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

2011

• Dan Ioan Topor & Alina Putan & Sorinel Capusneanu, 2011, "The Role of Management Accounting in Providing Information for Making Decision Within an Entity," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 1, issue 2, pages 56-66, December.
• Mehrdad Salehi, 2011, "Consumer Buying Behavior Towards Online Shopping Stores in Malaysia," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 1, issue 2, pages 67-76, December.
• Susan Rhame & Robert Walsh, 2011, "The Sensitivity Of Common Horizontal Equity Measures To Variations In Omitted Income," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 1, pages 81-89.
• Wei Zhou & Hui Zhou, 2011, "Financial Accounting Regulation And Executive Compensation Design," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 1, pages 91-101.
• Rogelio J. Cardona, 2011, "Revisiting The Relationship Between Option Expensing And Stock Returns," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 1-16.
• Anne B. Fosbre & Ellen M. Kraft, & Paul B. Fosbre,, 2011, "Us Adoption Of Ifrs May Help To Jumpstart The Us Economy," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 109-118.
• Luciana Spica Almilia, 2011, "Value Relevance Of Accounting Information Using An Error Correction Model," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 119-131.
• Abdulkareem Alzarouni & Khaled Aljifri & Chew Ng & Mohammad Iqbal Tahir, 2011, "The Usefulness Of Corporate Financial Reports: Evidence From The United Arab Emirates," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 17-37.
• Ganna Demydyuk, 2011, "Optimal Financial Key Performance Indicators: Evidence From The Airline Industry," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 39-51.
• Jacek Welc, 2011, "Mean-Reversion Of Net Profitability Among Polish Public Companies," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 53-64.
• Mishari M. Alfaraih & Faisal S. Alanezi, 2011, "Does Voluntary Disclosure Level Affect The Value Relevance Of Accounting Information?," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 65-84.
• Kenton B. Walker & Gary M. Fleischman & Eric N. Johnson, 2011, "Perceptions Of Management Accounting Services," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 1, pages 111-123.
• Albert D. Spalding, Jr, 2011, "Mark-To-Market And The Widening Gap Between Financial And Tax Accounting," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 1, pages 125-137.
• Rogelio J. Cardona, 2011, "Changes In Equity Compensation Plans: Evidence From The U.S. Capital Markets," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 2, pages 41-52.
• Peter Harris & Paul R. Kutasovic, 2011, "Did Exit Pricing Under Fasb 157 Contribute To The Subprime Mortgage Crisis?," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 2, pages 97-104.
• Önder Kaymaz & Yasemin Zengin KaraibrahimoÄŸlu, 2011, "Early Observations On The Quality Of Ifrs Reports: Evidence From Turkey," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 3, pages 27-40.
• Peter Harris, 2011, "Should Last In First Out Inventory Valuation Methods Be Eliminated?," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 4, pages 53-67.
• Francisco Sousa Fernandez & María Mercedes Carro Arana, 2011, "Eps Differences Using Different Earnings Measurement Methods Evidence From Spain," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 4, pages 69-81.
• I Putu Sugiartha Sanjaya, 2011, "The Influence Of Ultimate Ownership On Earnings Management: Evidence From Indonesia," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 5, pages 61-69.
• Önder Kaymaz & Özgür Kaymaz, 2011, "Using Deposit Interest Rates In Setting Loan Interest Rates: Evidence From Turkey," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 5, issue 3, pages 45-53.
• Siti Mariana Taliyang & Rohaida Abdul Latif & Nurul Huda Mustafa, 2011, "The Determinants Of Intellectual Capital Disclosure Among Malaysian Listed Companies," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, volume 4, issue 3, pages 25-33.
• Sebastian Brauer & Carl-Friedrich Leuschner & Frank Westermann, 2011, "Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms," IEER Working Papers, Institute of Empirical Economic Research, Osnabrueck University, number 87, Oct.
• Ildikó Réka CARDOS & Stefan PETE, 2011, "Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?," Romanian Journal of Economics, Institute of National Economy, volume 32, issue 1(41), pages 151-168, June.
• Cristina-Ionela Fadur, 2011, "Intangible Assets – An Open Issue," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 3, issue 4, pages 508-514, December.
• Watanabe, Mariko & Yanagawa, Noriyuki, 2011, "Ex ante bargaining and ex post enforcement in trade credit supply: theory and evidence from China," IDE Discussion Papers, Institute of Developing Economies, Japan External Trade Organization(JETRO), number 279, Feb.
