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

• Jean Bédard & Lucie Courteau, 2013, "Benefits and Costs of Auditor's Assurance: Evidence from the Review of Quarterly Financial Statements," BEMPS - Bozen Economics & Management Paper Series, Faculty of Economics and Management at the Free University of Bozen, number BEMPS11, Jul.
• Lucie Courteau & Jennifer L. Kao & Yao Tian, 2013, "Does Accrual Management Impair the Performance of Earnings-Based Valuation Models?," BEMPS - Bozen Economics & Management Paper Series, Faculty of Economics and Management at the Free University of Bozen, number BEMPS12, Jul.
• Dominique Dufour & Gregory Heem, 2013, "La valorisation des instruments financiers dans les banques européennes entre 2009 et 2011 : valeurs de marché ou valeurs issues de modèles ?," Revue d'économie financière, Association d'économie financière, volume 0, issue 4, pages 317-338.
• Snezana Popovčić-Avrić & Vule Mizdraković & Marina Đenić, 2013, "Analysis of Financial Structure of the Serbian Banking Sector: Impact of the Financial Crisis," Journal of Central Banking Theory and Practice, Central bank of Montenegro, volume 2, issue 2, pages 81-92.
• Jan Thomas Martini & Rainer Niemann, 2013, "The Impact of Taxation on International Assignment Decisions - A Principal-Agent Approach," CESifo Working Paper Series, CESifo, number 4323.
• Kremena Bachmann & Thorsten Hens, 2017, "Earnings Management and Managerial Compensation," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 17-77, Dec.
• Pierre Bonetti & Antonio Parbonetti & Michel Magnan, 2013, "The Influence of Country- and Firm-Level Governance on Financial Reporting Quality: Revisiting the Evidence," CIRANO Working Papers, CIRANO, number 2013s-03, Jan.
• Robert D. Cairns, 2013, "The fundamental problem of accounting," Canadian Journal of Economics, Canadian Economics Association, volume 46, issue 2, pages 634-655, May, DOI: 10.1111/caje.12026.
• Anca-Simona HROMEI, 2013, "Motive De Realizare A Fuziunii Societăţilor Comerciale Şi Impactul Acestor Operaţiuni," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 34-40, February.
• Carmen NISTOR & Monica PUIU & Anca Simona HROMEI, 2013, "Combaterea Fraudelor In Fuziunea Dintre Societatile Transfrontaliere," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 47-53, February.
• Olga N. PLEȘCO, 2013, "Limitele Informaționale Ale Situațiilor Financiare În România," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 54-62, February.
• Monica PUIU & Carmen NISTOR, 2013, "Combaterea Fraudelor Prin Folosirea Tehnologiilor Informationale. E-Documentul Justificativ…..O Solutie???," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 63-69, February.
• Mihai SAVIN, 2013, "Noi Dimensiuni Ale Măsurării Şi Analizei Performanţei Economico-Financiare În Contextul Guvernanţei Bazată Pe Pieţele Financiare," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 84-97, February.
• Ludmila D. SOBOL, 2013, "Provocări Implicate De Evaluarea Companiilor," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 98-107, February.
• Elena CHIȚIMUȘ, 2013, "Prețurile De Transfer – O Problemă De Actualitate," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 28, pages 29-33, August.
• Carmen NISTOR & Monica PUIU, 2013, "Influența Societăților Multinaționale Asupra Contabilității În România," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 28, pages 47-53, August.
• Florentin-Emil TANASĂ, 2013, "Natura Și Impactul Riscului De Fraudă Asupra Companiilor," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 28, pages 84-97, August.
• Mihai C. SAVIN, 2013, "Methods of optimizing corporate governance performance," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 29, pages 313-320, October.
• Florin-Constantin DIMA, 2013, "Calculation Of Company Costs Through The Direct-Costing Calculation Method," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 15-21, May.
• Laura – Maria POPESCU & Ileana NISULEȘCU, 2013, "Mitigation In The Banking System In The Context Of Integration In The European Union," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 31-35, May.
• Elena Monica SABĂU & Cleopatra ȘENDROIU & Florinel Marian SGARDEA, 2013, "Corporate antifraud strategies – Ethics culture and occupational integrity," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 59-65, November.
• Monica PUIU & Carmen NISTOR, 2013, "Combating Fraud With Information Technologies. E-Accounting Document … A Solution?," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 83-89, July.
• Ioana-Diana BUFAN, 2013, "The Role Of Budgeting In The Management Process: Planning And Control," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 16-37, June.
