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

2014

• Laux, Volker, 2014, "Corporate Governance, Board Oversight, and CEO Turnover," Foundations and Trends(R) in Accounting, now publishers, volume 8, issue 1, pages 1-73, October, DOI: 10.1561/1400000033.
• Sansing, Richard, 2014, "International Transfer Pricing," Foundations and Trends(R) in Accounting, now publishers, volume 9, issue 1, pages 1-57, December, DOI: 10.1561/1400000037.
• Snejana Basheva & Rossen Petkov, 2014, "Perspective of Foreign Accounting Tax Compliance Act as a Future Substitute of Foreign Bank Account Report," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 77-83, January.
• Daniela Feschian & Veselka Pavlova, 2014, "Standardization in the Accounting of Public Sector Enterprises," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 127-162, February.
• Francette Koechlin & Paul Konijn & Luca Lorenzoni & Paul Schreyer, 2014, "Comparing Hospital and Health Prices and Volumes Internationally: Results of a Eurostat/OECD Project," OECD Health Working Papers, OECD Publishing, number 75, Aug, DOI: 10.1787/5jxznwrj32mp-en.
• Patrizia Gazzola & Massimo Ratti, 2014, "Transparency In Italian Non Profit Organizations," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 125-135, July.
• Balaciu Diana Elisabeta & Cernusca Lucian & Mester Ioana Teodora & Bogdan Victoria, 2014, "Accounting Manipulation: An Empirical Study Regarding Managers’ Behavior," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 554-562, July.
• Belenesi (Bumba) Marioara & Popa Dorina & Chira (Chiş) Anca Oana & Avram (Boitoş) Camelia, 2014, "Financial Communication And Intellectual Capital Reporting Practices," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 563-572, July.
• Cardos Ildiko Reka & Pete Stefan & Cardos Vasile Daniel, 2014, "Traditional Budgeting Versus Beyond Budgeting: A Literature Review," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 573-581, July.
• DARABOS Eva, 2014, "Accounting Systems And Their Convergences Nowadays," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 604-610, July.
• Drienovski Kristina †Jana, 2014, "Case Study: The Impact Of Innovation Process On Turnover Of Geo €" Topo Company," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 611-616, July.
• Mariana Farcas & Luminita Rus, 2014, "European Accounting Regulation - History And Perspectives," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 625-631, July.
• Teodor Hada & Teodora Maria Avram, 2014, "Aspects Concerning The Determination Of Bankruptcy Risk By Solvency And Liquidity Ratios In The Companies Listed On The Bucharest Stock Exchange," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 632-640, July.
• Kiss Agota, 2014, "Evaluation Of The Characteristics Of Goodwill In Ifrs," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 641-648, July.
• Ildiko Orban, 2014, "Role And Significance Of Statement Of Other Comprehensive Income- In Respect Of Reporting Companies' Performance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 649-658, July.
• Grigore Marian, 2014, "The Sampling Process In The Financial Audit .Technical Practice Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 659-663, July.
• Rozsa Attila, 2014, "Opportunities For Decreasing Exchange Risks Of Foreign Currency Transactions In Enterprises With A Special Regard On Changing-Over Foreign Currency Booking," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 664-668, July.
• Luminita Rus, 2014, "Is It Important The Accounting Model Used By The Economic Entity In Making Decisions By The Users Of The Information? Points Of View," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 669-677, July.
• SUSU Stefanita, 2014, "Scoring Assessment And Forecasting Models Bankruptcy Risk Of Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 678-688, July.
• Toth Kornel, 2014, "The Effect Of Derivative Financial Instruments On Bank Risks, Relevance And Faithful Representation: Evidence From Banks In Hungary," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 698-706, July.
• Grigore Marian, 2014, "The Stock Audit Of The Entities Of The Construction Field," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 232-237, December.
• Takako NAKAJIMA, 2014, "Disaster Support Giving to March 11 Japan Earthquake Relief: With a Focus on Support Funds for Recovery," OSIPP Discussion Paper, Osaka School of International Public Policy, Osaka University, number 14J007, May.
• Judson Caskey, 2014, "The Pricing Effects of Securities Class Action Lawsuits and Litigation Insurance," The Journal of Law, Economics, and Organization, Oxford University Press, volume 30, issue 3, pages 493-532.
• Tofãnicã Ramona-Ionela & Sãveanu Cristina, 2014, "Econometric Model to Quantify the Performance of Romanian Banking System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 203-207, May.
• Vãrzaru Anca Antoaneta & Vãrzaru Mihai, 2014, "Management Control and Social Balance, Instruments of Company’s Performance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 547-551, May.
