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

2018

• David Bholat & Rosa M. Lastra & Sheri M. Markose & Andrea Miglionico & Kallol Sen, 2018, "Non-performing loans at the dawn of IFRS 9: regulatory and accounting treatment of asset quality," Journal of Banking Regulation, Palgrave Macmillan, volume 19, issue 1, pages 33-54, January, DOI: 10.1057/s41261-017-0058-8.
• Firas Farhan Jedi & Sabri Nayan, 2018, "An empirical evidence on the effect of women board representation on firm performance of companies listed in Iraq Stock Exchange," Business and Economic Horizons (BEH), Prague Development Center, volume 14, issue 1, pages 117-131, January, DOI: 10.15208/beh.2018.10.
• Ishaq Ahmed Mohammed & Ayoib Che-Ahmad & Mazrah Malek, 2018, "Shareholder’s involvement in the audit committee, audit quality and financial reporting lag in Nigeria," Business and Economic Horizons (BEH), Prague Development Center, volume 14, issue 2, pages 355-374, April, DOI: 10.15208/beh.2018.26.
• Ietje Nazaruddin & Sri Budhi Rezki & Yasya Rahmanda, 2018, "Love of money, gender, religiosity: The impact on ethical perceptions of future professional accountants," Business and Economic Horizons (BEH), Prague Development Center, volume 14, issue 2, pages 424-436, April, DOI: 10.15208/beh.2018.31.
• Mujeeb Saif Mohsen Al-Absy & Ku Nor Izah Ku Ismail & Sitraselvi Chandren, 2018, "Accounting expertise in the audit committee and earnings management," Business and Economic Horizons (BEH), Prague Development Center, volume 14, issue 3, pages 451-476, June, DOI: 10.15208/beh.2018.33.
• Aree Saeed Mustafa & Ayoib Che-Ahmad & Sitraselvi Chandren, 2018, "Board diversity, audit committee characteristics and audit quality: The moderating role of control-ownership wedge," Business and Economic Horizons (BEH), Prague Development Center, volume 14, issue 3, pages 587-614, June, DOI: 10.15208/beh.2018.42.
• Yahya Uthman Abdullahi & Rokiah Ishak & Norfaiezah Sawandi, 2018, "Outsider vs insider: Does firm governance matter?," Business and Economic Horizons (BEH), Prague Development Center, volume 14, issue 3, pages 689-699, June, DOI: 10.15208/beh.2018.48.
• Maria Ciurea, 2018, "Considerations on the Need to Implement International Accounting Standards for the Public Sector in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 18, issue 1, pages 35-44.
• Simon, József & Fejszák, Tamás & Schatz, Bernhard & Donchev, Toma & Ivanov, Miroslav, 2018, "Experiences Concerning Transition to Accrual Accounting in the Public Sector from the Perspective of Supreme Audit Institutions," Public Finance Quarterly, Corvinus University of Budapest, volume 63, issue 2, pages 139-154.
• Zéman, Zoltán & Hegedűs, Szilárd & Molnár, Petronella, 2018, "Analysis of the Creditworthiness of Local Government-owned Companies with a Credit Scoring Method," Public Finance Quarterly, Corvinus University of Budapest, volume 63, issue 2, pages 176-195.
• Xhani Nensi & Avram Marioara & Iliescu Maria-Andreia(Ristea), 2018, "Annual financial statements and their role in financial communication," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 1-14, December.
• Ioan Ovidiu SPĂTĂCEAN & Cornel Ștefan NICOLA, 2018, "Rational vs. irational in investors’ behavior in response to financial reporting – empirical evidence on Bucharest stock exchange," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 58-72, December.
• Tatyana Chaika, 2018, "Проблеми Формування Системи Порівнянних Показників Прибутковості Підприємств Країн-Членів Оеср І України
  [Problems of Forming the System of Comparable Indicators of Profitability of Enterprises of OECD Member Countries and Ukraine]," Traektoriâ Nauki = Path of Science, Altezoro, s.r.o. & Dialog, volume 4, issue 4, pages 6001-6012, April, DOI: 10.22178/pos.33-9.
