Research classified by Journal of Economic Literature (JEL) codes

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

2011

• López-Espinosa, Germán & Moreno, Antonio & Pérez de Gracia, Fernando, 2011, "Banks' Net Interest Margin in the 2000s: A Macro-Accounting international perspective," Journal of International Money and Finance, Elsevier, volume 30, issue 6, pages 1214-1233, October.
• Ferguson, Andrew & Scott, Tom, 2011, "Market reactions to Australian boutique resource investor presentations," Resources Policy, Elsevier, volume 36, issue 4, pages 330-338, DOI: 10.1016/j.resourpol.2011.07.004.
• Aysen Korukoglu, 2011, "Isletmelerde Cevre Muhasebesi: Izmir Ili Uygulamasi," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 11, issue 1, pages 81-89.
• Filiz Angay KUTLUK & Ayten ERSOY, 2011, "Muhasebe Meslek Uyelerinin Etik Yargi Duzeyleri Uzerine Bir Arastirma," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 11, issue 3, pages 425-438.
• Tang Yuejun, 2011, "Audit fees, motivation of avoiding loss and opinion shopping," China Finance Review International, Emerald Group Publishing Limited, volume 1, issue 3, pages 241-261, July, DOI: 10.1108/20441391111144103.
• Haifeng You & Xiao‐Jun Zhang, 2011, "Limited attention and stock price drift following earnings announcements and 10‐K filings," China Finance Review International, Emerald Group Publishing Limited, volume 1, issue 4, pages 358-387, September, DOI: 10.1108/20441391111167487.
• Peek, E., 2011, "The Value of Accounting," ERIM Inaugural Address Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam., number EIA-2011-048-F&A, Oct.
• Eleni Rogdaki & Andreas Koutoupis & Maria Rodosthenous, 2011, "Ensuring the "true and fair view principle" of banks’ financial statements after the in-troduction of the application of IFRS: The case of Greece," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 19-32.
• Konstantinos P. Papadatos & Athanasios P. Bellas, 2011, "Applying IFRS Mandatory: Evidence from Greek Listed Companies," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 71-96.
• 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.

2010

• Richard, Jacques (ed.), 2010, "L’information diffusée par l’exploitant sur le risque nucléaire : quelle réponse aux attentes des parties prenantes ?," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/5592.
• Lucia PALIU-POPA & Nicolae ECOBICI & Ionela-Claudia DINA, 2010, "Fundamental Issues Concerning the Organization of Management Accounting in Units of Natural Resource Exploitation," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 189-196.
• Diana COZMA IGHIAN, 2010, "Analysis of International Accounting Regulations with Regards to Fair Value," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 61-70.
• Enrique BONSON-PONTE & Ioan ANDONE & Adrian LUPASC & Ioana LUPASC, 2010, "The Need to Adapt to New Financial Accounting Technologies Information in the Context of Global Economic Crisis," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 71-78.
• Michel Gervais & Yves Levant & Charles Ducrocq, 2010, "Le Time-Driven Activity-Based Costing (TDABC):un premier bilan à travers une étude de cas longitudinale," Revue Finance Contrôle Stratégie, revues.org, volume 13, issue 1, pages 123-155., March.
• Tarek Chanegrih, 2010, "Les changements en contrôle de gestion - quelle nature et quelles finalités?," Revue Finance Contrôle Stratégie, revues.org, volume 13, issue 1, pages 5-32, March.
• Gérald Naro & Denis Travaillé, 2010, "Construire les stratégies avec le Balanced Scorecard:vers une approche interactive du modèle de Kaplan et Norton," Revue Finance Contrôle Stratégie, revues.org, volume 13, issue 2, pages 33-66., June.
• Grégory Wegmann, 2010, "Compared Activity-Based Costing Case Studies in the Information System Departments of two Groups in France:A Strategic Management Accounting Approach," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1100501, May.
• Christine Marsal, 2010, "Contrôle de gestion et gouvernance cognitive:le cas d’une banque mutualiste Management accounting and cognitive governance:cooperative bank case study," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1100601, Jun.
• Dambrin, Claire & Lambert, Caroline, 2010, "Who is she and who are we? A critical essay on reflexivity in research into the rarity of women executives in accountancy," HEC Research Papers Series, HEC Paris, number 929, Mar.