• Mark Bagnoli & Hsin-Tsai Liu & Susan Watts, 2011, "Family firms, debtholder–shareholder agency costs and the use of covenants in private debt," Annals of Finance, Springer, volume 7, issue 4, pages 477-509, November, DOI: 10.1007/s10436-009-0127-9.
• Erkki Laitinen, 2011, "Assessing viability of Finnish reorganization and bankruptcy firms," European Journal of Law and Economics, Springer, volume 31, issue 2, pages 167-198, April, DOI: 10.1007/s10657-009-9136-4.
• Stergios Leventis & Panagiotis Dimitropoulos & Asokan Anandarajan, 2011, "Loan Loss Provisions, Earnings Management and Capital Management under IFRS: The Case of EU Commercial Banks," Journal of Financial Services Research, Springer;Western Finance Association, volume 40, issue 1, pages 103-122, October, DOI: 10.1007/s10693-010-0096-1.
• Fatima Alali & Bikki Jaggi, 2011, "Earnings versus capital ratios management: role of bank types and SFAS 114," Review of Quantitative Finance and Accounting, Springer, volume 36, issue 1, pages 105-132, January, DOI: 10.1007/s11156-010-0173-4.
• Asokan Anandarajan & Bill Francis & Iftekhar Hasan & Kose John, 2011, "Value relevance of banks: global evidence," Review of Quantitative Finance and Accounting, Springer, volume 36, issue 1, pages 33-55, January, DOI: 10.1007/s11156-010-0170-7.
• Mohamed Elbannan, 2011, "Accounting and stock market effects of international accounting standards adoption in an emerging economy," Review of Quantitative Finance and Accounting, Springer, volume 36, issue 2, pages 207-245, February, DOI: 10.1007/s11156-010-0176-1.
• Jeff Boone & Inder Khurana & K. Raman, 2011, "Investor pricing of CEO equity incentives," Review of Quantitative Finance and Accounting, Springer, volume 36, issue 3, pages 417-435, April, DOI: 10.1007/s11156-010-0183-2.
• Mariarosaria Agostino & Danilo Drago & Damiano Silipo, 2011, "The value relevance of IFRS in the European banking industry," Review of Quantitative Finance and Accounting, Springer, volume 36, issue 3, pages 437-457, April, DOI: 10.1007/s11156-010-0184-1.
• Tsung-Kang Chen & Hsien-Hsing Liao & Chia-Wu Lu, 2011, "A flow-based corporate credit model," Review of Quantitative Finance and Accounting, Springer, volume 36, issue 4, pages 517-532, May, DOI: 10.1007/s11156-010-0186-z.
• Huong Higgins, 2011, "Forecasting stock price with the residual income model," Review of Quantitative Finance and Accounting, Springer, volume 36, issue 4, pages 583-604, May, DOI: 10.1007/s11156-010-0187-y.
• Derek Oler & James Waegelein, 2011, "Can long-term performance plans mitigate the negative effects of stock consideration and high cash for acquirers?," Review of Quantitative Finance and Accounting, Springer, volume 37, issue 1, pages 63-86, July, DOI: 10.1007/s11156-010-0195-y.
• Xu Li, 2011, "Behavioral theories and the pricing of IPOs’ discretionary current accruals," Review of Quantitative Finance and Accounting, Springer, volume 37, issue 1, pages 87-104, July, DOI: 10.1007/s11156-010-0196-x.
• James Bannister & Harry Newman & Joseph Weintrop, 2011, "Tests for relative performance evaluation based on assumptions derived from proxy statement disclosures," Review of Quantitative Finance and Accounting, Springer, volume 37, issue 2, pages 127-148, August, DOI: 10.1007/s11156-010-0198-8.
• Benjamas Jirasakuldech & Donna Dudney & Thomas Zorn & John Geppert, 2011, "Financial disclosure, investor protection and stock market behavior: an international comparison," Review of Quantitative Finance and Accounting, Springer, volume 37, issue 2, pages 181-205, August, DOI: 10.1007/s11156-010-0200-5.
• L. Gil-Alana & R. Iniguez-Sanchez & G. Lopez-Espinosa, 2011, "Endogenous problems in cross-sectional valuation models based on accounting information," Review of Quantitative Finance and Accounting, Springer, volume 37, issue 2, pages 245-265, August, DOI: 10.1007/s11156-010-0203-2.
• José Curto & José Pinto & Ana Morais & Isabel Lourenço, 2011, "The heteroskedasticity-consistent covariance estimator in accounting," Review of Quantitative Finance and Accounting, Springer, volume 37, issue 4, pages 427-449, November, DOI: 10.1007/s11156-010-0212-1.
