Research classified by Journal of Economic Literature (JEL) codes

---

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

2012

• Hana Vomáčková, 2012, "Changes in Accounting Solutions for Transformations of Business Companies and Cooperatives since the Beginning of 2012," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2012, issue 3, pages 33-62, DOI: 10.18267/j.efaj.4.
• David Procházka, 2012, "Financial Conditions and Transparency of the Czech Professional Football Clubs," Prague Economic Papers, Prague University of Economics and Business, volume 2012, issue 4, pages 504-521, DOI: 10.18267/j.pep.437.
• Philippe Danjou, 2012, "Normes comptables et création de valeur," Revue d'Économie Financière, Programme National Persée, volume 106, issue 2, pages 205-225.
• Constanta IACOB & Marian TAICU, 2012, "Managerial Accounting And Environmental Performance Of Bakery Companies," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 11, issue 1, pages 16-24.
• Michail Th. PAPAILIAS, 2012, "Social, Economic And Accounting Summary Of The Greek Agricultural Sector 1950-2010: Central Greece Region," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 11, issue 2, pages 90-101.
• Dirk J. Bezemer, 2012, "Modelos contables y comprensión de la crisis financiera," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, volume 14, issue 26, pages 47-76, January-J.
• Ilda Duhanxhiu & Valbona Kapllani, 2012, "The relationship between financial and tax accounting in Albania," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 15, issue 43, pages 45-60, March.
• Elif Yucel & Mehlika Sarac & Adem Cabuk, 2012, "Accounting Education in Turkey and Professional Accountant Candidates Expectations from Accounting Education: Uludag University Application," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 3, issue 1, pages 1-91.
• Iulia JIANU, 2012, "Investors’ Perception Regarding The Role Of The Economic Entity In Regional Development," Proceedings of Administration and Public Management International Conference, Research Centre in Public Administration and Public Services, Bucharest, Romania, volume 2012, issue 8, pages 268-276, June.
• Radojko LUKIC, 2012, "The Effects of Application of Lean Concept in Retail," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 15, issue 1, pages 88-98, June.
• Gyorgy CSEBFALVI, 2012, "International Accounting Standardisation Effects on Business Management during the Global Financial Crisis," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 13, issue 1, pages 158-166, March.
• Violeta SÃCUI & Diana SALA, 2012, "Economic Properties of Intangible Assets.The Value Paradox," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 13, issue 5, pages 793-803, December.
• Cornel Dumitru CRECANÃ, 2012, "Economic Indicators Used in the Holistic Management of Ecological Agricultural Entities," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 13, issue 5, pages 811-822, December.
• Gheorghe LEPADATU & Marius MICULESCU, 2012, "Assessment and Recognition of Intellectual Capital - Concrete Implications of the Accounting in the Management of Sustainable Development," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 60, issue 2, pages 101-106, May.
• Gheorghe LEPADATU, 2012, "Pragmatism of the Account Information, under Application of International Financial Reporting Standards," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 60, issue 2, pages 44-48, May.
• Raluca Valeria RATIU, 2012, "Accounting Regulations for Goodwill at a National, European and International Level," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 60, issue 4, pages 249-258, November.
• Raluca Valeria RATIU & Adriana TIRON TUDOR, 2012, "The Definition of Goodwill - a Chronological Overview," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 60, issue 4, pages 54-59, November.
• Leszek Michalczyk, 2012, "Model Of Accounting Engineering In View Of Earnings Management In Poland," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 8, issue 3, pages 37-54, October.
• Nino Serdarevic, 2012, "Constructing Accounting Uncertainity Estimates Variable," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 8, issue 3, pages 62-75, October.
• Ewelina Zarzycka, 2012, "Implementation Of An Erp Package And Its Effect On The Management Accounting System – Author’S Own Research Into Enterprises In Poland," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 8, issue 3, pages 85-96, December.
• Sabina Rokita & Adriana Kaszuba-Perz, 2012, "Determinants Of Construction For An Information System Supporting Innovation Management," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 8, issue 4, pages 53-63, February.
• Keryn Chalmers & Greg Clinch & Jayne M Godfrey, 2011, "Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia," Australian Journal of Management, Australian School of Business, volume 36, issue 2, pages 151-173, August, DOI: 10.1177/0312896211404571.
• Heather Anderson & Howard Chan & Robert Faff & Yew Kee Ho, 2012, "Reported earnings and analyst forecasts as competing sources of information: A new approach," Australian Journal of Management, Australian School of Business, volume 37, issue 3, pages 333-359, December, DOI: 10.1177/0312896211434574.
• Mohammad I Azim, 2012, "Corporate governance mechanisms and their impact on company performance: A structural equation model analysis," Australian Journal of Management, Australian School of Business, volume 37, issue 3, pages 481-505, December, DOI: 10.1177/0312896212451032.
• Özgür BİYAN, 2012, "Muhasebe Meslek Mensuplarına Yönelik Bir Çalışma: Meslek Mensuplarının Demografik Durumları, Mesleki Sorunları ve Değerlendirilmesi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 17(17).
