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

• Mihaela-Daciana BOLOS & Bradut-Vasile BOLOS, 2011, "Concepts and risks Related to Trademarks," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 23-36, December.
• Nuno Soares & Andrew W. Stark, 2011, "Is there an accruals or a cash flow anomaly in UK stock returns?," CEF.UP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 1107, Dec.
• Carlos Manuel Ferreira Lima, 2011, "The Applicability of the Principles of Activity-Based Costing System in a Higher Education Institution," Economics and Management Research Projects: An International Journal, Open Access International Journals, volume 1, issue 1, pages 57-65, June.
• Cláudia Maria Ferreira Pereira Lopes & António Cerqueira & Elísio Brandão, 2011, "The financial reporting quality effect on European firm performance," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 403, Feb.
• Samuel C A Pereira (ed.), 2011, "A aplicabilidade dos princípios do sistema de custeio por actividades numa Instituição de Ensino Superior," Teses, Monografias e Livros, Open Access International Journals, number 004, edition 1, ISBN: ARRAY(0x6a678d28), February.
• Irina Dietrich & Hans Gerhard Strohey, 2011, "Die Finanzlage öffentlicher Unternehmen in Deutschland: Statistische Analyse amtlicher Mikrodaten der Jahresabschlüsse," Statistische Diskussionsbeiträge, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, number 46, Apr.
• Irina Dietrich, 2011, "Die Ertragslage öffentlicher Unternehmen in Deutschland: Statistische Analyse amtlicher Mikrodaten der Jahresabschlüsse," Statistische Diskussionsbeiträge, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät, number 48, Apr.
• Batiz-Lazo, Bernardo & Noguchi, Masayoshi, 2011, "The disciplinary power of accounting-based regulation: the case of building societies, circa 1960," MPRA Paper, University Library of Munich, Germany, number 28374, Jan.
• Batiz-Lazo, Bernardo & Noguchi, Masayoshi, 2011, "Improving the system of internal control through regulation: cases of small-sized building societies, circa 1960," MPRA Paper, University Library of Munich, Germany, number 28564, Feb.
• Stamatiadis, Filippos & Eriotis, Nikolaos, 2011, "Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework," MPRA Paper, University Library of Munich, Germany, number 28816, Jan.
• Goagara, Daniel & Giurca Vasilescu, Laura, 2011, "The Liquidation - based on Evaluation and Accounting Information," MPRA Paper, University Library of Munich, Germany, number 29585, Mar.
• Eriotis, Nikolaos & Stamatiadis, Filippos & Vasiliou, Dimitrios, 2011, "Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation," MPRA Paper, University Library of Munich, Germany, number 30246, Mar.
• Ben Hamadi, Z. & Bonache, A.B. & Chapellier, Ph. & Mohammed, A., 2011, "Cultural contingency on the antecedents of the complexity of management accounting systems: Evidence from a meta-analysis of individual data," MPRA Paper, University Library of Munich, Germany, number 30268, Feb.
• Criveanu, Maria & Iacob, Constanta, 2011, "Role of management control in small and medium enterprises performance assurance," MPRA Paper, University Library of Munich, Germany, number 31159, May.
• Batiz-Lazo, Bernardo & Noguchi, Masayoshi, 2011, "Auditors and the supervision of retail finance: evidence from two small-sized building societies, 1976-1978," MPRA Paper, University Library of Munich, Germany, number 32193, Jul.
• Căpuşneanu, Sorinel/I & Cokins, Gary & Barbu, Cristian Marian, 2011, "The importance of activity-based costing method (ABC) In Romania's business environment changes," MPRA Paper, University Library of Munich, Germany, number 33152, May, revised 15 May 2011.
• Craigwell, Roland C & Elliott, Wayne A, 2011, "Loan loss provisioning in the commercial banking system of Barbados: practices and determinants," MPRA Paper, University Library of Munich, Germany, number 33426.
• Briciu, Sorin & Căpuşneanu, Sorinel/I, 2011, "The results account of the ABC method. The main source of underlining the performances of an entity," MPRA Paper, University Library of Munich, Germany, number 33982, Jul.
