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

• 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," Journal of 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," Journal of 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," Journal of 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," Journal of 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," Journal of 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," Journal of 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," Journal of 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," Journal of 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?," Journal of 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," Journal of 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," Journal of 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," Journal of 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?," Journal of 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," Journal of 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," Journal of 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," Journal of 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," Journal of 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," Journal of 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," Journal of 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," Journal of 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," Journal of 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," Journal of 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," Journal of 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," Journal of 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," Journal of 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," Journal of 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.
• Itay Goldstein & Liyan Yang, 2017, "Information Disclosure in Financial Markets," Annual Review of Financial Economics, Annual Reviews, volume 9, issue 1, pages 101-125, November, DOI: 10.1146/annurev-financial-110716-03.
• Yuri Biondi & Feng Zhou, 2017, "Interbank Credit and the Money Manufacturing Process. A Systemic Perspective on Financial Stability," Papers, arXiv.org, number 1702.08774, Feb.
• Mariana MAN & Bogdan RAVA?, 2017, "Implementation Of Management Accounting Tools – Solution To Enhance The Performance Of Public Capital Companies In Difficulty. Case Study: Romanian Television Company," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 45, issue 1, pages 1-15, March.
• Liliana MANEA, 2017, "How To Use Financial Statements Within The Global Economic Analysis Trend," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 45, issue 1, pages 16-24, March.
• Liliana MANEA, 2017, "Adjusting Vat In Case Of Insolvency Procedures Under The Romanian Fiscal Code And Accountancy Law," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 47, issue 3, pages 52-59, Supplemen.
• Ana-Maria MAFTEI URSU & Mariana MAN, 2017, "Conceptual Delimitations And Regulation On The Professional Judgment In Accounting," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 47, issue 3, pages 83-92, Supplemen.
• Jatinder Pal Singh, 2017, "Hedge accounting under IFRS 9: an analysis of reforms," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 145, pages 103-103, February.
• Marian SACARIN, 2017, "IFRS 16 “Leases” – consequences on the financial statements and financial indicators," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 145, pages 114-114, February.
• Samin KOHANSAL & Shoeyb ROSTAMI & Zeynab ROSTAMI, 2017, "The impact of conditional and unconditional conservatism on trade credit: evidence of Tehran Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 145, pages 1-93, February.
• Gary COKINS & Sorinel CAPUSNEANU & Dan Ioan TOPOR & Oana Raluca Ivan, 2017, "The hidden costs of self-management services in the accounting activity of a company," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 146, pages 244-244.
• Doina PRODAN-PALADE, 2017, "Bankruptcy risk prediction models based on artificial neural networks," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 147, pages 418-418.
• Maria-Silvia Sandulescu, 2017, "Impression management – an international perspective," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 148, pages 605-605.
• Ramona Jurubita, 2017, "The digital economic chain – ICT in the loop of the OECD regulations," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 148, pages 655-655.
• Shujahat Haider Hashmi & Munawar Hussain & Raja Muhammad Ahsan Ilyas & Muhammad Asif Khan, 2017, "Sensitivity analysis for the determinants of investment appraisal," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 15, issue 148, pages 686-686.
• Ana Lalevic-Filipovic & Radivoje Drobnjak, 2017, "Business Ethics Through The Prism Of Moral Dilemmas Of The Accounting Profession In Montenegro," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 26, issue 1, pages 301-319, june.
• Nadiya Khocha, 2017, "The Organization Of Management Accounting At Small Enterprises In Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 4, DOI: 10.30525/2256-0742/2017-3-4-271-279.
• Iana Volkovska, 2017, "Inspection Of Management Accounting Status At The Enterprise," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 4, DOI: 10.30525/2256-0742/2017-3-4-24-31.
• Ludmila Batchenko & Maryna Dielini, 2017, "International Aspects Of State Regulation Of Socio-Economic Responsibility Of Entrepreneurship: Experience For Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 5, DOI: 10.30525/2256-0742/2017-3-5-13-18.