• Candra Chahyadi & Jesus Salas, 2012, "Not paying dividends? A decomposition of the decline in dividend payers," Journal of Economics and Finance, Springer;Academy of Economics and Finance, volume 36, issue 2, pages 443-462, April, DOI: 10.1007/s12197-010-9132-0.
• Mark Cecchini & Scott B. Jackson & Xiaotao Liu, 2012, "Do initial public offering firms manage accruals? Evidence from individual accounts," Review of Accounting Studies, Springer, volume 17, issue 1, pages 22-40, March, DOI: 10.1007/s11142-011-9160-9.
• Kyle Peterson, 2012, "Accounting complexity, misreporting, and the consequences of misreporting," Review of Accounting Studies, Springer, volume 17, issue 1, pages 72-95, March, DOI: 10.1007/s11142-011-9164-5.
• Ewa Sletten, 2012, "The effect of stock price on discretionary disclosure," Review of Accounting Studies, Springer, volume 17, issue 1, pages 96-133, March, DOI: 10.1007/s11142-011-9165-4.
• Sudhakar Balachandran & Partha Mohanram, 2012, "Using residual income to refine the relationship between earnings growth and stock returns," Review of Accounting Studies, Springer, volume 17, issue 1, pages 134-165, March, DOI: 10.1007/s11142-011-9168-1.
• Xiao-Jun Zhang, 2012, "Information relevance, reliability and disclosure," Review of Accounting Studies, Springer, volume 17, issue 1, pages 189-226, March, DOI: 10.1007/s11142-011-9170-7.
• Linna Shi & Huai Zhang, 2012, "Can the earnings fixation hypothesis explain the accrual anomaly?," Review of Accounting Studies, Springer, volume 17, issue 1, pages 1-21, March, DOI: 10.1007/s11142-011-9171-6.
• Joost Impink & Martien Lubberink & Bart Praag & David Veenman, 2012, "Did accelerated filing requirements and SOX Section 404 affect the timeliness of 10-K filings?," Review of Accounting Studies, Springer, volume 17, issue 2, pages 227-253, June, DOI: 10.1007/s11142-011-9172-5.
• Stephen P. Baginski & Kenneth C. Rakow, 2012, "Management earnings forecast disclosure policy and the cost of equity capital," Review of Accounting Studies, Springer, volume 17, issue 2, pages 279-321, June, DOI: 10.1007/s11142-011-9173-4.
• Eti Einhorn & Amir Ziv, 2012, "Biased voluntary disclosure," Review of Accounting Studies, Springer, volume 17, issue 2, pages 420-442, June, DOI: 10.1007/s11142-011-9177-0.
• In-Mu Haw & Bingbing Hu & Jay Junghun Lee & Woody Wu, 2012, "Investor protection and price informativeness about future earnings: international evidence," Review of Accounting Studies, Springer, volume 17, issue 2, pages 389-419, June, DOI: 10.1007/s11142-012-9181-z.
• Anne Beatty & Reining Petacchi & Haiwen Zhang, 2012, "Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism," Review of Accounting Studies, Springer, volume 17, issue 3, pages 700-738, September, DOI: 10.1007/s11142-012-9189-4.
• Maria Correia & Scott Richardson & İrem Tuna, 2012, "Value investing in credit markets," Review of Accounting Studies, Springer, volume 17, issue 3, pages 572-609, September, DOI: 10.1007/s11142-012-9191-x.
• Mary E. Barth & Ian D. Gow & Daniel J. Taylor, 2012, "Why do pro forma and Street earnings not reflect changes in GAAP? Evidence from SFAS 123R," Review of Accounting Studies, Springer, volume 17, issue 3, pages 526-562, September, DOI: 10.1007/s11142-012-9192-9.
• Scott D. Dyreng & Michelle Hanlon & Edward L. Maydew, 2012, "Where do firms manage earnings?," Review of Accounting Studies, Springer, volume 17, issue 3, pages 649-687, September, DOI: 10.1007/s11142-012-9194-7.
• Kin Lo, 2012, "What do analysts do? Discussion of “Information interpretation or information discovery: which role of analysts do investors value more?”," Review of Accounting Studies, Springer, volume 17, issue 3, pages 642-648, September, DOI: 10.1007/s11142-012-9195-6.
• Florin P. Vasvari, 2012, "Discussion of “Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism”," Review of Accounting Studies, Springer, volume 17, issue 3, pages 739-748, September, DOI: 10.1007/s11142-012-9196-5.
• Theodore E. Christensen, 2012, "Discussion of “Why do pro forma and street earnings not reflect changes in GAAP? Evidence from SFAS 123R”," Review of Accounting Studies, Springer, volume 17, issue 3, pages 563-571, September, DOI: 10.1007/s11142-012-9197-4.
