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

• Hui, Kai Wai & Klasa, Sandy & Yeung, P. Eric, 2012, "Corporate suppliers and customers and accounting conservatism," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 115-135, DOI: 10.1016/j.jacceco.2011.11.007.
• Ball, Ray & Jayaraman, Sudarshan & Shivakumar, Lakshmanan, 2012, "Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 136-166, DOI: 10.1016/j.jacceco.2011.11.005.
• Armstrong, Christopher S. & Balakrishnan, Karthik & Cohen, Daniel, 2012, "Corporate governance and the information environment: Evidence from state antitakeover laws," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 185-204, DOI: 10.1016/j.jacceco.2011.06.005.
• Sheng, Xuguang & Thevenot, Maya, 2012, "A new measure of earnings forecast uncertainty," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 21-33, DOI: 10.1016/j.jacceco.2011.11.001.
• Kross, William J. & Suk, Inho, 2012, "Does Regulation FD work? Evidence from analysts' reliance on public disclosure," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 225-248, DOI: 10.1016/j.jacceco.2011.11.004.
• Kim, Yongtae & Li, Haidan & Li, Siqi, 2012, "Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences?," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 249-270, DOI: 10.1016/j.jacceco.2011.05.001.
• Kim, Irene & Skinner, Douglas J., 2012, "Measuring securities litigation risk," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 290-310, DOI: 10.1016/j.jacceco.2011.09.005.
• Schrand, Catherine M. & Zechman, Sarah L.C., 2012, "Executive overconfidence and the slippery slope to financial misreporting," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 311-329, DOI: 10.1016/j.jacceco.2011.09.001.
• Badertscher, Brad A. & Collins, Daniel W. & Lys, Thomas Z., 2012, "Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 330-352, DOI: 10.1016/j.jacceco.2011.11.003.
• Landsman, Wayne R. & Maydew, Edward L. & Thornock, Jacob R., 2012, "The information content of annual earnings announcements and mandatory adoption of IFRS," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 34-54, DOI: 10.1016/j.jacceco.2011.04.002.
• Files, Rebecca, 2012, "SEC enforcement: Does forthright disclosure and cooperation really matter?," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 353-374, DOI: 10.1016/j.jacceco.2011.06.006.
• Thevenot, Maya, 2012, "The factors affecting illegal insider trading in firms with violations of GAAP," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 375-390, DOI: 10.1016/j.jacceco.2011.08.002.
• Armstrong, Christopher S. & Blouin, Jennifer L. & Larcker, David F., 2012, "The incentives for tax planning," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 391-411, DOI: 10.1016/j.jacceco.2011.04.001.
• Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012, "Research in accounting for income taxes," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 412-434, DOI: 10.1016/j.jacceco.2011.11.006.
• Jung, Boochun & Shane, Philip B. & Sunny Yang, Yanhua, 2012, "Do financial analysts' long-term growth forecasts matter? Evidence from stock recommendations and career outcomes," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 55-76, DOI: 10.1016/j.jacceco.2011.11.002.
• Jayaraman, Sudarshan, 2012, "The effect of enforcement on timely loss recognition: Evidence from insider trading laws," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 77-97, DOI: 10.1016/j.jacceco.2011.10.003.
• Ramalingegowda, Santhosh & Yu, Yong, 2012, "Institutional ownership and conservatism," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 98-114, DOI: 10.1016/j.jacceco.2011.06.004.
• Ettredge, Michael & Huang, Ying & Zhang, Weining, 2012, "Earnings restatements and differential timeliness of accounting conservatism," Journal of Accounting and Economics, Elsevier, volume 53, issue 3, pages 489-503, DOI: 10.1016/j.jacceco.2012.01.002.
• Hou, Kewei & van Dijk, Mathijs A. & Zhang, Yinglei, 2012, "The implied cost of capital: A new approach," Journal of Accounting and Economics, Elsevier, volume 53, issue 3, pages 504-526, DOI: 10.1016/j.jacceco.2011.12.001.
• Masulis, Ronald W. & Wang, Cong & Xie, Fei, 2012, "Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance," Journal of Accounting and Economics, Elsevier, volume 53, issue 3, pages 527-554, DOI: 10.1016/j.jacceco.2011.12.003.
