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

• Yuri Biondi & Antoine Rebérioux, 2012, "The governance of intangibles: Rethinking financial reporting and the board of directors," Accounting Forum, Taylor & Francis Journals, volume 36, issue 4, pages 279-293, December, DOI: 10.1016/j.accfor.2012.03.003.
• Lucian Cernusca, 2012, "National And International Regarding The Accounting Policies For The Fixed Assets," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 109-114, November.
• Corina Miculescu, 2012, "Directions For Improvement Of Managerial Accounting Economic Entities In Romania, In The Current Economic Context," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 115-120, November.
• Ioana Bufan & Andra Cornean, 2012, "Case Study Regarding The Assistance Of An Auditor To A Stock Count," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 126-133, November.
• Dima Florin-Constantin, 2012, "Creative Accounting Through The Policies And Accounting Options," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 180-184, November.
• Cristina-Ionela Fădur & Marilena Mironiuc, 2012, "The Paradox Of Goodwill: Why Do We Pay More Than The Fair Value? Study On Romanian Companies," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 213-220, November.
• Lucian Ioan Sabău, 2012, "Empirical Study Concerning The Views On The Format Of Cash Flow Statements," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 293-300, November.
• Buşan Gabriela & Ciurlău Loredana, 2012, "The Use Of Calculation Of Costs For Activities To Improve Cost Management And Profitability," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 312-316, November.
• Claudia Isac & Alin Isac, 2012, "Structural Relations Of Financial Statements And The Instruments Of Financial Management," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 317-320, November.
• Mihaela Ungureanu, 2012, "The Accounting System In Poland – Polski System Rachunkowości," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 32-40, November.
• Dima Florin Constantin & Ducu Corina, 2012, "Recognition And Assessment In Accountancy," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 346-351, November.
• Alina – Mariana Istrate, 2012, "Accounting Truth In A Society Guided By Interests," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 366-371, November.
• Marius–Nicolae Miculescu, 2012, "Managerial Decisions Taken On Public Health Entities May Be Based On Information Draw From The Income Statement," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 417-422, November.
• Dorel Mates & Mihai Seucea & Alin Dumitrescu & Laura-Adriana Alionescu & Marian Socoliuc & Veronica Grosu, 2012, "Controlling And Improvement Of Performance Efficiency Within Industrial Organizations. The Company’S Market-Based Scorecard," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 450-456, November.
• Dorel Mates & Mihai Seucea & Alin Dumitrescu & Laura-Adriana Alionescu & Marian Socoliuc & Veronica Grosu, 2012, "Instruments For The Improvement Of Cash Flow And For The Rationalization Of Short-Term Financial Investment Applied By Multinational Companies," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 457-460, November.
• Daniela Marioara Popovici, 2012, "Execution, Internal Monitoring, Budget Valuation And Financial Control – Elements Of Dministration Of Legal Persons Without Patrimonial Purpose," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 520-526, November.
• Maria Moraru & Franca Dumitru, 2012, "Comparative Study Regarding The Accounting System In Romania, France, Great Britain And Usa," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 533-541, November.
• Alin Emanuel Artene & Aura Emanuela Domil, 2012, "Relevance Of The Accounting Information For The Mergers And Acquisitions In Romania," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 70-75, November.
• Mirela Camelia Baba, 2012, "Advantages Of Implementing Environmental Accounting Within An Economic Entity," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 19-24, November.
• Mihaela Cosmina PETRE, 2012, "Provisions accountancy for pensions and similar liabilities," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 253-258, May.
• Marius Cristian MILOS, 2012, "Financial reports users perspective on the accounting information necessary for valuing enterprises," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 300-303, May.
• Lucian Ioan SABAU, 2012, "Current trends of financial reporting in the European Union," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 323-329, May.
• Alina – Mariana ISTRATE & Ana – Maria PASCU, 2012, "The impact of the informational market on accounting result and the way of presenting it," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 336-341, May.
• Aura Emanuela DOMIL & Alin Emanuel ARTENE & Codruta Daniela PAVEL, 2012, "International harmonization of accounting standards for multinational entities," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 350-356, May.
• Aura Emanuela DOMIL & Alin Emanuel ARTENE, 2012, "Taxes applying to capital investment acquisition," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 357-361, May.
• Cristina Mihaela NAGY & Bogdan COTLET & Dumitru COTLET & Marina UHER, 2012, "The impact of the crisis on the financial performance (results) of Romanian insurance companies," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 384-391, May.
• Cristina Mihaela NAGY & Bogdan COTLET & Dumitru COTLET & Marina UHER, 2012, "The ability of Romanian insurers to cover technical reserves under present conditions," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 392-399, May.
• Bogdan COTLET & Cristina Mihaela NAGY & Ovidiu MEGAN & Dumitru COTLET, 2012, "The necessity for accounting regulations generally accepted at international level," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 400-405, May.