• Xiaowen Jiang, 2011, "The smoothing of pension expenses: a panel analysis," Review of Quantitative Finance and Accounting, Springer, volume 37, issue 4, pages 451-476, November, DOI: 10.1007/s11156-010-0213-0.
• Gheorghe Lepadatu & Vasile Bleotu & Doina Maria Tilea, 2011, "Developments in the Romanian Accounting System Architecture Due to the Phenomenon of Globalization of Economies and European Integration," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 3, issue 1-2, pages 13-19, March-Jun.
• VIOREL Batca & Corina Graziella Dumitru, 2011, "Resumptions and Developments Regarding The Aactivity Based Costing Method," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 3, issue 1-2, pages 87-95, March-Jun.
• Gheorghe Lepadatu, 2011, "Disaggregated Financial-Accounting Information for Users (Concrete Measures to Improve International Financial Reporting)," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 3, issue 3-4, pages 18-22, September.
• Akinobu Shuto & Takuya Iwasaki, 2011, "Stable Shareholdings, the Decision Horizon Problem, and Patterns of Earnings Management," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2011-18, Mar, revised May 2014.
• Shyam Sunder, 2011, "Paradox of Writing Clear Rules: Interplay of Financial Reporting Standards and Engineering," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 1, pages 119-130, December.
• Keiichi Kubota & Hitoshi Takehara, 2011, "Market Efficiency, Role of Earnings Information, and Stock Returns: A Vector Autoregressive Model Approach," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 1, pages 17-37, December.
• Hiroyuki Ishikawa, 2011, "Empirical Analysis on the Dividend Life-Cycle Theory: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 1, pages 39-60, December.
• Shin'ya Okuda, 2011, "Who Benefits from the Adoption of IFRS?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 1, pages 61-69, December.
• Norio Kitagawa & Masatoshi Gotoh, 2011, "Implied Cost of Capital over the Last 20 Years," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 1, pages 71-104, December.
• Martin Ruf, 2011, "Why is the Response of Multinationals' Capital-Structure Choice to Tax Incentives That Low? Some Possible Explanations," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 67, issue 2, pages 123-144, June, DOI: 10.1628/001522108X588763.
• Hans B. Christensen & Luzi Hail & Christian Leuz, 2011, "Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement," NBER Working Papers, National Bureau of Economic Research, Inc, number 16737, Jan.
• Kevin S. Markle & Douglas A. Shackelford, 2011, "Cross-Country Comparisons of Corporate Income Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 16839, Feb.
• Viral V. Acharya & Bart M. Lambrecht, 2011, "A Theory of Income Smoothing When Insiders Know More Than Outsiders," NBER Working Papers, National Bureau of Economic Research, Inc, number 17696, Dec.
• Anne Grethe J. Pedersen, 2011, "Der Stakeholderdialog zwischen Regulierung und Rhetorik. Eine empirische Studie der dargestellten Dialogorientierung in deutschen und daenischen Geschaeftsberichten (Stakeholder Dialogue between Regul," Zeitschrift für Wirtschafts- und Unternehmensethik - Journal for Business, Economics & Ethics, Nomos Verlagsgesellschaft mbH & Co. KG, volume 12, issue 1, pages 87-103.
• Poterba, James M. & Rao, Nirupama S. & Seidman, Jeri K., 2011, "Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes," National Tax Journal, National Tax Association;National Tax Journal, volume 64, issue 1, pages 27-57, March, DOI: 10.17310/ntj.2011.1.02.
• Lilia Rangelova, 2011, "How to Establish Useful Customer Profitability Reporting," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 125-130, July.
• Lilia Rangelova, 2011, "Discussion on the Costing Systems in Banking," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 133-139, Janyary.
• Popa Dorina Nicoleta & Belenesi Marioara & Mester Ioana Teodora, 2011, "An Investigative Study Regarding Smes Specific Accounting Policies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 463-652, July.
• Blidisel Rodica Gabriela & Popa Adina Simona & Farcane Nicoleta, 2011, "Challenges Of Environmental Accounting And Taxation In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 539-544, July.
• Mario Carrara & Diogenis Baboukardos & Cunningham Garry M. & Hassel Lars G., 2011, "The Impact Of Ifrs On Reporting For Business Combinations: An In-Depth Analysis Using The Telecommunications Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 557-593, July.
• Cuzdriorean - Vladu Dan Dacian & Albu Catalin Nicolae & Albu Nadia & Fekete Szilveszter, 2011, "A Longitudinal Analysis Regarding The Evolution Of Profit Tax Regulations In Romania - An Empirical View," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 594-601, July.
