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

2013

• Gao, Pingyang, 2013, "A measurement approach to conservatism and earnings management," Journal of Accounting and Economics, Elsevier, volume 55, issue 2, pages 251-268, DOI: 10.1016/j.jacceco.2012.10.001.
• Cheng, Mei & Dhaliwal, Dan & Zhang, Yuan, 2013, "Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?," Journal of Accounting and Economics, Elsevier, volume 56, issue 1, pages 1-18, DOI: 10.1016/j.jacceco.2013.03.001.
• Lawrence, Alastair, 2013, "Individual investors and financial disclosure," Journal of Accounting and Economics, Elsevier, volume 56, issue 1, pages 130-147, DOI: 10.1016/j.jacceco.2013.05.001.
• Costello, Anna M., 2013, "Mitigating incentive conflicts in inter-firm relationships: Evidence from long-term supply contracts," Journal of Accounting and Economics, Elsevier, volume 56, issue 1, pages 19-39, DOI: 10.1016/j.jacceco.2013.02.001.
• Dichev, Ilia D. & Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2013, "Earnings quality: Evidence from the field," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 1-33, DOI: 10.1016/j.jacceco.2013.05.004.
• Lawrence, Alastair & Sloan, Richard & Sun, Yuan, 2013, "Non-discretionary conservatism: Evidence and implications," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 112-133, DOI: 10.1016/j.jacceco.2013.10.005.
• Roychowdhury, Sugata & Martin, Xiumin, 2013, "Understanding discretion in conservatism: An alternative viewpoint," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 134-146, DOI: 10.1016/j.jacceco.2013.11.001.
• Christensen, Hans B. & Hail, Luzi & Leuz, Christian, 2013, "Mandatory IFRS reporting and changes in enforcement," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 147-177, DOI: 10.1016/j.jacceco.2013.10.007.
• Hope, Ole-Kristian & Ma, Mark (Shuai) & Thomas, Wayne B., 2013, "Tax avoidance and geographic earnings disclosure," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 170-189, DOI: 10.1016/j.jacceco.2013.06.001.
• Barth, Mary E. & Israeli, Doron, 2013, "Disentangling mandatory IFRS reporting and changes in enforcement," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 178-188, DOI: 10.1016/j.jacceco.2013.11.002.
• Ecker, Frank & Francis, Jennifer & Olsson, Per & Schipper, Katherine, 2013, "Estimation sample selection for discretionary accruals models," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 190-211, DOI: 10.1016/j.jacceco.2013.07.001.
• Jackson, Scott B. & Keune, Timothy M. & Salzsieder, Leigh, 2013, "Debt, equity, and capital investment," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 291-310, DOI: 10.1016/j.jacceco.2013.09.001.
• Beck, Paul J. & Narayanamoorthy, Ganapathi S., 2013, "Did the SEC impact banks' loan loss reserve policies and their informativeness?," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 42-65, DOI: 10.1016/j.jacceco.2013.06.002.
• Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J., 2013, "Unintended consequences of the increased asset threshold for FDICIA internal controls: Evidence from U.S. private banks," Journal of Banking & Finance, Elsevier, volume 37, issue 12, pages 4879-4892, DOI: 10.1016/j.jbankfin.2013.08.024.
• Balboa, Marina & López-Espinosa, Germán & Rubia, Antonio, 2013, "Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions," Journal of Banking & Finance, Elsevier, volume 37, issue 12, pages 5186-5207, DOI: 10.1016/j.jbankfin.2013.05.020.
• Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mathieu, Robert, 2013, "Impact of FDICIA internal controls on bank risk taking," Journal of Banking & Finance, Elsevier, volume 37, issue 2, pages 614-624, DOI: 10.1016/j.jbankfin.2012.09.013.
• Datta, Sudip & Iskandar-Datta, Mai & Singh, Vivek, 2013, "Product market power, industry structure, and corporate earnings management," Journal of Banking & Finance, Elsevier, volume 37, issue 8, pages 3273-3285, DOI: 10.1016/j.jbankfin.2013.03.012.
• Dahl, Drew, 2013, "Bank audit practices and loan loss provisioning," Journal of Banking & Finance, Elsevier, volume 37, issue 9, pages 3577-3584, DOI: 10.1016/j.jbankfin.2013.05.007.
• Livne, Gilad & Markarian, Garen & Mironov, Maxim, 2013, "Investment horizon, risk, and compensation in the banking industry," Journal of Banking & Finance, Elsevier, volume 37, issue 9, pages 3669-3680, DOI: 10.1016/j.jbankfin.2013.05.021.
• So, Eric C., 2013, "A new approach to predicting analyst forecast errors: Do investors overweight analyst forecasts?," Journal of Financial Economics, Elsevier, volume 108, issue 3, pages 615-640, DOI: 10.1016/j.jfineco.2013.02.002.
