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

2010

• 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, IZA Network @ LISER, 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 Neighboring Areas Argentina," 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.
• Bostan Ionel & Grosu Veronica & Iancu Eugenia, 2010, "The Evolutiontion Of The International Accounting Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1445-1450, May.
• Botea Elena Mihaela & Sahlian Daniela Nicoleta, 2010, "Evolution and Tendencies Concerning the Romanian Insurance Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1451-1456, May.
• Budacia Lucian Constantin Gabriel, 2010, "The Views of Accounting – Management Relation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1469-1472, May.
• Bulgariu Catalin & Costuleanu Carmen Luiza & Calistru Roxana Angela, 2010, "Quality Control of Accounting Information Provided by Annual Financial Statements," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1478-1482, May.
• Cozma Ighian Diana & Nistor Cristina Silvia, 2010, "Fair value assessment – valences and limitations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1504-1509, May.
• Cretu Laura, 2010, "Lean accounting, a new global approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1510-1515, May.
• Ph.D Student Dragu Gabi Georgiana, 2010, "The Accounting Image of Public Entities from the Perspective of Suplliers-Users of Accounting Information Local Public Administration Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1564-1569, May.
• Ducu Corina & Ioneci Mihaela & Enache Tasica Daniela, 2010, "The Relationship Between Environmental Accounting and Sustainable Development," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1570-1572, May.
• PhD. ec. Dumitrean Ioan, 2010, "The Leasing – Source of Financing Investments. Modern Forms of Leasing Contracts," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1573-1578, May.
• Ene Dumitru, 2010, "New Approaches of Cost Calculation and Impact on Performance in The Furniture Industry, XXI Century Perspective," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1582-1587, May.
• Gadau Liana, 2010, "Searching for the Unique Conceptual Accounting Framework. The IASB Conceptual Framework Versus the FASB Conceptual Framework," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1593-1597, May.
• Georgescu Cristina Elena & Asalos Nicoleta, 2010, "The Use of Cash-Flow Statement for Decision-Making," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1598-1601, May.
• Georgescu Maria - Andrada, 2010, "Leasing, a Solution to Credit Rationing," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1602-1607, May.
• Lupu Diana Viorica & Calistru Roxana Angela, 2010, "Rules of Valuation and Presentation of Assets in Balance Sheets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1665-1669, May.
• Mihalache Anita & Salagean Liana, 2010, "Case Study on the Importance of Pertinent Costs in the Decision Making Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1685-1688, May.
• Mihalache Arsenie-Samoil, 2010, "Intangible Capital Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1689-1694, May.
• Mihalache Arsenie-Samoil, 2010, "The Impact of Using New Information Technologies on Accounting Organizations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1695-1699, May.
• Mitea Neluta & Sarac Aldea Laura, 2010, "Does the Model of Evaluation Based on Fair Value Answer the Requests of Financial Information Users?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1700-1705, May.
• Mitran Paula Cornelia & Bebeselea Mihaela, 2010, "Cash flows management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1706-1709, May.
• Prof.univ.dr. Victor Munteanu & Lector univ.dr Marilena Zuca & Lector univ.dr. Alice Tînta, 2010, "Materiality – Precondition or Consequence of Applying Professional Reasoning in Preparing and Presenting Financial Statements," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1721-1725, May.
• Professor Traian Nicolae, Ph.D., 2010, "Impairment of assets - between regulation and deregulation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1744-1749, May.
• Ph D Professor Nicolaescu Cristina & Ph D Lecturer Pantea Mioara Florina, 2010, "Present and future of the accountant in the Romanian economic environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1756-1760, May.
• Ph D Professor Nicolaescu Cristina & Ph D Lecturer Tagaduan Diana, 2010, "Measuring social firm performance by accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1761-1764, May.
• Paliu-Popa Lucia & Ecobici Nicolae & Dina Ionela-Claudia, 2010, "Accounting Models Regarding the Transactions of Inward Processing of Goods," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1771-1776, May.
• Mihaela – Cosmina Petre & Cristina Bunea Bontas, 2010, "International Development Concerning Classification and Evaluation of Financial Instruments," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1788-1792, May.
• Petroianu Grazia - Oana & Petre Mihaela - Cosmina, 2010, "The Accounting Activity – a Basic Element in the Strategic Management of an Organization," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1793-1797, May.
• Mihai Rebiga, 2010, "Evolutions and Implications of the Convergence Indicators in Romania's Crisis Damaged Economy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1813-1818, May.
• Rotila Aristita & Enachi Mihaela, 2010, "Study on the Application of the Accounting Regulations by the Economic Agents from Romania – Issues Concerning the Disclosure of Additional Information in the Explanatory Notes to the Financial Statements," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1825-1830, May.