• Annalisa Prencipe, 2012, "Earnings management in domestic versus multinational firms: discussion of “Where do firms manage earnings?”," Review of Accounting Studies, Springer, volume 17, issue 3, pages 688-699, September, DOI: 10.1007/s11142-012-9200-0.
• Hans B. Christensen, 2012, "Why do firms rarely adopt IFRS voluntarily? Academics find significant benefits and the costs appear to be low," Review of Accounting Studies, Springer, volume 17, issue 3, pages 518-525, September, DOI: 10.1007/s11142-012-9202-y.
• William H. Beaver & Wayne R. Landsman & Edward L. Owens, 2012, "Asymmetry in earnings timeliness and persistence: a simultaneous equations approach," Review of Accounting Studies, Springer, volume 17, issue 4, pages 781-806, December, DOI: 10.1007/s11142-011-9174-3.
• Yongtae Kim & Myung Seok Park, 2012, "Are all management earnings forecasts created equal? Expectations management versus communication," Review of Accounting Studies, Springer, volume 17, issue 4, pages 807-847, December, DOI: 10.1007/s11142-011-9178-z.
• Dain C. Donelson & Robert J. Resutek, 2012, "The effect of R&D on future returns and earnings forecasts," Review of Accounting Studies, Springer, volume 17, issue 4, pages 848-876, December, DOI: 10.1007/s11142-011-9179-y.
• Anne Beyer & Ronald A. Dye, 2012, "Reputation management and the disclosure of earnings forecasts," Review of Accounting Studies, Springer, volume 17, issue 4, pages 877-912, December, DOI: 10.1007/s11142-011-9180-5.
• Merle Erickson & Shiing-Wu Wang & X. Frank Zhang, 2012, "The change in information uncertainty and acquirer wealth losses," Review of Accounting Studies, Springer, volume 17, issue 4, pages 913-943, December, DOI: 10.1007/s11142-012-9184-9.
• Mark T. Bradshaw & Michael S. Drake & James N. Myers & Linda A. Myers, 2012, "A re-examination of analysts’ superiority over time-series forecasts of annual earnings," Review of Accounting Studies, Springer, volume 17, issue 4, pages 944-968, December, DOI: 10.1007/s11142-012-9185-8.
• William H. Beaver & Maria Correia & Maureen F. McNichols, 2012, "Do differences in financial reporting attributes impair the predictive ability of financial ratios for bankruptcy?," Review of Accounting Studies, Springer, volume 17, issue 4, pages 969-1010, December, DOI: 10.1007/s11142-012-9186-7.
• Karthik Ramanna & Ross L. Watts, 2012, "Evidence on the use of unverifiable estimates in required goodwill impairment," Review of Accounting Studies, Springer, volume 17, issue 4, pages 749-780, December, DOI: 10.1007/s11142-012-9188-5.
• Laura Arnedo & Fermín Lizarraga & Santiago Sánchez, 2012, "The role of accounting accruals for the prediction of future cash flows: evidence from Spain," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 3, issue 4, pages 499-520, December, DOI: 10.1007/s13209-011-0070-7.
• Andreas Haake, 2012, "Die Grundregeln von Herbert Hax zur Performance-Messung und die Bilanzierung von Kreditrisiken," Schmalenbach Journal of Business Research, Springer, volume 64, issue 1, pages 71-110, February, DOI: 10.1007/BF03373690.
• Thorsten Knauer & Christian Ledwig & Andreas Wömpener, 2012, "Zur Wertrelevanz freiwilliger Managementprognosen in Deutschland," Schmalenbach Journal of Business Research, Springer, volume 64, issue 2, pages 166-204, March, DOI: 10.1007/BF03372865.
• Thomas Schildbach, 2012, "Fair value accounting und Information des Markts," Schmalenbach Journal of Business Research, Springer, volume 64, issue 5, pages 522-535, August, DOI: 10.1007/BF03373700.
• Moritz Bassemir & Günther Gebhardt & Sascha Leyh, 2012, "Der Basiszinssatz in der Praxis der Unternehmensbewertung: Quantifizierung eines systematischen Bewertungsfehlers," Schmalenbach Journal of Business Research, Springer, volume 64, issue 6, pages 655-678, September, DOI: 10.1007/BF03372869.
• Bernhard Pellens & Kai Lehmann, 2012, "Managementprognosen und Analystenschätzungen — Eine deskriptive Analyse auf Basis der HDAX-Unternehmen," Schmalenbach Journal of Business Research, Springer, volume 64, issue 8, pages 873-892, December, DOI: 10.1007/BF03372874.
• Yuri Biondi & Antoine Rebérioux, 2012, "The governance of intangibles: Rethinking financial reporting and the board of directors," Accounting Forum, Taylor & Francis Journals, volume 36, issue 4, pages 279-293, December, DOI: 10.1016/j.accfor.2012.03.003.
• Lucian Cernusca, 2012, "National And International Regarding The Accounting Policies For The Fixed Assets," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 109-114, November.
• Corina Miculescu, 2012, "Directions For Improvement Of Managerial Accounting Economic Entities In Romania, In The Current Economic Context," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 115-120, November.