• Laux, Volker & Stocken, Phillip C., 2012, "Managerial reporting, overoptimism, and litigation risk," Journal of Accounting and Economics, Elsevier, volume 53, issue 3, pages 577-591, DOI: 10.1016/j.jacceco.2012.02.001.
• Chakrabarty, Bidisha & Moulton, Pamela C., 2012, "Earnings announcements and attention constraints: The role of market design," Journal of Accounting and Economics, Elsevier, volume 53, issue 3, pages 612-634, DOI: 10.1016/j.jacceco.2012.01.001.
• Fu, Renhui & Kraft, Arthur & Zhang, Huai, 2012, "Financial reporting frequency, information asymmetry, and the cost of equity," Journal of Accounting and Economics, Elsevier, volume 54, issue 2, pages 132-149, DOI: 10.1016/j.jacceco.2012.07.003.
• Chan, Lilian H. & Chen, Kevin C.W. & Chen, Tai-Yuan & Yu, Yangxin, 2012, "The effects of firm-initiated clawback provisions on earnings quality and auditor behavior," Journal of Accounting and Economics, Elsevier, volume 54, issue 2, pages 180-196, DOI: 10.1016/j.jacceco.2012.05.001.
• Maffett, Mark, 2012, "Financial reporting opacity and informed trading by international institutional investors," Journal of Accounting and Economics, Elsevier, volume 54, issue 2, pages 201-220, DOI: 10.1016/j.jacceco.2012.09.002.
• Jiraporn, Pornsit & Chintrakarn, Pandej & Kim, Young S., 2012, "Analyst following, staggered boards, and managerial entrenchment," Journal of Banking & Finance, Elsevier, volume 36, issue 11, pages 3091-3100, DOI: 10.1016/j.jbankfin.2012.07.013.
• Lobo, Gerald J. & Song, Minsup & Stanford, Mary, 2012, "Accruals quality and analyst coverage," Journal of Banking & Finance, Elsevier, volume 36, issue 2, pages 497-508, DOI: 10.1016/j.jbankfin.2011.08.006.
• DeBoskey, David Gregory & Jiang, Wei, 2012, "Earnings management and auditor specialization in the post-sox era: An examination of the banking industry," Journal of Banking & Finance, Elsevier, volume 36, issue 2, pages 613-623, DOI: 10.1016/j.jbankfin.2011.09.007.
• Bornemann, Sven & Kick, Thomas & Memmel, Christoph & Pfingsten, Andreas, 2012, "Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany," Journal of Banking & Finance, Elsevier, volume 36, issue 8, pages 2403-2415, DOI: 10.1016/j.jbankfin.2012.05.001.
• Ertimur, Yonca & Ferri, Fabrizio & Maber, David A., 2012, "Reputation penalties for poor monitoring of executive pay: Evidence from option backdating," Journal of Financial Economics, Elsevier, volume 104, issue 1, pages 118-144, DOI: 10.1016/j.jfineco.2011.12.004.
• Hazarika, Sonali & Karpoff, Jonathan M. & Nahata, Rajarishi, 2012, "Internal corporate governance, CEO turnover, and earnings management," Journal of Financial Economics, Elsevier, volume 104, issue 1, pages 44-69, DOI: 10.1016/j.jfineco.2011.10.011.
• Iatridis, George, 2012, "Terrorist attacks and company financial numbers: Evidence on earnings management and value relevance from Madrid, London and Istanbul," Research in International Business and Finance, Elsevier, volume 26, issue 2, pages 204-220, DOI: 10.1016/j.ribaf.2011.12.001.
• Argilés bosch, Josep M.a & Aliberch, Anna Sabata & Blandón, Josep García, 2012, "A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 15, issue 1, pages 109-142, DOI: 10.1016/S1138-4891(12)70040-7.
• fernández, María t. Tascón & gutiérrez, Francisco J. Castaño, 2012, "Variables y Modelos Para La Identificación y Predicción Del Fracaso Empresarial: Revisión de La Investigación Empírica Reciente," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 15, issue 1, pages 7-58, DOI: 10.1016/S1138-4891(12)70037-7.
