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

2012

• Leslie Robinson & Joel Slemrod, 2012, "Understanding multidimensional tax systems," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 2, pages 237-267, April, DOI: 10.1007/s10797-011-9183-y.
• Hoje Jo & Yongtae Kim & Dongsoo Shin, 2012, "Underwriter syndication and corporate governance," Review of Quantitative Finance and Accounting, Springer, volume 38, issue 1, pages 61-86, January, DOI: 10.1007/s11156-010-0219-7.
• Kiridaran Kanagaretnam & Gerald Lobo & Robert Mathieu, 2012, "CEO stock options and analysts’ forecast accuracy and bias," Review of Quantitative Finance and Accounting, Springer, volume 38, issue 3, pages 299-322, April, DOI: 10.1007/s11156-011-0229-0.
• Kenneth Shaw, 2012, "CEO incentives and the cost of debt," Review of Quantitative Finance and Accounting, Springer, volume 38, issue 3, pages 323-346, April, DOI: 10.1007/s11156-011-0230-7.
• Andrew Buskirk, 2012, "Disclosure frequency and information asymmetry," Review of Quantitative Finance and Accounting, Springer, volume 38, issue 4, pages 411-440, May, DOI: 10.1007/s11156-011-0237-0.
• Sascha Mölls & Karl-Heinz Schild, 2012, "Decision-making in sequential projects: expected time-to-build and probability of failure," Review of Quantitative Finance and Accounting, Springer, volume 39, issue 1, pages 1-25, July, DOI: 10.1007/s11156-011-0240-5.
• Li Xu & Alex Tang, 2012, "Internal control material weakness, analysts’ accuracy and bias, and brokerage reputation," Review of Quantitative Finance and Accounting, Springer, volume 39, issue 1, pages 27-53, July, DOI: 10.1007/s11156-011-0243-2.
• Olaf Korn & Clemens Paschke & Marliese Uhrig-Homburg, 2012, "Robust stock option plans," Review of Quantitative Finance and Accounting, Springer, volume 39, issue 1, pages 77-103, July, DOI: 10.1007/s11156-011-0239-y.
• Guohua Jiang & Donglin Li & Gang Li, 2012, "Capital investment and momentum strategies," Review of Quantitative Finance and Accounting, Springer, volume 39, issue 2, pages 165-188, August, DOI: 10.1007/s11156-011-0250-3.
• Tom Caneghem & Geert Campenhout, 2012, "Quantity and quality of information and SME financial structure," Small Business Economics, Springer, volume 39, issue 2, pages 341-358, September, DOI: 10.1007/s11187-010-9306-3.
• Mihaela Daniela Vladu, 2012, "Management Aspects of Budgeting Costs in the Modern Enterprises," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 3-4, pages 105-109, September.
• Raluca Oana Ivan, 2012, "The Role of Internal Audit in the Corporate Governance Process," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 3-4, pages 110-116, September.
• Ion Croitoru & George Calota, 2012, "The Importance of Financial Accounting Information in the Internal Audit," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 3-4, pages 65-70, September.
• Adriana-Mihaela Gornea & Radu-Daniel Loghin, 2012, "Green Accounting from a Budget Perspective," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 3-4, pages 71-78, September.
• Gheorghe V. Lepadatu, 2012, "The Assets Accounting – Support of the Lending Process Analysis," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 3-4, pages 85-97, September.
• Takuya Iwasaki & Shota Otomasa & Atsushi Shiiba & Akinobu Shuto, 2012, "Excess Executive Compensation and the Demand for Accounting Conservatism," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2012-08, Mar.
• Masahiro Enomoto & Fumihiko Kimura & Tomoyasu Yamaguchi, 2012, "Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2012-13, May, revised May 2015.
• Yusuke Takasu & Makoto Nakano, 2012, "What Do Smoothed Earnings Tell Us about the Future?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 2, pages 1-32, December.
• Noriyuki Tsunogaya & Parmod Chand, 2012, "The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 2, pages 117-137, December.
• Masaki Kusano, 2012, "Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 2, pages 139-152, December.
• Kentaro Koga & Satomi Uchino, 2012, "Bank-Firm Relationships and Security Analyst Activities: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 2, pages 49-73, December.
• Koji Ota, 2012, "Information Content of Analysts' Stock Ratings and Earnings Forecasts in the Presence of Management Earnings Forecasts," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 2, pages 87-116, December.