• Olesia Lemishovska, 2017, "Economic Categories Of "Amortization" And "Depreciation": The History Of Accounting Concept Formation And Development," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 5, DOI: 10.30525/2256-0742/2017-3-5-260-267.
• Yuliia Klius & Vira Chizh, 2017, "Strategic Analysis Of The Effective Development Of Industrial Enterprises On The Basis Of The Use Of "Corporate Innovation Management Chart"," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 5, DOI: 10.30525/2256-0742/2017-3-5-281-288.
• Darya Trachova, 2017, "Role Of State Protectionism In Depreciation Policy Formation," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 3, issue 5, DOI: 10.30525/2256-0742/2017-3-5-407-411.
• Fabrizio Dabbene & Marco Roberti Vittory, 2017, "Ifrs 9, the deep impact on credit risk and banking business," BANCARIA, Bancaria Editrice, volume 4, pages 2-17, April.
• Luciano Bruccola, 2017, "Ifrs9 adoption, the impact on the Lease sector," BANCARIA, Bancaria Editrice, volume 11, pages 64-71, November.
• Osama M. Al-Hares (Correspondnce author) & Kashif Saleem, 2017, "Islamic Banks Financial Performance and Implications of Basel III Standards in the GCC: An Empirical Analysis," Review of Economics & Finance, Better Advances Press, Canada, volume 7, pages 80-97, February.
• Prasanna Krishna & Ramanathan Geeta & Arora Bharat, 2017, "Family Ownership, Earnings Informativeness, and Role of Audit Committees: An Empirical Investigation in India," Review of Economics & Finance, Better Advances Press, Canada, volume 9, pages 57-70, August.
• Fanya Filipova & Daniela Georgieva & Bistra Nikolaeva Nikolova & Reni Petrova & Iliyan Hristov, 2017, "Problems and Prospects of Accounting Education," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 1, pages 136-177.
• Francois Coetzee & Pieter Buys, 2017, "Independent Review Or Audit? The Sme Implications Worth Pondering," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Rosario Roca & Francesco Potente & Luca Giulio Ciavoliello & Alessandro Conciarelli & Giovanni Diprizio & Lanfranco Lodi & Roberto Mosca & Tommaso Perez & Jacopo Raponi & Emiliano Sabatini & Antonio S, 2017, "Risks and challenges of complex financial isntruments: an analysis of SSM banks," Questioni di Economia e Finanza (Occasional Papers), Bank of Italy, Economic Research and International Relations Area, number 417, Dec.
• Muhammad Shahzad Ijaz & Ahmed Imran Hunjra & Rauf I Azam, 2017, "Forewarning Bankruptcy: An Indigenous Model for Pakistan," Business & Economic Review, Institute of Management Sciences, Peshawar, Pakistan, volume 9, issue 4, pages 259-286, December, DOI: dx.doi.org/10.22547/BER/9.4.12.
• Milutin Živanović, 2017, "Razlike U Računovodstvenom Tretmanu Interno Generisanog I Stečenog Gudvila – Uzroci, Posledice I Doslednost (Differences In The Accounting Treatment Of Internally Generated Goodwill And Acquired Goodw," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 25, pages 69-87, June.
• Iftekhar Hasan & Chun‐Keung (Stan) Hoi & Qiang Wu & Hao Zhang, 2017, "Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 55, issue 3, pages 629-668, June, DOI: 10.1111/1475-679X.12159.
• LAVAL Valerian, 2017, "Impact Of Educational Csr On Regional Business," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 69, issue 1, pages 88-108, April.
• GABAN Lucian & RUS Ionut - Marius & FETITA Alin, 2017, "An Econometric Approach Of The Banking Risks - Case Of Central And Est European Countries," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 69, issue 2, pages 73-86, August.
• GENCIA Adrian & MATES Dorel, 2017, "Financial Ratio Analysys - A Comparative Setting On Accounting Data And Distortions Caused By The Ifrs Convergence Process," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 69, issue 2, pages 87-97, August.
• ION Elena Iuliana & MAN Mariana, 2017, "Assessment Of The Company'S Performance In Terms Of Gains And Losses From Revaluation Of Fixed Assets Recorded In Equity," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 69, issue 2, pages 98-108, August.
