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

• Rajni Devi & Joycelyn Devi & Rashika Kumar & Charlotte Taylor, 2012, "Accountant And User Perceptions Of Fair Value Accounting: Evidence From Fiji," Global Journal of Business Research, The Institute for Business and Finance Research, volume 6, issue 3, pages 93-102.
• Hsiang-Tsai Chiang & Shu-Lin Lin, 2012, "Effect Of Auditor’S Judgment And Specialization On Their Differential Opinion Between Semiannual And Annual Financial Reports," Global Journal of Business Research, The Institute for Business and Finance Research, volume 6, issue 4, pages 1-22.
• Nagib Salem Bayoud & Marie Kavanagh, 2012, "Corporate Social Responsibility Disclosure: Evidence From Libyan Managers," Global Journal of Business Research, The Institute for Business and Finance Research, volume 6, issue 5, pages 73-83.
• Neeraj J. Gupta & Joseph Golec, 2012, "Do Investors Use Customer Metrics To Value High Growth Service Firms?," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 6, issue 2, pages 1-19.
• Anastasia Maggina & Angelos Tsaklanganos, 2012, "Asset Growth And Firm Performance Evidence From Greece," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 6, issue 2, pages 113-124.
• Nagib Salem Bayoud & Marie Kavanagh & Geoff Slaughter, 2012, "An Empirical Study Of The Relationship Between Corporate Social Responsibility Disclosure And Organizational Performance: Evidence From Libya," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, volume 5, issue 3, pages 69-82.
• John R. Ledgerwood & Stephen N. Morgan, 2012, "Problems Of Maintaining Adequate Accounting Records For A Non-Profit Organization In Sub-Saharan Africa," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 3, issue 2, pages 1-8.
• I Putu Sugiartha Sanjaya, 2012, "The Employee Stock Ownership Program Phenomena: Evidence From Indonesia," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 3, issue 2, pages 9-20.
• Vighneswara Swamy & Vijayalakshmi, 2012, "Fair value accounting in banking - issues in convergence to IFRS," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, volume 1, issue 3, pages 270-280.
• Laura Lazcano & Rafael Muñoz & Javier Márquez, 2012, "Evidencia Empírica de la Relación que Existe entre la Información sobre Solvencia Contenida en las Ratios Contables de las Empresas que aplica NIIF y la Información sobre Solvencia Medida a través de CDS," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, volume 7, issue 1, pages 65-92, Enero-Jun.
• Jayati Sarkar & Subrata Sarkar & Kaustav Sen, 2012, "A Corporate governance index for large listed companies in India," Indira Gandhi Institute of Development Research, Mumbai Working Papers, Indira Gandhi Institute of Development Research, Mumbai, India, number 2012-009, Mar.
• Ildikó Réka CARDOS & Stefan PETE & Vasile Daniel CARDOS, 2012, "An Overview On The Adoption And Implementation Of Activity - Based Costing In Practice," Romanian Journal of Economics, Institute of National Economy, volume 35, issue 2(44), pages 185-200, December.
• David Hirshleifer & Kewei Hou & Siew Hong Teoh, 2012, "The Accrual Anomaly: Risk or Mispricing?," Management Science, INFORMS, volume 58, issue 2, pages 320-335, February, DOI: 10.1287/mnsc.1100.1289.
• Mihaela Ungureanu, 2012, "Integration Of Green Accounting Into Romanian Accounting System," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 4, issue 1, pages 100-109, March.
• Mihaela Ungureanu, 2012, "Models And Practices Of Corporate Governance Worldwide," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 4, issue 3a, pages 625-635, September.
• Ana-Maria Pascu, 2012, "Theoretical Considerations On The Influence Of Ethical Principles On Audit Quality, Between Objectivity And Responsibility Of The Accounting Profession," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 4, issue 4, pages 795-808, December.
• Leslie Robinson & Joel Slemrod, 2012, "Understanding multidimensional tax systems," International Tax and Public Finance, Springer;International Institute of Public Finance, volume 19, issue 2, pages 237-267, April, DOI: 10.1007/s10797-011-9183-y.
• Hoje Jo & Yongtae Kim & Dongsoo Shin, 2012, "Underwriter syndication and corporate governance," Review of Quantitative Finance and Accounting, Springer, volume 38, issue 1, pages 61-86, January, DOI: 10.1007/s11156-010-0219-7.
