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

• Mihaela Stefan & Florina-Laura Sandru, 2017, "Considerations Regarding Terget Costing Method Application Within The Electrical Lighting Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 85-94, December.
• Toru Ishikawa, 2017, "The Effect of Fair Disclosure Rule on Investment Efficiency," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 17-31, Oct.
• John R. Graham & Michelle Hanlon & Terry Shevlin & Nemit Shroff, 2017, "Tax Rates and Corporate Decision-making," The Review of Financial Studies, Society for Financial Studies, volume 30, issue 9, pages 3128-3175.
• Spătărelu IonuÈ› & Petec (Călinescu) Daniela, 2017, "The Use of Accounting Information as a Means of Fraud," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 248-252, June.
• Avram Costin Daniel & Avram Marioara & Dragomir Isabela, 2017, "Annual Financial Statements as a Financial Communication Support," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 403-406, June.
• Băcanu Mihaela-Nicoleta, 2017, "The Relation between Accounting Result and Tax Result in the Case of the Profit Tax," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 407-412, June.
• BobiÈ›an Nicolae & Dumitrescu Diana, 2017, "The Relevant Skills for Forensic Accountants – Can the Romanian Accounting Education Programs offer them?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 419-423, June.
• Bobitan Roxana-Ioana & Stefea Petru, 2017, "Integrated Reporting for a Good Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 424-428, June.
• Caprian Cristina, 2017, "The Economic Importance and Characteristics of Cost Calculation in the Clothing Industry in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 429-434, June.
• CarataÈ™ Maria Alina & Spătariu Elena Cerasela & Drăgoi Mihaela Cristina, 2017, "Culture and Accounting Practices," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 435-438, June.
• Ciocan Claudia-Cătălina, 2017, "True and Fair View: Incentive or Inhibitor for Creative Accounting?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 451-455, June.
• Dreghiciu Andreea Elena, 2017, "Study Concerning the Measure of Using Accounting, Economical and Administrative Evaluation in Practice," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 474-479, June.
• Guinea Flavius-Andrei, 2017, "Critical Aspects regarding the Implementation of Managerial Accounting Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 491-496, June.
• Lazăr Cristiana Daniela & Marin Andreea Mihaela & PereÈ™ Ion, 2017, "Classification After Three Significant Criteria and Calculation of the Frequencies for Direct Procurement Deficiencies, Appealed in the Audit Engagement," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 509-513, June.
• Lazăr Cristiana Daniela & Marin Andreea Mihaela & PereÈ™ Ion, 2017, "The Work Sample Verification and the Calculation of the Statistical, Mathematical and Economical Probability for the Risks of the Direct Procurement," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 514-517, June.
• Nicolae Traian Cristin, 2017, "New Trends in Leasing Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 598-603, December.
• Pepi Mitică, 2017, "Designing a Complete Model for Evaluating Companies in "The Modern Economy" and Refining Financial-Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 613-619, December.
• Sava Raluca, 2017, "Accounting Changes on Green Certificates in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 644-648, December.
• Toma Maria, 2017, "Impact of Costing and Cost Analysis Methods on the Result of the Period: Methods Based on Full Cost Theory," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 667-670, December.
• Toma Maria, 2017, "Impact of Costing and Cost Analysis Methods on the Result of the Period: Methods Based on Partial Cost Theory," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 671-675, December.
• Tudor Liviu-ALexandru, 2017, "The Analysis of the IFRS Adoption Effects on the Accounting Quality in the European Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 687-690, December.
• Vârteiu Daniel Petru & Mortură Laura Alexandra & Dreghiciu Andreea Elena, 2017, "Study Concerning Exercising an Adequate Professional Reasoning in Developing the Evaluation and Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 691-696, December.
• Vârteiu Daniel Petru & Vilijencova Nicoleta, 2017, "Accounting for Activity Units which Perform Agricultural Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 697-702, December.
• Caro, Norma Patricia & Arias, Ver—nica & Ortiz, Pablo, 2017, "Predicci—n de fracaso en empresas latinoamericanas utilizando el mŽtodo del vecino más cercano para predecir efectos aleatorios en modelos mixtos || Prediction of Failure in Latin-American Companies Using the Nearest-Neighbor Method to Predict Random," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 24, issue 1, pages 5-24, Diciembre.