• Prof. Univ. Dr. Ruse Elena, 2010, "Extending the Cost Calculation by Allocating Fixed Expeditures Using the Direct-Costing Method," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1831-1834, May.
• Lector univ.dr. Tinta Alice & Prof.univ.dr. Munteanu Victor & Lector univ.dr. Zuca Marilena, 2010, "Possibilities to Improve the Quality of Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1859-1865, May.
• Tulvinschi Mihaela, 2010, "The Role Of The Accounting And Audit Standards In The Globalization Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1865-1871, May.
• Prof. Univ. Dr. Elena Ruse, 2010, "The Balance Point’s Role In The “Cost-Volume-Profit” Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1912-1916, May.
• Codreanu Diana-Elena & Popa Ionela & Marin Camelia, 2010, "Application Integration - Financial Accounting Model in Applications Enterprise Resource Planning," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 592-595, May.
• Gâdau Liana, 2010, "The Statement of Changes in Equity and Financial Performance. The Necessity of a Global Performance Situation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 246-249, October.
• Georgescu Cristina Elena, 2010, "Trends of Accounting Information Use for Managerial Decisions Making," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 250-254, October.
• Ionescu Iancu Octavian & Mocanu Mihaela & Turlea Eugeniu, 2010, "The Importance of Auditor’s Professional Judgement in a Global Economy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 380-383, October.
• Manea Ioana Livia & Popa Ioana-Anda, 2010, "Joint Ventures – An Alternative and Efficient Form of Economic Organisation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 440-444, October.
• Mitea Neluta, 2010, "The Accounting Profession – Guilty or Victim During the Current Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 482-487, October.
• Mitea Neluta & Vlad Costica, 2010, "Unity and Uniqueness in the Accounting Profession," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 488-493, October.
• Petroianu Grazia – Oana, 2010, "The Role of Accountancy and of the Expert Accountant within the Framework of Present International Economic Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 633-637, October.
• Socea Alexandra-Daniela, 2010, "The Accountancy Profession in the Context of Global Financial Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 731-737, October.
• Socea Alexandra-Daniela, 2010, "The Balance Sheet and the Financial Position of the Enterprise," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 738-743, October.
• Botea Elena Mihaela & Stanila Oana Georgiana & SSahlian Daniela Nicoleta, 2010, "Accounting for Fair Value Headging," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 75-79, October.
• Botea Elena Mihaela & Stanila Oana Georgiana & SSahlian Daniela Nicoleta, 2010, "Actuarial Accounting – the New Dimension of Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 80-85, October.
• Varzaru Anca Antoaneta & Varzaru Mihai, 2010, "New Paradigms of Management Control," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 828-831, October.
• Professor Traian Nicolae, Ph.D., 2010, "Aspects on improving the financial reporting framework," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1750-1755, May.
• Fabio Monteduro & Alessandro Hinna & Giacomo Boesso, 2010, "Governance and value creation in grant-giving foundations," "Marco Fanno" Working Papers, Dipartimento di Scienze Economiche "Marco Fanno", number 0117, May.
• Ljubica Gajic & Ivana Medved, 2010, "Financial segment reporting in the function of building a motivation and rewarding system," Business and Economic Horizons (BEH), Prague Development Center, volume 2, issue 2, pages 67-74, July.
• Jeno Beke, 2010, "Business and economic aspects of accounting standardization in Hungary," Business and Economic Horizons (BEH), Prague Development Center, volume 2, issue 2, pages 82-88, July.
• Joong-Seok Cho, 2010, "The information content of SFAS No 131 interim segment reporting," Business and Economic Horizons (BEH), Prague Development Center, volume 3, issue 3, pages 73-82, October.
• Jeno Beke, 2010, "Business Management By International Accounting Standards," Perspectives of Innovation in Economics and Business (PIEB), Prague Development Center, volume 6, issue 3, pages 87-90, October.
• Mihai-Dorel Jurchescu & Nătăliţa-Mihaela Lesconi-Frumuşanu, 2010, "Internal Audit Comparative Analysis - Management Control Concepts," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 10, issue 1, pages 129-136.
• Nicoleta Radneantu & Emilia Gabroveanu & Roxana Stan, 2010, "From Traditional Accounting To Knowledge Based Accounting Organizations," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 10, issue 1, pages 307-318.
• Tatiana Uţa & Narcisa Coman (Andrei-Coman), 2010, "Accounting Public Institutions From Classic To Modern," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 10, issue 1, pages 363-370.
• Georgeta-Mihaela Zaharia (Crivac) & Tatiana Uţa & Adriana Vasilescu (Gheorghita), 2010, "Those Issues And Management Accounting Principles In The Organization Entities Milk Industry," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 10, issue 1, pages 371-378.