• Kiridaran Kanagaretnam & Gerald Lobo & Robert Mathieu, 2012, "CEO stock options and analysts’ forecast accuracy and bias," Review of Quantitative Finance and Accounting, Springer, volume 38, issue 3, pages 299-322, April, DOI: 10.1007/s11156-011-0229-0.
• Kenneth Shaw, 2012, "CEO incentives and the cost of debt," Review of Quantitative Finance and Accounting, Springer, volume 38, issue 3, pages 323-346, April, DOI: 10.1007/s11156-011-0230-7.
• Andrew Buskirk, 2012, "Disclosure frequency and information asymmetry," Review of Quantitative Finance and Accounting, Springer, volume 38, issue 4, pages 411-440, May, DOI: 10.1007/s11156-011-0237-0.
• Sascha Mölls & Karl-Heinz Schild, 2012, "Decision-making in sequential projects: expected time-to-build and probability of failure," Review of Quantitative Finance and Accounting, Springer, volume 39, issue 1, pages 1-25, July, DOI: 10.1007/s11156-011-0240-5.
• Li Xu & Alex Tang, 2012, "Internal control material weakness, analysts’ accuracy and bias, and brokerage reputation," Review of Quantitative Finance and Accounting, Springer, volume 39, issue 1, pages 27-53, July, DOI: 10.1007/s11156-011-0243-2.
• Olaf Korn & Clemens Paschke & Marliese Uhrig-Homburg, 2012, "Robust stock option plans," Review of Quantitative Finance and Accounting, Springer, volume 39, issue 1, pages 77-103, July, DOI: 10.1007/s11156-011-0239-y.
• Guohua Jiang & Donglin Li & Gang Li, 2012, "Capital investment and momentum strategies," Review of Quantitative Finance and Accounting, Springer, volume 39, issue 2, pages 165-188, August, DOI: 10.1007/s11156-011-0250-3.
• Tom Caneghem & Geert Campenhout, 2012, "Quantity and quality of information and SME financial structure," Small Business Economics, Springer, volume 39, issue 2, pages 341-358, September, DOI: 10.1007/s11187-010-9306-3.
• Mihaela Daniela Vladu, 2012, "Management Aspects of Budgeting Costs in the Modern Enterprises," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 3-4, pages 105-109, September.
• Raluca Oana Ivan, 2012, "The Role of Internal Audit in the Corporate Governance Process," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 3-4, pages 110-116, September.
• Ion Croitoru & George Calota, 2012, "The Importance of Financial Accounting Information in the Internal Audit," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 3-4, pages 65-70, September.
• Adriana-Mihaela Gornea & Radu-Daniel Loghin, 2012, "Green Accounting from a Budget Perspective," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 3-4, pages 71-78, September.
• Gheorghe V. Lepadatu, 2012, "The Assets Accounting – Support of the Lending Process Analysis," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 4, issue 3-4, pages 85-97, September.
• Takuya Iwasaki & Shota Otomasa & Atsushi Shiiba & Akinobu Shuto, 2012, "Excess Executive Compensation and the Demand for Accounting Conservatism," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2012-08, Mar.
• Masahiro Enomoto & Fumihiko Kimura & Tomoyasu Yamaguchi, 2012, "Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection," Discussion Paper Series, Research Institute for Economics & Business Administration, Kobe University, number DP2012-13, May, revised May 2015.
• Yusuke Takasu & Makoto Nakano, 2012, "What Do Smoothed Earnings Tell Us about the Future?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 2, pages 1-32, December.
• Noriyuki Tsunogaya & Parmod Chand, 2012, "The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 2, pages 117-137, December.
• Masaki Kusano, 2012, "Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 2, pages 139-152, December.
• Kentaro Koga & Satomi Uchino, 2012, "Bank-Firm Relationships and Security Analyst Activities: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 2, pages 49-73, December.
• Koji Ota, 2012, "Information Content of Analysts' Stock Ratings and Earnings Forecasts in the Presence of Management Earnings Forecasts," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 2, pages 87-116, December.
• Collins C. Ngwakwe, 2012, "Economic Benefit Assignment in Environmental Cost Allocation: Toward a Suggestion Model," Managing Global Transitions, University of Primorska, Faculty of Management Koper, volume 10, issue 3 (Fall), pages 283-299.
• Ralf Ewert & Rainer Niemann, 2012, "Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities Can Be Harmful," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, volume 68, issue 1, pages 83-120, March, DOI: 10.1628/001522108X632023.
