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

• Beuselinck, Christof & Deloof, Marc, 2014, "Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?," The International Journal of Accounting, Elsevier, volume 49, issue 1, pages 27-52, DOI: 10.1016/j.intacc.2014.01.008.
• Cai, Lei & Rahman, Asheq & Courtenay, Stephen, 2014, "The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence," The International Journal of Accounting, Elsevier, volume 49, issue 2, pages 147-178, DOI: 10.1016/j.intacc.2014.04.004.
• Gotti, Giorgio & Mastrolia, Stacy, 2014, "Cost of Capital for Exempt Foreign Private Issuers: Information Risk Effect or Earnings Quality Effect? It Depends," The International Journal of Accounting, Elsevier, volume 49, issue 2, pages 190-220, DOI: 10.1016/j.intacc.2014.04.007.
• Barbu, Elena M. & Dumontier, Pascal & Feleagă, Niculae & Feleagă, Liliana, 2014, "Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK," The International Journal of Accounting, Elsevier, volume 49, issue 2, pages 231-247, DOI: 10.1016/j.intacc.2014.04.003.
• Veith, Stefan & Werner, Jörg R., 2014, "Comparative Value Relevance Studies: Country Differences Versus Specification Effects," The International Journal of Accounting, Elsevier, volume 49, issue 3, pages 301-330, DOI: 10.1016/j.intacc.2014.07.002.
• Alon, Anna & Dwyer, Peggy D., 2014, "Early Adoption of IFRS as a Strategic Response to Transnational and Local Influences," The International Journal of Accounting, Elsevier, volume 49, issue 3, pages 348-370, DOI: 10.1016/j.intacc.2014.07.003.
• Hassan, Enas A. & Rankin, Michaela & Lu, Wei, 2014, "The Development of Accounting Regulation in Iraq and the IFRS Adoption Decision: An Institutional Perspective," The International Journal of Accounting, Elsevier, volume 49, issue 3, pages 371-390, DOI: 10.1016/j.intacc.2014.07.001.
• Filip, Andrei & Raffournier, Bernard, 2014, "Financial Crisis And Earnings Management: The European Evidence," The International Journal of Accounting, Elsevier, volume 49, issue 4, pages 455-478, DOI: 10.1016/j.intacc.2014.10.004.
• Voulgaris, Georgios & Stathopoulos, Konstantinos & Walker, Martin, 2014, "IFRS and the Use of Accounting-Based Performance Measures in Executive Pay," The International Journal of Accounting, Elsevier, volume 49, issue 4, pages 479-514, DOI: 10.1016/j.intacc.2014.10.001.
• Silhan, Peter A., 2014, "Income smoothing from a Census X-12 perspective," Advances in accounting, Elsevier, volume 30, issue 1, pages 106-115, DOI: 10.1016/j.adiac.2014.04.004.
• Bandyopadhyay, Sati P. & Chen, Changling & Yu, Yingmin, 2014, "Mandatory audit partner rotation, audit market concentration, and audit quality: Evidence from China," Advances in accounting, Elsevier, volume 30, issue 1, pages 18-31, DOI: 10.1016/j.adiac.2013.12.001.
• Dong, Xiaobo & Lin, K.C. & Kuang, Yingxu, 2014, "Are inter-segment revenues informative about future performance?," Advances in accounting, Elsevier, volume 30, issue 2, pages 298-308, DOI: 10.1016/j.adiac.2014.09.002.
• Imhof, Michael J. & Seavey, Scott E., 2014, "Corporate risk-taking, firm value and high levels of managerial earnings forecasts," Advances in accounting, Elsevier, volume 30, issue 2, pages 328-337, DOI: 10.1016/j.adiac.2014.09.004.
• Jermias, Johnny & Gani, Lindawati, 2014, "The impact of board capital and board characteristics on firm performance," The British Accounting Review, Elsevier, volume 46, issue 2, pages 135-153, DOI: 10.1016/j.bar.2013.12.001.
• Michou, Maria & Mouselli, Sulaiman & Stark, Andrew, 2014, "On the differences in measuring SMB and HML in the UK – Do they matter?," The British Accounting Review, Elsevier, volume 46, issue 3, pages 281-294, DOI: 10.1016/j.bar.2014.03.004.
