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

• Belenesi Marioara & Bogdan Victoria & Popa Dorina, 2013, "Measures Investingating The Characteristics Of Accounting In Knowledge-Based Economy. Study Regarding The Evolution Of The Romanian Ict Industry In 2007-2011," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 485-497, December.
• Bogdan Victoria & Popa Dorina & Belenesi Marioara, 2013, "Accounting In Knowledge-Based Economy. The Case Of The Romanian Ict Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 498-511, December.
• Tamasne Orban Ildiko, 2013, "METHODOLOGICAL ASPECTS OF AGRICULTURAL ENTERPRISESâ€(tm) INCOME CALCULATION," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 523-529, December.
• Hada Teodor & Marginean Radu, 2013, "Diagnosis Of Financial Position By Balance Sheet Analysis - Case Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 530-539, December.
• Mitu Ina & Tiron Tudor Adriana, 2013, "Public Sector Combinations: A New Challenge For Ipsasb," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 540-549, December.
• Nicolae Traian Cristin & Pepi Miticã, 2013, "Fair Value Versus Historical Cost In Forecast Of Income For Banking Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 550-558, December.
• Urban Bacher & Kai L. Stober, 2013, "Uhnwi In Emerging Markets – They Still Think, Act And Invest Differently," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 9, pages 481-492.
• Blazenka Hadrovic Zekic, 2013, "Accountants’ Perception Of Organizational Decline On An Example Of An Industrial Dinosaur," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 9, pages 755-765.
• Kazunori Miwa, 2013, "The Impact of Mandatory Disclosure on Information Acquisition: Theory and Experiment," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 13-01, Feb.
• Tanase Gabriela Lidia, 2013, "The Budgets’ Role in the Audit of Economic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1023-1028, May.
• Balan Ioana, 2013, "Approaching the Concept of Intangible Assets in the Context of the Knowledge Society," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1076-1080, May.
• Bãltãre?u Camelia, 2013, "Considerations Regarding The European System of National and Regional Accounts – ESA 1995," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1097-1101, May.
• Bunea-Bontaº Cristina Aurora, 2013, "Methods for Measuring the Impairment of Accounts Receivable," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1119-1124, May.
• Cãlean Ioana & Rof Leti?ia Maria, 2013, "Addressing the Concept of Performance and its Quantification in Romanian and French Vision," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1146-1150, May.
• Dima Florin-Constantin, 2013, "Accounting Normalisation Instruments and Sources," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1185-1188, May.
• Dima Florin-Constantin, 2013, "Measurement and Evaluation in Financial Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1189-1192, May.
• Dobre Florin & Vîlsãnoiu Daniel & Popa Adriana Florina, 2013, "Financial Reporting under XBRL and the Impact on the Financial Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1199-1203, May.
• Dobre Florin, & Popa Adriana Florina & Laura Brad, 2013, "Briefing in History of Audit and Financial Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1204-1209, May.
• Dumitru Valentin Florentin & Stãnilã Oana Georgiana & Jinga Gabriel, 2013, "Using the Information Technologies for the Human Resources Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1242-1247, May.
• Huian Maria Carmen, 2013, "Considerations on the Profile of Respondents to the Comment Letters Submitted for IFRS 9 Financial Instruments. Phase 1 and 2," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1288-1293, May.
• Ionete Toplicianu Selina & Toplicianu Valerica, 2013, "A Cost Radiography and the Premise of the Application of the ABC Method in Overnight Hospital Stay," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1304-1308, May.
• Lenghel Radu Dorin, 2013, "Views on the Internal Control System of Economic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1321-1326, May.
• Lenghel Radu Dorin, 2013, "Views on the Internal Control System of Public Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1327-1332, May.
• Manea Marinela – Daniela, 2013, "The Fair Value – between Theoretical Predictability and Practical Modeling within the Romanian Accounting Area. Case Study for the Societies within the Transportation Field in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1339-1344, May.
• Mihalache Anita, 2013, "Case Study on Export Accounting Based on Commission," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1372-1377, May.
• Munteanu Petricã, 2013, "Accounting Support Function for Supply Chain Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1394-1398, May.
• Nicolae Traian Cristin & Pepi Miticã, 2013, "Fair Value Accounting versus Historical Cost Accounting - the Impact on Financial Statement Presentation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1399-1404, May.