• Erdely, Arturo, 2017, "Value at Risk and the Diversification Dogma || Valor en riesgo y el dogma de la diversificación," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 24, issue 1, pages 209-219, Diciembre.
• Tascón, María T. & Castaño, Francisco J., 2017, "Selection of Variables in Small Business Failure Analysis: Mean Selection vs. Median Selection || Selección de variables en el análisis de fracaso de empresas pequeñas: selección de medias frente a selección de medianas," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 24, issue 1, pages 54-88, Diciembre.
• Artur Sajnog, 2017, "The role of comprehensive income in predicting banks’ future earnings based on the practice of banks listed on the Warsaw Stock Exchange," Equilibrium. Quarterly Journal of Economics and Economic Policy, Institute of Economic Research, volume 12, issue 3, pages 485-500, September, DOI: 10.24136/eq.v12i3.26.
• Igor Pustylnick, 2017, "Comparison Of Liquidity Based And Financial Performance Based Indicators In Financial Analysis," Oeconomia Copernicana, Institute of Economic Research, volume 8, issue 1, pages 83-97, March, DOI: 10.24136/oc.v8i1.6.
• Jiri Dokulil & Jana Zlamalova & Boris Popesko, 2017, "The Perception Of Budgeting In Czech Firms — Results Of A Survey," Oeconomia Copernicana, Institute of Economic Research, volume 8, issue 2, pages 273-285, June, DOI: 10.24136/oc.v8i2.17.
• Artur Sajnog, 2017, "The role of comprehensive income in predicting banks’ future earnings," Working Papers, Institute of Economic Research, number 105/2017, May, revised May 2017.
• Mariana Man & Bogdan Răvaş, 2017, "Integrating the Exigencies of Lean Manufacturing in the Accounting System of Lean Thinking Organisations," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 17, issue 1, pages 139-154.
• Mariana Man & Bogdan Răvaş, 2017, "Implications of Lean Manufacturing on Management Accounting in Romanian Organisations," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 17, issue 1, pages 155-168.
• Iuliana Cenar, 2017, "The Accounting Professional and Environmental Management Assumptions, Stakes and Challenges," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 17, issue 1, pages 45-54.
• Ilie Răscolean & Ileana-Sorina Rakos, 2017, "Financial Analysis for Transaction with Financial Tools at OMV Petrom City Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 17, issue 2, pages 201-214.
• Pavlik, Lívia, 2017, "Competition and Controlling in Higher Education, a Crucial Segment of the Public Sector," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 1, pages 50-73.
• Borbély, Katalin, 2017, "Accounting During the Austro-Hungarian Compromise and the Post-Communist Regime Change," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 1, pages 88-100.
• Zéman, Zoltán, 2017, "The Risk-mitigating Role of Financial Controlling at Local Government Entities – Modelling Profitability and Liquidity Aspects," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 3, pages 294-310.
• Pulay, Gyula & Simon, József & Szilas, István, 2017, "Budget Residues Constituting a Budgetary Risk," Public Finance Quarterly, Corvinus University of Budapest, volume 62, issue 4, pages 429-443.
• Halyna Yamnenko, 2017, "Механізм Управління Дебіторською Заборгованістю Підприємства
  [The Mechanism of Company Accounts Receivable Management]," Traektoriâ Nauki = Path of Science, Altezoro, s.r.o. & Dialog, volume 3, issue 2(19), pages 5.1-5.7, Fabruary, DOI: 10.22178/pos.19-6.
• Lachaari, Mohamed & Inani, El Mehdi & Barigo, Rachid, 2017, "Fiscalité de l’introduction en Bourse
  [Tax Shield of Initial Public Offering]," MPRA Paper, University Library of Munich, Germany, number 100240, May.
• Lachaari, Mohamed & Inani, El Mehdi & Barigo, Rachid, 2017, "Fiscalité de l’introduction en Bourse
  [Tax Shield of Initial Public Offering]," MPRA Paper, University Library of Munich, Germany, number 100789, May.