• Collins C. Ngwakwe, 2012, "Economic Benefit Assignment in Environmental Cost Allocation: Toward a Suggestion Model," Managing Global Transitions, University of Primorska, Faculty of Management Koper, volume 10, issue 3 (Fall), pages 283-299.
• Ralf Ewert & Rainer Niemann, 2012, "Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities Can Be Harmful," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 68, issue 1, pages 83-120, March, DOI: 10.1628/001522108X632023.
• Zsuzsanna Tóth, 2012, "The Current Role of Accounting Information Systems," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 8, issue 01, pages 91-95.
• Bettina Hódi Hernádi, 2012, "Green Accounting for Corporate Sustainability," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 8, issue 02, pages 23-30.
• Craig B. Merrill & Taylor D. Nadauld & René M. Stulz & Shane Sherlund, 2012, "Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?," NBER Working Papers, National Bureau of Economic Research, Inc, number 18270, Aug.
• Jesse Edgerton, 2012, "Investment, Accounting, and the Salience of the Corporate Income Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 18472, Oct.
• Blouin, Jennifer, 2012, "Taxation of Multinational Corporations," Foundations and Trends(R) in Accounting, now publishers, volume 6, issue 1, pages 1-64, April, DOI: 10.1561/1400000017.
• Glover, Jonathan, 2012, "Explicit and Implicit Incentives for Multiple Agents," Foundations and Trends(R) in Accounting, now publishers, volume 7, issue 1, pages 1-71, December, DOI: 10.1561/1400000020.
• Ryan, Stephen G., 2012, "Financial Reporting for Financial Instruments," Foundations and Trends(R) in Accounting, now publishers, volume 6, issue 3–4, pages 187-354, December, DOI: 10.1561/1400000021.
• Ewert, Ralf & Wagenhofer, Alfred, 2012, "Earnings Management, Conservatism, and Earnings Quality," Foundations and Trends(R) in Accounting, now publishers, volume 6, issue 2, pages 65-186, December, DOI: 10.1561/1400000025.
• Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012, "Accounting for Income Taxes: Primer, Extant Research, and Future Directions," Foundations and Trends(R) in Finance, now publishers, volume 7, issue 1–2, pages 1-157, December, DOI: 10.1561/0500000042.
• Alexandra Koch & Doris Schneeberger, 2012, "Euro Cash in Austria, Ten Years On," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 1, pages 28-40.
• Lenka Krsnakova & Maria Oberleithner, 2012, "How Euro Banknotes in Circulation Affect Intra-Eurosystem Balances," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 1, pages 70-80.
• gazzola patrizia, 2012, "Social Performance Enhances Financial Performance. Benefits From Csr," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 112-121, July.
• Balaciu Diana & Bogdan Victoria, 2012, "Moralities And Ethics. The Paradox Of The Parable Of The Unjust Steward And The Paradox Of Creative Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 853-859, July.
• Baltariu Carmen-Alexandra & Cirstea Andreea, 2012, "European Harmonization Of Consolidated Financial Statements Regulations?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 860-865, July.
• Bonaci Carmen Giorgiana & Mustata Razvan V. & Matis Dumitru, 2012, "Accounting Standard Setting In The International Arena: Update On The Convergence Project," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 866-872, July.
• Breban Ludovica & Achim Monica Violeta & Borlea Nicolae Sorin & Bochis Leonica, 2012, "Accounting On The Particularities That Concession Agricultural Units," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 873-879, July.
• Burja Vasile & Rus Luminita, 2012, "Financial Balance And Loans Of The Shareholders To The Company," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 880-885, July.
• Cuzdriorean Dan Dacian & Albu Catalin Nicolae & Albu Nadia, 2012, "The Relationship Between Accounting And Taxation - The Romanian Accounting Environment," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 894-900, July.
• Dragu Ioana-Maria & Tiron-Tudor Adriana, 2012, "The Impact Of The Business And Organizational Size Of A Company Along With Gri And Csr Adoption On Integrating Sustainability Reporting Practices," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 916-920, July.
• Mare Codruta & Dragos Cristian & Popa Irimie Emil & Span Georgeta Ancuta, 2012, "A Statistical Approach Of Perceptions Of Master Accountancy Graduates Concerning Early Career Experiences," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 944-948, July.
• Muller Victor-Octavian, 2012, "Value Relevance Of Group Financial Statements Based On Entity Versus Parent Company Theory: Evidence From The Largest Three European Capital Markets," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 949-955, July.