• Bogdan COTLET & Cristina Mihaela NAGY & Ovidiu MEGAN & Dumitru COTLET, 2012, "Creative techniques for modeling performance reported in financial statements," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 406-410, May.
• Marina UHER & Cristina Mihaela NAGY & Bogdan COTLET & Dumitru COTLET, 2012, "Merger of commercial companiesin the conditions of the financial crisis," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 416-419, May.
• Gheorghe Claudiu FEIES & Dorel MATES & Nicolae VIRAG, 2012, "The role of technical consumption calculation models on accounting information systems of public utilities services operators," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 42-48, May.
• Marina UHER & Cristina Mihaela NAGY, 2012, "Judicial reorganization – solution for crisis periods," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 420-424, May.
• Ana-Maria MARCULESCU & Octavian-Florin DONDERA, 2012, "Ethics or creative in professional accountants work?," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 475-478, May.
• Dorel MATES & Laura–Adriana COJOCARU (ALIONESCU), 2012, "Stocks evaluation in Romanian and international financial accounting," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 518-523, May.
• Maria-Mihaela DINCA & Nicolae Paul VIRAG & Bogdan COTLET, 2012, "The role of accounting information in the economic entity," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 608-612, May.
• Ana-Maria PASCU & Alina-Mariana ISTRATE, 2012, "Civil responsibility in audit. an objective necessity of economic reality," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 643-648, May.
• Diana DUMITRESCU & Nicolae BOBITAN, 2012, "IFRS roadmap or “all road lead to… convergence?”," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 675-681, May.
• Lucia PALIU-POPA, 2012, "The impact of Romania’s accession to the European Union on the accounting and tax information," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 68-75, May.
• Annee-Marie GRECEA, 2012, "The presentation of the capital in financial statements. The concept of maintaining capital," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 703-706, May.
• Alin Emanuel ARTENE & Aura Emanuela DOMIL & Ionel BOSTAN & Costica ROMAN, 2012, "Implementing environmental balance sheet within European private companies," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 707-710, May.
• Alin Emanuel ARTENE & Aura Emanuela DOMIL & Craciun SABAU, 2012, "Environmental management accounting and the opportunity cost of environment management systems," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 715-718, May.
• Csongor CSŐSZ & Partenie DUMBRAVA & Albert MÁRTON, 2012, "Creative accounting – tangible assets and amortization," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 767-774, May.
• Alina RUSU, 2012, "IFRS adoption around the world - a brief literature review," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 811-818, May.
• Nicolae Paul VIRAG & Gheorghe Claudiu FEIES & Maria-Mihaela DINCA & Dorel MATES, 2012, "Accounting a consultant in the management process," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 819-822, May.
• Mihaela UNGUREANU, 2012, "Accounting modernization – premise of an effective governance system of enterprise Abstract: Value of company is maximizing insofar as can be identified and harmonized conflicts of interest between so," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 96-101, May.
• Bert de Bruijn & Philip Hans Franses, 2012, "What drives the Quotes of Earnings Forecasters?," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 12-067/4, Jul.
• Carlo Borzaga & Chiara Carini & Ericka Costa & Maurizio Carpita & Michele Andreaus, 2012, "La cooperazione in Italia nel 2008," Euricse Working Papers, Euricse (European Research Institute on Cooperative and Social Enterprises), number 1226.
• Carlo Borzaga & Chiara Carini & Ericka Costa & Maurizio Carpita & Michele Andreaus, 2012, "Cooperation in Italy in 2008," Euricse Working Papers, Euricse (European Research Institute on Cooperative and Social Enterprises), number 1226.
• Chiara Carini & Ericka Costa & Maurizio Carpita & Michele Andreaus, 2012, "The Italian Social Cooperatives in 2008: A Portrait Using Descriptive and Principal Component Analysis," Euricse Working Papers, Euricse (European Research Institute on Cooperative and Social Enterprises), number 1235.
• Radojko Lukic, 2012, "Outsourcing In Retail," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, volume 10, issue 1, pages 63-75.
• Domergue, M. (éd.) & Couderc, J.P. (éd.) & Rivière-Giordano, G. (éd.) & Maurel, C. (éd.), 2012, "Dynamiques des entreprises agroalimentaires (EAA) du Languedoc-Roussillon : évolutions 1998-2010," Research serial MoISA, UMR MoISA : Montpellier Interdisciplinary center on Sustainable Agri-food systems (social and nutritional sciences): CIHEAM-IAMM, CIRAD, INRAE, L'Institut Agro, Montpellier SupAgro, IRD - Montpellier, France, number 201208, January-j.
• Mary E. Barth & Javier Gomez-Biscarri & Ron Kasznik & Germán López-Espinosa, 2012, "Fair Value Accounting, Earnings Management and the use of Available-for-Sale Instruments by Bank Managers," Faculty Working Papers, School of Economics and Business Administration, University of Navarra, number 05/12, Oct.
