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

2016

• Iryna Predko, 2016, "Creation of Reserves of Future Costs and Payments to Be Occurred in Accounting as One Way to Reduce Risks of Enterprise Activities in Crisis," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 31-37, September.
• Tetyana Storozhuk, 2016, "Accounting Policies of Parent (Holding) Company and Its Subsidiaries," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 38-42, September.
• Olha Usatenko, 2016, "Organization of Accounting and Analysis of Commitments in the Asset Management Companies," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 43-49, September.
• Serhiy Bardash & Inna Kopchykova, 2016, "Classification of Product Losses of Supermarkets," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 8-15, September.
• Yana Ishchenko, 2016, "Accounting of Agricultural Land Use in Case of Emphyteusis," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 34-39, December.
• Serhiy Ostapchuk & Lesya Volyak, 2016, "Agricultural Land Use in Ukraine: Analysis of Development Trends and Accounting in Conditions of Potential Establishment of the Leasehold Market," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 46-59, December.
• Tetyana Plakhtiy, 2016, "Historical Analysis of Development of Concept of Qualitative Characteristics of Accounting Information," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 60-68, December.
• Nataliya Pravdyuk, 2016, "Agrarian Receipts as an Alternative Form of Crediting Agricultural Entities: Accounting Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 69-79, December.
• Serhiy Bardash, 2016, "Ontology of Accounting Theory Multi-Variance," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 8-15, December.
• Kateryna Siukhina, 2016, "Interrelation of the Reserve for Expected and Incurred Losses and Revaluation Reserve and Their Presentation in the Banks' Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 80-86, December.
• Carmen B. Ríos-Figueroa, 2016, "An Examination Of The Impact Of Culture On Ifrs Risk Disclosures For Firms That Cross- List In The U.S," Accounting & Taxation, The Institute for Business and Finance Research, volume 8, issue 1, pages 59-67.
• Venus C. Ibarra & Corazon A. Cosico, 2016, "Awareness Of Human Resource Accounting Practices And Costing: Evidence From The Philippines," Global Journal of Business Research, The Institute for Business and Finance Research, volume 10, issue 4, pages 27-42.
• Burak Dolar, 2016, "Income Smoothing Practices Of Us Banks Around The 2008 Financial Crisis," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 10, issue 1, pages 1-11.
• Davide Scaltrito, 2016, "Is Voluntary Disclosure Value Relevant? Evidence From Italian Listed Companies," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 10, issue 2, pages 17-30.
• Thomas A. Buchman & Peter Harris & Michelle Liu, 2016, "Gaap Vs. Ifrs Treatment Of Leases And The Impact On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 7, issue 1, pages 93-104.
• William E. Bealing, Jr & Edward Pitingolo, 2016, "A Chinese Kandi Recipe: One Part Sustainability And One Part Entrepreneurial Spirit," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 7, issue 2, pages 11-20.
• LuminiÈ›a IONESCU, 2016, "The Role of the Professional Accountants in Business Administration," International Conference on Economic Sciences and Business Administration, Spiru Haret University, volume 3, issue 1, pages 184-188, October.
• Tejedo Romero, Francisca, 2016, "Información De Los Recursos Intangibles Ocultos: ¿Memorias De Sostenibilidad O Informe Anual? / Information Hidden Intangible Resources: Sustainability Or Annual Reports?," European Research on Management and Business Economics (ERMBE), Academia Europea de Dirección y Economía de la Empresa (AEDEM), volume 22, issue 2, pages 101-109.
• Tetsuya Adachi & Takashi Asano & Tatsushi Okuda, 2016, "Simultaneous Estimation of Cost of Equity and Expected Earnings of Individual Firms with the Residual Income Model," IMES Discussion Paper Series, Institute for Monetary and Economic Studies, Bank of Japan, number 16-E-09, Aug.
• Tetsuya Adachi & Takashi Asano & Tatsushi Okuda, 2016, "Simultaneous Estimation of Cost of Equity and Expected Earnings of Individual Firms with the Residual Income Model," Monetary and Economic Studies, Institute for Monetary and Economic Studies, Bank of Japan, volume 34, pages 1-38, November.
• Subrata Sarakar, 2016, "Compliance in letter and compliance in spirit? - Evidence from board and audit committee meetings in India," Indira Gandhi Institute of Development Research, Mumbai Working Papers, Indira Gandhi Institute of Development Research, Mumbai, India, number 2016-015, May.
• Rabih Nehme & Abdullah Al Mutawa & Mohammad Jizi, 2016, "Dysfunctional behavior of external auditors the collision of time budget and time deadline evidence from a developing country," Journal of Developing Areas, Tennessee State University, College of Business, volume 50, issue 1, pages 373-388, January-M.
• Andrews Owusu, 2016, "What Drives Corporate Governance Quality In Emerging African Economies? Evidence From Ghana," Journal of Developing Areas, Tennessee State University, College of Business, volume 50, issue 4, pages 97-111, October-D.
• Junjian Gu & HU Dan Semba, 2016, "Can overseas investment improve earnings quality?," Journal of Developing Areas, Tennessee State University, College of Business, volume 50, issue 5, pages 27-40, Special I.
• Omar Al Farooque, 2016, "Sustainable financial reporting practice in Australian companies - does quality matter?," Journal of Developing Areas, Tennessee State University, College of Business, volume 50, issue 6, pages 175-189, Special I.