• Popa Dorina & Bogdan Victoria & Balaciu Diana, 2012, "Aspects Of Company Performance Analysis Based On Relevant Financial Information And Nonfinancial Information," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 956-961, July.
• Span Georgeta Ancuta & Popa Irimie Emil & Mare Codruta & Dragos Cristina, 2012, "Is Gratuitousness A Reason For Joining An Educational Master Programme In Audit? Survey Evidence Using Statistical Methods," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 962-965, July.
• Toman Cristina, 2012, "Global Financial Crisis – An Accounting Literature Review And Overview," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 966-971, July.
• Vladu Alina Beattrice & Matis Dumitru, 2012, "Importance And Vulnerability Of True And Fair View In The Romanian Accounting Environment -Case Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 972-977, July.
• Vladu Alina Beattrice & Cuzdriorean Dan Dacian, 2012, "Creative Disclosure: An Experimental Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 978-984, July.
• Danciu Radu & Deac Marius, 2012, "Changes Caused By Computerization In Accounting Management," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 655-661, December.
• Tatiana Danescu & Dogar Cristian, 2012, "Management Accounting In European Social Fund Financed Projects In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 662-667, December.
• Hada Teodor & Szora Tamas Atila, 2012, "Some Apects Regarding The Consolidated Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 675-680, December.
• Lenghel Dorin Radu, 2012, "Some Considerations Over The Internal Control In The Context Of Current Accountancy Regulations," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 688-693, December.
• Miculescu Corina & Miculescu Marius Nicolae, 2012, "Quality Of Accounting Information To Optimize The Decisional Process," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 694-699, December.
• Popa Dorina & Kiss Melinda & Sziki Klara, 2012, "Contemporary Approaches Of Company Performance Analysis Based On Relevant Financial Information," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 708-715, December.
• Toman Cristina, 2012, "The Impact Of Great Depression On The American Accounting Practice," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 726-730, December.
• Tatsushi Yamamoto & Hideaki Kato, 2012, "Earnings Management and Stock Price Behavior around IPOs," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 12-12, Jun.
• Ming Dong & David Hirshleifer & Siew Hong Teoh, 2012, "Overvalued Equity and Financing Decisions," The Review of Financial Studies, Society for Financial Studies, volume 25, issue 12, pages 3645-3683.
• Gãdãu Liana, 2012, "The New Approach of Qualitative Characteristics of Accounting Information in Financial Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1423-1427, May.
• Iancu Octavian Ionescu, 2012, "Professional Judgement and Risk Propensity in Financial Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1493-1496, May.
• Lenghel Radu Dorin, 2012, "Some Accountancy Considerations Over the Cession of Claims," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1497-1501, May.
• Lenghel Radu Dorin, 2012, "Some Considerations Over the Simplification of Costs Calculation for Small and Medium-Size Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1502-1507, May.
• Petroianu Grazia – Oana, 2012, "The Role of Accounting Information in the Decision Making Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1594-1598, May.
• Popescu Luigi & Rãdulescu Magdalena, 2012, "Fiscal Fraud and the Underground Economy in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1611-1616, May.
• Pravãþ Ionela-Cristina, 2012, "Discounting and Lumping – Financing Methods for External Commerce Operations in the Current Context of Worldwide Economic Crisis. Accounting Treatment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1617-1621, May.
• Pravãþ Ionela-Cristina, 2012, "News on Accounting and Tax Treatment Related to the Activity of Intracommunitarian Goods Transport," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1622-1626, May.
• Radu Florin & Gîju George Ciprian & Barbu Costel, 2012, "Intellectual Capital Reporting – Advantages, Disadvantages and Usability’s Related to the Traditional Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1627-1633, May.
• Solomon Daniela Cristina, 2012, "Features of Commercial Operating Risk Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1683-1685, May.
• Mihaela Stet, 2012, "Tax and Accounting Issues in Supply Chain," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1707-1711, May.
• Tofãnicã Ramona-Ionela, 2012, "The Evolution of Non-Performing Credits in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1712-1716, May.
• Ungureanu Mihaela, 2012, "The Role of Social Balance Sheet in a Modern Accountancy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1723-1726, May.
• Ungureanu Mihaela, 2012, "Integrating Sustainability into the Firm Accounting through the Environmental Balance Sheet," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1727-1731, May.
• Carmen Mihaela Boteanu & Petrescu Marius, 2012, "A Brief History of the Balanced Scorecard: Tradition and Modernity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 412-416, May.
• Condrea Elena, 2012, "The Matrix of Romania’s Underground Economy. Working without Legal Documents," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 467-472, May.