• Căpuşneanu, Sorinel/I & Barbu, Cristian Marian, 2011, "Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes," MPRA Paper, University Library of Munich, Germany, number 34729, Mar.
• Staszkiewicz, Piotr W., 2011, "Multi entry framework for financial and risk reporting," MPRA Paper, University Library of Munich, Germany, number 34903, Nov.
• Krishnankutty, Raveesh & Chakraborty, K. S., 2011, "Determinants of current ratios: a study with reference to companies listed in Bombay stock exchange," MPRA Paper, University Library of Munich, Germany, number 35063, Nov.
• Căpuşneanu, Sorinel/I & Topor, Dan & Rof, Letiţia Maria, 2011, "General implementation stages of the ABC method in the Small and Medium-Sized Enterprises," MPRA Paper, University Library of Munich, Germany, number 36218, Nov.
• Topor, Dan Ioan & Puţan, Alina & Căpuşneanu, Sorinel/I, 2011, "The role of management accounting in providing Information for making decision within an entity," MPRA Paper, University Library of Munich, Germany, number 36219, Dec.
• Choe, Chongwoo & Matsushima, Noriaki, 2011, "The Arm's Length Principle and Tacit Collusion," MPRA Paper, University Library of Munich, Germany, number 37295, Nov, revised 12 Mar 2012.
• Govori, Fadil, 2011, "Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë
  [Financial statements analysis: Users of financial ratios]," MPRA Paper, University Library of Munich, Germany, number 46707, Dec, revised 03 Apr 2013.
• Mohajan, Haradhan & Deb, Suman & Rozario, Steve, 2011, "Environmental accounting and the roles of economics," MPRA Paper, University Library of Munich, Germany, number 50687, Feb, revised 25 Aug 2011.
• Konchitchki, Yaniv, 2011, "Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices," MPRA Paper, University Library of Munich, Germany, number 52928, May.
• Nangia, Vinay Kumar & Agrawal, Rajat & Reddy, K. Srinivasa, 2011, "Business Valuation: Modelling Forecasting Hurdle Rate," MPRA Paper, University Library of Munich, Germany, number 60420, revised 2011.
• Pieter Buys, 2011, "Ontology and epistemology: a transcendental reflection on decision-usefulness as an accounting objective," South African Journal of Economic and Management Sciences, University of Pretoria, Faculty of Economic and Management Sciences, volume 14, issue 1, pages 92-108, March.
• Gintaras Černius, 2011, "Confusion Of Accounting Terminology In Lithuania," European Journal of Business and Economics, Central Bohemia University, volume 3, issue 0, pages 12-161:3, September, DOI: 10.12955/ejbe.v3i0.110.
• Saidjamol Mahmudov, 2011, "Financial Investment In The Republic Of Uzbekistan: Concept, Objectives, Accounting And Reporting," European Journal of Business and Economics, Central Bohemia University, volume 3, issue 0, pages 17-181:3, September, DOI: 10.12955/ejbe.v3i0.111.
• Viral V. Acharya & Peter DeMarzo & Ilan Kremer, 2011, "Endogenous Information Flows and the Clustering of Announcements," American Economic Review, American Economic Association, volume 101, issue 7, pages 2955-2979, December.
• Nadia Albu & Cătălin Nicolae Albu & Maria Mădălina Gîrbină & Maria Iuliana Sandu, 2011, "The Implications of Corporate Social Responsibility on the Accounting Profession: The Case of Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 13, issue 29, pages 221-234, February.
• Mateja Jerman & Gordana Ivankovič, 2011, "The Evolution Of Financial Standards For Small And Medium- Sized Entities "," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 58, pages 13-24, november.
• Diana Cozma Ighian, 2011, "Considerations On Applying Fair Value In Romania," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 58, pages 3-11, november.
• Costel Istrate, 2011, "Substance Over Form In A Romanian Book-Tax Approach," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 2011, pages 29-39, july.
• Stefano Azzali & Luca Fornaciari & Caterina Pesci, 2011, "The Value Relevance Of The Performance Of Listed Italian Companies Following The Introduction Of The Ias/Ifrs," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 2011, pages 3-18, july.
