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

• Doron Nissim, 2013, "Implied Cost of Equity Capital in the U.S. Insurance Industry," Journal of Financial Perspectives, EY Global FS Institute, volume 1, issue 1, pages 87-103.
• Savka VUCKOVIC-MILUTINOVIC & Radojko LUKIC, 2013, "Analysis of Deferred Taxes in the Business Environment in Serbia," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 16, issue 1, pages 25-37, June.
• Hichem DKHILI, 2013, "Does the Environment Responsibility Affect the Management Control System?," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 16, issue 1, pages 84-92, June.
• Faris Nasif ALSHUBIRI, 2013, "Exploring the Relationship between Human Capital Investment and Corporate Financial Performance of Jordanian Industrial Sectors," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 16, issue 2, pages 277-285, December.
• Gabriela Loredana DINULESCU, 2013, "The Current Cost Computing System Regarding Continuous Hospitalization Diagnosis in Romania," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 14, issue 2, pages 294-302, May.
• Silvia ANGELONI, 2013, "Aldo Amaduzzi: One of the Best Italian Scholars in the Business Disciplines," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 14, issue 3, pages 367-376, July.
• Faris Nasif AL-SHUBIRI, 2013, "The Impact of Value Added Intellectual Coefficient Components on Financial Health," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 14, issue 3, pages 459-472, July.
• Elena GORI & Silvia FISSI, 2013, "From Cash to Accrual Accounting: A Model to Evaluate the Performance of Public Museums," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 14, issue 4, pages 519-541, October.
• Marian TAICU & Gheorghe SAVOIU & Malvina FLOREA, 2013, "The Company Overall Performance Accounting and Some Statistical Management Tools," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 61, issue 1, pages 105-118, March.
• Gheorghe SAVOIU & Mariana BANUTA & Mihaela GADOIU, 2013, "Some Accounting Issues and Statistics about Romania and EU Funds - Absorption through Projects and Eligible Expenses," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 61, issue 1, pages 126-136, March.
• Joanna Krasodomska, 2013, "Corporate Social Responsibility As A Factor Influencing The Development Of Social Accounting And Assessment Of Employers," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 9, issue 1, pages 12-25, May.
• Leszek Michalczyk, 2013, "Use Of Statistical Methods In Detecting Accounting Engineering Activities (As Exemplified By The Accounting System In Poland) – First Part: Theotheoretical," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 9, issue 1, pages 26-34, May.
• Leszek Michalczyk, 2013, "Use Of Statistical Methods In Detecting Accounting Engineering Activities (As Exemplified By The Accounting System In Poland) – Second Part: Empirical Aspects Of Analysis," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 9, issue 2, pages 34-46, October.
• Ana I Lopes & Isabel Lourenço & Mark Soliman, 2013, "Do alternative methods of reporting non-controlling interests really matter?," Australian Journal of Management, Australian School of Business, volume 38, issue 1, pages 7-30, April, DOI: 10.1177/0312896212458788.
• Marcellin Yovogan, 2013, "Using Financial Analysis as a Management Tool:an Empirical Study of Bulgarian Firms," Yearbook of the Faculty of Economics and Business Administration, Sofia University, Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski - Bulgaria, volume 11, issue 1, pages 125-160, March.
• Mahmut YARDIMCIOĞLU, 2013, "Finansal Tabloların UFRS’ye Çevrimi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 20(20).
• Traian Calota, 2013, "Features of Accounting and Tax Treatments Applicable to Intangible Assets of the Research and Development Activities Nature in the Spirit of National Regulations," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 3, pages 1-12, June.
• Traian Calota & Alin-Eliodor Tănase, 2013, "Improving the Numbers of Financial Statements," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 3, pages 1-15, June.
• Calotă Traian-Ovidiu & Roşca Alexandru, 2013, "Developments and Thoroughgoing Studies on Taxation of Royalties Obtained by French Non-Residents in Romania," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 4, pages 1-4, August.
• Negruţiu Magdalena & Calotă Traian-Ovidiu, 2013, "Study on the Accounting and Tax Scheme of Second-Hand Goods Such as Cars," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 6, pages 1-20, December.
• Oncioiu Ionica, 2013, "Between Form without Substance and Substance without Form: Estimating the Brand Image of Romanian Smes," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 6, pages 1-21, December.
• Kevin Koh & Shiva Rajgopal & Suraj Srinivasan, 2013, "Non-audit services and financial reporting quality: evidence from 1978 to 1980," Review of Accounting Studies, Springer, volume 18, issue 1, pages 1-33, March, DOI: 10.1007/s11142-012-9187-6.
• Stephen Makar & Li Wang & Pervaiz Alam, 2013, "The mixed attribute model in SFAS 133 cash flow hedge accounting: implications for market pricing," Review of Accounting Studies, Springer, volume 18, issue 1, pages 66-94, March, DOI: 10.1007/s11142-012-9201-z.
• Stephannie Larocque, 2013, "Analysts’ earnings forecast errors and cost of equity capital estimates," Review of Accounting Studies, Springer, volume 18, issue 1, pages 135-166, March, DOI: 10.1007/s11142-012-9207-6.
