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

• 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 Regulation and Rhetoric)," 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 performance measurement indicators is quite simple to exp," 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(0x9e492b48), 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.
• Krishnankutty, Raveesh & Chakraborty, K. S., 2011, "Determinants of current ratios: a study with reference to companies listed in Bombay stock exchange," MPRA Paper, University Library of Munich, Germany, number 35063, Nov.
• Căpuşneanu, Sorinel/I & Topor, Dan & Rof, Letiţia Maria, 2011, "General implementation stages of the ABC method in the Small and Medium-Sized Enterprises," MPRA Paper, University Library of Munich, Germany, number 36218, Nov.
• Topor, Dan Ioan & Puţan, Alina & Căpuşneanu, Sorinel/I, 2011, "The role of management accounting in providing Information for making decision within an entity," MPRA Paper, University Library of Munich, Germany, number 36219, Dec.
• Choe, Chongwoo & Matsushima, Noriaki, 2011, "The Arm's Length Principle and Tacit Collusion," MPRA Paper, University Library of Munich, Germany, number 37295, Nov, revised 12 Mar 2012.
• Govori, Fadil, 2011, "Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë
  [Financial statements analysis: Users of financial ratios]," MPRA Paper, University Library of Munich, Germany, number 46707, Dec, revised 03 Apr 2013.
• Mohajan, Haradhan & Deb, Suman & Rozario, Steve, 2011, "Environmental accounting and the roles of economics," MPRA Paper, University Library of Munich, Germany, number 50687, Feb, revised 25 Aug 2011.
• Konchitchki, Yaniv, 2011, "Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices," MPRA Paper, University Library of Munich, Germany, number 52928, May.
• Nangia, Vinay Kumar & Agrawal, Rajat & Reddy, K. Srinivasa, 2011, "Business Valuation: Modelling Forecasting Hurdle Rate," MPRA Paper, University Library of Munich, Germany, number 60420, revised 2011.
• Pieter Buys, 2011, "Ontology and epistemology: a transcendental reflection on decision-usefulness as an accounting objective," South African Journal of Economic and Management Sciences, University of Pretoria, Faculty of Economic and Management Sciences, volume 14, issue 1, pages 92-108, March.
• Gintaras Černius, 2011, "Confusion Of Accounting Terminology In Lithuania," European Journal of Business and Economics, Central Bohemia University, volume 3, issue 0, pages 12-161:3, September, DOI: 10.12955/ejbe.v3i0.110.
• Saidjamol Mahmudov, 2011, "Financial Investment In The Republic Of Uzbekistan: Concept, Objectives, Accounting And Reporting," European Journal of Business and Economics, Central Bohemia University, volume 3, issue 0, pages 17-181:3, September, DOI: 10.12955/ejbe.v3i0.111.
• Viral V. Acharya & Peter DeMarzo & Ilan Kremer, 2011, "Endogenous Information Flows and the Clustering of Announcements," American Economic Review, American Economic Association, volume 101, issue 7, pages 2955-2979, December.
• Nadia Albu & Cătălin Nicolae Albu & Maria Mădălina Gîrbină & Maria Iuliana Sandu, 2011, "The Implications of Corporate Social Responsibility on the Accounting Profession: The Case of Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 13, issue 29, pages 221-234, February.
• Mateja Jerman & Gordana Ivankovič, 2011, "The Evolution Of Financial Standards For Small And Medium- Sized Entities "," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 58, pages 13-24, november.
• Diana Cozma Ighian, 2011, "Considerations On Applying Fair Value In Romania," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 58, pages 3-11, november.
• Costel Istrate, 2011, "Substance Over Form In A Romanian Book-Tax Approach," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 2011, pages 29-39, july.
• Stefano Azzali & Luca Fornaciari & Caterina Pesci, 2011, "The Value Relevance Of The Performance Of Listed Italian Companies Following The Introduction Of The Ias/Ifrs," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 2011, pages 3-18, july.
• Marilena Mironiuc & Ioan-Bogdan Robu & Mihaela-Alina Robu, 2011, """Going Concern"" And The Effects Of The Operational Cycle Management. An Empirical Study Concerning The Usage Of Financial Analysis For Obtaining Preliminary Proofs In The Task Of Financial Audit," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 2011, pages 41-53, july.
• Dmitri Mihailovici PARMAKLI & V. DOGA, 2011, "Cost-Effective Use Of Agricultural Land: A Case Study," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 7, pages 149-156, May.
• Costel ISTRATE, 2011, "Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 8, pages 43-61, December.
• Ionut Octavian Serban, 2011, "Analisys Of Labour Market And Unemployment In Romania From 2007 To 2010," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 39, pages 1-5.
• Assoc. Prof. Victoria Firescu Ph. D, Prof. Jenica Popescu Ph. D, 2011, "The Contribution Of Cash Flow Indicators In Terms Of Information To The Company Performance Analysis," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 4, issue 39, pages 166-173, May.
• Carmen Voinescu (Clapan) Ph. D Student & Assoc. Prof. Apostolos Apostolou, 2011, "The Contribution Of Public Relations In Tourism Enterprises," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 39, pages 253-260, May.
• Ec. Beleţu Elena Cristina, Ph.D. Student, 2011, "Performance Study On National Forest Administration Romsilva Based On Traditional Indicators," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 4, issue 39, pages 72-80, May.
