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

• Kaya, Devrimi, 2010, "Aufnahme eines persönlich haftenden Gesellschafters bei einer GmbH & Co. KG zur Vermeidung der Offenlegung des Jahresabschlusses nach HGB," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2010-1.
• Henselmann, Klaus & Klein, Martin & Raschdorf, Florian, 2010, "Prognoseeignung des Prognoseberichts? Eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED Management Commentary," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2010-2.
• Henselmann, Klaus & Schrenker, Claudia & Schneider, Sebastian, 2010, "Unternehmensbewertung für erbschaft- und schenkungsteuerliche Zwecke: Anwendung verschiedener Bewertungsmethoden im Vergleich," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2010-3.
• Henselmann, Klaus & Gutbier, Manuel, 2010, "Probleme des Insolvenzplanverfahrens," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2010-4.
• Henselmann, Klaus & Klein, Martin & Wiese, Maren, 2010, "IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2010-6.
• Cascino, Stefano & Gassen, Joachim, 2010, "Mandatory IFRS adoption and accounting comparability," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2010-046.
• Kaminski, Ingo, 2010, "Grundlagen und aktuelle Entwicklungen der digitalen Betriebsprüfung," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 02-10-008.
• Rizayev Nurbek Kadirovich, 2010, "Intellectual Property: Accounting And Reporting," European Journal of Business and Economics, Central Bohemia University, volume 1, issue 0, pages 821:1-821:1, September, DOI: 10.12955/ejbe.v1i0.82.
• Christian Laux & Christian Leuz, 2010, "Did Fair-Value Accounting Contribute to the Financial Crisis?," Journal of Economic Perspectives, American Economic Association, volume 24, issue 1, pages 93-118, Winter.
• Leismann, Edison Luiz & Carmona, Charles Ulises de Montreuil, 2010, "Sustentabilidade Financeira das Instituições de Microfinanças Brasileiras: Análise das Cooperativas de Crédito Singulares," Brazilian Journal of Rural Economy and Sociology (Revista de Economia e Sociologia Rural-RESR), Sociedade Brasileira de Economia e Sociologia Rural, volume 48, issue 4, pages 1-38, DOI: 10.22004/ag.econ.151965.
• Ramona Laptes & Adriana Florina Popa, 2010, "The History And The Development Of The Financial Reporting Specific To The Romanian Agriculture," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 57, pages 15-28, november.
• Rossen Petkov, 2010, "Perspectives On Disclosing Human Capital Into The Notes Of The Financial Statements," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 57, pages 29-40, november.
• Sandra Jankoviè & Gordana Ivankoviè & Mateja Jerman, 2010, "Harmonization Of Audit Regulation In The European Union – A Case Of Croatia And Slovenia," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 57, pages 3-14, november.
• Jiøí Strouhal, 2010, "Revaluation Issues In Financial Reporting: Case Of Financial Instruments," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 57, pages 41-50, november.
• Mihaela Tulvinschi, 2010, "Accounting Treatment Of Assets Amortization Taken By Means Of Financial Leasing Regime," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 57, pages 51-61, november.
• Leontina Betianu & Sorin Briciu, 2010, "The Impact Of The Economic Crisis On Environmental Costs," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 2010, pages 3-14, july.
• Rucsandra Livia Moldovan & Sorin Adrian Achim & Cristina Bota-Avram, 2010, "Fighting The Enemy Of Fair View Principle – Getting To Know Creative Accounting," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 2010, pages 51-62, july.
• Mihai Ristea & Ionel Jianu, 2010, "Dynamics Of The Fair Value In Accounting," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 2010, pages 69-83, july.
• Marieta Stanciu & Mădălina Mangra & Natalia Sperdea, 2010, "The Economic Growth And Development And The Natural Enviroment," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 38, pages 172-179, May.
• Assoc. Prof. Cosmin Fratostiteanu Ph.D, 2010, "A Brief Assessment Of Romania’S Competitive Level," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 38, pages 90-97, May.
• Prof. Sorinel Domnişoru Ph. D & Assist. Sorin-Sandu Vînătoru Ph.D Student & Mariana Gîrbaci Ph.D, 2010, "Audit and External Informational System," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 38, pages 1-10, May.
• Assoc. Prof. Valeriu Brabete Ph. D, 2010, "Conditioning On Accounting Models, Application And Offer Of Accounting Information," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 38, pages 1-10, May.
• Lect. Prof. Sorinel Domnişoru Ph. D & Assist. Sorin-Sandu Vînătoru Ph.D Student & Mariana Gîrbaci Ph.D, 2010, "Examining The Audit Clients Going Concern," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 38, pages 1-12, May.