• Ciumag, Marin & Ciumag, Anca, 2017, "Informația contabilă privind mărfurile în comerțul cu amănuntul," MPRA Paper, University Library of Munich, Germany, number 112140, Jun.
• Abdullah, Hariem & Aziz, Hemn, 2017, "Impact of Just-In-Time manufacturing on profit maximization," MPRA Paper, University Library of Munich, Germany, number 112365.
• Zine-Eddine, Yasmine, 2017, "Les normes IAS/IFRS et le défi du traitement comptable du Goodwill
  [IAS/ IFRS standards and the challenges in the Goodwill accounting treatment]," MPRA Paper, University Library of Munich, Germany, number 76403, Jan.
• Ozili, Peterson K, 2017, "Bank Loan Loss Provisions Research: A Review," MPRA Paper, University Library of Munich, Germany, number 76495, Jan.
• Janda, Karel & Kaszas, Micha, 2017, "Indirect Firm Valuation and Earnings Stability," MPRA Paper, University Library of Munich, Germany, number 77234, Mar.
• Georgieva, Daniela, 2017, "Preparation and disclosure of non-financial statement based on the new Bulgarian accountancy act," MPRA Paper, University Library of Munich, Germany, number 78015, Feb.
• Georgieva, Daniela, 2017, "Достоверното Счетоводно Дефиниране На Научноизследователската И Развойна Дейност
  [Defining and interpreting the term research and development for accounting purposes]," MPRA Paper, University Library of Munich, Germany, number 78272.
• zainal, nursyafikin, 2017, "The Influence of Corporate Governance on Changes In Risk Following The Plantation Industry: Evidence From Chin Teck Plantation Bhd," MPRA Paper, University Library of Munich, Germany, number 78391, Mar.
• Cakir, Murat, 2017, "What You See Is Not What You Get, Always! A Distorted but True View of Company Financials when Distressed," MPRA Paper, University Library of Munich, Germany, number 79784, Jun.
• Meira, Liliana & Peixoto, Joao Paulo, 2017, "Qual a importância da Auditoria Operacional nas PME Portuguesas?
  [The importance of the operational audit of Portuguese SMEs]," MPRA Paper, University Library of Munich, Germany, number 80113, Jul.
• Degiannakis, Stavros & Giannopoulos, George & Ibrahim, Salma & Rozic, Ivana, 2017, "Earnings Management to Avoid Losses and Earnings Declines in Croatia," MPRA Paper, University Library of Munich, Germany, number 80164.
• DiGabriele, Jim & Ojo, Marianne, 2017, "Chameleons in the midst of hawks: The real meaning to be attributed to the definition of fraud," MPRA Paper, University Library of Munich, Germany, number 80709, Aug.
• Ndebugri, Haruna & Tweneboah Senzu, Emmanuel, 2017, "Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana," MPRA Paper, University Library of Munich, Germany, number 81113, Sep, revised 04 Sep 2017.
• Ahsina, Khalifa, 2017, "La recherche marocaine en contrôle de gestion ; les auteurs, les institutions et les méthodes de recherche
  [Moroccan research in management control; authors, institutions and research methods]," MPRA Paper, University Library of Munich, Germany, number 81294.
• Trojanowski, Dariusz & Olszewski, Krzysztof & Gałaszewska, Krystyna, 2017, "Analiza odporności inwestycji w nieruchomości biurowe na wzrost kosztów kredyt lub stopy pustostanów
  [Analysis of the robustness of office real estate investment when credit costs or vaccancy rates increase]," MPRA Paper, University Library of Munich, Germany, number 81395.
• Ahsina, Khalifa & Taouab, Omar, 2017, "Y’a-t-il vraiment un besoin pour changer de referentiel comptable au Maroc? la prétendue value relevance des normes comptables IFRS
  [Is there really a need to change accounting references in Morocco? the alleged value of IFRS accounting standards]," MPRA Paper, University Library of Munich, Germany, number 81397, May.