• Cristhian Mellado & Surendranath R. Jory & Thanh N. Ngo, 2016, "Do Option Traders Target Firms With Poor Earnings Quality," 2016 Papers, Job Market Papers, number pme563, Jan.
• Michael Firth & Sonia Wong & Qingquan Xin & Ho Yin Yick, 2016, "Regulatory Sanctions on Independent Directors and Their Consequences to the Director Labor Market: Evidence from China," Journal of Business Ethics, Springer, volume 134, issue 4, pages 693-708, April, DOI: 10.1007/s10551-014-2391-5.
• Kun Tracy Wang & Dejia Li, 2016, "Market Reactions to the First-Time Disclosure of Corporate Social Responsibility Reports: Evidence from China," Journal of Business Ethics, Springer, volume 138, issue 4, pages 661-682, November, DOI: 10.1007/s10551-015-2775-1.
• Shujun Ding & Chunxin Jia & Zhenyu Wu, 2016, "Mutual Fund Activism and Market Regulation During the Pre-IFRS Period: The Case of Earnings Informativeness in China from an Ethical Perspective," Journal of Business Ethics, Springer, volume 138, issue 4, pages 765-785, November, DOI: 10.1007/s10551-015-2797-8.
• Yuanto Kusnadi & Kwong Sin Leong & Themin Suwardy & Jiwei Wang, 2016, "Audit Committees and Financial Reporting Quality in Singapore," Journal of Business Ethics, Springer, volume 139, issue 1, pages 197-214, November, DOI: 10.1007/s10551-015-2679-0.
• Mircea Epure, 2016, "Benchmarking for routines and organizational knowledge: a managerial accounting approach with performance feedback," Journal of Productivity Analysis, Springer, volume 46, issue 1, pages 87-107, August, DOI: 10.1007/s11123-016-0475-1.
• Hua-Wei Huang & Mai Dao & James Fornaro, 2016, "Corporate governance, SFAS 157 and cost of equity capital: evidence from US financial institutions," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 1, pages 141-177, January, DOI: 10.1007/s11156-014-0465-1.
• Yan-Jie Yang & Jungpao Kang & Ruey-Ching Lin & Joshua Ronen, 2016, "Auditor selection within a business group: evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 2, pages 195-215, February, DOI: 10.1007/s11156-014-0467-z.
• Bill Francis & Iftekhar Hasan & Lingxiang Li, 2016, "Abnormal real operations, real earnings management, and subsequent crashes in stock prices," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 2, pages 217-260, February, DOI: 10.1007/s11156-014-0468-y.
• Re-Jin Guo & Nan Zhou, 2016, "Innovation capability and post-IPO performance," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 2, pages 335-357, February, DOI: 10.1007/s11156-014-0471-3.
• Ling Lin, 2016, "Institutional ownership composition and accounting conservatism," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 2, pages 359-385, February, DOI: 10.1007/s11156-014-0472-2.
• Shiyou Li & Emeka Nwaeze & Jennifer Yin, 2016, "Earnings management in the electric utility industry: profit incentives," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 3, pages 633-660, April, DOI: 10.1007/s11156-014-0481-1.
• Mustafa Ciftci & Nan Zhou, 2016, "Capitalizing R&D expenses versus disclosing intangible information," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 3, pages 661-689, April, DOI: 10.1007/s11156-014-0482-0.
• Nicole Thorne Jenkins & Michael D. Kimbrough & Juan Wang, 2016, "The extent of informational efficiency in the credit default swap market: evidence from post-earnings announcement returns," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 4, pages 725-761, May, DOI: 10.1007/s11156-014-0484-y.
• Lucy Lim, 2016, "Dual-class versus single-class firms: information asymmetry," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 4, pages 763-791, May, DOI: 10.1007/s11156-014-0485-x.
• Kun Yu, 2016, "Excess of the PBO over the ABO and hard pension freezes," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 4, pages 819-846, May, DOI: 10.1007/s11156-014-0487-8.
• Mingzhi Liu & Michel Magnan, 2016, "Conditional conservatism and the yield spread of corporate bond issues," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 4, pages 847-879, May, DOI: 10.1007/s11156-014-0489-6.
• Yu Liu & Zuobao Wei & Feixue Xie, 2016, "CFO gender and earnings management: evidence from China," Review of Quantitative Finance and Accounting, Springer, volume 46, issue 4, pages 881-905, May, DOI: 10.1007/s11156-014-0490-0.
• Evangelos C. Charalambakis & Ian Garrett, 2016, "On the prediction of financial distress in developed and emerging markets: Does the choice of accounting and market information matter? A comparison of UK and Indian Firms," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 1, pages 1-28, July, DOI: 10.1007/s11156-014-0492-y.
• Curtis Nicholls, 2016, "The impact of SEC investigations and accounting and auditing enforcement releases on firms’ cost of equity capital," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 1, pages 57-82, July, DOI: 10.1007/s11156-014-0494-9.
• Jonathan A. Milian, 2016, "Insider sales based on short-term earnings information," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 1, pages 109-128, July, DOI: 10.1007/s11156-014-0496-7.
• Troy Pollard, 2016, "Sneaking in the back door? An evaluation of reverse mergers and IPOs," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 2, pages 305-341, August, DOI: 10.1007/s11156-015-0502-8.