• Armstrong, Christopher S. & Larcker, David F. & Ormazabal, Gaizka & Taylor, Daniel J., 2013, "The relation between equity incentives and misreporting: The role of risk-taking incentives," Journal of Financial Economics, Elsevier, volume 109, issue 2, pages 327-350, DOI: 10.1016/j.jfineco.2013.02.019.
• Badertscher, Brad & Shroff, Nemit & White, Hal D., 2013, "Externalities of public firm presence: Evidence from private firms' investment decisions," Journal of Financial Economics, Elsevier, volume 109, issue 3, pages 682-706, DOI: 10.1016/j.jfineco.2013.03.012.
• Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim, 2013, "Decision heuristics and tax perception – An analysis of a tax-cut-cum-base-broadening policy," Journal of Economic Psychology, Elsevier, volume 35, issue C, pages 1-16, DOI: 10.1016/j.joep.2012.12.004.
• Jiang, Fuxiu & Zhu, Bing & Huang, Jicheng, 2013, "CEO's financial experience and earnings management," Journal of Multinational Financial Management, Elsevier, volume 23, issue 3, pages 134-145, DOI: 10.1016/j.mulfin.2013.03.005.
• Pan, Lee-Hsien & Lin, Chien-Ting & Yang, Pei-Chi, 2013, "Corporate governance, growth opportunities, and the choices of cross-listings: The case of Chinese ADRs," Pacific-Basin Finance Journal, Elsevier, volume 24, issue C, pages 221-234, DOI: 10.1016/j.pacfin.2013.07.002.
• Kryzanowski, Lawrence & Mohsni, Sana, 2013, "Growth of aggregate corporate earnings and cash-flows: Persistence and determinants," International Review of Economics & Finance, Elsevier, volume 25, issue C, pages 13-23, DOI: 10.1016/j.iref.2012.05.003.
• Cheng, Che-Hui & Wu, Po-Chin, 2013, "Nonlinear earnings persistence," International Review of Economics & Finance, Elsevier, volume 25, issue C, pages 156-168, DOI: 10.1016/j.iref.2012.07.003.
• Vlittis, Adamos & Charitou, Melita, 2013, "The effect of conference calls on equity incentives: An empirical investigation," Research in International Business and Finance, Elsevier, volume 27, issue 1, pages 80-91, DOI: 10.1016/j.ribaf.2012.06.002.
• Ramírez Córcoles, Yolanda & Tejada Ponce, Ángel, 2013, "Cost–benefit analysis of intellectual capital disclosure: University stakeholders’ view," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 16, issue 2, pages 106-117, DOI: 10.1016/j.rcsar.2013.07.001.
• Villaluenga de Gracia, Susana, 2013, "La partida doble y el cargo y data como instrumentos de un sistema de información contable y responsabilidad jurídica integral, según se manifiesta en fuentes documentales de la Catedral de Toledo (1533-1613)," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 16, issue 2, pages 126-135, DOI: 10.1016/j.rcsar.2013.07.002.
• Gulsah ATAGAN & Suleyman YUKCU, 2013, "Effect of Packing Cost on The Sales Price and Contribution Margin," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 13, issue 1, pages 1-9.
• Yasemin KARAIBRAHIMOGLU, 2013, "Is Corporate Governance A Determinant of Auditor Choice?-Evidence From Turkey," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 13, issue 2, pages 273-284.
• Umut HALAC & Mustafa Gurol DURAK, 2013, "IMKB’de Islem Goren Isletmeler icin Para Politikasi ve Sermaye Yapisi Iliskisi," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 13, issue 4, pages 497-504.
• Nagore Aranguren Gómez & Elena Ochoa Laburu & Juan Luis Ochoa Laburu, 2013, "Impact of a new accounting standard on social and environmental mandatory reporting in financial statements: The case of largest companies in Gipuzkoa (2007-2008)," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, volume 84, issue 03, pages 320-345.
• Konstantinos Liapis & Eleftherios Thalassinos, 2013, "A Comparative Analysis for the Accounting Reporting of “Employee Benefits†between IFRS and other Accounting Standards: A Case Study for the Biggest Listed Entities in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 1, pages 91-116.
• Eugenia Iancu & Mihaela Tulvinschi, 2013, "The Role of the Accounting and Audit Standards in the Globalization Process," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), volume 0, issue 2, pages 83-96.
• Elena Hlaciuc & Ionel Bostan & Veronica Grosu & Marian Socoliuc & Anisoara Niculina Apetri, 2013, "The Implications of the Accounting Harmonization Process on EU Countries: Α Case Study of Greece and Romania," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 93-102.
• Miguel Ángel Gil Robles, 2013, "La evolución de los sistemas de control administrativos: estudio de caso en un ambiente de incertidumbre," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 192, December.
• Dana Gabriela Sisea, 2013, "Coordinates The Operations Of The Franchise And The Implications In The Field Of Accounting," Working papers, Ecological University of Bucharest, Department of Economics, number 17, Apr.