• Zsuzsanna Tóth, 2012, "The Current Role of Accounting Information Systems," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 8, issue 01, pages 91-95.
• Bettina Hódi Hernádi, 2012, "Green Accounting for Corporate Sustainability," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 8, issue 02, pages 23-30.
• Craig B. Merrill & Taylor D. Nadauld & René M. Stulz & Shane Sherlund, 2012, "Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?," NBER Working Papers, National Bureau of Economic Research, Inc, number 18270, Aug.
• Jesse Edgerton, 2012, "Investment, Accounting, and the Salience of the Corporate Income Tax," NBER Working Papers, National Bureau of Economic Research, Inc, number 18472, Oct.
• Blouin, Jennifer, 2012, "Taxation of Multinational Corporations," Foundations and Trends(R) in Accounting, now publishers, volume 6, issue 1, pages 1-64, April, DOI: 10.1561/1400000017.
• Glover, Jonathan, 2012, "Explicit and Implicit Incentives for Multiple Agents," Foundations and Trends(R) in Accounting, now publishers, volume 7, issue 1, pages 1-71, December, DOI: 10.1561/1400000020.
• Ryan, Stephen G., 2012, "Financial Reporting for Financial Instruments," Foundations and Trends(R) in Accounting, now publishers, volume 6, issue 3–4, pages 187-354, December, DOI: 10.1561/1400000021.
• Ewert, Ralf & Wagenhofer, Alfred, 2012, "Earnings Management, Conservatism, and Earnings Quality," Foundations and Trends(R) in Accounting, now publishers, volume 6, issue 2, pages 65-186, December, DOI: 10.1561/1400000025.
• Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012, "Accounting for Income Taxes: Primer, Extant Research, and Future Directions," Foundations and Trends(R) in Finance, now publishers, volume 7, issue 1–2, pages 1-157, December, DOI: 10.1561/0500000042.
• Alexandra Koch & Doris Schneeberger, 2012, "Euro Cash in Austria, Ten Years On," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 1, pages 28-40.
• Lenka Krsnakova & Maria Oberleithner, 2012, "How Euro Banknotes in Circulation Affect Intra-Eurosystem Balances," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 1, pages 70-80.
• gazzola patrizia, 2012, "Social Performance Enhances Financial Performance. Benefits From Csr," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 112-121, July.
• Balaciu Diana & Bogdan Victoria, 2012, "Moralities And Ethics. The Paradox Of The Parable Of The Unjust Steward And The Paradox Of Creative Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 853-859, July.
• Baltariu Carmen-Alexandra & Cirstea Andreea, 2012, "European Harmonization Of Consolidated Financial Statements Regulations?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 860-865, July.
• Bonaci Carmen Giorgiana & Mustata Razvan V. & Matis Dumitru, 2012, "Accounting Standard Setting In The International Arena: Update On The Convergence Project," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 866-872, July.
• Breban Ludovica & Achim Monica Violeta & Borlea Nicolae Sorin & Bochis Leonica, 2012, "Accounting On The Particularities That Concession Agricultural Units," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 873-879, July.
• Burja Vasile & Rus Luminita, 2012, "Financial Balance And Loans Of The Shareholders To The Company," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 880-885, July.
• Cuzdriorean Dan Dacian & Albu Catalin Nicolae & Albu Nadia, 2012, "The Relationship Between Accounting And Taxation - The Romanian Accounting Environment," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 894-900, July.
• Dragu Ioana-Maria & Tiron-Tudor Adriana, 2012, "The Impact Of The Business And Organizational Size Of A Company Along With Gri And Csr Adoption On Integrating Sustainability Reporting Practices," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 916-920, July.
• Mare Codruta & Dragos Cristian & Popa Irimie Emil & Span Georgeta Ancuta, 2012, "A Statistical Approach Of Perceptions Of Master Accountancy Graduates Concerning Early Career Experiences," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 944-948, July.
• Muller Victor-Octavian, 2012, "Value Relevance Of Group Financial Statements Based On Entity Versus Parent Company Theory: Evidence From The Largest Three European Capital Markets," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 949-955, July.
• Popa Dorina & Bogdan Victoria & Balaciu Diana, 2012, "Aspects Of Company Performance Analysis Based On Relevant Financial Information And Nonfinancial Information," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 956-961, July.