• Paºcu Ana-Maria, 2013, "Considerations Concerning the Quality of the Services Provided by Accounting Professionals in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1414-1419, May.
• Petrescu (Neacºu) Claudia-Maria & Vladaia (Vlad) Madalina Lucia & Nistor Ion, 2013, "Reorganization, a Possible Bridge over Bankruptcy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1432-1435, May.
• Radu Riana Iren & Mihalcea Lucean & Negoescu Gheorghe, 2013, "Cash-Flow Analysis Base of the Company's Performance Evaluation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1455-1460, May.
• Ruse Elena & Susmanschi Georgiana, 2013, "The Role of Cost Accounting in the Management of the Activity Center," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1471-1474, May.
• Spineanu-Georgescu Luciana, 2013, "Convergences and Divergences between Cash Flows and Cash Flows Company," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1501-1504, May.
• Tãnasã Florentin & Prodan-Palade Doina, 2013, "Case Study on the Accounting Policies Used by Companies Listed on the Bucharest Stock Exchange (BSE) Tier I," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1519-1523, May.
• Todea Nicolae & Udrea Ana Maria & Cioca Ionela Cornelia, 2013, "Effects of the Option "Fair Value" on the Entity's Financial Position and Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1524-1528, May.
• Tofãnicã Ramona-Ionela, 2013, "Profitability of the Banking System in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1529-1532, May.
• Trandafir Raluca-Andreea & Mirea Marioara, 2013, "The Analysis of the Economic and Financial Performance Based On the Rates of Return in Hospitality Industry Companies On the Romanian Seaside," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1537-1542, May.
• Þaicu Marian & Dumitru Mihaela, 2013, "Aspects Regarding the Relevance of the Performance Measurement Indicators," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1543-1548, May.
• Ungureanu Sebastian, 2013, "Performance Analysis on Intermediary Balance Management Panel," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1569-1574, May.
• Vlãdaia (Vlad) Mãdãlina-Lucia & Petrescu (Neac?u) Claudia-Maria, 2013, "Fair Value and Its Significance in Performance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1589-1592, May.
• ªerbãnescu Luminiþa & Þaicu Marian, 2013, "Usage of Business Intelligence Solutions for the Analysis of Deviations in the Use of the Standard Cost Method," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 658-662, May.
• Dicu Roxana-Manuela & Mardiros Daniela-Neonila, 2013, "The Influence of the Inflationary Phenomenon on the Financial Reporting of an EntityAbstract:In today’s business context, there is a need for understanding the economic imbalances which can affect the life of an entity. Also, we must emphasize the co," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 564-568, May.
• Isai Violeta & Radu Riana Iren, 2013, "Modalities of Financing and Acknowledgement in Accounting for the Worship Entities of RomaniaAbstract:Religion represents a social, but also an individual reality, which must be analyzed in the context of the society, in terms of the institutional pr," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 604-609, May.
• Kutsyk Petro, 2013, "Development of Internal Corporative Regulations and Accounting StandardsAbstract:It is noted that a national regulation for accounting firms is inappropriate. Good corporate governance is proved to be important to develop internal regulations and acc," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 615-620, May.
• Morariu Ana & Petroianu Grazia-Oana & Dãucianu (Avram) Mihaela, 2013, "The Predictive Analysis of Going Concern Business at the level of Economic EntitiesAbstract:Accounting estimations, predictions and evaluations need consistancy when applying accounting principles. The accounting principles represent a main element i," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 636-641, May.
• Nicolae Traian Cristin, 2013, "A Discussion of Fair Value Accounting and Accounting Measurement RegimesAbstract:Accounting is sometimes seen as a veil—as a mere detail of measurement—leaving the economic fundamentals unaffected. The validity of such a view would be overwhelming in," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 658-662, May.
• Radu Riana Iren & Isai Violeta, 2013, "The Interest of Shareholders in Terms of IFRS vs. U.S. GAAPAbstract:Found transfer to the emerging markets by investments, is requiring knowledge about the world’s two main accounting systems: Generally Accepted Accounting Principles (GAAP) and Inter," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 681-685, May.