• Cristiana BOGD?NOIU, 2013, "The Stability, Risk And Performance Of Cooperative Banks," Review of General Management, Spiru Haret University, Faculty of Management Brasov, volume 17, issue 1, pages 201-208, MAI.
• Paula A. D’Onofrio & Inés García Fronti, 2013, "Relationships Between Stakeholders And Reports Using Fuzzy Relations," Fuzzy Economic Review, International Association for Fuzzy-set Management and Economy (SIGEF), volume 0, issue 2, pages 33-44, November.
• Orie Barron & Xuguang Sheng & Maya Thevenot, 2013, "Information Environment and The Cost of Capital," Working Papers, The George Washington University, The Center for Economic Research, number 2013-003, Apr.
• Pascal Alphonse & Michel Levasseur & Hafiz Imtiaz Ahmad, 2013, "Stock Prices and Implied Abnormal Earnings Growth," Post-Print, HAL, number hal-03591637, Dec.
• François Belot & Edith Ginglinger, 2013, "Rendre compte de la rémunération des dirigeants : qu'attendre du Say on Pay ?," Post-Print, HAL, number halshs-00973721.
• François Larmande & Jean-Pierre Ponssard, 2013, "Fishing for excuses and performance evaluation," Working Papers, HAL, number hal-00825297, May.
• Paul André & Andrei Filip & Luc Paugam, 2013, "Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe," Working Papers, HAL, number hal-00862683, Aug.
• Susan Machuga & Karen Teitel & A. Costello, 2013, "Evidence of Earnings Management and Managers’ Choice of Actuarial Assumptions for the Accounting of Retiree Health Care Costs," Working Papers, College of the Holy Cross, Department of Economics, number 1308, Dec.
• Sorinel Capusneanu & Ileana Sorina (Rakos) Boca & Cristian-Marian Barbu & Letitia-Maria Rof & Dan Topor, 2013, "Implementation of Activity-Based Budgeting Method in the Economic Entities from Mining Industry of Romania," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 3, issue 1, pages 26-34, January.
• Paula-Angela Vidrascu, 2013, "The complexity classification of intangible assets," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, volume 1, issue 1, pages 42-50, March.
• Natalia Zdyrko, 2013, "Unification of Financial Statements for Presentation of Government Support Funds by Farm Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 15-22, March.
• Alla Kasich & Yaroslava Yakovenko, 2013, "Problems of IFRS Implementation in Ukraine and Their Solutions," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 22-27, March.
• Oleksiy Marinchenko, 2013, "Enhancing of Informational Support of Agricultural Holdings Activity," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 28-32, March.
• Volodymyr Metelytsia, 2013, "Formation of Agricultural Segment in Accountancy," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 33-39, March.
• Valentyna Oliynychuk, 2013, "Accounting Procedure Organization and Its Impact on Financial Information Quality," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 40-45, March.
• Evgeniya Popko, 2013, "Improvement to Biological Assets Valuation Documentation," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 46-51, March.
• Lubomyr Soroka, 2013, "Accounting & Information System in Economic Security Management for Different Business Behaviour Models," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 51-55, March.
• Ludmyla Khoruzhiy, 2013, "Calculation of Biological Assets Fair Value and Their Transformations Results," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 56-60, March.
• Vitaliy Chudovets, 2013, "Current State and Prospects of Cost Accounting Development for Sugar Industry Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 61-65, March.
• Volodymyr Shevchuk, 2013, "Assets as Accounting, Control and Analysis Objects: Ecology&Economic Identification and Interpretation," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 66-73, March.
• Vladislav Valentinov, 2013, "Accountability and the Public Interest in the Nonprofit Sector: A Conceptual Framework," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 8-14, March.
• Mariya Deriy, 2013, "SWOT Analysis of Automation for Cash and Accounts Control in Construction," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 106-112, June.
• Antonina Chyrva, 2013, "Problems of Production Costs Analyses for Bakeries," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 112-117, June.
• Viktor Zamlynskyy, 2013, "International Approaches to Financial Instruments and Their Application in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 13-15, June.
• Natalia Zdyrko, 2013, "Improvement of Farm Enterprises Financial Statements Regarding State Support," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 16-24, June.
• Volodymyr Metelytsia, 2013, "Scientific Principles of Accounting Personnel Management in Schools and Management Theories," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 25-36, June.
• Mykhaylo Prodanchuk, 2013, "Control System Query Oriented Accounting Tasks," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 37-42, June.
• Rayisa Tsyhan & Olha Chubka, 2013, "Substantiation of Biological Assets Classification Indexes for Enhancing Their Accounting Efficiency," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 43-47, June.
• Konstyantyn Bezverkhiy, 2013, "First National Regulation (Standard): What Will Be Ahead?," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 8-12, June.
• Konstyantyn Bezverkhiy & Tetyana Bochulya, 2013, "Certain Issues of Making National Financial Statements for Businesses under Legislative Changes," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 25-28, September.