• Lambert, Caroline & Sponem, Samuel, 2010, "Roles, authority and involvement of the management accounting function: a multiple case-study perspective," HEC Research Papers Series, HEC Paris, number 931, Oct.
• Wu, Jin (Ginger) & Zhang, Lu, 2010, "Does Risk Explain Anomalies? Evidence from Expected Return Estimates," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2010-18, Oct.
• Hou, Kewei & van Dijk, Mathijs A. & Zhang, Yinglei, 2010, "The Implied Cost of Capital: A New Approach," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2010-4, Feb.
• Barth, Mary E. & Gow, Ian D. & Taylor, Daniel J., 2010, "Non-GAAP and Street Earnings: Evidence from SFAS 123R," Research Papers, Stanford University, Graduate School of Business, number 2064, Sep.
• Shiwakoti, Radha K. & Rutherford, Brian A., 2010, "Expensing of share-based payments and its impact on large UK companies," The British Accounting Review, Elsevier, volume 42, issue 4, pages 269-279, DOI: 10.1016/j.bar.2010.07.007.
• Magni, Carlo Alberto, 2010, "Residual income and value creation: An investigation into the lost-capital paradigm," European Journal of Operational Research, Elsevier, volume 201, issue 2, pages 505-519, March.
• Barth, Mary & Taylor, Daniel, 2010, "In defense of fair value: Weighing the evidence on earnings management and asset securitizations," Journal of Accounting and Economics, Elsevier, volume 49, issue 1-2, pages 26-33, February.
• Navarro-García, Juan Carlos & Bastida, Francisco, 2010, "An empirical insight on Spanish listed companies’ perceptions of International Financial Reporting Standards," Journal of International Accounting, Auditing and Taxation, Elsevier, volume 19, issue 2, pages 110-120, DOI: 10.1016/j.intaccaudtax.2010.07.003.
• Haluk BENGÜ & Ahmet Vecdi CAN, 2010, "An Evaluation About The Importance Of Criteria Determining The Allocation Sequence In Step-Down Allocation Of Manufacturing Overhead Costs," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 10, issue 3, pages 751-771.
• García, C. José & Herrero, Begoña & Ibáñez, Ana M., 2010, "El papel de la liquidez en el efecto de la nueva información. El caso de Latibex," El Trimestre Económico, Fondo de Cultura Económica, volume 77, issue 307, pages 651-682, julio-sep, DOI: http://dx.doi.org/10.20430/ete.v77i.
• Noeverman, J., 2010, "Within- and Between-group Agreement in Supervisor’s Evaluative Behaviours: Do evaluative ‘styles’ exist?," ERIM Report Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam, number ERS-2010-002-F&A, Jan.
• Konstantinos J. Liapis, 2010, "The Residual Value Models: A Framework for Business Administration," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 83-102.
• Konstantinos J. Liapis & Christos L.Galanos, 2010, "Accounting GAAPs and Accounting Treatments for Management of Property: Case Studies from Greek Real Estate Market," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 169-194.
• Asuman Atik, Ph.D., 2010, "SME’s Views on the Adoption and Application of “IFRS for SMEs” in Turkey," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 19-32.
• Anne-Mie Reheul & Ann Jorissen, 2010, "Do Boards with Different Compositions Face Different Organizational Information Contexts?," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, volume 0, issue 1, pages 55-75.
• Holger Daske & Moritz Bassemir & Felix F. Fischer, 2010, "Manipulation des Börsenkurses durch gezielte Informationspolitik im Rahmen von Squeeze-Outs? – Eine empirische Untersuchung am deutschen Kapitalmarkt," Working Paper Series: Finance and Accounting, Department of Finance, Goethe University Frankfurt am Main, number 200.
• Ana Cunha & José Moreira, 2010, "Relevância informativa das Despesas de Investigação e Desenvolvimento: um estudo para o caso português," Notas Económicas, Faculty of Economics, University of Coimbra, issue 31, pages 06-23, June.
• Vassili Joannides & Nicolas Berland, 2010, "Keeping Accounts By The Book: The Revelation(S) Of Accounting," Grenoble Ecole de Management (Post-Print), HAL, number hal-00477759, May.
• Vassili Joannides & Nicolas Berland & D. T. Wickramasinghe, 2010, "Post-Hofstede diversity/cultural studies: what contributions to accounting knowledge?," Grenoble Ecole de Management (Post-Print), HAL, number hal-00676570, Jul.