• Noemí Vásquez Quevedo, 2012, "Impacto de las IFRS en los reportes financieros de empresas listadas en la Bolsa Mexicana de Valores," Revista de Administración, Finanzas y Economía (Journal of Management, Finance and Economics), Tecnológico de Monterrey, Campus Ciudad de México, volume 6, issue 1, pages 89-107.
• Gulhan SUADIYE, 2012, "Value Relevance of Book Value & Earnings Under the Local GAAP and IFRS: Evidence from Turkey," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 12, issue 3, pages 301-310.
• Ramírez Córcoles, Yolanda & Santos Peñalver, Jesús F & Tejada Ponce, Ángel, 2012, "Demanda de información sobre capital intelectual en las Universidades públicas españolas," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
• Xiaodong Xu & Xia Wang & Nina Han, 2012, "Accounting conservatism, ultimate ownership and investment efficiency," China Finance Review International, Emerald Group Publishing Limited, volume 2, issue 1, pages 53-77, January, DOI: 10.1108/20441391211197456.
• Maas, V.S., 2012, "De controller als choice architect," ERIM Inaugural Address Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam., number EIA-2012-050-F&A, Oct.
• Pronk, M., 2012, "Financial Accounting, te praktisch voor theorie en te theoretisch voor de praktijk?," ERIM Inaugural Address Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam., number EIA-2012-049-F&A, Jun.
• Delia MANEA & Mircea BARBU, 2012, "Benefits Of Indirect Costs Allocation With Cost Drivers," Review of General Management, Spiru Haret University, Faculty of Management Brasov, volume 15, issue 1, pages 212-220, Mai.
• Delia MANEA, 2012, "The Evolution Of Managerial Accounting," Review of General Management, Spiru Haret University, Faculty of Management Brasov, volume 16, issue 2, pages 226-231, November.
• Jens Leth Hougaard & Hervé Moulin, 2012, "Sharing the Cost of Redundant Items," MSAP Working Paper Series, University of Copenhagen, Department of Food and Resource Economics, number 06_2012, Sep.
• Bosch, Patrick, 2012, "Value Relevance of the Fair Value Hierarchy of IFRS 7 in Europe - How reliable are mark-to-model Fair Values ?," FSES Working Papers, Faculty of Economics and Social Sciences, University of Freiburg/Fribourg Switzerland, number 439, Dec.
• Ivan D. Kotlyarov, 2012, "Credit Products Marketing Features," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 81-88, April.
• Ekaterina B. Fokina, 2012, "Management Cost Accounting: a New Production Cost Calculation Method," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 151-156, April.
• Jana Skálová, 2012, "Equity during Transformations of Businesses and its Accounting Entry
  [Vlastní kapitál v procesu přeměny společnosti a jeho účetní zobrazení]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 1, pages 6-19, DOI: 10.18267/j.cfuc.299.
• Hana Vomáčková, 2012, "The Development of Accounting Solutions for Transformations of Business Companies and Cooperatives over the Last Twenty Years
  [Vývoj účetního řešení přeměn obchodních společností a družstev za posledních dvacet let]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 1, pages 33-51, DOI: 10.18267/j.cfuc.301.
• Vladimír Zelenka, 2012, "Typology of Concepts of Consolidated Financial Statements
  [Typologie koncepcí konsolidovaných účetních výkazů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 1, pages 52-63, DOI: 10.18267/j.cfuc.302.
• Marie Zelenková, 2012, "Items Reported in Individual Financial Statements Differently in Comparison of Consolidated Financial Statements
  [Položky odlišně vykazované v individuální účetní závěrce oproti konsolidované účetní závěrce]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 2, pages 36-54, DOI: 10.18267/j.cfuc.312.
• Michal Bobek, 2012, "Provisions according to ČÚS and IAS/IFRS including Empirical Study of Disclosure
  [Účetní rezervy podle ČÚS a IAS/IFRS včetně empirické studie vykazování]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 2, pages 66-92, DOI: 10.18267/j.cfuc.314.
• Jana Skálová, 2012, "Deferred Tax Arising from Mergers and Divisions
  [Odložená daň při přeměnách]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 3, pages 28-41, DOI: 10.18267/j.cfuc.319.
