Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M41: Accounting

2014

• Nicoleta Ciucescu & Andreea Feraru, 2014, "The Performance Of Non-Governmental Organizations," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
• Ching-Lung Chen & Pin-Yu Lin & Pei-Yu Weng, 2014, "Real Activities Manipulation and Subsequent Accounting Performance ---Yes, the Manipulating Direction Matters," Review of Economics & Finance, Better Advances Press, Canada, volume 4, pages 81-97, Feburary.
• Artem A. Eremin, 2014, "The Effect of Advertising on Economic Growth in the USA from a New Methodological Perspective," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 3-14.
• Jean-Guy Degos, 2014, "The long road of the European Union towards a converged accounting system from the Treaty of Rome to the Single accounting directive," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 43-66.
• Danie Schutte & Bianca Lovechio, 2014, "Towards A Competency Framework For Smes - A South African Case Study," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Cristina Alexandrina Stefanescu, 2014, "Transparency – A Requirement For Market Discipline In The Light Of Prior Research Literature," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Mircea Epure, 2015, "Benchmarking for Routines and Organizational Knowledge: A Managerial Accounting Approach with Performance Feedback," Working Papers, Barcelona School of Economics, number 729, Sep.
• Karthik Balakrishnan & Mary Brooke Billings & Bryan Kelly & Alexander Ljungqvist, 2014, "Shaping Liquidity: On the Causal Effects of Voluntary Disclosure," Journal of Finance, American Finance Association, volume 69, issue 5, pages 2237-2278, October.
• SAVA Raluca, 2014, "Accounting For Biological Assets," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 66, issue 5, pages 101-111.
• Biondi Yuri & Soverchia Michela, 2014, "Accounting Rules for the European Communities: A Theoretical Analysis," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 4, issue 3, pages 179-214, December, DOI: 10.1515/ael-2013-0063.
• Sommer Friedrich & Rose Christian & Wöhrmann Arnt, 2014, "Negative Value Indicators in Relative Valuation – An Empirical Perspective," Journal of Business Valuation and Economic Loss Analysis, De Gruyter, volume 9, issue 1, pages 23-54, January, DOI: 10.1515/jbvela-2013-0024.
• Cristina-Otilia, TENOVICI, 2014, "Sales Budget - Management Tool In Business Background Entity," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 255-261.
• Cristina-Otilia, TENOVICI, 2014, "Utility Of The Method T.H.M. (Machine - Hour - Rate) Production Century Process Automation," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 262-270.
• Diana-Andreea, TRAISTARU, 2014, "The Application Of International Financial Reporting Standards In Romania: Advantages And Main Problems," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 271-277.
• Stefanita, SUSU, 2014, "Expenditure Analysis - Pre Diagnosis Company Results," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 299-304.
• Florin-Constantin, DIMA & Corina-Maria, DUCU, 2014, "Strategies Of Decreasing Accounting Risks," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 305-310.
• Florin-Constantin, DIMA, 2014, "Funding Public Institutions In Romania," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 320-327.
• Dorina, LUTA, 2014, "Present And Future Of National Accounting Regulations Compliant With European Directives," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 338-343.
• Gabriela-Geanina, TUDOSE & Grazia-Oana, PETROIANU, 2014, "Risk Management - At The Convergence Between Prudence And Continuity, A Basis For An Efficient Governance," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 353-362.
• Cristina-Aurora, BUNEA-BONTAS, 2014, "New Approaches On Revenue Recognition And Measurement," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 375-382.
• Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2014, "The CCCTB option – an experimental study," Working Papers, Oxford University Centre for Business Taxation, number 1404.
• Johannes Becker & Ronald B Davies & Gitte Jakobs, 2014, "The economics of advance pricing agreements," Working Papers, Oxford University Centre for Business Taxation, number 1426.
• François Larmande & Jean-Pierre Ponssard, 2014, "Fishing for Excuses and Performance Evaluation," CESifo Working Paper Series, CESifo, number 4569.
• Stefan Reichelstein & Anna Rohlfing-Bastian, 2014, "Levelized Product Cost: Concept and Decision Relevance," CESifo Working Paper Series, CESifo, number 4590.
• Maureen McNichols & Madhav V. Rajan & Stefan Reichelstein, 2014, "Conservatism Correction for the Market-To-Book Ratio and Tobin's q," CESifo Working Paper Series, CESifo, number 4626.
• Ralf Ewert & Rainer Niemann, 2014, "A Theory of Tax Avoidance - Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model," CESifo Working Paper Series, CESifo, number 4851.
• Jan Thomas Martini & Rainer Niemann & Dirk Simons, 2014, "Management Incentives under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting -," CESifo Working Paper Series, CESifo, number 4908.