• Ignacio Ferrero & Alejo José G. Sison, 2012, "A Survey on Virtue in Business and Management (1980-2011)," Faculty Working Papers, School of Economics and Business Administration, University of Navarra, number 06/12, Oct.
• Marina Balboa & Germán López-Espinosa & Antonio Rubia, 2012, "Non-linear Dynamics in Discretionary Accruals: An Analysis of Bank Loan-Loss Provisions," Faculty Working Papers, School of Economics and Business Administration, University of Navarra, number 07/12, Oct.
• Mircea Epure, 2012, "Benchmarking for routines and organizational knowledge: A managerial accounting approach with performance feedback," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1399, Oct, revised Feb 2016.
• Ion IONESCU & Daniel GOAGÄ‚RÄ‚ & Oana STÄ‚ICULESCU, 2012, "Possibilities Of Cost Optimization In Public Passenger Transportation For R.A.T. Craiova," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, volume 7, issue 2(20)/ Su, pages 123-130.
• Floarea GEORGESCU, 2012, "The Active Management Of The Company’S Treasury, A Solution For Avoiding The Crisis Situations," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, volume 7, issue 3(21)/ Fa, pages 209-227.
• Traian Cristian DEMETRESCU, 2012, "The Concept of Highest and Best Use in Valuation of Inventories," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 7, issue 1, pages 110-121.
• Adrian VASCU, 2012, "The Apportionment of Real Estate Value Between Land and Buildings," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 7, issue 1, pages 32-47.
• Adrian VASCU & Cecilia COSTACHE, 2012, "Goodwill and its Identification in Real Estate," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 7, issue 1, pages 48-77.
• Anne Marie ROTH, 2012, "Practical Study concerning Goodwill Valuation in case of a Business Combination," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 7, issue 2, pages 54-77.
• Marisa Agostini & Ericka Costa, 2012, "Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 6, Jul.
• Marisa Agostini & Giovanni Favero, 2012, "Accounting fraud, business failure and creative auditing: A micro-analysis of the strange case of Sunbeam Corp," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 12, Sep, revised Mar 2013.
• Stefana Maria Dima & Chiara Saccon, 2012, "Financial Reporting for Joint ventures and Capital Markets Reactions," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 23, Dec.
• Gergana Tsoncheva, 2012, "Issues Connected With The Reliability Of Information In Financial Reports And Methods For Discovering Manipulative Operations," Business & Management Compass, University of Economics Varna, issue 1, pages 101-110.
• Tsvetomir Manolov, 2012, "Disclosure of environmental protection costs – theoretical aspects and practical realization in Bulgaria," Business & Management Compass, University of Economics Varna, issue 1, pages 111-118.
• Reni Petrova, 2012, "Issues Of The Definition And Classification Of Intangible Assets For Accounting Purposes," Business & Management Compass, University of Economics Varna, issue 2, pages 49-61.
• Daniela Georgieva, 2012, "Applied Aspects Of The Analysis Of Financial Statements In The Context Of The Concept "Going Concern"," An Annual Book of University of Economics - Varna, University of Economics - Varna, volume 84, issue 1, pages 259-299, January.
• Itzhak Venezia & Zvi Wiener (ed.), 2012, "Bridging the GAAP:Recent Advances in Finance and Accounting," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 8136, ISBN: ARRAY(0x62eaa2a0), March.
• Stephen Penman, 2012, "Paths to Valuation, Asset Pricing, and Practical Investing: Can Accounting and Finance Approaches Be Reconciled?," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Ivan Brick & Oded Palmon & Itzhak Venezia, 2012, "The Risk—Return (Bowman) Paradox and Accounting Measurements," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Dan Galai & Eyal Sulganik & Zvi Wiener, 2012, "Accounting Values versus Market Values and Earnings Management in Banks," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Orly Sade & Emanuel Zur, 2012, "Baseball and the Art of Fair Value: Do Managers or the Prediction Markets Make Better Predictions?," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Joshua Livnat & Stephen G. Ryan, 2012, "Assessing Inventory Management and Capacity Requirements Using Financial Reports," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Dan Galai & Yoram Landskroner & Alon Raviv & Zvi Wiener, 2012, "A Balance Sheet Approach for Sovereign Debt," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Meir Sokoler & Yoram Landskroner & Emanuel Barnea, 2012, "The Trade-off between Monetary and Financial Stability: Some Lessons from the 2007–2008 Crisis for Emerging Economies," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Stanley Baiman & Sasson Bar-Yosef & Bharat Sarath, 2012, "Bilateral Incentive Problems and the Form of Start-Up Financing," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Sasson Bar-Yosef & Annalisa Prencipe, 2012, "Time to Wait–Time to Invest: The Case of Trade Order Executions by Specialists on the NYSE," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Melissa Maisch & Fernando Zapatero, 2012, "The Optimal Term Structure of Debt Maturity," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Varouj A. Aivazian & Jeffrey L. Callen & David S. Gelb, 2012, "Unanticipated Growth, Tobin's Q, and Leverage," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Ewert, Ralf & Niemann, Reiner, 2012, "Steuern in Agency-Modellen: Mehrperioden- und Multi-Task-Strukturen," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 135.