• Ioana Bufan & Andra Cornean, 2012, "Case Study Regarding The Assistance Of An Auditor To A Stock Count," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 126-133, November.
• Dima Florin-Constantin, 2012, "Creative Accounting Through The Policies And Accounting Options," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 180-184, November.
• Cristina-Ionela Fădur & Marilena Mironiuc, 2012, "The Paradox Of Goodwill: Why Do We Pay More Than The Fair Value? Study On Romanian Companies," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 213-220, November.
• Lucian Ioan Sabău, 2012, "Empirical Study Concerning The Views On The Format Of Cash Flow Statements," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 293-300, November.
• Buşan Gabriela & Ciurlău Loredana, 2012, "The Use Of Calculation Of Costs For Activities To Improve Cost Management And Profitability," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 312-316, November.
• Claudia Isac & Alin Isac, 2012, "Structural Relations Of Financial Statements And The Instruments Of Financial Management," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 317-320, November.
• Mihaela Ungureanu, 2012, "The Accounting System In Poland – Polski System Rachunkowości," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 32-40, November.
• Dima Florin Constantin & Ducu Corina, 2012, "Recognition And Assessment In Accountancy," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 346-351, November.
• Alina – Mariana Istrate, 2012, "Accounting Truth In A Society Guided By Interests," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 366-371, November.
• Marius–Nicolae Miculescu, 2012, "Managerial Decisions Taken On Public Health Entities May Be Based On Information Draw From The Income Statement," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 417-422, November.
• Dorel Mates & Mihai Seucea & Alin Dumitrescu & Laura-Adriana Alionescu & Marian Socoliuc & Veronica Grosu, 2012, "Controlling And Improvement Of Performance Efficiency Within Industrial Organizations. The Company’S Market-Based Scorecard," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 450-456, November.
• Dorel Mates & Mihai Seucea & Alin Dumitrescu & Laura-Adriana Alionescu & Marian Socoliuc & Veronica Grosu, 2012, "Instruments For The Improvement Of Cash Flow And For The Rationalization Of Short-Term Financial Investment Applied By Multinational Companies," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 457-460, November.
• Daniela Marioara Popovici, 2012, "Execution, Internal Monitoring, Budget Valuation And Financial Control – Elements Of Dministration Of Legal Persons Without Patrimonial Purpose," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 520-526, November.
• Maria Moraru & Franca Dumitru, 2012, "Comparative Study Regarding The Accounting System In Romania, France, Great Britain And Usa," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 533-541, November.
• Alin Emanuel Artene & Aura Emanuela Domil, 2012, "Relevance Of The Accounting Information For The Mergers And Acquisitions In Romania," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 70-75, November.
• Mirela Camelia Baba, 2012, "Advantages Of Implementing Environmental Accounting Within An Economic Entity," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 19-24, November.
• Mihaela Cosmina PETRE, 2012, "Provisions accountancy for pensions and similar liabilities," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 253-258, May.
• Marius Cristian MILOS, 2012, "Financial reports users perspective on the accounting information necessary for valuing enterprises," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 300-303, May.
• Lucian Ioan SABAU, 2012, "Current trends of financial reporting in the European Union," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 323-329, May.
• Alina – Mariana ISTRATE & Ana – Maria PASCU, 2012, "The impact of the informational market on accounting result and the way of presenting it," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 336-341, May.
• Aura Emanuela DOMIL & Alin Emanuel ARTENE & Codruta Daniela PAVEL, 2012, "International harmonization of accounting standards for multinational entities," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 350-356, May.
• Aura Emanuela DOMIL & Alin Emanuel ARTENE, 2012, "Taxes applying to capital investment acquisition," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 357-361, May.
• Cristina Mihaela NAGY & Bogdan COTLET & Dumitru COTLET & Marina UHER, 2012, "The impact of the crisis on the financial performance (results) of Romanian insurance companies," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 384-391, May.
• Cristina Mihaela NAGY & Bogdan COTLET & Dumitru COTLET & Marina UHER, 2012, "The ability of Romanian insurers to cover technical reserves under present conditions," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 392-399, May.
• Bogdan COTLET & Cristina Mihaela NAGY & Ovidiu MEGAN & Dumitru COTLET, 2012, "The necessity for accounting regulations generally accepted at international level," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 400-405, May.
• Bogdan COTLET & Cristina Mihaela NAGY & Ovidiu MEGAN & Dumitru COTLET, 2012, "Creative techniques for modeling performance reported in financial statements," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 406-410, May.
• Marina UHER & Cristina Mihaela NAGY & Bogdan COTLET & Dumitru COTLET, 2012, "Merger of commercial companiesin the conditions of the financial crisis," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 416-419, May.
• Gheorghe Claudiu FEIES & Dorel MATES & Nicolae VIRAG, 2012, "The role of technical consumption calculation models on accounting information systems of public utilities services operators," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 42-48, May.