• Grégory Wegmann, 2010, "Compared Activity-Based Costing Case Studies In The Information System Departments Of Two Groups In France: A Strategic Management Accounting Approach," Post-Print, HAL, number hal-00505590, Jul.
• Ephraim Clark & Magid Gadad & Patrick Rousseau, 2010, "Investor Valuation of the Abandonment Option: Empirical Evidence from UK Divestitures 1985-1991," Post-Print, HAL, number hal-01847055.
• Michel Gervais & Yves Levant & Charles Ducrocq, 2010, "Le Time Driven activity-based Costing (TDABC) : un premier bilan à travers une étude de cas longitudinale," Post-Print, HAL, number halshs-00517440, Mar.
• Michel Gervais & Yves Levant & Charles Ducrocq, 2010, "Le Time-Driven Activity-Based Costing (TDABC) : un premier bilan à travers une étude de cas longi tudinale," Post-Print, HAL, number halshs-00517483.
• Aldo Levy & Duc Khong & Mohamed El Hedi Arouri, 2010, "ROE and value creation under IAS-IFRS: evidence of discordance from French firms," Post-Print, HAL, number halshs-01278655, Apr.
• Abigail McIntosh Allen & Karthik Ramanna, 2010, "Towards an understanding of the role of standard setters in standard setting," Harvard Business School Working Papers, Harvard Business School, number 10-105, May, revised May 2012.
• Yating Yang & H.W. Chuang, 2010, "A Dynamic Financial Ratio Adjustment Model," Global Journal of Business Research, The Institute for Business and Finance Research, volume 4, issue 3, pages 1-10.
• Constance J. Crawford & Raymond Rigoli, 2010, "A Comparative Analysis Of Social Services And Social Security Programs In The International Arena," Global Journal of Business Research, The Institute for Business and Finance Research, volume 4, issue 3, pages 109-118.
• Peter Harris & Paul R. Kutasovic, 2010, "Did Fasb 157 Cause The Financial Crisis?," Global Journal of Business Research, The Institute for Business and Finance Research, volume 4, issue 3, pages 119-125.
• Francisco Sousa Fernández & María Mercedes Carro Arana, 2010, "Comprehensive Income In Times Of Crises: Evidence From Spanish Companies," Global Journal of Business Research, The Institute for Business and Finance Research, volume 4, issue 3, pages 89-100.
• Anne B. Fosbre & Paul B. Fosbre & Ellen M. Kraft, 2010, "A Roadblock To Us Adoption Of Ifrs Is Lifo Inventory Valuation," Global Journal of Business Research, The Institute for Business and Finance Research, volume 4, issue 4, pages 41-49.
• Birol Yildiz & Ari Yezegel, 2010, "Fundamental Analysis With Artificial Neural Network," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 4, issue 1, pages 149-158.
• Hussein Ali Khasharmeh & Khaled Aljifri, 2010, "The Timeliness Of Annual Reports In Bahrain And The United Arab Emirates: An Empirical Comparative Study," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 4, issue 1, pages 51-71.
• Hsiou-Wei Lin & Wen-Chuan Miao, 2010, "Exploring Optimism In Recommendations Accompanying Analyst Conflict Of Interest Rules," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 4, issue 3, pages 1-15.
• Rosa Hilda Hernandez Sandoval & Sandra Patricia de la Garza Cienfuegos & Laura Leticia Gaona Tamez, 2013, "La Holding Estrategia Fiscal Para las Empresas Familiares," Revista Global de Negocios, The Institute for Business and Finance Research, volume 1, issue 1, pages 1-11.
• Sebastian Brauer & Frank Westermann, 2010, "A Note on the Time Series Measure of Conservatism," IEER Working Papers, Institute of Empirical Economic Research, Osnabrueck University, number 81, Feb.
• Serdar ÖZKAN & Çağnur KAYTMAZ BALSARI, 2010, "Impact of financial crises on the value relevance of earnings and book value: 1994 and 2001 crises in Turkey," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 25, issue 288, pages 81-95.
• Giovanna Gavana & Gabriele Guggiola & Anna Marenzi, 2010, "Evolving Connections Between Tax and Financial Reporting in Italy," Economics and Quantitative Methods, Department of Economics, University of Insubria, number qf1001, Jan.