• Henselmann, Klaus & Scherr, Elisabeth, 2012, "Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? Empirical evidence based on US GAAP annual reports," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2012-2.
• Cascino, Stefano & Gassen, Joachim, 2012, "Comparability effects of mandatory IFRS adoption," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2012-009.
• Bischof, Jannis & Brüggemann, Ulf & Daske, Holger, 2012, "Fair value reclassifications of financial assets during the financial crisis," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2012-010.
• Brüggemann, Ulf & Hitz, Jörg-Markus & Sellhorn, Thorsten, 2012, "Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2012-011.
• Hecker, Renate & Wild, Andreas, 2012, "The market effects of the German two-tier enforcement of financial reporting," Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics, number 334.
• Rohleder, Stephan & Rogler, Silvia, 2012, "Notwendigkeit der Ausschüttungssperre des § 268 Abs. 8 HGB: Eine empirische Untersuchung der Einzelabschlüsse der DAX 30 Unternehmen," Freiberg Working Papers, TU Bergakademie Freiberg, Faculty of Economics and Business Administration, number 2012/03.
• Schröder, David & Esterer, Florian, 2012, "A new measure of equity duration: The duration-based explanation of the value premium revisited," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century, Verein für Socialpolitik / German Economic Association, number 62077.
• Zinn, Benedikt & Spengel, Christoph, 2012, "Book-tax conformity: Empirical evidence from Germany," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 12-051.
• Moritz Renner, 2012, "Occupy the System! Societal Constitutionalism and Transnational Corporate Accounting," ZenTra Working Papers in Transnational Studies, ZenTra - Center for Transnational Studies, number 08 / 2012, Nov, revised Nov 2012.

2011

• Dana Kovanicová, 2011, "Material Flow Cost Accounting in Czech Environment," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 1, pages 7-18, DOI: 10.18267/j.efaj.36.
• Marcela Žárová, 2011, "Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 1, pages 19-38, DOI: 10.18267/j.efaj.37.
• Dana Dvořáková, 2011, "Fair Value Measurement in Financial Reporting," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 1, pages 60-75, DOI: 10.18267/j.efaj.39.
• Bohumil Král & Libuše Šoljaková, 2011, "Harmonization of Requirements for Professional Competence of Managerial Accountants and Controllers," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 3, pages 7-20, DOI: 10.18267/j.efaj.23.
• Hana Vomáčková, 2011, "Measurement Bases for Acquisitions and Mergers in Financial Accounting and in Commercial Law," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 3, pages 21-37, DOI: 10.18267/j.efaj.24.
• Zbyněk Halíř, 2011, "Accounting System and Financial Performance Measurements," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 3, pages 38-65, DOI: 10.18267/j.efaj.25.
• Jiřina Bokšová, 2011, "Measurement Issues of Financial Placement and Technical Provisions of Czech Insurance Companies," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 3, pages 92-102, DOI: 10.18267/j.efaj.27.
• Bohuslava Knapová, 2011, "Economic Value Added and Its Benefit for Owners and Managers of the Czech Company," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 3, pages 103-110, DOI: 10.18267/j.efaj.28.
• David Procházka & Cristina Procházková Ilinitchi, 2011, "The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 4, pages 85-100, DOI: 10.18267/j.efaj.21.
• David Procházka, 2011, "The Role of Fair Value Measurement in the Recent Financial Crunch," Prague Economic Papers, Prague University of Economics and Business, volume 2011, issue 1, pages 71-88, DOI: 10.18267/j.pep.388.
• Jaroslav Wagner, 2011, "Měření výkonnosti - vývojové tendence 2. poloviny 20. století
  [Performance Measurement - Developing Tendencies of the Second Half of the 20th Century]," Politická ekonomie, Prague University of Economics and Business, volume 2011, issue 6, pages 775-793, DOI: 10.18267/j.polek.821.
• Michel Aglietta, 2011, "Risque systémique et politique macroprudentielle : une nouvelle responsabilité des banques centrales," Revue d'Économie Financière, Programme National Persée, volume 101, issue 1, pages 193-203, DOI: 10.3406/ecofi.2011.5998.
• Chouliaras VASILIOS & Bogas CHRISTOS G., 2011, "Greek banks in the Balkan countries: conclusion derived from analysis of their balance sheets," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 10, issue 1, pages 28-41.