• Ozili, Peterson K & Outa, Erick R, 2018, "Bank Income Smoothing in South Africa: Role of Ownership, IFRS and Economic fluctuation," MPRA Paper, University Library of Munich, Germany, number 102567, May.
• Ciumag, Marin & Ciumag, Anca, 2018, "Tipuri de modificari bilantiere corespunzatoare tranzactiilor economice si financiare," MPRA Paper, University Library of Munich, Germany, number 112146, Oct.
• Tsvetomir L. Manolov, 2018, "Disclosure Of Environmental Information For The Example Of Bulgarian Thermal Power Plants," CBU International Conference Proceedings, ISE Research Institute, volume 6, issue 0, pages 333-337, September, DOI: 10.12955/cbup.v6.1178.
• Jun Cai & Yiyi Qin & Anxing Wang, 2018, "Earnings, Mergers And Acquisitions Under Pension Disclosure Standards," Advances in Decision Sciences, Asia University, Taiwan, volume 22, issue 1, pages 137-179, December.
• Mehmet Maşuk Fidan, 2018, "The Purchased or Originated Credit-Impaired Financial Assets Approach as Collected Work under IFRS 9 Financial Instruments," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 33, issue 109, pages 233-258, April, DOI: https://doi.org/10.33203/mfy.379284.
• Ali Apalı & Özge Acun, 2018, "An Application in the Burdur Province for the Awareness of the Effect of Accounting Auditing on Tax Applications of Accounting Professionals," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 33, issue 110, pages 21-36, October, DOI: https://doi.org/10.33203/mfy.372851.
• Öznur Doğan & Fatih Coşkun Ertaş, 2018, "Effect Of Environmental Sensitivity To Competitiveness: An Application On Green Star Hotels," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., volume 33, issue 110, pages 217-233, October, DOI: https://doi.org/10.33203/mfy.448241.
• Guillaume Plantin & Jean Tirole, 2018, "Marking to Market versus Taking to Market," American Economic Review, American Economic Association, volume 108, issue 8, pages 2246-2276, August.
• Ion Ionascu & Mihaela Iona?cu, 2018, "Business Models for Circular Economy and Sustainable Development: the Case of Lease Transactions," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 20, issue 48, pages 356-356.
• Francisco Javier Fernández-Roca & Jesús D. López-Manjón & Fernando Gutiérrez-Hidalgo, 2018, "Accounting information as a facilitator of inter-generational transfer in family businesses: The case of an Andalusian business family," Investigaciones de Historia Económica - Economic History Research (IHE-EHR), Journal of the Spanish Economic History Association, Asociación Española de Historia Económica, volume 14, issue 01, pages 23-30.
• Francisco Flores Muñoz & Diego Valentinetti & María Mora Rodríguez & à ngel Mena Nieto, 2018, "The Role of XBRL on EMAS Reporting: An Analysis of Organisational Values Compatibility," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 65, issue 4, pages 497-514, December.
• Viorel – Costin Banta, 2018, "Kpi - Methods And Techniques Used For Accounting Inside Erp Sap- A Study Case," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 46, pages 13-22, November.
• Dumitrescu Ioan Alexandru & Dorobanțu Alin Ionuț, 2018, "Case Study Regarding The Variation On Inventory On Retained Earnings And On The Tax On Income," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 46, pages 5-12, November.
• Ana Maria Mălăescu & Mărioara Avram, 2018, "The Accounting Profession In The Digital Age," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 46, pages 5-12, December.
• Nensi Xhani & Maria - Andreia Iliescu, 2018, "Coordination Of Audit Work Between The Internal And External Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 46, pages 53-60, December.
• Maria Alexandra Călinoiu, 2018, "The Role And Involvement Of Influencers In Promoting Brands," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 46, pages 73-86, December.
• Maria Mădălina Bogeanu Popa Ph. D Student & Prof. Mariana Man Ph. D, 2018, "Impact Of European Union’S Requirements Regarding The Publication Of Non-Financial Information On The Romanian Accounting Regulations," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 31, pages 107-120, November.