• David Ashton & Pengguo Wang, 2013, "Terminal valuations, growth rates and the implied cost of capital," Review of Accounting Studies, Springer, volume 18, issue 1, pages 261-290, March, DOI: 10.1007/s11142-012-9208-5.
• Michael J. Jung, 2013, "Investor overlap and diffusion of disclosure practices," Review of Accounting Studies, Springer, volume 18, issue 1, pages 167-206, March, DOI: 10.1007/s11142-012-9209-4.
• Shane S. Dikolli & Christian Hofmann & Thomas Pfeiffer, 2013, "Relative performance evaluation and peer-performance summarization errors," Review of Accounting Studies, Springer, volume 18, issue 1, pages 34-65, March, DOI: 10.1007/s11142-012-9212-9.
• Sohyung Kim, 2013, "What is behind the magic of O-Score? An alternative interpretation of Dichev’s (1998) bankruptcy risk anomaly," Review of Accounting Studies, Springer, volume 18, issue 2, pages 291-323, June, DOI: 10.1007/s11142-012-9206-7.
• William J. Mayew & Nathan Y. Sharp & Mohan Venkatachalam, 2013, "Using earnings conference calls to identify analysts with superior private information," Review of Accounting Studies, Springer, volume 18, issue 2, pages 386-413, June, DOI: 10.1007/s11142-012-9210-y.
• Colin D. B. Clubb, 2013, "Information dynamics, dividend displacement, conservatism, and earnings measurement: a development of the Ohlson (1995) valuation framework," Review of Accounting Studies, Springer, volume 18, issue 2, pages 360-385, June, DOI: 10.1007/s11142-012-9211-x.
• Doron Nissim, 2013, "Relative valuation of U.S. insurance companies," Review of Accounting Studies, Springer, volume 18, issue 2, pages 324-359, June, DOI: 10.1007/s11142-012-9213-8.
• Kenneth J. Merkley & Linda S. Bamber & Theodore E. Christensen, 2013, "Detailed management earnings forecasts: do analysts listen?," Review of Accounting Studies, Springer, volume 18, issue 2, pages 479-521, June, DOI: 10.1007/s11142-012-9214-7.
• Partha Mohanram & Dan Gode, 2013, "Removing predictable analyst forecast errors to improve implied cost of equity estimates," Review of Accounting Studies, Springer, volume 18, issue 2, pages 443-478, June, DOI: 10.1007/s11142-012-9219-2.
• Mary E. Barth & Leslie D. Hodder & Stephen R. Stubben, 2013, "Financial reporting for employee stock options: liabilities or equity?," Review of Accounting Studies, Springer, volume 18, issue 3, pages 642-682, September, DOI: 10.1007/s11142-013-9230-2.
• Hans B. Christensen & Valeri V. Nikolaev, 2013, "Does fair value accounting for non-financial assets pass the market test?," Review of Accounting Studies, Springer, volume 18, issue 3, pages 734-775, September, DOI: 10.1007/s11142-013-9232-0.
• Seil Kim & Pepa Kraft & Stephen G. Ryan, 2013, "Financial statement comparability and credit risk," Review of Accounting Studies, Springer, volume 18, issue 3, pages 783-823, September, DOI: 10.1007/s11142-013-9233-z.
• Jennifer Altamuro & Haiwen Zhang, 2013, "The financial reporting of fair value based on managerial inputs versus market inputs: evidence from mortgage servicing rights," Review of Accounting Studies, Springer, volume 18, issue 3, pages 833-858, September, DOI: 10.1007/s11142-013-9234-y.
• Katherine A. Gunny & John Jacob & Bjorn N. Jorgensen, 2013, "Implications of the integral approach and earnings management for alternate annual reporting periods," Review of Accounting Studies, Springer, volume 18, issue 3, pages 868-891, September, DOI: 10.1007/s11142-013-9235-x.
• Ken Peasnell, 2013, "Discussion of “Financial reporting for employee stock options: liabilities or equity”," Review of Accounting Studies, Springer, volume 18, issue 3, pages 683-691, September, DOI: 10.1007/s11142-013-9236-9.
• Thomas J. Linsmeier, 2013, "A Standard setter’s framework for selecting between fair value and historical cost measurement attributes: a basis for discussion of “Does fair value accounting for nonfinancial assets pass the market," Review of Accounting Studies, Springer, volume 18, issue 3, pages 776-782, September, DOI: 10.1007/s11142-013-9238-7.
• Navneet Arora, 2013, "Discussion of “Financial statement comparability and credit risk”," Review of Accounting Studies, Springer, volume 18, issue 3, pages 824-832, September, DOI: 10.1007/s11142-013-9239-6.
• Alastair Lawrence, 2013, "Discussion of “Implications of the integral approach and earnings management for alternative annual reporting periods”," Review of Accounting Studies, Springer, volume 18, issue 3, pages 892-898, September, DOI: 10.1007/s11142-013-9241-z.