• Silvia Samara Ph. D student, 2010, "National and International Methods of Fixed Assets Depreciation," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 38, pages 1-6, May.
• Florentina Popescu Ph. D, 2010, "Total income and sources of funding in public broadcasting – capabilities and pre-requisites for all this acretion," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 38, pages 1-6, May.
• Ec. Beleţu Elena Cristina, Ph.D. Student, 2010, "System Of Indicators Used For Analyzing Financial Balance At Dolj County Forestry Department," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 38, pages 1-8, May.
• Assoc. Prof. Cristian Drăgan Ph. D & Assoc. Prof. Valeriu Brabete Ph. D & Lect. Oana Gherghinescu Ph. D, 2010, "Aspects Regarding The Regulatory Risks Related To Shareholder S Equity," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 38, pages 1-8, May.
• Prof. Ioan Pană Ph. D & Prof. Viorica Pană Ph. D, 2010, "Diagnostic Analysis Of The Cost Per Unit Of Product," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 38, pages 1-8, May.
• Assoc Prof. Marieta Stanciu Ph. D & Lect. Mădălina Mangra Ph. D & Assist. Natalia Sperdea Ph. D Student, 2010, "The Economic Growth And Development And The Natural Enviroment," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 38, pages 1-7, May.
• Assist. Anca Antoaneta Vărzaru PhD. Student & Prof. Mihai Vărzaru PhD., 2010, "Hidden Costs And Social Control Management," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 38, pages 1-9, May.
• Balasundaram Nimalathasan & Assoc. Prof. Valeriu Brabete Ph.D, 2010, "Capital Structure And Its Impact On Profitability: A Study Of Listed Manufacturing Companies In Sri Lanka," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 15, pages 7-16, November.
• Assoc. Prof. Ph.D Mehedintu Anca & Prof. Ph.D Pirvu Cerasela & Prof. Ph.D Soava Georgeta, 2010, "Advantages Of Using Object-Oriented Technologies In Modeling Costs," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 14, pages 118-130, April.
• Lect. Ph.D Goagara Daniel & Prof. Ph.D Domnisoru Sorinel & Assist. Ph.D Student Vinatoru Sorin, 2010, "The Impact Of Multinational Corporations To The Current Economical Environment," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 14, pages 49-54, April.
• Ph.D Student Postolache (Males) Daniela, 2010, "Accounting Knowledge: Decision Support In Forestry," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 14, pages 55-60, April.
• Balasundaram Nimalathasan & Assoc. Prof. Ph.D Brabete Valeriu, 2010, "Association Between Critical,Creative Thinking And Problem Solving In Accounting Researches: An Overview," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 14, pages 7-12, April.
• Assoc. teacher Ph.D. Rof Letitia Maria, 2010, "Legal Ecotax On Its Accounting And Disclosure," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 14S, pages 117-124, April.
• Lect. Ph.D Patrutescu Monica & Assoc. Prof. Ph.D Simion Dalia, 2010, "The Advantages And The Role Of Financial Accountant Consultancy For The Management Of Small And Medium Enterprises In Cost Establishing," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 14S, pages 61-68, April.
• Lect. Daniel Goagără, Ph.D & Prof. Sorinel Domnişoru, Ph.D & Assist. Sorin Vinătoru Ph.D Student, 2010, "Current Views And Directions Regarding The Audit Of Consolidated Accounts," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 15, pages 35-42, November.
• Prof. Magdalena Mihai Ph.D & Anca Ciumag Ph.D Student & Student Adriana Iota, 2010, "Methodological Foundamentations Concerning The Accountancy Of The Operations Of Purchasing Stocks From Coal Extraction," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 15, pages 43-49, November.
• Stănculescu Mimi-Florina Ph. D Student, 2010, "Preparation For Implementing The Single European Currency," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 15, pages 50-55, November.
• Gabi Georgiana Dragu & Alina PuÅ£an & Aitai Marian, 2010, "Balance Cash-Flow Models For Public Institutions - Clients And Suppliers," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-11.
• Nicoleta Farcane & Elena Iordache & Victoria Bogdan, 2010, "Romanian Practitionners And The Use Of Estimates In Romanian Business Environment," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-12.
• Man Mariana & Gădău Liana, 2010, "The Profit And Loss Account In Different Approaches. Advantages And Disadvantages," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-13.
• Dumitru Matis & Carmen Giorgiana Bonaci & Razvan V. Mustata, 2010, "Strategies In Optimizing The Output Of Financial Reporting: Project For A National Perspective," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-14.