• Elena CHIȚIMUȘ, 2013, "Transfer Pricing–A Present-Day Issue," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 262-266, June.
• Csongor CSŐSZ, 2013, "Tangible Assets Revaluation Policy At Entities Listed On The Bucharest Stock Exchange - Tier Ii," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 46-58, June.
• Anca-Simona HROMEI, 2013, "Reasons For Mergers And Their Impact On Companies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 82-88, June.
• Izabella KRÁJNIK & Endre GÖNCZ, 2013, "The Romanian Accounting Field Of Benefits Framework," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 89-96, June.
• Izabella KRÁJNIK & Laura OLTEANU, 2013, "Tendencies And Challenges Of Employee Benefits Accounting," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 285-291, June.
• Radu Mărginean, 2013, "THE COST MANAGEMENT BY APPLYING THE STANDARD COSTING METHOD IN THE FURNITURE INDUSTRY-Case study," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 97-105, June.
• Marius Nicolae MICULESCU, 2013, "Cost Type Information - Efficiency Result Of Information Provided By Management Accounting," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 114-119, June.
• Carmen NISTOR & Monica PUIU, 2013, "Multinationals Enterprises Influence On Accounting In Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 310-316, June.
• Carmen NISTOR & Monica PUIU & Anca Simona HROMEI, 2013, "Combating Fraud In Cross-Border Merger Of Companies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 120-125, June.
• Adriana Florina POPA & Andreea Gabriela PONORICA & Oana Georgiana STANILA, 2013, "Impact Of Ifrs Adoption On Romanian Companies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 2, pages 241-250, October.
• Ioan RADU & Elena Monica SABĂU & Cleopatra ȘENDROIU, 2013, "Mapping Fraud Risk in Financial Audit – Sales Operations," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 2, pages 272-281, October.
• José Joaquín Ortiz Bojacá, 2013, "¿Es necesaria y posible una teoría general para estructurar la ciencia contable?," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Rubiela Jiménez Aguirre, 2013, "Contabilidad: entre la responsabilidad social y el interés público," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Ignacio Velez-Pareja, Joseph Tham Rauf Ibragimov & Ignacio V√©lez-Pareja & Joseph Tham, 2013, "Mejora de la Medici√≥n del Desempeno con el VEA (EVA) Operativo Y Total (Sharpening Performance Measurement with the Operating and Total EVA)," Proyecciones Financieras y Valoración, Master Consultores, number 10720, Mar.
• Ignacio Velez-Pareja, Joseph Tham Rauf Ibragimov & Ignacio V√©lez-Pareja & Joseph Tham, 2013, "EVA Performance Measurement is Faulty: So You May Be Persuaded to Switch to a Robust OEVA-TEVA Alternative," Proyecciones Financieras y Valoración, Master Consultores, number 10721, Feb.
• DEHEZ, Pierre, 2013, "Cooperative provision of indivisible public goods," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2454, Jan, DOI: 10.1007/s11238-012-9311-x.

2012

• Muhiddin Pulatov, 2012, "System Analysis Of Intellectual Property Indicators Of Financial Statements," European Journal of Business and Economics, Central Bohemia University, volume 6, issue 0, pages 15-161:6, September, DOI: 10.12955/ejbe.v6i0.135.
• Cătălina Gorgan & Vasile Gorgan & Valentin Florentin Dumitru & Ileana Cosmina Pitulice, 2012, "The Evolution of the Accounting Practices During the Recent Economic Crisis: Empirical Survey Regarding the Earnings Management," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 14, issue 32, pages 550-562, June.
• Agárdi, Éva & Szabó, Anett Krisztina & Tégla, Zsolt, 2012, "A Dél–Alföldi Régió Zöldség-Önellátásának Logisztikai Kérdései," Acta Carolus Robertus, Karoly Robert University College, volume 2, issue 01, pages 1-9, DOI: 10.22004/ag.econ.173628.
• Szabóné Nagy, Éva & Baranyi, Aranka & Taralik, Krisztina, 2012, "Egy Takarékszövetkezet Gazdálkodásának Elemzése Különös Tekintettel Az Eszközminőség Alakulására," Acta Carolus Robertus, Karoly Robert University College, volume 2, issue 01, pages 1-10, DOI: 10.22004/ag.econ.173640.
• Lips, Markus, 2012, "Joint Cost Allocation by Means of Maximum Entropy," 2012 Conference, August 18-24, 2012, Foz do Iguacu, Brazil, International Association of Agricultural Economists, number 126675, Aug, DOI: 10.22004/ag.econ.126675.