• Magni, Carlo Alberto & Veronese, Piero & Graziani, Rebecca, 2017, "Chisini means and rational decision making: Equivalence of investment criteria," MPRA Paper, University Library of Munich, Germany, number 81532, Sep.
• Ojo, Marianne, 2017, "Diamonds and “the Golden Flute”: from the Golden Age of prodigies and geniuses to the Knowledge Based Digital Economy," MPRA Paper, University Library of Munich, Germany, number 82217, Nov.
• ATM Adnan & Hilda Tandigalla, 2017, "The Dramatic Shift In Emphasis From A Shareholder-Dominated Approach To A Stakeholder-Oriented Corporate Governance Model," European Journal of Business and Economics, Central Bohemia University, volume 12, issue 2, pages 11151:12-11, January, DOI: 10.12955/ejbe.v12i2.1115.
• Anna Loukianova & Egor Nikulin & Alexander Kanivetc, 2017, "Deoffshorization Policy: Case Of Russian Companies," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 279-285, September, DOI: 10.12955/cbup.v5.939.
• Nicoleta Cristina Matei & Marin Ţole & Mihaela Andreea Stroe, 2017, "The Importance Of Tangible Fixed-Assets Revaluation: A Comparison Between Romanian Accounting Regulations And The Ipsas 17 ‘Property, Plant And Equipment’," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 314-319, September, DOI: 10.12955/cbup.v5.944.
• Hristina Oreshkova, 2017, "The Debate On Prudence In Accounting," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 343-360, September, DOI: 10.12955/cbup.v5.949.
• Rasa Subaciene & Kastytis Senkus, 2017, "Accountant’S Profile: Perception Of Students And Practitioners," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 833-839, September, DOI: 10.12955/cbup.v5.1034.
• Marius Costin Daraban, 2017, "Accounting As A 21st Century Business Value Driver," CBU International Conference Proceedings, ISE Research Institute, volume 5, issue 0, pages 99-105, September, DOI: 10.12955/cbup.v5.909.
• Orti Baquerizo, Javier, 2017, "¿Por qué las Pymes externalizan sus tareas contables y fiscales?," Small Business International Review, Asociación Española de Contabilidad y Administración de Empresas - AECA, volume 1, issue 1, pages 71-87, July, DOI: 10.26784/sbir.v1i1.4.
• Ana Kundid Novokmet & Andrijana Rogošiæ, 2017, "Long-Term Financial Effects of Quality Management System Maturity Based on ISO 9001 Principles," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 19, issue S11, pages 1003-1003.
• Costin Daniel Avram & Greti Daniela Þogoe & Alexandru Avram, 2017, "From Conformity to Excellence – Study on Quality of Services in Accounting Profession in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 19, issue S11, pages 1077-1077.
• Cristina Raluca & Gh. Popescu, 2017, "The Role of Total Quality Management in Developing the Concept of Social Responsibility to Protect Public Interest in Associations of Liberal Professions," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 19, issue S11, pages 1091-1091.
• Mihaela Iona?cu & Ion Iona?cu & Marian Sacarin & Mihaela Minu, 2017, "Exploring the Impact of ISO 9001, ISO 14001 and OHSAS 18001 Certification on Financial Performance: The Case of Companies listed on the Bucharest Stock Exchange," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 19, issue 44, pages 166-166, February.
• Cristina Raluca Popescu & Gheorghe N. Popescu & Veronica Adriana Popescu, 2017, "Assessment of the State of Implementation of Excellence Model Common Assessment Framework (CAF) 2013 by the National Institutes of Research – Development – Innovation in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 19, issue 44, pages 1-41, February.
• David PROCHÃ ZKA, 2017, "Specifics Of Ifrs Adoption By Central And Eastern European Countries: Evidence From Research," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 64, issue 1, pages 59-81, March.
• Mara del Baldo & Maria-Gabriella Baldarelli, 2017, "Educating for Sustainability: Perspectives and Critical Notes on Accounting Scholars’ Role in Higher Education," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 64, issue 4, pages 411-422, December.