• Nicolae Ecobici & Lucia Popa-Paliu & Ionela-Claudia Dina, 2010, "Tax And Accounting Implications Of The Use Of Special Charge Scheme For Second-Hand Goods To The Pawn Shops In Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 10, issue 2, pages 137-148.
• Dorel Mateş & Gheorghe Claudiu Feies, 2010, "The Necessity Of Accounting Information In The Management Of The Communitarian Services Of Public Utilities," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 10, issue 3, pages 225-234.
• Luminiţa Rus, 2010, "Basic And Alternative Rules In Evaluation Of Tangible And Intangible Assets," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 10, issue 3, pages 273-282.
• Valentin Ioan Uşurelu & Mioara Marin (Nedelcu) & Alina Elena Danailă (Andrei) & Daniela Loghin, 2010, "Accounting Ethics - Responsibility Versus Creativity," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 10, issue 3, pages 349-356.
• Iuliana Cenar, 2010, "The Financial - Accounting Image For The Public Benefits Of Retirement," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 10, issue 3, pages 51-60.
• Cristina Mihaela Nagy & Viorel Trif & Bogdan Cotleţ, 2010, "Accounting Treatments For Financing Entities," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 10, issue 4, pages 225-232.
• Maria Buşe, 2010, "Premises Of The Quality Management In Education," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 10, issue 4, pages 27-40.
• Silvia Samara, 2010, "Options For The Assessment Of Items Of Financial Statements At National, European And International Level," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 10, issue 4, pages 297-308.
• Viorel Trif & Cristina Mihaela Nagy & Bogdan Cotleţ, 2010, "Commercial Fund, Recognition And Assessment," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 10, issue 4, pages 355-362.
• Ana Maria Bandeira, 2010, "Valorização de activos intangíveis resultantes de actividades de I&D," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 359, Feb.
• Ana Maria Bandeira & Óscar Afonso, 2010, "Value of intangibles arising from R&D activities," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 372, Apr.
• Christian Calmès & Denis Cormier & Francois Racicot & Raymond Théoret, 2010, "Accruals, Investment and Errors-in-Variables," RePAd Working Paper Series, Département des sciences administratives, UQO, number UQO-DSA-wp012010, Jan.
• Christian Calmès & Denis Cormier & Francois Racicot & Raymond Théoret, 2010, "Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals," RePAd Working Paper Series, Département des sciences administratives, UQO, number UQO-DSA-wp012011, Sep.
• Asuaga, Carolina & Peombo, Carina, 2010, "Los Museos y el Cuadro de Mando Integral: Una adaptación de la perspectiva del cliente
  [Museums and Balanced Scorecard: An customer perspective adaptation]," MPRA Paper, University Library of Munich, Germany, number 105689, Jun.
• Gallardo Ramiro, M V & Hernández Gañán, S, 2010, "El estado de cambios en el patrimonio neto
  [Statement of changes in equity]," MPRA Paper, University Library of Munich, Germany, number 23367, Jun.
• Gallardo Ramiro, M V & Hernández Gañán, S, 2010, "El estado de cambios en el patrimonio neto
  [Statement of changes in equity]," MPRA Paper, University Library of Munich, Germany, number 23460, Jun.
• Malki, Elli, 2010, "Guidelines for the preparation of budgets in not-for-profit organizations," MPRA Paper, University Library of Munich, Germany, number 24912, Aug.
• Marini, Giovanni, 2010, "An Application of Constant Market Share Analysis for the Study of Firm Profitability," MPRA Paper, University Library of Munich, Germany, number 25814, Sep.
• Căpuşneanu, Sorinel/I & Barbu, Cristian Marian, 2010, "Transversal reorganization analysis of small and midsized enterprises of Romania," MPRA Paper, University Library of Munich, Germany, number 26255, Apr.
• Căpuşneanu, Sorinel/I & Martinescu (Oprea), Dana Maria/G, 2010, "Itinerary implementation of an environmental management system and its benefits," MPRA Paper, University Library of Munich, Germany, number 26389, Apr.
• Cuzman, Ioan & Dima, Bogdan & Dima (Cristea), Stefana Maria, 2010, "IFRSs for financial instruments, quality of information and capital market’s volatility: an empirical assessment for Eurozone," MPRA Paper, University Library of Munich, Germany, number 27167.
• Dima (Cristea), Stefana Maria & David, Delia & Păiuşan, Luminiţa, 2010, "Specific features of Islamic accounting and cultural paradigm," MPRA Paper, University Library of Munich, Germany, number 27174, Jun.