• Dima Florin-Constantin & Ducu Corina-Maria, 2014, "Approaches Related to Tangible Assets Depreciation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 593-596, May.
• Georgescu Cristina Elena, 2014, "Comparative Analysis Regarding Fixed Assets: IAS/IFRS – Romanian Regulations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 606-611, May.
• Grigore Marian, 2014, "Tangible Assets Audit in Construction Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 612-616, May.
• Isac Leti?ia Maria, 2014, "Methodological Study on the Calculation of Pilot Indicators and their Role for the Management of an Energy Producing Entity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 627-632, May.
• Manea Marinela – Daniela, 2014, "The Transition to European Standards Harmonized by Accounting for the Public Sector – Necessity and Perspectives," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 652-657, May.
• Nevado Pena Domingo & López Ruiz Víctor-Raúl, 2014, "A Standarised Accounting Model Of Intellectual Capital To Firms," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 664-668, May.
• Nicolae Traian Cristin, 2014, "The Accounting for Intangible Assets and Impact of Assets Impairment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 684-689, May.
• Pãtraºcu Daniela Raluca Violeta, 2014, "Accounting Outsourcing," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 696-699, May.
• Pãtruþescu Monica & ªerban Claudiu, 2014, "Use of Internal Control by the Management for the Evaluation of Information Contained in Annual Financial Statements," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 700-703, May.
• Pu?an Alina & Ivan Oana Raluca, 2014, "Balance Scorecard in Hospital Units," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 714-719, May.
• Pu?an Alina & Ivan Oana Raluca, 2014, "Funding Romanian Medical Services," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 720-725, May.
• ªuºu ªtefãniþã, 2014, "Using the Methods of Data Analysis Scoring for Estimating the Risk of Bankruptcy of Firms," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 743-747, May.
• Þogoe Greti Daniela & Avram Costin Daniel & Jorj Mircea, 2014, "The Role of International Accounting Systems in Economic Development," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 754-758, May.
• Tudose Geanina Gabriela & Petroianu Grazia-Oana & Dãucianu (Avram) Mihaela, 2014, "Profitability - Vector Sustainable Development, Progress and Viable Accounting Normalization Requirements - Going Statutory Audit and Regulations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 759-764, May.
• Oncioiu Ionica, 2014, "Innovation and Market Value of Firms – A Challenge of a Changing Romanian SMEs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 244-249, May.
• Sintea (Anghel) Lucica, 2014, "Evaluation and Determining Risks in an Entity through Methods Adapted to Economic Vulnerability," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 260-264, May.
• Asalos Nicoleta, 2014, "The Financial Crisis and its Implications on the Balance Indicators in the Banking System. Case Study," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 419-422, May.
• Nichita Elena Mirela, 2014, "Linguistic Issues Regarding the Financial Reporting in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 547-550, May.
• Sãli?teanu (?tefan), Simona - Florina, 2014, "Aspects Regarding the Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 576-579, May.
• Stoica Anamaria & Buculescu (Costicã) Maria Mãdãlina, 2014, "The Evolution of the Fair Value Accounting – A Response to the Global Financial Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 591-596, May.
• Trãistaru Diana Andreea, 2014, "The Convergence of Accounting Standards: a Continuous Concern," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 602-605, May.
• Trandafir Raluca-Andreea, 2014, "Using the “Efficient Frontier” in Analyzing the Activity of a Sample of Hotels from the Romanian Seaside," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 606-611, May.
• Trandafir Raluca-Andreea & Mirea Marioara, 2014, "Measurement Indicators of the Value Creation within a company from the Romanian Seaside Hotel Industry," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 612-616, May.
• Melania Elena Miculeac & Persida Cechin-Crista & Gabriel Ionel Dobrin, 2014, "Synergic effect of the action of operational and financial risk," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 14, issue 1, pages 213-222.
• Nicoleta Radneantu & Cristian Banacu, 2014, "Influence of client relations on the value of company intellectual capital," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 14, issue 1, pages 277-286.
• Veronica Catargiu & Bogdan Răvaş, 2014, "Could the resizing of management accounting improve the financial performance of national societies?," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 14, issue 1, pages 5-18.
• Mirela Monea & Claudia Isac, 2014, "Conceptual Approaches and Role of Diagnostic Analysis in Entity's Valuation," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 14, issue 2, pages 157-162.
• Alina-Teodora Ciuhureanu, 2014, "Accounting Policies Manual Between Compulsoriness and Necessity. Study Within Entities in Centre Region," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 14, issue 2, pages 47-54.
• Sabin Armăşelu, 2014, "Risk Management Companies and Hedge Accounting," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 14, issue 2, pages 5-12.
• Rute Gonçalves & Patrícia Lopes, 2014, "Accounting in Agriculture: Disclosure practices of listed firms," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 530, Mar.