• Muhammad Bilal Lodhi & Irem Batool & Zunaira Khadim, 2018, "Activity-Based Costing (ABC): Implementation and Success in Pakistani Companies," Pakistan Journal of Economic Studies, Department of Economics, The Islamia University of Bahawalpur, Pakistan., volume 1, issue 2, pages 131-151, December.
• A & A, 2018, "Ifrs Adoption And Stock Price Delay: The Case Of Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 20, pages 1-3.
• Cristina-Florina Ticoi & Nadia Albu, 2018, "What Factors Affect the Choice of Accounting as a Career? The Case of Romania," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 1, pages 137-152, March.
• Mihai Carp & Constantin Toma, 2018, "Timeliness of Earnings Reported By Romanian Listed Companies," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 1, pages 46-68, March.
• Elina Haapamaki, 2018, "How Has IFRS Impacted Financial Reporting for Unlisted Entities?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 1, pages 5-30, March.
• Ahmed Al-Dmour & Maysem Abbod & Rand Al-Dmour, 2018, "The Impact of the Implementations of the SysTrust’s Framework upon the Quality of Financial Reporting: Structural Equation Modelling Approach," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 1, pages 69-99, March.
• Selena Aureli & Andrea Cardoni & Mara Del Baldo & Rosa Lombardi, 2018, "The Balanced Scorecard Logic in The Management Control and Reporting of Small Business Company Networks: A Case Study," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 2, pages 191-215, June.
• Odysseas Pavlatos, 2018, "Strategic Cost Management, Contingent Factors and Performance in Services," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 2, pages 215-233, June.
• Beata Zyznarska-Dworczak, 2018, "A Research Note of Potential Scientific Management Accounting Research Area in CEECs," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 2, pages 252-265, June.
• Chaima Kooli & Raoudha Trabelsi & Fethi Tlili, 2018, "The Impact of Accounting Disclosure On Emerging Stock Market Prediction in an Unstable Socio-Political Context," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 3, pages 313-329, September.
• Alhassan Musah & Fred Kwasi Anokye & Erasmus Dodzi Gakpetor, 2018, "The Effects of IFRS Adoption and Big 4 Audit Firms On Audit and Non-Audit Fees: Evidence from Ghana," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 3, pages 330-352, September.
• Maria-Silvia Sandulescu & Catalin-Nicolae Albu, 2018, "Impression Management in The Letters to Shareholders of Listed Entities: A Romanian Case Study," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 3, pages 353-373, September.
• Walid Khoufi & Dhouha Khrifech, 2018, "Country- Specific Characteristics Influencing Websites Based Information Disclosure Practices," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 3, pages 374-405, September.
• Aisha Saderuddin & Yasser Barghathi, 2018, "The Impacts of Introduction of VAT On the Audit Profession and Economy in The UAE: Auditors’ Perspective," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 3, pages 406-439, September.
• Ernest Amoaful Bansah, 2018, "The Threats of Using Computerized Accounting Information Systems in The Banking Industry," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 3, pages 440-461, September.
• Irsyadillah Irsyadillah & Alhashmi Aboubaker Lasyoud, 2018, "Does Accounting Education Develop Ethical Maturity? Evidence from Indonesia," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 3, pages 462-483, September.
• Shijun Guo, 2018, "CEO Connectedness and Expropriation: A Pitch," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 3, pages 493-499, September.
• Costel Istrate, 2018, "Financial Auditing and Financial Reporting for Romanian State-Owned Companies– Modified Opinions and Observations," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 4, pages 513-531, December.
• Chirata Caraiani & Camelia I. Lungu & Alina Bratu & Cornelia Dascalu, 2018, "Exploring The Perspectives of Integrated Reporting for Future Research Opportunities," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 4, pages 532-565, December.
• Ini Etete Udofia, 2018, "IFRS Adoption and Cross Border Investment in Nigeria," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 4, pages 605-625, December.
• Aurelia Stefanescu & Ileana Cosmina Pitulice & Viorica Georgiana Minzu, 2018, "The Impact of Income Tax Over Financial Performance of Companies Listed on The Bucharest Stock Exchange," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 17, issue 4, pages 626-640, December.