• LIN, Zhijun & YU, Zengbiao & ZHANG, Liqun, 2014, "Performance outcomes of balanced scorecard application in hospital administration in China," China Economic Review, Elsevier, volume 30, issue C, pages 1-15, DOI: 10.1016/j.chieco.2014.05.003.
• Lewis, Craig & Verwijmeren, Patrick, 2014, "Cash-settled convertible bonds and the value relevance of their accounting treatment," Journal of Corporate Finance, Elsevier, volume 24, issue C, pages 101-111, DOI: 10.1016/j.jcorpfin.2013.06.003.
• Farrell, Kathleen & Unlu, Emre & Yu, Jin, 2014, "Stock repurchases as an earnings management mechanism: The impact of financing constraints," Journal of Corporate Finance, Elsevier, volume 25, issue C, pages 1-15, DOI: 10.1016/j.jcorpfin.2013.10.004.
• Minnick, Kristina & Rosenthal, Leonard, 2014, "Stealth compensation: Do CEOs increase their pay by influencing dividend policy?," Journal of Corporate Finance, Elsevier, volume 25, issue C, pages 435-454, DOI: 10.1016/j.jcorpfin.2014.01.005.
• Belkhir, Mohamed & Boubaker, Sabri & Derouiche, Imen, 2014, "Control–ownership wedge, board of directors, and the value of excess cash," Economic Modelling, Elsevier, volume 39, issue C, pages 110-122, DOI: 10.1016/j.econmod.2014.02.026.
• Becker, Johannes & Steinhoff, Melanie, 2014, "Tax accounting principles and corporate risk-taking," Economics Letters, Elsevier, volume 125, issue 1, pages 79-81, DOI: 10.1016/j.econlet.2014.08.013.
• Pelucio-Grecco, Marta Cristina & Geron, Cecília Moraes Santostaso & Grecco, Gerson Begas & Lima, João Paulo Cavalcante, 2014, "The effect of IFRS on earnings management in Brazilian non-financial public companies," Emerging Markets Review, Elsevier, volume 21, issue C, pages 42-66, DOI: 10.1016/j.ememar.2014.07.001.
• Dutordoir, Marie & Roosenboom, Peter & Vasconcelos, Manuel, 2014, "Synergy disclosures in mergers and acquisitions," International Review of Financial Analysis, Elsevier, volume 31, issue C, pages 88-100, DOI: 10.1016/j.irfa.2013.09.005.
• Kearney, Colm & Liu, Sha, 2014, "Textual sentiment in finance: A survey of methods and models," International Review of Financial Analysis, Elsevier, volume 33, issue C, pages 171-185, DOI: 10.1016/j.irfa.2014.02.006.
• Strydom, Maria & Skully, Michael & Veeraraghavan, Madhu, 2014, "Is the accrual anomaly robust to firm-level analysis?," International Review of Financial Analysis, Elsevier, volume 34, issue C, pages 157-165, DOI: 10.1016/j.irfa.2014.06.001.
• Haß, Lars Helge & Vergauwe, Skrålan & Zhang, Qiyu, 2014, "Corporate governance and the information environment: Evidence from Chinese stock markets," International Review of Financial Analysis, Elsevier, volume 36, issue C, pages 106-119, DOI: 10.1016/j.irfa.2014.03.010.
• Tan, Youchao & Zhu, Zhenmei & Zeng, Cheng & Gao, Minghua, 2014, "Does external finance pressure affect corporate disclosure of Chinese non-state-owned enterprises?," International Review of Financial Analysis, Elsevier, volume 36, issue C, pages 212-222, DOI: 10.1016/j.irfa.2014.01.004.
• Werner, Richard A., 2014, "How do banks create money, and why can other firms not do the same? An explanation for the coexistence of lending and deposit-taking," International Review of Financial Analysis, Elsevier, volume 36, issue C, pages 71-77, DOI: 10.1016/j.irfa.2014.10.013.
• Glaser, Markus & Riepe, Jan, 2014, "Internal capital market studies in empirical banking: Biases due to usage of assets instead of risk capital?," Finance Research Letters, Elsevier, volume 11, issue 1, pages 47-53, DOI: 10.1016/j.frl.2013.12.001.