• Condrea Elena, 2012, "Particularities of the Romanian Money Laundering Phenomenon," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 473-478, May.
• Adrian Lupaºc & Ioana Lupaºc & Cristina Gabriela Zamfir, 2012, "Impact of Intelligent Modern Technologies in Business," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 580-585, May.
• Trandafir Raluca Andreea & Truicã Luiza Denisa & Spãtariu Elena Cerasela, 2012, "The Performance Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 697-700, May.
• Ionel Bostan & Alin Emanuel Artene, 2012, "Business Benefits, Social Responsibility and Sustainable Development in SME Trough Implementing and Combining ISO 14000 with ISO 26000," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 819-822, May.
• Costuleanu Carmen Luiza & Sandu Gabriela & Berheci (Grosu) Maria, 2012, "Actual Dimensions of International, European Union and Romanian Experience in the Use of Satellite Accounts," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1050-1054, Decembre.
• Dima Florin-Constantin, 2012, "Premises and Obstacles to International Accounting Convergence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1064-1068, Decembre.
• Dragu Gabi Georgiana, 2012, "The Improvement of the Standardized System of Reporting to Suppliers in Order to Comply with the Stipulations of the Order Of the Ministry of Public Finances no. 1248 from 2012," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1069-1074, Decembre.
• Ducu Corina Maria, 2012, "The General Risks Arising from the Faulty Application of the Accounting Principles," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1094-1096, Decembre.
• Dumitrache Ani & Vãtãºoiu Cristian Ionel, 2012, "Effectiveness of Various Types of Analysis in Investment Decisions on the Stock Market: Fundamental Analysis and Technical Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1114-1119, Decembre.
• Istrate Alina-Mariana, 2012, "The Responsibility for Producing and Validating Financial-Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1170-1174, Decembre.
• Istrate Alina-Mariana, 2012, "The Financial-Accounting Communication and Affiliated Informational Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1175-1180, Decembre.
• Lenghel Radu Dorin, 2012, "Considerations regarding the Settlement of Inventory Differences," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1187-1192, Decembre.
• Lenghel Radu Dorin, 2012, "Particularities of Cost Calculation in Services," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1193-1198, Decembre.
• Manea Marinela – Daniela, 2012, "The Recovery Term’s Contribution to the Identification of Value Losses from the Use of Fixed Assets. Opportunities and Limitations in the Implementation of the Mathematical Model within the European Area, A Parallel with the Reality Encountered withi," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1219-1224, Decembre.
• Mardiros Daniela-Neonila, 2012, "Budgetary Incomes and Expenses, Expression of the Public Sector's Dimension of the Emerging Economies Inside the European Union Area," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1234-1239, Decembre.
• Moisescu Florentina, 2012, "Licit Tax Evasion And Its Implications," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1250-1254, Decembre.
• Munteanu Petricã, 2012, "Creative Accounting between the Risk of Disloyal Information and the Assurance of Fidelity in Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1264-1268, Decembre.
• Nistor Ion, 2012, "Initial Recognition of Tangible Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1269-1272, Decembre.
• Ni?oi (Barbu) Nicoleta & Barbu Costel, 2012, "Accounting History – the Mirror of Dynamic Economic and Social Development," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1273-1276, Decembre.
• Oncioiu Ionica & Nenciu Daniela-Simona, 2012, "An Approach for Convergence Regarding the Fair Value Concept versus Fair Market Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1277-1282, Decembre.
• Petre Mihaela – Cosmina & Petroianu Grazia - Oana, 2012, "Cost Information – an Objective Necessity in Optimizing Decision Making," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1288-1291, Decembre.
• Petrescu (Neacºu) Claudia-Maria, 2012, "Accounting Considerations of Companies Distressed. Specific Theory and Practices," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1292-1295, Decembre.
• Radu Florin, 2012, "Impact of XBRL on Financial Reporting in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1337-1340, Decembre.
• ªerban Claudiu & Pãtruþescu Monica & Armãºelu Sabin, 2012, "Methods and Options for Recognizing and Measuring Liabilities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1363-1366, Decembre.
• ªerban Claudiu & Simion Dalia & Pãtruþescu Monica, 2012, "Accounting Information in Analisys of Economic Activity and Decision Making System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1367-1371, Decembre.
• Tãnase Gabriela Lidia, 2012, "Budget – Sustainable Development Tool and Instrument in the Fight of Economic Entities Against Economic Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1377-1381, Decembre.