• Stefan-Duicu Viorica Mirela & Stefan-Duicu Adrian, 2013, "Economic and Financial Analysis – Integrated Part of the Economic and Social Dimension through the Specter of the Positive Theory of AccountingAbstract:Financial analysis was always considered a reliable instrument for companies, knowing a multitude ," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 716-719, May.
• Tofãnicã Ramona-Ionela & Sãveanu Cristina, 2013, "The Romanian Banking System’s EfficiencyAbstract:This paper is a review of the literature on the concept of efficiency, especially in the banking system of our country expressing our opinion regarding the banking system in Romania at the beginning of," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 720-723, May.
• Ferrer García, Cristina & Laínez Gadea, José Antonio, 2013, "Detectando diferencias en la medición de la calidad del resultado: evidencia empírica para empresas españolas || Detecting Differences on the Earnings Quality Measurement: Empirical Evidence on Spanish Firms," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 16, issue 1, pages 5-28, December.
• Rubio Martín, Gracia & Rodríguez Paredes, Mercedes & Maroto Acín, Juan Antonio, 2013, "La escasa relevancia de la información contable sobre los activos intangibles en la valoración de las empresas innovadoras españolas: el caso de los sectores farmacéutico y biotecnológico || The Low Impact of Accounting Information about Intangible A," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 16, issue 1, pages 68-94, December.
• Hamzah Al-Mawali, 2013, "Performance consequences of management accounting system information usage in Jordan," Business and Economic Horizons (BEH), Prague Development Center, volume 9, issue 1, pages 22-31, April.
• Lalit Sharma & Pankaj Madan, 2013, "Affect of perceived barriers to entrepreneurship on the career choice decision of students: A study of Uttarakhand state, India," Business and Economic Horizons (BEH), Prague Development Center, volume 9, issue 2, pages 23-33, July.
• Sonja Brangewitz & Claus-Jochen Haake, 2013, "Cooperative Transfer Price Negotiations under Incomplete Information," Working Papers CIE, Paderborn University, CIE Center for International Economics, number 64, Jul.
• Mariana Radu, 2013, "The Impact of Depreciation on Costs," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 1, pages 251-260.
• Melinda Timea Fülöp, 2013, "Correlation Analysis of the Audit Committee and Profitability Indicators," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 1, pages 139-148.
• Mariana Man & Bogdan Răvaş, 2013, "Highlighting the Economic Information Circuit in the Tourism Entities," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 1, pages 183-190.
• Marilena-Roxana Zuca, 2013, "Controversy Regarding Items Evaluated in Financial Statements," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 1, pages 273-282.
• Valentin Burca & Teodor-Florin Cilan, 2013, "Multinational’s Influence in Decision to Adopt IAS/IFRS," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 1, pages 35-48.
• Maria Daniela Bondoc & Marian Ţaicu, 2013, "Expenses Analysis Based on Information Provided by the Profit and Loss Account – Company Performance Diagnosis Stage," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 1, pages 5-14.
• Marius Deac, 2013, "Romanian Accounting - A Tale of Two Standards," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 1, pages 89-98.
• Mirela Monea, 2013, "Information System of the Financial Analysis," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 2, pages 149-156.
• Bogdan Răvaş, 2013, "Study on Internal Control of Suppliers and Customers in a Construction Company," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 2, pages 213-220.
• Alice Emilia Ţinta, 2013, "The Influence of Accounting Policies over the Entities’ Result," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 2, pages 259-270.
• Marilena Roxana Zuca, 2013, "The Accounting Treatment of Asset Depreciation and the Impact on Result," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 2, pages 271-280.
• Gheorghe FATACEAN, 2013, "Extent of Judicial Accounting Expertise Wwithin the Production of Accounting Information," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 23-34, December.
• Paula Faria & Franscisco Vitorino Martins & Elísio Brandão, 2013, "Executive Compensation: Pay-for-Performance in High-Technology Firms," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 517, Dec.
• Paula Faria & Franscisco Vitorino Martins & Elísio Brandão, 2013, "The level of CEO compensation for the short and long-term - a view on high-tech firms," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 519, Dec.