• Marilena Mironiuc & Ioan-Bogdan Robu & Mihaela-Alina Robu, 2011, """Going Concern"" And The Effects Of The Operational Cycle Management. An Empirical Study Concerning The Usage Of Financial Analysis For Obtaining Preliminary Proofs In The Task Of Financial Audit," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 2011, pages 41-53, july.
• Dmitri Mihailovici PARMAKLI & V. DOGA, 2011, "Cost-Effective Use Of Agricultural Land: A Case Study," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 7, pages 149-156, May.
• Costel ISTRATE, 2011, "Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 8, pages 43-61, December.
• Ionut Octavian Serban, 2011, "Analisys Of Labour Market And Unemployment In Romania From 2007 To 2010," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 39, pages 1-5.
• Assoc. Prof. Victoria Firescu Ph. D, Prof. Jenica Popescu Ph. D, 2011, "The Contribution Of Cash Flow Indicators In Terms Of Information To The Company Performance Analysis," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 4, issue 39, pages 166-173, May.
• Carmen Voinescu (Clapan) Ph. D Student & Assoc. Prof. Apostolos Apostolou, 2011, "The Contribution Of Public Relations In Tourism Enterprises," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 39, pages 253-260, May.
• Ec. Beleţu Elena Cristina, Ph.D. Student, 2011, "Performance Study On National Forest Administration Romsilva Based On Traditional Indicators," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 4, issue 39, pages 72-80, May.
• Marioara Avram, 2011, "Considerations On The Practical Application Of International Auditing Standards Regarding The Environment Of Control," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 1-7.
• Cerasela Pîrvu & Anca Mehedin?u & Cristian Pîrvu, 2011, "Analysis And Prognosis Of Costs - Support In Making Decisions," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 100-113.
• Mihaela Popa, 2011, "Optimization Of Fiscal Costs Inromania’S Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 114-121.
• Maria Sandu, 2011, "The Accountant And Fiscal Point Of View On The Depreciation And The Adjustments For The Depreciation Of Tangible Assets," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 122-133.
• Oana Staiculescu, 2011, "Quality – A Global Priority Even In The Context Of The World Economic Crisis," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 138-143.
• Valeriu Brabete, 2011, "Delimitation And Interferences Regarding The Accounting Models Related To The Change Of Assets Destination," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 14-21.
• Ecaterina Surupaceanu, 2011, "Alternative Conceptual And Determinations Of The Cost Of Capital," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 144-151.
• Ecaterina Surupaceanu, 2011, "Firm Performance In The Context Of International Regulations," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 152-157.
• Marian Taicu, 2011, "Views On The Application Of Cost Calculation Methods Based On The Constant Ratio Principle In The Bakery Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 158-165.
• George Calota & Nicolae-Cristian Juscu, 2011, "The Results Of Practical Application Of Fs And D Methods For Evaluating The Effectiveness Of Management System Of Financial Control In The Joint Stock Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 22-31.
• Camelia Constantin, 2011, "Limits Of Traditional Methods Of Cost Calculation And Ways To Improve Them In Fruit And Vegetable Canning Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 32-35.
• Marioara Avram & Mihaela Dutescu & Liliana Puican, 2011, "The Importance Of Accounting Information Quality In The Performance Of Statutory Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 50-55.
• Mihaela Andreea Nastasie, 2011, "Particularities Regarding Pay System In France," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 96-99.
• Daniel Goagara & Sorinel Domnisoru & Sorin Vînatoru, 2011, "Assessment And Accounting Informationspecificto Combinationof Entities, Inthecurrent Economiccontext," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 64-69.
• Constanta Iacob & Maria Criveanu & Oana Staiculescu, 2011, "Measuring The Impact Of Creative Management Control On The Smes And Free Enterprises (Professions) Performances," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 76-83.
• Cristiana Bogdanoiu, 2011, "Directions To Improve Management Accounting And Cost Calculations In Food Industry Of Manufacturing Dairy Products," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 8-13.
• Ion Ionescu, 2011, "Possibilities To Increase The Public Transport Efficiency In R.A.T. Craiova," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 84-91.
