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

2015

• Bao-Guang Chang & Tai-Hsin Huang & Chun-Yi Kuo, 2015, "A comparison of the technical efficiency of accounting firms among the US, China, and Taiwan under the framework of a stochastic metafrontier production function," Journal of Productivity Analysis, Springer, volume 44, issue 3, pages 337-349, December, DOI: 10.1007/s11123-014-0397-8.
• Zhiyan Cao & Fei Leng & Ehsan Feroz & Sergio Davalos, 2015, "Corporate governance and default risk of firms cited in the SEC’s Accounting and Auditing Enforcement Releases," Review of Quantitative Finance and Accounting, Springer, volume 44, issue 1, pages 113-138, January, DOI: 10.1007/s11156-013-0401-9.
• Rong-Ruey Duh & Audrey Hsu & Sidney Leung, 2015, "Earnings management and government restrictions on outward foreign direct investment: evidence from Taiwanese firms," Review of Quantitative Finance and Accounting, Springer, volume 44, issue 1, pages 41-67, January, DOI: 10.1007/s11156-013-0398-0.
• Hsien-Li Lee & Hua Lee, 2015, "Effect of information disclosure and transparency ranking system on mispricing of accruals of Taiwanese firms," Review of Quantitative Finance and Accounting, Springer, volume 44, issue 3, pages 445-471, April, DOI: 10.1007/s11156-013-0413-5.
• Kevan Jensen & Jin-Mo Kim & Han Yi, 2015, "The geography of US auditors: information quality and monitoring costs by local versus non-local auditors," Review of Quantitative Finance and Accounting, Springer, volume 44, issue 3, pages 513-549, April, DOI: 10.1007/s11156-013-0416-2.
• Zhefeng Liu & Fayez Elayan, 2015, "Litigation risk, information asymmetry and conditional conservatism," Review of Quantitative Finance and Accounting, Springer, volume 44, issue 4, pages 581-608, May, DOI: 10.1007/s11156-013-0428-y.
• Sung Kwon & Jennifer Yin, 2015, "A comparison of earnings persistence in high-tech and non-high-tech firms," Review of Quantitative Finance and Accounting, Springer, volume 44, issue 4, pages 645-668, May, DOI: 10.1007/s11156-013-0421-5.
• Bikki Jaggi & Santanu Mitra & Mahmud Hossain, 2015, "Earnings quality, internal control weaknesses and industry-specialist audits," Review of Quantitative Finance and Accounting, Springer, volume 45, issue 1, pages 1-32, July, DOI: 10.1007/s11156-013-0431-3.
• Hui-Wen Tang & Chong-Chuo Chang, 2015, "Does corporate governance affect the relationship between earnings management and firm performance? An endogenous switching regression model," Review of Quantitative Finance and Accounting, Springer, volume 45, issue 1, pages 33-58, July, DOI: 10.1007/s11156-013-0427-z.
• Hung-Chao Yu & Wen-Ying Wang & Chingfu Chang, 2015, "The stock market valuation of intellectual capital in the IT industry," Review of Quantitative Finance and Accounting, Springer, volume 45, issue 2, pages 279-304, August, DOI: 10.1007/s11156-014-0437-5.
• Mitchell Oler, 2015, "Determinants of the length of time a firm’s book-to-market ratio is greater than one," Review of Quantitative Finance and Accounting, Springer, volume 45, issue 3, pages 509-539, October, DOI: 10.1007/s11156-014-0445-5.
• Ashok Robin & Qiang Wu, 2015, "Firm growth and the pricing of discretionary accruals," Review of Quantitative Finance and Accounting, Springer, volume 45, issue 3, pages 561-590, October, DOI: 10.1007/s11156-014-0447-3.
• Mary Hill & Peter Johnson & Kelvin Liu & Thomas Lopez, 2015, "Operational restructurings: where’s the beef?," Review of Quantitative Finance and Accounting, Springer, volume 45, issue 4, pages 721-755, November, DOI: 10.1007/s11156-014-0453-5.
• Vincent Chen & Samuel Tiras, 2015, "‘Other information’ as an explanatory factor for the opposite market reactions to earnings surprises," Review of Quantitative Finance and Accounting, Springer, volume 45, issue 4, pages 757-784, November, DOI: 10.1007/s11156-014-0454-4.
• Heidi Vander Bauwhede & Michiel De Meyere & Philippe Van Cauwenberge, 2015, "Financial reporting quality and the cost of debt of SMEs," Small Business Economics, Springer, volume 45, issue 1, pages 149-164, June, DOI: 10.1007/s11187-015-9645-1.