• Bradley E. Hendricks & Catherine Shakespeare, 2013, "Discussion of “The financial reporting of fair value based on managerial inputs versus market inputs: evidence from mortgage servicing rights”," Review of Accounting Studies, Springer, volume 18, issue 3, pages 859-867, September, DOI: 10.1007/s11142-013-9242-y.
• Brian D. Cadman & Tjomme O. Rusticus & Jayanthi Sunder, 2013, "Stock option grant vesting terms: economic and financial reporting determinants," Review of Accounting Studies, Springer, volume 18, issue 4, pages 1159-1190, December, DOI: 10.1007/s11142-012-9215-6.
• Jeffrey Ng & İrem Tuna & Rodrigo Verdi, 2013, "Management forecast credibility and underreaction to news," Review of Accounting Studies, Springer, volume 18, issue 4, pages 956-986, December, DOI: 10.1007/s11142-012-9217-4.
• Edwige Cheynel, 2013, "A theory of voluntary disclosure and cost of capital," Review of Accounting Studies, Springer, volume 18, issue 4, pages 987-1020, December, DOI: 10.1007/s11142-013-9223-1.
• Kartik Raman & Lakshmanan Shivakumar & Ane Tamayo, 2013, "Target’s earnings quality and bidders’ takeover decisions," Review of Accounting Studies, Springer, volume 18, issue 4, pages 1050-1087, December, DOI: 10.1007/s11142-013-9224-0.
• Stephen Penman & Francesco Reggiani, 2013, "Returns to buying earnings and book value: accounting for growth and risk," Review of Accounting Studies, Springer, volume 18, issue 4, pages 1021-1049, December, DOI: 10.1007/s11142-013-9226-y.
• Matthew R. Lyle & Jeffrey L. Callen & Robert J. Elliott, 2013, "Dynamic risk, accounting-based valuation and firm fundamentals," Review of Accounting Studies, Springer, volume 18, issue 4, pages 899-929, December, DOI: 10.1007/s11142-013-9227-x.
• Nadine Losch & Klaus Möller & Benjamin Quaiser & Sophie Bortfeldt, 2013, "Konzeption und Umsetzung einer Customer Lifetime Value-Berechnung am Beispiel der Luftfahrtindustrie," Schmalenbach Journal of Business Research, Springer, volume 65, issue 3, pages 274-301, May, DOI: 10.1007/BF03373715.
• Dirk Hachmeister & Niklas Lampenius, 2013, "Fair Value oder Anschaffungskosten: Auch eine Frage der angemessenen Abbildung von Risiken in der Rechnungslegung," Schmalenbach Journal of Business Research, Springer, volume 65, issue 67, pages 123-154, January, DOI: 10.1007/BF03373025.
• Walter Schmitting & Arnt Wöhrmann, 2013, "Konsequenzen der Datenbankwahl für die empirische Forschung mit Archivdaten," Schmalenbach Journal of Business Research, Springer, volume 65, issue 6, pages 553-587, November, DOI: 10.1007/BF03372885.
• Karola Bastini & Rainer Kasperzak, 2013, "Erkenntnisfortschritt in der Rechnungslegung durch experimentelle Forschung? — Diskussion methodischer Grundsatzfragen anhand der Entscheidungsnützlichkeit des Performance Reporting," Schmalenbach Journal of Business Research, Springer, volume 65, issue 7, pages 622-660, December, DOI: 10.1007/BF03372887.
• Giovanna Gavana & Gabriele Guggiola & Anna Marenzi, 2013, "Evolving Connections Between Tax and Financial Reporting in Italy," Accounting in Europe, Taylor & Francis Journals, volume 10, issue 1, pages 43-70, June, DOI: 10.1080/17449480.2013.774733.
• Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013, "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor & Francis Journals, volume 22, issue 1, pages 1-37, May, DOI: 10.1080/09638180.2012.718487.
• Carlo Magni, 2013, "The Internal Rate of Return Approach and the AIRR Paradigm: A Refutation and a Corroboration," The Engineering Economist, Taylor & Francis Journals, volume 58, issue 2, pages 73-111, DOI: 10.1080/0013791X.2012.745916.
• CIOTINA Daniela & CIOTINA Ioan Marius, 2013, "Symptoms of Bankruptcy and Prediction Models of Bankruptcy Risk," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 114-121, May.
• ABDELKARIM Abdelali, 2013, "Environmental Performance of Companies in the Iron and Steel Industry. Accounting Aspects," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 13-18, May.
• CORNEAN Andra Nicoleta, 2013, "The Connection Between Economic Information and the Informational System in Credit Institutions," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 152-155, May.
• CSÅ SZ Csongor, 2013, "Tangible Assets Revaluation Policy At Listed Entities On the Bucharest Stock Exchange - Tier I," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 174-181, May.
• DIMA Florin-Constantin, 2013, "Accounting Practices Under the Influence of Creativity," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 193-199, May.
• DIMA Florin-Constantin, 2013, "The Users of Accounting Information and Their Needs," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 200-204, May.