• Span Georgeta Ancuta & Popa Irimie Emil & Mare Codruta & Dragos Cristina, 2012, "Is Gratuitousness A Reason For Joining An Educational Master Programme In Audit? Survey Evidence Using Statistical Methods," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 962-965, July.
• Toman Cristina, 2012, "Global Financial Crisis – An Accounting Literature Review And Overview," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 966-971, July.
• Vladu Alina Beattrice & Matis Dumitru, 2012, "Importance And Vulnerability Of True And Fair View In The Romanian Accounting Environment -Case Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 972-977, July.
• Vladu Alina Beattrice & Cuzdriorean Dan Dacian, 2012, "Creative Disclosure: An Experimental Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 978-984, July.
• Danciu Radu & Deac Marius, 2012, "Changes Caused By Computerization In Accounting Management," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 655-661, December.
• Tatiana Danescu & Dogar Cristian, 2012, "Management Accounting In European Social Fund Financed Projects In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 662-667, December.
• Hada Teodor & Szora Tamas Atila, 2012, "Some Apects Regarding The Consolidated Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 675-680, December.
• Lenghel Dorin Radu, 2012, "Some Considerations Over The Internal Control In The Context Of Current Accountancy Regulations," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 688-693, December.
• Miculescu Corina & Miculescu Marius Nicolae, 2012, "Quality Of Accounting Information To Optimize The Decisional Process," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 694-699, December.
• Popa Dorina & Kiss Melinda & Sziki Klara, 2012, "Contemporary Approaches Of Company Performance Analysis Based On Relevant Financial Information," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 708-715, December.
• Toman Cristina, 2012, "The Impact Of Great Depression On The American Accounting Practice," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 726-730, December.
• Tatsushi Yamamoto & Hideaki Kato, 2012, "Earnings Management and Stock Price Behavior around IPOs," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 12-12, Jun.
• Ming Dong & David Hirshleifer & Siew Hong Teoh, 2012, "Overvalued Equity and Financing Decisions," The Review of Financial Studies, Society for Financial Studies, volume 25, issue 12, pages 3645-3683.
• Gãdãu Liana, 2012, "The New Approach of Qualitative Characteristics of Accounting Information in Financial Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1423-1427, May.
• Iancu Octavian Ionescu, 2012, "Professional Judgement and Risk Propensity in Financial Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1493-1496, May.
• Lenghel Radu Dorin, 2012, "Some Accountancy Considerations Over the Cession of Claims," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1497-1501, May.
• Lenghel Radu Dorin, 2012, "Some Considerations Over the Simplification of Costs Calculation for Small and Medium-Size Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1502-1507, May.
• Petroianu Grazia – Oana, 2012, "The Role of Accounting Information in the Decision Making Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1594-1598, May.
• Popescu Luigi & Rãdulescu Magdalena, 2012, "Fiscal Fraud and the Underground Economy in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1611-1616, May.
• Pravãþ Ionela-Cristina, 2012, "Discounting and Lumping – Financing Methods for External Commerce Operations in the Current Context of Worldwide Economic Crisis. Accounting Treatment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1617-1621, May.
• Pravãþ Ionela-Cristina, 2012, "News on Accounting and Tax Treatment Related to the Activity of Intracommunitarian Goods Transport," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1622-1626, May.
• Radu Florin & Gîju George Ciprian & Barbu Costel, 2012, "Intellectual Capital Reporting – Advantages, Disadvantages and Usability’s Related to the Traditional Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1627-1633, May.
• Solomon Daniela Cristina, 2012, "Features of Commercial Operating Risk Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1683-1685, May.
• Mihaela Stet, 2012, "Tax and Accounting Issues in Supply Chain," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1707-1711, May.
• Tofãnicã Ramona-Ionela, 2012, "The Evolution of Non-Performing Credits in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1712-1716, May.
• Ungureanu Mihaela, 2012, "The Role of Social Balance Sheet in a Modern Accountancy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1723-1726, May.
• Ungureanu Mihaela, 2012, "Integrating Sustainability into the Firm Accounting through the Environmental Balance Sheet," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1727-1731, May.
• Carmen Mihaela Boteanu & Petrescu Marius, 2012, "A Brief History of the Balanced Scorecard: Tradition and Modernity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 412-416, May.
• Condrea Elena, 2012, "The Matrix of Romania’s Underground Economy. Working without Legal Documents," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 467-472, May.
• Condrea Elena, 2012, "Particularities of the Romanian Money Laundering Phenomenon," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 473-478, May.
