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

• Akinloye Akindayomi, 2013, "Capital Gains Taxation And Stock Market Investments: Empirical Evidence," Accounting & Taxation, The Institute for Business and Finance Research, volume 5, issue 2, pages 1-12.
• Carmen B. Ríos-Figueroa & Rogelio J. Cardona, 2013, "Does Experience Affect Auditors’ Professional Judgment? Evidence From Puerto Rico," Accounting & Taxation, The Institute for Business and Finance Research, volume 5, issue 2, pages 13-32.
• Ronald A. Stunda, 2013, "The Impact Of Economic Fluctuations On Earnings Forecasts," Accounting & Taxation, The Institute for Business and Finance Research, volume 5, issue 2, pages 55-64.
• Prena Rani & Fazeena Fazneen Hussain & Priyashni Vandana Chand, 2013, "Managerial Incentives For Earnings Management Among Listed Firms: Evidence From Fiji," Global Journal of Business Research, The Institute for Business and Finance Research, volume 7, issue 1, pages 21-31.
• Richard Zhe Wang, 2013, "This paper empirically tests the relation between a firm’s degree of accounting conservatism and its level of operating risk. This paper constitutes the first empirical study in the accounting literature to test the risk signaling theory of account," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 7, issue 1, pages 55-68.
• Myrna R. Berrios, 2013, "The Relationship between Bank Credit Risk and Profitability and Liquidity," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 7, issue 3, pages 105-118.
• Yahn-Shir Chen & Yahn-Shir Chen, 2013, "I-Ching Huang," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 7, issue 4, pages 43-62.
• Amer Qasim & Ayman E. Haddad & Naser M. AbuGhazaleh, 2013, "Goodwill Accounting In The United Kingdom: The Effect Of International Financial Reporting Standards," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 4, issue 1, pages 63-78.
• Syaiful Anwar & Diah Hari Suryaningrum, 2013, "A Baudrillarian View Of Accounting Goodwill," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 4, issue 1, pages 95-105.
• Peter Harris & William Stahlin & Liz Washington Arnold & Katherine Kinkela, 2013, "Gaap Vs. Ifrs Treatment Of Leases And The Impact On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 4, issue 2, pages 97-106.
• Carlos Alberto Gonzalez Camargo & Jose Luis Martinez Flores & Claudia Malcon Cervera & Judith Cavazos Arroyo, 2013, "Logistics Management Methodology For The Improvement Of Small Businesses, Metodologia De Gestion Logistica Para El Mejoramiento De Pequenas Empresas," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 6, issue 5, pages 121-129.
• Volkan DEMİR & Oğuzhan BAHADIR & Aslı Gül ÖNCEL, 2013, "What is the Best Measure of Financial Performance? Comprehensive Income versus Net Income: Evidence from Turkey," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 28, issue 323, pages 73-96.
• Ece ERDENER ACAR & Serdar ÖZKAN & Yasemin ZENGİN KARAİBRAHİMOĞLU, 2013, "Accounting conservatism in the post-IFRS period: Do provisions matter?," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 28, issue 324, pages 109-130.
• Burcu DİNÇERGÖK, 2013, "Value Relevance of Earnings and Book Value of Equity in Turkey: The 2003-2009 Period," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 28, issue 332, pages 47-66.
• Yoshihiro Tokuga & Yoko Ota, 2013, "Influence of the Expansion of Fair Valuation on the Contracting Role of Accounting: A Normative Study," IMES Discussion Paper Series, Institute for Monetary and Economic Studies, Bank of Japan, number 13-E-11, Dec.
• Jazmín Sánchez & David Pincay, 2013, "La Contabilidad Pública en América Latina y el Devengo en Ecuador," Analítika, Analítika - Revista de Análisis Estadístico/Journal of Statistical Analysis, volume 6, issue 2, pages 19-29, Diciembre.
• Boris Popesko, 2013, "Costing methods utilization in Czech enterprises," International Journal of Entrepreneurial Knowledge, Center for International Scientific Research of VSO and VSPP, volume 1, issue 1, pages 38-45, December.
• Anca-Simona Hromei, 2013, "Merger Of Trading Companies, A Chance Of Salvation During The Crisis," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 5, issue 2, pages 236-245.
• Loredana Oana Hutanu (Toma), 2013, "Systemes Comptables Dans Le Contexte De La Mondialisation," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 5, issue 3, pages 388-397, September.
• Mihaela Ungureanu, 2013, "Financial Analysis From An Accounting Point Of View," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 5, pages 138-148.
• Eduardo Schiehll & Paulo Terra & Fernanda Victor, 2013, "Determinants of voluntary executive stock option disclosure in Brazil," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 17, issue 2, pages 331-361, May, DOI: 10.1007/s10997-011-9179-0.