• Tofãnicã Ramona-Ionela & Horomnea Emil, 2012, "Applying IFRS in Romanian Banking System - Limitations and Challenge," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1385-1390, Decembre.
• Tenovici Cristina Otilia & Ducu Corina Maria, 2012, "Accounting Risks Impact on Accurate Image," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1391-1393, Decembre.
• Ungureanu Mihaela, 2012, "Accounting Integration in Corporate Governance System – Factor to Attract Investments," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1398-1403, Decembre.
• Ungureanu Mihaela, 2012, "Information Assurance Due to IFRS Adoption," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1404-1408, Decembre.
• Radu Florin, 2012, "Informational Systems Characteristics in the Context of Globalization," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 494-497, Decembre.
• Susmanschi Georgiana, 2012, "Human Resources Audit. Is It Significant in Evaluation of Management Performance?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 957-960, Decembre.
• Avram Veronel & Puican Liliana & Avram Marioara, 2012, "Financial Annual Statements – Source of Information for Determining the Company’s Financial Position and Performance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 982-986, Decembre.
• Baba Camelia Mirela, 2012, "Merger Strategies of Economic Entities: Fiscal and Accounting Consequences," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 987-992, Decembre.
• Barbu Costel & Niþoi (Barbu) Nicoleta, 2012, "Fiscal Convention in the Context of Globalization," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 993-996, Decembre.
• Baba Camelia Mirela, 2012, "Financial Accounting Reports: Their Importance in Managing SMEs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 3, pages 1-58, Decembre.
• Grosu Maria, 2012, "Econometric Study of the Relationship between Dimensions of Corporate Responsibility in the Multinational Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 3, pages 1-66, Decembre.
• Uzi Yaari & Andrei Nikiforov & Emel Kahya & Yochanan Shachmurove, 2012, "Consistent Valuation Cash Flow," PIER Working Paper Archive, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, number 12-009, Mar.
• Mariana Man & Maria Măcriș, 2012, "The Finance Perspective of the Health Systems in the E.U. Countries," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 1, pages 181-192.
• Melania Elena Miculeac, 2012, "Analysis and Accounting of Total Cash Flow," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 1, pages 205-216.
• Mirela Monea & Melania Elena Miculeac, 2012, "Correlated Analysis of Client-Credit Cost with the One of Supplier - Credit Cost," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 1, pages 217-224.
• Nicoleta Rădneanțu, 2012, "Evolution of Intangible Assets – Case Study Knowledge – Based Companies vs. Organizations Top 100 Issuers After Capitalization," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 1, pages 266-273.
• Iuliana Cenar, 2012, "Accounting Policies and Estimates in Municipalities between Norms and Reality," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 1, pages 49-60.
• Alina-Teodora Ciuhureanu, 2012, "Involvement of Managerial Accounting in Ensuring The Comapny’s Competitiveness on The Market," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 2, pages 105-116.
• Mariana Man & Bogdan Răvaş, 2012, "The Manner Financing Influences The Performance of European Union Health Systems – A Case Study: Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 2, pages 151-162.
• Monica Pătruţescu & Dalia Simion & Claudiu Şerban & Sabin Armăşelu, 2012, "Advantages Obtained by The Small Companies by Appealing To Managerial and Financial Consultancy in A Competitive Environment on The Tourism Services Market," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 2, pages 179-192.
• Marioara Avram & Greti Daniela Țogoe, 2012, "Main Coordinates of Accounting Profession Co-Opetitional Model," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 2, pages 29-38.
• Mihaela Botea & Marinel Nedeluţ & Corina Ioanăş & Mihaela Gruiescu, 2012, "Actuarial Techniques to Assess The Financial Performance. Insurance Applications," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 2, pages 71-76.
• Alina-Teodora Ciuhureanu, 2012, "The Dualism of The Accounting Activity of The Company. Characteristics of The Managerial Accounting and Implications in The Management of The Company," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 2, pages 93-104.
• Sorin-Constantin Deaconu, 2012, "“The Net Monetary Statement” and “The Net Non-Monetary Statement” – Assessment Indicators for The Financial Position of The Entity," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 3, pages 49-56.
• Bogdan Răvaş, 2012, "Independence and Objectivity - A Sine Qua Non Principle in Auditing," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 4, pages 219-226.
• Beke, Jenő & Tiszberger, Mónika, 2012, "International Accounting Standardisation in Hungarian Practice," Public Finance Quarterly, Corvinus University of Budapest, volume 57, issue 4, pages 412-425.