• Anne Grethe J. Pedersen, 2011, "Der Stakeholderdialog zwischen Regulierung und Rhetorik. Eine empirische Studie der dargestellten Dialogorientierung in deutschen und daenischen Geschaeftsberichten (Stakeholder Dialogue between Regul," Zeitschrift für Wirtschafts- und Unternehmensethik - Journal for Business, Economics & Ethics, Rainer Hampp Verlag, volume 12, issue 1, pages 87-103.
• Jennifer Kunz & Annegret Quitmann, 2011, "Der Einfluss von Anreizsystemen auf die intrinsische Motivation (The Influence of Incentive Systems on Intrinsic Motivation)," Zeitschrift fuer Personalforschung. German Journal of Research in Human Resource Management, Rainer Hampp Verlag, volume 25, issue 1, pages 55-76.
• Alberto Benoldi & Claudio Sottoriva, 2011, "La Disciplina Della Redazione Del Bilancio Di Esercizo Delle Società Di Calcio. Confronto Con L’Esperienza Internazionale Ed Impatto Del C.D. «Financial Fair Play»," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, volume 7, issue 1, pages 147-191, June.
• Gina Raluca Guse & Cornelia Dascalu & Chirata Caraiani & Camelia Iuliana Lungu & Florian Colceag, 2011, "Exploring Eco-Costs and Externalities Absorption Policies and Procedures in the Context of Global Warming," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 14, issue 40, pages 57-79, June.
• Ali Uyar & Ali Haydar Gungormus, 2011, "Professional Knowledge and Skills Required for Accounting Majors Who Intend to Become Auditors: Perceptions of External Auditors," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 3, pages 1-33.
• Gokhan Ozer & Emine Yilmaz, 2011, "Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 4, pages 1-1.
• Sait Y. Kaygusuz, 2011, "Target Costing for New Product Development Process," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 4, pages 1-19.
• Sami Karacan & Emre Ergin, 2011, "Intellectual Capital and Financial Performance in the Banking Sector," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 4, pages 1-73.
• Carlos Martins & Eduardo Sá e Silva, 2011, "Sistema De Normalização Contabilística - (Snc)," Working Papers, Universidade Portucalense, Centro de Investigação em Gestão e Economia (CIGE), number 20/2011, Sep.
• Jannis Bischof & Michael Ebert, 2011, "The Mixed Accounting Model under IAS 39: Current Impact on Bank Balance Sheets and Future Developments," Journal of Financial Transformation, Capco Institute, volume 31, pages 165-172.
• Luminiţa IONESCU, 2011, "Fraud, Corruption In The Private Sector And Internal Control Quality," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 1, pages 55-61.
• Aurelian Virgil BĂLUŢĂ, 2011, "Testing Components Of Rothbard’S Theory With The Current Information System," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 1, pages 121-126.
• Eugeniu Turlea & Floarea GEORGESCU, 2011, "The Treasury Analysis Based On The Financial Rates, A Method Of Assessing The Profitability And Efficiency Of The Economic Agents," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 2, pages 11-17.
• Florin COMAN, 2011, "The Role Of Accounting In The Evolution Of The Romanian Economy," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 2, pages 57-66.
• Cicilia IONESCU IONESCU & Lucian Dorel Ilincuta, 2011, "International Financial Reporting Standards For Smes," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 2, pages 165-171.
• Mariana MAN & Liana GADAU, 2011, "Green Accounting – A New Dimension In The Performance And Activity Reporting Of The Enterprise," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 2, pages 149-158.
• Luminiţa IONESCU & Mary POWER, 2011, "Internal Control, Corruption And Money Laundering," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 3, pages 91-97.
• Aurelia Stefanescu, 2011, "Difficulties In Recognizing Into Accounting And Financial Reporting The Information On Stocks Into The Public Sector Entities In Romania," International Conference Modern Approaches in Organisational Management and Economy, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 5, issue 1, pages 573-579, November.
• Radojko LUKIC, 2011, "The Effect of Private Brands on Business Performance in Retail," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 14, issue 1, pages 25-39, June.
• Florinel Marian SGARDEA & Elena Monica SABAU & Mihai VUTA, 2011, "The Importance of Management Control in Monitoring the Pharmaceutical Industry Performance for Competitive Advantage," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 14, issue 2, pages 465-472, December.
• Paolo RICCI, 2011, "Short Notes about Financial Reporting in Italian Family Businesses," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 12, issue 1, pages 73-83, March.
• Guido MIGLIACCIO, 2011, "Aspects of Communication and Reporting in Italian Public Administration: Considerations about Recent Innovations," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 12, issue 4, pages 640-650, October.
• Violeta SACUI & Diana Claudia SALA, 2011, "The Intangible Assets Investments: Accounting Treatment and Risks for Capital Investors and Management," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 12, issue 4, pages 673-682, October.
