Research classified by Journal of Economic Literature (JEL) codes

---

Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M41: Accounting

2013

• Lect. Melania Elena MICULEAC PhD, 2013, "Analysis Of Operation Risk Using The Instability Hypothesis," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 20, pages 186-192, April.
• PhD Student Andreea Vasiliu & PhD Prof. Neculai Tabără, 2013, "Using Arima Model To Determine The Growth Rate Of Net Income," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 20, pages 223-234, April.
• Assist. Csősz Csongor Ph. D Student, 2013, "Findings Regarding Differentiating Of Accounting Policies At Small And Medium Entities In Covasna County," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 20, pages 54-63, April.
• Lect. Sorin-Constantin Deaconu Ph. D, 2013, "The Evaluation Of The Agriculture Assets," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 20, pages 64-68, April.
• PhD Student Maja Andrlic, mag.prim.educ., 2013, "Geographic Aspects Of Ipard Fund Usage In Function Of Rural Development," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 21, pages 102-111, NOVEMBER.
• Ph.D, Student Valentin Burca & Ph.D, Professor Mariana Nagy, 2013, "Impact Of Ifrs Transition On Firm-Valuation, An Accruals Analysis On Bse Companies," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 21, pages 26-45, NOVEMBER.
• Assoc. Prof. Victoria Firescu Ph.D & Prof. Jenica Popescu Ph.D, 2013, "Quality Of Financial Reporting In Accordance With Ias 7 ”Cash Flow Statement”," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 21, pages 46-55, NOVEMBER.
• Lect. Bogdan Ravas Ph.D, 2013, "Possibility Of Implementing A Modern System Of Reporting Performance Indicators At The Level Of Tourism Units," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 21, pages 56-64, NOVEMBER.
• Lect. Steliana Busuioceanu, Ph.D., 2013, "Characteristic Features Of The Marketing In The Accounting Profession," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 21, pages 65-74, NOVEMBER.
• Liliana Feleagă & Niculae Feleagă & Voicu D. Dragomir & Luciana M. Râbu, 2013, "European evidence on intellectual capital: Linking methodologies with firm disclosures," Acta Oeconomica, Akadémiai Kiadó, Hungary, volume 63, issue 2, pages 139-156, June.
• Gabriel Cozgarea & Adrian Cozgarea, 2013, "Bpmn Patterns Used In Management Information Systems," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 15, pages 1-1.
• Aurelia Åžtefănescu & Eugeniu Å¢urlea, 2013, "Dissemination Of Financial Information Into The Public Sector - An Approach From The View Of The Central Public Administration Entities From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 15, pages 1-11.
• Dumitru MatiÅŸ & Maria Ionela Damian & Carmen Giorgiana Bonaci, 2013, "Fair Value Measurement Disclosures: Particularities In The Context Of Listed Companies And European Funding," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 15, pages 1-3.
• Ibrahim Mert, 2013, "The Use Of Fair Value Accounting, Business Outcomes, And Investor Confidence For Selected Romanian And Turkish Firms," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 15, pages 1-4.
• Ileana Cosmina Pitulice & Cătălina Gorgan, 2013, "The Use Of Statistical Information For Financial Reporting Purposes - The Case Of Fadn," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 15, pages 1-6.
• Ioan Pop & Szilveszter Fekete & Dan Dacian Cuzdriorean, 2013, "Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 15, pages 1-7.
• Sorin-Ciprian TeiuÅŸan & Ionela Cornelia Cioca, 2013, "Dynamic And Present In The Accounting Treatment Applied To Green Certificates," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 15, pages 1-8.
• Alina Beattrice Vladu & Barcelona Spain & Dan Dacian Cuzdriorean, 2013, "Creative Accounting, Measurement And Behavior," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 15, pages 1-9.
• Adela Breuer & Mihaela Lesconi FrumuÅŸanu & Andra Manciu, 2013, "The Role Of Management Accounting In The Decision Making Process: Case Study Caraåž Severin County," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-1.
• Alina Beattrice Vladu & Barcelona Spain, 2013, "Machiavellianism And Short-Term Earnings Management Practices," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-12.