• BOYER, Philippe & BUTAULT, Jean-Pierre, 2014, "L’euro alimentaire en France et le partage des valeurs ajoutées
  [French “food euro” and value added distribution]," MPRA Paper, University Library of Munich, Germany, number 105599.
• Iacob, Constanta & Gheorghe, Cristina Mihaela, 2014, "Performance optimization – "sometimes" – result creativity," MPRA Paper, University Library of Munich, Germany, number 52730, Jan, revised 06 Jan 2014.
• Tomić, Bojan & Strancarić, Sandra, 2014, "Organizacijski aspekti računovodstvenih informacijskih sustava i njihova važnost
  [Organizational aspects and importance of accounting information system]," MPRA Paper, University Library of Munich, Germany, number 55554.
• Wisniewski, Tomasz Piotr & Yekini, Liafisu Sina, 2014, "Predicting Stock Market Returns Based on the Content of Annual Report Narrative: A New Anomaly," MPRA Paper, University Library of Munich, Germany, number 58107, Aug.
• Lubberink, Martien, 2014, "Are banks’ below-par own debt repurchases a cause for prudential concern?," MPRA Paper, University Library of Munich, Germany, number 59475, Oct.
• Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014, "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete information in diffusion - type financial system with in," MPRA Paper, University Library of Munich, Germany, number 60055, Nov.
• Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014, "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete information in diffusion - type financial system with in," MPRA Paper, University Library of Munich, Germany, number 60106, Nov.
• Iacob, Constanta & Taus, Delia, 2014, "Internationally evolution of managerial accounting," MPRA Paper, University Library of Munich, Germany, number 60262, Nov.
• Iacob, Constanta & Taus, Delia, 2014, "Analysis of the links between statistical variables on financial performance and its level," MPRA Paper, University Library of Munich, Germany, number 60264, Nov.
• Iacob, Constanta & Constantin, Camelia, 2014, "Correlation Analysis of the quality of medical quality economic and financial management using correlation coefficients based on nonparametric data," MPRA Paper, University Library of Munich, Germany, number 60266, Nov.
• Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014, "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete information in diffusion - type financial system with in," MPRA Paper, University Library of Munich, Germany, number 61805, Nov.
• Madsen, Dag Øivind & Stenheim, Tonny, 2014, "Balansert målstyring: En kort oversikt over forskningslitteraturen
  [The Balanced Scorecard: A brief overview of the research literature]," MPRA Paper, University Library of Munich, Germany, number 65991, Aug.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria," MPRA Paper, University Library of Munich, Germany, number 66646, Jun, revised Apr 2015.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia," MPRA Paper, University Library of Munich, Germany, number 66664, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Forensic Accounting Knowledge and Mindset on Task Performance Fraud Risk Assessment," MPRA Paper, University Library of Munich, Germany, number 66665, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study," MPRA Paper, University Library of Munich, Germany, number 66680, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria," MPRA Paper, University Library of Munich, Germany, number 66700, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Task Performance Fraud Risk Assessment on Forensic Accountant and Auditor Knowledge and Mindset in Nigerian Public Sector," MPRA Paper, University Library of Munich, Germany, number 66772, revised 2014.
• Mbumba, Richard P. & Mbaka, Ruffin B., 2014, "Déterminants de la qualité du système d'information comptable dans les PME d'une entité décentralisée : Cas de la cité de Mbanza-Ngungu de 2013-2014
  [Quality determinants of accounting information system in a decentralized entity SMEs : Case of th," MPRA Paper, University Library of Munich, Germany, number 67680, Feb, revised Nov 2014.
• Munte, Mei Hotma Mariati & Hutapea, Ria Lestari, 2014, "Analisis Pengaruh Penjualan Kredit Terhadap Profitabilitas Perusahaan Pada Pt. Duta Putra Sumatera Medan
  [Analysis Of Effect On Sales Credit Profitability Companies In Duta Putra Sumatera Medan]," MPRA Paper, University Library of Munich, Germany, number 77541, Sep.
• Atanasov, Atanas, 2014, "Нефинансовата Информация Във Финансовите Отчети Като Елемент На Корпоративната Социална Отговорност И Предпоставка За Устойчиво Развитие
  [Non-Financial Information in Financial Statements as an Element of Corporate Social Responsibility and Prereq," MPRA Paper, University Library of Munich, Germany, number 85673.
• Atanasov, Atanas & Marinova, Rumyana, 2014, "Използването На Информационните Технологии В Обучението По Счетоводство
  [The Use Of Information Technologies In Accounting Education]," MPRA Paper, University Library of Munich, Germany, number 91839, revised 2014.