• Victor Munteanu & Lavinia Copcinschi & Anda Laceanu & Carmen Luschi, 2015, "Financial Risk Evaluation in the Context of International Accounting Normalization," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 7, issue 1, pages 14-16, March.
• Maria Caracota Dimitriu & Razvan Constantin Caracota, 2015, "Evaluating Investment Projects in Energy Industry," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 7, issue 1, pages 144-150, March.
• Gabriel I. Nastase & Sorin Adrian Ciupitu, 2015, "Theoretical Aspects Regarding the Intangible Assets," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 7, issue 1, pages 177-180, March.
• Gheorghe Lepadatu, 2015, "Modern Entities Through Cost Leadership," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 7, issue 1, pages 181-186, March.
• Viorel Craciuneanu & Daniel Stefan, 2015, "Application of the Tax Code in the Deductible Expenses Field in the Judicial Practice of Romania," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 7, issue 1, pages 45-52, March.
• Teodora Viorica Farcas & Adriana Tiron Tudor, 2015, "An Overlook into the Accounting History Evolution from a Romanian Point of View – A Literature Review," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 7, issue 3, pages 14-27, September.
• Anamaria Tepes-Bobescu & Ileana Sorina Rakos, 2015, "Implementing Target Costing Method in a Construction Project," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 7, issue 3, pages 168-175, September.
• Gheorghe Lepadatu, 2015, "Financial Instruments in Modern Accounting Management," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 7, issue 4, pages 85-91, December.
• Victor Munteanu, 2015, "The Dynamics of the Accounting Models and Their Impact upon the Financial Risk Evaluation," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 1, issue 1, pages 105-117, March.
• Mehdi Abzari & Vahid Kabiripour & Adeleh Saeidi, 2015, "The Effect of Business Ethical Values on Turnover Intention: Mediating Role of Person-organization Fit Dimensions. The Case of Iranian Teachers in Public School," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 1, issue 1, pages 65-81, March.
• Jonas da Silva Oliveira & Graca Maria do Carmo Azevedo & Marta Jose Ferreira Oliveira & Sandra Gabi Marques de Almeida, 2015, "The Accounting Standardization System in Portugal and Its First-Time Adoption Effects in the Olive and Cork Tree Cultures," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 1, issue 2, pages 132-150, June.
• Samuel F. Johnson-Rokosu, 2015, "Integrating Forensic Accounting Core Competency into the Study of Accounting. Case of Nigeria Tertiary Institutions," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 1, issue 3, pages 38-64, September.
• Mirela Niculae, 2015, "Monitoring of the Economical-Financial Outcomes in the Context of the Exigencies of the Corporate Governance through the Budget System," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 1, issue 4, pages 67-79, December.
• Victor Munteanu & Marilena Zuca, 2015, "Debate Regarding Measuring Accounting Value: Historical Cost against Fair Value," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 1, issue 4, pages 91-102, December.
• Ronaldo Carpio & Takashi Kamihigashi, 2015, "Fast Bellman Iteration: An Application of Legendre-Fenchel Duality to Infinite-Horizon Dynamic Programming in Discrete Time," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2015-11, Mar.
• Masahiro Enomoto, 2015, "A Reexamination of Changes in Accounting Policy: Evidence from Japan," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2015-12, Mar.
• Masahiro Enomoto & Tomoyasu Yamaguchi, 2015, "Discontinuities in Earnings and Earnings Change Distributions after J-SOX Implementation: Empirical evidence from Japan," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2015-26, Jun, revised Oct 2016.
• Tai-Yuan Chen & Zhaoyang Gu & Keiichi Kubota & Hitoshi Takehara, 2015, "Accrual-Based and Real Activities Based Earnings Management Behavior of Family Firms in Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 5, pages 21-47, December.
• Mustafa UC & Artir MALIQI, 2015, "Analysis of the Development of Accounting in Kosovo," Turkish Economic Review, KSP Journals, volume 2, issue 3, pages 141-151, September.
• Salih YILDIZ & Emel YILDIZ, 2015, "Service Quality Evaluation of Restaurants Using The Ahp And Topsis Method," Journal of Social and Administrative Sciences, KSP Journals, volume 2, issue 2, pages 53-61, June.
• Choon-Yin SAM & Paul N. C. TIONG, 2015, "An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia," Journal of Economics Library, KSP Journals, volume 2, issue 1, pages 3-14, March.
• Cecilia Bressan & Alberto Esteban Bressan, 2015, "Red de vínculos comerciales de una Pyme de servicios petroleros: su representación a través de ARS y Registros Contables," Revista Ciencias Administrativas (CADM), IIA, Universidad Nacional de La Plata, Instituto de Investigaciones Administrativas, Facultad de Ciencias Económicas, Universidad Nacional de La Plata, issue 6, pages 33-40, July-Dece, DOI: -.