• Alina Beattrice Vladu & Barcelona Spain, 2013, "Smoothing Behavior Of Firms In Times Of Crisis: Empirical Evidence From The Spanish Economic Environment," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-13.
• Sorin Romulus Berinde & Adrian GroÅŸanu, 2013, "Particularities Concerning The Beneficiaries Of Audit Services Provided By The Big 4 Companies: Evidence From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-14.
• Tatiana Dănescu & Mihaela Prozan & Andreea Danescu & Roxana Diana Prozan, 2013, "The Informational Risk - Operational Research Over The Net Accounting Result," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-16.
• Attila Tamas Szora & Iulian Dobra & Ana Maria Udrea, 2013, "The Audit Mission In The Base Of The Isrs - Steps To Strengthen Individual Financial Statements Of The Contracting Company," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-18.
• Sorin Briciu & Dan Ioan Topor & Sorinel CăpuÅŸneanu, 2013, "Integrated Methods For Performance Measurement In Entities From The Wine Sector In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-2.
• Dan Dacian Cuzdriorean, 2013, "Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-5.
• Dan Dacian Cuzdriorean, 2013, "Students Attitudes Regarding The Ethics Of Earnings Management Activities: An Empirical Investigation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-6.
• Tatiana Dănescu & LuminiÅ£a Rus, 2013, "Comparative Study On Accounting Models "Cash" And "Accrual"," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-7.
• Azzouz ELHAMMA & Zhang YI FEI, 2013, "The Relationship between Activity Based Costing, Business Strategy and Performance in Moroccan," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 1, pages 22-38, March.
• Karim CHARAF & Pierre-Laurent BESCOS, 2013, "The Role of Organizational and Cultural Factors in the Adoption of Activity-Based Costing: The Case of Moroccan Firms," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 1, pages 4-21, March.
• Brigitte EIERLE & Wolfgang SCHULTZE, 2013, "The Role of Management as a User of Accounting Information: Implications for Standard Setting," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 2, pages 155-189, June.
• Alistair BYRNE & Iain CLACHER & David HILLIER & Allan HODGSON, 2013, "Assuming the Worst: The Shifting Sands of Pension Accounting," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 2, pages 190-212, June.
• Si Wen (Stacey) WANG & David HAY, 2013, "Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 2, pages 235-262, June.
• Gary MONROE & Sarowar HOSSAIN, 2013, "Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 2, pages 263-279, June.
• Oguzhan BAHADIR & Buke TOLGA, 2013, "Accounting Policy Options under IFRS: Evidence from Turkey," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 3, pages 388-404, September.
• Marian SACARIN & Stefan BUNEA & Maria Madalina GIRBINA, 2013, "Perceptions of Accounting Professionals on IFRS Application at the Individual Financial Statements: Evidence from Romania," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 3, pages 405-423, September.
• Catalin Nicolae ALBU, 2013, "How Relevant is Size for Setting the Scope of The IFRS for SMEs?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 3, pages 424-439, September.
• Recep PEKDEMIR & Ayca Zeynep SUER & Melis ERCAN, 2013, "A Takeover Case from Turkey’s Privatization Affords of the State Owned Enterprises: Two-Step Leveraged Buyout Transaction," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 3, pages 440-454, September.
• Sorin BRICIU & Sorinel CAPUSNEANU, 2013, "Pros and Cons for the Implementation of Target Costing Method in Romanian Economic Entities," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 3, pages 455-470, September.
• Gholamreza ZANDI & Babak NAYSARY & Say SOK KWAN, 2013, "The Behavioral Intention of Malaysian Students toward Accounting Discipline," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 3, pages 471-488, September.
• Nadia ALBU, 2013, "Exploring the Recent Evolution of the Accounting Profession in Romania – An Institutional Approach," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 4, pages 537-552, December.
• Nadia Loukil & Ouidad Yousfi, 2013, "Firm's Information Environment and Stock Liquidity : Evidence from Tunisian Context," Papers, arXiv.org, number 1304.4852, Apr.