• Tak ISA, 2011, "Impacts and Losses Caused By the Fraudulent and Manipulated Financial Information on Economic Decisions," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 12, issue 5, pages 929-939, December.
• Rolf Uwe Fülbier & Manuel Weller, 2011, "A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 63, issue 1, pages 2-33, January.
• Andreas Hoffjan & Sebastian Lührs & Anja Kolburg, 2011, "Cost Transparency in Supply-Chains: Demystification of the Cooperation Tenet," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 63, issue 3, pages 230-251, July.
• Angela Broju (Petcu) & Lia Dorica Hususan (Dogaru), 2011, "General Arguments Concerning Financial Audit And Related Services," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 3, issue 3 (Novemb, pages 529-533.
• Dumitru Gheorghe, 2011, "The Accounting Information Quality Concept," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 3, issue 3 (Novemb, pages 559-569.
• Georgiana Susmanschi, 2011, "Internal Audit And Whistleblowing," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 3, issue 3 (Novemb, pages 636-640.
• John Dickhaut & Radhika Lunawat & Kira Pronin & Jack Stecher, 2011, "Decision making and trade without probabilities," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 48, issue 2, pages 275-288, October, DOI: 10.1007/s00199-011-0644-4.
• Douglas J. Skinner & Eugene Soltes, 2011, "What do dividends tell us about earnings quality?," Review of Accounting Studies, Springer, volume 16, issue 1, pages 1-28, March, DOI: 10.1007/s11142-009-9113-8.
• Michael S. Drake & Linda A. Myers, 2011, "Analysts’ accrual-related over-optimism: do analyst characteristics play a role?," Review of Accounting Studies, Springer, volume 16, issue 1, pages 59-88, March, DOI: 10.1007/s11142-009-9118-3.
• James M. Wahlen & Matthew M. Wieland, 2011, "Can financial statement analysis beat consensus analysts’ recommendations?," Review of Accounting Studies, Springer, volume 16, issue 1, pages 89-115, March, DOI: 10.1007/s11142-010-9124-5.
• Sattar A. Mansi & William F. Maxwell & Darius P. Miller, 2011, "Analyst forecast characteristics and the cost of debt," Review of Accounting Studies, Springer, volume 16, issue 1, pages 116-142, March, DOI: 10.1007/s11142-010-9127-2.
• Jong-Hag Choi & Linda A. Myers & Yoonseok Zang & David A. Ziebart, 2011, "Do management EPS forecasts allow returns to reflect future earnings? Implications for the continuation of management’s quarterly earnings guidance," Review of Accounting Studies, Springer, volume 16, issue 1, pages 143-182, March, DOI: 10.1007/s11142-010-9131-6.
• Rui Ge & Clive Lennox, 2011, "Do acquirers disclose good news or withhold bad news when they finance their acquisitions using equity?," Review of Accounting Studies, Springer, volume 16, issue 1, pages 183-217, March, DOI: 10.1007/s11142-010-9139-y.
• Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva, 2011, "Conditional conservatism and cost of capital," Review of Accounting Studies, Springer, volume 16, issue 2, pages 247-271, June, DOI: 10.1007/s11142-010-9133-4.
• Sudhakar Balachandran & Partha Mohanram, 2011, "Is the decline in the value relevance of accounting driven by increased conservatism?," Review of Accounting Studies, Springer, volume 16, issue 2, pages 272-301, June, DOI: 10.1007/s11142-010-9137-0.
• Eli Amir & Itay Kama & Joshua Livnat, 2011, "Conditional versus unconditional persistence of RNOA components: implications for valuation," Review of Accounting Studies, Springer, volume 16, issue 2, pages 302-327, June, DOI: 10.1007/s11142-010-9138-z.
• Thomas Pfeiffer & Ulf Schiller & Joachim Wagner, 2011, "Cost-based transfer pricing," Review of Accounting Studies, Springer, volume 16, issue 2, pages 219-246, June, DOI: 10.1007/s11142-011-9140-0.
• Jeffrey J. Burks, 2011, "Discussion of: The option market’s anticipation of information content in earnings announcements," Review of Accounting Studies, Springer, volume 16, issue 3, pages 620-629, September, DOI: 10.1007/s11142-011-9145-8.
• Steven J. Monahan, 2011, "Discussion of “Using earnings forecasts to simultaneously estimate firm-specific cost of equity and long-term growth”," Review of Accounting Studies, Springer, volume 16, issue 3, pages 458-463, September, DOI: 10.1007/s11142-011-9146-7.
• Stephen Lok & Scott Richardson, 2011, "Credit markets and financial information," Review of Accounting Studies, Springer, volume 16, issue 3, pages 487-500, September, DOI: 10.1007/s11142-011-9147-6.
• Nerissa C. Brown & Michael D. Kimbrough, 2011, "Intangible investment and the importance of firm-specific factors in the determination of earnings," Review of Accounting Studies, Springer, volume 16, issue 3, pages 539-573, September, DOI: 10.1007/s11142-011-9151-x.