• Singh, Ajay Kumar & Vasudeva, Sakshi, 2013, "Do Building Up of Values Matter? An Analysis of Ethical Values of Accounting Professionals and Unethical Reporting Practices in Accounting," MPRA Paper, University Library of Munich, Germany, number 40109.
• Dai, Lili & Ngo, Phong T. H., 2013, "Political Uncertainty and Accounting Conservatism: Evidence from the U.S. Presidential Election Cycle," MPRA Paper, University Library of Munich, Germany, number 43606, Jan.
• Staszkiewicz, Piotr W., 2013, "Mechanizm wczesnego ostrzegania firm inwestycyjnych
  [Early warning mechanism of bankruptcy for investment companies]," MPRA Paper, University Library of Munich, Germany, number 44290, Feb.
• Yim, Andrew, 2013, "Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment," MPRA Paper, University Library of Munich, Germany, number 44702, Mar.
• Di Gabriele, James & Ojo, Marianne, 2013, "Objectivity and independence: the dual roles of external auditors and forensic accountants," MPRA Paper, University Library of Munich, Germany, number 44954, Mar.
• Makarova, Oksana, 2013, "Організація Бухгалтерського Обліку У Суб'Єктів Малого Підприємництва
  [Organization of Small Business Accounting]," MPRA Paper, University Library of Munich, Germany, number 45015, Feb.
• Goshunova, Anna, 2013, "The impact of human capital accounting on the efficiency of English professional football clubs," MPRA Paper, University Library of Munich, Germany, number 45721, Feb.
• Ojo, Marianne, 2013, "Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty," MPRA Paper, University Library of Munich, Germany, number 46609, Apr.
• Ojo, Marianne, 2013, "Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty," MPRA Paper, University Library of Munich, Germany, number 47350, Apr.
• Iacob, Constanta & Karim, Abdelali Abdel, 2013, "Ce vrem să fie costul ?
  [What we want to be the cost?]," MPRA Paper, University Library of Munich, Germany, number 48606, Jul, revised 25 Jul 2013.
• Iacob, Constanta & Karim, Abdelali Abdel, 2013, "Peculiarities of management accounting in Libya," MPRA Paper, University Library of Munich, Germany, number 48636, Jul, revised 26 Jul 2013.
• Konchitchki, Yaniv, 2013, "Accounting and the Macroeconomy: The Case of Aggregate Price-Level Effects on Individual Stocks," MPRA Paper, University Library of Munich, Germany, number 52934.
• Irvine, Paul & Park, Shawn Saeyeul & Yildizhan, Celim, 2013, "Customer-base concentration, profitability and distress across the corporate life cycle," MPRA Paper, University Library of Munich, Germany, number 53886, Oct.
• Paliu-Popa, Lucia & Ecobici, Nicolae, 2013, "System of VAT Payable upon Receipt–Facility or Burden?," MPRA Paper, University Library of Munich, Germany, number 56104, Jun.
• Paliu-Popa, Lucia, 2013, "Imports of Goods on its Own with Payment at Sight Analyzed from an Accounting Perspective," MPRA Paper, University Library of Munich, Germany, number 56105, Nov.
• Paliu-Popa, Lucia, 2013, "Specificity of Accounting and Tax Treatments related to Triangular Foreign Trade Transactions," MPRA Paper, University Library of Munich, Germany, number 56182, Jan.
• Irvine, Paul & Park, Shawn Saeyeul & Yildizhan, Celim, 2013, "Customer-base concentration, profitability and distress across the corporate life cycle," MPRA Paper, University Library of Munich, Germany, number 58435, Oct.
• Santos-Cabalgante, Beatriz & Fidalgo-Cerviño, Esther & Santos-Cebrian, Mónica, 2013, "The Origins of the Spanish Railroad Accounting Model: A Qualitative Study of the MZA's Operating Account (1856-1874)," MPRA Paper, University Library of Munich, Germany, number 66109, Nov.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Ahmad, Hartini, 2013, "An Examination of Task Performance Fraud Risk Assessment on Forensic Accountant Knowledge and Mindset in Nigerian Public Sector," MPRA Paper, University Library of Munich, Germany, number 66647, Feb, revised Apr 2013.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2013, "Forensic Accounting Knowledge and Skills on Task Performance Fraud Risk Assessment: Nigerian Public Sector Experience," MPRA Paper, University Library of Munich, Germany, number 66676, revised 2013.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Yussof, Rushami Zien, 2013, "The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model," MPRA Paper, University Library of Munich, Germany, number 66774, revised 2013.