• Gabriele Guggiola, 2010, "IFRS Adoption in the E.U., accounting harmonization and market efficiency: a review," Economics and Quantitative Methods, Department of Economics, University of Insubria, number qf1002, Jan.
• Armenta-Fraire, Leticia. & Lorenzo-Valdés, Arturo. & Durán-Vázquez, Rocío., 2010, "Influencia macroeconómica y contable en los rendimientos accionarios en México," Panorama Económico, Escuela Superior de Economía, Instituto Politécnico Nacional, volume 0, issue 10, pages 97-114, primer se.
• Ana María Sabater & Araceli Mora & Beatriz García Osma, 2010, "Strategic accounting choice around firm level labour negotiations," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2010-09, Sep.
• Schnedler, Wendelin, 2010, "Hidden Action, Identification, and Organization Design," IZA Discussion Papers, Institute of Labor Economics (IZA), number 5325, Nov.
• Sak Bhamornsiri & Robert Guinn & Richard Schroeder, 2010, "The Economic Impact of SFAS NO. 157," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 16, issue 1, pages 65-79, February, DOI: 10.1007/s11294-009-9242-7.
• Richard Schroeder & David Schauer, 2010, "The Impact of SFAS No. 157 on Commercial Banks," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 16, issue 2, pages 175-189, May, DOI: 10.1007/s11294-010-9256-1.
• Nicholas Apergis & John Sorros, 2010, "Disaggregated Earnings and Stock Prices: Evidence from International Listed Shipping Firms," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 16, issue 3, pages 269-281, August, DOI: 10.1007/s11294-010-9263-2.
• María Penas & Günseli Tümer-Alkan, 2010, "Bank Disclosure and Market Assessment of Financial Fragility: Evidence from Turkish Banks’ Equity Prices," Journal of Financial Services Research, Springer;Western Finance Association, volume 37, issue 2, pages 159-178, June, DOI: 10.1007/s10693-009-0076-5.
• Jian Cao & Indrarini Laksmana, 2010, "The effect of capital market pressures on the association between R&D spending and CEO option compensation," Review of Quantitative Finance and Accounting, Springer, volume 34, issue 2, pages 273-300, February, DOI: 10.1007/s11156-009-0146-7.
• Nicholas Dopuch & Chandra Seethamraju & Weihong Xu, 2010, "The pricing of accruals for profit and loss firms," Review of Quantitative Finance and Accounting, Springer, volume 34, issue 4, pages 505-516, May, DOI: 10.1007/s11156-009-0144-9.
• Zahn Bozanic, 2010, "Managerial motivation and timing of open market share repurchases," Review of Quantitative Finance and Accounting, Springer, volume 34, issue 4, pages 517-531, May, DOI: 10.1007/s11156-009-0145-8.
• Robert Jones & Yan Wu, 2010, "Executive compensation, earnings management and shareholder litigation," Review of Quantitative Finance and Accounting, Springer, volume 35, issue 1, pages 1-20, July, DOI: 10.1007/s11156-009-0150-y.
• Aloke Ghosh & Doocheol Moon, 2010, "The effect of CEO ownership on the information content of reported earnings," Review of Quantitative Finance and Accounting, Springer, volume 35, issue 4, pages 393-410, November, DOI: 10.1007/s11156-009-0140-0.
• Patricia Everaert & Gerrit Sarens & Jan Rommel, 2010, "Using Transaction Cost Economics to explain outsourcing of accounting," Small Business Economics, Springer, volume 35, issue 1, pages 93-112, July, DOI: 10.1007/s11187-008-9149-3.
• Tadanori Yosano & Yoshinori Shimada, 2010, "Post-stock Performance of Bailout Acquisitions in Japan: A One Decade Experience," Discussion Papers, Kobe University, Graduate School of Business Administration, number 2010-28, Apr.
• Tadanori Yosano & Yoshinori Shimada, 2010, "Testing the Pecking Order, Method-of-Payment, Financial Slack, and Misvaluation Hypotheses for Tender Offers: Evidence from Japan," Discussion Papers, Kobe University, Graduate School of Business Administration, number 2010-52, Oct.
• Magdalena Mihai & Constantin Staicu & Anca Ciumag, 2010, "The Opportunity and Specificity of Accounting Information Related to the Entry of Stocks Into the Management of Entities From Coal Extraction," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 2, issue 2, pages 106-117, June.