• Yuri Biondi & Simone Righi, 2013, "What does the financial market pricing do? A simulation analysis with a view to systemic volatility, exuberance and vagary," Papers, arXiv.org, number 1312.7460, Dec.
• Eleonora Kontus, 2013, "Management Of Accounts Receivable In A Company," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 22, issue 1, pages 21-38, june.
• Ionela-Cristina Breahna-Pravat & Diana-Maria Diaconu, 2013, "News And Insights On The Convergence Of Ifrs - U.S. Gaap," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Ionela-Cristina Breahna-Pravat, 2013, "Basic Aspects Concerning The Single Conceptual Framework," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Mihai Deju & Petrica Stoica, 2013, "Placing Accounting Among Sciences," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Mihaela Diaconu, 2013, "The Financing Of R&D: Challenges For Romanian Firms," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Simona Elena Dragomirescu & Daniela Cristina Solomon, 2013, "The Role Of The Performance Dashboard In The Management Of Modern Enterprises," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Natalita-Mihaela Lesconi-Frumusanu & Adela Breuer & Mihaela Martin, 2013, "The Role Of Accounting Procedures In Writing /Implementing European Projects," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Doina Pacurari & Elena Nechita, 2013, "Some Considerations On Cloud Accounting," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Aristita Rotila, 2013, "About The Financial Reporting On The Capital Markets In The European Union: Requirements Of Using The Ifrs And The Equivalence Of Third Country Accounting Standards," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Daniela Cristina Solomon & Iulia Andreea Bucur, 2013, "Aspects Of Financial Equilibrium Analysis And Its Implications In Management Decisions," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Laura Catalina Timiras, 2013, "The Evolution Of The Marketing Research Market On The Level Of The European Union Countries, After 2000," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Domenico Piatti, 2013, "Social and environmental performance and Social Disclosure in Italian local banks," BANCARIA, Bancaria Editrice, volume 11, pages 34-51, November.
• Carlo Calandrini, 2013, "Ifrs 10, the key issue of accounting and disclosure standards," BANCARIA, Bancaria Editrice, volume 1, pages 66-74, January.
• Carlo Calandrini, 2013, "The new IASB model on the measurement of credit exposures: a missed opportunity," BANCARIA, Bancaria Editrice, volume 6, pages 60-72, June.
• Yuliyan Velkov & Georgi Kirov, 2013, "Fuzzy Model for Evaluation and Analysis of Short-Term Financial Aspects of the Enterprise," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 90-137.
• Daniela Feschiyan, 2013, "The International Accounting Standards for the Public Sector and the Process of Harmonization of Accounting in the EU," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 122-144.
• Daniela Feschian, 2013, "Åuropean system of harmonized accounting standards for the public sector," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 106-116.
• Cristina Alexandrina Stefanescu, 2013, "Risk Information Disclosure In Banking System – An Overview Of Empirical Evidences," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Mahdi Salehi & Hossein Mirzaei & Mostafa Bahrami, 2013, "A Study Of The Gap Between The Expected Specialized Skills Of Accounting Graduates And Actual Level In Iran," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Sorin Romulus Berinde, 2013, "Forecasting The Structure Of The Romanian Audit Market," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Sorin Romulus Berinde, 2013, "How Big Are ’Big Four’ Companies – Evidence From Romania," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Dylan G. Rassier, 2013, "Accounting for Intellectual Property Products: International Guidelines for National Economic Accounting and U.S. Rules for Financial Accounting," BEA Papers, Bureau of Economic Analysis, number 0104, Nov.
• Đorđe Kaličanin & Vladan Knežević, 2013, "Activity-Based Costing As Information Basis For Efficient Strategic Management Process," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 58, issue 197, pages 95-120, April – J.
• Pierre Dehez & Daniela Tellone, 2013, "Data Games: Sharing Public Goods with Exclusion," Journal of Public Economic Theory, Association for Public Economic Theory, volume 15, issue 4, pages 654-673, August.
• Dennis Fok & Philip Hans Franses, 2013, "Testing earnings management," Statistica Neerlandica, Netherlands Society for Statistics and Operations Research, volume 67, issue 3, pages 281-292, August.