• Adriana Tiron-Tudor & Raluca Valeria RaÅ£iu, 2010, "How Transparent Are Companies Listed On The Bucharest Stock Exchange When Disclose Them Consolidated Financial Statements?," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-17.
• Adriana Tiron Tudor & Ioana-Maria Dragu, 2010, "Impact Of International Financial Reporting Standards On Accounting Practices Harmonization Within European Union -Particular Case Of Intangible Assets-," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-18.
• Nicolae Todea & Ionela Cornelia Stanciu & Ana Maria JoldoÅŸ (Udrea), 2010, "Environmental Accounting - A Tool Used By The Entity For Determining Environmental Costs," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-19.
• Sorin Briciu & Sorinel CăpuÅŸneanu, 2010, "Effective Cost Analysis Tools Of The Activity-Based Costing (Abc) Method," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-2.
• Dumitru MatiÅŸ & Alina Beattrice Vladu & Laura Negrea & Lucia Sucala, 2010, "Jones, Dechow And Kasznik Models Significance In The Romanian Economic Environment," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-25.
• Emil Irimie Popa & AncuÅ£a Georgeta Åžpan & Timea Melinda Fulop, 2010, "Qualitative Factors Of Materiality - A Review Of Empirical Research," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-27.
• Adela Socol, 2010, "Significant Doubt About The Going Concern Assumption In Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-29.
• Sorin Briciu & Iustin Atanasiu Pop & Oana Raluca Ivan, 2010, "Participation As A Form Of Economic Activity," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-3.
• Attila Tamas Szora & Iulian Bogdan Dobra, 2010, "Considerations On Audit Of Group Financial Statements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-31.
• Alina Beattrice Vladu & Dumitru MatiÅŸ, 2010, "Corporate Governance And Creative Accounting: Two Concepts Strongly Connected? Some Intersting Insights Highlighted By Constructing The Internal History Of A Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-33.
• Camelia Burja & Vasile Burja, 2010, "Financial Analysis Of The Agricultural Holdings Viability In Romania In The European Context," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-5.
• Cenar Iuliana, 2010, "Cash Accounting Standardization In The Public Sector," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-7.
• Ana Maria CordoÅŸ & Horia Tudor Andreica & LetiÅ£ia Maria Rof, 2010, "Controversies On Integrated Accounting System," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-8.
• Dan Dacian Cuzdriorean & Szilveszter Fekete & Lucia Sucală, 2010, "An Attempt At Measuring The Fiscal Influence Over Accounting Of Romanian Listed Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-9.
• Yakup Selvi & Aslı Türel, 2010, "Derivatives Usage In Risk Management By Turkish Non-Financial Firms And Banks: A Comparative Study," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 12, pages 1-19.
• Yakup Selvi & Fatih Yilmaz, 2010, "The Importance Of Financial Reporting During Privatization: Turkish Case," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 12, pages 1-20.
• Kerim Banar & Vedat Ekergil, 2010, "Service Quality Of Members Of Accounting Profession: The Relationship Between Servis Quality To Costumer Satisfaction Eskä°Åžehä°R Application," Anadolu University Journal of Social Sciences, Anadolu University, volume 10, issue 1, pages 39-60, January.
• Arman Aziz Karagul & Ali Ozdemir, 2010, "The Assessment Of Financial Information Quality With The Aid Of Analytic Hierarchy Process: Banking Sector Case," Anadolu University Journal of Social Sciences, Anadolu University, volume 10, issue 3, pages 43-58, September.
• Mariana MAN & Ioan C. DIMA & Daniela MITRAN, 2010, "The Use Of Budgets In Forecasting The Activity Of The Firm," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 1, issue 17, pages 25-38, March.
• Hamidreza VAKILIFARD & Hashem NIKOOMARAM & Vahab ROSTAMI & Mahdi SALEHI & Daniela MITRAN, 2010, "Misunderstanding Of Role And Position Of Accounting Standard Setting Authorities To Reduce Information Asymmetry: Empirical Evidence Of Iran," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 2, issue 18, pages 55-75, June.
• Emilia VASILE & Ion CROITORU, 2010, "Brainstorming - Evidence Collection Techniques In The Performance Audit," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 3, issue 19, pages 11-20, September.
• Madalina Aurelia GRIGORE & Elena Daniela NICOLAE & George Ciprian GIJU & Daniela MITRAN, 2010, "Evaluation Of Cost Center Operations Using Abc Method," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 3, issue 19, pages 56-64, September.
• Damien LEE & Issham ISMAIL & Daniela MITRAN, 2010, "Internal Audit Practices Of Listed Construction Companies In Malaysia: Some Preliminary Evidence," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 3, issue 19, pages 65-73, September.