• Mara del Baldo & Maria-Gabriella Baldarelli, 2017, "Educating for Sustainability: Perspectives and Critical Notes on Accounting Scholars’ Role in Higher Education," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 64, issue 4, pages 411-422, December, DOI: 10.1515/saeb-2017-0032.
• Babajide Oyewo, 2017, "Predictors of the Effectiveness of Management Accounting Function in Nigerian Firms," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 64, issue 4, pages 487-512, December.
• Babajide Oyewo, 2017, "Predictors of the Effectiveness of Management Accounting Function in Nigerian Firms," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 64, issue 4, pages 487-512, December, DOI: 10.1515/saeb-2017-0026.
• Joong-Seok Cho & Hyung Ju Park, 2017, "The Effect of Matching on Firm Earnings Components," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 64, issue 4, pages 513-524, December, DOI: 10.1515/saeb-2017-0033.
• Joong-Seok Cho & Hyung Ju Park, 2017, "The Effect of Matching on Firm Earnings Components," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 64, issue 4, pages 513-524, December.
• Ionu? Sp?t?relu, 2017, "Tax FRAUD DETECTION ACTORS evasion between fiscal and penalty," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 191-203, November.
• Oprea Valentin BUSU & Elena Cristina ANDREI, 2017, "Efficiency of Management and Marketing Strategies within The Dental Office," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 204-211, November.
• PROJECT MANAGEMENT FROM QUALITY PERSPECTIVE & Adina Mihaela Drãgolici Nu?oaica, 2017, "Efficiency of Management and Marketing Strategies within The Dental Office," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 212-221, November.
• Elena-Iuliana Ion & Maria Criveanu, 2017, "The Company Performance Expressed By The Templates Of The Profit And Loss Account Prepared According To The International, European And National Reference," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 25-38, November.
• Ion Ionescu, 2017, "Calculation of the actual cost in the chemical fertilizer industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 39-51, November.
• Fedaa Abd Almajid Sabbar Alaraji, 2017, "The Evaluating of the possibility and adopting and applying of the international external auditing standards and it's suitability with the professional and legal environment in the State of Iraq," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 5-24, November.
• Florentina Istrate, 2017, "Consequences Of Fraud At The Presentation Of The Financial Statements," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 45, pages 52-61, November.
• Vasiliki A. Basdekidou, 2017, "Nonfarm Employment Report Trading With Binary Options & Temporal Functionalities," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 19, pages 1-1.
• Elena-Iuliana Ion & Mariana Man, 2017, "Study On The Integration Of The Exigencies Of Accounting Regulations In The Accounting Practice Of Romanian Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 19, pages 1-5.
• Paul Diaconu, 2017, "From The Accounting of War to the Accounting of Peace: Putting Bricks for a New Environmental Accounting. A Critical Analysis," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 1, pages 107-131, March.
• Jadranka Mrsik & Ninko Kostovski, 2017, "Offshoring Accounting Services: New Opportunities for Developing Countries," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 1, pages 132-146, March.
• Victoria Stanciu & Andrei Tinca, 2017, "Solid Knowledge Management – The Ingredient Companies Need for Performance: A Romanian Insight," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 1, pages 147-163, March.
• Madalina Dumitru & Raluca Gina Guse, 2017, "The Legitimacy of the International Integrated Reporting Council," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 1, pages 30-58, March.
• Ilhan Dalci & Hasan Ozyapici, 2017, "Analysis of the Impact of First-Time Mandatory IFRS Adoption on Financial Statements: The Case Study of the Listed Hotels in Turkey," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 1, pages 5-29, March.
• Ahmed Saleh & Clare Roberts, 2017, "The Impact of Online Corporate Reporting Quality on Analyst Following and Properties of Their EPS Forecasts," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 1, pages 59-88, March.
• Eleftherios Aggelopoulos, 2017, "What Explains Changes In Accounting Divisional Performance Under Liquidity Shortage Conditions? Evidence from the Greek Banking," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 1, pages 89-106, March.
• Catalin Nicolae Albu & Karol Marek Klimczak, 2017, "Editorial. Small and Medium-Sized Entities Reporting In Central and Eastern Europe," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 2, pages 221-228, June.