• CIOBANASU Marilena & CALOTA Traian-Ovidiu, 2013, "Opportunities And Threats Upon Applying The Scheme Of Vat Upon Collection," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 65, issue 3, pages 104-122.
• Hana Bohušová & Patrik Svoboda, 2013, "What will the Implementation of IFRS for SME bring for Agricultural Enterprises?
  [Co by pro zemědělské podniky znamenala implementace IFRS pro SME?]," Acta Universitatis Bohemiae Meridionalis, University of South Bohemia in Ceske Budejovice, Faculty of Economics, volume 16, issue 1, pages 89-100, DOI: 10.32725/acta.2013.009.
• Lucie Bartůňková, 2013, "Implementation of IFRS for SME in Agricultural Enterprises in the Czech Republic," Acta Universitatis Bohemiae Meridionalis, University of South Bohemia in Ceske Budejovice, Faculty of Economics, volume 16, issue 2, pages 149-155, DOI: 10.32725/acta.2013.014.
• Nölke Andreas, 2013, "A Political Economy Explanation for Country Variation in IFRS Adoption – A Comment on ‘The International Politics of IFRS Harmonization’ by K. Ramanna," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 3, issue 2, pages 69-76, January, DOI: 10.1515/ael-2013-0003.
• Marius GUST & Laura PANOIU, 2013, "Information On Financial Instruments Included In Annual Financial Statements," Management Strategies Journal, Constantin Brancoveanu University, volume 19, issue 1, pages 22-28.
• Dorina LUTA & Sorin, GRIGORESCU, 2013, "The Effects Of Enterprise Accounting Policies Regarding Depreciations Upon The Results And Corporate Taxes," Management Strategies Journal, Constantin Brancoveanu University, volume 20, issue 2, pages 55-60.
• Cristina-Otilia, TENOVICI, 2013, "Conceptual And Theoretical Dimensions Regarding The Recognition Of Stocks In Public Institutions," Management Strategies Journal, Constantin Brancoveanu University, volume 21, issue 3, pages 62-69.
• Cristina Otilia, TENOVICI, 2013, "Account Options On The Distribution Corresponding Result Commercial Building Contracts From Public Institutions In Romania," Management Strategies Journal, Constantin Brancoveanu University, volume 22, issue Special, pages 80-86.
• Cristina-Aurora, BUNEA-BONTAS, 2013, "Lease Financing: A New Dual Approach," Management Strategies Journal, Constantin Brancoveanu University, volume 22, issue Special, pages 87-96.
• Cristina-Aurora, BUNEA-BONTAS, 2013, "Valuation Techniques Used In Fair Value Measurement," Management Strategies Journal, Constantin Brancoveanu University, volume 22, issue Special, pages 97-104.
• Johannes Becker & Melanie Steinhoff, 2013, "Conservative accounting yields excessive risk-taking; a note," Working Papers, Oxford University Centre for Business Taxation, number 1304.
• Jean Bédard & Lucie Courteau, 2013, "Benefits and Costs of Auditor's Assurance: Evidence from the Review of Quarterly Financial Statements," BEMPS - Bozen Economics & Management Paper Series, Faculty of Economics and Management at the Free University of Bozen, number BEMPS11, Jul.
• Lucie Courteau & Jennifer L. Kao & Yao Tian, 2013, "Does Accrual Management Impair the Performance of Earnings-Based Valuation Models?," BEMPS - Bozen Economics & Management Paper Series, Faculty of Economics and Management at the Free University of Bozen, number BEMPS12, Jul.
• Dominique Dufour & Gregory Heem, 2013, "La valorisation des instruments financiers dans les banques européennes entre 2009 et 2011 : valeurs de marché ou valeurs issues de modèles ?," Revue d'économie financière, Association d'économie financière, volume 0, issue 4, pages 317-338.
• Snezana Popovčić-Avrić & Vule Mizdraković & Marina Đenić, 2013, "Analysis of Financial Structure of the Serbian Banking Sector: Impact of the Financial Crisis," Journal of Central Banking Theory and Practice, Central bank of Montenegro, volume 2, issue 2, pages 81-92.