• Valeriy Zhuk, 2013, "Scientific Grounds for Brand New Institutional Accounting Theory," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 29-34, September.
• Volodymyr Metelytsia, 2013, "International Approaches to Regulation of Accounting Profession," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 35-47, September.
• Oleksandr Petruk & Serhiy Legenchuk & Nataliya Koroliuk, 2013, "Development of Accounting Theory in English-Speaking Countries: On the Way to Multi-Paradigmatic Discipline," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 48-56, September.
• Ludmyla Khoruzhiy, 2013, "Role of Accounting in Maintaining Concept of National Economy Steady Development," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 57-61, September.
• Andriy Melnyk, 2013, "Preparation of financial statements under international standards and its audit specifics," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 121-129, December.
• Olena Boyarova & Nataliya Kuzyk, 2013, "National Accounting Regulatory Support Update upon IFRS Introduction," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 15-19, December.
• Vasyl Deriy, 2013, "Distribution Costs in Accounting and Analysis of Non-production-related Costs," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 20-23, December.
• Ivan Derun, 2013, "Ways for Accounting Policy Improvement of Non-current Assets at Industrial Enterprises (by Ferroconcrete Structures Plant Example)," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 24-31, December.
• Valeriy Zhuk & Yuliya Bezdushna & Olha Vdovenko, 2013, "Accounting Techniques in Providing Investment Appeal and Financial Security of Agricultural Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 32-38, December.
• Mykhaylo Kuter & Maryna Gurskaya & Artem Musaelyan, 2013, "Predecessors of Double-Entry Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 39-51, December.
• Petro Kutsyk, 2013, "Conceptual Approaches to Review of Corporate Governance Information Accounting Systems," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 52-59, December.
• Nataliya Pryadka, 2013, "Recognition Inventories in Governmental Sector Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 71-74, December.
• Tetyana Storozhuk, 2013, "Formation of Professional Accounting Judgment," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 75-78, December.
• Lina Chudak, 2013, "Nature of Expenses – Institutional Approach," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 79-86, December.
• Tetyana Bochulya, 2013, "Accounting & Analytical Data in the Context of Company's Financial Strategy," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 8-14, December.
• Ya-Fang Wang, 2013, "Internal Control And Financial Quality: Evidence From Post-Sox Restatement," Accounting & Taxation, The Institute for Business and Finance Research, volume 5, issue 1, pages 19-28.
• Ifraz Khan & Priyashni Vandana Chand & Professor Arvind Patel, 2013, "The Impact Of Ownership Structure On Voluntary Corporate Disclosure In Annual Reports: Evidence From Fiji," Accounting & Taxation, The Institute for Business and Finance Research, volume 5, issue 1, pages 47-58.
• Zunaidah Sulong & John C. Gardner & Amariah Hanum Hussin & Zuraidah Mohd Sanusi & Carl B. McGowan, Jr., 2013, "Managerial Ownership, Leverage And Audit Quality Impact On Firm Performance: Evidence From The Malaysian Ace Market," Accounting & Taxation, The Institute for Business and Finance Research, volume 5, issue 1, pages 59-70.
• Akinloye Akindayomi, 2013, "Capital Gains Taxation And Stock Market Investments: Empirical Evidence," Accounting & Taxation, The Institute for Business and Finance Research, volume 5, issue 2, pages 1-12.
• Carmen B. Ríos-Figueroa & Rogelio J. Cardona, 2013, "Does Experience Affect Auditors’ Professional Judgment? Evidence From Puerto Rico," Accounting & Taxation, The Institute for Business and Finance Research, volume 5, issue 2, pages 13-32.
• Ronald A. Stunda, 2013, "The Impact Of Economic Fluctuations On Earnings Forecasts," Accounting & Taxation, The Institute for Business and Finance Research, volume 5, issue 2, pages 55-64.
• Prena Rani & Fazeena Fazneen Hussain & Priyashni Vandana Chand, 2013, "Managerial Incentives For Earnings Management Among Listed Firms: Evidence From Fiji," Global Journal of Business Research, The Institute for Business and Finance Research, volume 7, issue 1, pages 21-31.
• Richard Zhe Wang, 2013, "This paper empirically tests the relation between a firm’s degree of accounting conservatism and its level of operating risk. This paper constitutes the first empirical study in the accounting literature to test the risk signaling theory of account," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 7, issue 1, pages 55-68.
• Myrna R. Berrios, 2013, "The Relationship between Bank Credit Risk and Profitability and Liquidity," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 7, issue 3, pages 105-118.
• Yahn-Shir Chen & Yahn-Shir Chen, 2013, "I-Ching Huang," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 7, issue 4, pages 43-62.
• Amer Qasim & Ayman E. Haddad & Naser M. AbuGhazaleh, 2013, "Goodwill Accounting In The United Kingdom: The Effect Of International Financial Reporting Standards," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 4, issue 1, pages 63-78.