• Adrian Lupaºc & Ioana Lupaºc & Cristina Gabriela Zamfir, 2012, "Impact of Intelligent Modern Technologies in Business," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 580-585, May.
• Trandafir Raluca Andreea & Truicã Luiza Denisa & Spãtariu Elena Cerasela, 2012, "The Performance Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 697-700, May.
• Ionel Bostan & Alin Emanuel Artene, 2012, "Business Benefits, Social Responsibility and Sustainable Development in SME Trough Implementing and Combining ISO 14000 with ISO 26000," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 819-822, May.
• Costuleanu Carmen Luiza & Sandu Gabriela & Berheci (Grosu) Maria, 2012, "Actual Dimensions of International, European Union and Romanian Experience in the Use of Satellite Accounts," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1050-1054, Decembre.
• Dima Florin-Constantin, 2012, "Premises and Obstacles to International Accounting Convergence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1064-1068, Decembre.
• Dragu Gabi Georgiana, 2012, "The Improvement of the Standardized System of Reporting to Suppliers in Order to Comply with the Stipulations of the Order Of the Ministry of Public Finances no. 1248 from 2012," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1069-1074, Decembre.
• Ducu Corina Maria, 2012, "The General Risks Arising from the Faulty Application of the Accounting Principles," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1094-1096, Decembre.
• Dumitrache Ani & Vãtãºoiu Cristian Ionel, 2012, "Effectiveness of Various Types of Analysis in Investment Decisions on the Stock Market: Fundamental Analysis and Technical Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1114-1119, Decembre.
• Istrate Alina-Mariana, 2012, "The Responsibility for Producing and Validating Financial-Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1170-1174, Decembre.
• Istrate Alina-Mariana, 2012, "The Financial-Accounting Communication and Affiliated Informational Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1175-1180, Decembre.
• Lenghel Radu Dorin, 2012, "Considerations regarding the Settlement of Inventory Differences," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1187-1192, Decembre.
• Lenghel Radu Dorin, 2012, "Particularities of Cost Calculation in Services," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1193-1198, Decembre.
• Manea Marinela – Daniela, 2012, "The Recovery Term’s Contribution to the Identification of Value Losses from the Use of Fixed Assets. Opportunities and Limitations in the Implementation of the Mathematical Model within the European Area, A Parallel with the Reality Encountered withi," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1219-1224, Decembre.
• Mardiros Daniela-Neonila, 2012, "Budgetary Incomes and Expenses, Expression of the Public Sector's Dimension of the Emerging Economies Inside the European Union Area," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1234-1239, Decembre.
• Moisescu Florentina, 2012, "Licit Tax Evasion And Its Implications," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1250-1254, Decembre.
• Munteanu Petricã, 2012, "Creative Accounting between the Risk of Disloyal Information and the Assurance of Fidelity in Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1264-1268, Decembre.
• Nistor Ion, 2012, "Initial Recognition of Tangible Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1269-1272, Decembre.
• Ni?oi (Barbu) Nicoleta & Barbu Costel, 2012, "Accounting History – the Mirror of Dynamic Economic and Social Development," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1273-1276, Decembre.
• Oncioiu Ionica & Nenciu Daniela-Simona, 2012, "An Approach for Convergence Regarding the Fair Value Concept versus Fair Market Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1277-1282, Decembre.
• Petre Mihaela – Cosmina & Petroianu Grazia - Oana, 2012, "Cost Information – an Objective Necessity in Optimizing Decision Making," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1288-1291, Decembre.
• Petrescu (Neacºu) Claudia-Maria, 2012, "Accounting Considerations of Companies Distressed. Specific Theory and Practices," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1292-1295, Decembre.
• Radu Florin, 2012, "Impact of XBRL on Financial Reporting in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1337-1340, Decembre.
• ªerban Claudiu & Pãtruþescu Monica & Armãºelu Sabin, 2012, "Methods and Options for Recognizing and Measuring Liabilities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1363-1366, Decembre.
• ªerban Claudiu & Simion Dalia & Pãtruþescu Monica, 2012, "Accounting Information in Analisys of Economic Activity and Decision Making System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1367-1371, Decembre.
• Tãnase Gabriela Lidia, 2012, "Budget – Sustainable Development Tool and Instrument in the Fight of Economic Entities Against Economic Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1377-1381, Decembre.
• Tofãnicã Ramona-Ionela & Horomnea Emil, 2012, "Applying IFRS in Romanian Banking System - Limitations and Challenge," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1385-1390, Decembre.