• Hougaard, Jens Leth & Moulin, Hervé, 2014, "Sharing the cost of redundant items," Games and Economic Behavior, Elsevier, volume 87, issue C, pages 339-352, DOI: 10.1016/j.geb.2014.05.010.
• Doukakis, Leonidas C. & Papanastasopoulos, Georgios A., 2014, "The accrual anomaly in the U.K. stock market: Implications of growth and accounting distortions," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 32, issue C, pages 256-277, DOI: 10.1016/j.intfin.2014.06.006.
• Camacho-Miñano, María-del-Mar & Campa, Domenico, 2014, "Integrity of financial information as a determinant of the outcome of a bankruptcy procedure," International Review of Law and Economics, Elsevier, volume 37, issue C, pages 76-85, DOI: 10.1016/j.irle.2013.07.007.
• Lennox, Clive & Li, Bing, 2014, "Accounting misstatements following lawsuits against auditors," Journal of Accounting and Economics, Elsevier, volume 57, issue 1, pages 58-75, DOI: 10.1016/j.jacceco.2013.10.002.
• Konchitchki, Yaniv & Patatoukas, Panos N., 2014, "Accounting earnings and gross domestic product," Journal of Accounting and Economics, Elsevier, volume 57, issue 1, pages 76-88, DOI: 10.1016/j.jacceco.2013.10.001.
• Sikes, Stephanie A. & Tian, Xiaoli (Shaolee) & Wilson, Ryan, 2014, "Investors׳ reaction to the use of poison pills as a tax loss preservation tool," Journal of Accounting and Economics, Elsevier, volume 57, issue 2, pages 132-148, DOI: 10.1016/j.jacceco.2014.02.002.
• Srivastava, Anup, 2014, "Why have measures of earnings quality changed over time?," Journal of Accounting and Economics, Elsevier, volume 57, issue 2, pages 196-217, DOI: 10.1016/j.jacceco.2014.04.001.
• Kravet, Todd D., 2014, "Accounting conservatism and managerial risk-taking: Corporate acquisitions," Journal of Accounting and Economics, Elsevier, volume 57, issue 2, pages 218-240, DOI: 10.1016/j.jacceco.2014.04.003.
• Correia, Maria M., 2014, "Political connections and SEC enforcement," Journal of Accounting and Economics, Elsevier, volume 57, issue 2, pages 241-262, DOI: 10.1016/j.jacceco.2014.04.004.
• Li, Ningzhong & Richardson, Scott & Tuna, İrem, 2014, "Macro to micro: Country exposures, firm fundamentals and stock returns," Journal of Accounting and Economics, Elsevier, volume 58, issue 1, pages 1-20, DOI: 10.1016/j.jacceco.2014.04.005.
• Friedman, Henry L., 2014, "Implications of power: When the CEO can pressure the CFO to bias reports," Journal of Accounting and Economics, Elsevier, volume 58, issue 1, pages 117-141, DOI: 10.1016/j.jacceco.2014.06.004.
• Li, Xi, 2014, "The Sarbanes–Oxley act and cross-listed foreign private issuers," Journal of Accounting and Economics, Elsevier, volume 58, issue 1, pages 21-40, DOI: 10.1016/j.jacceco.2014.05.001.
• Clinton, Sarah B. & White, Joshua T. & Woidtke, Tracie, 2014, "Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation," Journal of Accounting and Economics, Elsevier, volume 58, issue 1, pages 59-78, DOI: 10.1016/j.jacceco.2014.05.002.
• Collins, Daniel W. & Hribar, Paul & Tian, Xiaoli (Shaolee), 2014, "Cash flow asymmetry: Causes and implications for conditional conservatism research," Journal of Accounting and Economics, Elsevier, volume 58, issue 2, pages 173-200, DOI: 10.1016/j.jacceco.2014.08.010.
• Badolato, Patrick G. & Donelson, Dain C. & Ege, Matthew, 2014, "Audit committee financial expertise and earnings management: The role of status," Journal of Accounting and Economics, Elsevier, volume 58, issue 2, pages 208-230, DOI: 10.1016/j.jacceco.2014.08.006.