• Marina UHER & Cristina Mihaela NAGY, 2012, "Judicial reorganization – solution for crisis periods," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 420-424, May.
• Ana-Maria MARCULESCU & Octavian-Florin DONDERA, 2012, "Ethics or creative in professional accountants work?," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 475-478, May.
• Dorel MATES & Laura–Adriana COJOCARU (ALIONESCU), 2012, "Stocks evaluation in Romanian and international financial accounting," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 518-523, May.
• Maria-Mihaela DINCA & Nicolae Paul VIRAG & Bogdan COTLET, 2012, "The role of accounting information in the economic entity," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 608-612, May.
• Ana-Maria PASCU & Alina-Mariana ISTRATE, 2012, "Civil responsibility in audit. an objective necessity of economic reality," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 643-648, May.
• Diana DUMITRESCU & Nicolae BOBITAN, 2012, "IFRS roadmap or “all road lead to… convergence?”," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 675-681, May.
• Lucia PALIU-POPA, 2012, "The impact of Romania’s accession to the European Union on the accounting and tax information," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 68-75, May.
• Annee-Marie GRECEA, 2012, "The presentation of the capital in financial statements. The concept of maintaining capital," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 703-706, May.
• Alin Emanuel ARTENE & Aura Emanuela DOMIL & Ionel BOSTAN & Costica ROMAN, 2012, "Implementing environmental balance sheet within European private companies," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 707-710, May.
• Alin Emanuel ARTENE & Aura Emanuela DOMIL & Craciun SABAU, 2012, "Environmental management accounting and the opportunity cost of environment management systems," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 715-718, May.
• Csongor CSŐSZ & Partenie DUMBRAVA & Albert MÁRTON, 2012, "Creative accounting – tangible assets and amortization," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 767-774, May.
• Alina RUSU, 2012, "IFRS adoption around the world - a brief literature review," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 811-818, May.
• Nicolae Paul VIRAG & Gheorghe Claudiu FEIES & Maria-Mihaela DINCA & Dorel MATES, 2012, "Accounting a consultant in the management process," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 819-822, May.
• Mihaela UNGUREANU, 2012, "Accounting modernization – premise of an effective governance system of enterprise Abstract: Value of company is maximizing insofar as can be identified and harmonized conflicts of interest between social partners of the firm, particularly between sh," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economic Sciences, Tibiscus University of Timisoara, volume 0, pages 96-101, May.
• Bert de Bruijn & Philip Hans Franses, 2012, "What drives the Quotes of Earnings Forecasters?," Tinbergen Institute Discussion Papers, Tinbergen Institute, number 12-067/4, Jul.
• Carlo Borzaga & Chiara Carini & Ericka Costa & Maurizio Carpita & Michele Andreaus, 2012, "La cooperazione in Italia nel 2008," Euricse Working Papers, Euricse (European Research Institute on Cooperative and Social Enterprises), number 1226.
• Carlo Borzaga & Chiara Carini & Ericka Costa & Maurizio Carpita & Michele Andreaus, 2012, "Cooperation in Italy in 2008," Euricse Working Papers, Euricse (European Research Institute on Cooperative and Social Enterprises), number 1226.
• Chiara Carini & Ericka Costa & Maurizio Carpita & Michele Andreaus, 2012, "The Italian Social Cooperatives in 2008: A Portrait Using Descriptive and Principal Component Analysis," Euricse Working Papers, Euricse (European Research Institute on Cooperative and Social Enterprises), number 1235.
• Radojko Lukic, 2012, "Outsourcing In Retail," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, volume 10, issue 1, pages 63-75.
• Domergue, M. (éd.) & Couderc, J.P. (éd.) & Rivière-Giordano, G. (éd.) & Maurel, C. (éd.), 2012, "Dynamiques des entreprises agroalimentaires (EAA) du Languedoc-Roussillon : évolutions 1998-2010," Research serial MoISA, UMR MoISA : Montpellier Interdisciplinary center on Sustainable Agri-food systems (social and nutritional sciences): CIHEAM-IAMM, CIRAD, INRAE, L'Institut Agro, Montpellier SupAgro, IRD - Montpellier, France, number 201208, January-j.
• Mary E. Barth & Javier Gomez-Biscarri & Ron Kasznik & Germán López-Espinosa, 2012, "Fair Value Accounting, Earnings Management and the use of Available-for-Sale Instruments by Bank Managers," Faculty Working Papers, School of Economics and Business Administration, University of Navarra, number 05/12, Oct.
• Ignacio Ferrero & Alejo José G. Sison, 2012, "A Survey on Virtue in Business and Management (1980-2011)," Faculty Working Papers, School of Economics and Business Administration, University of Navarra, number 06/12, Oct.
• Marina Balboa & Germán López-Espinosa & Antonio Rubia, 2012, "Non-linear Dynamics in Discretionary Accruals: An Analysis of Bank Loan-Loss Provisions," Faculty Working Papers, School of Economics and Business Administration, University of Navarra, number 07/12, Oct.