• Chii-Shyan Kuo & Xu Wang & Shih-Ti Yu, 2016, "Investor perception of managerial discretion in valuing stock options: an empirical examination," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 3, pages 733-773, October, DOI: 10.1007/s11156-015-0518-0.
• Shu Feng & Chun-Yu Ho, 2016, "The real option approach to adoption or discontinuation of a management accounting innovation: the case of activity-based costing," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 3, pages 835-856, October, DOI: 10.1007/s11156-015-0522-4.
• Charlene P. Spiceland & Leo L. Yang & Joseph H. Zhang, 2016, "Accounting quality, debt covenant design, and the cost of debt," Review of Quantitative Finance and Accounting, Springer, volume 47, issue 4, pages 1271-1302, November, DOI: 10.1007/s11156-015-0538-9.
• Mami Koyama & Tomohisa Kitada & Takehisa Kajiwara, 2016, "Financial Risk, Main Bank System, and Cost Behavior: Empirical Evidence from Japan," Discussion Papers, Kobe University, Graduate School of Business Administration, number 2016-14, Dec.
• Ryo Kato & Hu Dan Semba, 2016, "Empirical Analysis on Industry Specialization of Audit Firms and Its Audit Quality," Keio-IES Discussion Paper Series, Institute for Economics Studies, Keio University, number 2016-014, Jun.
• Victor Munteanu & Lavinia Copinschi & Carmen Luschi & Anda Laceanu, 2016, "Considerations On Value Added Tax Implications On The Entity’s Performance," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 2, pages 105-111, June.
• Victor Munteanu & Lavinia Copinschi & Carmen Luschi & Anda Laceanu, 2016, "Internal Audit – Determinanat Factor In Preventing And Detecting Fraud Related Activity To Public Entities Financial Accounting," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 2, pages 14-21, June.
• Samuel F. Johnson-Rokosu & Rasaq A. Olanrewaju, 2016, "Corporate Sustainability Reporting Practice In An Emerging Market: A Case Of Listed Companies In Nigeria," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 2, pages 148-156, June.
• Victor Munteanu & Lavinia Copinschi & Carmen Luschi & Anda Laceanu, 2016, "Financial Accounting Information System – Premise Of Managerial Act," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 2, pages 88-92, June.
• Gheorghe Lepadatu, 2016, "Liberty And Concordance In Book-Keeping," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 3, pages 20-26, September.
• Gheorghe Lepadatu, 2016, "Corruption And Tax Evasion In Romania," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 4, pages 16-21, December.
• Gheorghe Lepadatu, 2016, "The New Accounting And The Ifrs Requests. The Payment Based On Shares (Ifrs 2) – Request Of The European Development And Globalization," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 4, pages 22-29, December.
• Gheorghe Lepadatu, 2016, "The Role Of Financial Statements In The Management Of Reporting Companies," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 4, pages 48-55, December.
• Victor Munteanu & Lavinia Copcinschi & Carmen Luschi & Anda Laceanu, 2016, "Considerations On Value Added Tax Implications On The Entity’s Performance," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 8, issue 4, pages 81-88, December.
• Victor Munteanu & Alice Tinta, 2016, "Considerations on the Integration of Environmental Information in the Entity's Financial Accounting System," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 2, issue 1, pages 11-24, March.
• Mulia Saputra & Darwanis & Sonny Maria M. Hutahaean, 2016, "The Effect of Financial Management Knowledge, Competence and Supervision Act of the Government’s Internal Control Officer on the Quality of Government’s Performance Accountability Report Evaluation," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 2, issue 2, pages 20-31, June.
• Amar Rinanda Lubis & Erlina & Zainul Bahri Torong, 2016, "Factors Which Influenced the Success of the Implementation of the Regulation of the Minister of Home Affairs Number 59 of 2007 in North Sumatera Provincial Government," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 2, issue 2, pages 76-87, June.
• Keishi Fujiyama, 2016, "Asset Impairment Accounting Decisions and Employee Downsizing in Japan," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2016-10, Mar, revised Apr 2018.
• Kazunori Miwa, 2016, "Welfare Effects of Endogenous Information Acquisition and Disclosure in Duopoly Markets," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2016-17, Mar.
• Masahiro Enomoto & Tomoyasu Yamaguchi, 2016, "The Impact of Japanese Regulatory Changes on Accrual-Based and Real Earnings Management," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2016-18, Apr.
• Stephen Penman, 2016, "Conservatism as a Defining Principle for Accounting," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 6, pages 1-16, December.
• Mingzi Song & Naoto Oshiro & Akinobu Shuto, 2016, "Predicting Accounting Fraud: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 6, pages 17-63, December.
• Ge Bai & Ranjani Krishnan, 2016, "Effects of Ambiguous Common Uncertainty on Employee Preference for Relative Performance Contracts," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 6, pages 65-93, December.
• Yuto Yoshinaga, 2016, "Market-Wide Cost of Capital Impacts on the Aggregate Earnings-Returns Relation: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 6, pages 95-122, December.
• Robert Stone, 2016, "Fraud, security, and Controls in Small Businesses: A Proposed Research Agenda," Journal of Business, LAR Center Press, volume 1, issue 3, pages 15-21, July.