• Jan Thomas Martini & Rainer Niemann, 2013, "The Impact of Taxation on International Assignment Decisions - A Principal-Agent Approach," CESifo Working Paper Series, CESifo, number 4323.
• Kremena Bachmann & Thorsten Hens, 2017, "Earnings Management and Managerial Compensation," Swiss Finance Institute Research Paper Series, Swiss Finance Institute, number 17-77, Dec.
• Pierre Bonetti & Antonio Parbonetti & Michel Magnan, 2013, "The Influence of Country- and Firm-Level Governance on Financial Reporting Quality: Revisiting the Evidence," CIRANO Working Papers, CIRANO, number 2013s-03, Jan.
• Robert D. Cairns, 2013, "The fundamental problem of accounting," Canadian Journal of Economics, Canadian Economics Association, volume 46, issue 2, pages 634-655, May, DOI: 10.1111/caje.12026.
• Anca-Simona HROMEI, 2013, "Motive De Realizare A Fuziunii Societăţilor Comerciale Şi Impactul Acestor Operaţiuni," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 34-40, February.
• Carmen NISTOR & Monica PUIU & Anca Simona HROMEI, 2013, "Combaterea Fraudelor In Fuziunea Dintre Societatile Transfrontaliere," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 47-53, February.
• Olga N. PLEȘCO, 2013, "Limitele Informaționale Ale Situațiilor Financiare În România," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 54-62, February.
• Monica PUIU & Carmen NISTOR, 2013, "Combaterea Fraudelor Prin Folosirea Tehnologiilor Informationale. E-Documentul Justificativ…..O Solutie???," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 63-69, February.
• Mihai SAVIN, 2013, "Noi Dimensiuni Ale Măsurării Şi Analizei Performanţei Economico-Financiare În Contextul Guvernanţei Bazată Pe Pieţele Financiare," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 84-97, February.
• Ludmila D. SOBOL, 2013, "Provocări Implicate De Evaluarea Companiilor," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 98-107, February.
• Elena CHIȚIMUȘ, 2013, "Prețurile De Transfer – O Problemă De Actualitate," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 28, pages 29-33, August.
• Carmen NISTOR & Monica PUIU, 2013, "Influența Societăților Multinaționale Asupra Contabilității În România," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 28, pages 47-53, August.
• Florentin-Emil TANASĂ, 2013, "Natura Și Impactul Riscului De Fraudă Asupra Companiilor," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 28, pages 84-97, August.
• Mihai C. SAVIN, 2013, "Methods of optimizing corporate governance performance," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 29, pages 313-320, October.
• Florin-Constantin DIMA, 2013, "Calculation Of Company Costs Through The Direct-Costing Calculation Method," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 15-21, May.
• Laura – Maria POPESCU & Ileana NISULEȘCU, 2013, "Mitigation In The Banking System In The Context Of Integration In The European Union," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 31-35, May.
• Elena Monica SABĂU & Cleopatra ȘENDROIU & Florinel Marian SGARDEA, 2013, "Corporate antifraud strategies – Ethics culture and occupational integrity," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 59-65, November.
• Monica PUIU & Carmen NISTOR, 2013, "Combating Fraud With Information Technologies. E-Accounting Document … A Solution?," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 83-89, July.
• Ioana-Diana BUFAN, 2013, "The Role Of Budgeting In The Management Process: Planning And Control," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 16-37, June.
• Elena CHIȚIMUȘ, 2013, "Transfer Pricing–A Present-Day Issue," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 262-266, June.
• Csongor CSŐSZ, 2013, "Tangible Assets Revaluation Policy At Entities Listed On The Bucharest Stock Exchange - Tier Ii," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 46-58, June.
• Anca-Simona HROMEI, 2013, "Reasons For Mergers And Their Impact On Companies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 82-88, June.
• Izabella KRÁJNIK & Endre GÖNCZ, 2013, "The Romanian Accounting Field Of Benefits Framework," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 89-96, June.