• Bård Misund & Petter Osmundsen & Marius Sikveland, 2014, "Vertical Integration and Valuation of International Oil Companies," CESifo Working Paper Series, CESifo, number 5061.
• Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014, "The Economics of Advance Pricing Agreements," CESifo Working Paper Series, CESifo, number 5079.
• Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2014, "The CCCTB option – an experimental study," CIRANO Working Papers, CIRANO, number 2014s-24, Apr.
• Alexandru ȚUGUI & Ana-Maria GHEORGHE, 2014, "Changing The Role Of Accountancy In The Context Of Cloud-Computing," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 149-157, November.
• Cornel Gabriel NIŢĂ, 2014, "Management Accounting And Control Systems," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 257-262, November.
• Lucica SINTEA (ANGHEL), 2014, "Rolul Informatiei Contabile In Definirea Unor Masuri Organizatorice In Perioada De Recesiune Economica," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 319-322, November.
• Silviu-Cornel-Virgil CHIRIAC, 2014, "The Performance Of A Company - Financial - Accounting Approach," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 31, pages 77-81, November.
• Dănuţ CHILAREZ & George Sebastian ENE, 2014, "Capitalization Of Fiscal And Accounting Interferences For Fiscal Optimization," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 31-39, May.
• Csongor CSŐSZ & Partenie DUMBRAVĂ, 2014, "Evaluation Methods Used For Tangible Assets By Economic Entities," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 79-87, May.
• Andra GAJEVSZKY, 2014, "The Impact Of Auditor`S Opinion On Earnings Management: Evidence From Romania," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 61-73, April.
• Radu MĂRGINEAN & Anamaria ŢEPEŞ BOBESCU, 2014, "The Cost Control By Applying The Target Costing Method In The Construction Industry," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 348-357, April.
• Monica A. PUIU & Carmen N. NISTOR, 2014, "Investigation Of Corruption Within Multinationals," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 487-498, April.
• Marius BOIŢĂ & Andrei ANGHELINA & Boby COSTI, 2014, "Romanian Marketing Tourism Services During An Economic Crises," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 60-63, April.
• Ioana D. BUFAN, 2014, "Activity-Based Costing In The Manufacturing Sector: A Managerial Instrument For Decision-Making," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 73-79, April.
• Laura – Maria POPESCU & Ileana NISULESCU, 2014, "The Role Of The Pressure Exercised By Accounting Information Users In The Development Of Financial-Accounting Engineering," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 109-116, July.
• Laura Adriana COJOCARU (ALIONESCU), 2014, "Consideration Regarding Current Assets In The Construction Entities," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 219-228, July.
• Vasile GORGAN & Cătălina GORGAN, 2014, "Survey On Accounting Student Satisfaction. Evidence From A Romanian University," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 249-256, July.
• Radu-Daniel LOGHIN, 2014, "Emerging Common Law Decisions In Goodwill Accounting Regulation," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 275-288, July.
• Sebastian UNGUREANU, 2014, "Costs Calculation Of Target Costing Method," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 425-432, July.
• Valentin Florentin DUMITRU, 2014, "Enterprise Systems Benefits For Distribution Companies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 537-544, July.
• Gabriel JINGA & Mădălina DUMITRU, 2014, "The Change In Management Accounting. An Institutional Perspective For Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 587-594, July.
• Ildikó Réka CARDOȘ & Ștefan PETE & Vasile-Daniel CARDOȘ, 2014, "A Managerial Accounting Approach Of Customer Relationship Management," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 189-196, November.
• Anca Oana CHIȘ & Andra Maria ACHIM, 2014, "Professional Judgement. The Key To A Successful Audit," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 217-222, November.
• Raluca Valeria RATIU, 2014, "Accounting Regulations For Goodwill In An Emerging Country- The Case Of Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 549-554, November.
• Laura – Maria POPESCU & Ileana NIȘULESCU, 2014, "Creative Accounting Versus Fraud," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 59-64, November.
• Aurelia ŞTEFĂNESCU, 2014, "Difficulties Related To The Financial Position Reporting Into The Public Sector In Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 611-616, November.
• Tashmuratovich Eshmuradov ULUGBEK & Ismatovich Alikulov ABDIMUMIN, 2014, "Improvement Accounting Of Sales Agricultural Products On Farm Enterprises," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 649-654, November.
• Monica PUIU, 2014, "An Approach To Fraud Risk Management," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 65-72, November.
• Claudia URDARI & Adriana TIRON TUDOR, 2014, "Qualitative Studies In Accounting: The Abductive. Research Strategy," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 85-92, November.
• Andra M. ACHIM & Anca O. CHIŞ, 2014, "Financial Accounting Quality And Its Defining Characteristics," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 93-98, November.