• Mari-Vidal, Sergio & Segui-Mas, Elies & Marin-Sanchez, Maria del Mar & Mateos-Ronco, Alicia, 2012, "Assessing the usefulness of accounting information as an instrument to predict business failure in Spanish cooperatives," 2012 Conference, August 18-24, 2012, Foz do Iguacu, Brazil, International Association of Agricultural Economists, number 128561, DOI: 10.22004/ag.econ.128561.
• Andra Cornean & Ioana Bufan, 2012, "Evolution In Time Of An Economic Entity’S Performance," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 40, pages 112-115.
• Niculina Rosu-Hamzescu, 2012, "Aspects Of The International Financial Reporting Standards And The Ias Governing In Global Context," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 40, pages 75-82.
• Ion Ionescu, 2012, "The Costs And The Management Of The Firm," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 111-120.
• Veronel Avram & Mihaela Dutescu, 2012, "Considerations Upon Sampling In The Field Of Financial Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 121-128.
• Anca Antoaneta Varzaru, 2012, "An Operational Model To Analyze The Evolution Of Wage Bill For Smes In Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 129-136.
• Bogdan Ravas, 2012, "The Advantages Of Treating Indirect Costs By The Abc Method Also In The Tourism Units," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 137-142.
• Niculina Rosu-Hamzescu, 2012, "Aspects Of The International Financial Reporting Standards And The Ias Governing In Global Context," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 143-150.
• Raluca Florentina Cretu & Ion Anghel, 2012, "Evaluation Of The Real Estate Properties - Novelties Within The Cost Approach Method Of Assets," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 15-22.
• Bogdan Ravas, 2012, "Preparing The Implementation Of The Abc System In The Tourismunits," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 167-174.
• Liliana Puican & Greti Daniela Togoe, 2012, "Annual Financial Statements - Instrument Used In The Management Of Economic Entities," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 175-180.
• Mihaela – Andreea Nastasie, 2012, "Considerations On The Pay System And Social Security In Spain," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 181-186.
• Mihaela Popa, 2012, "Accounting Policies And Options Regarding Tangible Assets' Evaluations," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 191-196.
• Cristiana Bogdanoiu, 2012, "Calculation Methods Used In The Dairy Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 197-203.
• Mihaela Popa, 2012, "Creative Accounting From True And Fair View To Fiscal Fraud," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 204-209.
• Constantin Camelia & Marian Gaman, 2012, "Case Study Cost Calculation In The Medical Dental Services Area," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 210-219.
• Oana Staiculescu & Angel-Cristian Staiculescu, 2012, "Providing Quality – A Key To Success," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 220-225.
• Cristiana Bogdanoiu, 2012, "Conceptual And Legal Framework For The Organization Of Management Accounting And Cost Calculation In Industry Of Manufacturing Dairy Products," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 231-238.
• Marian Taicu, 2012, "Considerations On The Organization Of The Management Accounting System In Bakery Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 239-244.
• Marioara Avram & Greti Daniela Togoe, 2012, "Professional Accountants’ Ethics In The Context Of Corporate Governance," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 245-250.
• Iuliana Mariana IONESCU & Bogdan Stefan IONESCU & Florin MIHAI, 2012, "Improving The Learning Methodology For The Higher Accounting Education In Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 31-48.
• Marian Taicu, 2012, "Information On The Cost And Managerial Decisions In The Companies In The Baking Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 49-54.
• Ion Anghel & Raluca Florentina Cretu, 2012, "Estimation Of The Capitalization Rate In Real Estate Property Analysis And Appraisal," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 5-14.
• Marioara Avram & Serju Dumitrescu & Alexandru Avram, 2012, "The Protection And The Access To The Financial Information From The Perspective Of The Financial Control," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 55-64.
• Melania Elena Miculeac, 2012, "Management And Analysis Of Financial Added Value Based On Economic Principles," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 40, pages 118-127.
• Maria Sandu, 2012, "The Accountant And Fiscal Point Of Viev Concerning Some Of The Tva Paying Persons Obligations," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 40, pages 205-214.
• Magdalena MIHAI & Cristian DRAGAN & Valeriu BRABETE & Adriana IOTA, 2012, "Considerations concerning the influence of foreign trade activities on getting financial and accounting information," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 14, pages 74-78, December.
• Sorin-Constantin Deaconu, 2012, "Accounting Treatments Regarding Costs And Income Of Non-Patrimonial Entities," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 18, pages 23-28, April.