• Madalina Mihaila, 2011, "Costs Control In Energy Field," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 92-95.
• Leti?ia Maria Rof, 2011, "Kaizen Costing Method And Its Role In The Management Of An Entity," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 16, pages 104-109, April.
• Daniela Vitan, 2011, "Financial Reporting In Public Institutions And Non-Financial Entities. Similarities And Differences," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 16, pages 27-34, April.
• Iuliana Cenar, 2011, "The Approach To Pension Plans Through The Establishment Of Accounting Postulate," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 16, pages 43-48, April.
• Sorin-Constantin Deaconu, 2011, "Accounting Treatments Related To Accommodation And Complementary Services Provided By A Hotel Unit In Romania," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 17, pages 41-46, November.
• Sorinel Domniºoru & Oana Gherghinescu & Daniel Goagãrã, 2011, "Sequence Of Sales Records Workflow," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 17, pages 51-59, November.
• Stanculescu Mimi-Florina, 2011, "Financial Accounting And Business Management System In Process Of Converge Unique European Currency," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 17, pages 60-62, November.
• Iuliana Cenar, 2011, "Financial Reporting In Education Institutions The Implications Of The Transition To Accrual Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 13, pages 1-2.
• Dana Simona Gherai & Diana Elisabeta Balaciu, 2011, "From Creative Accounting Practices And Enron Phenomenon To The Current Financial Crisis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 13, pages 1-3.
• Nicolae Todea & Ionela Cornelia Stanciu & Ana Maria JoldoÅŸ (Udrea), 2011, "Environmental Audit, A Possible Source Of Information For Financial Auditors," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 13, pages 1-7.
• Carmen Giorgiana Bonaci & Adriana Tiron Tudor, 2011, "Fair Value Empirical Studies: An Overview On Acconting Research Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-1.
• Florin Mihai & Constantin Groza December & Aldescu (Iacob) Elena-Oana, 2011, "Using Web Technology To Improve The Accounting Of Small And Medium Enterprises. An Academic Approach To Implementation Of Ifrs," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-11.
• LuminiÅ£a Rus & Mariana FarcaÅŸ, 2011, "The Composition And Structure Of Financial Reporting - Similarities And Differences In The Case Of Air Transport Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-13.
• Dan Topor & Ioana Dorin & Alina PuÅ£an, 2011, "The Role Of Cost Information In Decision-Making. Case Study," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-15.
• Sorin Briciu & Sorinel CăpuÅŸneanu, 2011, "The Increase Of Performance Of An Entity By The Conversion Of The Hidden Costs," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-2.
• Iuliana Cenar, 2011, "Accounting Policies And Treatments Of Contingent Assets And Liabilities In Public Institutions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-5.
• Alexandra Corlaciu & Adriana Tiron Tudor, 2011, "Related Party Transactions - Overview," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-6.
• Ioana-Maria Dragu & Adriana Tiron Tudor, 2011, "Developing An Econometric Model For Measuring The Evolution Of Information Disclosure - Ias 23 Borrowing Costs -," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-8.
• Renata DYLAG & Malgorzata KUCHARCZYK, 2011, "Recognising Revenue from the Construction of Real Estate in Financial Statements of Developers in Poland," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 1, pages 25-42, March.
• Maria MANOLESCU & Aureliana-Geta ROMAN & Mihaela MOCANU, 2011, "Corporate Governance in Romania: from Regulation to Implementation," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 1, pages 4-24, March.
• Catalin Nicolae ALBU & Nadia ALBU & Szilveszter FEKETE PALI-PISTA & Dan CUZDRIOREAN VLADU, 2011, "The Power and the Glory of Big 4: A Research Note on Independence and Competence in the Context of IFRS Implementation," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 1, pages 43-54, March.
• Paul DIACONU & Nicoleta COMAN & Catalina GORGAN & Vasile GORGAN & Codrina SANDRU, 2011, "The Needs of the Financial Labour Market in Romania and the Answer of the Local Universities to This Social Demand," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 1, pages 55-73, March.