• POP Ioana & MAN Mariana, 2017, "Some Insight Into The Perception Of Romanian Managers Regarding Financial Reporting Quality," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 69, issue 3, pages 94-101, August.
• CIUHUREANU Alina-Teodora, 2017, "Accounting Information Integration In The Triangle Financing - Investment - Dividend. Options Within Economic Entities In Central Region," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 69, issue 4, pages 68-83, November.
• COMANICIU Carmen, 2017, "Social Security Contributions In The European Union - Similarities And Differences," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 69, issue 5, pages 22-34, December.
• Ester Chen & Ilanit Gavious & Nadav Steinberg, 2017, "Dividends from Unrealized Earnings and Default Risk," Bank of Israel Working Papers, Bank of Israel, number 2017.05, Jun.
• Д-Р Георги Николов, 2017, "Концептуален Анализ На Новия Модел На Очакваните Загуби За Обезценка На Финансови Активи," ICPA Articles, Institute of Certified Public Accountants, volume 2017, issue 2, pages 1-19.
• Доц. Д-Р Валентина Станева, 2017, "Методически Подходи При Определянето На Счетоводната Оценка На Материалните Запаси," ICPA Articles, Institute of Certified Public Accountants, volume 2017, issue 4, pages 1-11.
• Доц. Д-Р Валентина Станева, 2017, "Методически Подходи При Определянето На Счетоводната Оценка На Материалните Запаси," ICPA Articles, Institute of Certified Public Accountants, volume 2017, issue 4, pages 1-11.
• Biondi Yuri, 2017, "The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 7, issue 1, pages 1-9, April, DOI: 10.1515/ael-2017-0001.
• Sunder Shyam, 2017, "Financial Regulation for a Better Society," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 7, issue 2, pages 51-58, July, DOI: 10.1515/ael-2017-0013.
• Biondi Yuri & Boisseau-Sierra Marion, 2017, "Pension Obligations in the European Union: A Case Study for Accounting Policy," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 7, issue 3, pages 1-27, December, DOI: 10.1515/ael-2017-0027.
• Casajus André & Labrenz Helfried, 2017, "Recognition of Non-Controlling Interest in Consolidated Financial Statements Based on Property Rights," Review of Law & Economics, De Gruyter, volume 13, issue 3, pages 1-23, November, DOI: 10.1515/rle-2015-0050.
• Mihail DIMITRIU, 2017, "New Accounting Opportunities And Related Creation And Development Of Virtual Space," Contemporary Economy Journal, Constantin Brancoveanu University, volume 2, issue 1, pages 109-125.
• Cristina Aurora BUNEA-BONTA?, 2017, "Lease Accounting Under Ifrs 16 And Ias 17 - A Comparative Approach," Contemporary Economy Journal, Constantin Brancoveanu University, volume 2, issue 2, pages 78-84.
• Nicoleta PAVEL, 2017, "The Application Of International Financial Reporting Standards - Opportunity And Challenge," Contemporary Economy Journal, Constantin Brancoveanu University, volume 2, issue 3, pages 134-185.
• Daniel Petru VÂRTEIU, 2017, "The Auditing Of European Funds, A Mission Based On Agreed-Upon Procedures," Contemporary Economy Journal, Constantin Brancoveanu University, volume 2, issue 3, pages 186-195.
• Andreea Elena DREGHICIU, 2017, "Possible Options Of The Entities Concerning The Reserves' Treatment From Reevaluation And Historical Cost'S Return," Contemporary Economy Journal, Constantin Brancoveanu University, volume 2, issue 3, pages 5-23.
• Elena Doina, Dascalu & Bogdan Narcis, Fîrtescu, 2017, "The Excessive Deficit, A Tool To Improve The Economic Governance In The Eu Member States," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 128-135.
• Erincz, Alicia, 2017, "Accounting Practices During The Economic Crisis," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 136-142.
• Radu, Florin, 2017, "The Necessity Of An Accounting History," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 153-158.