• Tenovici Cristina Otilia & Ducu Corina Maria, 2012, "Accounting Risks Impact on Accurate Image," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1391-1393, Decembre.
• Ungureanu Mihaela, 2012, "Accounting Integration in Corporate Governance System – Factor to Attract Investments," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1398-1403, Decembre.
• Ungureanu Mihaela, 2012, "Information Assurance Due to IFRS Adoption," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1404-1408, Decembre.
• Radu Florin, 2012, "Informational Systems Characteristics in the Context of Globalization," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 494-497, Decembre.
• Susmanschi Georgiana, 2012, "Human Resources Audit. Is It Significant in Evaluation of Management Performance?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 957-960, Decembre.
• Avram Veronel & Puican Liliana & Avram Marioara, 2012, "Financial Annual Statements – Source of Information for Determining the Company’s Financial Position and Performance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 982-986, Decembre.
• Baba Camelia Mirela, 2012, "Merger Strategies of Economic Entities: Fiscal and Accounting Consequences," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 987-992, Decembre.
• Barbu Costel & Niþoi (Barbu) Nicoleta, 2012, "Fiscal Convention in the Context of Globalization," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 993-996, Decembre.
• Baba Camelia Mirela, 2012, "Financial Accounting Reports: Their Importance in Managing SMEs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 3, pages 1-58, Decembre.
• Grosu Maria, 2012, "Econometric Study of the Relationship between Dimensions of Corporate Responsibility in the Multinational Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 3, pages 1-66, Decembre.
• Uzi Yaari & Andrei Nikiforov & Emel Kahya & Yochanan Shachmurove, 2012, "Consistent Valuation Cash Flow," PIER Working Paper Archive, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania, number 12-009, Mar.
• Mariana Man & Maria Măcriș, 2012, "The Finance Perspective of the Health Systems in the E.U. Countries," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 1, pages 181-192.
• Melania Elena Miculeac, 2012, "Analysis and Accounting of Total Cash Flow," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 1, pages 205-216.
• Mirela Monea & Melania Elena Miculeac, 2012, "Correlated Analysis of Client-Credit Cost with the One of Supplier - Credit Cost," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 1, pages 217-224.
• Nicoleta Rădneanțu, 2012, "Evolution of Intangible Assets – Case Study Knowledge – Based Companies vs. Organizations Top 100 Issuers After Capitalization," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 1, pages 266-273.
• Iuliana Cenar, 2012, "Accounting Policies and Estimates in Municipalities between Norms and Reality," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 1, pages 49-60.
• Alina-Teodora Ciuhureanu, 2012, "Involvement of Managerial Accounting in Ensuring The Comapny’s Competitiveness on The Market," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 2, pages 105-116.
• Mariana Man & Bogdan Răvaş, 2012, "The Manner Financing Influences The Performance of European Union Health Systems – A Case Study: Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 2, pages 151-162.
• Monica Pătruţescu & Dalia Simion & Claudiu Şerban & Sabin Armăşelu, 2012, "Advantages Obtained by The Small Companies by Appealing To Managerial and Financial Consultancy in A Competitive Environment on The Tourism Services Market," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 2, pages 179-192.
• Marioara Avram & Greti Daniela Țogoe, 2012, "Main Coordinates of Accounting Profession Co-Opetitional Model," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 2, pages 29-38.
• Mihaela Botea & Marinel Nedeluţ & Corina Ioanăş & Mihaela Gruiescu, 2012, "Actuarial Techniques to Assess The Financial Performance. Insurance Applications," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 2, pages 71-76.
• Alina-Teodora Ciuhureanu, 2012, "The Dualism of The Accounting Activity of The Company. Characteristics of The Managerial Accounting and Implications in The Management of The Company," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 2, pages 93-104.
• Sorin-Constantin Deaconu, 2012, "“The Net Monetary Statement” and “The Net Non-Monetary Statement” – Assessment Indicators for The Financial Position of The Entity," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 3, pages 49-56.
• Bogdan Răvaş, 2012, "Independence and Objectivity - A Sine Qua Non Principle in Auditing," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 12, issue 4, pages 219-226.
• Beke, Jenő & Tiszberger, Mónika, 2012, "International Accounting Standardisation in Hungarian Practice," Public Finance Quarterly, Corvinus University of Budapest, volume 57, issue 4, pages 412-425.