• Ramona LAPTES, 2011, "A Fresco of the First Financial Reporting Attempts in Romania: The Period 1837-1920," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 1, pages 74-92, March.
• David ALEXANDER & Catalin Nicolae ALBU, 2011, "Introduction to the Special Issue on “National Perspectives on International Accounting Harmonization”," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 2, pages 102-105, June.
• Vicky COLE & Joel BRANSON & Diane BREESCH, 2011, "The illusion of comparable European IFRS financial statements. Beliefs of auditors, analysts and other users," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 2, pages 106-134, June.
• Adela DEACONU & Anuta BUIGA, 2011, "Accounting and the Environmental Factors - an Empirical Investigation in Post-Communist Romania," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 2, pages 135-168, June.
• Razvan V. MUSTATA & Szilveszter FEKETE & Dumitru MATIS & Carmen Giorgiana BONACI, 2011, "Motivating Accounting Professionals in Romania. Analysis after Five Decades of Communist Ideology and Two Decades of Accounting Harmonization," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 2, pages 169-201, June.
• Karol Marek KLIMCZAK, 2011, "Market Reaction to Mandatory IFRS Adoption: Evidence from Poland," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 2, pages 228-248, June.
• Simona CATUOGNO & Alessandra ALLINI, 2011, "Multiple Evaluation Options & Comparability: Equity Investments in Italy and Spain," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 2, pages 249-274, June.
• Deborah BRANSWIJCK & Stefanie LONGUEVILLE & Patricia EVERAERT, 2011, "The Financial Impact of the Proposed Amendments to IAS 17: Evidence from Belgium and the Netherlands," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 2, pages 275-294, June.
• Sotirios KARATZIMAS & Stella ZOUNTA & Vagia KYRIAKIDOU, 2011, "Impacts and Changes in the Accounting Policies after the IAS Adoption: A Comparison between the Manufacturing and the Commercial Sector in Greece," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 3, pages 302-317, September.
• Mihaela IONASCU, 2011, "Properties of Analysts’ Forecasts for Romanian Listed Companies: How Much Do Firm-Specific Factors Matter?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 3, pages 318-325, September.
• Victor-Octavian MULLER, 2011, "Value Relevance of Consolidated Versus Parent Company Financial Statements: Evidence from the Largest Three European Capital Markets," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 3, pages 326-350, September.
• Madalina DUMITRU & Daniela Artemisa CALU & Catalina GORGAN & Adriana CALU, 2011, "A Historical Approach of Change in Management Accounting Topics Published in Romania," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 3, pages 375-396, September.
• Cemal Elitas & Feyyaz Yildiz & Mustafa Uc, 2011, "Environment Of Accouting Science: A Comparative Between Anglo-Saxon And Continent Europe," Anadolu University Journal of Social Sciences, Anadolu University, volume 11, issue 2, pages 1-18, May.
• Ion CROITORU & Emilia VASILE & Nicoleta Adriana GHERGHELAS, 2011, "Functional And Procedural Complementarity Between “Internal Audit” And “Public Internal Audit”," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 1, issue 6(21), pages 33-42, March.
• Mihaela IONA?CU, 2011, "Financial Disclosure Of Listed Romanian Companies And Analysts' Forecast Accuracy: An Exploratory Research," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 1, issue 6(21), pages 50-56, March.
• Younes H. AKLE, 2011, "Financial Reporting Timeliness In Egypt: A Study Of The Legal Framework And Accounting Standards," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 1, issue 6(21), pages 81-91, March.
• Mariana MAN & Ioan Constantin DIMA & Valentina MINEA, 2011, "Accounting And Fiscal Policies Regarding The Treatment Of Assets’ Depreciation – National And International," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 30, issue 2(22), pages 32-48, June.
• Aurelia GRIGORE & Mariana RADU, 2011, "Towards An Operational And Foreseeable Administration Accounting," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 30, issue 2(22), pages 73-80, June.
• Younes H. AKLE, 2011, "The Relationship Between Corporate Governance And Financial Reporting Timeliness For Companies Listed On Egyptian Stock Exchange “An Empirical Study”," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 30, issue 2(22), pages 81-90, June.