• ARTENE Alin Emanuel & DOMIL Aura Emanuela & SABÄ‚U Crăciun, 2013, "Accounting Purpose in Auditing Environmental Aspects in SME," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 34-37, May.
• BOBIÈšAN Nicolae & DUMITRESCU Diana & COSTULEANU Carmen, 2013, "The Differences Between Revaluation and Assets Impairment," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 64-72, May.
• BUFAN Ioana-Diana, 2013, "The Role of Managerial Accounting in the Management Process," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 73-76, May.
• BUNEA-BONTAS Cristina Aurora, 2013, "VAT Cash Accounting Scheme in Romania," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 77-83, May.
• BUNGET Ovidiu-Constantin & DUMITRESCU Alin-Constantin & DELIU Delia Carmen, 2013, "The Manipulation and Truncation of Accounting Information and the Impact On the Decisional Process of the Stakeholders," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 84-94, May.
• ABDELKARIM Abdelali, 2013, "Critical Analysis of the Cost Calculation System Used in Iron and Steel Industry in Libya," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 9-12, May.
• Bert de Bruijn & Philip Hans Franses, 2013, "Forecasting Earnings Forecasts," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 13-121/III, Aug.
• Mao, Y. & Renneboog, L.D.R., 2013, "Do Managers Manipulate Earnings Prior to Management Buyouts?," Discussion Paper, Tilburg University, Center for Economic Research, number 2013-055.
• Mao, Y. & Renneboog, L.D.R., 2013, "Do Managers Manipulate Earnings Prior to Management Buyouts?," Other publications TiSEM, Tilburg University, School of Economics and Management, number 366e26db-8158-44ca-9ef0-a.
• Chiara Carini & Ericka Costa, 2013, "Exploring the performance of social cooperatives during the economic crisis: the Italian case," Euricse Working Papers, Euricse (European Research Institute on Cooperative and Social Enterprises), number 1359.
• Eduard Braun, 2013, "Critical Reflections on Rothbard’s Concept of Gross Investment," TUC Working Papers in Economics, Abteilung für Volkswirtschaftslehre, Technische Universität Clausthal (Department of Economics, Technical University Clausthal), number 0010.
• Domenico Campa & María del Mar Camacho Miñano, 2013, "Opportunistic earnings manipulation among bankrupt unlisted firms - How and when they do that -
  [Manipulación de resultados oportunista entre empresas en concurso no cotizadas – cómo y cuando lo ha," Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, number 13-05, May.
• Billings, M.B. & Jennings, R. & Lev, B., 2013, "On guidance and volatility," Research Memorandum, Maastricht University, Graduate School of Business and Economics (GSBE), number 039, Jan, DOI: 10.26481/umagsb.2013039.
• Kurt A. Desender & Mircea Epure, 2013, "Corporate governance and corporate social performance: The influence of ownership, boards and institutions," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1398, Oct, revised Oct 2015.
• Elisa Cavezzali & Jacopo Crepaldi & Ugo Rigoni, 2013, "Proximity to Hubs of Expertise in Financial Analyst Forecast Accuracy," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 8, Aug.
• Elisa Cavezzali & Ugo Rigoni, 2013, "Financial Analysts' Forecast Accuracy: Do valuation methods matter?," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 9, Aug.
• John M. Barrios & Marco Fasan & Daniele Macciocchi, 2013, "CEO turnover, earnings management and value relevance. A theoretical analysis on the Italian context," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 11, Aug.
• Chiara Saccon, 2013, "The IASB Conceptual Framework: Purpose and Status," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 18, Oct.
• Chiara Mio, 2013, "Materiality from financial towards non-financial reporting," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 19, Oct.
• Lyubomira Dimitrova, 2013, "Reporting gratuitously acquired funds in economic organizations," Business & Management Compass, University of Economics Varna, issue 2, pages 108-117.
• Robert D. Cairns, 2013, "The fundamental problem of accounting," Canadian Journal of Economics/Revue canadienne d'économique, John Wiley & Sons, volume 46, issue 2, pages 634-655, May, DOI: 10.1111/caje.12026.
• Daniel BRÎNDESCU-OLARIU & Ionuţ GOLEŢ, 2013, "Bankruptcy Prediction Ahead of Global Recession: Discriminant Analysis Applied on Romanian Companies in Timiş County," Timisoara Journal of Economics and Business, West University of Timisoara, Romania, Faculty of Economics and Business Administration, volume 6, issue 19, pages 70-94.
• Martini, Jan Thomas & Niemann, Rainer, 2013, "The impact of taxation on international assignment decisions: A principal-agent approach," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 145.
• Eichfelder, Sebastian, 2013, "Compliance cost estimates: Survey non-response and temporal framing effects," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 146.
• Jacob, Martin & Schütt, Harm, 2013, "Firm valuation and the uncertainty of future tax avoidance," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 149.
• Blaufus, Kay & Zinowsky, Tim, 2013, "Investigating the determinants of experts' tax aggressiveness: Experience and personality traits," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 151.