• Deaconu Adela, 2011, "Principles- And Rules-Based Accounting Debate. Implications For An Emergent Country," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 602-608, July.
• Dicu Roxana-Manuela, 2011, "The Transparency In The Reporting Of Intellectual Capital: Between The Management Responsibility And The Stakeholders' Requirements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 609-615, July.
• Matis Dumitru & Bonaci Carmen Giorgiana, 2011, "Recent Developments Of The Financial Reporting Model: Theoretical Studies In Review," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 629-635, July.
• Muller Victor - Octavian, 2011, "Evidence From The German Capital Market Regarding The Value Relevance Of Consolidated Versus Parent Company Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 636-642, July.
• Rof Letitia Maria & Farcane Nicoleta, 2011, "Current State And Evolution Perspectives For Management Accounting In The Energy Sector By Implementing The Abc Method," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 653-660, July.
• Vladu Alina Beattrice & Grosanu Adrian, 2011, "Some Insights Regarding Creative Accounting In Romanian Accounting Environment - Regulators, Financial Auditors And Professional Bodies Opinion," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 661-668, July.
• Gazzola Patrizia & Meo Colombo Carlotta, 2011, "The Role Of The Sustainability Report In Capitalistic Firm," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 243-250, December.
• Andreicovici Ionela - Irina, 2011, "Examine The Past For Going Further: A Literature Review In The Field Of Fair Value," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 453-458, December.
• Bogdan Victoria & Platon Judit & Popa Dorina Nicoleta, 2011, "Intellectual Capital Reporting And Disclosure In The Annual Reports Of Romanian Manufacturing Listed Companies €" Methodology And Discussion Of Results," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 466-476, December.
• Briciu Sorin & Scorte Carmen, 2011, "The Profit Target In A Restauration Unit," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 477-483, December.
• Danciu Radu & Deac Marius, 2011, "Issues Related To The Accounting Treatment Of The Tangible And Intangible Assets Depreciation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 498-502, December.
• Manea Marinela-Daniela, 2011, "The Depreciated Replacement Cost - Representation Of Fair Value In Accounting. Tendencies And Perspectives In The Romanian Accounting Practice," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 550-556, December.
• MEGAN Ovidiu, 2011, "Professional Judgment And Creative Accounting Under Ifrs In Ex-Communist Countries: Case Of Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 564-570, December.
• Negrea Laura Georgeta & Matis Dumitru & Mustata V. Razvan, 2011, "Free Cash Flow As Part Of Voluntary Reporting. Literature Review," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 591-596, December.
• Negrea Laura Georgeta & Matis Dumitru & Mustata V. Razvan, 2011, "Cash Flow Reporting And Creative Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 597-602, December.
• Nistor Cristina, 2011, "A New Aproach Of Conceptual Framework For General Purpose Financial Reporting By Public Sector Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 603-609, December.
• Silvestri Antonella & Veltri Stefania, 2011, "Comparing Experiences In Reporting Intellectual Capital In Universities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 618-624, December.
• Tara Ioan Gheorghe, 2011, "The Going Concern - Theory And Practice In The Financial Audit," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 631-635, December.
• Veltri Stefania, 2011, "The Intellectual Capital Statement And The Balanced Scorecard As Complementary Models In Measuring Firm Intangibles," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 636-642, December.
• Vladu Alina Beattrice & Cuzdriorean Dan Dacian, 2011, "Detection Of Earnings Management - A Proposed Framework Based On Accruals Approach Research Designs," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 643-648, December.
• David Delia & Pojar Daniela, 2011, "Stages Of Development Within The Romanian Financial Accounting System In Terms Of Labour Protection For The Employed Workers In Romania And In Other European Countries," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 864-870, December.
• Ionita Predescu Lorena & Radu Florin & Tabirca Alina Iuliana, 2011, "Needs Of Local Sustainable Development," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 91-97, December.
• Bogdan Victoria & Platon Judit & Farcas Mariana, 2011, "Intellectual Capital Reporting And Disclosure In The Annual Reports Of Romanian Manufacturing Listed Companies €" Theoretical Framework," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue special, pages 275-283, July.
• Tiron - Tudor Adriana & Fekete Szilvester & Dragu Ioana - Maria, 2011, "Ifrs Compliance Regarding Information Disclosed By Companies In Consolidated Financial Statements - Case Study On Ias 23 Borrowing Costs Applicability-," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue special, pages 289-295, July.