• Younes H. AKLE, 2011, "The Relationship Between Financial Reporting Timeliness And Attributes Of Companies Listed On Egyptian Stock Exchange "An Empirical Study"," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 23, issue 3, pages 83-103, september.
• Lucian MUNTEANU, 2011, "Cost Of Equity, Financial Information Disclosure, And Ifrs Adoption: A Literature Review," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 24, issue 4, pages 67-80, december.
• Mihai Deju, 2011, "Consolidated Financial Statements – in IAS 27 perspective," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 16-17.
• Daniela Postolache (Males), 2011, "Accounting Practice and Intelligent Technologies," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 16-17.
• Aristita Rotila, 2011, "Cash Advance Accounting: Accounting Regulations and Practices," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 16-17.
• Florentin - Emil Tanasa & Doina Prodan (Palade), 2011, "Similarities and disparities between Romanian individual and consolidated financial group statements," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 16-17.
• Roberto Nicastro & Franco Tutino, 2011, "Italian banks’ profitability: improvement strategies, business models, constraints," BANCARIA, Bancaria Editrice, volume 9, pages 02-22, September.
• Maria Luisa Giachetti, 2011, "Italian banks’ trend in the first half of 2011," BANCARIA, Bancaria Editrice, volume 12, pages 00, December.
• Nicholas Apergis & John Sorros, 2011, "Long-Term Debt and the Value of the Firm,Evidence from International Listed Manufacturing Firms," Review of Economics & Finance, Better Advances Press, Canada, volume 1, pages 60-72, February.
• Pieter Buys & Danie Schutte, 2011, "The Impact Of The Statement Of Gaap For Sme’S In South Africa," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Danie Schutte & Pieter Buys, 2011, "An Analysis Of Sme Financial Statements After The Adoption Of Ifrs For Smes A South African Case Study," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Daniel Pérez & Vicente Salas-Fumás & Jesús Saurina, 2011, "Do dynamic provisions reduce income smoothing using loan Loss provisions?," Working Papers, Banco de España, number 1118, Sep.
• Mirko Andrić & Kristina Mijić & Dejan Jakšić, 2011, "Financial Reporting and Characteristics of Impairment of Assets in Republic of Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 56, issue 189, pages 101-116, April – J.
• Fernando Caio Galdi & Rodrigo Falco Lopes, 2011, "Equity Valuation and Accounting Numbers: Applying Zhang (2000) and Zhang and Chen (2007) models to Brazilian Market," Brazilian Review of Finance, Brazilian Society of Finance, volume 9, issue 1, pages 131-157.
• Michel Aglietta, 2011, "Risque systémique et politique macroprudentielle : une nouvelle responsabilité des banques centrales," Revue d'économie financière, Association d'économie financière, volume 0, issue 1, pages 193-204.
• Rainer Niemann, 2011, "Asymmetric Taxation and Performance-Based Incentive Contracts," CESifo Working Paper Series, CESifo, number 3363.
• Rúben Miguel Torcato Peixinho, 2011, "Do analysts know but not say? The case of going-concern opinions," CEFAGE-UE Working Papers, University of Evora, CEFAGE-UE (Portugal), number 2011_09.
• Rúben Miguel Torcato Peixinho, 2011, "Are analysts misleading investors? The case of goingconcern opinions," CEFAGE-UE Working Papers, University of Evora, CEFAGE-UE (Portugal), number 2011_22.
• Nara Medianeira Stefano, 2011, "Gerenciamento De Custos Em Pequenas Empresas Prestadoras De Servico Utilizando O Activity Based Costing (Abc)," Estudios Gerenciales, Universidad Icesi.
• Gabriel Rueda Delgado, 2011, "Contabilidad para la equidad y la inclusión social: propuestas para una investigación interdisciplinaria a largo plazo," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Patricia González González & Tatiana Berm�dez Rodr�guez, 2011, "Gerenciando intangibles en empresas de software aplicando el proceso de análisis por jerarquías y el cuadro de mando integral," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• John Trujillo Trujillo & Nelson �lvarez Mar�n, 2011, "Intercambio y mercado en el pensamiento de max weber," Revista Semestre Económico, Universidad de Medellín.