• Fülbier, Rolf Uwe & Klein, Malte, 2013, "Financial accounting and reporting in Germany: A case study on German accounting tradition and experiences with the IFRS adoption," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers), University of Bayreuth, Chair of Finance and Banking, number 2013-01.
• Francis, Bill & Hasan, Iftekhar & Wu, Qiang, 2013, "The benefits of conservative accounting to shareholders: Evidence from the financial crisis," Bank of Finland Research Discussion Papers, Bank of Finland, number 8/2013.
• Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013, "The cost of sin: The effect of social norms on audit pricing," Bank of Finland Research Discussion Papers, Bank of Finland, number 13/2013.
• Kyritsis, Costas & Hytis, Evangelos, 2013, "Simulation for the estimation of the survival probabilities of enterprises and banks within a prolonged duration of the debt crisis," EconStor Conference Papers, ZBW - Leibniz Information Centre for Economics, number 125610, May.
• Chytis, Evangelos & Koumanakos, Evangelos & Siriopoulos, Costas, 2013, "Deferred Tax Positions under the prism of financial crisis and the effects of a corporate tax reform," EconStor Conference Papers, ZBW - Leibniz Information Centre for Economics, number 125775, Dec.
• Masaud Laga, 2013, "Obstacles Of Adoption And Implemention Of Ifrs In Libya," European Journal of Business and Economics, Central Bohemia University, volume 8, issue 1, pages 1-31:8, September, DOI: 10.12955/ejbe.v8i1.124.
• Hussain Arif & Mehedi Tuhin, 2013, "Disclosure of Non-Financial Information Voluntarily in the Annual Report of Financial Institutions: A Study on Listed Banks of Bangladesh," European Journal of Business and Economics, Central Bohemia University, volume 8, issue 2, pages 37-441:8, July, DOI: 10.12955/ejbe.v8i2.397.
• Katarzyna Klimczak, 2013, "Reserves In Traditional And Contemporary Accounting," European Journal of Business and Economics, Central Bohemia University, volume 8, issue 2, pages 6-141:8, July, DOI: 10.12955/ejbe.v8i2.375.
• Holtjana Bello, 2013, "Audit Committee’S Role In Enhancing Accountability Of The Albanian, Public Sector," European Journal of Business and Economics, Central Bohemia University, volume 8, issue 4, pages 4211:8-4211, May, DOI: 10.12955/ejbe.v8i4.421.
• Valentin Florentin Dumitru & Nadia Albu & Cătălin Nicolae Albu & Mădălina Dumitru, 2013, "ERP implementation and organizational performance. A Romanian case study of best practices," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 15, issue 34, pages 518-531, June.
• Florentin Caloian, 2013, "Analysing the sustainability of the entities quoted on the B.S.E. using accounting sustainability measures," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 15, issue Special 7, pages 743-758, November.
• Tatijana Minic & Bratislav Petrovic & Oliver Ilic, 2013, "A new approach to integral information system of a company for business and sustainable development," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 15, issue Special 7, pages 769-783, November.
• Arimany, N. & Farreras, M.A. & Rabaseda, J., 2013, "Alejados de la NIC 41: ¿Es correcta la valoración del patrimonio neto de las empresas agrarias?," Economia Agraria y Recursos Naturales, Spanish Association of Agricultural Economists, volume 13, issue 01, DOI: 10.22004/ag.econ.152820.
• Pallás, Edith, 2013, "A Borturizmus Minőségbiztosításának Megjelenése A Vendéglátásban, Rendezvényeken És A Boros Szálláshelyeken," Acta Carolus Robertus, Karoly Robert University College, volume 3, issue 2, pages 1-8, DOI: 10.22004/ag.econ.171436.
• Duricin, Sonja & Bodroza, Dusko, 2013, "The Impact Of Drought On Yield Position Of The Group Of Enterprises From Agriculture Sector," Economics of Agriculture, Institute of Agricultural Economics, volume 60, issue 01, pages 1-14, March, DOI: 10.22004/ag.econ.146735.
• Milojević, Ivan & Vukoje, Aleksandra & Mihajlović, Milan, 2013, "Accounting Consolidation Of The Balance By The Acquisition Method," Economics of Agriculture, Institute of Agricultural Economics, volume 60, issue 2, pages 1-16, July, DOI: 10.22004/ag.econ.152804.
• Zakić, Vladimir & Borović, Natalija, 2013, "Application Of Activity-Based Costing In Agricultural Enterprises," 50th Anniversary Seminar, Agriculture and Rural Development -Challenges of Transition and Integration Processes, September 27, 2013, University of Belgrade, Department of Agricultural Economics, Faculty of Agriculture, number 161815, Sep, DOI: 10.22004/ag.econ.161815.
• Rezart DEMIRAJ & Rezarta SHKURTI (PERRI), 2013, "Accounting And Financial Web Reporting In Albania," Journal of Public Administration, Finance and Law, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 4, issue 4, pages 148-158, December.
• Claudiu Serban & Monica Patrutescu & Ovidia Doinea, 2013, "Evolution Of The Concept Of Accounting Estimation And Evaluation," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 41, pages 111-114.