• Radu, Florin, 2017, "Ways To Reconcile Financial Accounting And Management Accounting," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 159-162.
• Gheorghe, Holt, 2017, "Economic Result Under The Influence Of Specific Accounting Principles," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 194-197.
• Gheorghe, Holt, 2017, "International Accounting Harmonization Process Influences On The Evolution Of Romanian Accounting System," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 198-202.
• Laura Panoiu & Dorina Luta, 2017, "Union Of Capital Markets - An Initiative Of The European Union," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 203-209.
• Dorina, Luta, 2017, "Impact Of International Financial Reporting Standards On An Entity-S Financial Status And Performance," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 218-223.
• Victor Munteanu & Monica PetruNa Zamfir (Maaliky) & Cristian Florian Florea, 2017, "The Relevance Of The Application In The Reporting Of Comprehensive Income Of Ifrs," Management Strategies Journal, Constantin Brancoveanu University, volume 35, issue 1, pages 231-241.
• Franco Visani & F. Marta L. Di Lascio & Silvia Gardini, 2017, "The impact of institutional and cultural factors on the use ofnon-GAAP financial measures. International evidence fromthe oil and gas industry," BEMPS - Bozen Economics & Management Paper Series, Faculty of Economics and Management at the Free University of Bozen, number BEMPS41, May.
• Silvia Gardini & F. Marta L. Di Lascio & Franco Visani, 2017, "Opportunism in disclosing pro-forma indicators: rationale and contextual drivers," BEMPS - Bozen Economics & Management Paper Series, Faculty of Economics and Management at the Free University of Bozen, number BEMPS42, May.
• Stéphanie Serve & Louis François Le Glass, 2017, "Les universités françaises depuis le passage à l'autonomie : vers de nouveaux outils d'analyse financière ?," Revue d'économie financière, Association d'économie financière, volume 0, issue 2, pages 265-296.
• Vladan Martić & Ana Lalević-Filipović & Milivoje Radović, 2017, "XBRL Implementation in the Banking Sector in Montenegro," Journal of Central Banking Theory and Practice, Central bank of Montenegro, volume 6, issue 2, pages 5-22.
• Thomas A. Gresik & Kai A. Konrad, 2017, "Tax Havens, Accounting Experts, and Fee-Setting Rules," CESifo Working Paper Series, CESifo, number 6774.
• Florian Eugster & Alexander F. Wagner, 2017, "Earning Investor Trust: The Role of Past Earnings Management," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 17-31, May, revised Mar 2018.
• Biljana Seistrajkova, 2017, "Short Selling and the Subsequent Performance of Initial Public Offerings," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 17-49, Aug.
• Andreea Mihaela MARIN, 2017, "The Perception of the Romanian Economic Environment Regarding the Adoption of the International Financial Reporting Standards," North Economic Review, Technical University of Cluj Napoca, Department of Economics and Physics, volume 1, issue 1, pages 174-178, October.
• Csongor CSŐSZ & Tímea RÉTI, 2017, "The Taxation And The Countries Competitiveness," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 38, pages 113-119, June.
• Inesa TOFANICA & Emil HOROMNEA & Mihaela CHIRIAC, 2017, "Ifrs In Romanian Banking System. Limits And Challenges," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 2 (1/2017, pages 41-45, July.
• Ludmila PROFIR, 2017, "Financial Performance Analysis Based On The Profit And Loss Statement," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 2 (1/2017, pages 47-51, July.
• Gurgen KALASHYAN, 2017, "Accounting For Contingent Considerations In Business Combinations," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 2 (1/2017, pages 53-56, July.
• Csongor CSŐSZ, 2017, "The Dividend Rate Of The Premium Entities Listed On Bse," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 3 (2/2017, pages 107-112, December.
• Daniel Petru VARTEIU, 2017, "Accounting Of Agricultural Activities And European Funds," Law, Society & Organisations, Romanian Foundation for Business Intelligence, Editorial Department, issue 3 (2/2017, pages 113-117, December.
• Éva DARABOS & Bernadett BÉRESNÉ MÁRTHA, 2017, "Trends Of The Factoring Turnover In International Comparisons," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 13, pages 143-150, May.