• Cunningham Gary M. & Fagerstrom Arne & Hassel Lars G., 2011, "Accounting For Sustainability: What Next? A Research Agenda," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue special, pages 97-111, July.
• David Hirshleifer & Sonya S. Lim & Siew Hong Teoh, 2011, "Limited Investor Attention and Stock Market Misreactions to Accounting Information," The Review of Asset Pricing Studies, Society for Financial Studies, volume 1, issue 1, pages 35-73.
• Richard A. Lambert & Christian Leuz & Robert E. Verrecchia, 2011, "Information Asymmetry, Information Precision, and the Cost of Capital," Review of Finance, European Finance Association, volume 16, issue 1, pages 1-29.
• David Hirshleifer & Siew Hong Teoh & Jeff Jiewei Yu, 2011, "Short Arbitrage, Return Asymmetry, and the Accrual Anomaly," The Review of Financial Studies, Society for Financial Studies, volume 24, issue 7, pages 2429-2461.
• Ionescu Iancu Octavian, 2011, "Financial Auditor’s Professional Judgement and Challenges Faced in a Global Audit Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1016-1019, May.
• Ionita (Nistor) Nicoleta & Ionita (Predescu) Lorena, 2011, "European Accounting Normalization between Directives and IFRS Standards," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1039-1044, May.
• Istudor Ileana Iulia & Mocanu Florina & Predescu Lorena, 2011, "Opinions and Controversy regarding Fair Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1076-1081, May.
• Asalos Nicoleta & Georgescu Cristina Elena, 2011, "Economic and Accounting Issues Regarding Business Combination," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 110-114, May.
• Manea Marinela – Daniela, 2011, "Replacement Value - Representation of Fair Value in Accounting. Techniques and Modeling Suitable for the Income Based Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1187-1192, May.
• Mircea Mirela Cristina & Bucur Iulia Andreea, 2011, "Path to Achieve Global Convergence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1376-1380, May.
• Moraru Maria, 2011, "Introduction in the Accounting Systems Convergence and Convergence as an Accounting Concept," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1408-1413, May.
• Paliu - Popa Lucia & Cosneanu Lavinia, 2011, "General Issues Concerning the Reconciliation of the Accounting Earnings with the Taxable Earnings," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1578-1582, May.
• Paliu - Popa Lucia & Dina Ionela-Claudia, 2011, "Basic Problems Concerning Budgeting in Coal Extraction Units," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1583-1587, May.
• Balan Ioana, 2011, "Intangible Assets – Important Resources or Barriers in the Development of the Organisations ?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 159-163, May.
• Pa?cu Ana-Maria, 2011, "The Accounting Information: between Handling and Audit Quality," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1604-1607, May.
• Petre Mihaela Cosmina, 2011, "Role of Share Based Compensations in Romanian Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1634-1637, May.
• Petroianu Grazia – Oana, 2011, "The Contribution of Accountancy Intelligence to the Development of the Economic Intelligence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1644-1648, May.
• Rof Letiþia Maria & Stanciu Ionela Cornelia, 2011, "Improvement of Managerial Accounting in Electricity Industry by Applyng the ABC Method (Activity Based Costing)," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1818-1821, May.
• Ruse Elena & Elefterie Liana, 2011, "Decision-Making through Costs and Relevant Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1870-1874, May.
• Ruse Elena & Elefterie Liana, 2011, "Influence of the Cost Structure in order to Manage the Relation Risk-Return," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1875-1878, May.
• Boca (Rakos) Ileana – Sorina & Vatasoiu Cristian Ionel, 2011, "Managerial Accounting Principles and Cost Calculation Used by Economic Entities in the Coal Mining Industry," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 191-195, May.
• Solomon Daniela Cristina & Dragomirescu Simona Elena, 2011, "In addition to classical indicators used in financial analysis also occur modern performance measurement indicators that are considering the concept of value creation. With enterprise’s modern perform," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1949-1952, May.
• Boghean Cristina Iuliana, 2011, "Qualities and Requirements of the Financial – Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 196-199, May.
• Stanciu Ionela Cornelia & Rof Letiþia Maria, 2011, "Accounting Policies Regarding Environmental Costs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1986-1991, May.
• Boghean Cristina Iuliana, 2011, "From the Standardization to the Internationalization of the Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 200-202, May.
• Trandafir Raluca Andreea & Truicã Luiza Denisa, 2011, "The Analysis of the Operational Efficiency," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 2144-2147, May.
• Trandafir Raluca Andreea & Truicã Luiza Denisa, 2011, "The Assessment of the Founding Structure," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 2148-2153, May.