• Syaiful Anwar & Diah Hari Suryaningrum, 2013, "A Baudrillarian View Of Accounting Goodwill," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 4, issue 1, pages 95-105.
• Peter Harris & William Stahlin & Liz Washington Arnold & Katherine Kinkela, 2013, "Gaap Vs. Ifrs Treatment Of Leases And The Impact On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 4, issue 2, pages 97-106.
• Carlos Alberto Gonzalez Camargo & Jose Luis Martinez Flores & Claudia Malcon Cervera & Judith Cavazos Arroyo, 2013, "Logistics Management Methodology For The Improvement Of Small Businesses, Metodologia De Gestion Logistica Para El Mejoramiento De Pequenas Empresas," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 6, issue 5, pages 121-129.
• Volkan DEMİR & Oğuzhan BAHADIR & Aslı Gül ÖNCEL, 2013, "What is the Best Measure of Financial Performance? Comprehensive Income versus Net Income: Evidence from Turkey," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 28, issue 323, pages 73-96.
• Ece ERDENER ACAR & Serdar ÖZKAN & Yasemin ZENGİN KARAİBRAHİMOĞLU, 2013, "Accounting conservatism in the post-IFRS period: Do provisions matter?," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 28, issue 324, pages 109-130.
• Burcu DİNÇERGÖK, 2013, "Value Relevance of Earnings and Book Value of Equity in Turkey: The 2003-2009 Period," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 28, issue 332, pages 47-66.
• Yoshihiro Tokuga & Yoko Ota, 2013, "Influence of the Expansion of Fair Valuation on the Contracting Role of Accounting: A Normative Study," IMES Discussion Paper Series, Institute for Monetary and Economic Studies, Bank of Japan, number 13-E-11, Dec.
• Jazmín Sánchez & David Pincay, 2013, "La Contabilidad Pública en América Latina y el Devengo en Ecuador," Analítika, Analítika - Revista de Análisis Estadístico/Journal of Statistical Analysis, volume 6, issue 2, pages 19-29, Diciembre.
• Boris Popesko, 2013, "Costing methods utilization in Czech enterprises," International Journal of Entrepreneurial Knowledge, Center for International Scientific Research of VSO and VSPP, volume 1, issue 1, pages 38-45, December.
• Anca-Simona Hromei, 2013, "Merger Of Trading Companies, A Chance Of Salvation During The Crisis," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 5, issue 2, pages 236-245.
• Loredana Oana Hutanu (Toma), 2013, "Systemes Comptables Dans Le Contexte De La Mondialisation," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 5, issue 3, pages 388-397, September.
• Mihaela Ungureanu, 2013, "Financial Analysis From An Accounting Point Of View," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 5, pages 138-148.
• Eduardo Schiehll & Paulo Terra & Fernanda Victor, 2013, "Determinants of voluntary executive stock option disclosure in Brazil," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 17, issue 2, pages 331-361, May, DOI: 10.1007/s10997-011-9179-0.
• Leif Beisland & Dennis Frestad, 2013, "How fair-value accounting can influence firm hedging," Review of Derivatives Research, Springer, volume 16, issue 2, pages 193-217, July, DOI: 10.1007/s11147-012-9084-y.
• David DeBoskey & Peter Gillett, 2013, "The impact of multi-dimensional corporate transparency on us firms’ credit ratings and cost of capital," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 1, pages 101-134, January, DOI: 10.1007/s11156-011-0266-8.
• Chia-Ling Chao & Shwu-Min Horng, 2013, "Asset write-offs discretion and accruals management in Taiwan: the role of corporate governance," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 1, pages 41-74, January, DOI: 10.1007/s11156-011-0269-5.
• Chii-Shyan Kuo & Jow-Ran Chang & Shih-Ti Yu, 2013, "Effect of mandatory pro forma earnings disclosure on the relation between CEO share bonuses and firm performance," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 2, pages 189-215, February, DOI: 10.1007/s11156-011-0272-x.
• Ting-Kai Chou, 2013, "Information content of credit ratings in pricing of future earnings," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 2, pages 217-250, February, DOI: 10.1007/s11156-012-0273-4.
• Steven Lustgarten & John Shon, 2013, "Do abnormal accruals affect the life expectancy of audit engagements?," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 3, pages 443-466, April, DOI: 10.1007/s11156-012-0276-1.
• Aníbal Báez-Díaz & Pervaiz Alam, 2013, "Tax conformity of earnings and the pricing of accruals," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 3, pages 509-538, April, DOI: 10.1007/s11156-012-0275-2.
• Nan-Ting Kuo, 2013, "Dividend tax signaling and the pricing of future earnings: a case of taxable stock dividends," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 3, pages 539-570, April, DOI: 10.1007/s11156-012-0287-y.