• Stephen G. Ryan, 2018, "Recent Research on Banks’ Financial Reporting and Financial Stability," Annual Review of Financial Economics, Annual Reviews, volume 10, issue 1, pages 101-123, November, DOI: 10.1146/annurev-financial-110217-02.
• Усабаев А.К. // Usabayev A.K. & Сейдахметова С.С. // Seidakhmetova S.S., 2018, "Классификация и оценка финансовых инструментов в соответствии с МСФО и МСФООС. // Classification and measurement of financial instruments in accordance with IFRS and IPSAS," Economic Review(National Bank of Kazakhstan), National Bank of Kazakhstan, issue 1, pages 43-51.
• Liliana MANEA, 2018, "About public acquisition monitoring role and necessity during framework agreement post-implementation," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 50, issue 2, pages 44-54, June.
• Emilia VASILE & Ion CROITORU, 2018, "Management By Objectives - Factor Of Growth In Organizational Performance," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 52, issue 4, pages 44-53, December.
• Maria Carmen Huian & Marilena Mironiuc & Mihaela Chiriac, 2018, "Study on the association between earnings management and value relevance based on the reporting method used for operating cash flows," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 149, pages 101-101, February.
• Sinziana-Maria Rindasu, 2018, "Information security challenges - vulnerabilities brought by ERP applications and cloud platforms," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 149, pages 131-131, February.
• Cristina Raluca Gh. Popescu & Gheorghe N. Popescu, 2018, "Risks of cyber attacks on financial audit activity," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 149, pages 140-140, February.
• Jatinder Pal Singh, 2018, "On hedge effectiveness assessment under IFRS 9," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 149, pages 157-157, February.
• Mirela PAUNESCU, 2018, "Exploratory study on accounting and taxation of virtual currencies by Romanian companies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 150, pages 239-239.
• Edward Wong Sek KHIN & Moghavvemi SEDIGHEH & Lee Su TENG & Rusnah MUHAMAD, 2018, "Malaysia’s SMEs credit industry: CSR taxanomy activities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 150, pages 278-278.
• Sabina-Cristina NECULA, 2018, "Improving information - a necessity in substantiating the accounting decision," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 150, pages 285-285.
• Alain Burlaud, 2018, "Can accounting standardization serve the public interest?," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 151, pages 365-365.
• Irine Herdjiono & Nanik Sutanti, 2018, "Determinants of audit delay: evidence from manufacturing sector of Indonesia," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 151, pages 373-373.
• Alexandra ARDELEAN & Adriana TIRON-TUDOR, 2018, "Commitment to public interest in audit – an imperative of strengthening trust in the profession," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 152, pages 527-527.
• Camelia-Daniela HATEGAN & Andreea-Claudia CRUCEAN, 2018, "Reporting of subsequent events in financial statements – between obligation and necessity," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 152, pages 571-571.
• Arber H. HOTI & Arben DERMAKU, 2018, "Internal auditing quality in the banking sector of Kosovo," The Audit Financiar journal, Chamber of Financial Auditors of Romania, volume 16, issue 152, pages 610-610.
• Dragan Gabric & Mladen Miljko, 2018, "Accounting Manipulations In The Financial Statements Of Companies €“ Research On Motivation And Incentives," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 27, issue 1, pages 3-27, june.
• Dragan Gabric & Zeljko Bosnjak, 2018, "Role Of The Cash Based Ratios In Determination Of Accounting Manipulations In The Financial Statements Of Companies," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 27, issue 2, pages 517-544, december.
• Yuliia Klius, 2018, "Accounting And Analytical And Management Tasks For The Classification Of Industrial Enterprises," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 1, DOI: 10.30525/2256-0742/2018-4-1-202-207.
• Sergey Bardash & Tetiana Osadcha, 2018, "Identification Of Economic And Legal Preconditions For Rent Accounting," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 1, DOI: 10.30525/2256-0742/2018-4-1-31-38.
• Igor Yaremko & Tetiana Voskresenska, 2018, "Transaction Costs Of Enterprises: The Issue Of Accounting And Analysis Management," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 2, DOI: 10.30525/2256-0742/2018-4-2-261-267.