• Izabella KRÁJNIK & Laura OLTEANU, 2013, "Tendencies And Challenges Of Employee Benefits Accounting," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 285-291, June.
• Radu Mărginean, 2013, "THE COST MANAGEMENT BY APPLYING THE STANDARD COSTING METHOD IN THE FURNITURE INDUSTRY-Case study," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 97-105, June.
• Marius Nicolae MICULESCU, 2013, "Cost Type Information - Efficiency Result Of Information Provided By Management Accounting," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 114-119, June.
• Carmen NISTOR & Monica PUIU, 2013, "Multinationals Enterprises Influence On Accounting In Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 310-316, June.
• Carmen NISTOR & Monica PUIU & Anca Simona HROMEI, 2013, "Combating Fraud In Cross-Border Merger Of Companies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 120-125, June.
• Adriana Florina POPA & Andreea Gabriela PONORICA & Oana Georgiana STANILA, 2013, "Impact Of Ifrs Adoption On Romanian Companies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 2, pages 241-250, October.
• Ioan RADU & Elena Monica SABĂU & Cleopatra ȘENDROIU, 2013, "Mapping Fraud Risk in Financial Audit – Sales Operations," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 2, pages 272-281, October.
• José Joaquín Ortiz Bojacá, 2013, "¿Es necesaria y posible una teoría general para estructurar la ciencia contable?," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Rubiela Jiménez Aguirre, 2013, "Contabilidad: entre la responsabilidad social y el interés público," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Ignacio Velez-Pareja, Joseph Tham Rauf Ibragimov & Ignacio V√©lez-Pareja & Joseph Tham, 2013, "Mejora de la Medici√≥n del Desempeno con el VEA (EVA) Operativo Y Total (Sharpening Performance Measurement with the Operating and Total EVA)," Proyecciones Financieras y Valoración, Master Consultores, number 10720, Mar.
• Ignacio Velez-Pareja, Joseph Tham Rauf Ibragimov & Ignacio V√©lez-Pareja & Joseph Tham, 2013, "EVA Performance Measurement is Faulty: So You May Be Persuaded to Switch to a Robust OEVA-TEVA Alternative," Proyecciones Financieras y Valoración, Master Consultores, number 10721, Feb.
• DEHEZ, Pierre, 2013, "Cooperative provision of indivisible public goods," LIDAM Reprints CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2454, Jan, DOI: 10.1007/s11238-012-9311-x.

2012

• Muhiddin Pulatov, 2012, "System Analysis Of Intellectual Property Indicators Of Financial Statements," European Journal of Business and Economics, Central Bohemia University, volume 6, issue 0, pages 15-161:6, September, DOI: 10.12955/ejbe.v6i0.135.
• Cătălina Gorgan & Vasile Gorgan & Valentin Florentin Dumitru & Ileana Cosmina Pitulice, 2012, "The Evolution of the Accounting Practices During the Recent Economic Crisis: Empirical Survey Regarding the Earnings Management," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 14, issue 32, pages 550-562, June.
• Agárdi, Éva & Szabó, Anett Krisztina & Tégla, Zsolt, 2012, "A Dél–Alföldi Régió Zöldség-Önellátásának Logisztikai Kérdései," Acta Carolus Robertus, Karoly Robert University College, volume 2, issue 01, pages 1-9, DOI: 10.22004/ag.econ.173628.
• Szabóné Nagy, Éva & Baranyi, Aranka & Taralik, Krisztina, 2012, "Egy Takarékszövetkezet Gazdálkodásának Elemzése Különös Tekintettel Az Eszközminőség Alakulására," Acta Carolus Robertus, Karoly Robert University College, volume 2, issue 01, pages 1-10, DOI: 10.22004/ag.econ.173640.
• Lips, Markus, 2012, "Joint Cost Allocation by Means of Maximum Entropy," 2012 Conference, August 18-24, 2012, Foz do Iguacu, Brazil, International Association of Agricultural Economists, number 126675, Aug, DOI: 10.22004/ag.econ.126675.