• Marcela Žárová, 2012, "Accounting and Reporting Regulation of Micro-entities
  [Regulace účetnictví a výkaznictví mikrosubjektů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 3, pages 42-51, DOI: 10.18267/j.cfuc.320.
• Jana Hinke & Milan Hrdý, 2012, "The Information Ability of the Accounting Statements of the Small and Medium Enterprises in the Czech Republic and the Possibility of their Improvement with the Help of the Questionnaire Research
  [Vypovídací schopnosti výkazů finančního účetnictví," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 3, pages 71-80, DOI: 10.18267/j.cfuc.323.
• Daniela Kynclová, 2012, "Method of Converting Accounting Data for Tax Purposes in Relation to Long-term Tangible Property
  [Metodika konverze účetních dat pro daňové účely v oblasti dlouhodobého hmotného majetku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 3, pages 81-92, DOI: 10.18267/j.cfuc.324.
• Jana Fibírová & Bohumil Král, 2012, "The Impact of Crisis on Capacity Utilization Information in Company Efficiency Management
  [Vliv krize na informace o využití kapacity v řízení podnikového zisku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 3, pages 120-131, DOI: 10.18267/j.cfuc.327.
• Libuše Šoljaková, 2012, "Current requirements on professional competences of controllers in the Czech Republic
  [Aktuální požadavky na profesní kompetenci controllerů v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 4, pages 132-140, DOI: 10.18267/j.cfuc.12.
• Libuše Müllerová, 2012, "Mistakes of Users of Audited Financial Statements
  [Omyly uživatelů auditovaných účetních závěrek]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 4, pages 32-42, DOI: 10.18267/j.cfuc.4.
• Vladimír Zelenka, 2012, "Conception of Cash Flow Statement on the Consolidated Basis
  [Koncepce vykazování peněžních toků na konsolidovaném základě]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 4, pages 60-70, DOI: 10.18267/j.cfuc.7.
• Zbyněk Halíř, 2012, "Different Perspectives on Business Performance and Impact on Performance System Design," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2012, issue 2, pages 56-81, DOI: 10.18267/j.efaj.10.
• Libuše Šoljaková, 2012, "Strategic Management Accounting Development during Last 30 Years," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2012, issue 2, pages 24-35, DOI: 10.18267/j.efaj.8.
• Hana Vomáčková, 2012, "Changes in Accounting Solutions for Transformations of Business Companies and Cooperatives since the Beginning of 2012," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2012, issue 3, pages 33-62, DOI: 10.18267/j.efaj.4.
• David Procházka, 2012, "Financial Conditions and Transparency of the Czech Professional Football Clubs," Prague Economic Papers, Prague University of Economics and Business, volume 2012, issue 4, pages 504-521, DOI: 10.18267/j.pep.437.
• Philippe Danjou, 2012, "Normes comptables et création de valeur," Revue d'Économie Financière, Programme National Persée, volume 106, issue 2, pages 205-225.
• Constanta IACOB & Marian TAICU, 2012, "Managerial Accounting And Environmental Performance Of Bakery Companies," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 11, issue 1, pages 16-24.
• Michail Th. PAPAILIAS, 2012, "Social, Economic And Accounting Summary Of The Greek Agricultural Sector 1950-2010: Central Greece Region," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 11, issue 2, pages 90-101.
• Dirk J. Bezemer, 2012, "Modelos contables y comprensión de la crisis financiera," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, volume 14, issue 26, pages 47-76, January-J.
• Ilda Duhanxhiu & Valbona Kapllani, 2012, "The relationship between financial and tax accounting in Albania," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 15, issue 43, pages 45-60, March.
• Elif Yucel & Mehlika Sarac & Adem Cabuk, 2012, "Accounting Education in Turkey and Professional Accountant Candidates Expectations from Accounting Education: Uludag University Application," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 3, issue 1, pages 1-91.
• Iulia JIANU, 2012, "Investors’ Perception Regarding The Role Of The Economic Entity In Regional Development," Proceedings of Administration and Public Management International Conference, Research Centre in Public Administration and Public Services, Bucharest, Romania, volume 2012, issue 8, pages 268-276, June.