• Xiaoyan Cheng & David Smith, 2013, "Disclosure versus recognition: the case of expensing stock options," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 4, pages 591-621, May, DOI: 10.1007/s11156-012-0290-3.
• James Gong & Siyi Li, 2013, "CEO incentives and earnings prediction," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 4, pages 647-674, May, DOI: 10.1007/s11156-012-0291-2.
• Malcolm Beynon & Mark Clatworthy, 2013, "A fuzzy-based approach to residual income equity valuation," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 4, pages 675-690, May, DOI: 10.1007/s11156-012-0293-0.
• Sebastian Brauer & Frank Westermann, 2013, "On the time series measure of conservatism: a threshold autoregressive model," Review of Quantitative Finance and Accounting, Springer, volume 41, issue 1, pages 111-129, July, DOI: 10.1007/s11156-012-0302-3.
• Christopher Edmonds & Ryan Leece & John Maher, 2013, "CEO bonus compensation: the effects of missing analysts’ revenue forecasts," Review of Quantitative Finance and Accounting, Springer, volume 41, issue 1, pages 149-170, July, DOI: 10.1007/s11156-012-0305-0.
• Michael Lacina & Byung Ro, 2013, "Market implied future earnings and analysts’ forecasts," Review of Quantitative Finance and Accounting, Springer, volume 41, issue 2, pages 295-341, August, DOI: 10.1007/s11156-012-0307-y.
• Chee Lim & David Ding & Charlie Charoenwong, 2013, "Non-audit fees, institutional monitoring, and audit quality," Review of Quantitative Finance and Accounting, Springer, volume 41, issue 2, pages 343-384, August, DOI: 10.1007/s11156-012-0312-1.
• Mark Aleksanyan & Khondkar Karim, 2013, "Searching for value relevance of book value and earnings: a case of premium versus discount firms," Review of Quantitative Finance and Accounting, Springer, volume 41, issue 3, pages 489-511, October, DOI: 10.1007/s11156-012-0318-8.
• Santanu Mitra & Mahmud Hossain & Pankaj Jain, 2013, "Product market power and management’s action to avoid earnings disappointment," Review of Quantitative Finance and Accounting, Springer, volume 41, issue 4, pages 585-610, November, DOI: 10.1007/s11156-012-0324-x.
• Lawrence Brown & Kelly Huang & Arianna Pinello, 2013, "To beat or not to beat? The importance of analysts’ cash flow forecasts," Review of Quantitative Finance and Accounting, Springer, volume 41, issue 4, pages 723-752, November, DOI: 10.1007/s11156-012-0330-z.
• Pierre Dehez, 2013, "Cooperative provision of indivisible public goods," Theory and Decision, Springer, volume 74, issue 1, pages 13-29, January, DOI: 10.1007/s11238-012-9311-x.
• Norio Kitagawa & Shin' ya Okuda, 2013, "Management Forecasts, Idiosyncratic Risk, and Information Environment," Discussion Papers, Kobe University, Graduate School of Business Administration, number 2013-38, May, revised Jul 2013.
• Luminita Georgeta Jalba, 2013, "Problematical Issues Concerning the Necessity of Adopting a Law Referring to the Accounting Law in Romania in the Present Context," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue Special 1, pages 17-20, December.
• Luminiþa Georgeta Jalba, 2013, "Problematical Interdependence between Accounting and Corporate Government in Nowadays Context," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue Special 1, pages 35-39, December.
• Luminiþa Georgeta Jalba, 2013, "Classicism and Modernity in the Information System on Financia Performance," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue Special 1, pages 66-68, December.
• Luminiþa Georgeta Jalba, 2013, "The Conception and Design of a Marketing Demand and Supply of the Accounting Information. The Bookkeeping and the Accounting Services in the Marketing Services’ Process," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue Special 1, pages 82-86, December.
• Iuliana Cenar & Letitia Maria Isac, 2013, "International Accounting Standards on Business Combinations and Their Implementation in the Accounting in Romania," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue Special 1, pages 92-100, December.
• Gheorghe Lepadatu, 2013, "Developments in the Romanian Accounting System Architecture due to the Implementation of IFRS (I)," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 2, pages 26-31, June.
• Doina Maria Tilea & Vasile Bleotu & Alexandra Ana Maria Serban, 2013, "Financial Reporting Through IFRS," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 3, pages 150-153, September.
• Doina Maria Tilea & Alexandra Ana Maria Serban, 2013, "Method of Drafting and Assessment of Specific Rules to Consolidated Financial Statements," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 3, pages 171-173, September.
• Ileana Sorina (Rakos) Boca & Sorinel Capusneanu & Dana Maria Oprea & Anamaria Tepes Bobescu, 2013, "The Transversal Organization of the Economic Entities of the Coal Mining Industry," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 4, pages 122-132, December.
• Ulf Mohrmann & Jan Riepe & Ulrike Stefani, 2013, "Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2013-08, Apr.