• Raúl A. Cardona Montoya & Marisol Gil Henao & Jhon W. Ochoa Fl�rez, 2014, "Impuesto Diferido bajo NIIF: Impacto en empresas intensivas en propiedades, planta y equipos," Documentos de Trabajo de Valor Público, Universidad EAFIT, number 12581, Jan.
• Carlos Eduardo Castano Ríos & Jos� Enrique Arias P�rez, 2014, "Análisis del desempeno financiero por regiones de Colombia 2009- 2012: un enfoque de evaluación de competitividad territorial," Apuntes del Cenes, Universidad Pedagógica y Tecnológica de Colombia.
• Duvan Alexis Toro Gonzalez, 2014, "Revolución industrial y capitalismo, punto de partida de la problemática ambiental del siglo XXI," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 022766, Jan.
• Nohora García, 2014, "Particularis de computis et scripturis y las matemáticas islámicas y europeas
  [Particularis of computis et scripturis and islamic and european mathematics]," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 022801, Apr.
• Heiberg Andrés Castellanos Sánchez, 2014, "Aplicación contable del valor presente en el contexto venezolano," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, volume 0, issue 1, pages 99-114.
• Gabriela Analía García & Cecilia Rita Ficco & Gustavo Sander, 2014, "Revelación de información voluntaria sobre capital intelectual: factores explicativos en empresas cotizantes argentinas," Revista Lebret, Universidad Santo Tomás - Bucaramanga, volume 6, pages 281-300.
• Luis Marcelo Mantilla Falcón & Mery Esperanza Ruiz Guajala & C�sar Medardo Mayorga Abril & Ana Gabriela Vilcacundo C�rdova, 2014, "La competitividad de las Pymes manufactureras del Ambato - Ecuador," Revista Panorama Económico, Universidad de Cartagena, volume 0, issue 0, pages 1-14.
• Daniel Cerecedo & Estefan�a Carolina Rivera Hern�dez & Wulfrano G�mez Gallardo, 2014, "Relevancia de la información financiera en el precio de las acciones del mercado mexicano," Coyuntura Económica, Fedesarrollo.
• Alejandro Sáez Martín & Arturo Haro de Rosario & Mar�a del Carmen Caba P�rez, 2014, "Hacia una información corporativa integrada: evidencias en la industria de productos del cuidado de la salud," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 6, issue 2, pages 317-340.
• Jairo Emiro Cuenú Cabezas, 2014, "Reflexión sobre la revisoría fiscal desde la sociología fenomenológica de Alfred Schutz," Revista Ad-Minister, Universidad EAFIT.
• Pablo Farías, 2014, "Divulgación del valor en riesgo (VaR) previo a la crisis en el sector bancario espanol," Revista Ad-Minister, Universidad EAFIT.
• Ghysels, Eric & Ball, Ryan & Zhou, Huan, 2014, "Can we Automate Earnings Forecasts and Beat Analysts?," CEPR Discussion Papers, Centre for Economic Policy Research, number 10186, Oct.
• McKenzie, David & De Mel, Suresh, 2014, "Radio Frequency (Un)Identification: Results from a Proof-of-Concept Trial of the use of RFID Technology to Measure Microenterprise Turnover in Sri Lanka," CEPR Discussion Papers, Centre for Economic Policy Research, number 10225, Oct.
• Hakenes, Hendrik & Bigus, Jochen, 2014, "Does Relationship Lending Require Opaque (and Conservative) Financial Reporting?," CEPR Discussion Papers, Centre for Economic Policy Research, number 9934, Apr.
• Iacob, Constanta & Gheorghe, Cristina Mihaela, 2014, "Performance optimization – "sometimes" – result creativity," MPRA Paper, University Library of Munich, Germany, number 52730, Jan, revised 06 Jan 2014.
• Tomić, Bojan & Strancarić, Sandra, 2014, "Organizacijski aspekti računovodstvenih informacijskih sustava i njihova važnost
  [Organizational aspects and importance of accounting information system]," MPRA Paper, University Library of Munich, Germany, number 55554.
• Wisniewski, Tomasz Piotr & Yekini, Liafisu Sina, 2014, "Predicting Stock Market Returns Based on the Content of Annual Report Narrative: A New Anomaly," MPRA Paper, University Library of Munich, Germany, number 58107, Aug.
• Lubberink, Martien, 2014, "Are banks’ below-par own debt repurchases a cause for prudential concern?," MPRA Paper, University Library of Munich, Germany, number 59475, Oct.
• Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014, "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete information in diffusion - type financial system with in," MPRA Paper, University Library of Munich, Germany, number 60055, Nov.
• Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014, "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete information in diffusion - type financial system with in," MPRA Paper, University Library of Munich, Germany, number 60106, Nov.