• Leif Beisland & Dennis Frestad, 2013, "How fair-value accounting can influence firm hedging," Review of Derivatives Research, Springer, volume 16, issue 2, pages 193-217, July, DOI: 10.1007/s11147-012-9084-y.
• David DeBoskey & Peter Gillett, 2013, "The impact of multi-dimensional corporate transparency on us firms’ credit ratings and cost of capital," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 1, pages 101-134, January, DOI: 10.1007/s11156-011-0266-8.
• Chia-Ling Chao & Shwu-Min Horng, 2013, "Asset write-offs discretion and accruals management in Taiwan: the role of corporate governance," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 1, pages 41-74, January, DOI: 10.1007/s11156-011-0269-5.
• Chii-Shyan Kuo & Jow-Ran Chang & Shih-Ti Yu, 2013, "Effect of mandatory pro forma earnings disclosure on the relation between CEO share bonuses and firm performance," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 2, pages 189-215, February, DOI: 10.1007/s11156-011-0272-x.
• Ting-Kai Chou, 2013, "Information content of credit ratings in pricing of future earnings," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 2, pages 217-250, February, DOI: 10.1007/s11156-012-0273-4.
• Steven Lustgarten & John Shon, 2013, "Do abnormal accruals affect the life expectancy of audit engagements?," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 3, pages 443-466, April, DOI: 10.1007/s11156-012-0276-1.
• Aníbal Báez-Díaz & Pervaiz Alam, 2013, "Tax conformity of earnings and the pricing of accruals," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 3, pages 509-538, April, DOI: 10.1007/s11156-012-0275-2.
• Nan-Ting Kuo, 2013, "Dividend tax signaling and the pricing of future earnings: a case of taxable stock dividends," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 3, pages 539-570, April, DOI: 10.1007/s11156-012-0287-y.
• Xiaoyan Cheng & David Smith, 2013, "Disclosure versus recognition: the case of expensing stock options," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 4, pages 591-621, May, DOI: 10.1007/s11156-012-0290-3.
• James Gong & Siyi Li, 2013, "CEO incentives and earnings prediction," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 4, pages 647-674, May, DOI: 10.1007/s11156-012-0291-2.
• Malcolm Beynon & Mark Clatworthy, 2013, "A fuzzy-based approach to residual income equity valuation," Review of Quantitative Finance and Accounting, Springer, volume 40, issue 4, pages 675-690, May, DOI: 10.1007/s11156-012-0293-0.
• Sebastian Brauer & Frank Westermann, 2013, "On the time series measure of conservatism: a threshold autoregressive model," Review of Quantitative Finance and Accounting, Springer, volume 41, issue 1, pages 111-129, July, DOI: 10.1007/s11156-012-0302-3.
• Christopher Edmonds & Ryan Leece & John Maher, 2013, "CEO bonus compensation: the effects of missing analysts’ revenue forecasts," Review of Quantitative Finance and Accounting, Springer, volume 41, issue 1, pages 149-170, July, DOI: 10.1007/s11156-012-0305-0.
• Michael Lacina & Byung Ro, 2013, "Market implied future earnings and analysts’ forecasts," Review of Quantitative Finance and Accounting, Springer, volume 41, issue 2, pages 295-341, August, DOI: 10.1007/s11156-012-0307-y.
• Chee Lim & David Ding & Charlie Charoenwong, 2013, "Non-audit fees, institutional monitoring, and audit quality," Review of Quantitative Finance and Accounting, Springer, volume 41, issue 2, pages 343-384, August, DOI: 10.1007/s11156-012-0312-1.
• Mark Aleksanyan & Khondkar Karim, 2013, "Searching for value relevance of book value and earnings: a case of premium versus discount firms," Review of Quantitative Finance and Accounting, Springer, volume 41, issue 3, pages 489-511, October, DOI: 10.1007/s11156-012-0318-8.
• Santanu Mitra & Mahmud Hossain & Pankaj Jain, 2013, "Product market power and management’s action to avoid earnings disappointment," Review of Quantitative Finance and Accounting, Springer, volume 41, issue 4, pages 585-610, November, DOI: 10.1007/s11156-012-0324-x.
• Lawrence Brown & Kelly Huang & Arianna Pinello, 2013, "To beat or not to beat? The importance of analysts’ cash flow forecasts," Review of Quantitative Finance and Accounting, Springer, volume 41, issue 4, pages 723-752, November, DOI: 10.1007/s11156-012-0330-z.
• Pierre Dehez, 2013, "Cooperative provision of indivisible public goods," Theory and Decision, Springer, volume 74, issue 1, pages 13-29, January, DOI: 10.1007/s11238-012-9311-x.
• Norio Kitagawa & Shin' ya Okuda, 2013, "Management Forecasts, Idiosyncratic Risk, and Information Environment," Discussion Papers, Kobe University, Graduate School of Business Administration, number 2013-38, May, revised Jul 2013.