• Claudiu Serban & Dalia Simion & Sabin Armaselu, 2013, "General Aspects On The Accounting Estimation- Fair Value Report," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 41, pages 115-120.
• Dalia Simion & Claudiu Serban & Monica Patrutescu, 2013, "Plase And Role Of Estimation In The Accounting Process," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 41, pages 121-124.
• Valeriu Brabete & Magdalena Mihai & Cristian Dragan & Adriana Iota, 2013, "Implementation Of Ifrs In Romania – Past, Present And Perspectives," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 41, pages 137-144.
• Mirela Monea, 2013, "The Analysis Of Revenues And Expenses Based On Profit And Loss Account," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 41, pages 14-19.
• Firescu Victoria, 2013, "Reassessement, Accounting Policy On Tangible Presentation In The Financial Statements," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 41, pages 224-229.
• PhD Student Maja Andrlic, mag.prim.educ., 2013, "Geographic Aspects Of Ipard Fund Usage In Function Of Rural Development," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 21, pages 102-111, NOVEMBER.
• Ph.D, Student Valentin Burca & Ph.D, Professor Mariana Nagy, 2013, "Impact Of Ifrs Transition On Firm-Valuation, An Accruals Analysis On Bse Companies," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 21, pages 26-45, NOVEMBER.
• Assoc. Prof. Victoria Firescu Ph.D & Prof. Jenica Popescu Ph.D, 2013, "Quality Of Financial Reporting In Accordance With Ias 7 ”Cash Flow Statement”," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 21, pages 46-55, NOVEMBER.
• Lect. Bogdan Ravas Ph.D, 2013, "Possibility Of Implementing A Modern System Of Reporting Performance Indicators At The Level Of Tourism Units," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 21, pages 56-64, NOVEMBER.
• Lect. Steliana Busuioceanu, Ph.D., 2013, "Characteristic Features Of The Marketing In The Accounting Profession," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 21, pages 65-74, NOVEMBER.
• Liliana Feleagă & Niculae Feleagă & Voicu D. Dragomir & Luciana M. Râbu, 2013, "European evidence on intellectual capital: Linking methodologies with firm disclosures," Acta Oeconomica, Akadémiai Kiadó, Hungary, volume 63, issue 2, pages 139-156, June.
• Gabriel Cozgarea & Adrian Cozgarea, 2013, "Bpmn Patterns Used In Management Information Systems," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 15, pages 1-1.
• Aurelia Åžtefănescu & Eugeniu Å¢urlea, 2013, "Dissemination Of Financial Information Into The Public Sector - An Approach From The View Of The Central Public Administration Entities From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 15, pages 1-11.
• Dumitru MatiÅŸ & Maria Ionela Damian & Carmen Giorgiana Bonaci, 2013, "Fair Value Measurement Disclosures: Particularities In The Context Of Listed Companies And European Funding," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 15, pages 1-3.
• Ibrahim Mert, 2013, "The Use Of Fair Value Accounting, Business Outcomes, And Investor Confidence For Selected Romanian And Turkish Firms," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 15, pages 1-4.
• Ileana Cosmina Pitulice & Cătălina Gorgan, 2013, "The Use Of Statistical Information For Financial Reporting Purposes - The Case Of Fadn," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 15, pages 1-6.
• Ioan Pop & Szilveszter Fekete & Dan Dacian Cuzdriorean, 2013, "Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 15, pages 1-7.
• Sorin-Ciprian TeiuÅŸan & Ionela Cornelia Cioca, 2013, "Dynamic And Present In The Accounting Treatment Applied To Green Certificates," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 15, pages 1-8.
• Alina Beattrice Vladu & Barcelona Spain & Dan Dacian Cuzdriorean, 2013, "Creative Accounting, Measurement And Behavior," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 15, pages 1-9.
• Adela Breuer & Mihaela Lesconi FrumuÅŸanu & Andra Manciu, 2013, "The Role Of Management Accounting In The Decision Making Process: Case Study Caraåž Severin County," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-1.
• Alina Beattrice Vladu & Barcelona Spain, 2013, "Machiavellianism And Short-Term Earnings Management Practices," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-12.
• Alina Beattrice Vladu & Barcelona Spain, 2013, "Smoothing Behavior Of Firms In Times Of Crisis: Empirical Evidence From The Spanish Economic Environment," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-13.
• Sorin Romulus Berinde & Adrian GroÅŸanu, 2013, "Particularities Concerning The Beneficiaries Of Audit Services Provided By The Big 4 Companies: Evidence From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-14.
• Tatiana Dănescu & Mihaela Prozan & Andreea Danescu & Roxana Diana Prozan, 2013, "The Informational Risk - Operational Research Over The Net Accounting Result," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-16.
• Attila Tamas Szora & Iulian Dobra & Ana Maria Udrea, 2013, "The Audit Mission In The Base Of The Isrs - Steps To Strengthen Individual Financial Statements Of The Contracting Company," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-18.
• Sorin Briciu & Dan Ioan Topor & Sorinel CăpuÅŸneanu, 2013, "Integrated Methods For Performance Measurement In Entities From The Wine Sector In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-2.