• Stănculescu Mimi-Florina, 2012, "Introduction Of The Euro," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 18, pages 109-112, April.
• Erika Kulcsár, 2012, "Quantitative Research On Real Possibilities Of (Re)Development Of Tourism In The Resort Malnaş Băi," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 18, pages 208-213, April.
• Partenie Dumbravă & Márton Albert & Csősz Csongor, 2012, "Tangible Assets Revaluation And The Fair View," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 18, pages 50-61, April.
• Letiția Maria Rof, 2012, "Advanced Costing Methods And Their Utility In Organizing Management Accounting," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 18, pages 62-69, April.
• Assist. Alina Rusu, 2012, "National And International Perspectives On The Quality Of Accounting Information38," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 18, pages 70-81, April.
• Iuliana Cenar, 2012, "Coordinates Of Short-Term Benefits Granted To Academics," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 14, pages 1-1.
• Dan Dacian Cuzdriorean & Dumitru MatiÅŸ, 2012, "The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 14, pages 1-2.
• Adrian GroÅŸanu & Paula Ramona RăchiÅŸan & Sorin Romulus Berinde, 2012, "Creative Accounting, An Expression Of The Disconnection Between Accounting And Taxation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 14, pages 1-5.
• Dumitru MatiÅŸ & Alina Beattrice Vladu & Dan Dacian Cuzdriorean, 2012, "Creative Disclosure - Feature Of Creative Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 14, pages 1-6.
• Alina PuÅ£an & Dan Ioan Topor & Maria Gheorghian, 2012, "Cognitive Meanings Of Management Control In Estimating The Degree For Achieving The Strategy," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 14, pages 1-7.
• Lavinia Minodora Takacs, 2012, "The Value Relevance Of Earnings In A Transition Economy: Evidence From Romanian Stock Market," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 14, pages 1-8.
• Alina Beattrice Vladu & Dumitru MatiÅŸ & Oriol Amat Salas, 2012, "True And Fair View And Creative Accounting Conceptual Delimitations Based On Papineau`S Tree Methodology," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 14, pages 1-9.
• Carmen-Alexandra Baltariu & Andreea Cîrstea, 2012, "Harmonization Of Goodwill Reporting Practice In The Consolidated Financial Statements Of Romanian Groups," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-1.
• Dumitru MatiÅŸ & Sorana Mihaela Mănoiu & Carmen Giorgiana Bonaci, 2012, "Corporate Governance And The Financial Reporting Process," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-10.
• Tamas Attila Szora & JoldoÅŸ (Udrea) Ana-Maria & Dobra Iulian & Turta Irina, 2012, "The Principle Of Business Continuity In Terms Of Financial Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-13.
• Sorin Briciu & Constantin Groza & Alina PuÅ£an, 2012, "Small Business Development During The Crisis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-2.
• Sorinel CăpuÅŸneanu & Cristian-Marian Barbu & Hassan Danial Aslam, 2012, "New Dimensions Of Performance Measurement," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-3.
• Iuliana Cenar, 2012, "Call For Professional Judgment Policy And Accounting Estimates Changes Within Public Institutions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-4.
• Florin Mihai & Bogdan Stefan Ionescu & Iuliana Mariana Ionescu & Laura Tudoran, 2012, "It&C Applications In Cabinets Of Accounting Expertise: Theoretical And Empirical Exploration," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-7.
• Diana MureÅŸan, 2012, "Retrospective Of Financial Reporting On Capital Market," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-8.
• Dan Topor & Sorinel CăpuÅŸneanu & Alina PuÅ£an, 2012, "Evolution And Performance Analysis For Wine Entities In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-9.
• Maria RADU, 2012, "Corporate Governance, Internal Audit and Environmental Audit - The Performance Tools in Romanian Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 1, pages 112-130, March.
• Stefan BUNEA & Marian SACARIN & Mihaela MINU, 2012, "Romanian Professional Accountants’ Perception on the Differential Financial Reporting for Small and Medium-Sized Enterprises," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 1, pages 27-43, March.
• Ahmet TUREL & Asli TUREL & Belverd E. NEEDLES, Jr., 2012, "Financial Characteristics of High Performance Companies in Turkey: A Comparative Analysis of Stable Economy in the Financial Crisis Era," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 1, pages 4-26, March.
• Pavel NASTASE & Simona Felicia UNCHIASU, 2012, "Assessment of the IT Governance Perception within the Romanian Business Environment," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 1, pages 44-55, March.