• Norio Kitagawa & Akinobu Shuto, 2013, "Credibility of Management Earnings Forecasts and Future Returns," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2013-30, Oct.
• Takuya Iwasaki & Norio Kitagawa & Akinobu Shuto, 2013, "Managerial Discretion over Their Initial Earnings Forecasts," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2013-31, Oct.
• Akinobu Shuto & Takuya Iwasaki, 2013, "The Effect of Institutional Factors on Discontinuities in Earnings Distribution: Public Versus Private Firms in Japan," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2013-32, Oct, revised Jul 2014.
• Masahiro Enomoto & Fumihiko Kimura & Tomoyasu Yamaguchi, 2013, "A Cross-Country Study on the Relationship between Financial Development and Earnings Management," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2013-34, Nov, revised Oct 2017.
• Philip Brown, 2013, "Some Observations on Research on the Benefits to Nations of Adopting IFRS," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 3, pages 1-19, December.
• Satoshi Taguchi & Masayuki Ueeda & Kazunori Miwa & Satoru Mizutani, 2013, "Economic Consequences of Global Accounting Convergence: An Experimental Study," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 3, pages 103-120, December.
• Larry Bensimhon & Yuri Biondi, 2013, "Financial Bubbles, Common Knowledge and Alternative Accounting Regimes: An Experimental Analysis of Artificial Spot Security Markets," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 3, pages 21-59, December.
• Masayoshi Noguchi & Trevor Boyns, 2013, "The South Manchuria Railway Company and its Interactions with the Military: An Accounting and Financial History," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 3, pages 61-101, December.
• Giampaolo Arachi & Valeria Bucci, 2013, "Do taxes affect firmsÕ asset write-downs? Evidence from discretionary write-downs of equity investments in Italy," Working Papers, University of Salento; Department of Management, Economics, Mathematics and Statistics, number EC0002, Dec, revised Dec 2013.
• Rasaeiyan , Amir & Akbari, Mir Askar, 2013, "Investigation on the Relation between Tax Avoidance, Corporate Transparency, and Firm Value," Journal of Monetary and Banking Research (فصلنامه پژوهش‌های پولی-بانکی), Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, volume 6, issue 16, pages 159-179, September.
• Gibson Nyirenda & Collins C. Ngwakwe & Cosmas M. Ambe, 2013, "Environmental Management Practices and Firm Performance in a South African Mining Firm," Managing Global Transitions, University of Primorska, Faculty of Management Koper, volume 11, issue 3 (Fall), pages 243-260.
• Stefan Stander & Pieter Buys & Merwe Oberholzer, 2013, "Using the Cultural Dimension and Accounting Value Classification Frameworks to Investigate Cultural Diversity in a Multi-National South African-Based Company," Managing Global Transitions, University of Primorska, Faculty of Management Koper, volume 11, issue 3 (Fall), pages 301-316.
• Gyula Fülöp & Bettina Hódi Hernádi, 2013, "Quality Improvement in Accounting," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 9, issue 02, pages 41-51.
• Rubiela Jiménez Aguirre, 2013, "Un aporte de Richard Laughlin a la contabilidad: El pensamiento de Middle-Range Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 14, pages 176-199, Diciembre.
• Sandra Milena Muñoz López & Gustavo Alberto Ruiz Rojas & Héctor José Sarmiento Ramírez, 2013, "Formación para la investigación contable. Una interpretación de las intencionalidades y las metódicas desde la mirada de los profesores Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 14, pages 200-227, Diciembre.
• Edison Fredy León Paime, 2013, "La investigación en educación contable: breve historia y revisión internacional Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 14, pages 228-261, Diciembre.
• Carlos Mario Vargas Restrepo, 2013, "Caracterizacion de la investigacion contable. El aporte de Chua Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 14, pages 262-289, Diciembre.
• María Victoria Agudelo Vargas, 2013, "Análisis de los aportes de Anthony G. Hopwood a la disciplina contable Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 14, pages 290-315, Diciembre.
• Norka Viloria Ortega, 2013, "Los retos de la contabilidad. Una visión desde los avances de la teoría contable Patterns in Neighboring Areas Venezuela," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 14, pages 40-53, Junio.
• Edgar Gracia López, 2013, "Habermas y su incidencia en la contabilidad Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 14, pages 88-115, Diciembre.
• Domenico Piatti & Peter Cincinelli, 2013, "La qualità dell'informativa sociale nelle banche di credito cooperativo italiane," Banca Impresa Società, Società editrice il Mulino, issue 3, pages 469-526.
• Yukichi Mano & John Akoten & Yutaka Yoshino & Tetsushi Sonobe, 2013, "Teaching KAIZEN to Small Business Owners: An Experiment in a Metalworking Cluster in Nairobi," NBER Chapters, National Bureau of Economic Research, Inc, "Experiments for Development: Achievements and New Directions".