• Kovács, Zsuzsanna Ilona & Deák, István, 2012, "Accounting – Profession vs. Science," Public Finance Quarterly, Corvinus University of Budapest, volume 57, issue 4, pages 426-436.
• Ván, Hajnalka, 2012, "Environmental Accounting – A New Challenge for the Accounting System," Public Finance Quarterly, Corvinus University of Budapest, volume 57, issue 4, pages 437-452.
• Irina Dietrich, 2012, "Öffentliche Unternehmen in Deutschland : eine Analyse von Mikrodaten der amtlichen Statistik," Potsdamer Schriften zu Statistik und Wirtschaft, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, number 03, Aug.
• Christian Calmès & Denis Cormier & Francois Éric Racicot & Raymond Théoret, 2012, "Firms' Accruals and Tobin’s q," RePAd Working Paper Series, Département des sciences administratives, UQO, number UQO-DSA-wp032012, Nov.
• Piotr, Staszkiewicz, 2012, "Model for reputational risk for subsidiaries of non-public group with reciprocal shareholding," MPRA Paper, University Library of Munich, Germany, number 35812, Jan.
• Greco, Giulio, 2012, "Ownership structures, corporate governance and earnings management in the European Oil Industry," MPRA Paper, University Library of Munich, Germany, number 37198, Mar.
• Yim, Andrew & Schröder, David, 2012, "Industry Effects on Firm and Segment Profitability Forecasting: Do Aggregation and Diversity Matter?," MPRA Paper, University Library of Munich, Germany, number 39190, Jun.
• Goagara, Daniel & Vasilescu, Laura & Nitu, Cornelia, 2012, "National and international exigencies on increasing the quality of accounting information generated by evaluation by comparison," MPRA Paper, University Library of Munich, Germany, number 39332, Jun.
• Ojo, Marianne, 2012, "The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation," MPRA Paper, University Library of Munich, Germany, number 39348, Jun.
• Dong, Ming & Hirshleifer, David & Teoh, Siew Hong, 2012, "Overvalued equity and financing decisions," MPRA Paper, University Library of Munich, Germany, number 40221, Jul.
• Sinha, Pankaj & Sathiyanarayanan, Nataraj, 2012, "Valuation of 2G spectrum in India- A real option approach," MPRA Paper, University Library of Munich, Germany, number 40470, May.
• Man, Mariana & Boca (Rakos), Ileana Sorina & Căpuşneanu, Sorinel/I, 2012, "Abc method – guarantor of real costs in the mining extractive industry entities," MPRA Paper, University Library of Munich, Germany, number 40617, Jul, revised 03 Jul 2012.
• Paşcu, Ana-Maria, 2012, "Guvernanţa Corporativă Şi Profesia Contabilă: Responsabilitate Şi Competenţă Profesională
  [Corporate Governance And Accounting Profession: Responsibility And Professional Competence]," MPRA Paper, University Library of Munich, Germany, number 43263.
• Staszkiewicz, Piotr W., 2012, "Veryfication of the disclosure lemma for Polish broker-dealer market," MPRA Paper, University Library of Munich, Germany, number 44210, Oct.
• Căpuşneanu, Sorinel/I & Boca (Rakos), Ileana Sorina & Barbu, Cristian Marian, 2012, "Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive," MPRA Paper, University Library of Munich, Germany, number 45948, Dec.
• Swamy, Vighneswara & S, Vijayalakshmi, 2012, "Fair Value Accounting in Banking – Issues in Convergence to IFRS," MPRA Paper, University Library of Munich, Germany, number 47514.
• Bogachevsky, George, 2012, "Ownership and Control of Foreign Direct Investments in Limited Partnerships," MPRA Paper, University Library of Munich, Germany, number 49105, Jun.
• Reddy, K. Srinivasa & Nangia, Vinay Kumar & Agrawal, Rajat, 2012, "Corporate mergers and financial performance: A new assessment of Indian cases," MPRA Paper, University Library of Munich, Germany, number 60425, revised 2013.
• Ali, Syed Babar, 2012, "Corporate Governance and Accounting Practices in Pakistan," MPRA Paper, University Library of Munich, Germany, number 64713.
• Popoola, Oluwatoyin Muse Johnson & Shehu, Aliyu Mukhtar & Aminu, Ibrahim Murtala & Nik Mat, Nik Kamariah & Nasiru, Abdullahi & Tsagem, Musa Muhammad Tsagem & Kura, Kabiru Maitama, 2012, "The Mediating Effect between Some Determinants of SME Performance in Nigeria," MPRA Paper, University Library of Munich, Germany, number 66775, revised 2013.