• Andrei STANCIU & Florin MIHAI & Ofelia ALECA, 2012, "Social Networking as an Alternative Environment for Education," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 1, pages 56-75, March.
• Nadia ALBU & Camelia Iuliana LUNGU, 2012, "A Profile of JAMIS Publications between 2006 and 2012. Reflections on the Journey towards Internationalization," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 141-162, June.
• Catalin Nicolae ALBU & Serban TOADER, 2012, "Bridging the Gap between Accounting Academic Research and Practice: Some Conjectures from Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 163-173, June.
• Mihaela IONASCU & Ion IONASCU, 2012, "The Use of Accounting Information by Financial Analysts in Emergent Markets: The Case of Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 174-186, June.
• Razvan NAN, 2012, "Comments on “The Use of Accounting Information by Financial Analysts in Emergent Markets: The Case of Romania”," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 187-190, June.
• Madalina GIRBINA & Mihaela MINU & Stefan BUNEA & Marian SACARIN, 2012, "Perceptions of Preparers from Romanian Banks Regarding IFRS Application," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 191-208, June.
• Andrei DOCHIA, 2012, "Comments on “Perceptions of Preparers from Romanian Banks Regarding IFRS Application”," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 209-212, June.
• Diana Elisabeta BALACIU & Victoria BOGDAN & Ioana Teodora MESTER & Dana GHERAI, 2012, "Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 213-238, June.
• Tal LAHAV, 2012, "Comments on “Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices”," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 239-242, June.
• Costel ISTRATE, 2012, "Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 243-263, June.
• Clemente KISS, 2012, "Comments on “Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets”," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 264-266, June.
• Ionel-Alin IENCIU, 2012, "The Relationship between Environmental Reporting and Corporate Governance Characteristics of Romanian Listed Entities," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 267-294, June.
• Gheorghita DIACONU, 2012, "Comments on “The Relationship between Environmental Reporting and Corporate Governance Characteristics of Romanian Listed Entities”," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 2, pages 295-297, June.
• Selena AURELI & Federica SALVATORI, 2012, "An Investigation on Possible Links between Risk Management, Performance Measurement and Reward Schemes," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 3, pages 306-334, September.
• Raida CHAKROUN & Hamadi MATOUSSI, 2012, "Determinants of the Extent of Voluntary Disclosure in the Annual Reports of the Tunisian Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 3, pages 335-370, September.
• Insaf OUERTANI & Salma DAMAK AYADI, 2012, "Auditor Engagement Decision: An Exploratory Study in the Tunisian Context," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 3, pages 371-390, September.
• Iulia JIANU & Ionel JIANU, 2012, "The Told and Retold Story of Romanian Accounting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 3, pages 391-423, September.
• Ali. A. AL. ZOUBI & Naser. Y. AL. ZOUBI, 2012, "The Adequacy of Accounting Mandatory Disclosure under the Global Financial Crisis. A Field Study in Jordan," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 3, pages 424-441, September.
• Uwalomwa UWUIGBE & Jimoh JAFARU & Anijesushola AJAYI, 2012, "Dividend Policy and Firm Performance: A Study of Listed Firms in Nigeria," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 3, pages 442-454, September.
• Mihaela IONASCU, 2012, "Fair Value Measurements and Earnings Forecasts Accuracy: Evidence for Romanian Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 4, pages 532-544, December.
• Adriana - Sofia DUMITRESCU, 2012, "Intangible Assets: Are These Resources Sufficiently Visible and Properly Controlled?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 4, pages 545-563, December.
• Gholamreza ZANDI & Alireza SHAHABI, 2012, "The Impact of Direct Benefits of Control on the Price Informative Value of Voluntary Information Disclosure: An Empirical Study of the Iranian Public Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 4, pages 564-586, December.
• Xuguang Sheng & Orie Barron & Maya Thevenot, 2012, "Information Environment and the Cost of Capital: A New Approach," Working Papers, American University, Department of Economics, number 2012-12, DOI: 10.17606/8y8r-1225.
• Sezen Cubukcu, 2012, "A Situation Analysis Related To Ethics Education In Accordance With International Accounting Education Standards Board’S Regulations," Anadolu University Journal of Social Sciences, Anadolu University, volume 12, issue 1, pages 103-116, March.
• Nistor Cristina Silvia & Cistea Andreea, 2012, "The Implications Of Economic Globalization On Accounting Case Study Of Romania," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 21, issue 1, pages 203-216, june.