• Carmen Giorgiana Bonaci & Jiří Strouhal & Libuše Müllerová & Jaroslava Roubíčková, 2013, "The Corporate Governance Debate on Professional Ethics in the Accounting Profession," Central European Business Review, Prague University of Economics and Business, volume 2013, issue 3, pages 30-35, DOI: 10.18267/j.cebr.52.
• Miloslav Janhuba, 2013, "Accounting theory and praxis teaching at the University of Economics Prague 1953-2013
  [Výuka teorie i praxe účetnictví na VŠE v Praze 1953-2013]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 2, pages 96-105, DOI: 10.18267/j.cfuc.343.
• Jana Skálová & Marcela Žárová, 2013, "Czech National Accounting Board
  [Národní účetní rada a její vliv na české účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 3, pages 6-19, DOI: 10.18267/j.cfuc.347.
• Marie Zelenková, 2013, "Usage of the equity method in the group containing both direct and indirect relationships between the entities
  [Použití ekvivalenční metody ve skupině obsahující přímé i nepřímé propojení účetních jednotek]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 3, pages 49-61, DOI: 10.18267/j.cfuc.356.
• Ladislav Šiška, 2013, "The Relation between Controllership and Managerial Accounting
  [Vztah disciplín controlling a manažerské účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 3, pages 73-83, DOI: 10.18267/j.cfuc.361.
• Jana Gláserová, 2013, "The Proposal to Create the Czech Accounting Standards - Interim Financial Reporting
  [Podnět k vytvoření českého účetního standardu - mezitímní účetní výkaznictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 3, pages 84-98, DOI: 10.18267/j.cfuc.372.
• Jana Fibírová, 2013, "The Concept of Budgeting in the non stable market environment
  [Koncepce rozpočetnictví v nestabilním tržním prostředí]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 3, pages 99-109, DOI: 10.18267/j.cfuc.373.
• Hana Vomáčková, 2013, "The Valuation and Revaluation Issues of Mergers and Spin-Off of Companies and Cooperatives in Financial Accounting in Czech Republic
  [Oceňování a přeceňování při přeměnách (fúzích a rozdělování) obchodních společností a družstev v účetnictví v Čes," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 3, pages 110-113, DOI: 10.18267/j.cfuc.374.
• Barbora Janasová, 2013, "Assessment of the New IASB Lease Accounting Model from Lessees Perspectives
  [Vyhodnocení přístupu k nové standardizaci leasingu podle IASB]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 4, pages 110-127, DOI: 10.18267/j.cfuc.359.
• Jiřina Bokšová & Monika Randáková, 2013, "Do Firms in Insolvency Proceedings Publish Their Financial Statements?
  [Zveřejňují podniky, které procházejí insolvenčním řízením, své účetní závěrky?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 4, pages 164-171, DOI: 10.18267/j.cfuc.364.
• Artur Rutkouski, 2013, "Customer´s Profitability and Payment Conditions of a Trade Relation
  [Ziskovost zákazníka a platební podmínky obchodního vztahu]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 4, pages 172-182, DOI: 10.18267/j.cfuc.365.
• Libuše Šoljaková, 2013, "Relation between Strategic Management Accounting and Strategic Management
  [Vztah strategického manažerského účetnictví a strategického managementu]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 4, pages 183-190, DOI: 10.18267/j.cfuc.366.
• Miroslav Brabec, 2013, "Internal Company Bank
  [Vnitropodniková banka v roce 2013]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 4, pages 200-204, DOI: 10.18267/j.cfuc.368.
• Miroslav Brabec, 2013, "Information Base for Common Decision-Making Role in the Management of Business Entities
  [Informační základna pro běžné rozhodovací úlohy v řízení podnikatelských subjektů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 4, pages 205-212, DOI: 10.18267/j.cfuc.369.
• Ondřej Matyáš, 2013, "Price Setting and the Role of Management Accounting for Service Provided by Not-For-Profit Non-Governmental Organizations
  [Proces stanovení ceny a role manažerského účetnictví v něm pro služby poskytované nestátními neziskovými organizacemi]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 4, pages 213-219, DOI: 10.18267/j.cfuc.370.