• Radojko LUKIC, 2012, "The Effects of Application of Lean Concept in Retail," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 15, issue 1, pages 88-98, June.
• Gyorgy CSEBFALVI, 2012, "International Accounting Standardisation Effects on Business Management during the Global Financial Crisis," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 13, issue 1, pages 158-166, March.
• Violeta SÃCUI & Diana SALA, 2012, "Economic Properties of Intangible Assets.The Value Paradox," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 13, issue 5, pages 793-803, December.
• Cornel Dumitru CRECANÃ, 2012, "Economic Indicators Used in the Holistic Management of Ecological Agricultural Entities," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 13, issue 5, pages 811-822, December.
• Gheorghe LEPADATU & Marius MICULESCU, 2012, "Assessment and Recognition of Intellectual Capital - Concrete Implications of the Accounting in the Management of Sustainable Development," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 60, issue 2, pages 101-106, May.
• Gheorghe LEPADATU, 2012, "Pragmatism of the Account Information, under Application of International Financial Reporting Standards," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 60, issue 2, pages 44-48, May.
• Raluca Valeria RATIU, 2012, "Accounting Regulations for Goodwill at a National, European and International Level," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 60, issue 4, pages 249-258, November.
• Raluca Valeria RATIU & Adriana TIRON TUDOR, 2012, "The Definition of Goodwill - a Chronological Overview," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 60, issue 4, pages 54-59, November.
• Leszek Michalczyk, 2012, "Model Of Accounting Engineering In View Of Earnings Management In Poland," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 8, issue 3, pages 37-54, October.
• Nino Serdarevic, 2012, "Constructing Accounting Uncertainity Estimates Variable," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 8, issue 3, pages 62-75, October.
• Ewelina Zarzycka, 2012, "Implementation Of An Erp Package And Its Effect On The Management Accounting System – Author’S Own Research Into Enterprises In Poland," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 8, issue 3, pages 85-96, December.
• Sabina Rokita & Adriana Kaszuba-Perz, 2012, "Determinants Of Construction For An Information System Supporting Innovation Management," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 8, issue 4, pages 53-63, February.
• Keryn Chalmers & Greg Clinch & Jayne M Godfrey, 2011, "Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia," Australian Journal of Management, Australian School of Business, volume 36, issue 2, pages 151-173, August, DOI: 10.1177/0312896211404571.
• Heather Anderson & Howard Chan & Robert Faff & Yew Kee Ho, 2012, "Reported earnings and analyst forecasts as competing sources of information: A new approach," Australian Journal of Management, Australian School of Business, volume 37, issue 3, pages 333-359, December, DOI: 10.1177/0312896211434574.
• Mohammad I Azim, 2012, "Corporate governance mechanisms and their impact on company performance: A structural equation model analysis," Australian Journal of Management, Australian School of Business, volume 37, issue 3, pages 481-505, December, DOI: 10.1177/0312896212451032.
• Özgür BİYAN, 2012, "Muhasebe Meslek Mensuplarına Yönelik Bir Çalışma: Meslek Mensuplarının Demografik Durumları, Mesleki Sorunları ve Değerlendirilmesi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 17(17).
• Candra Chahyadi & Jesus Salas, 2012, "Not paying dividends? A decomposition of the decline in dividend payers," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 36, issue 2, pages 443-462, April, DOI: 10.1007/s12197-010-9132-0.
• Mark Cecchini & Scott B. Jackson & Xiaotao Liu, 2012, "Do initial public offering firms manage accruals? Evidence from individual accounts," Review of Accounting Studies, Springer, volume 17, issue 1, pages 22-40, March, DOI: 10.1007/s11142-011-9160-9.
• Kyle Peterson, 2012, "Accounting complexity, misreporting, and the consequences of misreporting," Review of Accounting Studies, Springer, volume 17, issue 1, pages 72-95, March, DOI: 10.1007/s11142-011-9164-5.
• Ewa Sletten, 2012, "The effect of stock price on discretionary disclosure," Review of Accounting Studies, Springer, volume 17, issue 1, pages 96-133, March, DOI: 10.1007/s11142-011-9165-4.