• Flavius-Andrei GUINEA, 2017, "Managerial Accounting System: Utility, Practice, Manipulation, Normalization," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 13, pages 85-91, May.
• Boby COSTI & Marius BOIŢĂ & Gheorghe PRIBEANU & Luminita PĂIUŞAN & Ionela Mihaela MILUTIN & Eduard AJTAY, 2017, "Cash Flow-Financial Planning Tool In The Tourism Units," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 13, pages 93-99, May.
• Laura-Alexandra MORTURĂ & Daniel Petru VÂRTEIU & Andreea Elena DREGHICIU, 2017, "Procedures And Techiques Specific To Creative Accounting Used In Registering The Exchange Rate Differences," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 15, pages 407-411, December.
• Ștefan BUNEA, 2017, "The Contribution Of Accounting Disciplines To Developing Professional And Personal Skills," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 15, pages 443-450, December.
• Luminita PAIUSAN & Marius BOITA & Boby COSTI & Adina Maria MOTICA & Meda DECEBAL & Eduard AJTAY, 2017, "Creative Accounting Techniques On Equity And Liabilities To Tourism Entities," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 15, pages 451-458, December.
• Jorge Armando Rodríguez & Javier �vila Mahecha, 2017, "La carga tributaria sobre los ingresos laborales y de capital en Colombia: el caso del impuesto sobre la renta y el IVA," Revista Cuadernos de Economia, Universidad Nacional de Colombia, FCE, CID, volume 36, issue 72.
• Claudia Orellana Fuentes & Digna Az�a �lvarez, 2017, "Aplicación del modelo de revaluación de propiedades, planta y equipo en empresas chilenas del sector energético," Estudios Gerenciales, Universidad Icesi, volume 33, issue 142, pages 102-111.
• María del Carmen Ruíz Sánchez, 2017, "Preparación en normas internacionales de información financiera en las Pymes de Villavicencio – Colombia," Revista Tendencias, Universidad de Narino, volume 18, issue 2, pages 27-44, DOI: 10.22267/rtend.171802.74.
• José Luis Villarreal & Jorge Xavier Córdoba Martínez, 2017, "Fundamentos para el estudio de las corrientes de investigación en contabilidad," Revista Tendencias, Universidad de Narino, volume 18, issue 2, pages 139-151, DOI: 10.22267/rtend.171802.81.
• Ormazabal, Gaizka & Duro, Miguel & Heese, Jonas, 2017, "Does the Public Disclosure of the SEC’s Oversight Actions Matter?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12145, Jul.
• Ormazabal, Gaizka & Badia, Marc & Duro, Miguel & Jorgensen, Bjorn N., 2017, "Market-wide Effects of Off-Balance Sheet Disclosures:," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12152, Jul.
• Spagnolo, Giancarlo & Buccirossi, Paolo & Immordino, Giovanni, 2017, "Whistleblower Rewards, False Reports, and Corporate Fraud," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12260, Aug.
• Ferreira, Daniel & Athanasakou, Vasiliki & Goh, Lisa, 2017, "Changes in CEO Stock Option Grants: A Look at the Numbers," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 12318, Sep.
• Sarra KAISS & Nezha BAGHAR & Mounime EL KABBOURI, 2017, "Theoretical bases on the nature of goodwill," Turkish Economic Review, EconSciences 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, EconSciences Journals, volume 4, issue 3, pages 352-353, Seprember.
• Iulia Jianu & Ionel Jianu & Carmen Turlea, 2017, "Measuring the Company’s Real Performance by Physical Capital Maintenance," ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Faculty of Economic Cybernetics, Statistics and Informatics, volume 51, issue 1, pages 37-57.
• Victoria BOGDAN & Claudia Diana SABĂU POPA & Mărioara BELENEŞI & Vasile BURJA & Dorina Nicoleta POPA, 2017, "Empirical Analysis of Intellectual Capital Disclosure and Financial Performance – Romanian Evidence," ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Faculty of Economic Cybernetics, Statistics and Informatics, volume 51, issue 2, pages 125-143.