• Kathrin Jordan, 2015, "Relevance of risk information for depositors’ judgment and decision-making," Journal of Economic and Financial Studies (JEFS), LAR Center Press, volume 3, issue 3, pages 15-28, June.
• Sebastian Eichfelder & Mona Lau, 2015, "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 150019, Dec.
• Stuart Mestelman & Emad Mohammad & Mohamed Shehata, 2015, "The Convergence of IFRS and US GAAP: Evidence from the SEC’s Removal of Form 20-F Reconciliations," Department of Economics Working Papers, McMaster University, number 2015-06, May.
• Radu-Dan Turcu, 2015, "Integrated Reporting: The Next Step Ahead for a Sustainable Society," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 1, issue 1, pages 65-77, DOI: 10.11118/ejobsat.v1i1.38.
• Oladipupo Muhrtala Tijani & Mubaraq Sanni & Karimu Adebayo Ishola, 2015, "Multiple Directorships and Related Parties Transactions: The Weakness of Numbers," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, volume 1, issue 2, pages 137-148, DOI: 10.11118/ejobsat.v1i2.12.
• Sani Hussaini Kalgo & Bany Ariffin Amin Noordin & Hairul Suhaimi Bin Nahar & Siti Zaida Binti Turmin, 2015, "The Impact of Institutional Investors on Real and Accrual Earnings Management around IPO: Evidence from Malaysian Emerging Market," Capital Markets Review, Malaysian Finance Association, volume 23, issue 1&2, pages 65-83.
• Eleftherios Angelopoulos & Antonios Georgopoulos, 2015, "The Determinants of Shareholder Value in Retail Banking During Crisis Years: The Case of Greece," Multinational Finance Journal, Multinational Finance Journal, volume 19, issue 2, pages 109-147, June.
• Robert Joliet & Aline Muller, 2015, "Dividends and Foreign Performance Signaling," Multinational Finance Journal, Multinational Finance Journal, volume 19, issue 2, pages 77-107, June.
• Carlo Alberto Magni, 2015, "ROI and profitability index: A note on managerial performance," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 0048, Jan.
• Carlo Alberto Magni, 2015, "Investment, financing and the role of ROA and WACC in value creation," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 0050, Feb.
• Carlo Alberto Magni & Ken V. Peasnell, 2015, "The Term Structure of Capital Values:An accounting-based framework for measuring economic profitability," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 0060, Sep.
• Yuri Biondi & Simone Righi, 2015, "Much ado about making money:The impact of disclosure, news and rumors over the formation of security market prices over time," Department of Economics, University of Modena and Reggio E., Faculty of Economics "Marco Biagi", number 0075, Dec.
• Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz, 2015, "The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession," NBER Working Papers, National Bureau of Economic Research, Inc, number 20888, Jan.
• Brandon Gipper & Christian Leuz & Mark Maffett, 2015, "Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime," NBER Working Papers, National Bureau of Economic Research, Inc, number 21530, Sep.
• Lee, Charles M. C. & So, Eric C., 2015, "Alphanomics: The Informational Underpinnings of Market Efficiency," Foundations and Trends(R) in Accounting, now publishers, volume 9, issue 2-3, pages 59-258, December, DOI: 10.1561/1400000022.
• Nadya Velinova-Sokolova, 2015, "Hedge Accounting According to the International Financial Reporting Standard 9," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 93-103, December.
• Grigore Marian, 2015, "Financial Audit And Benchmarking In The Construction Industry - A Step Towards Performance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1003-1008, July.
• Attila Rozsa & Darabos Eva, 2015, "The Chosen Exchange Rate As The Possibility Of Reducing The Risks Of Currency Exchange Transactions," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 923-926, July.
• Chelariu Alin, 2015, "Psychological Profile Of The Accountant Fraudster," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 927-933, July.
• Chelariu Alin & Tanasa Florentin Emil, 2015, "Psychological Profile Of Professional Accountant In Ethical Context," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 934-938, July.
• Farcas Teodora Viorica, 2015, "Users Needs: A Premise For Corporate Reporting Change," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 939-943, July.
• Kiss Agota & Orban Ildiko, 2015, "The Eps Of The Ifrs As A Benchmark Of Corporate Performance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 944-948, July.
• NICHITA Mirela & GAJEVSZKY Andra, 2015, "Evolution And Quality Of Financial Reporting In Romania: An Overview From 1990 To Present," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 949-958, July.
• Szoke Reka & Dekan Tamas, 2015, "Presentation Of Sporting Player’S Rights In Hungarian And International Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 959-967, July.