• Mircea Epure, 2012, "Benchmarking for routines and organizational knowledge: A managerial accounting approach with performance feedback," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1399, Oct, revised Feb 2016.
• Ion IONESCU & Daniel GOAGÄ‚RÄ‚ & Oana STÄ‚ICULESCU, 2012, "Possibilities Of Cost Optimization In Public Passenger Transportation For R.A.T. Craiova," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, volume 7, issue 2(20)/ Su, pages 123-130.
• Floarea GEORGESCU, 2012, "The Active Management Of The Company’S Treasury, A Solution For Avoiding The Crisis Situations," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, volume 7, issue 3(21)/ Fa, pages 209-227.
• Traian Cristian DEMETRESCU, 2012, "The Concept of Highest and Best Use in Valuation of Inventories," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 7, issue 1, pages 110-121.
• Adrian VASCU, 2012, "The Apportionment of Real Estate Value Between Land and Buildings," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 7, issue 1, pages 32-47.
• Adrian VASCU & Cecilia COSTACHE, 2012, "Goodwill and its Identification in Real Estate," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 7, issue 1, pages 48-77.
• Anne Marie ROTH, 2012, "Practical Study concerning Goodwill Valuation in case of a Business Combination," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 7, issue 2, pages 54-77.
• Marisa Agostini & Ericka Costa, 2012, "Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 6, Jul.
• Marisa Agostini & Giovanni Favero, 2012, "Accounting fraud, business failure and creative auditing: A micro-analysis of the strange case of Sunbeam Corp," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 12, Sep, revised Mar 2013.
• Stefana Maria Dima & Chiara Saccon, 2012, "Financial Reporting for Joint ventures and Capital Markets Reactions," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 23, Dec.
• Gergana Tsoncheva, 2012, "Issues Connected With The Reliability Of Information In Financial Reports And Methods For Discovering Manipulative Operations," Business & Management Compass, University of Economics Varna, issue 1, pages 101-110.
• Tsvetomir Manolov, 2012, "Disclosure of environmental protection costs – theoretical aspects and practical realization in Bulgaria," Business & Management Compass, University of Economics Varna, issue 1, pages 111-118.
• Reni Petrova, 2012, "Issues Of The Definition And Classification Of Intangible Assets For Accounting Purposes," Business & Management Compass, University of Economics Varna, issue 2, pages 49-61.
• Daniela Georgieva, 2012, "Applied Aspects Of The Analysis Of Financial Statements In The Context Of The Concept "Going Concern"," An Annual Book of University of Economics - Varna, University of Economics - Varna, volume 84, issue 1, pages 259-299, January.
• Itzhak Venezia & Zvi Wiener (ed.), 2012, "Bridging the GAAP:Recent Advances in Finance and Accounting," World Scientific Books, World Scientific Publishing Co. Pte. Ltd., number 8136, ISBN: ARRAY(0x675b1ac8), May.
• Stephen Penman, 2012, "Paths to Valuation, Asset Pricing, and Practical Investing: Can Accounting and Finance Approaches Be Reconciled?," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 1, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Ivan Brick & Oded Palmon & Itzhak Venezia, 2012, "The Risk—Return (Bowman) Paradox and Accounting Measurements," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 2, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Dan Galai & Eyal Sulganik & Zvi Wiener, 2012, "Accounting Values versus Market Values and Earnings Management in Banks," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 3, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Orly Sade & Emanuel Zur, 2012, "Baseball and the Art of Fair Value: Do Managers or the Prediction Markets Make Better Predictions?," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 4, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Joshua Livnat & Stephen G. Ryan, 2012, "Assessing Inventory Management and Capacity Requirements Using Financial Reports," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 5, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Dan Galai & Yoram Landskroner & Alon Raviv & Zvi Wiener, 2012, "A Balance Sheet Approach for Sovereign Debt," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 6, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Meir Sokoler & Yoram Landskroner & Emanuel Barnea, 2012, "The Trade-off between Monetary and Financial Stability: Some Lessons from the 2007–2008 Crisis for Emerging Economies," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 7, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Stanley Baiman & Sasson Bar-Yosef & Bharat Sarath, 2012, "Bilateral Incentive Problems and the Form of Start-Up Financing," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 8, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Sasson Bar-Yosef & Annalisa Prencipe, 2012, "Time to Wait–Time to Invest: The Case of Trade Order Executions by Specialists on the NYSE," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 9, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Melissa Maisch & Fernando Zapatero, 2012, "The Optimal Term Structure of Debt Maturity," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 10, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Varouj A. Aivazian & Jeffrey L. Callen & David S. Gelb, 2012, "Unanticipated Growth, Tobin's Q, and Leverage," World Scientific Book Chapters, World Scientific Publishing Co. Pte. Ltd., chapter 11, in: Itzhak Venezia & Zvi Wiener, "Bridging The Gaap Recent Advances in Finance and Accounting".