• Sudhakar Balachandran & Partha Mohanram, 2012, "Using residual income to refine the relationship between earnings growth and stock returns," Review of Accounting Studies, Springer, volume 17, issue 1, pages 134-165, March, DOI: 10.1007/s11142-011-9168-1.
• Xiao-Jun Zhang, 2012, "Information relevance, reliability and disclosure," Review of Accounting Studies, Springer, volume 17, issue 1, pages 189-226, March, DOI: 10.1007/s11142-011-9170-7.
• Linna Shi & Huai Zhang, 2012, "Can the earnings fixation hypothesis explain the accrual anomaly?," Review of Accounting Studies, Springer, volume 17, issue 1, pages 1-21, March, DOI: 10.1007/s11142-011-9171-6.
• Joost Impink & Martien Lubberink & Bart Praag & David Veenman, 2012, "Did accelerated filing requirements and SOX Section 404 affect the timeliness of 10-K filings?," Review of Accounting Studies, Springer, volume 17, issue 2, pages 227-253, June, DOI: 10.1007/s11142-011-9172-5.
• Stephen P. Baginski & Kenneth C. Rakow, 2012, "Management earnings forecast disclosure policy and the cost of equity capital," Review of Accounting Studies, Springer, volume 17, issue 2, pages 279-321, June, DOI: 10.1007/s11142-011-9173-4.
• Eti Einhorn & Amir Ziv, 2012, "Biased voluntary disclosure," Review of Accounting Studies, Springer, volume 17, issue 2, pages 420-442, June, DOI: 10.1007/s11142-011-9177-0.
• In-Mu Haw & Bingbing Hu & Jay Junghun Lee & Woody Wu, 2012, "Investor protection and price informativeness about future earnings: international evidence," Review of Accounting Studies, Springer, volume 17, issue 2, pages 389-419, June, DOI: 10.1007/s11142-012-9181-z.
• Anne Beatty & Reining Petacchi & Haiwen Zhang, 2012, "Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism," Review of Accounting Studies, Springer, volume 17, issue 3, pages 700-738, September, DOI: 10.1007/s11142-012-9189-4.
• Maria Correia & Scott Richardson & İrem Tuna, 2012, "Value investing in credit markets," Review of Accounting Studies, Springer, volume 17, issue 3, pages 572-609, September, DOI: 10.1007/s11142-012-9191-x.
• Mary E. Barth & Ian D. Gow & Daniel J. Taylor, 2012, "Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R," Review of Accounting Studies, Springer, volume 17, issue 3, pages 526-562, September, DOI: 10.1007/s11142-012-9192-9.
• Scott D. Dyreng & Michelle Hanlon & Edward L. Maydew, 2012, "Where do firms manage earnings?," Review of Accounting Studies, Springer, volume 17, issue 3, pages 649-687, September, DOI: 10.1007/s11142-012-9194-7.
• Kin Lo, 2012, "What do analysts do? Discussion of “Information interpretation or information discovery: which role of analysts do investors value more?”," Review of Accounting Studies, Springer, volume 17, issue 3, pages 642-648, September, DOI: 10.1007/s11142-012-9195-6.
• Florin P. Vasvari, 2012, "Discussion of “Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism”," Review of Accounting Studies, Springer, volume 17, issue 3, pages 739-748, September, DOI: 10.1007/s11142-012-9196-5.
• Theodore E. Christensen, 2012, "Discussion of “Why do pro forma and street earnings not reflect changes in GAAP? Evidence from SFAS 123R”," Review of Accounting Studies, Springer, volume 17, issue 3, pages 563-571, September, DOI: 10.1007/s11142-012-9197-4.
• Annalisa Prencipe, 2012, "Earnings management in domestic versus multinational firms: discussion of “Where do firms manage earnings?”," Review of Accounting Studies, Springer, volume 17, issue 3, pages 688-699, September, DOI: 10.1007/s11142-012-9200-0.
• Hans B. Christensen, 2012, "Why do firms rarely adopt IFRS voluntarily? Academics find significant benefits and the costs appear to be low," Review of Accounting Studies, Springer, volume 17, issue 3, pages 518-525, September, DOI: 10.1007/s11142-012-9202-y.