• TOTH Kornel & HERCZEG Adrienn, 2015, "The Effect Of Globalization On Frameworks And Concepts In Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 968-975, July.
• Vladu Alina Beattrice, 2015, "Corporate Governance Mechanisms And Earnings Management: A State Of The Art," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 982-990, July.
• FARAGALLA Widad Atena, 2015, "Stereotypes Regarding Accounting Profession," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 436-439, December.
• Hada Teodor & Avram Teodora Maria, 2015, "Annual Financial Statements, Information Sources For Risk Determination In The Case Of Saturn J.S. Alba Iulia," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 440-447, December.
• Stefea Petru & Bobitan Roxana-Ioana, 2015, "Integrated Reporting - A More Holistic Picture For A Company," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 448-456, December.
• TOMA Maria, 2015, "Target - Costing: Modern Method Of Cost Calculation And Analysis In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 457-462, December.
• Bodo Runzheimer, 2015, "Der Neue Standard Ifrs 15 - Iasb Und Fasb Verabschieden Einen Weitgehend Einheitlichen Standard Zur Umsatzrealisierung," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 11, pages 313-329.
• Toru Ishikawa, 2015, "The Relationships between Mandatory and Voluntary Disclosures: Unobservable Precision Choices by Management," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 15-09, May.
• Katsuhiko Muramiya & Tomomi Takada, 2015, "Cross-Shareholdings and Information Environment," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 15-20, Jul.
• Atsuko Suzuki, 2015, "Pricing Process of Kimono Fabric : the Case of Naraya (the Sugimoto Family)," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 15-29, Nov.
• Allaudeen Hameed & Randall Morck & Jianfeng Shen & Bernard Yeung, 2015, "Information, Analysts, and Stock Return Comovement," The Review of Financial Studies, Society for Financial Studies, volume 28, issue 11, pages 3153-3187.
• Viral V. Acharya & Bart M. Lambrecht, 2015, "A Theory of Income Smoothing When Insiders Know More Than Outsiders," The Review of Financial Studies, Society for Financial Studies, volume 28, issue 9, pages 2534-2574.
• Chiriac Irina, 2015, "The Effects of Merger and Acquisition on Employee," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 233-236, May.
• Chiriac Irina & Georgescu Iuliana Eugenia, 2015, "The Study of the Evolution of M&As in the Current Economic Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 237-241, May.
• State Violeta & Tãnase Loredana Cristina, 2015, "The Impact of Legal Form on Tax Liability of Economic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 363-367, May.
• Chivu Ramona Maria, 2015, "The Road to Competitive Advantage must be Paved with a Respectful Attitude towards the Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 486-491, May.
• Bãcanu Mihaela-Nicoleta, 2015, "Romania from Connection to Disconnection between Taxation and Accounting - a Comparative Analysis of the Two Areas," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 655-659, May.
• Brad Laura & Ciobanu Radu & Dobre Florin, 2015, "Changes in Conservatism after the Adoption of the IFRS: Evidence from Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 670-675, May.
• Carata? Maria Alina & Spãtariu Elena Cerasela & Margaritti Doina, 2015, "The Accounting Option: Fair Or Favourable Image?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 692-696, May.
• Carata? Maria Alina & Spãtariu Elena Cerasela, 2015, "Accounting Systems in the Organizational Culture Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 697-701, May.
• Dumitru Valentin Florentin, 2015, "The Implementation and Employment of the Information Technologies in the Romanian Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 738-742, May.
• Georgescu Cristina Elena & Radu Riana Iren, 2015, "The Provisions for the Risk of Loss in the Case of the Loans Granted by the European Banks," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 743-747, May.
• Ghi?ã-Mitrescu Silvia & Duhnea Cristina, 2015, "IFRS 9’s Impact on the Romanian Banking System’s Provisions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 748-753, May.
• Grigore Marian, 2015, "Connection between the Significance Threshold and the Risk of Audit in Entities in the Constructions Field," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 754-757, May.
• Grosu Maria & Mihalciuc Camelia, 2015, "Comprehensive Income Reporting by Listed Companies on the Bucharest Stock Exchange. Econometric Study," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 758-763, May.
• Lesconi-Frumuºanu Nãtãliþa-Mihaela & Marin Adreea-Mihaela, 2015, "The Perception of Professional Accountants on Management Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 791-796, May.
• Ma?ca Ema, 2015, "The Continuity of Conservatism in the Standards Developed by the IASB," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 809-814, May.
• Ma?ca Ema, 2015, "Accounting Conservatism - An Argument for Sustainable Businesses," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 815-820, May.
• Mihãlþan Delia Corina & Sãliºteanu (ªtefan) Simona Florina, 2015, "Implications of Taxation on the Accounting of Results in NPOs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 821-826, May.