• Claudia Gómez Ramírez, 2011, "Conceptos estratégicos para agencias de relaciones públicas en Colombia," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Joseph Tham & Ignacio Velez Pareja & James Kolari, 2011, "Analytical Solution for Optimal Capital Structure in Perpetuities," Proyecciones Financieras y Valoración, Master Consultores, number 7857, Jan.
• Ignacio V√©lez & Ricardo D√°vila, 2011, "Herramientas de Proyecciones y Proyecciones de los Estados Financieros," Proyecciones Financieras y Valoración, Master Consultores, number 8047, Feb.
• Ignacio V√©lez & Ricardo D√°vila, 2011, "Working Capital Management and Financial Planning (Administraci√≥n del Capital de Trabajo y Planeaci√≥n Financiera) (Spanish)," Proyecciones Financieras y Valoración, Master Consultores, number 8049, Feb.
• Ignacio V√©lez & Ricardo D√°vila, 2011, "Introduction to Financial Management (Introducci√≥n a la Gerencia Financiera) (Spanish)," Proyecciones Financieras y Valoración, Master Consultores, number 8050, Feb.
• Ignacio V√©lez & Ricardo D√°vila, 2011, "Relationships with Shareholders and Creditors Financial Leverage (Relaciones con Accionistas y Acreedores. Apalancamiento Financiero) (Spanish)," Proyecciones Financieras y Valoración, Master Consultores, number 8051, Feb.
• Ignacio V√©lez & Ricardo D√°vila, 2011, "Break-Even Analysis and Operating Leverage (An√°lisis De Punto De Equilibrio Y Apalancamiento Operativo - in Spanish)," Proyecciones Financieras y Valoración, Master Consultores, number 8052, Feb.
• Ignacio V√©lez Pareja & Felipe Mejia-Pelaez & James W. Kolari, 2011, "Optimal Capital Structure for Finite Cash Flows," Proyecciones Financieras y Valoración, Master Consultores, number 8229, Mar.
• Rafael Yesid Salas Perez & Juan David Gutierrez & Ignacio Velez Pareja, 2011, "Valor De Los Ahorros En Impuestos Por Deuda En Colombia: Un Estudio Emp√≠rico," Proyecciones Financieras y Valoración, Master Consultores, number 9263, Jul.
• DeMarzo, Peter & Acharya, Viral & Kremer, Ilan, 2011, "Endogenous Information Flows and the Clustering of Announcements," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 8680, Dec.
• Delaney, L. & Thijssen, J., 2011, "Valuing voluntary disclosure using a real options approach," Working Papers, Department of Economics, City St George's, University of London, number 11/06.
• Casta, Jean-François (ed.), 2011, "Valorisation et reporting du goodwill : enjeux théoriques et empiriques," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/8007.
• Gheorghe Lepadatu, 2011, "The ways of perfection managerial accounting and cost calculation," The Annals of Dimitrie Cantemir Christian University. Economy, Commerce and Tourism Series, Faculty of Management in Tourism and Commerce Bucharest, "Dimitrie Cantemir" Christian University, Bucharest, Romania, volume 3, issue 1, pages 49-54, June.
• Vasile Bleotu, 2011, "Computation and analysis of deviations from cost reports," The Annals of Dimitrie Cantemir Christian University. Economy, Commerce and Tourism Series, Faculty of Management in Tourism and Commerce Bucharest, "Dimitrie Cantemir" Christian University, Bucharest, Romania, volume 3, issue 1, pages 55-62, June.
• Doina Maria Tilea, 2011, "The cost-benefit analysis in the management of it projects," The Annals of Dimitrie Cantemir Christian University. Economy, Commerce and Tourism Series, Faculty of Management in Tourism and Commerce Bucharest, "Dimitrie Cantemir" Christian University, Bucharest, Romania, volume 3, issue 1, pages 63-69, June.
• Emil LUNGEANU & Constantin AFANASE, 2011, "References on the Study and Research of Public External Operational Audit of Structural Non-reimbursable Funds an Epistemological Approach," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 77-84.