• Diana Eerma & Peter Friedrich & Lorena Mosnja Skare, 2012, "A Standard Framework Of Social Accounting €“ The Possibilities Of Integration Into Traditional Accounting System Of Higher Education Institutions," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 21, issue 1, pages 279-314, june.
• Hrvoje Percevic & Mirjana Hladika, 2012, "The Impact Of Accounting Treatment Of Financial Instruments Subsequently Measured On The Financial Position And Profitability Of The Croatian Banking Sector," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 21, issue 2, pages 663-692, december.
• Bosko Katic & Jelena Vidovic, 2012, "Shortcomes Of Application Of Goverment Accounting In Medical Institutions €“ Example Of Zadar General Hospital," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 21, issue 2, pages 777-794, december.
• Liliana Fratini Passi, 2012, "E-invoicing, new trends in Italy and worldwide," BANCARIA, Bancaria Editrice, volume 2, pages 73-86, February.
• Liliana Fratini Passi, 2012, "E-invoicing and new processes and services in the Italian banking industry," BANCARIA, Bancaria Editrice, volume 10, pages 108-116, October.
• Erkki K. Laitinen, 2012, "Profitability, Growth, and Different Flow Ratio Concepts: Implications for Failing Firms," Review of Economics & Finance, Better Advances Press, Canada, volume 2, pages 112-130, November.
• Antonio Somoza Lopez, 2012, "Una aproximacion a la manipulacion de los resultados en las PYMES espanolas," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 276.
• Fanya Filipova, 2012, "Problems in Defining the Essence and Scope of Financial Accounting," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 116-137.
• Carmen Giorgiana Bonaci & Alin Ionel Ienciu & Razvan V. Mustata & Dumitru Matis, 2012, "The Particular Case Of Smes Regarding Financial Reporting And Accounting For Investment Property," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Ioan Pop, 2012, "Taxation, Internationalization And Fiscal Harmonization," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Bojan Đorđević & Mira Đorđević & Dragiša Stanujkić, 2012, "Investor Relations On The Internet: Analysis Of Companies On The Serbian Stock Market," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 57, issue 193, pages 113-136, April- Ju.
• Dejan Malinić & Vlade Milićević, 2012, "The Financial And Structural Capabilities Of Key Infrastructure Sectors In Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 57, issue 195, pages 7-42, October -.
• BADOI Mariana & BRINZA Diana, 2012, "Legal Considerations Regarding The Introduction And Implement Of The Proposed `Financial Transaction Tax` On Pension Funds. Impact On Transaction Costs," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 0, issue 1, pages 75-81.
• Cristina Aurora BUNEA-BONTAS, 2012, "Theoretical And Practical Considerations Regarding The Cost Calculation Using Direct Costing," Management Strategies Journal, Constantin Brancoveanu University, volume 18, issue 4, pages 35-39.
• Jesse Edgerton, 2012, "Investment, accounting, and the salience of the corporate income tax," Working Papers, Oxford University Centre for Business Taxation, number 1230.
• Philippe Danjou, 2012, "Normes comptables et création de valeur," Revue d'économie financière, Association d'économie financière, volume 0, issue 2, pages 205-226.
• Didier Janci, 2012, "Pourquoi des politiques d'incitation à l'investissement de long terme ?," Revue d'économie financière, Association d'économie financière, volume 0, issue 4, pages 151-168.
• Michel Aglietta & Sandra Rigot, 2012, "Investisseurs à long terme, régulation financière et croissance soutenable," Revue d'économie financière, Association d'économie financière, volume 0, issue 4, pages 189-200.
• Teresa Duarte Atoche & Jos� �ngel P�rez L�pez & Jos� Antonio Cam��ez Ruiz, 2012, "Estudio de los gastos de I+D: un análisis empírico en el sector del automóvil," Estudios Gerenciales, Universidad Icesi.
• Fabián Leonardo Quinche Martín, 2012, "El potencial de los estudios retóricos en la investigación contable," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Jorge Alexander Rodríguez Otálora, 2012, "Apuntes de economía ortodoxa a la regulación contable, elementos para la comprensión y critica de las normas contables," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• José Juan Déniz Mayor & María Concepción Verona Martel, 2012, "Modelos causales de indicadores en la información corporativa sobre sostenibilidad," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Rauf Ibragimov & Ignacio Velez Pareja & Jospeh Tham, 2012, "Value Added to Invested Capital (VAIC): New Financial Performance Metric and Valuation Tool," Proyecciones Financieras y Valoración, Master Consultores, number 9600, May.