• Tereza Miková, 2014, "Influence of IFRS on Earnings Manipulation: Evidence from the European Union," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2014, issue 6, pages 3-18, DOI: 10.18267/j.aop.455.
• Dalia Kaupelyte & Renata Legenzova, 2014, "Do Lithuanian Higher Education Accounting Programs Reflect Accounting Harmonization In The Eu?," CBU International Conference Proceedings, ISE Research Institute, volume 2, issue 0, pages 113-118, July, DOI: 10.12955/cbup.v2.453.
• Andrea Čorejová & Jana Jarošová, 2014, "The Importance Of Internal Directives Of The University For The Intellectual Property Protection," CBU International Conference Proceedings, ISE Research Institute, volume 2, issue 0, pages 154-159, July, DOI: 10.12955/cbup.v2.458.
• Andrea L. Eisfeldt & Dimitris Papanikolaou, 2014, "The Value and Ownership of Intangible Capital," American Economic Review, American Economic Association, volume 104, issue 5, pages 189-194, May.
• Alejandro Drexler & Greg Fischer & Antoinette Schoar, 2014, "Keeping It Simple: Financial Literacy and Rules of Thumb," American Economic Journal: Applied Economics, American Economic Association, volume 6, issue 2, pages 1-31, April.
• Adriana Dutescu & Adriana Florina Popa & Andreea Gabriela Ponorîca, 2014, "Sustainability of the Tourism Industry, Based on Financial Key Performance Indicators," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 16, issue Special 8, pages 1048-1048, August.
• Mateos-Ronco, Alicia & Lajara-Camilleri, Natalia, 2014, "Capital structure and financing decisions of agricultural cooperatives: Spanish evidence," 88th Annual Conference, April 9-11, 2014, AgroParisTech, Paris, France, Agricultural Economics Society, number 169687, Apr, DOI: 10.22004/ag.econ.169687.
• Katona, Péter & Kocs, Izabella, 2014, "A Felsőoktatási Expanzió Alakulása Romániában A Rendszerváltást Követő Időszakban," Acta Carolus Robertus, Karoly Robert University College, volume 4, issue 01, pages 1-13, DOI: 10.22004/ag.econ.171182.
• Zörög, Zoltán & Szűcs, Csaba, 2014, "A Diplomás Pályakövetés És Az Integrált Vállalatirányítási Rendszerek Elterjedtségének Összefüggései," Acta Carolus Robertus, Karoly Robert University College, volume 4, issue 01, pages 1-10, DOI: 10.22004/ag.econ.171187.
• Pavlović, Vladan & Cvijanović, Janko & Milačić, Srećko, 2014, "Reporting On The Reasons For The Acquisition Of Own Shares," Economics of Agriculture, Institute of Agricultural Economics, volume 61, issue 3, pages 1-15, October, DOI: 10.22004/ag.econ.186521.
• Savić, Bojan & Vasiljević, Zorica & Đorđević, Dragan, 2014, "Strategic Cost Management As Instrument For Improving Competitiveness Of Agribusiness Complex," Economics of Agriculture, Institute of Agricultural Economics, volume 61, issue 4, pages 1-16, December, DOI: 10.22004/ag.econ.196701.
• DEVI, S. Susela & WONG SEK KHIN, Edward & ALAGIAH, Ratnam, None, "Accounting Paradigm Of Lived Experiences In Action Research: The Case Of Malaysian Plantation Workers," Review of Agricultural and Applied Economics (RAAE), Faculty of Economics and Management, Slovak Agricultural University in Nitra, volume 17, issue 2, pages 1-6, DOI: 10.22004/ag.econ.196628.
• Marioara Avram & Veronel Avram, 2014, "Considerations Regarding The Accounting Principles Applied In Insolvency Proceedings," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 42, pages 172-177.
• Anca Antoaneta Varzaru, 2014, "Control Performance Through The Design And Implementtion Of A Budgetary System In Smes In The Region South –West Oltenia," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 42, pages 178-188.
• Constanta Iacob & Camelia Constantin, 2014, "From ABC to Time Driven Activity Based Costing for outpatient clinics," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 42, pages 189-196.
• Magdalena Mihai & Adriana Iota, 2014, "International Statistical Reporting– The Duty Of Economic Agents," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 42, pages 197-202.
• Magdalena Mihai & Adriana Iota & Oana Staiculescu, 2014, "Opportunities For Optimizing The Cost Of Quality," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 42, pages 203-210.
• Cristian Dragan & Valeriu Brabete, 2014, "Considerations Regarding The Quality Cost Of Traded Products And Services In The Context Of Performing Management Of The Entity," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 42, pages 211-216.