• Iacob, Constanta & Taus, Delia, 2014, "Internationally evolution of managerial accounting," MPRA Paper, University Library of Munich, Germany, number 60262, Nov.
• Iacob, Constanta & Taus, Delia, 2014, "Analysis of the links between statistical variables on financial performance and its level," MPRA Paper, University Library of Munich, Germany, number 60264, Nov.
• Iacob, Constanta & Constantin, Camelia, 2014, "Correlation Analysis of the quality of medical quality economic and financial management using correlation coefficients based on nonparametric data," MPRA Paper, University Library of Munich, Germany, number 60266, Nov.
• Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014, "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete information in diffusion - type financial system with in," MPRA Paper, University Library of Munich, Germany, number 61805, Nov.
• Madsen, Dag Øivind & Stenheim, Tonny, 2014, "Balansert målstyring: En kort oversikt over forskningslitteraturen
  [The Balanced Scorecard: A brief overview of the research literature]," MPRA Paper, University Library of Munich, Germany, number 65991, Aug.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria," MPRA Paper, University Library of Munich, Germany, number 66646, Jun, revised Apr 2015.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia," MPRA Paper, University Library of Munich, Germany, number 66664, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Forensic Accounting Knowledge and Mindset on Task Performance Fraud Risk Assessment," MPRA Paper, University Library of Munich, Germany, number 66665, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study," MPRA Paper, University Library of Munich, Germany, number 66680, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria," MPRA Paper, University Library of Munich, Germany, number 66700, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Task Performance Fraud Risk Assessment on Forensic Accountant and Auditor Knowledge and Mindset in Nigerian Public Sector," MPRA Paper, University Library of Munich, Germany, number 66772, revised 2014.
• Mbumba, Richard P. & Mbaka, Ruffin B., 2014, "Déterminants de la qualité du système d'information comptable dans les PME d'une entité décentralisée : Cas de la cité de Mbanza-Ngungu de 2013-2014
  [Quality determinants of accounting information system in a decentralized entity SMEs : Case of th," MPRA Paper, University Library of Munich, Germany, number 67680, Feb, revised Nov 2014.
• Munte, Mei Hotma Mariati & Hutapea, Ria Lestari, 2014, "Analisis Pengaruh Penjualan Kredit Terhadap Profitabilitas Perusahaan Pada Pt. Duta Putra Sumatera Medan
  [Analysis Of Effect On Sales Credit Profitability Companies In Duta Putra Sumatera Medan]," MPRA Paper, University Library of Munich, Germany, number 77541, Sep.
• Atanasov, Atanas, 2014, "Нефинансовата Информация Във Финансовите Отчети Като Елемент На Корпоративната Социална Отговорност И Предпоставка За Устойчиво Развитие
  [Non-Financial Information in Financial Statements as an Element of Corporate Social Responsibility and Prereq," MPRA Paper, University Library of Munich, Germany, number 85673.
• Atanasov, Atanas & Marinova, Rumyana, 2014, "Използването На Информационните Технологии В Обучението По Счетоводство
  [The Use Of Information Technologies In Accounting Education]," MPRA Paper, University Library of Munich, Germany, number 91839, revised 2014.
• Tereza Miková, 2014, "Influence of IFRS on Earnings Manipulation: Evidence from the European Union," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2014, issue 6, pages 3-18, DOI: 10.18267/j.aop.455.
• David Procházka, 2014, "The IFRS Adoption and Its Impact on Financial and Management Accounting
  [Implementace IFRS a její vliv na vzájemné postavení finančního a manažerského účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 1, pages 50-60, DOI: 10.18267/j.cfuc.380.
• Vladimír Zelenka, 2014, ""Negative" Amount of the Investment Accounted for by Equity Method
  ["Záporná" částka investice vykazované ekvivalenční metodou]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 1, pages 61-71, DOI: 10.18267/j.cfuc.381.
• Hana Vomáčková, 2014, "Concept business (enterprise) or plant
  [Podnik nebo závod obecně a v účetní praxi]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 1, pages 125-131, DOI: 10.18267/j.cfuc.386.
• Marie Zelenková, 2014, "Changes of Control and Joint-control Approaches
  [Změny v pojetí ovládání a spoluovládání]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 2, pages 18-30, DOI: 10.18267/j.cfuc.391.
• Michal Bobek, 2014, "The Principal-Agent Theory and its Influence on the Quality of Assurance Services
  [Vliv vztahů zastoupení na kvalitu informací poskytovaných ověřovacími službami]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 2, pages 52-68, DOI: 10.18267/j.cfuc.394.
• Jana Skálová, 2014, "Mergers in Slovak - Tax and Accounting Treatment
  [Daňová a účetní úprava fúzí na Slovensku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 2, pages 119-130, DOI: 10.18267/j.cfuc.399.