• Силвия Костова & Крум Крумов & Пенко Димитров & Любомир Терзиев, 2017, "Правни И Методически Аспекти На Одита Върху Обществените Поръчки," Scientific Research Almanac, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 24, issue 1 Year 20, pages 92-120.
• Ирина Пъшева, 2017, "Възможности За Оценяване На Финансовите Инструменти В Контекста На Актуалните Изисквания Съгласно Мсфо 9 Финансови Инструменти," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 13, issue 13 Year 2, pages 266-283.
• Здравка Киричева, 2017, "Традиционната И Модерната Търговия На Дребно – Динамика, Тенденции И Счетоводно-Организационни Аспекти," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 13, issue 13 Year 2, pages 297-309.
• Марий Стоянов, 2017, "Счетоводни Аспекти На Режима „Касова Отчетност На Ддс” В Предприятията От Товарния Автотранспорт," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 13, issue 13 Year 2, pages 310-326.
• Вера Петрова, 2017, "Изследване Нагласите На Професионалната Счетоводна Общност В България Относно Счетоводното Отчитане На Финансовите Резултати," Almanac of PhD Students, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, volume 13, issue 13 Year 2, pages 351-372.
• Reni Petrova, 2017, "Completeness And Timeliness Of The Annual Financial Statements Published By Bulgarian Enterprises," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 63-82.
• Рени Петрова, 2017, "Пълнота И Своевременност На Публикуването На Годишните Финансови Отчети На Български Предприятия," Business Management, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 3 Year 20, pages 73-92.
• Калин Калев, 2017, "Анализ На Връзката Между Риска И Равнището На Неговите Оповестявания Във Финансовите Отчети На Банките," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 2 Year 20, pages 39-62.
• Надежда Попова-Йосифова, 2017, "Концептуална Рамка За Финансова Отчетност – Дискусионни Въпроси И Перспективи," Electronic magazine "Dialogue", D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 19-36.
• Riana Iren RADU & Iuliana Oana MIHAI & Violeta ISAI, 2017, "Considerations Regarding the Assessment Capacity and Recognition in Accounting of Human Capital," Risk in Contemporary Economy, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, pages 135-145.
• Aude Deville & Claudine Mangen & Véronique Pérès, 2017, "Comprendre les motivations des étudiants en filière CCA : une étude exploratoire - Understanding students motivations in the auditing/accounting programs: an exploratory research," Revue Finance Contrôle Stratégie, revues.org, volume 20, issue 3, pages 1-15, September.
• Gaëtan Le Quang, 2017, ""Taking Diversity into Account": the Diversity of Financial Institutions and Accounting Regulation," EconomiX Working Papers, University of Paris Nanterre, EconomiX, number 2017-10.
• Larmande, François & Stolowy, Hervé, 2017, "Managerial Risk Aversion and Accounting Conservatism," HEC Research Papers Series, HEC Paris, number 1215, Jun, revised 27 Jul 2017.
• Paugam, Luc & Casta, Jean-François & Stolowy, Hervé, 2017, "Non-Additivity in Accounting Valuation: Theory and Applications," HEC Research Papers Series, HEC Paris, number 1227, Aug, revised 28 Nov 2017.
• Lee, Charles M. C. & So, Eric C. & Wang, Charles C. Y., 2017, "Evaluating Firm-Level Expected-Return Proxies," Research Papers, Stanford University, Graduate School of Business, number 3188, Jun.
• McNichols, Maureen & Beaver, William H. & Wang, Zach Zhiguang, 2017, "Increased Information Content of Earnings Announcements in the 21st Century: An Empirical Investigation," Research Papers, Stanford University, Graduate School of Business, number repec:ecl:stabus:3616, Nov.
• Abdul Hamid Habbe, 2017, "Estimation Error of Earnings Information: A Test of Representativeness and Anchoring-adjustment Heuristic," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 1, pages 224-233.
• Andreas Andreas, 2017, "Analysis of Operating Cash Flow to Detect Real Activity Manipulation and Its Effect on Market Performance," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 1, pages 524-529.