• Ramond, Olivier (ed.), 2012, "Contribution à l’étude de l’utilité des normes comptables pour les investisseurs : application à l’identification des actifs incorporels dans le cas des regroupements d’entreprises," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/10458.
• Berland, Nicolas (ed.), 2012, "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150.
• Colasse, Bernard (ed.), 2012, "Contribution à l'étude du pouvoir de la profession comptable dans la normalisation internationale," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11297.
• Cristina BUNEA-BONTAS, 2012, "The Assessment of Hedge Effectiveness," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 57-62.
• Diana COZMA IGHIAN, 2012, "A Study on Accounting Standards with Regards to Financial Instruments," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 69-76.
• Merrill, Craig B. & Nadauld, Taylor & Stulz, Rene M. & Sherlund, Shane M., 2012, "Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2012-12, Jul.
• Armstrong, Christopher S. & Larcker, David F. & Ormazabal, Gaizka & Taylor, Daniel J., 2012, "The Relation between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives," Research Papers, Stanford University, Graduate School of Business, number 2120, Aug.
• Merrill, Craig B. & Nadauld, Taylor D. & Stulz, Rene M. & Sherlund, Shane, 2012, "Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?," Working Papers, University of Pennsylvania, Wharton School, Weiss Center, number 13-01, Aug.
• Mehmet nsal Memis & Emin H seyin Cetenak, 2012, "Earnings Management, Audit Quality and Legal Environment: An International Comparison," International Journal of Economics and Financial Issues, Econjournals, volume 2, issue 4, pages 460-469.
• Pierre Rostan & Alexandra Rostan, 2012, "Assessing the Predictive Power of Customer Satisfaction for Financial and Market Performances: Price-to-Earnings Ratio is a Better Predictor Overall," International Review of Management and Marketing, Econjournals, volume 2, issue 1, pages 59-74.
• Yahya Ali Al-Matari & Abdullah Kaid Al-Swidi & Faudziah Hanim Bt Fadzil & Ebrahim Mohammed Al-Matari, 2012, "Board of Directors, Audit Committee Characteristics and Performance of Saudi Arabia Listed Companies," International Review of Management and Marketing, Econjournals, volume 2, issue 4, pages 241-251.
• Reid, Gavin C & Xu, Xhibin & Smith, Julia A, 2012, "Extending contingency: the impact of strategy, technology, size and business environment on the organisational form of small Chinese firms," SIRE Discussion Papers, Scottish Institute for Research in Economics (SIRE), number 2012-66.
• Biondi, Yuri & Rebérioux, Antoine, 2012, "The governance of intangibles: Rethinking financial reporting and the board of directors," Accounting forum, Elsevier, volume 36, issue 4, pages 279-293, DOI: 10.1016/j.accfor.2012.03.003.
• Lee, Namryoung & Swenson, Charles, 2012, "Are Multinational Corporate Tax Rules as Important as Tax Rates?," The International Journal of Accounting, Elsevier, volume 47, issue 2, pages 155-167, DOI: 10.1016/j.intacc.2012.03.001.
• Hsu, Audrey Wen-hsin & Duh, Rong-Ruey & Cheng, Kang, 2012, "Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?," The International Journal of Accounting, Elsevier, volume 47, issue 2, pages 198-225, DOI: 10.1016/j.intacc.2012.03.003.
• Hu, Fang & Leung, Sidney C.M., 2012, "Top management turnover, firm performance and government control: Evidence from China's listed state-owned enterprises," The International Journal of Accounting, Elsevier, volume 47, issue 2, pages 235-262, DOI: 10.1016/j.intacc.2012.03.006.
• Ratnatunga, Janek & Tse, Michael S.C. & Balachandran, Kashi R., 2012, "Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers," The International Journal of Accounting, Elsevier, volume 47, issue 3, pages 281-301, DOI: 10.1016/j.intacc.2012.07.001.
• Tang, Tanya Y.H. & Firth, Michael, 2012, "Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China," The International Journal of Accounting, Elsevier, volume 47, issue 3, pages 369-397, DOI: 10.1016/j.intacc.2012.07.004.
• Isidro, Helena & Raonic, Ivana, 2012, "Firm incentives, institutional complexity and the quality of “harmonized” accounting numbers," The International Journal of Accounting, Elsevier, volume 47, issue 4, pages 407-436, DOI: 10.1016/j.intacc.2012.10.007.