• Valeriu Brabete & Cristian Dragan & Oana Staiculescu, 2014, "Alternatives Of The Historic Cost In The Evaluation Process Of Quality Costs," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 42, pages 259-268.
• Cristina-Petrina Dragusin, 2014, "The Mechanism Of Payment Requests - An Instrument For Facilitating The Financing From Structural Funds Of Romanian Public Academic Education Institutions," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 42, pages 269-278.
• Ion Ionescu, 2014, "Contributions To Optimize Quality Costs In The Automotive Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 42, pages 61-68.
• Liliana Puican & Mihaela-Andreea Nastasie, 2014, "Accounting Information And Its Role For Stakeholders," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 42, pages 207-211.
• Cosmin Sandu Badele & Daniela Fundeanu, 2014, "New Trends In Corporate Governance Of Public Sector," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 42, pages 51-56.
• Petru Stefea & Nita Cornel Gabriel, 2014, "The Role Of Ethics For Cost Accounting Professsionals," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 42, pages 97-102.
• Assist. Csosz Csongor Ph.D Student & Prof. Dumbrava Partenie Ph.D, 2014, "Creative Accounting Methods Used For Tangible Assets From The Point Of View Of Auditors," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 22, pages 28-34, APRIL.
• Prof. Sorinel Domnisoru, Ph.D & Lect. Daniel Goagara, Ph.D, 2014, "Critical Analysis Of National And International Accounting Regulations On Transactions With Business Entities," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 22, pages 43-48, APRIL.
• Assoc. Prof. Valeriu Brabete Ph. D & Assoc. Prof. Cristian Dragan Ph. D & Assist. Oana Staiculescu Ph. D & Assist. Adriana Iota Ph.D Student, 2014, "Accounting Treatments Related To The Economic Operations Generated By The Quality Cost Management," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 22, pages 49-59, APRIL.
• Ph. D Student Raluca Tuliga (Coada), 2014, "The Tobin Model In Economic Geometric Dynamics," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 22, pages 66-69, APRIL.
• Lecturer Sorin-Ciprian Teiusan PhD & Student Alexandru Cismasu, 2014, "Electronic Signature For Romanian Accountants," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 22, pages 70-84, APRIL.
• Lect. Mirela Elena Nichita Ph. D, 2014, "Financial Reporting In Romania And Changes In Management Structure," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 22, pages 85-91, APRIL.
• Burca Valentin, PhD candidate & Assist.Nagy Mariana, PhD professor, 2014, "Clusters Describing Ifrs Adoption Stage," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 15-30, November.
• Prof. Cristian Dragan Ph. D & Assist.Prof. Valeriu Brabete Ph. D & Assist.Master’s Student Carmen Maria Dindiri, 2014, "The Application Of Professional Judgment On Determining The Cost Of Fixed Tangible Assets Obtained By Onerous Title," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 31-38, November.
• Lecturer Bogdan Ravas Ph. D, 2014, "The Cost Influence On Decision-Making In The Tourism Establishments," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 39-44, November.
• Prof.Alina-Teodora Ciuhureanu Ph. D, 2014, "Evaluation – Key Objective Of Accounting Activity. Realities Perceived In Romanian Organisations," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 7-14, November.
• Diana MureÅŸan, 2014, "Evidence Of Accruals Anomaly Around The Globe," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 16, pages 1-15.
• Sorina Simona Bumbescu & Dimi Ofileanu & Raul Burdea, 2014, "The Role Of The Materiality In Audit And Accountacy In Agricultural Organizations," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 16, pages 1-2.
• Aurelia Åžtefănescu & Eugeniu Å¢urlea, 2014, "Research On The Financial Transparency Into The Health Public System In Romania. Case Of Hospitals Subordinated To The Health Ministry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 16, pages 1-20.
• Gabriela Lidia Tănase & Aurelia Åžtefănescu, 2014, "Study Regarding The Correlation Between The Academic And Professional Environment From The Perspective Of Future Graduates. Managerial Accounting Case," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 16, pages 1-23.
• Nicolae Todea & Ana Maria Udrea & Ionela Cornelia Cioca, 2014, "The Effects Of The Adoption Of Ias / Ifrs By Companies Listed On The Regulated Market (Bucharest Stock Exchange - Category Iii) On The Audit Mission," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 16, pages 1-24.
• Adriana Tiron Tudor & Åžtefana Dima (Cristea) & Bogdan Dima & Raluca Valeria RaÅ£iu, 2014, "The Linkage Between Intangibles And Profitability," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 16, pages 1-25.
• Laura Elena Tudoran & Bogdan Åžtefan Ionescu, 2014, "The Use Of Accounting Apps Via Mobile Cloud Computing In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 16, pages 1-26.