• William H. Beaver & Wayne R. Landsman & Edward L. Owens, 2012, "Asymmetry in earnings timeliness and persistence: a simultaneous equations approach," Review of Accounting Studies, Springer, volume 17, issue 4, pages 781-806, December, DOI: 10.1007/s11142-011-9174-3.
• Yongtae Kim & Myung Seok Park, 2012, "Are all management earnings forecasts created equal? Expectations management versus communication," Review of Accounting Studies, Springer, volume 17, issue 4, pages 807-847, December, DOI: 10.1007/s11142-011-9178-z.
• Dain C. Donelson & Robert J. Resutek, 2012, "The effect of R&D on future returns and earnings forecasts," Review of Accounting Studies, Springer, volume 17, issue 4, pages 848-876, December, DOI: 10.1007/s11142-011-9179-y.
• Anne Beyer & Ronald A. Dye, 2012, "Reputation management and the disclosure of earnings forecasts," Review of Accounting Studies, Springer, volume 17, issue 4, pages 877-912, December, DOI: 10.1007/s11142-011-9180-5.
• Merle Erickson & Shiing-Wu Wang & X. Frank Zhang, 2012, "The change in information uncertainty and acquirer wealth losses," Review of Accounting Studies, Springer, volume 17, issue 4, pages 913-943, December, DOI: 10.1007/s11142-012-9184-9.
• Mark T. Bradshaw & Michael S. Drake & James N. Myers & Linda A. Myers, 2012, "A re-examination of analysts’ superiority over time-series forecasts of annual earnings," Review of Accounting Studies, Springer, volume 17, issue 4, pages 944-968, December, DOI: 10.1007/s11142-012-9185-8.
• William H. Beaver & Maria Correia & Maureen F. McNichols, 2012, "Do differences in financial reporting attributes impair the predictive ability of financial ratios for bankruptcy?," Review of Accounting Studies, Springer, volume 17, issue 4, pages 969-1010, December, DOI: 10.1007/s11142-012-9186-7.
• Karthik Ramanna & Ross L. Watts, 2012, "Evidence on the use of unverifiable estimates in required goodwill impairment," Review of Accounting Studies, Springer, volume 17, issue 4, pages 749-780, December, DOI: 10.1007/s11142-012-9188-5.
• Laura Arnedo & Fermín Lizarraga & Santiago Sánchez, 2012, "The role of accounting accruals for the prediction of future cash flows: evidence from Spain," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 3, issue 4, pages 499-520, December, DOI: 10.1007/s13209-011-0070-7.
• Andreas Haake, 2012, "Die Grundregeln von Herbert Hax zur Performance-Messung und die Bilanzierung von Kreditrisiken," Schmalenbach Journal of Business Research, Springer, volume 64, issue 1, pages 71-110, February, DOI: 10.1007/BF03373690.
• Thorsten Knauer & Christian Ledwig & Andreas Wömpener, 2012, "Zur Wertrelevanz freiwilliger Managementprognosen in Deutschland," Schmalenbach Journal of Business Research, Springer, volume 64, issue 2, pages 166-204, March, DOI: 10.1007/BF03372865.
• Thomas Schildbach, 2012, "Fair value accounting und Information des Markts," Schmalenbach Journal of Business Research, Springer, volume 64, issue 5, pages 522-535, August, DOI: 10.1007/BF03373700.
• Moritz Bassemir & Günther Gebhardt & Sascha Leyh, 2012, "Der Basiszinssatz in der Praxis der Unternehmensbewertung: Quantifizierung eines systematischen Bewertungsfehlers," Schmalenbach Journal of Business Research, Springer, volume 64, issue 6, pages 655-678, September, DOI: 10.1007/BF03372869.
• Bernhard Pellens & Kai Lehmann, 2012, "Managementprognosen und Analystenschätzungen — Eine deskriptive Analyse auf Basis der HDAX-Unternehmen," Schmalenbach Journal of Business Research, Springer, volume 64, issue 8, pages 873-892, December, DOI: 10.1007/BF03372874.
• 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 social partners of the firm, particularly between sh," 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(0x8553a308).
• 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".