• Marius Deac & Radu Danciu, 2010, "An Empirical Taxonomy of Accounting Information Systems in Romania," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 2, issue 3, pages 30-35, September.
• Gheorghe Lepadatu, 2010, "The Importance of the Cost Information in Making Decisions," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 2, issue 3, pages 36-46, September.
• Gheorghe V. Lepadatu & Doina Maria Tilea & Iacob Baciu, 2010, "The Fiscal–Accountancy Correlation During the Globalization age. Features Specific for Romania – As Eeropean Union Country," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 2, issue 4, pages 51-56, December.
• Gabriel I. Nastase, 2010, "Methods of Evaluation of Intangible Assets," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 2, issue 4, pages 57-68, December.
• Christian Lukas, 2010, "Reporting Frequency and Substitutable Tasks," Working Paper Series of the Department of Economics, University of Konstanz, Department of Economics, University of Konstanz, number 2010-13, Nov.
• Paarz, Roland, 2010, "Auswirkungen des Wechsels auf IFRS und US-GAAP auf die Gewinnprognosen von Analysten," Discussion Papers in Business Administration, University of Munich, Munich School of Management, number 11364, May.
• Anne Chwolka & Johanna Zwernemann, 2010, "Forensic Services - Eine Innovation auf dem Wirtschaftsprüfungsmarkt?Forensic Services - An Innovation on the Auditing Market?," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 100024, Nov.
• Ephraim Clark & Patrick Rousseau & Magid Gadad, 2010, "Investor Valuation of the Abandonment Option: Empirical Evidence from UK Divestitures 1985-1991," Multinational Finance Journal, Multinational Finance Journal, volume 14, issue 3-4, pages 291-317, September.
• Mahdi Salehi & Mehdi Moradi, 2010, "Iranian Angle to Non-Audit Services: Some Empirical Evidence," Managing Global Transitions, University of Primorska, Faculty of Management Koper, volume 8, issue 2, pages 123-144.
• Michael Schenk & Frank Ryll, 2010, "Empirically Based Asset Management Decision Support for Reliable and Cost Effective Asset Operation," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, volume 6, issue 02, pages 69-76.
• Eutimio Mejía Soto, 2010, "Análisis de los criterios de reconocimiento de las cuentas ambientales en los Estándares Internacionales de Contabilidad y Reportes Financieros IAS-IFRS Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 11, pages 114-137, Diciembre.
• Aura Elena Peña & Fabio Maldonado Veloza & Norka Judith Viloria Ortega & Rosa Aura Casal Peraza de Altuve, 2010, "Problemas epistemológicos de la valoración en contabilidad Patterns in Neighboring Areas Venezuela," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 11, pages 138-145, Diciembre.
• Juan Pablo Romano Pastor, 2010, "El contador público como unidad generadora de valor agregado en la organización: su participación en la fijación y control de las políticas de higiene, seguridad y salud ocupacional Patterns in Neighb," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 11, pages 146-179, Diciembre.
• Jaime Andrés Correa García & Carlos Eduardo Castaño Ruiz & Leidy Johana Ramírez Bedoya, 2010, "Análisis financiero integral: elementos para el desarrollo de las organizaciones Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 11, pages 180-193, Diciembre.
• Jesús Alberto Suárez Pineda, 2010, "El campo contable en el proceso de la independencia de Colombia (1780-1830) Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 11, pages 194-241, Diciembre.
• María Angélica Farfán Liévano, 2010, "Análisis de la vigencia del paradigma de utilidad en la contabilidad moderna Patterns in Neighboring Areas:Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 11, pages 242-263, Diciembre.
• Hárold Álvarez Álvarez & Juan Sebastián Álvarez Yepes, 2010, "El valor razonable, la eficiencia y la ineficiencia del mercado. El caso de Colombia en la perspectiva de la ley 1314 de 2009 Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 11, pages 40-97, Diciembre.
• Carlo Alberto Magni, 2010, "Average Internal Rate of Return and investment decisions: A new perspective," Centro Studi di Banca e Finanza (CEFIN) (Center for Studies in Banking and Finance), Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi", number 0021, Feb.
• Tri Vi Dang & Hendrik Hakenes, 2010, "Information Disclosure, Intertemporal Risk Sharing, and Asset Prices," Discussion Paper Series of the Max Planck Institute for Behavioral Economics, Max Planck Institute for Behavioral Economics, number 2010_36, Sep.