• Marioara Avram, 2011, "Considerations On The Practical Application Of International Auditing Standards Regarding The Environment Of Control," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 1-7.
• Cerasela Pîrvu & Anca Mehedin?u & Cristian Pîrvu, 2011, "Analysis And Prognosis Of Costs - Support In Making Decisions," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 100-113.
• Mihaela Popa, 2011, "Optimization Of Fiscal Costs Inromania’S Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 114-121.
• Maria Sandu, 2011, "The Accountant And Fiscal Point Of View On The Depreciation And The Adjustments For The Depreciation Of Tangible Assets," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 122-133.
• Oana Staiculescu, 2011, "Quality – A Global Priority Even In The Context Of The World Economic Crisis," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 138-143.
• Valeriu Brabete, 2011, "Delimitation And Interferences Regarding The Accounting Models Related To The Change Of Assets Destination," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 14-21.
• Ecaterina Surupaceanu, 2011, "Alternative Conceptual And Determinations Of The Cost Of Capital," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 144-151.
• Ecaterina Surupaceanu, 2011, "Firm Performance In The Context Of International Regulations," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 152-157.
• Marian Taicu, 2011, "Views On The Application Of Cost Calculation Methods Based On The Constant Ratio Principle In The Bakery Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 158-165.
• George Calota & Nicolae-Cristian Juscu, 2011, "The Results Of Practical Application Of Fs And D Methods For Evaluating The Effectiveness Of Management System Of Financial Control In The Joint Stock Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 22-31.
• Camelia Constantin, 2011, "Limits Of Traditional Methods Of Cost Calculation And Ways To Improve Them In Fruit And Vegetable Canning Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 32-35.
• Marioara Avram & Mihaela Dutescu & Liliana Puican, 2011, "The Importance Of Accounting Information Quality In The Performance Of Statutory Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 50-55.
• Mihaela Andreea Nastasie, 2011, "Particularities Regarding Pay System In France," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 96-99.
• Daniel Goagara & Sorinel Domnisoru & Sorin Vînatoru, 2011, "Assessment And Accounting Informationspecificto Combinationof Entities, Inthecurrent Economiccontext," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 64-69.
• Constanta Iacob & Maria Criveanu & Oana Staiculescu, 2011, "Measuring The Impact Of Creative Management Control On The Smes And Free Enterprises (Professions) Performances," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 76-83.
• Cristiana Bogdanoiu, 2011, "Directions To Improve Management Accounting And Cost Calculations In Food Industry Of Manufacturing Dairy Products," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 8-13.
• Ion Ionescu, 2011, "Possibilities To Increase The Public Transport Efficiency In R.A.T. Craiova," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 84-91.
• Madalina Mihaila, 2011, "Costs Control In Energy Field," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 92-95.
• Leti?ia Maria Rof, 2011, "Kaizen Costing Method And Its Role In The Management Of An Entity," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 16, pages 104-109, April.
• Daniela Vitan, 2011, "Financial Reporting In Public Institutions And Non-Financial Entities. Similarities And Differences," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 16, pages 27-34, April.
• Iuliana Cenar, 2011, "The Approach To Pension Plans Through The Establishment Of Accounting Postulate," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 16, pages 43-48, April.
• Sorin-Constantin Deaconu, 2011, "Accounting Treatments Related To Accommodation And Complementary Services Provided By A Hotel Unit In Romania," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 17, pages 41-46, November.
• Sorinel Domniºoru & Oana Gherghinescu & Daniel Goagãrã, 2011, "Sequence Of Sales Records Workflow," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 17, pages 51-59, November.
• Stanculescu Mimi-Florina, 2011, "Financial Accounting And Business Management System In Process Of Converge Unique European Currency," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 17, pages 60-62, November.
• Iuliana Cenar, 2011, "Financial Reporting In Education Institutions The Implications Of The Transition To Accrual Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 13, pages 1-2.
• Dana Simona Gherai & Diana Elisabeta Balaciu, 2011, "From Creative Accounting Practices And Enron Phenomenon To The Current Financial Crisis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 13, pages 1-3.
• Nicolae Todea & Ionela Cornelia Stanciu & Ana Maria JoldoÅŸ (Udrea), 2011, "Environmental Audit, A Possible Source Of Information For Financial Auditors," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 13, pages 1-7.
• Carmen Giorgiana Bonaci & Adriana Tiron Tudor, 2011, "Fair Value Empirical Studies: An Overview On Acconting Research Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-1.
• Florin Mihai & Constantin Groza December & Aldescu (Iacob) Elena-Oana, 2011, "Using Web Technology To Improve The Accounting Of Small And Medium Enterprises. An Academic Approach To Implementation Of Ifrs," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-11.
• LuminiÅ£a Rus & Mariana FarcaÅŸ, 2011, "The Composition And Structure Of Financial Reporting - Similarities And Differences In The Case Of Air Transport Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-13.
• Dan Topor & Ioana Dorin & Alina PuÅ£an, 2011, "The Role Of Cost Information In Decision-Making. Case Study," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-15.
• Sorin Briciu & Sorinel CăpuÅŸneanu, 2011, "The Increase Of Performance Of An Entity By The Conversion Of The Hidden Costs," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-2.