• Libuše Müllerová, 2014, "Does New European Directive Change Czech Accounting?
  [Změní nová evropská směrnice české účetnictví?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 2, pages 131-140, DOI: 10.18267/j.cfuc.400.
• Monika Randáková, 2014, "Valuation of Assets upon Bankruptcy in the Czech Republic
  [Oceňování majetkové podstaty podniku v konkurzu v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 2, pages 141-145, DOI: 10.18267/j.cfuc.401.
• Václav Černý & Jaroslava Roubíčková, 2014, "The Audit of Public Interest Entities in the Spotlight European Union
  [Audit subjektů veřejného zájmu v centru pozornosti Evropské unie]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 2, pages 146-151, DOI: 10.18267/j.cfuc.402.
• David Procházka, 2014, "The Failure of Decision Usefulness Approach on an Example of the New Standard for Revenue Recognition
  [Selhání užitečnostního přístupu k formulaci účetních pravidel na příkladu nového standardu pro výnosy]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 3, pages 7-19, DOI: 10.18267/j.cfuc.405.
• Jaroslav Wagner & Petr Petera, 2014, "Approaches to Revenue Definition and Recognition and Their Implications for Profit and Loss Measurement
  [Pojetí a uznání "revenue" v rámci modelu hospodářského výsledku - přístupy a aplikace]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 3, pages 20-33, DOI: 10.18267/j.cfuc.406.
• Vladimír Zelenka, 2014, "Elements of Financial Statement of Public Sector Entities Definition
  [Vymezení prvků účetních výkazů účetních jednotek veřejného sektoru]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 3, pages 34-45, DOI: 10.18267/j.cfuc.407.
• Hana Vomáčková, 2014, "Appraisement at Transformation of Commercial Corporations after Czech Law up Recodification
  [Oceňování při přeměnách obchodních korporací podle českých předpisů po rekodifikaci]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 3, pages 150-155, DOI: 10.18267/j.cfuc.415.
• Jiřina Bokšová & Monika Randáková, 2014, "Financial Statements in the Czech Republic - Broken Going Concern Assumption
  [Účetní závěrky v České republice při porušení předpokladu trvání podniku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 3, pages 156-164, DOI: 10.18267/j.cfuc.416.
• Marie Zelenková, 2014, "Transition from proportionate consolidation method to the equity method according to IFRS
  [Přechod z poměrné metody konsolidace na metodu ekvivalence podle IFRS]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 4, pages 57-69, DOI: 10.18267/j.cfuc.423.
• Jan Novotný, 2014, "Portfolio Hedging and Earnings Management
  [Portfoliové zajištění a řízení zisku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 4, pages 84-93, DOI: 10.18267/j.cfuc.425.
• Mariana Valášková, 2014, "IFRS Due Process as an Inspiration for Legislative Process of Developing the Czech Accounting Legislation
  [Schvalovací proces IFRS jako inspirace pro legislativní proces tvorby českých účetních předpisů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 4, pages 106-119, DOI: 10.18267/j.cfuc.427.
• David Trytko, 2014, "Czech Point of View of IFRS Adoption into German GAAP - Impact on SME's Financial Statement Informative Value
  [Český pohled na implementaci IFRS do německých účetních předpisů - vliv na vypovídací schopnost účetních závěrek malých a středních podn," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 4, pages 120-132, DOI: 10.18267/j.cfuc.428.
• Michal Bobek, 2014, "Materiality and Principal - Agent Theory
  [Materialita a vztahy zastoupení]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 4, pages 149-156, DOI: 10.18267/j.cfuc.430.
• Jana Fibírová & Kateřina Knorová, 2014, "Interlinked System of Business Performance Management Indicators
  [Vnitřně propojený systém ukazatelů řízení výkonnosti podniku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2014, issue 4, pages 157-165, DOI: 10.18267/j.cfuc.431.
• Krzysztof Drachal, 2014, "Is There a Feedback Mechanism in Accounting?," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2014, issue 1, pages 85-95, DOI: 10.18267/j.efaj.116.
• Ladislav Mejzlík & Leoš Vítek & Jana Roe, 2014, "Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2014, issue 4, pages 4-24, DOI: 10.18267/j.efaj.127.
• David Procházka, 2014, "The IFRS as Tax Base: Potential Impact on a Small Open Economy," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2014, issue 4, pages 59-75, DOI: 10.18267/j.efaj.130.
• Miloš Tumpach & Adriana Stanková, 2014, "Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2014, issue 4, pages 76-85, DOI: 10.18267/j.efaj.131.
• Jana Roe, 2014, "Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2014, issue 4, pages 86-109, DOI: 10.18267/j.efaj.132.