• Mária Juhász Várkonyi, 2016, "Challenges of Establishing and Operating Social Enterprises," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 12, issue 02, pages 68-74.
• Mária Juhász Várkonyi, 2016, "Challenges of Establishing and Operating Social Enterprises," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 12, issue si, pages 68-74.
• Gregorio Giraldo, 2016, "Oportunidades de la Investigación Contable en Colombia, La Escuela de la Contabilidad Organizativa y del Comportamiento Patterns in Neighboring Areas: Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 17, pages 76-101, Septiembr.
• Andrea Marchiioni & Carlo Alberto Magni, 2016, "Sensitivity analysis and investment decisions: NPV-consistency of rates of return," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 0089, May.
• Blanca Iris Vega Castro & Pedro González Cerrud, 2016, "Professional judgment in selecting the hierarchy of fair value in Latin American companies," Contaduría y Administración, Accounting and Management, volume 61, issue 3, pages 441-455, Julio-Sep.
• Edgar Pamplona & Clóvis Fiirst & Thiago Bruno de Jesus Silva & Vinícius Costa da Silva Zonatto, 2016, "Sticky costs in cost behavior of the largest companies in Brazil, Chile and Mexico," Contaduría y Administración, Accounting and Management, volume 61, issue 4, pages 682-704, Octubre-D.
• Sunder, Shyam, 2016, "Rethinking Financial Reporting: Standards, Norms and Institutions," Foundations and Trends(R) in Accounting, now publishers, volume 11, issue 1-2, pages 1-118, September, DOI: 10.1561/1400000034.
• Johnson, Nicole Bastian & Pfeiffer, Thomas, 2016, "Capital Budgeting and Divisional Performance Measurement," Foundations and Trends(R) in Accounting, now publishers, volume 10, issue 1, pages 1-100, June, DOI: 10.1561/1400000038.
• Wong, T. J., 2016, "Corporate Governance Research on Listed Firms in China: Institutions, Governance and Accountability," Foundations and Trends(R) in Accounting, now publishers, volume 9, issue 4, pages 259-326, March, DOI: 10.1561/1400000039.
• Donelson, Dain C. & McInnis, John & Mergenthaler, Richard D., 2016, "The Effect of Governance Reforms on Financial Reporting Fraud," Journal of Law, Finance, and Accounting, now publishers, volume 1, issue 2, pages 235-274, December, DOI: 10.1561/108.00000005.
• Stoyan Deevski, 2016, "Cost Allocation Methods for Joint Products and By-products," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 64-70, March.
• Mitko Radoev, 2016, "Specific Requirements for the Accounting Software in Budget Organizations," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 93-98, June.
• Luca Lorenzoni & Tomáš Roubal, 2016, "International Comparison of South African Private Hospital Price Levels," OECD Health Working Papers, OECD Publishing, number 85, Feb, DOI: 10.1787/5jrrxrzn24wl-en.
• Iris Šimíková, 2016, "Rekapitulace jednoduchého účetnictví rok 2016," Working Papers, Silesian University, School of Business Administration, number 0032, Aug.
• Radoslav Tusan, 2016, "Using Benford'S Law To The Detection Of Misrepresentation Of Financial Statements Data," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 737-745, July.
• Silviu-Virgil Chiriac, 2016, "Challenges Incurred In The Auditing Of Fair Value Measurements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 812-822, July.
• Kornel Toth & Eva Darabos, 2016, "The Growing Importance Of International Financial Reporting Standards," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 834-840, July.
• Bogdan Victoria, 2016, "From Schrã–Dinger’S Cat Towards A Quantum Approach Of Accounting Estimates, Judgments And Decision Making," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 414-426, December.
• Belenesi Marioara & Bogdan Victoria & Popa Dorina Nicoleta, 2016, "Research Regarding The Disclosure Behaviour Of Intellectual Capital Of Listed Romanian Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 427-436, December.
• Matica Diana-Elisabeta & Gherai Dana-Simona, 2016, "Study Regarding The Utility Concept Maps On Detection By The Students Of The Presence And Ethical Notions Intensity In Accounting Activity," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 437-443, December.
• Popa Dorina Nicoleta & Belenesi Marioara & Rus Luminita, 2016, "The Correlation Between The Intellectual Capital Disclosure Level And The Stakeholder Structure," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 444-453, December.
• Rus Luminita, 2016, "Voluntary And Involuntary In The Elaboration Of The Explanatory Notes Attached To Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 454-462, December.
• Hans B. Christensen & Luzi Hail & Christian Leuz, 2016, "Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement," The Review of Financial Studies, Society for Financial Studies, volume 29, issue 11, pages 2885-2924.
• Greti Daniela Avram & Marioara Avram & Veronel Avram, 2016, "The Study On International Cooperation Made By The Romanian Professional Accountancy Bodies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 447-452, July.
• Mihaela-Nicoleta Bãcanu, 2016, "Aspects of Influence on the Accounting-Taxation Relation at the Legislative Level in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 453-457, July.
• Cristina Caprian, 2016, "Analysis of Commercial Companies Profitability in the Garment Industry in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 469-473, July.
• Andreea Elena Dreghiciu & Alina Pu?an, 2016, "Specific Procedures and Techniques of the Creative Accounting Concerning Tangible Assets Reevaluation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 509-514, July.
