adequacy Undermine Financial Stability?," Annual Review of Financial Economics, Annual Reviews, volume 9, issue 1, pages 1-20, November, DOI: 10.1146/annurev-financial-110716-03.