• Vãrzaru Anca Antoaneta, 2011, "Management Control and Remuneration System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 2274-2277, May.
• Bran (Stan) Nicoleta Cornelia & Margarit (Stanescu) Sorina-Geanina & Dragulescu Rodica, 2011, "Interest and Role of the Economic and Financial Analysis in the System of Management Sciences," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 252-256, May.
• Breuer Adela & Lesconi Frumusanu Mihaela & Jurchescu Dorel, 2011, "The Accountant Instrumentation of the Tangible Fixed Assets for the Companies in the Construction Field," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 265-269, May.
• Cîndea Moise & Durdureanu Corneliu & Ciurariu Gabriela, 2011, "Significant Historic Reference Points on Accountancy at Global Level," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 401-406, May.
• Constantin Nicolae Vasile & Alexandru Georgiana, 2011, "Internal Audit and Risk Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 434-437, May.
• Costuleanu Carmen Luiza, 2011, "Quantification and Reflection of Economic Operations with Goods and Services in National Accounts," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 447-450, May.
• Cretu Laura, 2011, "Changes Management Accounting Faces in the Knowledge based Economy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 467-471, May.
• Dragomirescu Simona Elena & Solomon Daniela Cristina, 2011, "Activity Based Costing versus Traditional Technique," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 660-664, May.
• Dragu Gabi Georgiana & Marinescu Desiree, 2011, "Energy Efficiency Contracts – A Challenge for Public Institutions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 665-670, May.
• Alexandru Georgiana & Constantin Nicolae Vasile, 2011, "Internal Audit - Pillar of Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 69-72, May.
• Dumitru Franca, 2011, "Opportunities for Upgrading the Local Community Budget," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 706-710, May.
• Dumitru Franca, 2011, "The Specifics of Expenditures’ Execution at Public Institutions of Culture," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 711-714, May.
• Florea Gheorghe, 2011, "Some Aspects Concerning the Statement of the Cash-Flow Within the Public Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 746-749, May.
• Florea Gheorghe, 2011, "Measurement and Appraisal in the Accounting System of the Economic Entities of Romania Within the Public Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 750-753, May.
• Gâdau Liana, 2011, "The Normalization Process of Recognition of the Elements in the Financial Statements. The Credibility and Relevance of Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 778-781, May.
• Georgescu Cristina Elena & Asalos Nicoleta, 2011, "The Usability of the Dashboard and of the Balanced Scorecard in the Context of Decision Making," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 788-792, May.
• Grosu Maria, 2011, "Corporate Responsibility and Control Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 878-883, May.
• Gudan Paulina & Oprea Margareta, 2011, "Credit Risk and the Change in Fair Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 896-899, May.
• Gudan Paulina & Oprea Margareta, 2011, "Financial Instruments. Nature and Extent of Risks," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 900-902, May.
• Pravãþ Ionela-Cristina & Pãcurari Doina, 2011, "Factoring – Current Method of Financing Foreign Trade in the Context of Global Financial Crisis. Presentation, Analysis and Accounting Treatment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1109-1113, May.
• Radu Florin, 2011, "Green Accounting – From Green Policy to Eco-Balance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1114-1117, May.
• Rof Letiþia Maria & Stanciu Ionela Cornelia, 2011, "Views on the Purpose of Management Accounting in the Romanian Energy Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1138-1140, May.
• Rotariu Valentin & Tak Isa, 2011, "Financial Crisis’ Effects on Financial Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1141-1145, May.
• Cãlean Ioana, 2011, "The Crisis Situations in the Forestry Domain - Beyond the Appearances," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 174-179, May.
• Andreescu Gabriela & Eftene Nicoleta, 2011, "Scoreboard—Managerial Accounting Instrument – Prerequisites for its Implementation in Public Cultural Institutions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 22-27, May.
• Condrea Elena, 2011, "Tax Evasion - the Main Component of the Underground Economy Matrix in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 237-242, May.
• Dragu Gabi Georgiana, 2011, "The Reflections of Risks and Uncertainties within the Enterprise’s Performance –Provisions, Contingent Assets / Debts in Public Institutions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 376-380, May.
• Enachi Mihaela, 2011, "Preoccupations in the Field of Integrated Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 413-418, May.
• Grosu Maria, 2011, "Corporate Social Responsibility in Romania. Case Study," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 540-545, May.
• Horga Vasile, 2011, "The Determination of Companies’ Fiscal Profit and Profit Tax," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 580-585, May.
• Lenghel Radu Dorin, 2011, "Study on Accounting for Assets use Change," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 707-710, May.