• Silvia Ghi?ã-Mitrescu & Cristina Duhnea, 2016, "The Adjusted Net Asset Valuation Method – Connecting the dots between Theory and Practice," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 521-526, July.
• Marian Grigore, 2016, "Particularities of Profit and Loss Account Audit and the Production Process in Constructions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 527-531, July.
• Traian Cristin Nicolae, 2016, "Techniques Applied for Accounting of Revenues with Deferred Payments," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 569-572, July.
• Petec ( Cãlinescu) Daniela & Ionu? Spãtãrelu, 2016, "Considerations on the Fiscal Consequences of Accounting Result," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 595-599, July.
• Alina Pu?an & Andreea Elena Dreghiciu, 2016, "Aspects Concerning Taxes in the Evaluation Perspective. Romanian Case," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 606-610, July.
• Ionu? Spãtãrelu & Daniela Petec (Cãlinescu), 2016, "The Importance of Accounting Information in Decision Making," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 611-615, July.
• Diana Andreea Trãistaru, 2016, "The Impact of Applying the IFRS Accounting Rules on the Business Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 616-621, July.
• Daniel Petru Vârteiu & Cristian Florin Bota, 2016, "Application of the Activity Based Costing System to the Wood Industry," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 622-627, July.
• Andreea Elena Dreghiciu, 2016, "Aspects Concerning Financial Debts and Assets’ Evaluation at Fair Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 476-480, February.
• Andreea Elena Dreghiciu, 2016, "Peculiarities of Reevaluation Results Treatment Pertained to Grounds According to Their Destination," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 481-485, February.
• Flavius-Andrei Guinea, 2016, "Creativity in Managerial Accounting: the Syndrome of Clone-type Production Costs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 515-520, February.
• Flavius-Andrei Guinea, 2016, "Financial Indicators of Performance Measurement: Reality, Relevance and Distortion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 521-526, February.
• Andreea Mihaela Marin & Cristiana Daniela Lazăr, 2016, "Balance Sheet - General Information on Financial Health, Liquidity and Solvency of an Economic Entity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 538-543, February.
• Andreea Mihaela Marin & Cristiana Daniela Lazăr, 2016, "The Economic Risks Arising from the Analysis of the Balance Sheet of an Economic Entity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 544-549, February.
• Mortură Laura-Alexandra, 2016, "The Influence of Available Cash Evaluation in the Issuing of Financial Auditor’s Opinion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 570-576, February.
• Mitica Pepi, 2016, "The Usefulness of Financial Statements in Making Financial Diagnosis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 583-588, February.
• Florin Radu, 2016, "XBRL – The business Language in the Digital Age," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 589-594, February.
• Florin Radu, 2016, "The Information - Connexion Between Financial Accounting and Management Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 595-599, February.
• Lagunas Puls, Sergio & Ramírez Pacheco, Julio César, 2016, "¿Pueden considerarse significativas las reformas fiscales de México? || Can the Tax Reforms in Mexico be Considered Significant?," 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 22, issue 1, pages 78-103, December.
• Ilie Răscolean & Ileana-Sorina Rakos, 2016, "Financial Audit in Romania According to the International and European Requirements," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 16, issue 1, pages 219-232.
• Ilie Răscolean & Ileana-Sorina Rakos, 2016, "The Transition From Historical Cost to Fair-Value, A Choice With Major Implications in Accounting," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 16, issue 1, pages 233-244.
• Ilie Răscolean & Ileana-Sorina Rakos, 2016, "Particularities of Accounting for Client Crediting Operations," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 16, issue 2, pages 129-138.
• Pavlik, Lívia, 2016, "Transformation in Hungary’s Higher Education System – Within the framework of accrual-based and cash-based accounting," Public Finance Quarterly, Corvinus University of Budapest, volume 61, issue 2, pages 224-243.
• Harsányi, Gergely & Lukács, László István & Ormos, Mihály & Sisa, Krisztina & Szedlák, Krisztina & Veress, Attila, 2016, "EPSAS: Investment Into the Future – European Public Sector Accounting: Present and Future," Public Finance Quarterly, Corvinus University of Budapest, volume 61, issue 4, pages 480-499.
• Neag Ramona & Adorjan Timea-Noemi, 2016, "Study on provisions created at listed companies on the regulated market in Romania," 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 120-158, December.
• Pășcan Irina-Doina & Szakacs Nicoleta Alexandra, 2016, "Comparative study on impairment of assets in terms of informational transparency," 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 159-178, December.
• Bircea Ioan, 2016, "Le taux d'interet sans risque, l'évaluation fondée sur le revenu Résumé: En termes financiers, tout investisseur est intéressé par le retour de l’argent (le rendement) pour le montant avancé dans un c," 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 77-96, December.
• Luísa Andreia Serra Costa & António de Melo da Costa Cerqueira & Elísio Fernando Moreira Brandão, 2016, "The impact of financial crisis on earnings management: evidence from EU-25," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 578, Oct.
• Anna Fylypenko, 2016, "Удосконалення Поточної Класифікації Витрат На Оплату Праці В Системі Обліку Підприємства
  [Improvements to the current classification of salary expenses in the accounting system of the enterprise]," Traektoriâ Nauki = Path of Science, Altezoro, s.r.o. & Dialog, volume 2, issue 4(9), pages 2.139-2.145, April.