• Luminita Georgeta Jalba, 2013, "Problematical Issues Concerning the Necessity of Adopting a Law Referring to the Accounting Law in Romania in the Present Context," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue Special 1, pages 17-20, December.
• Luminiþa Georgeta Jalba, 2013, "Problematical Interdependence between Accounting and Corporate Government in Nowadays Context," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue Special 1, pages 35-39, December.
• Luminiþa Georgeta Jalba, 2013, "Classicism and Modernity in the Information System on Financia Performance," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue Special 1, pages 66-68, December.
• Luminiþa Georgeta Jalba, 2013, "The Conception and Design of a Marketing Demand and Supply of the Accounting Information. The Bookkeeping and the Accounting Services in the Marketing Services’ Process," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue Special 1, pages 82-86, December.
• Iuliana Cenar & Letitia Maria Isac, 2013, "International Accounting Standards on Business Combinations and Their Implementation in the Accounting in Romania," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue Special 1, pages 92-100, December.
• Gheorghe Lepadatu, 2013, "Developments in the Romanian Accounting System Architecture due to the Implementation of IFRS (I)," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 2, pages 26-31, June.
• Doina Maria Tilea & Vasile Bleotu & Alexandra Ana Maria Serban, 2013, "Financial Reporting Through IFRS," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 3, pages 150-153, September.
• Doina Maria Tilea & Alexandra Ana Maria Serban, 2013, "Method of Drafting and Assessment of Specific Rules to Consolidated Financial Statements," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 3, pages 171-173, September.
• Ileana Sorina (Rakos) Boca & Sorinel Capusneanu & Dana Maria Oprea & Anamaria Tepes Bobescu, 2013, "The Transversal Organization of the Economic Entities of the Coal Mining Industry," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 5, issue 4, pages 122-132, December.
• Ulf Mohrmann & Jan Riepe & Ulrike Stefani, 2013, "Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2013-08, Apr.
• Norio Kitagawa & Akinobu Shuto, 2013, "Credibility of Management Earnings Forecasts and Future Returns," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2013-30, Oct.
• Takuya Iwasaki & Norio Kitagawa & Akinobu Shuto, 2013, "Managerial Discretion over Their Initial Earnings Forecasts," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2013-31, Oct.
• Akinobu Shuto & Takuya Iwasaki, 2013, "The Effect of Institutional Factors on Discontinuities in Earnings Distribution: Public Versus Private Firms in Japan," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2013-32, Oct, revised Jul 2014.
• Masahiro Enomoto & Fumihiko Kimura & Tomoyasu Yamaguchi, 2013, "A Cross-Country Study on the Relationship between Financial Development and Earnings Management," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2013-34, Nov, revised Oct 2017.
• Philip Brown, 2013, "Some Observations on Research on the Benefits to Nations of Adopting IFRS," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 3, pages 1-19, December.
• Satoshi Taguchi & Masayuki Ueeda & Kazunori Miwa & Satoru Mizutani, 2013, "Economic Consequences of Global Accounting Convergence: An Experimental Study," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 3, pages 103-120, December.
• Larry Bensimhon & Yuri Biondi, 2013, "Financial Bubbles, Common Knowledge and Alternative Accounting Regimes: An Experimental Analysis of Artificial Spot Security Markets," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 3, pages 21-59, December.
• Masayoshi Noguchi & Trevor Boyns, 2013, "The South Manchuria Railway Company and its Interactions with the Military: An Accounting and Financial History," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 3, pages 61-101, December.
• Giampaolo Arachi & Valeria Bucci, 2013, "Do taxes affect firmsÕ asset write-downs? Evidence from discretionary write-downs of equity investments in Italy," Working Papers, University of Salento; Department of Management, Economics, Mathematics and Statistics, number EC0002, Dec, revised Dec 2013.
• Rasaeiyan , Amir & Akbari, Mir Askar, 2013, "Investigation on the Relation between Tax Avoidance, Corporate Transparency, and Firm Value," Journal of Monetary and Banking Research (فصلنامه پژوهش‌های پولی-بانکی), Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, volume 6, issue 16, pages 159-179, September.
• Gibson Nyirenda & Collins C. Ngwakwe & Cosmas M. Ambe, 2013, "Environmental Management Practices and Firm Performance in a South African Mining Firm," Managing Global Transitions, University of Primorska, Faculty of Management Koper, volume 11, issue 3 (Fall), pages 243-260.
• Stefan Stander & Pieter Buys & Merwe Oberholzer, 2013, "Using the Cultural Dimension and Accounting Value Classification Frameworks to Investigate Cultural Diversity in a Multi-National South African-Based Company," Managing Global Transitions, University of Primorska, Faculty of Management Koper, volume 11, issue 3 (Fall), pages 301-316.
• Gyula Fülöp & Bettina Hódi Hernádi, 2013, "Quality Improvement in Accounting," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 9, issue 02, pages 41-51.
