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

• 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.
• Jan Thomas Martini & Rainer Niemann & Dirk Simons, 2014, "Management Incentives under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting -," CESifo Working Paper Series, CESifo, number 4908.
• Bård Misund & Petter Osmundsen & Marius Sikveland, 2014, "Vertical Integration and Valuation of International Oil Companies," CESifo Working Paper Series, CESifo, number 5061.
• Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014, "The Economics of Advance Pricing Agreements," CESifo Working Paper Series, CESifo, number 5079.
• Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2014, "The CCCTB option – an experimental study," CIRANO Working Papers, CIRANO, number 2014s-24, Apr.
• Alexandru ȚUGUI & Ana-Maria GHEORGHE, 2014, "Changing The Role Of Accountancy In The Context Of Cloud-Computing," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 149-157, November.
• Cornel Gabriel NIŢĂ, 2014, "Management Accounting And Control Systems," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 257-262, November.
• Lucica SINTEA (ANGHEL), 2014, "Rolul Informatiei Contabile In Definirea Unor Masuri Organizatorice In Perioada De Recesiune Economica," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 319-322, November.
• Silviu-Cornel-Virgil CHIRIAC, 2014, "The Performance Of A Company - Financial - Accounting Approach," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 77-81, November.
• Dănuţ CHILAREZ & George Sebastian ENE, 2014, "Capitalization Of Fiscal And Accounting Interferences For Fiscal Optimization," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 31-39, May.
• Csongor CSŐSZ & Partenie DUMBRAVĂ, 2014, "Evaluation Methods Used For Tangible Assets By Economic Entities," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 79-87, May.
• Andra GAJEVSZKY, 2014, "The Impact Of Auditor`S Opinion On Earnings Management: Evidence From Romania," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 61-73, April.
• Radu MĂRGINEAN & Anamaria ŢEPEŞ BOBESCU, 2014, "The Cost Control By Applying The Target Costing Method In The Construction Industry," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 348-357, April.
• Monica A. PUIU & Carmen N. NISTOR, 2014, "Investigation Of Corruption Within Multinationals," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 487-498, April.
• Marius BOIŢĂ & Andrei ANGHELINA & Boby COSTI, 2014, "Romanian Marketing Tourism Services During An Economic Crises," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 60-63, April.
• Ioana D. BUFAN, 2014, "Activity-Based Costing In The Manufacturing Sector: A Managerial Instrument For Decision-Making," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 73-79, April.
• Laura – Maria POPESCU & Ileana NISULESCU, 2014, "The Role Of The Pressure Exercised By Accounting Information Users In The Development Of Financial-Accounting Engineering," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 109-116, July.
• Laura Adriana COJOCARU (ALIONESCU), 2014, "Consideration Regarding Current Assets In The Construction Entities," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 219-228, July.
• Vasile GORGAN & Cătălina GORGAN, 2014, "Survey On Accounting Student Satisfaction. Evidence From A Romanian University," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 249-256, July.
• Radu-Daniel LOGHIN, 2014, "Emerging Common Law Decisions In Goodwill Accounting Regulation," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 275-288, July.
• Sebastian UNGUREANU, 2014, "Costs Calculation Of Target Costing Method," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 425-432, July.
• Valentin Florentin DUMITRU, 2014, "Enterprise Systems Benefits For Distribution Companies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 537-544, July.
• Gabriel JINGA & Mădălina DUMITRU, 2014, "The Change In Management Accounting. An Institutional Perspective For Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 587-594, July.
• Ildikó Réka CARDOȘ & Ștefan PETE & Vasile-Daniel CARDOȘ, 2014, "A Managerial Accounting Approach Of Customer Relationship Management," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 189-196, November.
• Anca Oana CHIȘ & Andra Maria ACHIM, 2014, "Professional Judgement. The Key To A Successful Audit," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 217-222, November.
• Raluca Valeria RATIU, 2014, "Accounting Regulations For Goodwill In An Emerging Country- The Case Of Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 549-554, November.
• Laura – Maria POPESCU & Ileana NIȘULESCU, 2014, "Creative Accounting Versus Fraud," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 59-64, November.
• Aurelia ŞTEFĂNESCU, 2014, "Difficulties Related To The Financial Position Reporting Into The Public Sector In Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 611-616, November.