• Salako, Mudashiru Abiodun & Yusuf, Sulaimon Aremu, 2016, "Cost Accounting: A Pivotal Factor of Entrepreneurial Success," MPRA Paper, University Library of Munich, Germany, number 69101, Jan.
• Malki, Elli, 2016, "A simple model for cash flow management in nonprofits," MPRA Paper, University Library of Munich, Germany, number 69677, Feb.
• Cadoret, Jeremy, 2016, "Empirical study on the effect of the return on investment on budgetary slacks in investment expenditures," MPRA Paper, University Library of Munich, Germany, number 72092, Jun.
• Toma, Loredana Oana, 2016, "The ethics of tax accounting. Is there a conflict?," MPRA Paper, University Library of Munich, Germany, number 72120, Jun.
• Toma, Loredana Oana, 2016, "The ethics of tax accounting. Is there a conflict?," MPRA Paper, University Library of Munich, Germany, number 72168, Jun.
• Lubberink, Martien & Renders, Annelies, 2016, "Are banks’ below-par own debt repurchases a cause for prudential concern?," MPRA Paper, University Library of Munich, Germany, number 72814, Jun.
• Alcouffe, Simon & Galy, Nadine & Gaté, Loïc, 2016, "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing
  [A meta-analysis of the literature on the determinants of the adoption of activity-base," MPRA Paper, University Library of Munich, Germany, number 73381, Jan.
• Ozili, P K, 2016, "Earnings Quality and IFRS Research in Africa: Recent Evidence, Issues and Future Direction," MPRA Paper, University Library of Munich, Germany, number 73905, Aug.
• Jaelani, Aan, 2016, "Zakat Accounting: Metaphor and accounting treatment for business organization," MPRA Paper, University Library of Munich, Germany, number 74003, Sep, revised 12 Sep 2016.
• Eisenberg, Paul, 2016, "The Balanced Scorecard and Beyond – Applying Theories of Performance Measurement, Employment and Rewards in Management Accounting Education," MPRA Paper, University Library of Munich, Germany, number 74271, Jun, revised 05 Aug 2016.
• Ozili, Peterson K, 2016, "Fraud Detection, Conservatism and Political Economy of Whistle Blowing," MPRA Paper, University Library of Munich, Germany, number 74982, Nov.
• Eisenberg, Paul, 2016, "Performance Measurement and Management Promotion through Non-Financial Measures: A Management Accounting Perspective," MPRA Paper, University Library of Munich, Germany, number 75409, Jul, revised 02 Aug 2016.
• Hasan, Zubair, 2016, "Measuring business profits: Accountants versus economists," MPRA Paper, University Library of Munich, Germany, number 75525, Dec.
• Yang, Ling, 2016, "Is Bank Supervision Effective? Evidence from the Allowance for Loan and Lease Losses," MPRA Paper, University Library of Munich, Germany, number 75761, Dec.
• Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Abdullah, Zaimah & Idris, Kamil Md & Abu Bakar, Fathiyyah, 2016, "An empirical effect of Fraud Specific Problem Representation on Accountants’ Skills and Fraud Risk Assessment," MPRA Paper, University Library of Munich, Germany, number 75931, Dec.
• Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Kehinde, Oyewumi Hassan, 2016, "Determinants of Internal Audit Task Performance in Nigerian Tertiary Institutions: A Conceptual Approach," MPRA Paper, University Library of Munich, Germany, number 75944, Dec.
• Popoola, Oluwatoyin Muse Johnson & Rayaan, Baz & Samsudin, Rose Shamsiah & Ahmad, Ayoib B. Che, 2016, "The Moderating role of Capability Element of Fraud on Internal Industry Factors and Fraud Prevention in Saudi Arabian Banking Sector," MPRA Paper, University Library of Munich, Germany, number 75945, Dec.
• Boahen, Eric & Mamatzakis, Emmanuel, 2016, "Do Religion, Corporate Governance and BIG 4 Audit Interactions Affect Misclassification?," MPRA Paper, University Library of Munich, Germany, number 76804, Aug.
• Magni, Carlo Alberto, 2016, "Capital depreciation and the underdetermination of rate of return: A unifying perspective," MPRA Paper, University Library of Munich, Germany, number 77401, Dec.
• Munte, Mei Hotma Mariati & Simarmata, Melissa Tri Angela, 2016, "Implementasi Pangkat, Tingkat Pendidikan, Jam Kerja, Jabatan, Dan Tipe Polsek Dalam Upaya Meningkatkan Pendapatan Anggota Polri (Studi Kasus Di Tujuh Belas Polsek Di Polres Simalungun)
  [IMPLEMENTAT," MPRA Paper, University Library of Munich, Germany, number 77504, Aug.
• Munte, Mei Hotma Mariati, 2016, "Peran Bhayangkari, Latar Belakang Pendidikan Polri, Dan Satuan Kerja Dalam Meningkatkan Pendapatan (Studi Kasus Pada Pama Dan Pamen Polda Sumut)
  [Role Of Bhayangkari, Police Educational Background ," MPRA Paper, University Library of Munich, Germany, number 77505, Sep.
• Munte, Mei Hotma Mariati, 2016, "Pengaruh Remunerasi Terhadap Kinerja Anggota Polri Polsekta Tanah Jawa
  [Effect Of Remuneration To Performance Of Police Polsekta Tanah Jawa]," MPRA Paper, University Library of Munich, Germany, number 77506, Mar.
• Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2016, "The Effectiveness of Risk Management Committee and Hedge Accounting Practices in Malaysia," MPRA Paper, University Library of Munich, Germany, number 77960, Jul.
• Georgieva, Daniela, 2016, "Възможности За Използването На Интерактивни Методи На Обучение По Счетоводните Дисциплини, Преподавани Във Висшите Учебни Заведения
  [The possibilities of using interactive teaching methods in accou," MPRA Paper, University Library of Munich, Germany, number 78035.
• Munte, Mei Hotma Mariati, 2016, "Faktor-Faktor Yang Mempengaruhi Pendapatan Pedagang Rujak Simpang Jodoh Pasar Tujuh Tembung
  [Factors That Influence The Income Of Rujak Seller Simpang Jodoh Pasar Tujuh Tembung]," MPRA Paper, University Library of Munich, Germany, number 78948, Oct.
• Baloch, Muhammad Saad & Hassan, Arshad, 2016, "Accrual Reversals And Company Performance: Analysis Of Emerging Market," MPRA Paper, University Library of Munich, Germany, number 80973, Dec.
• Zha Giedt, Jenny, 2016, "Economic Consequences of Announcing Strategic Alternatives," MPRA Paper, University Library of Munich, Germany, number 81356, revised 10 Sep 2017.
• Mittal, Amit & Garg, Ajay Kumar, 2016, "How do Indian firms cope with a crisis? Earnings management characteristics of CNX Nifty 100 companies," MPRA Paper, University Library of Munich, Germany, number 85353, Dec.
• Atanasov, Atanas, 2016, "Развитие На Вижданията За Репутацията В Българската Счетоводна Литература
  [Development of the Views About Goodwill in Bulgarian Accounting Literature]," MPRA Paper, University Library of Munich, Germany, number 85674.
• Contreras-Pacheco, Orlando E. & Rodríguez-Torres, Tatiana & Barbosa, Alejandra E., 2016, "Greenwashing en la Industria Minera del Carbón a Gran Escala - Evidencias del Caso Colombiano
  [Greenwashing in the mining industry - Evidences from Colombia]," MPRA Paper, University Library of Munich, Germany, number 89205, Jun.
• Barinov, Alexander & Park, Shawn Saeyeul & Yildizhan, Celim, 2016, "Firm Complexity and Post-Earnings-Announcement Drift," MPRA Paper, University Library of Munich, Germany, number 89919, Apr, revised 09 Nov 2018.
• Barinov, Alexander & Park, Shawn Saeyeul & Yildizhan, Celim, 2016, "Firm Complexity and Post-Earnings-Announcement Drift," MPRA Paper, University Library of Munich, Germany, number 91421, Apr, revised 14 Dec 2018.
• David Procházka, 2016, "Forced Adoption of IFRS by Czech Non-Listed Companies: An Assessment of Benefits and Costs
  [Vynucené přijetí ifrs českými nekótovanými podniky: hodnocení přínosů a nákladů]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2016, issue 2, pages 46-62, DOI: 10.18267/j.aop.528.
• Hana Vimrová, 2016, "The Significance of Reporting Employee Benefits in Accordance with IFRS in the Czech Business Practice
  [Relevance vykazování zaměstnaneckých požitků v souladu s IFRS v české podnikové praxi]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2016, issue 6, pages 38-55, DOI: 10.18267/j.aop.561.
• Ergo Ottoson & Monika Nikitina-Kalamae & Natalja Gurvitš, 2016, "The Role of Accountant in the Estonian Enterprise," Central European Business Review, Prague University of Economics and Business, volume 2016, issue 2, pages 47-56, DOI: 10.18267/j.cebr.151.
• Dalia Kolmatsui & Renata Legenzova & Mantas Seilius, 2016, "An Assessment of Risk and Risk Management Information Disclosure of Companies Listed in Nasdaq OMX Baltic and Euronext Brussels," Central European Business Review, Prague University of Economics and Business, volume 2016, issue 3, pages 52-68, DOI: 10.18267/j.cebr.158.
• Péter Juhász, 2016, "Management under Limited Information - The Measurement of Off-Balance Sheet Assets at Hungarian firms," Central European Business Review, Prague University of Economics and Business, volume 2016, issue 4, pages 23-33, DOI: 10.18267/j.cebr.164.
• Jan Mikeš, 2016, "Financial records as a valid standard during the period 1953-1965
  [Účetní evidence jako účinná norma v letech 1953-1965]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2016, issue 1, pages 67-82, DOI: 10.18267/j.cfuc.468.
• Lenka Nováková, 2016, "Internal control system in the company with the focus on procurement department
  [Vnitřní kontrolní systém v podniku se zaměřením na nákupní oddělení]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2016, issue 2, pages 35-47, DOI: 10.18267/j.cfuc.472.
• Marek Jošt, 2016, "Transparent management of beneficiaries of contributions from Foundation investment fund
  [Transparentnost hospodaření příjemců příspěvků z Nadačního investičního fondu]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2016, issue 2, pages 93-108, DOI: 10.18267/j.cfuc.474.
• Martin Dvořák, 2016, "The rate of implementation of accrual based accounting in the EU public sector
  [Míra implementace akruálního principu v účetnictví veřejného sektoru států EU]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2016, issue 3, pages 25-37, DOI: 10.18267/j.cfuc.478.