• Nicolae Traian Cristin, 2015, "The Accounting for Revenues and Impact of Fair Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 852-857, May.
• Oros Olivera Ecaterina, 2015, "Expected Credit Losses - IFRS 9 and Basel III moving towards convergence?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 872-876, May.
• Sãli?teanu (?tefan) Simona - Florina & Mihãlþan Delia Corina, 2015, "The Importance of Managerial Accounting for Enterprise Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 893-896, May.
• Trandafir Raluca-Andreea, 2015, "Strategies for Improving the Economic and Financial Performance of the Hotel Companies in the Romanian Seaside Area," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 903-906, May.
• Untaru Mircea, 2015, "Arguments for the Assessment of the Inventories at Net Realisable Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 907-912, May.
• Vãrzaru Anca Antoaneta, 2015, "The Relationship Between Budgets and Performance Measurement Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 913-917, May.
• Halep Maria, 2015, "The IFRS9 Standard: Assessment of the Impacts on the European Banking Industry," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 930-935, May.
• Manea Marinela – Daniela, 2015, "Incursion in the Depreciation Testing of the Non – Cash – Generating Assets Belonging to the Public Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 940-945, May.
• Angela-Eliza Micu & Alexandru Capatina, 2015, "Managing Online Brand Identity: the Case of Two Pure Players," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 292-299, May.
• Larissa Bãtrâncea, 2015, "Ab initio: A historical Perspective on Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 376-379, May.
• Carmen Maria Dindiri & Cristian Drãgan & Valeriu Brabete, 2015, "Accountancy and Management of Human Resources Employed on Subsidized Places - Young Graduates -," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 417-422, May.
• Andreea Elena Dreghiciu, 2015, "The Aspects of Revaluation of Tangible Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 428-433, May.
• Marinela – Daniela Manea, 2015, "Preoccupations and Tendencies within the Romanian Accounting Space Regarding the Capitalization of Intangible, Incorporate Assets Owned by Companies in the International Context of Integrated Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 464-469, May.
• Traian Cristin Nicolae, 2015, "The Accounting Model for Calculating Performance of Entities and Share Based Payments," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 515-519, May.
• Nicu Popa & Adriana Florina Popa, 2015, "The Impact of Accounting and Fiscal Regulations on Corporate Income Tax Information Provided to Stakeholders," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 539-545, May.
• Diana Andreea Trãistaru, 2015, "Ethics and Morality in the Accounting Profession," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 556-559, May.
• Gad Jacek, 2015, "The main categories of disclosures concerning control over financial reporting: The practice of companies listed on the Warsaw Stock Exchange," Business and Economic Horizons (BEH), Prague Development Center, volume 11, issue 3, pages 162-172, October.
• Anna Wildowicz-Giegiel & Adam Wyszkowski, 2015, "Absorption Of Eu Funds In The Context Of Polish Enterprises Competitiveness Measured By Profitability Ratios," Oeconomia Copernicana, Institute of Economic Research, volume 6, issue 1, pages 113-123, March, DOI: 10.12775/OeC.2015.006.
• Peter Friedrich, 2015, "Determining Social Capital By Social Accounting," Oeconomia Copernicana, Institute of Economic Research, volume 6, issue 1, pages 47-73, March, DOI: 10.12775/OeC.2015.003.
• Adam P. Balcerzak, 2014, "Wielowymiarowa analiza efektywnosci instytucjonalnej w krajach Europy Srodkowo-Wschodniej w relacji do standardow OECD," Working Papers, Institute of Economic Research, number 1/2014, Feb, revised May 2014.
• Peter Friedrich, 2015, "Determining Social Capital by Social Accounting," Working Papers, Institute of Economic Research, number 1/2015, Jan, revised Jan 2015.
• Marek Zukowski & Anna Bialek-Jaworska, 2015, "Determinanty aktywowania w bilansie nakladow na prace rozwojowe w przedsiebiorstwach prowadzacych dzialalnosc badawczo-rozwojowa," Working Papers, Institute of Economic Research, number 146/2015, May, revised May 2015.
• Diana Elisabeta BALACIU & Lucian CERNU?CA & Ioana Teodora ME?TER, 2015, "An empirical study on students’ behaviour regarding creative accounting techniques," Working Papers, Institute of Economic Research, number 28/2015, Apr, revised Apr 2015.
• Marta Mazurowska, 2015, "Dylematy rachunkowosci zabezpieczen," Working Papers, Institute of Economic Research, number 79/2015, Apr, revised Apr 2015.
• Irina-Doina Pãºcan & Ramona Neag, 2015, "Economic consequences of the adoption of the International Financial Reporting Standards: evidences in the research literature," Working Papers, Institute of Economic Research, number 85/2015, Apr, revised Apr 2015.