• Larysa Tytenko, 2018, "Economic Security As An Element Of Strategic Management System: Accounting And Analytical Aspect," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 3, DOI: 10.30525/2256-0742/2018-4-3-309-318.
• Sergey Bardash & Tetiana Osadcha, 2018, "Accounting Of Results Of Rent Relations," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 4, DOI: 10.30525/2256-0742/2018-4-4-24-32.
• Alla Zhyvets, 2018, "Evolution Of Professional Competencies Of Accountants Of Small Enterprises In The Digital Economy Of Ukraine," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 5, DOI: 10.30525/2256-0742/2018-4-5-87-93.
• Svitlana Faizova & Marina Ivanova & Tetiana Pozhuieva, 2018, "Prospects For Improving The Methodology Of Strategic Enterprise Management," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 5, DOI: 10.30525/2256-0742/2018-4-5-371-378.
• Iryna Hrytsai & Oleksandr Yunin & Antonina Matsola, 2018, "Special Approaches To Allocation Of Types Of Servitudes From The Accounting Positions," Baltic Journal of Economic Studies, Publishing house "Baltija Publishing", volume 4, issue 5, DOI: 10.30525/2256-0742/2018-4-5-53-58.
• Y. Xie & H. Lee (Correspondence author), 2018, "Tunneling and Value Relevance of Financial Reports: Evidence from Hong Kong," Review of Economics & Finance, Better Advances Press, Canada, volume 11, pages 67-82, February.
• Davood Askarany & Hassan Yazdifar, 2018, "The Diffusion of Balanced Scorecard from the Perspective of Adopters: Evidence from Australia," Review of Economics & Finance, Better Advances Press, Canada, volume 14, pages 71-82, November.
• Álvaro Menéndez & Maristela Mulino, 2018, "Resultados de las empresas no financieras en 2017 y hasta el tercer trimestre de 2018," Boletín Económico, Banco de España, issue DIC.
• Álvaro Menéndez & Maristela Mulino, 2018, "Results of non-financial corporations in 2017 and in the first three quarters of 2018," Economic Bulletin, Banco de España, issue DEC.
• Nemanja Stojić, 2018, "Tco Analiza Kao Alat U Funkciji Nabavke (Tco Analysis As A Tool In The Function Of Procurement)," Ekonomske ideje i praksa, Faculty of Economics and Business, University of Belgrade, issue 30, pages 73-85, September.
• Siniša Radić, 2018, "Impact Of Intellectual Capital On Profitability Of Commercial Banks In Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 63, issue 216, pages 85-110, January –.
• Luc Paugam & Jean‐François Casta & Hervé Stolowy, 2018, "Non‐additivity in Accounting Valuation: Theory and Applications," Abacus, Accounting Foundation, University of Sydney, volume 54, issue 3, pages 381-416, September, DOI: 10.1111/abac.12125.
• MARZA Bogdan & MARCUTA Alina & MARCUTA Liviu, 2018, "Importance Of The Controlling Activity In Maximizing The Financial Performance Of The Company," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 70, issue 1, pages 143-152, August.
• MARINA Alexandra-Gabriela, 2018, "The Evolution Of The Accounting System After  The Fall Of Communism - Evidence From Romania," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 70, issue 2, pages 76-89, August.
• PAUNESCU (PETRE) Carmen-Florentina & MAN Mariana, 2018, "Concept Of Social Responsibility Of The Organization In The Context Of The Demand For Sustainable Development," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 70, issue 3, pages 112-125, August.
• BOGEANU POPA Maria Madalina & MAN Mariana, 2018, "Considerations Regarding The Publishing Of Non-Financial Information According To The European Directives," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 70, issue 3, pages 32-45, August.
• MUNTEAN Neli & GRIGOROI Lilia & MUNTEAN Iulian, 2018, "Bankruptcy Risk Analysis In The Wine Sector At The Companies From Republic Of Moldova," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 70, issue 3, pages 89-111, August.