• Mari-Vidal, Sergio & Segui-Mas, Elies & Marin-Sanchez, Maria del Mar & Mateos-Ronco, Alicia, 2012, "Assessing the usefulness of accounting information as an instrument to predict business failure in Spanish cooperatives," 2012 Conference, August 18-24, 2012, Foz do Iguacu, Brazil, International Association of Agricultural Economists, number 128561, DOI: 10.22004/ag.econ.128561.
• Andra Cornean & Ioana Bufan, 2012, "Evolution In Time Of An Economic Entity’S Performance," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 40, pages 112-115.
• Niculina Rosu-Hamzescu, 2012, "Aspects Of The International Financial Reporting Standards And The Ias Governing In Global Context," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 40, pages 75-82.
• Ion Ionescu, 2012, "The Costs And The Management Of The Firm," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 111-120.
• Veronel Avram & Mihaela Dutescu, 2012, "Considerations Upon Sampling In The Field Of Financial Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 121-128.
• Anca Antoaneta Varzaru, 2012, "An Operational Model To Analyze The Evolution Of Wage Bill For Smes In Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 129-136.
• Bogdan Ravas, 2012, "The Advantages Of Treating Indirect Costs By The Abc Method Also In The Tourism Units," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 137-142.
• Niculina Rosu-Hamzescu, 2012, "Aspects Of The International Financial Reporting Standards And The Ias Governing In Global Context," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 143-150.
• Raluca Florentina Cretu & Ion Anghel, 2012, "Evaluation Of The Real Estate Properties - Novelties Within The Cost Approach Method Of Assets," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 15-22.
• Bogdan Ravas, 2012, "Preparing The Implementation Of The Abc System In The Tourismunits," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 167-174.
• Liliana Puican & Greti Daniela Togoe, 2012, "Annual Financial Statements - Instrument Used In The Management Of Economic Entities," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 175-180.
• Mihaela – Andreea Nastasie, 2012, "Considerations On The Pay System And Social Security In Spain," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 181-186.
• Mihaela Popa, 2012, "Accounting Policies And Options Regarding Tangible Assets' Evaluations," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 191-196.
• Cristiana Bogdanoiu, 2012, "Calculation Methods Used In The Dairy Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 197-203.
• Mihaela Popa, 2012, "Creative Accounting From True And Fair View To Fiscal Fraud," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 204-209.
• Constantin Camelia & Marian Gaman, 2012, "Case Study Cost Calculation In The Medical Dental Services Area," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 210-219.
• Oana Staiculescu & Angel-Cristian Staiculescu, 2012, "Providing Quality – A Key To Success," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 220-225.
• Cristiana Bogdanoiu, 2012, "Conceptual And Legal Framework For The Organization Of Management Accounting And Cost Calculation In Industry Of Manufacturing Dairy Products," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 231-238.
• Marian Taicu, 2012, "Considerations On The Organization Of The Management Accounting System In Bakery Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 239-244.
• Marioara Avram & Greti Daniela Togoe, 2012, "Professional Accountants’ Ethics In The Context Of Corporate Governance," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 245-250.
• Iuliana Mariana IONESCU & Bogdan Stefan IONESCU & Florin MIHAI, 2012, "Improving The Learning Methodology For The Higher Accounting Education In Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 31-48.
• Marian Taicu, 2012, "Information On The Cost And Managerial Decisions In The Companies In The Baking Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 49-54.
• Ion Anghel & Raluca Florentina Cretu, 2012, "Estimation Of The Capitalization Rate In Real Estate Property Analysis And Appraisal," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 5-14.
• Marioara Avram & Serju Dumitrescu & Alexandru Avram, 2012, "The Protection And The Access To The Financial Information From The Perspective Of The Financial Control," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 55-64.
• Melania Elena Miculeac, 2012, "Management And Analysis Of Financial Added Value Based On Economic Principles," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 40, pages 118-127.
• Maria Sandu, 2012, "The Accountant And Fiscal Point Of Viev Concerning Some Of The Tva Paying Persons Obligations," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 40, pages 205-214.
• Magdalena MIHAI & Cristian DRAGAN & Valeriu BRABETE & Adriana IOTA, 2012, "Considerations concerning the influence of foreign trade activities on getting financial and accounting information," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 14, pages 74-78, December.