• Mariana Man & Maria Ciurea, 2015, "Quality integration of the educational process in the accounting and financing of the Romanian Universities - interests and limits," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 15, issue 1, pages 201-212.
• Ilie Răscolean & Ileana-Sorina Rakos, 2015, "Bank risk management: The non-reimbursement of credits by legal persons," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 15, issue 1, pages 263-278.
• Lucian Cernușca & Bogdan Cosmin Gomoi, 2015, "A professional accountants and managers’ point of view on elaborating and grounding the accounting policies," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 15, issue 1, pages 59-70.
• Alina-Teodora Ciuhureanu, 2015, "Views of the companies in central region regarding the opportunities and limitations of information technologies used for processing and analysis of accounting information," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 15, issue 1, pages 81-90.
• Pavlik, Lívia, 2015, "Calculating Prime Costs Under the New Framework of Public Finances Accounting – The Special Features of Higher Education," Public Finance Quarterly, Corvinus University of Budapest, volume 60, issue 1, pages 63-77.
• Kovács, Zsuzsanna Ilona, 2015, "Immaterial Assets in the Hungarian Accounting System and Financial Statements," Public Finance Quarterly, Corvinus University of Budapest, volume 60, issue 2, pages 226-237.
• Lakatos, Mária & Karai, Éva, 2015, "Buy or Sell? Hungarian Carbon Credit Trade: Years of Learning," Public Finance Quarterly, Corvinus University of Budapest, volume 60, issue 3, pages 326-341.
• Pályi, Katalin Ágnes, 2015, "The Contribution of the State Audit Office to Good Governance and the Renewal of Accounting," Public Finance Quarterly, Corvinus University of Budapest, volume 60, issue 4, pages 526-547.
• Simone TERZANI & Roberta GUERRIERI, 2015, "Come superare la "crisi" in famiglia. Riflessioni sulle performance dei gruppi italiani quotati," Working papers of the Department of Economics - University of Perugia (IT), Università di Perugia, Dipartimento Economia, number 19/2015, Dec.
• Abdullah Muhammad Iqbal & Iram Khan & Zeeshan Ahmed, 2015, "Earnings Management and Privatisations: Evidence from Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, volume 54, issue 2, pages 79-96.
• Ema MASCA, 2015, "Conservative Accounting Practices Used by Companies Listed on Stock Exchanges 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 74-101, December.
• Rute Gonçalves & Patrícia Lopes, 2015, "Value-Relevance of Biological Assets under IFRS," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 556, Mar.
• Rute Gonçalves & Patrícia Lopes, 2015, "Accounting in Agriculture: Measurement practices of listed firms," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 557, Mar.
• Salmanov, Oleg & Babina, Natalia & Bashirova, Svetlana & Samoshkina, Marina, 2015, "Multiples for Valuation Estimates of Companies in the Technology Sector of Emerging Markets," MPRA Paper, University Library of Munich, Germany, number 112271, Mar, revised 20 Mar 2015.

2014

• Borivoje B. Prokolović, Maja Lj. Arsić-Trajković, Mariya Pavlova, 2014, "International Standards And Financial Reporting Of Corporations In Serbia," Ekonomika, Journal for Economic Theory and Practice and Social Issues, „Ekonomika“ Society of Economists, Niš (Serbia), number 2014-01, Apr.
• Jugoslav Aničić, Miloje Jelić, Jasmina M. Đurović, Srećko Radoičić, Živojin B. Prokopović, 2014, "Internal Calculation In Term Business Decision Making," Ekonomika, Journal for Economic Theory and Practice and Social Issues, „Ekonomika“ Society of Economists, Niš (Serbia), number 2014-01, Apr.
• Danica Prosiæ, 2014, "Financial And Nonfinancial Variables In The Assessment Of Company Credit Solvency," Ekonomika, Journal for Economic Theory and Practice and Social Issues, „Ekonomika“ Society of Economists, Niš (Serbia), number 2014-03, Oct.
• Fabio Iraldo & Michela Melis & Gaia Pretner, 2014, "Large-scale events and sustainability: the case of the universal exposition Expo Milan 2015," ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT, FrancoAngeli Editore, volume 2014, issue 3, pages 139-165.
• Samira Demaria & Sandra Rigot, 2014, "IFRS Standards and Insurance Companies: What Stakes for Long-Term Investment? A French Case Explanatory Analysis," GREDEG Working Papers, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France, number 2014-04, Feb.
• Denis Cormier & Samira Demaria, 2014, "Pertinence des mesures non-GAAP pour les marchés boursiers : le cas des firmes du CAC 40," GREDEG Working Papers, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), Université Côte d'Azur, France, number 2014-22, Jul.