• Ewert, Ralf & Niemann, Reiner, 2012, "Steuern in Agency-Modellen: Mehrperioden- und Multi-Task-Strukturen," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 135.
• Henselmann, Klaus & Scherr, Elisabeth, 2012, "Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? Empirical evidence based on US GAAP annual reports," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2012-2.
• Zinn, Benedikt & Spengel, Christoph, 2012, "Book-tax conformity: Empirical evidence from Germany," ZEW Discussion Papers, ZEW - Leibniz Centre for European Economic Research, number 12-051.
• Cascino, Stefano & Gassen, Joachim, 2012, "Comparability effects of mandatory IFRS adoption," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2012-009.
• Bischof, Jannis & Brüggemann, Ulf & Daske, Holger, 2012, "Fair value reclassifications of financial assets during the financial crisis," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2012-010.
• Brüggemann, Ulf & Hitz, Jörg-Markus & Sellhorn, Thorsten, 2012, "Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2012-011.
• Hecker, Renate & Wild, Andreas, 2012, "The market effects of the German two-tier enforcement of financial reporting," Tübinger Diskussionsbeiträge, University of Tübingen, School of Business and Economics, number 334.
• Moritz Renner, 2012, "Occupy the System! Societal Constitutionalism and Transnational Corporate Accounting," ZenTra Working Papers in Transnational Studies, ZenTra - Center for Transnational Studies, number 08 / 2012, Nov, revised Nov 2012.
• Rohleder, Stephan & Rogler, Silvia, 2012, "Notwendigkeit der Ausschüttungssperre des § 268 Abs. 8 HGB: Eine empirische Untersuchung der Einzelabschlüsse der DAX 30 Unternehmen," Freiberg Working Papers, TU Bergakademie Freiberg, Faculty of Economics and Business Administration, number 2012/03.
• Schröder, David & Esterer, Florian, 2012, "A new measure of equity duration: The duration-based explanation of the value premium revisited," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century, Verein für Socialpolitik / German Economic Association, number 62077.
• Delia MANEA & Mircea BARBU, 2012, "Benefits Of Indirect Costs Allocation With Cost Drivers," Review of General Management, Spiru Haret University, Faculty of Management Brasov, volume 15, issue 1, pages 212-220, Mai.
• Delia MANEA, 2012, "The Evolution Of Managerial Accounting," Review of General Management, Spiru Haret University, Faculty of Management Brasov, volume 16, issue 2, pages 226-231, November.
• Jens Leth Hougaard & Hervé Moulin, 2012, "Sharing the Cost of Redundant Items," MSAP Working Paper Series, University of Copenhagen, Department of Food and Resource Economics, number 06_2012, Sep.
• Bosch, Patrick, 2012, "Value Relevance of the Fair Value Hierarchy of IFRS 7 in Europe - How reliable are mark-to-model Fair Values ?," FSES Working Papers, Faculty of Economics and Social Sciences, University of Freiburg/Fribourg Switzerland, number 439, Dec.
• Ivan D. Kotlyarov, 2012, "Credit Products Marketing Features," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 81-88, April.
• Ekaterina B. Fokina, 2012, "Management Cost Accounting: a New Production Cost Calculation Method," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 151-156, April.
• Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012, "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Grenoble Ecole de Management (Post-Print), HAL, number hal-00690933, May.
• Hervé Stolowy & J. Richard, 2012, "Le bilan d'une nation selon la Banque Mondiale, IFRS et comptabilité environnementale," Post-Print, HAL, number hal-00712068.
• Hervé Stolowy & Jean-François Casta, 2012, "De la qualité comptable : mesure et enjeux," Post-Print, HAL, number hal-00712069.
• Hervé Alexandre & Julien Clavier, 2012, "Passage Obligatoire Aux Normes Comptables Ias/Ifrs, Contraintes En Liquidite Et Rationnement Du Credit : Une Etude Empirique Dans L'Industrie Bancaire Europenne," Post-Print, HAL, number hal-00936624, May.
• Jean-François Casta & Hervé Stolowy, 2012, "De la qualité comptable : mesure et enjeux," Working Papers, HAL, number halshs-00679999.
• Uemura, Hiroshi & 上村, 浩, 2012, "The relationship between Material Weaknesses in Internal Controls over Financial Reporting and Executive Turnover： Evidence from Japan," Working Paper Series, Center for Japanese Business Studies (HJBS), Graduate School of Commerce and Management Hitotsubashi University, number 141, Apr.
• Hussien Ahmad Al-Tarawneh, 2012, "The Value Added of Public Private Partnership. General Overview," 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 2, issue 1, pages 1-10, January.
• Gheorghe V. Lepadatu, 2012, "The New Accounting and the IFRS Requests. The Payment Based on Shares (IFRS 2) – Request of the Knowledge Economy," 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 2, issue 1, pages 114-123, January.
• Gheorghe V. Lepadatu, 2012, "The Economic Global Crisis, the Financial Reporting and the Corporate Governance," 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 2, issue 1, pages 124-127, January.