• Anna Bialek-Jaworska, 2017, "Private SME Accounting in Poland. Does Bank Lending Influence Their Accounting And Financial Reporting Practice?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 2, pages 229-267, June.
• Mateja Jerman, 2017, "Accounting by SMEs – Evidence from Slovenia," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 2, pages 268-290, June.
• Dan Dacian Cuzdriorean, 2017, "The Use of Management Accounting Practices by Romanian Small and Medium-Sized Enterprises: A Field Study," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 2, pages 291-312, June.
• Merve Kilic & Ali Uyar, 2017, "Adoption Process of IFRS for SMEs in Turkey: Insights from Academics and Accountants," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 2, pages 313-339, June.
• Halina Waniak-Michalak, 2017, "Does Simplified Accounting Limit Small and Micro Companies’ Access To Bank Financing?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 2, pages 340-359, June.
• Omer Faruk Gulec, 2017, "Timeliness of Corporate Reporting In Developing Economies: Evidence from Turkey," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 3, pages 219-239, September.
• Ezekiel Oluwagbemiga Oyerogba & Muyiwa Ezekiel Alade & Patrick Esiemogie Idode & Isaiah Ogungbade Oluyinka, 2017, "The Impact of Board Oversight Functions on the Performance of Listed Companies in Nigeria," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 3, pages 268-296, September.
• Atila Karkacier & Fatih Coskun Ertas, 2017, "Independent Auditing Effect on Investment Decisions of Institutional Investors," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 3, pages 297-319, September.
• Victoria Bogdan & Ioana Teodora MeSter & Dana Gherai & Carmen Mihaela Scorte, 2017, "An Analysis of the Influences of Individual Optimism, Risk Taking and Self-Confidence on Professional Accounting Judgment," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 3, pages 320-343, September.
• Yasser Barghathi, 2017, "Stakeholders’ Perceptions on Earnings Management Motivations and Techniques in Libyan Commercial Banks," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 3, pages 344-368, September.
• Victoria Stanciu & Mirela Gheorghe, 2017, "An Exploration of the Accounting Profession – The Stream of Mobile Devices," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 3, pages 369-385, September.
• George Drogalas & Michail Pazarskis & Evgenia Anagnostopoulou & Angeliki Papachristou, 2017, "The Effect of Internal Audit Effectiveness, Auditor Responsibility and Training in Fraud Detection," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 4, pages 434-454, December.
• Marina Trpeska & Atanasko Atanasovski & Zorica Bozinovska Lazarevska, 2017, "The Relevance of Financial Information and Contents of the New Audit Report for Lending Decisions of Commercial Banks," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 4, pages 455-471, December.
• Voicu D. Dragomir, 2017, "Conflicts of Interest in Business: A Review of the Concept," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 4, pages 472-489, December.
• Justyna Fijalkowska & Beata Zyznarska-Dworczak & Przemyslaw Garsztka, 2017, "The Relation between the CSR and the Accounting Information System Data in Central and Eastern European (CEE) Countries – The Evidence of the Polish Financial Institutions," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 4, pages 490-521, December.
• Lukasz Matuszak & Ewa Rozanska, 2017, "An Examination of the Relationship between CSR Disclosure and Financial Performance: The Case of Polish Banks," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 4, pages 522-533, December.
• Huseyin Temiz & Omer Faruk Gulec, 2017, "Mandatory Adoption of IFRS in Emerging Markets: The Case of Turkey," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 4, pages 560-580, December.
• Sinziana-Maria Rindasu, 2017, "Emerging Information Technologies in Accounting and Related Security Risks – What Is the Impact on the Romanian Accounting Profession," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 16, issue 4, pages 581-609, December.
• Stephen G. Ryan, 2017, "Do the Effects of Accounting Requirements on Banks’ Regulatory Capital Adequacy Undermine Financial Stability?," Annual Review of Financial Economics, Annual Reviews, volume 9, issue 1, pages 1-20, November, DOI: 10.1146/annurev-financial-110716-03.
• 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.
• 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 Goodwill - Causes, Consequences And Consistency)," 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.