• Kovács, Zsuzsanna Ilona & Deák, István, 2012, "Accounting – Profession vs. Science," Public Finance Quarterly, Corvinus University of Budapest, volume 57, issue 4, pages 426-436.
• Ván, Hajnalka, 2012, "Environmental Accounting – A New Challenge for the Accounting System," Public Finance Quarterly, Corvinus University of Budapest, volume 57, issue 4, pages 437-452.
• Irina Dietrich, 2012, "Öffentliche Unternehmen in Deutschland : eine Analyse von Mikrodaten der amtlichen Statistik," Potsdamer Schriften zu Statistik und Wirtschaft, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, number 03, Aug.
• Christian Calmès & Denis Cormier & Francois Éric Racicot & Raymond Théoret, 2012, "Firms' Accruals and Tobin’s q," RePAd Working Paper Series, Département des sciences administratives, UQO, number UQO-DSA-wp032012, Nov.

2011

• Marcos G. Morales Fonseca & Berly de Jesús Viamontes Rodríguez, 2011, "Estudio comparativo de los conceptos de contabilidad gubernamental década del siglo XXI)," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 153, August.
• Marcos Gustavo Morales Fonseca & José Carlos del Toro Ríos, 2011, "La contabilidad gubernamental: un reto para el modelo económico cubano," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 153, August.
• Maksim V. Mikheev & Lyubov A. Chaikovskaya, 2011, "Internal Control Standards as a Factor of the Audit Quality," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 105-112, July.
• Lev N. Ovsyannikov, 2011, "Budget Expenditure Audit Norms and Practices," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 127-138, July.
• Lisa McManus, 2011, "Accounting for Customers: the impact of contextual factors and implications for management decision-making," Discussion Papers in Accounting, Griffith University, Department of Accounting, Finance and Economics, number accounting:201101, Jan.
• Hervé Stolowy, 2011, "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print, HAL, number hal-00578320, Feb.
• Dragos Zelinschi & Yves Levant & Nicolas Berland, 2011, "Les motivations au découplage, au-delà de la seule quête de légitimité, l'exemple de l'introduction de l'IFRS 8," Post-Print, HAL, number hal-00650596, May.
• Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011, "An Explanation of the Nature of Internally Generated Goodwill based on Aggregation of Interacting Assets," Post-Print, HAL, number hal-00679995, May.
• Jean-François Casta & Luc Paugam & Nicole Stolowy, 2011, "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print, HAL, number hal-00679996, May.
• Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011, "An explanation of the nature of internally generated goodwill based on aggregation of interacting assets," Post-Print, HAL, number hal-00679997, May.
• Nadia Loukil & Ouidad Yousfi, 2011, "Firm's Information Environment and Stock Liquidity : Evidence from Tunisian Context," Post-Print, HAL, number hal-00813921, DOI: 10.1108/20421161211196111.
• Jean-François Casta & Luc Paugam & Hervé Stolowy, 2011, "Non-additivity in accounting valuation: Internally generated goodwill as an aggregation of interacting assets," Post-Print, HAL, number halshs-00541525, Apr.
• Karthik Ramanna, 2011, "The international politics of IFRS harmonization," Harvard Business School Working Papers, Harvard Business School, number 11-132, Jun, revised Oct 2012.
• Susan Machuga & Karen Teitel & R. Pfeiffer & E. Wu, 2011, "Explaining the Surprising Performance of Whisper Forecasts of Earnings," Working Papers, College of the Holy Cross, Department of Economics, number 1116, Dec.
• Lourdes Jerez Barroso, 2011, "Base imponible y neutralidad del Impuesto de Sociedades: alternativas y experiencias," Hacienda Pública Española / Review of Public Economics, IEF, volume 197, issue 2, pages 113-146, June.
• Sorinel Capusneanu & Dan Topor & Letitia-Maria Rof, 2011, "General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 1, issue 1, pages 43-50, November.
• Hakan Koc & Demet Kurtbas, 2011, "The Relationship between Mobbing the Academics are Exposed to and the Organizational Commitment: A Study in the Public and Private Universities," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 1, issue 2, pages 16-32, December.
• Dan Ioan Topor & Alina Putan & Sorinel Capusneanu, 2011, "The Role of Management Accounting in Providing Information for Making Decision Within an Entity," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 1, issue 2, pages 56-66, December.
• Mehrdad Salehi, 2011, "Consumer Buying Behavior Towards Online Shopping Stores in Malaysia," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 1, issue 2, pages 67-76, December.