• Ildikó Réka CardoÅŸ & Vasile Daniel CardoÅŸ, 2014, "Measuring Customer Profitability With Activity-Based Costing And Balanced Scorecard," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 16, pages 1-5.
• Teodor Hada & Teodora Maria Avram, 2014, "A Study On Determing The Financial Position Based On Financial Diagnosis In Companies Listed On The Bucharest Stock Exchange," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 16, pages 1-9.
• Ioana Anghel & Mariana Man, 2014, "The Impact Of Financial Communication On Stock Price. The Case Of Omv Petrom S.A. 2004-2013.," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 16, pages 1-1.
• Tatiana Dănescu & Mihaela Prozan & Roxana Diana Prozan, 2014, "Approaches Regarding The Utility Of The Accounting Information," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 16, pages 1-12.
• Teodor Hada & Radu Mărginean, 2014, "The Evaluation Of The Financial Position On The Balance Sheet In The Furniture Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 16, pages 1-16.
• Laura Raisa MiloÛ & Marius Cristian MiloÅŸ, 2014, "A Survey Regarding The Quality Of Financial Statements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 16, pages 1-20.
• Attila Tamas Szora, 2014, "Comparative Analysis Of Audit Report Types On The Consolidated Financial Statements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 16, pages 1-31.
• Sorin-Ciprian TeiuÅŸan, 2014, "Examining The Evolution Of The Romanian System Of Accounts," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 16, pages 1-32.
• Iuliana Cenar & Mioara Turcas, 2014, "The Comparative Analysis Of Profitability Indicators Of Companies Before And After The Implementation Of Investment Projects With Non-Refundable Financing," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 16, pages 1-8.
• CernuÅŸca Lucian & Balaciu Diana Elisabeta, 2014, "Accounting Students' Perceptions On The Expression Of Professional Judgment And Ethics In The Accounting Field," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 16, pages 1-9.
• Elena Roxana Anghel-Ilcu, 2014, "A Theoretical Model of Code of Ethics Conceptualized From Companies’ Public Disclosures on Ethics," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 1, pages 111-158, March.
• Uwalomwa Uwuigbe & Daramola Sunday Peter & Anjolaoluwa Oyeniyi, 2014, "The Effects of Corporate Governance Mechanisms on Earnings Management of Listed Firms in Nigeria," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 1, pages 159-174, March.
• Stefana Maria Dima & Bogdan Dima & Ovidiu Megan & Luminiþa Paiusan, 2014, "A Discussion over IFRS’ Adoption in Islamic Countries," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 1, pages 35-49, March.
• Volkan Demir & Oguzhan Bahadir, 2014, "An Investigation of Compliance with International Financial Reporting Standards by Listed Companies in Turkey," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 1, pages 4-34, March.
• Joanna Dyczkowska, 2014, "Assessment of Quality of Internet Financial Disclosures Using a Scoring System. A Case of Polish Stock Issuers," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 1, pages 50-81, March.
• Zayyad Abdul-Baki & Ahmad Bukola Uthman & Mubaraq Sanni, 2014, "Financial Ratios as Performance Measure: A Comparison of IFRS and Nigerian GAAP," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 1, pages 82-97, March.
• Zahid Irshad Younas & Patrick Velte & Khadija Ashfaq, 2014, "Audit Pricing in China and Pakistan: A Comparative Review of Audit Practices," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 1, pages 98-110, March.
• Nadia Albu & Catalin Nicolae Albu, 2014, "Editorial - IFRS application in Central and South-Eastern European countries," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 2, pages 182-197, June.
• Lehte Alver & Jaan Alver & Liis Talpas, 2014, "Implementation of IFRSs and IFRS for SMEs: the case of Estonia," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 2, pages 236-258, June.
• Olesea Ghedrovici & Svetlana Mihaila & Lica Erhan & Aliona Birca, 2014, "Transition to IFRS in the Republic of Moldova: general and practical aspects," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 2, pages 259-280, June.
• Konrad Grabinski & Marcin Kedzior & Joanna Krasodomska, 2014, "The Polish accounting system and IFRS implementation process in the view of empirical research," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 2, pages 281-310, June.
• Mihaela Ionascu & Ion Ionascu & Marian Sacarin & Mihaela Minu, 2014, "IFRS adoption in developing countries: the case of Romania," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 2, pages 311-350, June.
• Mateja Jerman & Ales Novak, 2014, "IFRS application in Slovenia," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 2, pages 351-372, June.
• Cagnur Kaytmaz Balsari & Secil Varan, 2014, "IFRS implementation and studies in Turkey," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 2, pages 373-399, June.
• Ruslana Kuzina, 2014, "Implementation of International Financial Reporting Standards in Ukraine," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 2, pages 400-422, June.