• Rubiela Jiménez Aguirre, 2013, "Un aporte de Richard Laughlin a la contabilidad: El pensamiento de Middle-Range Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 14, pages 176-199, Diciembre.
• Sandra Milena Muñoz López & Gustavo Alberto Ruiz Rojas & Héctor José Sarmiento Ramírez, 2013, "Formación para la investigación contable. Una interpretación de las intencionalidades y las metódicas desde la mirada de los profesores Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 14, pages 200-227, Diciembre.
• Edison Fredy León Paime, 2013, "La investigación en educación contable: breve historia y revisión internacional Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 14, pages 228-261, Diciembre.
• Carlos Mario Vargas Restrepo, 2013, "Caracterizacion de la investigacion contable. El aporte de Chua Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 14, pages 262-289, Diciembre.
• María Victoria Agudelo Vargas, 2013, "Análisis de los aportes de Anthony G. Hopwood a la disciplina contable Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 14, pages 290-315, Diciembre.
• Norka Viloria Ortega, 2013, "Los retos de la contabilidad. Una visión desde los avances de la teoría contable Patterns in Neighboring Areas Venezuela," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 14, pages 40-53, Junio.
• Edgar Gracia López, 2013, "Habermas y su incidencia en la contabilidad Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 14, pages 88-115, Diciembre.
• Domenico Piatti & Peter Cincinelli, 2013, "La qualità dell'informativa sociale nelle banche di credito cooperativo italiane," Banca Impresa Società, Società editrice il Mulino, issue 3, pages 469-526.
• Yukichi Mano & John Akoten & Yutaka Yoshino & Tetsushi Sonobe, 2013, "Teaching KAIZEN to Small Business Owners: An Experiment in a Metalworking Cluster in Nairobi," NBER Chapters, National Bureau of Economic Research, Inc, "Experiments for Development: Achievements and New Directions".
• Karthik Balakrishnan & Mary B. Billings & Bryan T. Kelly & Alexander Ljungqvist, 2013, "Shaping Liquidity: On the Causal Effects of Voluntary Disclosure," NBER Working Papers, National Bureau of Economic Research, Inc, number 18984, Apr.
• Ulf Brüggemann & Aditya Kaul & Christian Leuz & Ingrid M. Werner, 2013, "The Twilight Zone: OTC Regulatory Regimes and Market Quality," NBER Working Papers, National Bureau of Economic Research, Inc, number 19358, Aug.
• Yukichi Mano & John Akoten & Yutaka Yoshino & Tetsushi Sonobe, 2013, "Teaching KAIZEN to Small Business Owners: An Experiment in a Metalworking Cluster in Nairobi," GRIPS Discussion Papers, National Graduate Institute for Policy Studies, number 13-06, May.
• Narayanan, V. G. & Smith, Michael, 2013, "Competition and Cost Accounting," Foundations and Trends(R) in Accounting, now publishers, volume 7, issue 3, pages 131-195, April, DOI: 10.1561/1400000005.
• Mayew, William J. & Venkatachalam, Mohan, 2013, "Speech Analysis in Financial Markets," Foundations and Trends(R) in Accounting, now publishers, volume 7, issue 2, pages 73-130, March, DOI: 10.1561/1400000024.
• Stocken, Phillip C., 2013, "Strategic Accounting Disclosure," Foundations and Trends(R) in Accounting, now publishers, volume 7, issue 4, pages 197-291, August, DOI: 10.1561/1400000027.
• Andreea Paula Dumitru, 2013, "Saving The Companies Affected By The Current Economic Crises - At The Hand Of Stakeholders And Accounting Professionals," Global Economic Observer, "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences;Institute for World Economy of the Romanian Academy, volume 1, issue 1, pages 101-109, May.
• Snejana Basheva & Rossen Petkov & Atanaska Mindevska, 2013, "International Accounting through the Political Development Theories," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 35-40, Janyary.
• Roumiana Pozharevska, 2013, "Intellectual Property: a Lever to Stimulate Economic Growth of Small and Medium-Sized Enterprises Accounting Aspects," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 41-52, Janyary.
• Hristina Oreshkova, 2013, "The crisis and the future of financial reporting. Global financial reporting standards - reality or utopia," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 50-74, April.
• Daniela Feschiyan, 2013, "The Process of Harmonization of Public Sector Accounting in the EU," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 62-72, December.
• Kalin Kalev, 2013, "Quality of Risk Disclosures," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 109-122, December.
• Avram (Boitos) Camelia & Rus Luminita, 2013, "The Concept Of Performance - History And Forms Of Manifestation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1145-1153, July.
• Bunea Ștefan & Sãcãrin Marian & Gîrbinã Maria Mãdãlina, 2013, "An Analysis Of The Perception Of Chartered Accountant Trainees Regarding Access To The Accounting Profession And Professional Training Needs," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1154-1164, July.