• Caterina Lepore & Misa Tanaka & David Humphry & Kallol Sen, 2018, "An elusive panacea? The impact of the regulatory valuation regime on insurers' investment behaviour," Bank of England Staff Working Paper series, Bank of England, number 710, Feb.
• Biondi Yuri, 2018, "Banking, Money and Credit: A Systemic Perspective," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 8, issue 2, pages 1-26, July, DOI: 10.1515/ael-2017-0047.
• Camelia ISTRATE & Catalin-Fulger ISTRATE, 2018, "The Role And The Necessity Of Financial Audit For Accounting Users," Contemporary Economy Journal, Constantin Brancoveanu University, volume 3, issue 2, pages 102-106.
• Cristina Aurora BUNEA-BONTA?, 2018, "Accounting For Discounts Under Ifrs 15 Revenue From Contracts With Customers," Contemporary Economy Journal, Constantin Brancoveanu University, volume 3, issue 2, pages 73-79.
• Marian ZAROSCHI, 2018, "Approval Of Financial Accountancy In Correlation With Financial Audit," Contemporary Economy Journal, Constantin Brancoveanu University, volume 3, issue 3, pages 80-89.
• Rebeca Ioana BOSTAN & Cristina Mihaela TOMA, 2018, "The Impact Of Constrained Theory On Entreprise Performance," Contemporary Economy Journal, Constantin Brancoveanu University, volume 3, issue 4, pages 185-189.
• Oana Alina Bogdan & Dorel Mates, 2018, "Fiscal And Accounting Aspects Related To Vat System In Romania," Management Strategies Journal, Constantin Brancoveanu University, volume 42, issue 4, pages 151-156.
• Ciocan, Claudia Catalina, 2018, "Creative Accounting And Fraud: A Comparative Approach," Management Strategies Journal, Constantin Brancoveanu University, volume 42, issue 4, pages 157-163.
• Moise Domil & Oana Alina Bogdan, 2018, "Accounting For Subsidies Within Entities In Romania," Management Strategies Journal, Constantin Brancoveanu University, volume 42, issue 4, pages 224-230.
• Florentina Moisescu, 2018, "Accounting For The Prospect Of Disinvestment In Romania'S Agriculture," Management Strategies Journal, Constantin Brancoveanu University, volume 42, issue 4, pages 231-236.
• Liubov Lukianenko & Viktoriia Shelest, 2018, "Trademark As An Asset In International Business," Medzinarodne vztahy (Journal of International Relations), Ekonomická univerzita, Fakulta medzinárodných vzťahov, volume 16, issue 4, pages 390-406.
• Milijana Novović Burić & Vladimir Kašćelan & Milivoje Radović & Ana Lalević Filipović, 2018, "Mechanisms of Protection from Interest Rate Risk with Reference to the Life Insurance Market in Montenegro," Journal of Central Banking Theory and Practice, Central bank of Montenegro, volume 7, issue 1, pages 17-42.
• Cristian Carini & Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2018, "Deferred Taxation under Default Risk," CESifo Working Paper Series, CESifo, number 7057.
• Jorge Abad & Javier Suarez, 2018, "The Procyclicality of Expected Credit Loss Provisions," Working Papers, CEMFI, number wp2018_1806, Aug.
• Ludmila PROFIR, 2018, "Analysis Of Financial Performance Based On The Relationship Between Investments And Cash-Flow," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 40, pages 33-38, June.
• Veronika FENYVES & Tibor TARNÓCZI, 2018, "Analysis Of Memorandum Items In The Notes To Financial Statements Based On It Service Providers," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 11, pages 51-57, July.
• Luminita PAIUSAN & Marius BOIȚĂ & Boby COSTI & Eduard AJTAY & Adina Maria MOTICA, 2018, "Financing Decision – The Determinant Role Of Management In Investments Of Tourist Entities," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 16, pages 53-58, May.
• Daniel Dumitru LEON, 2018, "The Analysis Of The Interdependence Between Turnover And Net Profit In It Companies In Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 16, pages 69-74, May.
• Laura Alexandra MORTURĂ & Andreea Elena DREGHICIU, 2018, "Study Concerning Evaluation And Audit Of Tangible Assets," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 16, pages 89-95, May.