• Ali, Ashiq & Klasa, Sandy & Yeung, Eric, 2014, "Industry concentration and corporate disclosure policy," Journal of Accounting and Economics, Elsevier, volume 58, issue 2, pages 240-264, DOI: 10.1016/j.jacceco.2014.08.004.
• Beatty, Anne & Liao, Scott, 2014, "Financial accounting in the banking industry: A review of the empirical literature," Journal of Accounting and Economics, Elsevier, volume 58, issue 2, pages 339-383, DOI: 10.1016/j.jacceco.2014.08.009.
• Bushman, Robert M., 2014, "Thoughts on financial accounting and the banking industry," Journal of Accounting and Economics, Elsevier, volume 58, issue 2, pages 384-395, DOI: 10.1016/j.jacceco.2014.09.004.
• Kanagaretnam, Kiridaran & Lim, Chee Yeow & Lobo, Gerald J., 2014, "Effects of international institutional factors on earnings quality of banks," Journal of Banking & Finance, Elsevier, volume 39, issue C, pages 87-106, DOI: 10.1016/j.jbankfin.2013.11.005.
• Aboody, David & Hughes, John S. & Bugra Ozel, N., 2014, "Corporate bond returns and the financial crisis," Journal of Banking & Finance, Elsevier, volume 40, issue C, pages 42-53, DOI: 10.1016/j.jbankfin.2013.11.012.
• Bauer, Julian & Agarwal, Vineet, 2014, "Are hazard models superior to traditional bankruptcy prediction approaches? A comprehensive test," Journal of Banking & Finance, Elsevier, volume 40, issue C, pages 432-442, DOI: 10.1016/j.jbankfin.2013.12.013.
• Bouwman, Christa H.S., 2014, "Managerial optimism and earnings smoothing," Journal of Banking & Finance, Elsevier, volume 41, issue C, pages 283-303, DOI: 10.1016/j.jbankfin.2013.12.019.
• Frey, Stefan & Herbst, Patrick, 2014, "The influence of buy-side analysts on mutual fund trading," Journal of Banking & Finance, Elsevier, volume 49, issue C, pages 442-458, DOI: 10.1016/j.jbankfin.2014.01.007.
• Huang, Yuan & Lam, F.Y. Eric C. & Wei, K.C. John, 2014, "The q-theory explanation for the external financing effect: New evidence," Journal of Banking & Finance, Elsevier, volume 49, issue C, pages 69-81, DOI: 10.1016/j.jbankfin.2014.08.010.
• Ge, Wenxia & Kim, Jeong-Bon, 2014, "Real earnings management and the cost of new corporate bonds," Journal of Business Research, Elsevier, volume 67, issue 4, pages 641-647, DOI: 10.1016/j.jbusres.2013.01.021.
• Su, Lixin (Nancy) & Zhao, Xuezhou (Rachel) & Zhou, Gaoguang (Stephen), 2014, "Do customers respond to the disclosure of internal control weakness?," Journal of Business Research, Elsevier, volume 67, issue 7, pages 1508-1518, DOI: 10.1016/j.jbusres.2013.06.009.
• Brochet, Francois & Srinivasan, Suraj, 2014, "Accountability of independent directors: Evidence from firms subject to securities litigation," Journal of Financial Economics, Elsevier, volume 111, issue 2, pages 430-449, DOI: 10.1016/j.jfineco.2013.10.013.
• Baldenius, Tim & Melumad, Nahum & Meng, Xiaojing, 2014, "Board composition and CEO power," Journal of Financial Economics, Elsevier, volume 112, issue 1, pages 53-68, DOI: 10.1016/j.jfineco.2013.10.004.
• So, Eric C. & Wang, Sean, 2014, "News-driven return reversals: Liquidity provision ahead of earnings announcements," Journal of Financial Economics, Elsevier, volume 114, issue 1, pages 20-35, DOI: 10.1016/j.jfineco.2014.06.009.
• Fernandes, Nuno & Giannetti, Mariassunta, 2014, "On the fortunes of stock exchanges and their reversals: Evidence from foreign listings," Journal of Financial Intermediation, Elsevier, volume 23, issue 2, pages 157-176, DOI: 10.1016/j.jfi.2013.04.005.