• Iris Šimíková, 2016, "Simple accounting versus tax records
  [Účetnictví jednoduché versus daňová evidence]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2016, issue 3, pages 89-104, DOI: 10.18267/j.cfuc.482.
• Lukáš Poutník, 2016, "The consolidated group definition of public sector in the Czech republic and Slovakia
  [Vymezení konsolidačního celku v rámci veřejného sektoru České republiky a na Slovensku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2016, issue 4, pages 27-41, DOI: 10.18267/j.cfuc.484.
• Dana Dvořáková, 2016, "IFRS 16 Leases
  [IFRS 16 Leasingy]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2016, issue 4, pages 83-97, DOI: 10.18267/j.cfuc.487.
• Kristýna Havlová, 2016, "IFRS vs. CAL: summary of practical knowledge and identification of research questions," Ekonomika a Management, Prague University of Economics and Business, volume 2016, issue 2.
• Nattarinee Kopecká, 2016, "The IFRS 8 Segment Reporting Disclosure: Evidence on the Czech Listed Companies," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2016, issue 2, pages 5-20, DOI: 10.18267/j.efaj.154.
• Jan Svitlík & Lukáš Poutník, 2016, "Relationship between Liquidity and Profitability: Empirical Study from the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2016, issue 3, pages 7-24, DOI: 10.18267/j.efaj.159.
• Kateřina Knorová, 2016, "Do Czech Companies Disclose Revenue in Accordance with IFRS Requirements?," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2016, issue 3, pages 69-84, DOI: 10.18267/j.efaj.163.
• Petra Ašenbrenerová, 2016, "Disclosure of Joint Ventures and Associates in Financial Statement under IFRS," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2016, issue 3, pages 85-94, DOI: 10.18267/j.efaj.164.
• Michal Svoboda, 2016, "Modernisation of Public Sector Financial Reporting Systems in Europe - Challenges and Milestones," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2016, issue 4, pages 5-16, DOI: 10.18267/j.efaj.171.
• Filip Hrůza & Petr Valouch, 2016, "Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot)," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2016, issue 4, pages 17-37, DOI: 10.18267/j.efaj.172.
• Tao Chen, 2016, "Logo Colour, Earnings Management and Firm Value," Prague Economic Papers, Prague University of Economics and Business, volume 2016, issue 4, pages 459-475, DOI: 10.18267/j.pep.570.
• David Procházka & Jiří Pelák, 2016, "Ekonomické teorie účetnictví: přehled moderních přístupů a jejich reflexe při tvorbě účetních standardů
  [Economic Theories of Accounting: The Review of Modern Approaches and their Relevance for Sta," Politická ekonomie, Prague University of Economics and Business, volume 2016, issue 4, pages 451-467, DOI: 10.18267/j.polek.1081.
• Marian TAICU & Maria Daniela BONDOC, 2016, "Issues Concerning The Use Of Social And Environmental Indicators For Performance Management," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 15, issue 3, pages 115-122.
• Victoria FIRESCU & Diana BRANZA, 2016, "Cost Volume Profit, A Managerial Accounting Technique," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 15, issue 3, pages 25-34.
• Athanasios MANDILAS & Dimitrios KOURTIDIS & Giannoula FLOROU & Stavros VALSAMIDIS, 2016, "Accounting Education And Research In Relation To Business Needs," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 15, issue 3, pages 3-12.
• Thanh Huong Dinh & Jean-François Gajewski & Duc Khuong Nguyen, 2016, "Analyst Earnings Forecasts, Individual Investors’Expectations and Trading Volume: An Experimental Approach," Bankers, Markets & Investors, ESKA Publishing, issue 141, pages 20-34, March-Apr.
• Taposh Kumar Neogy, 2016, "Disclosure of Financial Statements: A Study on Mobile Telecommunication Companies in Bangladesh," American Journal of Trade and Policy, Asian Business Consortium, volume 3, issue 1, pages 29-38.
• Hakan Yazarkan & Ceyda Yerdelen Kaygın, 2016, "Forensic Accounting Versus Expertise Practices in Financial Dispute Litigation: The Sample of Ordu Courthouse," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 7, issue 1, pages 161-180.
• Famil Şamiloğlu & Ali İhsan Akgün, 2016, "The Relationship between Working Capital Management and Profitability: Evidence from Turkey," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 7, issue 2, pages 1-14.
• Murat Ocak, 2016, "The Relationships Among Earnings Management, Independent Audit Opinion and Audit Firm Switch: A Research on Manufacturing Industry at Borsa İstanbul," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 7, issue 3, pages 89-110.
• Meryem Öztürk & Murat Serçemeli, 2016, "Impact of New Standard “IFRS 16 Leases” on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 7, issue 4, pages 143-157.
• Vedat Ekergil & Nezihe Figen Ersoy, 2016, "The Role of Accounting and Marketıng in Calculating Customer Lifetime Value on Key Account Management in B2B/Industrial Markets," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 7, issue 4, pages 159-180.
• Liana GADAU, 2016, "Studies On The Materiality And Aggregation, Compensation And Offsetting In Financial Statements," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 16, issue 1, pages 30-35.
• Viorica-Filofteia BRAGA & Cristina Alina Naftanaila & Laurentia Georgeta Avram, 2016, "Situation Of Regulations For Holding Companies In Romania," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 7, issue 2, pages 89-100.