• Yigit Bora Senyigi, 2014, "Determinants of voluntary IFRS adoption in an emerging market: Evidence from Turkey," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 3, pages 449-465, September.
• Costel Istrate, 2014, "Impact of IFRS on the accounting numbers of Romanian listed companies," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 3, pages 466-491, September.
• Merve Kilic & Ali Uyar & Basak Ataman, 2014, "Preparedness for and perception of IFRS for SMEs: evidence from Turkey," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 3, pages 492-519, September.
• Khaled E. Abu Risheh & Mo'taz Amin Al-Saeed, 2014, "The Impact of IFRS Adoption on Audit Fees: Evidence from Jordan," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 3, pages 520-536, September.
• Corina Grosu & Alina Almasan & Cristina Circa, 2014, "The current status of management accounting in Romania: the accountants' perception," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 3, pages 537-558, September.
• Ioan-Bogdan Robu & Mihaela-Alina Robu & Marilena Mironiuc & Florentina Olivia Balu, 2014, "The Value Relevance of Financial Distress Risk in the Case of RASDAQ Companies," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 4, pages 623-642, December.
• Diana Elisabeta Balaciu & Victoria Bogdan & Liliana Feleaga & Adela-Laura Popa, 2014, "“Colorful” Approach Regarding Creative Accounting. An Introspective Study Based On the Association Technique," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 4, pages 643-664, December.
• Karim Charaf & Ahmed Fath-Allah Rahmouni, 2014, "Using Importance Performance Analysis to Evaluate the Satisfaction of Activity-Based Costing Adopters," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 4, pages 665-685, December.
• Oladipupo Muhrtala Tijani & Ahmad Bukola Uthman & Zayyad Abdul-Baki & Lukman Adebayo Oke, 2014, "Audit Pricing, Start-Up Cost and Opinion Shopping," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 4, pages 686-718, December.
• Maria Ionela Damian & Sorana Mihaela Manoiu & Carmen Giorgiana Bonaci & Jiri Strouhal, 2014, "Bearer Plants: Stakeholders’ View on the Appropriate Measurement Model," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 4, pages 719-738, December.
• Maria Madalina Buculescu (Costica) & Bogdan Nicolae Velicescu, 2014, "An Analysis of the Convergence Level of Tangible Assets (PPE) According to Romanian National Accounting Regulation and IFRS for Smes," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 4, pages 774-799, December.
• Cevdet Kızıl & Şadi Evren Şeker & Derya Bozan, 2014, "The Impact of Information Technologies and Computer Usage On The Student Success In Accounting Courses," Alphanumeric Journal, Bahadir Fatih Yildirim, volume 2, issue 2, pages 77-97, December, DOI: http://dx.doi.org/10.17093/aj.2014..
• Malgorzata Garstka, 2014, "Etyka zawodowa w rachunkowosci/Professional Ethics in Accounting," Annales. Ethics in Economic Life, University of Lodz, Faculty of Economics and Sociology, volume 17, issue 1, pages 61-72, February.
• Katarzyna Kalinowska & Marcin Kalinowski, 2014, "Zawod specjalisty ds. rachunkowosci zarzadczej w perspektywie etycznej/The Profession of Management Accounting in Ethical Perspective," Annales. Ethics in Economic Life, University of Lodz, Faculty of Economics and Sociology, volume 17, issue 1, pages 73-83, February.
• Patricia M. Dechow & Richard G. Sloan & Jenny Zha, 2014, "Stock Prices and Earnings: A History of Research," Annual Review of Financial Economics, Annual Reviews, volume 6, issue 1, pages 343-363, December.
• Ionela-Cristina Breahna-Pravat, 2014, "Considerations On The Treatment Of Qualitative Characteristics Of Accounting Information At The International Level And In Various National Accounting Systems," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 19.
• Ionela-Cristina Breahna-Pravat, 2014, "Particularities Regarding The Reflection Of Foreign Currency Transactions In Financial Statements," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 19.
• Simona Elena Dragomirescu & Daniela Cristina Solomon, 2014, "Conceptual Delimitations Regarding The Sales Forecasting Methods. Case Study For The Seasonal Coefficient Method," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 19.
• Aristita Rotila, 2014, "The Institution Of Accounting Normalisation In Romania – History And Present," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 19.
• Daniela Cristina Solomon & Iulia Andreea Bucur, 2014, "Value Of The Net Treasury And Its Implications On The Financial Stability Of The Company," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 19.