• Hu, Jinshuai & Li, Annie Yuansha & Zhang, Feida (Frank), 2014, "Does accounting conservatism improve the corporate information environment?," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 23, issue 1, pages 32-43, DOI: 10.1016/j.intaccaudtax.2014.02.003.
• Hamberg, Mattias & Beisland, Leif-Atle, 2014, "Changes in the value relevance of goodwill accounting following the adoption of IFRS 3," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 23, issue 2, pages 59-73, DOI: 10.1016/j.intaccaudtax.2014.07.002.
• Mano, Yukichi & Akoten, John & Yoshino, Yutaka & Sonobe, Tetsushi, 2014, "Teaching KAIZEN to small business owners: An experiment in a metalworking cluster in Nairobi," Journal of the Japanese and International Economies, Elsevier, volume 33, issue C, pages 25-42, DOI: 10.1016/j.jjie.2013.10.008.
• Najeeb, Syed Faiq & Ibrahim, Shahul Hameed Mohamed, 2014, "Professionalizing the role of Shari'ah auditors: How Malaysia can generate economic benefits," Pacific-Basin Finance Journal, Elsevier, volume 28, issue C, pages 91-109, DOI: 10.1016/j.pacfin.2013.10.009.
• Datta, Sudip & Iskandar-Datta, Mai & Singh, Vivek, 2014, "Opaque financial reports and R2: Revisited," Review of Financial Economics, Elsevier, volume 23, issue 1, pages 10-17, DOI: 10.1016/j.rfe.2013.08.001.
• Monterrey Mayoral, Juan & Sánchez Segura, Amparo, 2014, "Compensación fiscal de pérdidas: Determinantes de su activación, impacto en las cuentas anuales y aprovechamiento de los créditos," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 1, pages 17-29, DOI: 10.1016/j.rcsar.2013.02.003.
• Amor-Tapia, Borja & Tascón Fernández, María T., 2014, "Estimation of future levels and changes in profitability: The effect of the relative position of the firm in its industry and the operating-financing disaggregation," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 1, pages 30-46, DOI: 10.1016/j.rcsar.2013.08.002.
• Bautista Mesa, Rafael & Molina Sánchez, Horacio & Ramírez Sobrino, Jesús Nicolás, 2014, "Main determinants of efficiency and implications on banking concentration in the European Union," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 1, pages 78-87, DOI: 10.1016/j.rcsar.2013.08.006.
• Rodríguez Domínguez, Luis & Noguera Gámez, Ligia Carolina, 2014, "Corporate reporting on risks: Evidence from Spanish companies," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 2, pages 116-129, DOI: 10.1016/j.rcsar.2013.10.002.
• Giner Inchausti, Begoña, 2014, "Instituciones e intereses en conflicto ante la regulación contable internacional: el caso del sector financiero español," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 2, pages 143-152, DOI: 10.1016/j.rcsar.2013.11.001.
• Rodrigues Quesado, Patrícia & Aibar Guzmán, Beatriz & Lima Rodrigues, Lúcia, 2014, "La influencia de factores relativos a la estrategia organizativa y al entorno en la adopción del Cuadro de Mando Integral en empresas portuguesas," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 2, pages 163-173, DOI: 10.1016/j.rcsar.2014.05.002.
• Zamora Ramírez, Constancio & Moreno Rojas, José & Rueda Torres, Juan Antonio, 2014, "Contabilidad del impuesto sobre beneficios y resultado global: relevancia valorativa en el mercado financiero español," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 2, pages 174-182, DOI: 10.1016/j.rcsar.2014.02.002.
• Barral Rivada, Antonio & Cordobés Madueño, Magdalena & Ramírez Sobrino, Jesús N., 2014, "Los arrendamientos operativos: impacto de su reconocimiento en los estados financieros y en la política de financiación de las compañías españolas y del Reino Unido," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 2, pages 212-223, DOI: 10.1016/j.rcsar.2014.08.001.
• Hernández Borreguero, Julián & Hernández Esteve, Esteban, 2014, "Rafael Donoso Anes y su contribución a la Historia de la Contabilidad española," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 2, pages 99-107, DOI: 10.1016/j.rcsar.2013.08.007.