• Mohamed Belkhir & Sabri Boubaker & Derouiche Imen, 2014, "Control–ownership wedge, board of directors, and the value of excess cash," Post-Print, HAL, number hal-01155486, Apr.
• François Larmande & Jean-Pierre Ponssard, 2014, "Fishing for excuses and performance evaluation," Post-Print, HAL, number hal-02313124, Jun.
• Philippe Boyer & Jean-Pierre Butault, 2014, "French “food euro” and value added distribution
  [L’euro alimentaire en France et le partage des valeurs ajoutées]," Post-Print, HAL, number hal-02957483, DOI: 10.4000/economierurale.4394.
• Justin Chircop & Zoltán Novotny-Farkas, 2014, "The economic consequences of including fair value adjustments to shareholders’ equity in regulatory capital calculations," KRTK-KTI WORKING PAPERS, Institute of Economics, Centre for Economic and Regional Studies, number 1426, Nov.
• Hui Chen & Katherine Gunny & Karthik Ramanna, 2014, "Return on political investment in the American Jobs Creation Act of 2004," Harvard Business School Working Papers, Harvard Business School, number 15-050, Dec.
• Abigail M. Allen & Karthik Ramanna & Sugata Roychowdhury, 2014, "Auditor Lobbying on Accounting Standards," Harvard Business School Working Papers, Harvard Business School, number 15-055, Dec.
• Oll, Grete, 2014, "Opportunistic Disclosure in the Inter-Organizational Relationships," Discussion Papers on Economics, University of Southern Denmark, Department of Economics, number 21/2014, Dec.
• Misund, Bard & Osmundsen, Petter & Sikveland, Marius, 2014, "Vertical Integration and Valuation of International Oil Companies," UiS Working Papers in Economics and Finance, University of Stavanger, number 2014/18, Oct.
• Fujiyama, Keishi & 藤山, 敬史 & Kagaya, Tetsuyuki & 加賀谷, 哲之 & Suzuki, Tomohiro & 鈴木, 智大 & Takahashi, Yukari, 2014, "Quarterly Earnings Management Around The World: Loss Avoidance Or Earnings Decrease Avoidance?," Hitotsubashi Journal of commerce and management, Hitotsubashi University, volume 48, issue 1, pages 1-30, October, DOI: 10.15057/26979.
• Melinda Timea Fulop, 2014, "Analyze of IASB Futures Priorities Based on Responses at 2011 Agenda Consultation and IASB Actions," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 4, issue 1, pages 240-251, January.
• Melinda Timea Fulop, 2014, "The Role of the Audit Committee in Corporate Governance and the Influence of the Exchange Rates," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 4, issue 1, pages 279-286, January.
• Mahmoud Moeinadin & Forough Heirany & Ehsan Khoshnood, 2014, "The Impact of Information Risk on the Systematic Risk," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, volume 4, issue 1, pages 90-98, January.
• Sheyda Lotfi & Ataollah Mohammadi, 2014, "The Relationship between Ownership Structure and Risk Management: Evidence from Iran," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, volume 4, issue 2, pages 53-62, February.
• Dimi Ofileanu & Dan Ioan Topor, 2014, "Lean Accounting - An Ingenious Solution for Cost Optimization," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, volume 4, issue 4, pages 342-352, April.
• Raluca – Ionela Radu & Ciprian Tudurachi, 2014, "Fraud Risk in Audit Activities According to IAS 8," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 2, issue 1, pages 46-49, March.
• Paula Angela Vidrascu, 2014, "Patents Assessed through Sectoral Operational Programs," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 2, issue 2, pages 51-58, June.
• Iryna Zhurakovska, 2014, "Disclosure of Intellectual Capital Components in Business Reporting in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 13-19, March.
• Tetyana Kaminska & Olena Kolesnikova, 2014, "Financial Risk Management Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 20-25, March.
• Oksana Mykhasyk, 2014, "Accounting Specifics of Foreign Currency Settlements with Persons Accountable," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 26-29, March.
• Anna Pantyukhova, 2014, "Economic Frameworks of Land Resources as Accounting Object," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 30-35, March.
• Olena Sorokina, 2014, "Applied Aspects of Material Costs Accounting and Their Impact on Volatile Oil Produce Cost," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 36-43, March.
• Nadiya Stolyarchuk, 2014, "Scientific & Technical Production Cost Accounting and Calculation," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 44-49, March.
• Valentyna Khodzytska & Larysa Ivchenko, 2014, "Strategic Management Accounting Within Business Entities Integrated Management System," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 50-55, March.