• Bãlan Ioana, 2011, "The Decision to Invest in the Crisis Situation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 72-77, May.
• Lupaºc Adrian & Lupaºc Ioana & Zamfir Cristina Gabriela, 2011, "Actual Application of the Intelligent Systems and their Implications in Financial-Accounting Field," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 728-733, May.
• Mititelu Cãtãlina, 2011, "Regulations regarding the Organisation and the Governance of the Accounting by the Legal Persons without Patrimonial Purposes," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 815-820, May.
• Motoniu Ioan Dumitru, 2011, "Consolidated Accounts – Management Instrument for the Group of Companies and for the Thirds Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 863-868, May.
• Motoniu Ioan Dumitru & Vlãdaia (Vlad) Madalina Lucia & Nistor Ion, 2011, "Relation: Information-Management Accounting-Decision, in the Framework of the Managerial Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 869-874, May.
• Necsulescu Ecaterina & Onose Valeriu–Laurenþiu, 2011, "Particularities of the Intangible Assets Evaluation in Terms of Financial Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 901-906, May.
• Nistor Cristina Silvia & Deaconu Adela, 2011, "Borrowing Costs – Object of IPSAS Review," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 942-946, May.
• Nistor Ion, 2011, "Basic Accounting Principles – Reference for the Consolidated Financial Reports," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 947-950, May.
• Ben Tims & Ronald Mahieu, 2011, "International Portfolio Choice," Palgrave Macmillan Books, Palgrave Macmillan, chapter 4, in: Greg N. Gregoriou & Razvan Pascalau, "Nonlinear Financial Econometrics: Forecasting Models, Computational and Bayesian Models", DOI: 10.1057/9780230295223_4.
• Juta Tikk & Arno Almann, 2011, "Developments in public sector financial management in Estonia," Business and Economic Horizons (BEH), Prague Development Center, volume 5, issue 2, pages 47-56, April.
• Mihaela Lesconi Frumușanu & Adela Breuer & Dorel Jurchescu, 2011, "The Role of Accounting Information Writing and Project Implementation," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 1, pages 121-128.
• Cristina Mihaela Nagy & Dumitru Cotleț, 2011, "Specific Aspects of the Technical Reserves of Insurance Accounting," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 1, pages 171-178.
• Iuliana Cenar, 2011, "Guiding Marks Regarding the Reasoning of Scientific Research in Accounting," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 1, pages 51-58.
• Mariana Man & Liana Gădău, 2011, "The Profit and Loss Account Through the Romanian Accounting Regulations. From European to International," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 2, pages 167-176.
• Bogdan Răvaș, 2011, "The Accounting Treatment of the Tourism Unit’s Financial Statements in Agreement with the International Financial Reporting Standards," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 2, pages 257-264.
• Ionela Cornelia Stanciu & Ana-Maria Joldoș (Udrea) & Florina Georgeta Stanciu, 2011, "Environmental Accounting, an Environmental Protection Instrument used by Entities," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 2, pages 265-280.
• Tünde Veres, 2011, "Activity-Based Cost Allocation and Function Analyzes in Trade," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 2, pages 281-288.
• Tünde Veres, 2011, "Accounting Aspects of Pricing and Transfer Pricing," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 2, pages 289-296.
• Ileana-Sorina Boca (Rakos), 2011, "Organization of Management Accounting and Cost Calculation of Mining in Jiu Valley," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 2, pages 41-54.
• Adela Breuer & Mihaela Lesconi Frumușanu & Beatrix Lighezan Breuer & Dorel Jurchescu, 2011, "External Financing for Construction Entities," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 2, pages 55-62.
• Maria Moraru & Franca Dumitru, 2011, "The Risks In The Audit Activity," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 3, pages 187-194.
• Marius Pantea & Alina-Elena Andrei (Dănăilă) & Iulia-Daciana Ion (Davițoiu), 2011, "The Granting of Letters Patent From the Point of View of the International Standards of Financial Reporting," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 3, pages 219-228.
• Alin Monea, 2011, "Some Aspects Regarding Implications of IAS 2 "Inventory" in Romanian Acounting," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 4, pages 183-190.
• Alin Monea, 2011, "Fiscal and Accounting Implications of Income Tax in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 4, pages 191-198.
• Mirela Monea & Anca Jarmila Guță, 2011, "The Relevance of the Performance Indicators in Economic and Financial Diagnosis," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 4, pages 207-214.
• Mariana Radu, 2011, "The Budgetary Process – Reason for Dissatisfaction," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 4, pages 255-262.