• Bunget Ovidiu Constantin & Dumitrescu Alin Constantin & Deliu Delia, 2013, "The Relevance Of Accounting Information Generated By The Application Of Ias 29 Related To Shareholders Capital," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1165-1170, July.
• Cirstea Andreea & Baltariu Carmen-Alexandra, 2013, "Some Disclosure Aspects Regarding Consolidated Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1171-1181, July.
• Dragu Ioana & Tiron-Tudor Adriana, 2013, "New Corporate Reporting Trends. Analysis On The Evolution Of Integrated Reporting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1221-1228, July.
• Hada Teodor & Mărginean Radu, 2013, "Accounting Treatments On Forestry Special Funds And Specific Problems In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1229-1239, July.
• Moț Ioana, 2013, "Ifrs In The Small And Medium-Sized Entities. Dificulties And Opportunities Of The Ifrs For Smes," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1240-1249, July.
• Schmidt Anca & Megan Ovidiu, 2013, "The Behaviour Of Romanian Accountants From Timis County: Creative Or Non-Creative," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1273-1279, July.
• Greti Daniela Togoe & Dorel Mates & Mileva Valentina Manescu Dragotoiu, 2013, "Impact Of Ethical Values Promoted By Professional Accountants On The Organizational Culture," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1280-1285, July.
• Berinde Sorin & Grosanu Adrian, 2013, "The Efficiency Of Foreign Investments In The Financing Of Audited Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1289-1299, July.
• Berinde Sorin & Rachisan Paula Ramona, 2013, "The Impact Of Corporate Governance On The Restructuring Operations Of Audited Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1300-1309, July.
• Brindescu-Olariu Daniel & Golet Ionut, 2013, "Prediction Of Corporate Bankruptcy In Romania Through The Use Of Logistic Regression," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 976-986, July.
• Stepanyan Armen, 2013, "Performance Assessment Of Major U.S. Airlines Via Cash Flow Ratios," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 398-408, December.
• Belenesi Marioara & Bogdan Victoria & Popa Dorina, 2013, "Measures Investingating The Characteristics Of Accounting In Knowledge-Based Economy. Study Regarding The Evolution Of The Romanian Ict Industry In 2007-2011," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 485-497, December.
• Bogdan Victoria & Popa Dorina & Belenesi Marioara, 2013, "Accounting In Knowledge-Based Economy. The Case Of The Romanian Ict Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 498-511, December.
• Tamasne Orban Ildiko, 2013, "METHODOLOGICAL ASPECTS OF AGRICULTURAL ENTERPRISESâ€(tm) INCOME CALCULATION," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 523-529, December.
• Hada Teodor & Marginean Radu, 2013, "Diagnosis Of Financial Position By Balance Sheet Analysis - Case Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 530-539, December.
• Mitu Ina & Tiron Tudor Adriana, 2013, "Public Sector Combinations: A New Challenge For Ipsasb," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 540-549, December.
• Nicolae Traian Cristin & Pepi Miticã, 2013, "Fair Value Versus Historical Cost In Forecast Of Income For Banking Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 550-558, December.
• Urban Bacher & Kai L. Stober, 2013, "Uhnwi In Emerging Markets – They Still Think, Act And Invest Differently," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 9, pages 481-492.
• Blazenka Hadrovic Zekic, 2013, "Accountants’ Perception Of Organizational Decline On An Example Of An Industrial Dinosaur," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 9, pages 755-765.
• Kazunori Miwa, 2013, "The Impact of Mandatory Disclosure on Information Acquisition: Theory and Experiment," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 13-01, Feb.
• Tanase Gabriela Lidia, 2013, "The Budgets’ Role in the Audit of Economic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1023-1028, May.
• Balan Ioana, 2013, "Approaching the Concept of Intangible Assets in the Context of the Knowledge Society," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1076-1080, May.
• Bãltãre?u Camelia, 2013, "Considerations Regarding The European System of National and Regional Accounts – ESA 1995," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1097-1101, May.
• Bunea-Bontaº Cristina Aurora, 2013, "Methods for Measuring the Impairment of Accounts Receivable," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1119-1124, May.
• Cãlean Ioana & Rof Leti?ia Maria, 2013, "Addressing the Concept of Performance and its Quantification in Romanian and French Vision," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1146-1150, May.
• Dima Florin-Constantin, 2013, "Accounting Normalisation Instruments and Sources," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1185-1188, May.
• Dima Florin-Constantin, 2013, "Measurement and Evaluation in Financial Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1189-1192, May.
• Dobre Florin & Vîlsãnoiu Daniel & Popa Adriana Florina, 2013, "Financial Reporting under XBRL and the Impact on the Financial Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1199-1203, May.
• Dobre Florin, & Popa Adriana Florina & Laura Brad, 2013, "Briefing in History of Audit and Financial Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1204-1209, May.
• Dumitru Valentin Florentin & Stãnilã Oana Georgiana & Jinga Gabriel, 2013, "Using the Information Technologies for the Human Resources Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1242-1247, May.