• Libor Vašek & Tereza Gluzová, 2014, "Can a New Concept of Control under IFRS Have an Impact on a CCCTB?," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2014, issue 4, pages 110-127, DOI: 10.18267/j.efaj.133.
• Mariana BANUTA & Marilena–Ionica RADULICA, 2014, "Aspects Of The Stock Valuation And Accounting In Agricultural Units In Romania," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 13, issue 2, pages 105-114.
• Marian TAICU, 2014, "Prospects Of Management Accounting And Cost Calculation," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 13, issue 2, pages 66-77.
• Liyan Yang & Itay Goldstein, 2014, "Good Disclosure, Bad Disclosure," 2014 Meeting Papers, Society for Economic Dynamics, number 42.
• Yasemin Ertan & Elif Yücel & Mehlika Saraç, 2014, "Using Concept Map Technique in Accounting Education: Uludag University Application," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 5, issue 1, pages 107-122.
• Eric Dal Moro & Jayne Faulkner, 2014, "The computational and timing challenge of quarterly nonlife (re)insurance liability evaluation under IFRS 4 phase 2," Journal of Financial Perspectives, EY Global FS Institute, volume 2, issue 3, pages 81-98.
• Luminiţa IONESCU & Florentin CALOIAN, 2014, "Bureaucracy And Corruption In Public Sector Accounting," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 5, issue 1, pages 17-23.
• Untaru Mircea, 2014, "Critical Analysis Of Ias 2 „Stocks”, Version Of 2005," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 5, issue 4, pages 59-70.
• MOISE Claudia, 2014, "Importance Of Beliefs, Attitudes And Values In The Frame Of Human Resource Motivation," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 5, issue 2, pages 17-26.
• Colm Kearney & Sha Liu, 2014, "Textual sentiment in finance: A survey of methods and models," Open Access publications, Research Repository, University College Dublin, number 10197/8213, May.
• Mihaela DUMITRU & Marian TAICU & Gheorghe SAVOIU, 2014, "The Use of Intermediate Management Balances as a Performance Management Tool in Electricity Companies," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 62, issue 1, pages 24-35, January.
• Leszek Michalczyk, 2014, "Significance Of The Accounting Paradigm In The Decision-Making Process In Company Management (Based Onias Accounting Practices In Poland And Other Countries)," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 10, issue 1, pages 27-34, June.
• Anna Dyhdalewicz, 2014, "The Extent Of Cost Disclosure In Trade Company Annual Reports On The Example Of The It Branch – Pilot Studies," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 10, issue 3, pages 29-39, December.
• Marvin Wee & Ann Tarca & Millicent Chang, 2014, "Disclosure incentives, mandatory standards and firm communication in the IFRS adoption setting," Australian Journal of Management, Australian School of Business, volume 39, issue 2, pages 265-291, May, DOI: 10.1177/0312896213481366.
• Tracy C Artiach & Peter M Clarkson, 2014, "Conservatism, disclosure and the cost of equity capital," Australian Journal of Management, Australian School of Business, volume 39, issue 2, pages 293-314, May, DOI: 10.1177/0312896213481367.
• Lorena Mitrione & George Tanewski & Jacqueline Birt, 2014, "The relevance to firm valuation of research and development expenditure in the Australian health-care industry," Australian Journal of Management, Australian School of Business, volume 39, issue 3, pages 425-452, August, DOI: 10.1177/0312896213496256.
• Eli Amir & Juha-Pekka Kallunki & Henrik Nilsson, 2014, "Criminal convictions and risk taking," Australian Journal of Management, Australian School of Business, volume 39, issue 4, pages 497-523, November, DOI: 10.1177/0312896213513276.
• Brett Govendir & Peter Wells, 2014, "The influence of the accruals generating process on earnings persistence," Australian Journal of Management, Australian School of Business, volume 39, issue 4, pages 593-614, November, DOI: 10.1177/0312896213512319.
• Ali Kahramanoglu & Burcu Aslantas Ates, 2014, "Accounting Of Environmental Costs: A Comparision Of Ready Mixed Concrete Industry And Cement Industry," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0301557, Jul.
• Katarzyna ?wietla, 2014, "The Transnational Background Of Modern Accounting In The Service Sector Of The Global Economy," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0702063, Oct.
• Veli Erdinç Ören & Merih Tetik, 2014, "Accountant Professionals? Perception Of International Financial Reporting Standards: U?Ak Case Study," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0702323, Oct.
• Nilüfer Tetik & Esin Yelgen, 2014, "The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0702371, Oct.
• Esin Yelgen & Nilüfer Tetik, 2014, "The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0702372, Oct.
• Laura Brad & Florin Dobre & Radu Ciobanu, 2014, "A regional approach of financial performance- evidence from Romania," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0702573, Oct.