• Miihkinen, Antti, 2012, "What Drives Quality of Firm Risk Disclosure?," The International Journal of Accounting, Elsevier, volume 47, issue 4, pages 437-468, DOI: 10.1016/j.intacc.2012.10.005.
• Taylor, Grantley & Richardson, Grant, 2012, "International Corporate Tax Avoidance Practices: Evidence from Australian Firms," The International Journal of Accounting, Elsevier, volume 47, issue 4, pages 469-496, DOI: 10.1016/j.intacc.2012.10.004.
• Iatridis, George, 2012, "Hedging and earnings management in the light of IFRS implementation: Evidence from the UK stock market," The British Accounting Review, Elsevier, volume 44, issue 1, pages 21-35, DOI: 10.1016/j.bar.2011.12.002.
• Chahine, Salim & Arthurs, Jonathan D. & Filatotchev, Igor & Hoskisson, Robert E., 2012, "The effects of venture capital syndicate diversity on earnings management and performance of IPOs in the US and UK: An institutional perspective," Journal of Corporate Finance, Elsevier, volume 18, issue 1, pages 179-192, DOI: 10.1016/j.jcorpfin.2011.11.007.
• Ge, Wenxia & Kim, Jeong-Bon & Song, Byron Y., 2012, "Internal governance, legal institutions and bank loan contracting around the world," Journal of Corporate Finance, Elsevier, volume 18, issue 3, pages 413-432, DOI: 10.1016/j.jcorpfin.2012.01.006.
• Koch, Adam S. & Lefanowicz, Craig E. & Robinson, John R., 2012, "The effect of quarterly earnings guidance on share values in corporate acquisitions," Journal of Corporate Finance, Elsevier, volume 18, issue 5, pages 1269-1285, DOI: 10.1016/j.jcorpfin.2012.08.005.
• Duru, Augustine & Iyengar, Raghavan J. & Zampelli, Ernest M., 2012, "Performance choice, executive bonuses and corporate leverage," Journal of Corporate Finance, Elsevier, volume 18, issue 5, pages 1286-1305, DOI: 10.1016/j.jcorpfin.2012.08.003.
• Fafchamps, Marcel & McKenzie, David & Quinn, Simon & Woodruff, Christopher, 2012, "Using PDA consistency checks to increase the precision of profits and sales measurement in panels," Journal of Development Economics, Elsevier, volume 98, issue 1, pages 51-57, DOI: 10.1016/j.jdeveco.2010.06.004.
• Mate-Sanchez, Mariluz & López Hernández, Fernando A. & Lacambra, Jesus Mur, 2012, "Analyzing long-term average adjustment of financial ratios with spatial interactions," Economic Modelling, Elsevier, volume 29, issue 4, pages 1370-1376, DOI: 10.1016/j.econmod.2012.03.001.
• Iatridis, George Emmanuel, 2012, "Audit quality in common-law and code-law emerging markets: Evidence on earnings conservatism, agency costs and cost of equity," Emerging Markets Review, Elsevier, volume 13, issue 2, pages 101-117, DOI: 10.1016/j.ememar.2012.01.001.
• Jiao, Tao & Koning, Miriam & Mertens, Gerard & Roosenboom, Peter, 2012, "Mandatory IFRS adoption and its impact on analysts' forecasts," International Review of Financial Analysis, Elsevier, volume 21, issue C, pages 56-63, DOI: 10.1016/j.irfa.2011.05.006.
• El Sood, Heba Abou, 2012, "Loan loss provisioning and income smoothing in US banks pre and post the financial crisis," International Review of Financial Analysis, Elsevier, volume 25, issue C, pages 64-72, DOI: 10.1016/j.irfa.2012.06.007.
• Al-Hares, Osama M. & AbuGhazaleh, Naser M. & Haddad, Ayman E., 2012, "Value relevance of earnings, book value and dividends in an emerging capital market: Kuwait evidence," Global Finance Journal, Elsevier, volume 23, issue 3, pages 221-234, DOI: 10.1016/j.gfj.2012.10.006.
• Truong, Cameron & Corrado, Charles & Chen, Yangyang, 2012, "The options market response to accounting earnings announcements," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 22, issue 3, pages 423-450, DOI: 10.1016/j.intfin.2012.01.006.
• Jorgensen, Bjorn & Li, Jing & Sadka, Gil, 2012, "Earnings dispersion and aggregate stock returns," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 1-20, DOI: 10.1016/j.jacceco.2011.06.001.