• Angèle Renaud, 2011, "L’articulation des indicateurs environnementaux entre contrôle diagnostic et contrôle interactif. Le cas d’une entreprise française de vins et spiritueux," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1110601, Jun.
• Jamal Barzegari Khanagha, 2011, "Value Relevance of Accounting Information in the United Arab Emirates," International Journal of Economics and Financial Issues, Econjournals, volume 1, issue 2, pages 33-45, June.
• Jones, Stewart & Finley, Aimee, 2011, "Have IFRS made a difference to intra-country financial reporting diversity?," The British Accounting Review, Elsevier, volume 43, issue 1, pages 22-38, DOI: 10.1016/j.bar.2010.10.004.
• Setia-Atmaja, Lukas & Haman, Janto & Tanewski, George, 2011, "The role of board independence in mitigating agency problem II in Australian family firms," The British Accounting Review, Elsevier, volume 43, issue 3, pages 230-246, DOI: 10.1016/j.bar.2011.06.006.
• Bugeja, Martin, 2011, "Takeover premiums and the perception of auditor independence and reputation," The British Accounting Review, Elsevier, volume 43, issue 4, pages 278-293, DOI: 10.1016/j.bar.2011.08.005.
• Truong, Cameron, 2011, "Post-earnings announcement abnormal return in the Chinese equity market," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 21, issue 5, pages 637-661, DOI: 10.1016/j.intfin.2011.04.002.
• Chudek, Mark & Truong, Cameron & Veeraraghavan, Madhu, 2011, "Is trading on earnings surprises a profitable strategy? Canadian evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 21, issue 5, pages 832-850, DOI: 10.1016/j.intfin.2011.06.004.
• Feng, Mei & Ge, Weili & Luo, Shuqing & Shevlin, Terry, 2011, "Why do CFOs become involved in material accounting manipulations?," Journal of Accounting and Economics, Elsevier, volume 51, issue 1-2, pages 21-36, February.
• Comprix, Joseph & Muller, Karl A., 2011, "Pension plan accounting estimates and the freezing of defined benefit pension plans," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 115-133, DOI: 10.1016/j.jacceco.2010.06.003.
• Chen, Shuping & Matsumoto, Dawn & Rajgopal, Shiva, 2011, "Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 134-150, DOI: 10.1016/j.jacceco.2010.10.006.
• Cain, Matthew D. & Denis, David J. & Denis, Diane K., 2011, "Earnouts: A study of financial contracting in acquisition agreements," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 151-170, DOI: 10.1016/j.jacceco.2010.05.001.
• Zhang, Huai & Zheng, Liu, 2011, "The valuation impact of reconciling pro forma earnings to GAAP earnings," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 186-202, DOI: 10.1016/j.jacceco.2010.07.001.
• Berger, Philip G., 2011, "Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 204-218, DOI: 10.1016/j.jacceco.2011.01.001.
• Feng, Mei & Ge, Weili & Luo, Shuqing & Shevlin, Terry, 2011, "Why do CFOs become involved in material accounting manipulations?," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 21-36, DOI: 10.1016/j.jacceco.2010.09.005.
• Kross, William J. & Ro, Byung T. & Suk, Inho, 2011, "Consistency in meeting or beating earnings expectations and management earnings forecasts," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 37-57, DOI: 10.1016/j.jacceco.2010.06.004.
• Choudhary, Preeti, 2011, "Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 77-94, DOI: 10.1016/j.jacceco.2010.09.004.
• Ng, Jeffrey, 2011, "The effect of information quality on liquidity risk," Journal of Accounting and Economics, Elsevier, volume 52, issue 2, pages 126-143, DOI: 10.1016/j.jacceco.2011.03.004.
• Bhat, Gauri & Frankel, Richard & Martin, Xiumin, 2011, "Panacea, Pandora's box, or placebo: Feedback in bank mortgage-backed security holdings and fair value accounting," Journal of Accounting and Economics, Elsevier, volume 52, issue 2, pages 153-173, DOI: 10.1016/j.jacceco.2011.06.002.