• Robert J. Resutek, 2011, "Discussion of “How well do investors understand loss persistence?”," Review of Accounting Studies, Springer, volume 16, issue 3, pages 668-678, September, DOI: 10.1007/s11142-011-9154-7.
• Lakshmanan Shivakumar & Oktay Urcan & Florin P. Vasvari & Li Zhang, 2011, "The debt market relevance of management earnings forecasts: evidence from before and during the credit crisis," Review of Accounting Studies, Springer, volume 16, issue 3, pages 464-486, September, DOI: 10.1007/s11142-011-9155-6.
• Mary Brooke Billings & Robert Jennings, 2011, "The option market’s anticipation of information content in earnings announcements," Review of Accounting Studies, Springer, volume 16, issue 3, pages 587-619, September, DOI: 10.1007/s11142-011-9156-5.
• Kevin Ke Li, 2011, "How well do investors understand loss persistence?," Review of Accounting Studies, Springer, volume 16, issue 3, pages 630-667, September, DOI: 10.1007/s11142-011-9157-4.
• Alexander Nekrasov & Maria Ogneva, 2011, "Using earnings forecasts to simultaneously estimate firm-specific cost of equity and long-term growth," Review of Accounting Studies, Springer, volume 16, issue 3, pages 414-457, September, DOI: 10.1007/s11142-011-9159-2.
• Jeong-Bon Kim & Judy S. L. Tsui & Cheong H. Yi, 2011, "The voluntary adoption of International Financial Reporting Standards and loan contracting around the world," Review of Accounting Studies, Springer, volume 16, issue 4, pages 779-811, December, DOI: 10.1007/s11142-011-9148-5.
• Ying Cao & Linda A. Myers & Theodore Sougiannis, 2011, "Does earnings acceleration convey information?," Review of Accounting Studies, Springer, volume 16, issue 4, pages 812-842, December, DOI: 10.1007/s11142-011-9150-y.
• Richard Frankel & Sarah McVay & Mark Soliman, 2011, "Non-GAAP earnings and board independence," Review of Accounting Studies, Springer, volume 16, issue 4, pages 719-744, December, DOI: 10.1007/s11142-011-9166-3.
• Zining Li & Pervin K. Shroff & Ramgopal Venkataraman & Ivy Xiying Zhang, 2011, "Causes and consequences of goodwill impairment losses," Review of Accounting Studies, Springer, volume 16, issue 4, pages 745-778, December, DOI: 10.1007/s11142-011-9167-2.
• Gonn Weide & Andreas Hoffjan & Pascal Nevries & Rouven Trapp, 2011, "Organisatorisch-personelle Auswirkungen einer Integration des Rechnungswesens–eine empirische Analyse," Schmalenbach Journal of Business Research, Springer, volume 63, issue 1, pages 63-86, February, DOI: 10.1007/BF03372844.
• Sören Agne & Andreas Hoffjan & Heinz-Werner Ufer, 2011, "Zur Interdependenz von Regulierung und interner Unternehmensrechnung — Netzübergänge im Rahmen der Anreizregulierung," Schmalenbach Journal of Business Research, Springer, volume 63, issue 3, pages 278-302, May, DOI: 10.1007/BF03377363.
• Elmar Gerum & Sascha H. Mölls & Chunqian Shen, 2011, "Kapitalmarktorientierte Rechnungslegung in Deutschland zwischen Anspruch und Realität — Theorie und Empirie," Schmalenbach Journal of Business Research, Springer, volume 63, issue 6, pages 534-577, September, DOI: 10.1007/BF03372852.
• Jan Faßhauer & Martin Glaum & Tobias Keller & Donna L. Street, 2011, "Erfassungsmethoden für versicherungsmathematische Gewinne und Verluste nach IAS 19: Motive der Wahl-rechtsentscheidung europäischer Unternehmen," Schmalenbach Journal of Business Research, Springer, volume 63, issue 8, pages 774-809, December, DOI: 10.1007/BF03372860.
• Theofanis Karagiorgos & George Drogalas & Nikolaos Giovanis, 2011, "Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 4, issue 1, pages 19-34, March.
• Vasilios-Christos Naoum & Nicos Sykianakis & Christos Tzovas, 2011, "The perceptions of managers of Greek firms regarding the Costs and Benefits ensuing from the adoption of International Financial Reporting Standards in Greece," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 4, issue 3, pages 59-74, December.
• Paul Van Hulzen & Laura Alfonso & Georgios Georgakopoulos & Ioannis Sotiropoulos, 2011, "Amortisation Versus Impairment of Goodwill and Accounting Quality," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 4, issue 3, pages 93-118, December.
• De Waegenaere, A.M.B. & Wielhouwer, J.L., 2011, "On the effects of the degree of discretion in reporting managerial performance," Other publications TiSEM, Tilburg University, School of Economics and Management, number 32838301-3c63-414a-92a4-4.