• Muhammet Bezirci & Merve Oz & Halenur Y?lmaz, 2014, "The Role of Accounting practices both in Abetting and Preventing Money Laudering," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0902955, Dec.
• Fahri Kursunel & Yunus Ceran, 2014, "Reporting the Total Quality Management Costs in Compliance With International Financial Reporting Standards," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0902956, Dec.
• Jacek Gad, 2014, "Atrybuty uzytkownikow wewnetrznych i zewnetrznych systemu informacyjnego rachunkowosci – perspektywa asymetrii informacji (The attributes of internal and external users of accounting information system – the perspective of information asymmetry)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, volume 12, issue 46, pages 114-128.
• Mustafa ZİNCİRKIRAN & Hidayet TİFTİK, 2014, "Work–Family Conflicts of Practitioners of Accountancy: Practice of Diyarbakir," Sosyoekonomi Journal, Sosyoekonomi Society, issue 21(21).
• Apostolos Ballas & Vaia Panagiotou & Christos Tzovas, 2014, "Accounting Choices for Tangible Assets: A Study of Greek Firms," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, volume 64, issue 4, pages 18-38, October-D.
• Cicilia IONESCU, 2014, "Management Strategies and Environmental Accounting in Economic Entities. A Contribution to Sustainable Development," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, volume 3, issue 1, pages 11-18, March.
• Floarea GEORGESCU & Cicilia IONESCU, 2014, "Harmonization of accounting in the process of globalization of economic activities," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, volume 3, issue 1, pages 18-24, March.
• Cicilia IONESCU & Floarea GEORGESCU, 2014, "Estimation and valuation in accounting," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, volume 3, issue 1, pages 38-49, March.
• Robu Sorin - Adrian, 2014, "Impact of Accounting-Tax Relationship on Managerial Decision," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 4, issue 2, pages 1-16, April.
• Calotă Traian-Ovidiu, 2014, "Impact Of Information Organization On Performance In Tourism," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 4, issue 2, pages 1-17, April.
• Elisa Cavezzali & Jacopo Crepaldi & Ugo Rigoni, 2014, "Proximity to hubs of expertise and financial analyst forecast accuracy," Eurasian Business Review, Springer;Eurasia Business and Economics Society, volume 4, issue 2, pages 157-179, December, DOI: 10.1007/s40821-014-0007-8.
• Haiyan Zhou & Stephen Owusu-Ansah, 2014, "Cross listing, disclosure regimes, and trading volume sensitivity to stock returns," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 38, issue 3, pages 383-406, July, DOI: 10.1007/s12197-011-9222-7.
• Orhan Akisik & Graham Gal, 2014, "Financial performance and reviews of corporate social responsibility reports," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), volume 25, issue 3, pages 259-288, December, DOI: 10.1007/s00187-014-0198-2.
• Marco Morelli & Francesca Lecci, 2014, "Management control systems (MCS) change and the impact of top management characteristics: the case of healthcare organisations," Metrika: International Journal for Theoretical and Applied Statistics, Springer, volume 24, issue 3, pages 267-298, January, DOI: 10.1007/s00187-013-0182-2.
• Christian Lohmann & Sandro Lombardo, 2014, "Resource allocation within a budgeting game: truthful reporting as the dominant strategy under collusion," Metrika: International Journal for Theoretical and Applied Statistics, Springer, volume 25, issue 1, pages 33-54, September, DOI: 10.1007/s00187-014-0189-3.
• Eli Amir & Eti Einhorn & Itay Kama, 2014, "The role of accounting disaggregation in detecting and mitigating earnings management," Review of Accounting Studies, Springer, volume 19, issue 1, pages 43-68, March, DOI: 10.1007/s11142-012-9220-9.
• Panos N. Patatoukas, 2014, "Detecting news in aggregate accounting earnings: implications for stock market valuation," Review of Accounting Studies, Springer, volume 19, issue 1, pages 134-160, March, DOI: 10.1007/s11142-013-9221-3.
• Cameron Truong & Charles Corrado, 2014, "Options trading volume and stock price response to earnings announcements," Review of Accounting Studies, Springer, volume 19, issue 1, pages 161-209, March, DOI: 10.1007/s11142-013-9243-x.
• William R. Baber & Jagan Krishnan & Yinqi Zhang, 2014, "Investor perceptions of the earnings quality consequences of hiring an affiliated auditor," Review of Accounting Studies, Springer, volume 19, issue 1, pages 69-102, March, DOI: 10.1007/s11142-013-9244-9.
• Eli Amir & Juha-Pekka Kallunki & Henrik Nilsson, 2014, "The association between individual audit partners’ risk preferences and the composition of their client portfolios," Review of Accounting Studies, Springer, volume 19, issue 1, pages 103-133, March, DOI: 10.1007/s11142-013-9245-8.