• Susan Rhame & Robert Walsh, 2011, "The Sensitivity Of Common Horizontal Equity Measures To Variations In Omitted Income," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 1, pages 81-89.
• Wei Zhou & Hui Zhou, 2011, "Financial Accounting Regulation And Executive Compensation Design," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 1, pages 91-101.
• Rogelio J. Cardona, 2011, "Revisiting The Relationship Between Option Expensing And Stock Returns," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 1-16.
• Anne B. Fosbre & Ellen M. Kraft, & Paul B. Fosbre,, 2011, "Us Adoption Of Ifrs May Help To Jumpstart The Us Economy," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 109-118.
• Luciana Spica Almilia, 2011, "Value Relevance Of Accounting Information Using An Error Correction Model," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 119-131.
• Abdulkareem Alzarouni & Khaled Aljifri & Chew Ng & Mohammad Iqbal Tahir, 2011, "The Usefulness Of Corporate Financial Reports: Evidence From The United Arab Emirates," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 17-37.
• Ganna Demydyuk, 2011, "Optimal Financial Key Performance Indicators: Evidence From The Airline Industry," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 39-51.
• Jacek Welc, 2011, "Mean-Reversion Of Net Profitability Among Polish Public Companies," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 53-64.
• Mishari M. Alfaraih & Faisal S. Alanezi, 2011, "Does Voluntary Disclosure Level Affect The Value Relevance Of Accounting Information?," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 65-84.
• Kenton B. Walker & Gary M. Fleischman & Eric N. Johnson, 2011, "Perceptions Of Management Accounting Services," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 1, pages 111-123.
• Albert D. Spalding, Jr, 2011, "Mark-To-Market And The Widening Gap Between Financial And Tax Accounting," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 1, pages 125-137.
• Rogelio J. Cardona, 2011, "Changes In Equity Compensation Plans: Evidence From The U.S. Capital Markets," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 2, pages 41-52.
• Peter Harris & Paul R. Kutasovic, 2011, "Did Exit Pricing Under Fasb 157 Contribute To The Subprime Mortgage Crisis?," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 2, pages 97-104.
• Önder Kaymaz & Yasemin Zengin KaraibrahimoÄŸlu, 2011, "Early Observations On The Quality Of Ifrs Reports: Evidence From Turkey," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 3, pages 27-40.
• Peter Harris, 2011, "Should Last In First Out Inventory Valuation Methods Be Eliminated?," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 4, pages 53-67.
• Francisco Sousa Fernandez & María Mercedes Carro Arana, 2011, "Eps Differences Using Different Earnings Measurement Methods Evidence From Spain," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 4, pages 69-81.
• I Putu Sugiartha Sanjaya, 2011, "The Influence Of Ultimate Ownership On Earnings Management: Evidence From Indonesia," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 5, pages 61-69.
• Önder Kaymaz & Özgür Kaymaz, 2011, "Using Deposit Interest Rates In Setting Loan Interest Rates: Evidence From Turkey," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 5, issue 3, pages 45-53.
• Siti Mariana Taliyang & Rohaida Abdul Latif & Nurul Huda Mustafa, 2011, "The Determinants Of Intellectual Capital Disclosure Among Malaysian Listed Companies," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, volume 4, issue 3, pages 25-33.
• Sebastian Brauer & Carl-Friedrich Leuschner & Frank Westermann, 2011, "Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms," IEER Working Papers, Institute of Empirical Economic Research, Osnabrueck University, number 87, Oct.
• Ildikó Réka CARDOS & Stefan PETE, 2011, "Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?," Romanian Journal of Economics, Institute of National Economy, volume 32, issue 1(41), pages 151-168, June.
• Cristina-Ionela Fadur, 2011, "Intangible Assets – An Open Issue," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 3, issue 4, pages 508-514, December.
• Watanabe, Mariko & Yanagawa, Noriyuki, 2011, "Ex ante bargaining and ex post enforcement in trade credit supply: theory and evidence from China," IDE Discussion Papers, Institute of Developing Economies, Japan External Trade Organization(JETRO), number 279, Feb.
• Mark Bagnoli & Hsin-Tsai Liu & Susan Watts, 2011, "Family firms, debtholder–shareholder agency costs and the use of covenants in private debt," Annals of Finance, Springer, volume 7, issue 4, pages 477-509, November, DOI: 10.1007/s10436-009-0127-9.