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

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," 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," 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," 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," 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," 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," 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," 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," 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”," 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," 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”," 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," 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”," 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," 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”," 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," 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”," 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," 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," 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," 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," 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," 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," 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," 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?," 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," 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.
• Carlo Alberto Magni, 2012, "The Internal-Rate-of-Return approach and the AIRR paradigm: A refutation and a corroboration," Proyecciones Financieras y Valoración, Master Consultores, number 10084, Nov.
• Felipe Mejia-Pelaez, James W. Kolari Ignacio Velez-Pareja & Felipe Mejia-Pelaez & James W. Kolari, 2012, "Blind Man's Buff: On the Search of the Optimal Capital Structure," Proyecciones Financieras y Valoración, Master Consultores, number 10722, Aug.
• Lambrecht, Bart & Acharya, Viral, 2012, "A Theory of Income Smoothing When Insiders Know More Than Outsiders," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 8729, Jan.
• Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012, "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Grenoble Ecole de Management (Post-Print), HAL, number hal-00690933, May.
• Hervé Stolowy & J. Richard, 2012, "Le bilan d'une nation selon la Banque Mondiale, IFRS et comptabilité environnementale," Post-Print, HAL, number hal-00712068.
• Hervé Stolowy & Jean-François Casta, 2012, "De la qualité comptable : mesure et enjeux," Post-Print, HAL, number hal-00712069.
• Hervé Alexandre & Julien Clavier, 2012, "Passage Obligatoire Aux Normes Comptables Ias/Ifrs, Contraintes En Liquidite Et Rationnement Du Credit : Une Etude Empirique Dans L'Industrie Bancaire Europenne," Post-Print, HAL, number hal-00936624, May.
• Jean-François Casta & Hervé Stolowy, 2012, "De la qualité comptable : mesure et enjeux," Working Papers, HAL, number halshs-00679999.
• Uemura, Hiroshi & 上村, 浩, 2012, "The relationship between Material Weaknesses in Internal Controls over Financial Reporting and Executive Turnover： Evidence from Japan," Working Paper Series, Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management Hitotsubashi University, number 141, Apr.
• Hussien Ahmad Al-Tarawneh, 2012, "The Value Added of Public Private Partnership. General Overview," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 2, issue 1, pages 1-10, January.
• Gheorghe V. Lepadatu, 2012, "The New Accounting and the IFRS Requests. The Payment Based on Shares (IFRS 2) – Request of the Knowledge Economy," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 2, issue 1, pages 114-123, January.
• Gheorghe V. Lepadatu, 2012, "The Economic Global Crisis, the Financial Reporting and the Corporate Governance," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 2, issue 1, pages 124-127, January.
• Sebastian Ofumbia Uremadu & Ben-Caleb Egbide & Patrick E. Enyi, 2012, "Working Capital Management, Liquidity and Corporate Profitability Among Quoted Firms in Nigeria Evidence from the Productive Sector," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 2, issue 1, pages 80-97, January.
• Aura Emanuela Domil & Alin Emanuel Artene, 2012, "New International Standards a Solution to Promote Green Innovation in SMEs," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 2, issue Special 1, pages 65-68, May.
• Muhammad Hashim & Asfandyar Yousaf & Muhammad Jehangir & Samiullah Khan & Noor-ul-Hadi, 2012, "The Impact of Management Information System on the Overall Performance and Efficiency of the Workforce of the Accountant General (Peshawar). A Research Base Study," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 2, issue 2, pages 166-181, April.
• Mahmoud Dehghan Nayeri & Ali Faal Ghayoumi & Mohammad Ali Bidari, 2012, "Factors Affecting the Value Relevance of Accounting Information," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 2, issue 2, pages 76-84, April.
• Haluk Duman & Rabia Ozpeynirci & M. Yilmaz Icerli, 2012, "Agricultural Activities – TAS 41: Turkey Example," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 2, issue 3, pages 118-131, July.
• Gheorghe V. Lepadatu, 2012, "The Actuarial Accounting in the Modern Financial-Accounting Management with Applications to the Entities," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 2, issue 3, pages 65-74, July.
• Evren Ayranci, 2012, "Written Ethical Code of Conduct for Accountants in Turkey and Criticisms of These Codes," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 2, issue 4, pages 229-237, October.
• Serge Valant Gandja & Christophe Estay, 2012, "Make-or-Buy Decisions: What Choice for an Accounting Services in a Developing Country?," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 2, issue 4, pages 259-271, October.
• Ching-Chieh Lin & Chi-Yun Hua & Wen-Hsiang Lin & Wen-Chih Lee, 2012, "IFRS Adoption and Financial Reporting Quality: Taiwan Experience," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 2, issue 4, pages 283-292, October.
• Volodymyr Metelytsia, 2012, "Physiocratic Aspects of Accountancy Profession Development in Agricultural Sector," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 13-17, December.
• Alla Pohosova & Olena Yarmolyuk, 2012, "Methods of Cost Accounting and Production Costs Calculation: Merits and Demerits," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 18-20, December.
• Olesya Romanenko, 2012, "Methodological Provisions for Analysis of Business Intangible Assets Use," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 21-24, December.
• Iryna Sadovska, 2012, "Role of Institutional Theory in Management Accounting Methodological Basis Formation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 25-29, December.
• Ella Sysak & Volodymyr Slobodian, 2012, "Influence of Land Lease Contract Registration on Agricultural Company Accounting and Taxation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 30-34, December.
• Oksana Makarova, 2012, "Organization of Small Business Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 8-12, December.
• Deborah K. Jones & Albert D. Spalding, Jr., 2012, "Finding The Outer Limits Of Irs Accounting Discretion: The Kollman Case," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 1, pages 109-122.