• Sorin-Constantin Deaconu, 2012, "Accounting Treatments Regarding Costs And Income Of Non-Patrimonial Entities," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 18, pages 23-28, April.
• Stănculescu Mimi-Florina, 2012, "Introduction Of The Euro," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 18, pages 109-112, April.
• Erika Kulcsár, 2012, "Quantitative Research On Real Possibilities Of (Re)Development Of Tourism In The Resort Malnaş Băi," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 18, pages 208-213, April.
• Partenie Dumbravă & Márton Albert & Csősz Csongor, 2012, "Tangible Assets Revaluation And The Fair View," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 18, pages 50-61, April.
• Letiția Maria Rof, 2012, "Advanced Costing Methods And Their Utility In Organizing Management Accounting," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 18, pages 62-69, April.
• Assist. Alina Rusu, 2012, "National And International Perspectives On The Quality Of Accounting Information38," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 18, pages 70-81, April.
• Stănculescu Mimi-Florina Ph. D Student, 2012, "Effects Of Euro Adoption," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 19, pages 160-164, November.
• Lect. Daniel Goagără, Ph. D, 2012, "Management Specific For Economic Group Entities Setting In International And National Vision," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 19, pages 23-30, November.
• Lect. univ. Melania Elena Miculeac Ph.D, 2012, "Analysis Of The Efficiency Of Resources Attracted From Debts To Suppliers," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 19, pages 31-41, November.
• Assoc. Prof. Valeriu Brabete Ph. D & Assoc. Prof. Cristian Drăgan Ph. D, 2012, "Leasing Agreement Accountancy In National And International Context," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 19, pages 7-16, November.
• Iuliana Cenar, 2012, "Coordinates Of Short-Term Benefits Granted To Academics," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 14, pages 1-1.
• Dan Dacian Cuzdriorean & Dumitru MatiÅŸ, 2012, "The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 14, pages 1-2.
• Adrian GroÅŸanu & Paula Ramona RăchiÅŸan & Sorin Romulus Berinde, 2012, "Creative Accounting, An Expression Of The Disconnection Between Accounting And Taxation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 14, pages 1-5.
• Dumitru MatiÅŸ & Alina Beattrice Vladu & Dan Dacian Cuzdriorean, 2012, "Creative Disclosure - Feature Of Creative Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 14, pages 1-6.
• Alina PuÅ£an & Dan Ioan Topor & Maria Gheorghian, 2012, "Cognitive Meanings Of Management Control In Estimating The Degree For Achieving The Strategy," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 14, pages 1-7.
• Lavinia Minodora Takacs, 2012, "The Value Relevance Of Earnings In A Transition Economy: Evidence From Romanian Stock Market," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 14, pages 1-8.
• Alina Beattrice Vladu & Dumitru MatiÅŸ & Oriol Amat Salas, 2012, "True And Fair View And Creative Accounting Conceptual Delimitations Based On Papineau`S Tree Methodology," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 14, pages 1-9.
• Carmen-Alexandra Baltariu & Andreea Cîrstea, 2012, "Harmonization Of Goodwill Reporting Practice In The Consolidated Financial Statements Of Romanian Groups," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-1.
• Dumitru MatiÅŸ & Sorana Mihaela Mănoiu & Carmen Giorgiana Bonaci, 2012, "Corporate Governance And The Financial Reporting Process," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-10.
• Tamas Attila Szora & JoldoÅŸ (Udrea) Ana-Maria & Dobra Iulian & Turta Irina, 2012, "The Principle Of Business Continuity In Terms Of Financial Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-13.
• Sorin Briciu & Constantin Groza & Alina PuÅ£an, 2012, "Small Business Development During The Crisis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-2.
• Sorinel CăpuÅŸneanu & Cristian-Marian Barbu & Hassan Danial Aslam, 2012, "New Dimensions Of Performance Measurement," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-3.
• Iuliana Cenar, 2012, "Call For Professional Judgment Policy And Accounting Estimates Changes Within Public Institutions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-4.