• Andriy Tsyutsyak, 2014, "Comparative Analysis of Accounting Methods for Reporting of Restaurant Business Production and Sales Activity," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 56-63, March.
• Ihor Tsyutsyak, 2014, "Current Status and Enhancing Revaluation Capital Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 64-70, March.
• Yuliya Bezdushna, 2014, "Enhancing Financial Security in Agricultural Business: Financial and Property Aspects," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 8-12, March.
• Iryna Zhurakovska, 2014, "Disclosure of Intellectual Capital Components in Business Reporting in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 13-19, March.
• Tetyana Kaminska & Olena Kolesnikova, 2014, "Financial Risk Management Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 20-25, March.
• Oksana Mykhasyk, 2014, "Accounting Specifics of Foreign Currency Settlements with Persons Accountable," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 26-29, March.
• Anna Pantyukhova, 2014, "Economic Frameworks of Land Resources as Accounting Object," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 30-35, March.
• Olena Sorokina, 2014, "Applied Aspects of Material Costs Accounting and Their Impact on Volatile Oil Produce Cost," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 36-43, March.
• Nadiya Stolyarchuk, 2014, "Scientific & Technical Production Cost Accounting and Calculation," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 44-49, March.
• Valentyna Khodzytska & Larysa Ivchenko, 2014, "Strategic Management Accounting Within Business Entities Integrated Management System," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 50-55, March.
• Andriy Tsyutsyak, 2014, "Comparative Analysis of Accounting Methods for Reporting of Restaurant Business Production and Sales Activity," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 56-63, March.
• Ihor Tsyutsyak, 2014, "Current Status and Enhancing Revaluation Capital Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 64-70, March.
• Yuliya Bezdushna, 2014, "Enhancing Financial Security in Agricultural Business: Financial and Property Aspects," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 8-12, March.
• Oresta Bodnar, 2014, "Some Aspects of Developing Company Accounting Policy in Relation to Production Costs," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 14-18, June.
• Oleh Kantsurov, 2014, "Institutional Analysis of Accounting Development Trends," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 19-23, June.
• Maksym Koryahin & Iryna Plotnichenko, 2014, "Improvement of Incomes, Outcomes and Financial Results Accounting in On-Line Commerce Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 24-31, June.
• Nataliya Kulikova, 2014, "Issues of Adequacy of Accounting Method Principles and Elements to Information Society Development Terms," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 32-40, June.
• Volodymyr Metelytsia, 2014, "Regulatory Convergence of Accounting Profession in the European Union," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 41-55, June.
• Serhiy Ostapchuk, 2014, "Accounting for Agricultural Land Use: Present-Day State and Potential Possibilities of Its Improvement," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 56-65, June.
• Mykola Pavlyukovets, 2014, "Concept of Construction a Modern Accounting System of the Agricultural Enterprise in the Conditions of Internet Technologies," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 66-70, June.
• Leonid Suk & Petro Suk, 2014, "Floating Biological Assets and Agricultural Produce Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 71-78, June.
• Karina Utenkova, 2014, "Asset Accounting According to National and International Standards," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 79-83, June.
• Kostyantyn Bezverkhiy, 2014, "Specifics of Accounting under National and International Standards: Comparative Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 8-13, June.
• Ruslan Bruhanskyy, 2014, "Change of Management Paradigm as a Factor in Development of Accounting: Strategic Aspects," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 15-20, September.
• Oleh Vysochan, 2014, "Concept of Accounting of Tour Operator Business on the Basis of Logistics-Information Approach," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 21-28, September.
• Sandeep Goel, 2014, "Creating Accounting Numbers Using Designed Choices: A Case Study of Indian Hotel Industry," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 29-35, September.
• Tetyana Kaminska, 2014, "Accounting Support of Biological Capital Use," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 36-41, September.
• Oleh Kantsurov, 2014, "Evolution of the Institute of Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 42-46, September.
• Svitlana Kucherkova, 2014, "Role of Accounting Reporting as an Information Source in Attracting Investments," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 47-51, September.
• Dmytro Kushnirenko, 2014, "Nature of Work in Progress as an Accounting Category," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 52-58, September.
• Tetyana Monastyrska, 2014, "Source of Income of Condominiums and Diversification Thereof: Accounting and Classification Profile," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 59-64, September.
• Nataliya Orlova, 2014, "Peculiarities of Preparation of Non-financial Corporative Reporting," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 65-70, September.
• Viktoriya Rozhelyuk, 2014, "Organization of Accounting of the Costs for Processing of Agricultural Products," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 71-76, September.
• Danyyil Firer, 2014, "Place and Role of Accounting in Management of Budgetary Institutions," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 77-84, September.