• Minyue Dong & Stephen Ryan & Xiao-Jun Zhang, 2014, "Preserving amortized costs within a fair-value-accounting framework: reclassification of gains and losses on available-for-sale securities upon realization," Review of Accounting Studies, Springer, volume 19, issue 1, pages 242-280, March, DOI: 10.1007/s11142-013-9246-7.
• Shane S. Dikolli & William J. Mayew & Dhananjay Nanda, 2014, "CEO tenure and the performance-turnover relation," Review of Accounting Studies, Springer, volume 19, issue 1, pages 281-327, March, DOI: 10.1007/s11142-013-9247-6.
• Igor Goncharov & Edward J. Riedl & Thorsten Sellhorn, 2014, "Fair value and audit fees," Review of Accounting Studies, Springer, volume 19, issue 1, pages 210-241, March, DOI: 10.1007/s11142-013-9248-5.
• Zhiyan Cao & Ganapathi S. Narayanamoorthy, 2014, "Accounting and litigation risk: evidence from Directors’ and Officers’ insurance pricing," Review of Accounting Studies, Springer, volume 19, issue 1, pages 1-42, March, DOI: 10.1007/s11142-013-9249-4.
• Diana R. Franz & Hassan R. HassabElnaby & Gerald J. Lobo, 2014, "Impact of proximity to debt covenant violation on earnings management," Review of Accounting Studies, Springer, volume 19, issue 1, pages 473-505, March, DOI: 10.1007/s11142-013-9252-9.
• Paul Hribar & Todd Kravet & Ryan Wilson, 2014, "A new measure of accounting quality," Review of Accounting Studies, Springer, volume 19, issue 1, pages 506-538, March, DOI: 10.1007/s11142-013-9253-8.
• Navneet Arora & Scott Richardson & İrem Tuna, 2014, "Asset reliability and security prices: evidence from credit markets," Review of Accounting Studies, Springer, volume 19, issue 1, pages 363-395, March, DOI: 10.1007/s11142-013-9254-7.
• Adam Esplin & Max Hewitt & Marlene Plumlee & Teri Lombardi Yohn, 2014, "Disaggregating operating and financial activities: implications for forecasts of profitability," Review of Accounting Studies, Springer, volume 19, issue 1, pages 328-362, March, DOI: 10.1007/s11142-013-9256-5.
• Lisa Simone & John R. Robinson & Bridget Stomberg, 2014, "Distilling the reserve for uncertain tax positions: the revealing case of black liquor," Review of Accounting Studies, Springer, volume 19, issue 1, pages 456-472, March, DOI: 10.1007/s11142-013-9257-4.
• Abe Jong & Gerard Mertens & Marieke Poel & Ronald Dijk, 2014, "How does earnings management influence investor’s perceptions of firm value? Survey evidence from financial analysts," Review of Accounting Studies, Springer, volume 19, issue 2, pages 606-627, June, DOI: 10.1007/s11142-013-9250-y.
• Huifang Yin & Huai Zhang, 2014, "Tournaments of financial analysts," Review of Accounting Studies, Springer, volume 19, issue 2, pages 573-605, June, DOI: 10.1007/s11142-013-9255-6.
• Yong Gyu Lee, 2014, "An examination of restructuring charges surrounding the implementation of SFAS 146," Review of Accounting Studies, Springer, volume 19, issue 2, pages 539-572, June, DOI: 10.1007/s11142-013-9260-9.
• Edmund Keung & Michael S. H. Shih, 2014, "Measuring discretionary accruals: are ROA-matched models better than the original Jones-type models?," Review of Accounting Studies, Springer, volume 19, issue 2, pages 736-768, June, DOI: 10.1007/s11142-013-9262-7.
• Anup Srivastava, 2014, "Selling-price estimates in revenue recognition and the usefulness of financial statements," Review of Accounting Studies, Springer, volume 19, issue 2, pages 661-697, June, DOI: 10.1007/s11142-013-9263-6.
• Haifeng You, 2014, "Valuation-driven profit transfer among corporate segments," Review of Accounting Studies, Springer, volume 19, issue 2, pages 805-838, June, DOI: 10.1007/s11142-013-9264-5.
• Yiwei Dou & Yanju Liu & Gordon Richardson & Dushyantkumar Vyas, 2014, "The risk-relevance of securitizations during the recent financial crisis," Review of Accounting Studies, Springer, volume 19, issue 2, pages 839-876, June, DOI: 10.1007/s11142-013-9265-4.
• Rong Huang & Carol A. Marquardt & Bo Zhang, 2014, "Why do managers avoid EPS dilution? Evidence from debt–equity choice," Review of Accounting Studies, Springer, volume 19, issue 2, pages 877-912, June, DOI: 10.1007/s11142-013-9266-3.