• Margaret (Peg) Horan, 2012, "Are Buybacks Increasing Eps?," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 1, pages 11-24.
• Liz Washington Arnold & Peter Harris, 2012, "An Empirical Analysis Of Market Reaction To Corporate Accounting Malfeasance," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 1, pages 25-42.
• Antonella Silvestri & Stefania Veltri, 2012, "A Test Of The Ohlson Model On The Italian Stock Exchange," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 1, pages 83-94.
• Mingjun Zhou, 2012, "Value Relevance Of Book And Tax Income: A Macroeconomic Conditions Perspective," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 2, pages 1-12.
• Fazeena Fazneen Hussain & Priyashni Vandana Chand & Prena Rani, 2012, "The Impact Of Ifrs For Smes On The Accounting Profession: Evidence From Fiji," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 2, pages 107-118.
• Abdullah Mohammed Alzharani & Ayoib Che-Ahmad & Khaled Salmen Aljaaidi, 2012, "Factors Associated With Firm Performance: Empirical Evidence From The Kingdom Of Saudi Arabia," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 2, pages 49-56.
• Olga Ferraro,, 2012, "Comprehensive Income Disclosures: Evidence From Italy," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 2, pages 65-76.
• Igor Pustylnick, 2012, "An Algorithm For The Detection Of Revenue And Retained Earnings Manipulation," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 2, pages 95-105.
• Shiro Shivani Devi & Rashika Saroshma Kumar & Sherlin Krishna Raju, 2012, "Partnering With Practice For Accounting Education: Evidence From The Pacific," Business Education and Accreditation, The Institute for Business and Finance Research, volume 4, issue 2, pages 61-72.
• Rikard Smistad & Igor Pustylnick, 2012, "Hedging, Hedge Accounting And Speculation: Evidence From Canadian Oil And Gas Companies," Global Journal of Business Research, The Institute for Business and Finance Research, volume 6, issue 3, pages 49-62.
• Rajni Devi & Joycelyn Devi & Rashika Kumar & Charlotte Taylor, 2012, "Accountant And User Perceptions Of Fair Value Accounting: Evidence From Fiji," Global Journal of Business Research, The Institute for Business and Finance Research, volume 6, issue 3, pages 93-102.
• Hsiang-Tsai Chiang & Shu-Lin Lin, 2012, "Effect Of Auditor’S Judgment And Specialization On Their Differential Opinion Between Semiannual And Annual Financial Reports," Global Journal of Business Research, The Institute for Business and Finance Research, volume 6, issue 4, pages 1-22.
• Nagib Salem Bayoud & Marie Kavanagh, 2012, "Corporate Social Responsibility Disclosure: Evidence From Libyan Managers," Global Journal of Business Research, The Institute for Business and Finance Research, volume 6, issue 5, pages 73-83.
• Neeraj J. Gupta & Joseph Golec, 2012, "Do Investors Use Customer Metrics To Value High Growth Service Firms?," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 6, issue 2, pages 1-19.
• Anastasia Maggina & Angelos Tsaklanganos, 2012, "Asset Growth And Firm Performance Evidence From Greece," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 6, issue 2, pages 113-124.
• Nagib Salem Bayoud & Marie Kavanagh & Geoff Slaughter, 2012, "An Empirical Study Of The Relationship Between Corporate Social Responsibility Disclosure And Organizational Performance: Evidence From Libya," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, volume 5, issue 3, pages 69-82.
• John R. Ledgerwood & Stephen N. Morgan, 2012, "Problems Of Maintaining Adequate Accounting Records For A Non-Profit Organization In Sub-Saharan Africa," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 3, issue 2, pages 1-8.
• I Putu Sugiartha Sanjaya, 2012, "The Employee Stock Ownership Program Phenomena: Evidence From Indonesia," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 3, issue 2, pages 9-20.
• Vighneswara Swamy & Vijayalakshmi, 2012, "Fair value accounting in banking - issues in convergence to IFRS," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, volume 1, issue 3, pages 270-280.
• Laura Lazcano & Rafael Muñoz & Javier Márquez, 2012, "Evidencia Empírica de la Relación que Existe entre la Información sobre Solvencia Contenida en las Ratios Contables de las Empresas que aplica NIIF y la Información sobre Solvencia Medida a través de CDS," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, volume 7, issue 1, pages 65-92, Enero-Jun.
• Jayati Sarkar & Subrata Sarkar & Kaustav Sen, 2012, "A Corporate governance index for large listed companies in India," Indira Gandhi Institute of Development Research, Mumbai Working Papers, Indira Gandhi Institute of Development Research, Mumbai, India, number 2012-009, Mar.
• Ildikó Réka CARDOS & Stefan PETE & Vasile Daniel CARDOS, 2012, "An Overview On The Adoption And Implementation Of Activity - Based Costing In Practice," Romanian Journal of Economics, Institute of National Economy, volume 35, issue 2(44), pages 185-200, December.
• David Hirshleifer & Kewei Hou & Siew Hong Teoh, 2012, "The Accrual Anomaly: Risk or Mispricing?," Management Science, INFORMS, volume 58, issue 2, pages 320-335, February, DOI: 10.1287/mnsc.1100.1289.
• Mihaela Ungureanu, 2012, "Integration Of Green Accounting Into Romanian Accounting System," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 4, issue 1, pages 100-109, March.
• Mihaela Ungureanu, 2012, "Models And Practices Of Corporate Governance Worldwide," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 4, issue 3a, pages 625-635, September.
• Ana-Maria Pascu, 2012, "Theoretical Considerations On The Influence Of Ethical Principles On Audit Quality, Between Objectivity And Responsibility Of The Accounting Profession," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 4, issue 4, pages 795-808, December.