• Karthik Balakrishnan & Mary B. Billings & Bryan T. Kelly & Alexander Ljungqvist, 2013, "Shaping Liquidity: On the Causal Effects of Voluntary Disclosure," NBER Working Papers, National Bureau of Economic Research, Inc, number 18984, Apr.
• Ulf Brüggemann & Aditya Kaul & Christian Leuz & Ingrid M. Werner, 2013, "The Twilight Zone: OTC Regulatory Regimes and Market Quality," NBER Working Papers, National Bureau of Economic Research, Inc, number 19358, Aug.
• Yukichi Mano & John Akoten & Yutaka Yoshino & Tetsushi Sonobe, 2013, "Teaching KAIZEN to Small Business Owners: An Experiment in a Metalworking Cluster in Nairobi," GRIPS Discussion Papers, National Graduate Institute for Policy Studies, number 13-06, May.
• Narayanan, V. G. & Smith, Michael, 2013, "Competition and Cost Accounting," Foundations and Trends(R) in Accounting, now publishers, volume 7, issue 3, pages 131-195, April, DOI: 10.1561/1400000005.
• Mayew, William J. & Venkatachalam, Mohan, 2013, "Speech Analysis in Financial Markets," Foundations and Trends(R) in Accounting, now publishers, volume 7, issue 2, pages 73-130, March, DOI: 10.1561/1400000024.
• Stocken, Phillip C., 2013, "Strategic Accounting Disclosure," Foundations and Trends(R) in Accounting, now publishers, volume 7, issue 4, pages 197-291, August, DOI: 10.1561/1400000027.
• Andreea Paula Dumitru, 2013, "Saving The Companies Affected By The Current Economic Crises - At The Hand Of Stakeholders And Accounting Professionals," Global Economic Observer, "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences;Institute for World Economy of the Romanian Academy, volume 1, issue 1, pages 101-109, May.
• Snejana Basheva & Rossen Petkov & Atanaska Mindevska, 2013, "International Accounting through the Political Development Theories," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 35-40, Janyary.
• Roumiana Pozharevska, 2013, "Intellectual Property: a Lever to Stimulate Economic Growth of Small and Medium-Sized Enterprises Accounting Aspects," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 41-52, Janyary.
• Hristina Oreshkova, 2013, "The crisis and the future of financial reporting. Global financial reporting standards - reality or utopia," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 50-74, April.
• Daniela Feschiyan, 2013, "The Process of Harmonization of Public Sector Accounting in the EU," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 62-72, December.
• Kalin Kalev, 2013, "Quality of Risk Disclosures," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 109-122, December.
• Avram (Boitos) Camelia & Rus Luminita, 2013, "The Concept Of Performance - History And Forms Of Manifestation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1145-1153, July.
• Bunea Ștefan & Sãcãrin Marian & Gîrbinã Maria Mãdãlina, 2013, "An Analysis Of The Perception Of Chartered Accountant Trainees Regarding Access To The Accounting Profession And Professional Training Needs," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1154-1164, July.
• Bunget Ovidiu Constantin & Dumitrescu Alin Constantin & Deliu Delia, 2013, "The Relevance Of Accounting Information Generated By The Application Of Ias 29 Related To Shareholders Capital," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1165-1170, July.
• Cirstea Andreea & Baltariu Carmen-Alexandra, 2013, "Some Disclosure Aspects Regarding Consolidated Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1171-1181, July.
• Dragu Ioana & Tiron-Tudor Adriana, 2013, "New Corporate Reporting Trends. Analysis On The Evolution Of Integrated Reporting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1221-1228, July.
• Hada Teodor & Mărginean Radu, 2013, "Accounting Treatments On Forestry Special Funds And Specific Problems In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1229-1239, July.
• Moț Ioana, 2013, "Ifrs In The Small And Medium-Sized Entities. Dificulties And Opportunities Of The Ifrs For Smes," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1240-1249, July.
• Schmidt Anca & Megan Ovidiu, 2013, "The Behaviour Of Romanian Accountants From Timis County: Creative Or Non-Creative," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1273-1279, July.
• Greti Daniela Togoe & Dorel Mates & Mileva Valentina Manescu Dragotoiu, 2013, "Impact Of Ethical Values Promoted By Professional Accountants On The Organizational Culture," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1280-1285, July.
• Berinde Sorin & Grosanu Adrian, 2013, "The Efficiency Of Foreign Investments In The Financing Of Audited Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1289-1299, July.
• Berinde Sorin & Rachisan Paula Ramona, 2013, "The Impact Of Corporate Governance On The Restructuring Operations Of Audited Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1300-1309, July.
• Brindescu-Olariu Daniel & Golet Ionut, 2013, "Prediction Of Corporate Bankruptcy In Romania Through The Use Of Logistic Regression," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 976-986, July.
• Stepanyan Armen, 2013, "Performance Assessment Of Major U.S. Airlines Via Cash Flow Ratios," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 398-408, December.