• John Graham & Jana Raedy & Douglas Shackelford, 2010, "Research in Accounting for Income Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 15665, Jan.
• Allaudeen Hameed & Randall Morck & Jianfeng Shen & Bernard Yeung, 2010, "Information, analysts, and stock return comovement," NBER Working Papers, National Bureau of Economic Research, Inc, number 15833, Mar.
• Jin Ginger Wu & Lu Zhang, 2010, "Does Risk Explain Anomalies? Evidence from Expected Return Estimates," NBER Working Papers, National Bureau of Economic Research, Inc, number 15950, Apr.
• Bruce Ian Carlin & Shaun William Davies & Andrew Miles Iannaccone, 2010, "Competing for Attention in Financial Markets," NBER Working Papers, National Bureau of Economic Research, Inc, number 16085, Jun.
• Viral V. Acharya & Peter M. DeMarzo & Ilan Kremer, 2010, "Endogenous Information Flows and the Clustering of Announcements," NBER Working Papers, National Bureau of Economic Research, Inc, number 16485, Oct.
• Luft, Joan & Shields, Michael D., 2010, "Psychology Models of Management Accounting," Foundations and Trends(R) in Accounting, now publishers, volume 4, issue 3–4, pages 199-345, April, DOI: 10.1561/1400000015.
• Clara Severinson, 2010, "The New IAS 19 Exposure Draft," OECD Working Papers on Finance, Insurance and Private Pensions, OECD Publishing, number 5, Sep, DOI: 10.1787/5km7rq4hlw5g-en.
• Francette Koechlin & Luca Lorenzoni & Paul Schreyer, 2010, "Comparing Price Levels of Hospital Services Across Countries: Results of Pilot Study," OECD Health Working Papers, OECD Publishing, number 53, Jul, DOI: 10.1787/5km91p4f3rzw-en.
• Andreicovici Ionela-Irina & Jurcau Anca-Sabina, 2010, "Does Fair Value Represent A Concern For Romanian Researchers?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 456-462, July.
• Bogdan Victoria & Mester Ioana Teodora & Belenesi Marioara, 2010, "Accountants About Accounting Policies. An Emiprical Investigation Of Smes From Bihor County," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 464-468, July.
• Briciu Sorin & Dragu Gabi Georgiana & Ivan Raluca, 2010, "Liability To Suppliers Reporting Standardization - Quality Growth Factor Of Account Information," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 478-483, July.
• Cuzdriorean Dan Dacian, 2010, "The Relationship Between Accounting And Taxation: A Brief International Literature Review," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 496-502, July.
• Deac Marius & Danciu Radu, 2010, "Is There Any Room To Improve The Use Of Accounting Information?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 503-508, July.
• Dragu Ioana-Maria, 2010, "Diversity Of National And International Accounting Practices: The Case Of Intangible Assets," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 509-515, July.
• Marcus Cristina-Maria, 2010, "The Influence Of Global Financial Crisis On The Accounting Policies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 528-533, July.
• Matis Dumitru & Bonaci Carmen Giorgiana & Coroiu Sorina Ioana, 2010, "The Accounting Regulation Process In The Field Of Financial Instruments," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 534-540, July.
• Müller Victor-Octavian & Cardos Ildiko Reka & Ienciu Alin Ionel, 2010, "Consolidation Policy: Past, Present And Future Approaches To The Concept Of Control," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 541-547, July.
• Mustata Razvan V. & Matis Dumitru & Dragos Dana Simona, 2010, "Material Accounting Harmonization: An Overview Of Trade Literature," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 548-552, July.
• Olimid Lavinia & Calu Daniela Artemisa, 2010, "An Explanation Of The Change In Accountants’ Attitude Towards Flexibility Using The Theory Of Reasoned Action," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 559-564, July.
• PETE Stefan & CARDOS Ildiko Reka, 2010, "A Managerial And Cost Accounting Approach Of Customer Profitability Analysis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 570-576, July.
• Popa Dorina Nicoleta & Balint Platon Judit & Bogdan Victoria, 2010, "Voluntary Disclosure And Performance In Time Of Economic Instability. The Case Study Of Turism Felix Company," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 577-584, July.
• Tiron Tudor Adriana, 2010, "Disclosure Practices Concerning Consolidated Financial Statemens Of Romanians Groups Of Entites," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 601-606, July.