• Ondřej Matyáš, 2013, "Managing exchange rate risk in not-for-profit non-governmental organizations
  [Využití rozpočtů pro řízení nestátních neziskových organizací]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 4, pages 220-228, DOI: 10.18267/j.cfuc.371.
• Petr Vacek, 2013, "Cost Allocation Among Customers in Corporate Banking," Ekonomika a Management, Prague University of Economics and Business, volume 2013, issue 3, pages 52-61.
• Vladimír Zelenka & Marie Zelenková, 2013, "From the Germanic to the Soviet Accounting System (History of Czechoslovak Accounting after the World War Two)," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2013, issue 1, pages 67-84, DOI: 10.18267/j.efaj.96.
• Simona Jirásková & Jan Molín, 2013, "Impact of the IFRS Adoption for Tax Purposes in the Czech Tax Collection," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2013, issue 2, pages 46-60, DOI: 10.18267/j.efaj.100.
• Michal Bobek, 2013, "Provisions in Metallurgical Industry and Financial Crisis," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2013, issue 2, pages 61-79, DOI: 10.18267/j.efaj.101.
• Vladimír Zelenka & Marie Zelenková, 2013, "From the Soviet to the French Accounting System (History of Czechoslovak Accounting before collapse of communist regime and then before division of Czechoslovakia)," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2013, issue 2, pages 7-20, DOI: 10.18267/j.efaj.98.
• Marcela Žárová, 2013, "Changes in EC Directives and Impact on Presentation of Financial Statements in the Czech Republic," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2013, issue 2, pages 21-45, DOI: 10.18267/j.efaj.99.
• Libor Vašek & Marek Filinger, 2013, "Influence of Internally Generated Intangible Assets on Financial Statements Prepared in Accordance with IFRS," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2013, issue 3, pages 10-23, DOI: 10.18267/j.efaj.104.
• Bohumil Král & Libuše Šoljaková, 2013, "Business Environment Changes and its Influence on Managerial Accountants' and Controllers' Professional Competence: Empirical Study," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2013, issue 3, pages 94-115, DOI: 10.18267/j.efaj.109.
• Jiřina Bokšová & Monika Randáková, 2013, "Reporting of Gross Written Premium in the Selected European Countries," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2013, issue 3, pages 133-142, DOI: 10.18267/j.efaj.111.
• Miloslav Janhuba, 2013, "Účetnictví a jeho místo ve vědě a výuce na Vysoké škole ekonomické v Praze
  [Accounting and Its Place in Science and Teaching in the University of Economics, Prague]," Politická ekonomie, Prague University of Economics and Business, volume 2013, issue 4, pages 568-580, DOI: 10.18267/j.polek.917.
• Marian TAICU, 2013, "Considerations Regarding The Implementation Of A Performance Management System In Private Hospitals," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 12, issue 1, pages 72-84.
• Muhsin Celik & Dundar Kok, 2013, "The Validity of Cost Stickiness in Turkey: A Panel Data Analysis in Istanbul Stock Exchange (ISE)," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 4, issue 4, pages 1-37.
• Orhan Bozkurt & Mehmet İslamoğlu & Yaşar Öz, 2013, "Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards," Journal of Economics, Finance and Administrative Science, Universidad ESAN, volume 18, issue 34, pages 16-23.
• Mohamed Boujelbene, 2013, "The impact of intellectual capital disclosure on cost of equity capital: A case of French firms," Journal of Economics, Finance and Administrative Science, Universidad ESAN, volume 18, issue 34, pages 45-53.
• Habib Jouber, 2013, "Are over-paid Chief Executive Officers better innovators?," Journal of Economics, Finance and Administrative Science, Universidad ESAN, volume 18, issue 35, pages 63-71.
• 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 test?”," 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.
• Yaniv Konchitchki, 2013, "Accounting and the Macroeconomy: The Case of Aggregate Price-Level Effects on Individual Stocks," Financial Analysts Journal, Taylor & Francis Journals, volume 69, issue 6, pages 40-54, November, DOI: 10.2469/faj.v69.n6.3.
• 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 hacen -]," 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.