• De Waegenaere, A.M.B. & Wielhouwer, J.L., 2011, "Dynamic tax depreciation strategies," Other publications TiSEM, Tilburg University, School of Economics and Management, number fab30336-6e99-4489-96f4-2.
• Nino Serdarevic, 2011, "Accounting Policies And Financial Analysis Interdependences - Empirical Evidence," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, volume 9, issue 1, pages 17-30, June.
• Josep Mª Argilés Bosch & Josep García Blandón, 2011, "The influence of size on cost behaviour associated with tactical and operational flexibility," Estudios de Economia, University of Chile, Department of Economics, volume 38, issue 2 Year 20, pages 419-455, December.
• Mouhcine Tallaki & Enrico Bracci, 2011, "Management Control Systems and the National Culture," Working Papers, University of Ferrara, Department of Economics, number 201118, Nov.
• Francesco Badia & Elena Borin, 2011, "Performance Measurement Systems in Theatres: The Case of the Municipal Theatre of Ferrara," Working Papers, University of Ferrara, Department of Economics, number 201120, Nov.
• Esteban Segundo Martínez Salinas, 2011, "Government accounting in Colombia: Analysis of accounting practices at local health funds," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, volume 36, issue 32, pages 37-66, july-dece.
• Pierre Dehez & Daniela Tellone, 2011, "Data games: Sharing public goods with exclusion," Working Papers of BETA, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg, number 2011-04.
• Germán López-Espinosa & Antonio Moreno & Fernando Pérez de Gracia, 2011, "Banks Net Interest Margin in the 2000s: A Macro-Accounting International Perspective," Faculty Working Papers, School of Economics and Business Administration, University of Navarra, number 11/11, Oct.
• Cristiana BOGDÄ‚NOIU, 2011, "Bases For Managerial Accounting And Cost Calculation," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, volume 6, issue 3(17)/ Fa, pages 211-221.
• Mădălina MIHÄ‚ILÄ‚, 2011, "Costs Management €“ Impact In Decision Making," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, volume 6, issue 4(18)/ Wi, pages 304-307.
• Mihaela POPA, 2011, "Optimization Of Fiscal Costs €“ The Subtle Line Between Legal And Illegal," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, volume 6, issue 4(18)/ Wi, pages 318-325.
• Lars F. WIECHEN, 2011, "Contingent Consideration ? The New Valuation Challenge under IFRS 3 (rev. 2008)," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 6, issue 1, pages 18-19.
• Sergei Vasilievich CHEREMUSHKIN, 2011, "How to Ensure Consistency between Discount Rates and Cash Flows?," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 6, issue 2, pages 4-45.
• Carlo Bagnoli & Giulia Redigolo, 2011, "Il livello di disclosure volontaria del modello di business all’interno del prospetto informativo di quotazione," Note di Ricerca, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 2, Jun.
• Heinrichs, Nicolas & Hess, Dieter & Homburg, Carsten & Lorenz, Michael & Sievers, Soenke, 2011, "Extended dividend, cash flow and residual income valuation models: Accounting for deviations from ideal conditions," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 11-11.
• Freixas, Xavier & Laux, Christian, 2011, "Disclosure, transparency, and market discipline," CFS Working Paper Series, Center for Financial Studies (CFS), number 2011/11.
• Müller, Hans Christian, 2011, "Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias," DICE Discussion Papers, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE), number 40.
• Klotz, Michael, 2011, "Regelwerke der IT-Compliance - Klassifikation und Übersicht. Teil 1: Rechtliche Regelwerke," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 03-11-011.
• Müller, Hans Christian, 2011, "Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis, Verein für Socialpolitik / German Economic Association, number 48683.
• Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011, "Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets," Post-Print, HAL, number halshs-00541525, Apr.
• Karthik Ramanna, 2011, "The international politics of IFRS harmonization," Harvard Business School Working Papers, Harvard Business School, number 11-132, Jun, revised Oct 2012.
• Susan Machuga & Karen Teitel & R. Pfeiffer & E. Wu, 2011, "Explaining the Surprising Performance of Whisper Forecasts of Earnings," Working Papers, College of the Holy Cross, Department of Economics, number 1116, Dec.
• Lourdes Jerez Barroso, 2011, "Base imponible y neutralidad del Impuesto de Sociedades: alternativas y experiencias," Hacienda Pública Española / Review of Public Economics, IEF, volume 197, issue 2, pages 113-146, June.
• Sorinel Capusneanu & Dan Topor & Letitia-Maria Rof, 2011, "General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 1, issue 1, pages 43-50, November.
• Hakan Koc & Demet Kurtbas, 2011, "The Relationship between Mobbing the Academics are Exposed to and the Organizational Commitment: A Study in the Public and Private Universities," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 1, issue 2, pages 16-32, December.