• Daniel Dumitru LEON, 2018, "Analysis Of The Financial Performance Of Entities From Tourism Industry," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 17, pages 151-158, September.
• Ildikó ORBÁN & Ágota KISS, 2018, "Practical Issues In The Adoption Of Ifrs For Individual Reporting Purposes In Hungary," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 17, pages 187-192, September.
• Andra Maria ACHIM (NAȘCA), 2018, "The Strength Of Auditing And Reporting Standards In Relation To Financial Reporting Quality," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 17, pages 193-197, September.
• Guiovanny Lasso-Marmolejo & Carlos Arturo Vargas-Sierra & Carlos Jair Ruano-Delgado, 2018, "Efecto patrimonial del proceso de convergencia contable en las Pymes colombianas," Estudios Gerenciales, Universidad Icesi, volume 34, issue 146, pages 99-113.
• Diego Andrés Correa Mejía & Laura Yulieth Mart�nez Molina & Mar�a Camila Ruiz Criollo & Mar�a Alejandra Yepes Montoya, 2018, "Los indicadores de costos: una herramienta para gestionar la generación de valor en las empresas industriales colombianas," Estudios Gerenciales, Universidad Icesi, volume 34, issue 147, pages 190-199.
• Edgar Pamplona & Maur�cio Leite & Vin�cius Costa da Silva Zonatto, 2018, "Fatores associados ao comportamento dos custos em períodos de prosperidade e crise economica em empresas dos países que compoe o PIIGS," Estudios Gerenciales, Universidad Icesi, volume 34, issue 148, pages 305-319.
• Juliana Goncalves Araújo, 2018, "Pequenas empresas e as práticas gerenciais: contribuicoes a partir da observacao das revistas brasileiras," Estudios Gerenciales, Universidad Icesi, volume 34, issue 149, pages 457-468.
• Luis Antonio González Santos, 2018, "La literatura sobre el concepto de depreciación en el espacio público
  [The literature on the concept of depreciation in public space]," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 022787, Jul.
• Carlos Mario Londono Toro, 2018, "Caracterización de los negocios barriales en los barrios del borde oriental de la comuna 10 de Medellín," Revista CIFE, Universidad Santo Tomás, volume 20, issue 33, pages 95-116.
• Badia, Marc & Duro, Miguel & Jorgensen, Bjorn N. & Ormazabal, Gaizka, 2018, "The Informational Effects of Tightening Oil and Gas Disclosure Rules," CEPR Discussion Papers, Centre for Economic Policy Research, number 12776, Mar.
• Spagnolo, Giancarlo & Nyreröd, Theo, 2018, "Myths and Numbers on Whistleblower Rewards," CEPR Discussion Papers, Centre for Economic Policy Research, number 12957, May.
• Abad, Jorge & Suarez, Javier, 2018, "The Procyclicality of Expected Credit Loss Provisions," CEPR Discussion Papers, Centre for Economic Policy Research, number 13135, Aug.
• Mihoko SHIMAMOTO, 2018, "Examining the relationship between rent and political expenditure: Using rent information obtained from financial statements," Journal of Economics and Political Economy, EconSciences Journals, volume 5, issue 2, pages 194-208, June.
• Hsiu-Yu LEE & Mu-Chen HU & Yu-Sheng YAIN & Yu-Ting LIN, 2018, "Influence of human resources development on green accounting performance," Journal of Economic and Social Thought, EconSciences Journals, volume 5, issue 4, pages 330-334, December.
• Hsiu-Yu LEE & Mu-Chen HU & Yu-Ting LIN & Yu-Sheng YAIN, 2018, "Criticizing the critiques of green accounting research," Journal of Social and Administrative Sciences, EconSciences Journals, volume 5, issue 4, pages 268-273, December.

2017

• 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.
• Ph.D Student Fadel Hamid Hadi Alhusseini, 2017, "Selection Of Optimal Model For Iraqi Banking Loans Through Model Selection Of Bayesian Quantile Regression," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 28, pages 76-86, April.
• 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.
• 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 & 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 & 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 & 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 & 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.