• Drexler, Alejandro & Fischer, Gregory & Schoar, Antoinette, 2014, "Keeping it simple: financial literacy and rules of thumb," LSE Research Online Documents on Economics, London School of Economics and Political Science, LSE Library, number 46797, Apr.
• Prodosh Simlai, 2014, "Firm characteristics, distress risk and average stock returns," Accounting Research Journal, Emerald Group Publishing Limited, volume 27, issue 2, pages 101-123, August, DOI: 10.1108/ARJ-06-2012-0046.
• Nicholas Apergis & Christina Christou & Christis Hassapis, 2014, "Accounting standards convergence dynamics," Accounting Research Journal, Emerald Group Publishing Limited, volume 27, issue 3, pages 226-248, October, DOI: 10.1108/ARJ-06-2013-0031.
• Niels Sandalgaard & Per Nikolaj Bukh, 2014, "Beyond Budgeting and change: a case study," Journal of Accounting & Organizational Change, Emerald Group Publishing Limited, volume 10, issue 3, pages 409-423, August, DOI: 10.1108/JAOC-05-2012-0032.
• Vera Palea, 2014, "Fair value accounting and its usefulness to financial statement users," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 12, issue 2, pages 102-116, September, DOI: 10.1108/JFRA-04-2013-0021.
• Geert Braam & Lex Borghans, 2014, "Board and auditor interlocks and voluntary disclosure in annual reports," Journal of Financial Reporting and Accounting, Emerald Group Publishing Limited, volume 12, issue 2, pages 135-160, September, DOI: 10.1108/JFRA-11-2012-0054.
• Grant Samkin & Annika Schneider, 2014, "The accounting academic," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 22, issue 1, pages 2-19, July, DOI: 10.1108/MEDAR-05-2014-0041.
• Grant Samkin & Annika Schneider, 2014, "Using university websites to profile accounting academics and their research output," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 22, issue 1, pages 77-106, July, DOI: 10.1108/MEDAR-05-2014-0038.
• K. Papageorgiou & Abdel K. Halabi, 2014, "Factors contributing toward student performance in a distance education accounting degree," Meditari Accountancy Research, Emerald Group Publishing Limited, volume 22, issue 2, pages 211-223, November, DOI: 10.1108/MEDAR-08-2013-0032.
• Mark P. Bauman, 2014, "Forecasting operating profitability with DuPont analysis," Review of Accounting and Finance, Emerald Group Publishing Limited, volume 13, issue 2, pages 191-205, May, DOI: 10.1108/RAF-11-2012-0115.
• Maria Teresa Nardo & Stefania Veltri, 2014, "On the plausibility of an integrated approach to disclose social and intangible issues," Social Responsibility Journal, Emerald Group Publishing Limited, volume 10, issue 3, pages 416-435, July, DOI: 10.1108/SRJ-04-2012-0120.
• Nikolaos Theriou & Vassilis Aggelidis, 2014, "Management Accounting Systems, Top Management Team’s Risk Characteristics and Their Effect on Strategic Change," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 3-38.
• P. Kalantonis & S. Goumas & K. Hassapis & C. Cantzos, 2014, "Pacioli’s Innovation in Accounting: Business or Academic Affairs," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 39-56.
• Anastasios Tsamis & Konstantinos Liapis, 2014, "Fair Value and Cost Accounting, Depreciation Methods, Recognition and Measurement for Fixed Assets," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 115-133.
• Antonios Rovolis & Konstantinos Liapis & Stella Spilioti, 2014, "A Capital Structure Financial Analysis and Unmeasured Effect of each Countries Regime: the Real Estate Companies (REITS)," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 3, pages 57-71.
• George Loukopoulos & Theodoros Roupas, 2014, "Financial Analysis of the Greek Private Health Sector over the Last Decade (2002-2012)," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 3-19.
• Michail Bekiaris & Chrysoula Psimada & Tasos Sergios, 2014, "Internet Financial Reporting Quality and Corporate Characteristics: The Case of Construction Companies Listed in Greek and Cypriot Stock Exchange," European Research Studies Journal, European Research Studies Journal, volume 0, issue 2, pages 41-57.
• Anastasios Tsamis & Konstantinos Liapis, 2014, "Property Assets Fair Value Accounting Under Uncertainty," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 35-54.
• 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, undated, "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.