• Tashmuratovich Eshmuradov ULUGBEK & Ismatovich Alikulov ABDIMUMIN, 2014, "Improvement Accounting Of Sales Agricultural Products On Farm Enterprises," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 649-654, November.
• Monica PUIU, 2014, "An Approach To Fraud Risk Management," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 65-72, November.
• Claudia URDARI & Adriana TIRON TUDOR, 2014, "Qualitative Studies In Accounting: The Abductive. Research Strategy," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 85-92, November.
• Andra M. ACHIM & Anca O. CHIŞ, 2014, "Financial Accounting Quality And Its Defining Characteristics," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 93-98, November.
• Raúl A. Cardona Montoya & Marisol Gil Henao & Jhon W. Ochoa Fl�rez, 2014, "Impuesto Diferido bajo NIIF: Impacto en empresas intensivas en propiedades, planta y equipos," Documentos de Trabajo de Valor Público, Universidad EAFIT, number 12581, Jan.
• Carlos Eduardo Castano Ríos & Jos� Enrique Arias P�rez, 2014, "Análisis del desempeno financiero por regiones de Colombia 2009- 2012: un enfoque de evaluación de competitividad territorial," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia.
• Heiberg Andrés Castellanos Sánchez, 2014, "Aplicación contable del valor presente en el contexto venezolano," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, volume 0, issue 1, pages 99-114.
• Gabriela Analía García & Cecilia Rita Ficco & Gustavo Sander, 2014, "Revelación de información voluntaria sobre capital intelectual: factores explicativos en empresas cotizantes argentinas," Revista Lebret, Universidad Santo Tomás - Bucaramanga, volume 6, pages 281-300.
• Luis Marcelo Mantilla Falcón & Mery Esperanza Ruiz Guajala & C�sar Medardo Mayorga Abril & Ana Gabriela Vilcacundo C�rdova, 2014, "La competitividad de las Pymes manufactureras del Ambato - Ecuador," Revista Panorama Económico, Universidad de Cartagena, volume 0, issue 0, pages 1-14.
• Daniel Cerecedo & Estefan�a Carolina Rivera Hern�dez & Wulfrano G�mez Gallardo, 2014, "Relevancia de la información financiera en el precio de las acciones del mercado mexicano," Coyuntura Económica, Fedesarrollo.
• Alejandro Sáez Martín & Arturo Haro de Rosario & Mar�a del Carmen Caba P�rez, 2014, "Hacia una información corporativa integrada: evidencias en la industria de productos del cuidado de la salud," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 6, issue 2, pages 317-340.
• Jairo Emiro Cuenú Cabezas, 2014, "Reflexión sobre la revisoría fiscal desde la sociología fenomenológica de Alfred Schutz," Revista Ad-Minister, Universidad EAFIT.
• Pablo Farías, 2014, "Divulgación del valor en riesgo (VaR) previo a la crisis en el sector bancario espanol," Revista Ad-Minister, Universidad EAFIT.
• Ghysels, Eric & Ball, Ryan & Zhou, Huan, 2014, "Can we Automate Earnings Forecasts and Beat Analysts?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10186, Oct.
• McKenzie, David & De Mel, Suresh, 2014, "Radio Frequency (Un)Identification: Results from a Proof-of-Concept Trial of the use of RFID Technology to Measure Microenterpr," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 10225, Oct.
• Hakenes, Hendrik & Bigus, Jochen, 2014, "Does Relationship Lending Require Opaque (and Conservative) Financial Reporting?," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9934, Apr.
• Berland, Nicolas (ed.), 2014, "La formation de l'accountability en situations conflictuelles," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/13959.
• Richard, Jacques (ed.), 2014, "Etude de la pertinence des normes IFRS au regard de l’analyse crédit bancaire des entreprises," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/14066.
• Berland, Nicolas (ed.), 2014, "La construction de l'identité professionnelle des contrôleurs de gestion : Les trajectoires professionnelles et leur influence sur la financiarisation des organisations : le cas de Saint-Gobain," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/14653.
• Richard, Jacques (ed.), 2014, "L'évaluation comptable des réserves et ressources des entreprises de l'industrie extractive," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/14676.
• David, Gilles (ed.), 2014, "Légitimité de l’audit conjoint : Une analyse structurationniste et néo-institutionnaliste des cas français et danois," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/15000.