• Zaharia (Chiru) Rodica & Socol Adela, 2010, "Operational Assets Bookkeeping In Credit Institutions," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 607-612, July.
• Balaciu Diana Elisabeta & Vladu Alina Beattrice, 2010, "Creative Accounting - Players And Their Gains And Loses," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 813-819, December.
• Berinde Sorin Romulus & Rachisan Paula Ramona & Grosanu Adrian, 2010, "The Romanian Accounting System And The Accounting-Taxation Ratio," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 820-825, December.
• Boca (Rakos) Ileana - Sorina & Diaconu Florin & Cornescu Alina, 2010, ""Patrimony" - A Controversial Matter Of Romania'S Program Of Accountancy Matching," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 826-831, December.
• Briciu Sorin & Scorte Carmen, 2010, "Cost Volume Profit Model, The Break -Even Point And The Decision Making Process In The Hospitality Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 839-845, December.
• Cirstea Andreea & Cirstea Stefan & Fulop Melinda, 2010, "Ifrs, Us Gaap Or Romanian Regulations Can They Become One?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 846-850, December.
• Ene Dumitru, 2010, "Critical Development Of Costing Methods Used In The Furniture Industry, In The Context Of Economic Reality Special Xxi Century," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 856-861, December.
• Grosanu Adrian & Rachisan Paula Ramona & Berinde Sorin Romulus, 2010, "The Impact Of Disconnection Of Accountancy From Taxation On The Share Result," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 862-867, December.
• Hlaciuc Elena & Socoliuc Marian & Mates Dorel, 2010, "The Ias/Ifrs Standards System Between Harmonization And Deformity," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 868-874, December.
• Holban Oncioiu Ionica, 2010, "Accounting Convergence On Economic Crisis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 875-877, December.
• Jurcau Anca Sabina & Andreicovici Ionela Irina, 2010, "A Survey On Business Evaluation Methods Used In Mergers," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 878-884, December.
• Letitia Maria Rof & Dan-Constantin Danuletiu, 2010, "Environmental Accunting And Corporate Social Responsibility," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 885-891, December.
• Motoniu Ioan Dumitru & Vatasoiu Cristian Ionel & Boca Ileana-Sorina, 2010, "Sa 8000 - Accounting For Corporate Social Responsibility," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 892-898, December.
• Scorte Carmen Mihaela & Popa Dorina Nicoleta & Andreica Horia Tudor, 2010, "Controversial Aspects Regarding The Accounting Harmonization Process In Romania. Harmonization, Convergence Or Conformity?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 899-905, December.
• Sgardea Florinel Marian & Turlea Carmen & Budacia Lucian Constantin Gabriel & Vuta Mihai, 2010, "Internal Control Mechanisms In The Context Of The Chalenge Financial Crisis," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 906-911, December.
• Vatasoiu Cristian Ionel & Cornescu Alina & Motoniu Ioan Dumitru, 2010, "Human Resources Accounting - Accounting For The Most Valuable Asset Of An Enterprise," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 925-931, December.
• Urban Bacher & Kathrin Wolf, 2010, "Automatisierte Kontoabfragen Und Bankgeheimnis," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 6, pages 15-27.
• Dario Dunkovic & Durdica Juric & Tereza Nikolic, 2010, "Marketing Aspects In Strategic Management Accounting," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 6, pages 739-750.
• Bodo Runzheimer, 2010, "Internationalization Of German Accounting - Do Fair-Value Valuations Lead To A Higher Quality Financial Reporting?," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 6, pages 820-842.
• Joshua D. Rauh & Amir Sufi, 2010, "Capital Structure and Debt Structure," The Review of Financial Studies, Society for Financial Studies, volume 23, issue 12, pages 4242-4280, December.
• Varzaru Anca Antoaneta & Varzaru Mihai, 2010, "Human Assets in the Social Control Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1341-1344, May.
• Anghel Flavia Gabriela & Avrigeanu Alina Florentina & Glavan Bogdan Nicolae, 2010, "Accounting Standards, Regulations and Herd Behavior," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1406-1411, May.
• Asalos Nicoleta, & Georgescu Cristina Elena, & Trandafir Raluca Andreea, 2010, "Considerations of Performances in Tourism," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1418-1421, May.