• Sebastian Ofumbia Uremadu & Ben-Caleb Egbide & Patrick E. Enyi, 2012, "Working Capital Management, Liquidity and Corporate Profitability Among Quoted Firms in Nigeria Evidence from the Productive Sector," 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 2, issue 1, pages 80-97, January.
• Aura Emanuela Domil & Alin Emanuel Artene, 2012, "New International Standards a Solution to Promote Green Innovation in SMEs," 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 2, issue Special 1, pages 65-68, May.
• Muhammad Hashim & Asfandyar Yousaf & Muhammad Jehangir & Samiullah Khan & Noor-ul-Hadi, 2012, "The Impact of Management Information System on the Overall Performance and Efficiency of the Workforce of the Accountant General (Peshawar). A Research Base Study," 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 2, issue 2, pages 166-181, April.
• Mahmoud Dehghan Nayeri & Ali Faal Ghayoumi & Mohammad Ali Bidari, 2012, "Factors Affecting the Value Relevance of Accounting Information," 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 2, issue 2, pages 76-84, April.
• Haluk Duman & Rabia Ozpeynirci & M. Yilmaz Icerli, 2012, "Agricultural Activities – TAS 41: Turkey Example," 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 2, issue 3, pages 118-131, July.
• Gheorghe V. Lepadatu, 2012, "The Actuarial Accounting in the Modern Financial-Accounting Management with Applications to the Entities," 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 2, issue 3, pages 65-74, July.
• Evren Ayranci, 2012, "Written Ethical Code of Conduct for Accountants in Turkey and Criticisms of These Codes," 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 2, issue 4, pages 229-237, October.
• Serge Valant Gandja & Christophe Estay, 2012, "Make-or-Buy Decisions: What Choice for an Accounting Services in a Developing Country?," 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 2, issue 4, pages 259-271, October.
• Ching-Chieh Lin & Chi-Yun Hua & Wen-Hsiang Lin & Wen-Chih Lee, 2012, "IFRS Adoption and Financial Reporting Quality: Taiwan Experience," 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 2, issue 4, pages 283-292, October.
• Volodymyr Metelytsia, 2012, "Physiocratic Aspects of Accountancy Profession Development in Agricultural Sector," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 13-17, December.
• Alla Pohosova & Olena Yarmolyuk, 2012, "Methods of Cost Accounting and Production Costs Calculation: Merits and Demerits," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 18-20, December.
• Olesya Romanenko, 2012, "Methodological Provisions for Analysis of Business Intangible Assets Use," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 21-24, December.
• Iryna Sadovska, 2012, "Role of Institutional Theory in Management Accounting Methodological Basis Formation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 25-29, December.
• Ella Sysak & Volodymyr Slobodian, 2012, "Influence of Land Lease Contract Registration on Agricultural Company Accounting and Taxation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 30-34, December.
• Oksana Makarova, 2012, "Organization of Small Business Accounting," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 8-12, December.
• Deborah K. Jones & Albert D. Spalding, Jr., 2012, "Finding The Outer Limits Of Irs Accounting Discretion: The Kollman Case," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 1, pages 109-122.
• Margaret (Peg) Horan, 2012, "Are Buybacks Increasing Eps?," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 1, pages 11-24.
• Liz Washington Arnold & Peter Harris, 2012, "An Empirical Analysis Of Market Reaction To Corporate Accounting Malfeasance," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 1, pages 25-42.
• Antonella Silvestri & Stefania Veltri, 2012, "A Test Of The Ohlson Model On The Italian Stock Exchange," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 1, pages 83-94.
• Mingjun Zhou, 2012, "Value Relevance Of Book And Tax Income: A Macroeconomic Conditions Perspective," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 2, pages 1-12.
• Fazeena Fazneen Hussain & Priyashni Vandana Chand & Prena Rani, 2012, "The Impact Of Ifrs For Smes On The Accounting Profession: Evidence From Fiji," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 2, pages 107-118.
• Abdullah Mohammed Alzharani & Ayoib Che-Ahmad & Khaled Salmen Aljaaidi, 2012, "Factors Associated With Firm Performance: Empirical Evidence From The Kingdom Of Saudi Arabia," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 2, pages 49-56.
• Olga Ferraro,, 2012, "Comprehensive Income Disclosures: Evidence From Italy," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 2, pages 65-76.
• Igor Pustylnick, 2012, "An Algorithm For The Detection Of Revenue And Retained Earnings Manipulation," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 2, pages 95-105.
• Shiro Shivani Devi & Rashika Saroshma Kumar & Sherlin Krishna Raju, 2012, "Partnering With Practice For Accounting Education: Evidence From The Pacific," Business Education and Accreditation, The Institute for Business and Finance Research, volume 4, issue 2, pages 61-72.
• Rikard Smistad & Igor Pustylnick, 2012, "Hedging, Hedge Accounting And Speculation: Evidence From Canadian Oil And Gas Companies," Global Journal of Business Research, The Institute for Business and Finance Research, volume 6, issue 3, pages 49-62.