• Dan Dacian Cuzdriorean, 2013, "Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-5.
• Dan Dacian Cuzdriorean, 2013, "Students Attitudes Regarding The Ethics Of Earnings Management Activities: An Empirical Investigation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-6.
• Tatiana Dănescu & LuminiÅ£a Rus, 2013, "Comparative Study On Accounting Models "Cash" And "Accrual"," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-7.
• Azzouz ELHAMMA & Zhang YI FEI, 2013, "The Relationship between Activity Based Costing, Business Strategy and Performance in Moroccan," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 1, pages 22-38, March.
• Karim CHARAF & Pierre-Laurent BESCOS, 2013, "The Role of Organizational and Cultural Factors in the Adoption of Activity-Based Costing: The Case of Moroccan Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 1, pages 4-21, March.
• Brigitte EIERLE & Wolfgang SCHULTZE, 2013, "The Role of Management as a User of Accounting Information: Implications for Standard Setting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 2, pages 155-189, June.
• Alistair BYRNE & Iain CLACHER & David HILLIER & Allan HODGSON, 2013, "Assuming the Worst: The Shifting Sands of Pension Accounting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 2, pages 190-212, June.
• Si Wen (Stacey) WANG & David HAY, 2013, "Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 2, pages 235-262, June.
• Gary MONROE & Sarowar HOSSAIN, 2013, "Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 2, pages 263-279, June.
• Oguzhan BAHADIR & Buke TOLGA, 2013, "Accounting Policy Options under IFRS: Evidence from Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 3, pages 388-404, September.
• Marian SACARIN & Stefan BUNEA & Maria Madalina GIRBINA, 2013, "Perceptions of Accounting Professionals on IFRS Application at the Individual Financial Statements: Evidence from Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 3, pages 405-423, September.
• Catalin Nicolae ALBU, 2013, "How Relevant is Size for Setting the Scope of The IFRS for SMEs?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 3, pages 424-439, September.
• Recep PEKDEMIR & Ayca Zeynep SUER & Melis ERCAN, 2013, "A Takeover Case from Turkey’s Privatization Affords of the State Owned Enterprises: Two-Step Leveraged Buyout Transaction," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 3, pages 440-454, September.
• Sorin BRICIU & Sorinel CAPUSNEANU, 2013, "Pros and Cons for the Implementation of Target Costing Method in Romanian Economic Entities," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 3, pages 455-470, September.
• Gholamreza ZANDI & Babak NAYSARY & Say SOK KWAN, 2013, "The Behavioral Intention of Malaysian Students toward Accounting Discipline," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 3, pages 471-488, September.
• Nadia ALBU, 2013, "Exploring the Recent Evolution of the Accounting Profession in Romania – An Institutional Approach," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 4, pages 537-552, December.
• Nadia Loukil & Ouidad Yousfi, 2013, "Firm's Information Environment and Stock Liquidity : Evidence from Tunisian Context," Papers, arXiv.org, number 1304.4852, Apr.
• Yuri Biondi & Simone Righi, 2013, "What does the financial market pricing do? A simulation analysis with a view to systemic volatility, exuberance and vagary," Papers, arXiv.org, number 1312.7460, Dec.
• Eleonora Kontus, 2013, "Management Of Accounts Receivable In A Company," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 22, issue 1, pages 21-38, june.
• Ionela-Cristina Breahna-Pravat & Diana-Maria Diaconu, 2013, "News And Insights On The Convergence Of Ifrs - U.S. Gaap," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Ionela-Cristina Breahna-Pravat, 2013, "Basic Aspects Concerning The Single Conceptual Framework," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Mihai Deju & Petrica Stoica, 2013, "Placing Accounting Among Sciences," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Mihaela Diaconu, 2013, "The Financing Of R&D: Challenges For Romanian Firms," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Simona Elena Dragomirescu & Daniela Cristina Solomon, 2013, "The Role Of The Performance Dashboard In The Management Of Modern Enterprises," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Natalita-Mihaela Lesconi-Frumusanu & Adela Breuer & Mihaela Martin, 2013, "The Role Of Accounting Procedures In Writing /Implementing European Projects," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Doina Pacurari & Elena Nechita, 2013, "Some Considerations On Cloud Accounting," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Aristita Rotila, 2013, "About The Financial Reporting On The Capital Markets In The European Union: Requirements Of Using The Ifrs And The Equivalence Of Third Country Accounting Standards," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Daniela Cristina Solomon & Iulia Andreea Bucur, 2013, "Aspects Of Financial Equilibrium Analysis And Its Implications In Management Decisions," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Laura Catalina Timiras, 2013, "The Evolution Of The Marketing Research Market On The Level Of The European Union Countries, After 2000," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Domenico Piatti, 2013, "Social and environmental performance and Social Disclosure in Italian local banks," BANCARIA, Bancaria Editrice, volume 11, pages 34-51, November.