• Huian Maria Carmen, 2013, "Considerations on the Profile of Respondents to the Comment Letters Submitted for IFRS 9 Financial Instruments. Phase 1 and 2," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1288-1293, May.
• Ionete Toplicianu Selina & Toplicianu Valerica, 2013, "A Cost Radiography and the Premise of the Application of the ABC Method in Overnight Hospital Stay," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1304-1308, May.
• Lenghel Radu Dorin, 2013, "Views on the Internal Control System of Economic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1321-1326, May.
• Lenghel Radu Dorin, 2013, "Views on the Internal Control System of Public Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1327-1332, May.
• Manea Marinela – Daniela, 2013, "The Fair Value – between Theoretical Predictability and Practical Modeling within the Romanian Accounting Area. Case Study for the Societies within the Transportation Field in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1339-1344, May.
• Mihalache Anita, 2013, "Case Study on Export Accounting Based on Commission," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1372-1377, May.
• Munteanu Petricã, 2013, "Accounting Support Function for Supply Chain Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1394-1398, May.
• Nicolae Traian Cristin & Pepi Miticã, 2013, "Fair Value Accounting versus Historical Cost Accounting - the Impact on Financial Statement Presentation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1399-1404, May.
• Paºcu Ana-Maria, 2013, "Considerations Concerning the Quality of the Services Provided by Accounting Professionals in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1414-1419, May.
• Petrescu (Neacºu) Claudia-Maria & Vladaia (Vlad) Madalina Lucia & Nistor Ion, 2013, "Reorganization, a Possible Bridge over Bankruptcy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1432-1435, May.
• Radu Riana Iren & Mihalcea Lucean & Negoescu Gheorghe, 2013, "Cash-Flow Analysis Base of the Company's Performance Evaluation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1455-1460, May.
• Ruse Elena & Susmanschi Georgiana, 2013, "The Role of Cost Accounting in the Management of the Activity Center," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1471-1474, May.
• Spineanu-Georgescu Luciana, 2013, "Convergences and Divergences between Cash Flows and Cash Flows Company," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1501-1504, May.
• Tãnasã Florentin & Prodan-Palade Doina, 2013, "Case Study on the Accounting Policies Used by Companies Listed on the Bucharest Stock Exchange (BSE) Tier I," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1519-1523, May.
• Todea Nicolae & Udrea Ana Maria & Cioca Ionela Cornelia, 2013, "Effects of the Option "Fair Value" on the Entity's Financial Position and Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1524-1528, May.
• Tofãnicã Ramona-Ionela, 2013, "Profitability of the Banking System in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1529-1532, May.
• Trandafir Raluca-Andreea & Mirea Marioara, 2013, "The Analysis of the Economic and Financial Performance Based On the Rates of Return in Hospitality Industry Companies On the Romanian Seaside," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1537-1542, May.
• Þaicu Marian & Dumitru Mihaela, 2013, "Aspects Regarding the Relevance of the Performance Measurement Indicators," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1543-1548, May.
• Ungureanu Sebastian, 2013, "Performance Analysis on Intermediary Balance Management Panel," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1569-1574, May.
• Vlãdaia (Vlad) Mãdãlina-Lucia & Petrescu (Neac?u) Claudia-Maria, 2013, "Fair Value and Its Significance in Performance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1589-1592, May.
• ªerbãnescu Luminiþa & Þaicu Marian, 2013, "Usage of Business Intelligence Solutions for the Analysis of Deviations in the Use of the Standard Cost Method," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 658-662, May.
• Dicu Roxana-Manuela & Mardiros Daniela-Neonila, 2013, "The Influence of the Inflationary Phenomenon on the Financial Reporting of an EntityAbstract:In today’s business context, there is a need for understanding the economic imbalances which can affect the life of an entity. Also, we must emphasize the co," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 564-568, May.
• Isai Violeta & Radu Riana Iren, 2013, "Modalities of Financing and Acknowledgement in Accounting for the Worship Entities of RomaniaAbstract:Religion represents a social, but also an individual reality, which must be analyzed in the context of the society, in terms of the institutional pr," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 604-609, May.
• Kutsyk Petro, 2013, "Development of Internal Corporative Regulations and Accounting StandardsAbstract:It is noted that a national regulation for accounting firms is inappropriate. Good corporate governance is proved to be important to develop internal regulations and acc," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 615-620, May.
• Morariu Ana & Petroianu Grazia-Oana & Dãucianu (Avram) Mihaela, 2013, "The Predictive Analysis of Going Concern Business at the level of Economic EntitiesAbstract:Accounting estimations, predictions and evaluations need consistancy when applying accounting principles. The accounting principles represent a main element i," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 636-641, May.