• Ach Maulidi, 2017, "The Investigation and Elimination of Public Procurement Fraud in Government Sectors (A Case Study in Indonesia's Procurement System: Cases from 2006 to 2012)," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 2, pages 145-154.
• Laith Akram Muflih Al-Qudah & Yusuf Ali Khalaf Al-Hroot, 2017, "The Implementing Activity-based Costing Technique and Its Impact on Profitability: A Study of Listed Manufacturing Companies in Jordan," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 2, pages 271-276.
• Amneh Alkurdi & Munther Al-Nimer & Mohammad Dabaghia, 2017, "Accounting Conservatism and Ownership Structure Effect: Evidence from Industrial and Financial Jordanian Listed Companies," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 2, pages 608-619.
• Uwalomwa Uwuigbe & Olubukola Ranti Uwuigbe & Moyosore Esther Durodola & Jimoh Jafaru & Rehimetu Jimoh, 2017, "International Financial Reporting Standard Adoption and Value Relevance of Accounting Information in Nigeria," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 3, pages 1-8.
• Ahmad Ibrahim Karajeh & Mohd Yussoff B. Ibrahim, 2017, "Impact of Audit Committee on the Association Between Financial Reporting Quality and Shareholder Value," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 3, pages 14-19.
• Mohammad Reza Pour Hosein & Morteza Hassanzadeh & Seyedeh Saeedeh Hashemi, 2017, "Evaluating the Benefits of New Financial System (Accrual Accounting) Establishment in Medical and Health Care Sciences, Guilan University," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 3, pages 286-291.
• Ahmad Ahed Bader & Mousa Mohammad Abdullah Saleh, 2017, "Evidence on the Extent of Cosmetic Earnings and Revenues Management by Jordanian Companies," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 3, pages 20-30.
• Mohammad Taleghani, 2017, "Synergistic Role of Balanced Scorecard/Activity Based Costing and Goal Programming Combined Model on Strategic Cost Management," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 3, pages 586-593.
• Pritpal Singh Bhullar, 2017, "Empirical Analysis of Operating Efficiency and Firm Value: A Study of Fast Moving Consumer Goods and Pharmaceutical Sector in India," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 3, pages 671-675.
• Hojatollah Atashi Golestani & Seyyed Mohammad Hosseini & Ehsan Mehrjoo, 2017, "Separating and Merging Cash Flows: Investigating Five-element Cash Flows Statement," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 4, pages 54-61.
• Mohammed Abdullah Al-Momani & Mohammed Ibrahim Obeidat, 2017, "Towards More Understanding of the Financial Leverage Controversy: The Evidence of the Industrial Firms at Amman Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 4, pages 189-198.
• Hasyyati Yusrina & Mukhtaruddin Mukhtaruddin & Luk Luk Fuadah & Zunaidah Sulong, 2017, "International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 4, pages 433-447.
• Federica Doni & Silvia Rossetti & Roberto Verona, 2017, "Performance Reporting Choices after the Adoption of IAS 1 Revised: Comparative Evidence from Europe and the USA," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 4, pages 558-574.
• Mahmoud Atallah Al-Neimat & Talib Mohammad Musa Warred, 2017, "Impact of the Foreign Banks Entry on the Accounting Profits of the Jordanian Commercial Banks (1995 2015)," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 5, pages 78-85.
• Yassaman Khalili & Hossein Fakhari & Esfandiar Malekian & Hassanali Aghajani, 2017, "The Identification of Effective Factors on Intellectual Capital Reporting of the Universities of Iran," International Journal of Economics and Financial Issues, Econjournals, volume 7, issue 5, pages 345-350.
• Safaa Ibrahim Mahmood Al-Nuaim & Safaa Ibrahim Mahmood Al-Nuaim & Safaa Ibrahim Mahmood Al-Nuaim & Rapiah Mohamed & Jamal Mohammed Esmail Alekam, 2017, "The Link between Information Technology, Activity-based Costing Implementation and Organizational Performance," International Review of Management and Marketing, Econjournals, volume 7, issue 1, pages 452-457.