• Carlo Calandrini, 2013, "Ifrs 10, the key issue of accounting and disclosure standards," BANCARIA, Bancaria Editrice, volume 1, pages 66-74, January.
• Carlo Calandrini, 2013, "The new IASB model on the measurement of credit exposures: a missed opportunity," BANCARIA, Bancaria Editrice, volume 6, pages 60-72, June.
• Yuliyan Velkov & Georgi Kirov, 2013, "Fuzzy Model for Evaluation and Analysis of Short-Term Financial Aspects of the Enterprise," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 90-137.
• Daniela Feschiyan, 2013, "The International Accounting Standards for the Public Sector and the Process of Harmonization of Accounting in the EU," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 122-144.
• Daniela Feschian, 2013, "Åuropean system of harmonized accounting standards for the public sector," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 106-116.
• Cristina Alexandrina Stefanescu, 2013, "Risk Information Disclosure In Banking System – An Overview Of Empirical Evidences," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Mahdi Salehi & Hossein Mirzaei & Mostafa Bahrami, 2013, "A Study Of The Gap Between The Expected Specialized Skills Of Accounting Graduates And Actual Level In Iran," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Sorin Romulus Berinde, 2013, "Forecasting The Structure Of The Romanian Audit Market," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Sorin Romulus Berinde, 2013, "How Big Are ’Big Four’ Companies – Evidence From Romania," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Dylan G. Rassier, 2013, "Accounting for Intellectual Property Products: International Guidelines for National Economic Accounting and U.S. Rules for Financial Accounting," BEA Papers, Bureau of Economic Analysis, number 0104, Nov.
• Đorđe Kaličanin & Vladan Knežević, 2013, "Activity-Based Costing As Information Basis For Efficient Strategic Management Process," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 58, issue 197, pages 95-120, April – J.
• Pierre Dehez & Daniela Tellone, 2013, "Data Games: Sharing Public Goods with Exclusion," Journal of Public Economic Theory, Association for Public Economic Theory, volume 15, issue 4, pages 654-673, August.
• Dennis Fok & Philip Hans Franses, 2013, "Testing earnings management," Statistica Neerlandica, Netherlands Society for Statistics and Operations Research, volume 67, issue 3, pages 281-292, August.
• CIOBANASU Marilena & CALOTA Traian-Ovidiu, 2013, "Opportunities And Threats Upon Applying The Scheme Of Vat Upon Collection," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 65, issue 3, pages 104-122.
• Hana Bohušová & Patrik Svoboda, 2013, "What will the Implementation of IFRS for SME bring for Agricultural Enterprises?
  [Co by pro zemědělské podniky znamenala implementace IFRS pro SME?]," Acta Universitatis Bohemiae Meridionalis, University of South Bohemia in Ceske Budejovice, Faculty of Economics, volume 16, issue 1, pages 89-100, DOI: 10.32725/acta.2013.009.
• Lucie Bartůňková, 2013, "Implementation of IFRS for SME in Agricultural Enterprises in the Czech Republic," Acta Universitatis Bohemiae Meridionalis, University of South Bohemia in Ceske Budejovice, Faculty of Economics, volume 16, issue 2, pages 149-155, DOI: 10.32725/acta.2013.014.
• Nölke Andreas, 2013, "A Political Economy Explanation for Country Variation in IFRS Adoption – A Comment on ‘The International Politics of IFRS Harmonization’ by K. Ramanna," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 3, issue 2, pages 69-76, January, DOI: 10.1515/ael-2013-0003.
• Marius GUST & Laura PANOIU, 2013, "Information On Financial Instruments Included In Annual Financial Statements," Management Strategies Journal, Constantin Brancoveanu University, volume 19, issue 1, pages 22-28.
• Dorina LUTA & Sorin, GRIGORESCU, 2013, "The Effects Of Enterprise Accounting Policies Regarding Depreciations Upon The Results And Corporate Taxes," Management Strategies Journal, Constantin Brancoveanu University, volume 20, issue 2, pages 55-60.
• Cristina-Otilia, TENOVICI, 2013, "Conceptual And Theoretical Dimensions Regarding The Recognition Of Stocks In Public Institutions," Management Strategies Journal, Constantin Brancoveanu University, volume 21, issue 3, pages 62-69.
• Cristina Otilia, TENOVICI, 2013, "Account Options On The Distribution Corresponding Result Commercial Building Contracts From Public Institutions In Romania," Management Strategies Journal, Constantin Brancoveanu University, volume 22, issue Special, pages 80-86.
• Cristina-Aurora, BUNEA-BONTAS, 2013, "Lease Financing: A New Dual Approach," Management Strategies Journal, Constantin Brancoveanu University, volume 22, issue Special, pages 87-96.
• Cristina-Aurora, BUNEA-BONTAS, 2013, "Valuation Techniques Used In Fair Value Measurement," Management Strategies Journal, Constantin Brancoveanu University, volume 22, issue Special, pages 97-104.
• Johannes Becker & Melanie Steinhoff, 2013, "Conservative accounting yields excessive risk-taking; a note," Working Papers, Oxford University Centre for Business Taxation, number 1304.