• Nicolae Traian Cristin, 2013, "A Discussion of Fair Value Accounting and Accounting Measurement RegimesAbstract:Accounting is sometimes seen as a veil—as a mere detail of measurement—leaving the economic fundamentals unaffected. The validity of such a view would be overwhelming in," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 658-662, May.
• Radu Riana Iren & Isai Violeta, 2013, "The Interest of Shareholders in Terms of IFRS vs. U.S. GAAPAbstract:Found transfer to the emerging markets by investments, is requiring knowledge about the world’s two main accounting systems: Generally Accepted Accounting Principles (GAAP) and Inter," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 681-685, May.
• Stefan-Duicu Viorica Mirela & Stefan-Duicu Adrian, 2013, "Economic and Financial Analysis – Integrated Part of the Economic and Social Dimension through the Specter of the Positive Theory of AccountingAbstract:Financial analysis was always considered a reliable instrument for companies, knowing a multitude ," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 716-719, May.
• Tofãnicã Ramona-Ionela & Sãveanu Cristina, 2013, "The Romanian Banking System’s EfficiencyAbstract:This paper is a review of the literature on the concept of efficiency, especially in the banking system of our country expressing our opinion regarding the banking system in Romania at the beginning of," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 720-723, May.
• Ferrer García, Cristina & Laínez Gadea, José Antonio, 2013, "Detectando diferencias en la medición de la calidad del resultado: evidencia empírica para empresas españolas || Detecting Differences on the Earnings Quality Measurement: Empirical Evidence on Spanish Firms," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 16, issue 1, pages 5-28, December.
• Rubio Martín, Gracia & Rodríguez Paredes, Mercedes & Maroto Acín, Juan Antonio, 2013, "La escasa relevancia de la información contable sobre los activos intangibles en la valoración de las empresas innovadoras españolas: el caso de los sectores farmacéutico y biotecnológico || The Low Impact of Accounting Information about Intangible A," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, volume 16, issue 1, pages 68-94, December.
• Hamzah Al-Mawali, 2013, "Performance consequences of management accounting system information usage in Jordan," Business and Economic Horizons (BEH), Prague Development Center, volume 9, issue 1, pages 22-31, April.
• Lalit Sharma & Pankaj Madan, 2013, "Affect of perceived barriers to entrepreneurship on the career choice decision of students: A study of Uttarakhand state, India," Business and Economic Horizons (BEH), Prague Development Center, volume 9, issue 2, pages 23-33, July.
• Sonja Brangewitz & Claus-Jochen Haake, 2013, "Cooperative Transfer Price Negotiations under Incomplete Information," Working Papers CIE, Paderborn University, CIE Center for International Economics, number 64, Jul.
• Mariana Radu, 2013, "The Impact of Depreciation on Costs," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 1, pages 251-260.
• Melinda Timea Fülöp, 2013, "Correlation Analysis of the Audit Committee and Profitability Indicators," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 1, pages 139-148.
• Mariana Man & Bogdan Răvaş, 2013, "Highlighting the Economic Information Circuit in the Tourism Entities," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 1, pages 183-190.
• Marilena-Roxana Zuca, 2013, "Controversy Regarding Items Evaluated in Financial Statements," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 1, pages 273-282.
• Valentin Burca & Teodor-Florin Cilan, 2013, "Multinational’s Influence in Decision to Adopt IAS/IFRS," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 1, pages 35-48.
• Maria Daniela Bondoc & Marian Ţaicu, 2013, "Expenses Analysis Based on Information Provided by the Profit and Loss Account – Company Performance Diagnosis Stage," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 1, pages 5-14.
• Marius Deac, 2013, "Romanian Accounting - A Tale of Two Standards," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 1, pages 89-98.
• Mirela Monea, 2013, "Information System of the Financial Analysis," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 2, pages 149-156.
• Bogdan Răvaş, 2013, "Study on Internal Control of Suppliers and Customers in a Construction Company," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 2, pages 213-220.
• Alice Emilia Ţinta, 2013, "The Influence of Accounting Policies over the Entities’ Result," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 2, pages 259-270.
• Marilena Roxana Zuca, 2013, "The Accounting Treatment of Asset Depreciation and the Impact on Result," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 2, pages 271-280.
• Gheorghe FATACEAN, 2013, "Extent of Judicial Accounting Expertise Wwithin the Production of Accounting Information," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 23-34, December.
• Paula Faria & Franscisco Vitorino Martins & Elísio Brandão, 2013, "Executive Compensation: Pay-for-Performance in High-Technology Firms," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 517, Dec.
• Paula Faria & Franscisco Vitorino Martins & Elísio Brandão, 2013, "The level of CEO compensation for the short and long-term - a view on high-tech firms," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 519, Dec.
• Masaud Laga, 2013, "Obstacles Of Adoption And Implemention Of Ifrs In Libya," European Journal of Business and Economics, Central Bohemia University, volume 8, issue 1, pages 1-31:8, September, DOI: 10.12955/ejbe.v8i1.124.