• Daniel BOTEZ, 2011, "Some Aspects Regarding Reform of Romanian Accounting System," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 11-22, December.
• Mihaela-Daciana BOLOS & Bradut-Vasile BOLOS, 2011, "Concepts and risks Related to Trademarks," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 23-36, December.
• Nuno Soares & Andrew W. Stark, 2011, "Is there an accruals or a cash flow anomaly in UK stock returns?," CEF.UP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 1107, Dec.
• Carlos Manuel Ferreira Lima, 2011, "The Applicability of the Principles of Activity-Based Costing System in a Higher Education Institution," Economics and Management Research Projects: An International Journal, Open Access International Journals, volume 1, issue 1, pages 57-65, June.
• Cláudia Maria Ferreira Pereira Lopes & António Cerqueira & Elísio Brandão, 2011, "The financial reporting quality effect on European firm performance," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 403, Feb.
• Samuel C A Pereira (ed.), 2011, "A aplicabilidade dos princípios do sistema de custeio por actividades numa Instituição de Ensino Superior," Teses, Monografias e Livros, Open Access International Journals, number 004, edition 1, ISBN: ARRAY(0x8a741d68), February.
• Irina Dietrich & Hans Gerhard Strohey, 2011, "Die Finanzlage öffentlicher Unternehmen in Deutschland: Statistische Analyse amtlicher Mikrodaten der Jahresabschlüsse," Statistische Diskussionsbeiträge, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, number 46, Apr.
• Irina Dietrich, 2011, "Die Ertragslage öffentlicher Unternehmen in Deutschland: Statistische Analyse amtlicher Mikrodaten der Jahresabschlüsse," Statistische Diskussionsbeiträge, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, number 48, Apr.
• Batiz-Lazo, Bernardo & Noguchi, Masayoshi, 2011, "The disciplinary power of accounting-based regulation: the case of building societies, circa 1960," MPRA Paper, University Library of Munich, Germany, number 28374, Jan.
• Batiz-Lazo, Bernardo & Noguchi, Masayoshi, 2011, "Improving the system of internal control through regulation: cases of small-sized building societies, circa 1960," MPRA Paper, University Library of Munich, Germany, number 28564, Feb.
• Stamatiadis, Filippos & Eriotis, Nikolaos, 2011, "Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework," MPRA Paper, University Library of Munich, Germany, number 28816, Jan.
• Goagara, Daniel & Giurca Vasilescu, Laura, 2011, "The Liquidation - based on Evaluation and Accounting Information," MPRA Paper, University Library of Munich, Germany, number 29585, Mar.
• Eriotis, Nikolaos & Stamatiadis, Filippos & Vasiliou, Dimitrios, 2011, "Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation," MPRA Paper, University Library of Munich, Germany, number 30246, Mar.
• Ben Hamadi, Z. & Bonache, A.B. & Chapellier, Ph. & Mohammed, A., 2011, "Cultural contingency on the antecedents of the complexity of management accounting systems: Evidence from a meta-analysis of individual data," MPRA Paper, University Library of Munich, Germany, number 30268, Feb.
• Criveanu, Maria & Iacob, Constanta, 2011, "Role of management control in small and medium enterprises performance assurance," MPRA Paper, University Library of Munich, Germany, number 31159, May.
• Batiz-Lazo, Bernardo & Noguchi, Masayoshi, 2011, "Auditors and the supervision of retail finance: evidence from two small-sized building societies, 1976-1978," MPRA Paper, University Library of Munich, Germany, number 32193, Jul.
• Căpuşneanu, Sorinel/I & Cokins, Gary & Barbu, Cristian Marian, 2011, "The importance of activity-based costing method (ABC) In Romania's business environment changes," MPRA Paper, University Library of Munich, Germany, number 33152, May, revised 15 May 2011.
• Craigwell, Roland C & Elliott, Wayne A, 2011, "Loan loss provisioning in the commercial banking system of Barbados: practices and determinants," MPRA Paper, University Library of Munich, Germany, number 33426.
• Briciu, Sorin & Căpuşneanu, Sorinel/I, 2011, "The results account of the ABC method. The main source of underlining the performances of an entity," MPRA Paper, University Library of Munich, Germany, number 33982, Jul.
• Căpuşneanu, Sorinel/I & Barbu, Cristian Marian, 2011, "Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes," MPRA Paper, University Library of Munich, Germany, number 34729, Mar.
• Staszkiewicz, Piotr W., 2011, "Multi entry framework for financial and risk reporting," MPRA Paper, University Library of Munich, Germany, number 34903, Nov.