• Mircea Muntean & Iulia Andreea Bucur & Andrei Muntean, 2014, "The Economic Risk In Trading Companies’ Valuation," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
• Rotila Aristita, 2014, "Aspects Concerning Interim Financial Reporting In Romania: Standards And Regulations," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
• Rotila Aristita, 2014, "The Fixed Means: An Accounting Concept Or A Fiscal One?," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
• Nicoleta Ciucescu & Andreea Feraru, 2014, "The Performance Of Non-Governmental Organizations," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
• Ching-Lung Chen & Pin-Yu Lin & Pei-Yu Weng, 2014, "Real Activities Manipulation and Subsequent Accounting Performance ---Yes, the Manipulating Direction Matters," Review of Economics & Finance, Better Advances Press, Canada, volume 4, pages 81-97, Feburary.
• Artem A. Eremin, 2014, "The Effect of Advertising on Economic Growth in the USA from a New Methodological Perspective," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 3-14.
• Jean-Guy Degos, 2014, "The long road of the European Union towards a converged accounting system from the Treaty of Rome to the Single accounting directive," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 43-66.
• Danie Schutte & Bianca Lovechio, 2014, "Towards A Competency Framework For Smes - A South African Case Study," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Cristina Alexandrina Stefanescu, 2014, "Transparency – A Requirement For Market Discipline In The Light Of Prior Research Literature," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Mircea Epure, 2015, "Benchmarking for Routines and Organizational Knowledge: A Managerial Accounting Approach with Performance Feedback," Working Papers, Barcelona School of Economics, number 729, Sep.
• Karthik Balakrishnan & Mary Brooke Billings & Bryan Kelly & Alexander Ljungqvist, 2014, "Shaping Liquidity: On the Causal Effects of Voluntary Disclosure," Journal of Finance, American Finance Association, volume 69, issue 5, pages 2237-2278, October.
• SAVA Raluca, 2014, "Accounting For Biological Assets," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 66, issue 5, pages 101-111.
• Biondi Yuri & Soverchia Michela, 2014, "Accounting Rules for the European Communities: A Theoretical Analysis," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 4, issue 3, pages 179-214, December, DOI: 10.1515/ael-2013-0063.
• Sommer Friedrich & Rose Christian & Wöhrmann Arnt, 2014, "Negative Value Indicators in Relative Valuation – An Empirical Perspective," Journal of Business Valuation and Economic Loss Analysis, De Gruyter, volume 9, issue 1, pages 23-54, January, DOI: 10.1515/jbvela-2013-0024.
• Cristina-Otilia, TENOVICI, 2014, "Sales Budget - Management Tool In Business Background Entity," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 255-261.
• Cristina-Otilia, TENOVICI, 2014, "Utility Of The Method T.H.M. (Machine - Hour - Rate) Production Century Process Automation," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 262-270.
• Diana-Andreea, TRAISTARU, 2014, "The Application Of International Financial Reporting Standards In Romania: Advantages And Main Problems," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 271-277.
• Stefanita, SUSU, 2014, "Expenditure Analysis - Pre Diagnosis Company Results," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 299-304.
• Florin-Constantin, DIMA & Corina-Maria, DUCU, 2014, "Strategies Of Decreasing Accounting Risks," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 305-310.
• Florin-Constantin, DIMA, 2014, "Funding Public Institutions In Romania," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 320-327.
• Dorina, LUTA, 2014, "Present And Future Of National Accounting Regulations Compliant With European Directives," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 338-343.
• Gabriela-Geanina, TUDOSE & Grazia-Oana, PETROIANU, 2014, "Risk Management - At The Convergence Between Prudence And Continuity, A Basis For An Efficient Governance," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 353-362.
• Cristina-Aurora, BUNEA-BONTAS, 2014, "New Approaches On Revenue Recognition And Measurement," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 375-382.
• Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2014, "The CCCTB option – an experimental study," Working Papers, Oxford University Centre for Business Taxation, number 1404.
• Johannes Becker & Ronald B Davies & Gitte Jakobs, 2014, "The economics of advance pricing agreements," Working Papers, Oxford University Centre for Business Taxation, number 1426.
• François Larmande & Jean-Pierre Ponssard, 2014, "Fishing for Excuses and Performance Evaluation," CESifo Working Paper Series, CESifo, number 4569.
• Stefan Reichelstein & Anna Rohlfing-Bastian, 2014, "Levelized Product Cost: Concept and Decision Relevance," CESifo Working Paper Series, CESifo, number 4590.
• Maureen McNichols & Madhav V. Rajan & Stefan Reichelstein, 2014, "Conservatism Correction for the Market-To-Book Ratio and Tobin's q," CESifo Working Paper Series, CESifo, number 4626.
• Ralf Ewert & Rainer Niemann, 2014, "A Theory of Tax Avoidance - Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model," CESifo Working Paper Series, CESifo, number 4851.