• Hussain Arif & Mehedi Tuhin, 2013, "Disclosure of Non-Financial Information Voluntarily in the Annual Report of Financial Institutions: A Study on Listed Banks of Bangladesh," European Journal of Business and Economics, Central Bohemia University, volume 8, issue 2, pages 37-441:8, July, DOI: 10.12955/ejbe.v8i2.397.
• Katarzyna Klimczak, 2013, "Reserves In Traditional And Contemporary Accounting," European Journal of Business and Economics, Central Bohemia University, volume 8, issue 2, pages 6-141:8, July, DOI: 10.12955/ejbe.v8i2.375.
• Holtjana Bello, 2013, "Audit Committee’S Role In Enhancing Accountability Of The Albanian, Public Sector," European Journal of Business and Economics, Central Bohemia University, volume 8, issue 4, pages 4211:8-4211, May, DOI: 10.12955/ejbe.v8i4.421.
• Valentin Florentin Dumitru & Nadia Albu & Cătălin Nicolae Albu & Mădălina Dumitru, 2013, "ERP implementation and organizational performance. A Romanian case study of best practices," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 15, issue 34, pages 518-531, June.
• Florentin Caloian, 2013, "Analysing the sustainability of the entities quoted on the B.S.E. using accounting sustainability measures," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 15, issue Special 7, pages 743-758, November.
• Tatijana Minic & Bratislav Petrovic & Oliver Ilic, 2013, "A new approach to integral information system of a company for business and sustainable development," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 15, issue Special 7, pages 769-783, November.
• Arimany, N. & Farreras, M.A. & Rabaseda, J., 2013, "Alejados de la NIC 41: ¿Es correcta la valoración del patrimonio neto de las empresas agrarias?," Economia Agraria y Recursos Naturales, Spanish Association of Agricultural Economists, volume 13, issue 01, DOI: 10.22004/ag.econ.152820.
• Pallás, Edith, 2013, "A Borturizmus Minőségbiztosításának Megjelenése A Vendéglátásban, Rendezvényeken És A Boros Szálláshelyeken," Acta Carolus Robertus, Karoly Robert University College, volume 3, issue 2, pages 1-8, DOI: 10.22004/ag.econ.171436.
• Duricin, Sonja & Bodroza, Dusko, 2013, "The Impact Of Drought On Yield Position Of The Group Of Enterprises From Agriculture Sector," Economics of Agriculture, Institute of Agricultural Economics, volume 60, issue 01, pages 1-14, March, DOI: 10.22004/ag.econ.146735.
• Milojević, Ivan & Vukoje, Aleksandra & Mihajlović, Milan, 2013, "Accounting Consolidation Of The Balance By The Acquisition Method," Economics of Agriculture, Institute of Agricultural Economics, volume 60, issue 2, pages 1-16, July, DOI: 10.22004/ag.econ.152804.
• Zakić, Vladimir & Borović, Natalija, 2013, "Application Of Activity-Based Costing In Agricultural Enterprises," 50th Anniversary Seminar, Agriculture and Rural Development -Challenges of Transition and Integration Processes, September 27, 2013, University of Belgrade, Department of Agricultural Economics, Faculty of Agriculture, number 161815, Sep, DOI: 10.22004/ag.econ.161815.
• Rezart DEMIRAJ & Rezarta SHKURTI (PERRI), 2013, "Accounting And Financial Web Reporting In Albania," Journal of Public Administration, Finance and Law, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 4, issue 4, pages 148-158, December.
• Claudiu Serban & Monica Patrutescu & Ovidia Doinea, 2013, "Evolution Of The Concept Of Accounting Estimation And Evaluation," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 41, pages 111-114.
• Claudiu Serban & Dalia Simion & Sabin Armaselu, 2013, "General Aspects On The Accounting Estimation- Fair Value Report," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 41, pages 115-120.
• Dalia Simion & Claudiu Serban & Monica Patrutescu, 2013, "Plase And Role Of Estimation In The Accounting Process," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 41, pages 121-124.
• Valeriu Brabete & Magdalena Mihai & Cristian Dragan & Adriana Iota, 2013, "Implementation Of Ifrs In Romania – Past, Present And Perspectives," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 41, pages 137-144.
• Mirela Monea, 2013, "The Analysis Of Revenues And Expenses Based On Profit And Loss Account," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 41, pages 14-19.
• Firescu Victoria, 2013, "Reassessement, Accounting Policy On Tangible Presentation In The Financial Statements," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 41, pages 224-229.
• Lect. Bogdan Răvaş PhD, 2013, "The Classic Cost-Volume-Profit, A Possible Useful Tool In Providing Performance For The Tourism Units," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 20, pages 102-107, April.
• Assist. Cristiana Bogdănoiu PhD Student, 2013, "Budgeted Production Costs – A Necessity In Dairy Industry Enterprises," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 20, pages 108-116, April.