• Gina Raluca GUSE & Viorel AVRAM & Adriana CALU & Daniela Artemisa CALU, 2010, "Assets Restatement Model From The Natural Capital Maintenance Perspective," Internal Auditing and Risk Management, Athenaeum University of Bucharest, volume 4, issue 20, pages 71-80, December.
• Adela Breuer & Mihaela Lesconi Frumusanu & Jeanina Biliana Ciurea & Monica Rosu, 2010, "Improvement of Cost Calculation in Constructions – Application of the Standard Cost Method," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
• Cristina Ciuraru-Andrica & Elena Oprisan, 2010, "„The Control” in View of International Accounting Regulation and Romanian Accounting Regulation," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
• Mihai Deju & Simona Elena Dragomirescu, 2010, "Efficient stocks administration in the frame of the present economic crisis," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
• Mihaela Enachi, 2010, "XBRL – Revolution in the Digital Financial Reporting of the Romanian Organizations," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
• Dumitru Ene, 2010, "Correlation Cost - Performance in Terms of Management Accounting," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
• Marinela-Daniela Manea & Elena Violeta Dragoi, 2010, "Depreciation Test of Fixed Assets – Necessity, Indices of Value Loss, Certainty and Frequency of Assessment Evaluation," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
• Marilena Manea & Veronica Stefan, 2010, "Accounting Practices Regarding the Non-Current Assets Held for Sale," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
• Gabriela Marian, 2010, "Considerations Regarding Calculation Cost in the Machine Building Industry," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
• Marilena Mironiuc & Mihaela-Alina Robu & Ioan-Bogdan Robu, 2010, "The Discriminant Analysis: an Exploratory Study Concerning the Degree of Financial Autonomy of Companies in the Context of the Romanian Business Environment," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
• Mircea Muntean, 2010, "Initiatives of European Union’s Council on the Value Added Tax," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
• Daniela Postolache (Mares), 2010, "Business Intelligence Systems Accounting Integration in Romania. a Comparative Analysis," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
• Aristita Rotila, 2010, "Clarifications and Proposals for Improvement in Romanian Accounting Regulations on Profit Distribution / Cover Loss and Presentation of Information Appropriate," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
• Franco Fiordelisi, 2010, "Shareholder value creation and risks in European banks," BANCARIA, Bancaria Editrice, volume 11, pages 23-35, November.
• Franco Tutino & Guido Bastianini, 2010, "Profitability and banks’ financial statements: new data flows and interpretation methods," BANCARIA, Bancaria Editrice, volume 12, pages 95-102, December.
• Julian Georgiev Velkov & Marko Liubomirov Timchev, 2010, "Concept of the Balance Sheet Analysis of the Enterprise," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 169-191.
• Jordanka Lubetzka, 2010, "Luca Pacioli – Founder or Discoverer," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 107-114.
• Beatriz García & Juan M. Garcia Lara & Fenando Penalva, 2010, "Accounting Conservatism and Firm Investment Efficiency," Working Papers, Departament Empresa, Universitat Autònoma de Barcelona, number 1004, Jan, revised Jan 2010.
• Smaranda Andreea Trica & Marilena Zuca & Alice Tinta, 2010, "A NEW DIMENSION FOR ACCOUNTING STANDARDS – IFRS FOR SMEs," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• SAVA Raluca & MARZA Bogdan & TARAN-MOROSAN Adrian, 2010, "The Independent Organization Of The Activity - An Exit Route For Small Entrepreneurs During The Crisis," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 53, issue 6, pages 277-282.
• Y. Biondi & P. Giannoccolo & A. Reberioux, 2010, "Financial disclosure and the Board: A case for non-independent directors," Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna, number 689, Jan.
• Ýhsan Ugur Delikanli, 2010, "Financial Reporting for the Repo Transactions and the Impact of Proposed Amendments in IAS 39 and IFRS 7," Istanbul Stock Exchange Review, Research and Business Development Department, Borsa Istanbul, volume 11, issue 44, pages 1-28.
• A. R. Zafer Sayar & Onder Kaymaz & Ali Alp, 2010, "The Effect of the Transparency Level of the ISE-Listed Banks on Liquidity," Istanbul Stock Exchange Review, Research and Business Development Department, Borsa Istanbul, volume 12, issue 45, pages 27-58.
• Rodrigo M Zeidan & Marcelo Resende, 2010, "Accounting and Economic Rates of Return: A Dynamic Econometric Investigation," Brazilian Review of Finance, Brazilian Society of Finance, volume 8, issue 1, pages 69-84.
• Wendelin Schnedler, 2010, "Hidden action, identification and organisation design," The Centre for Market and Public Organisation, The Centre for Market and Public Organisation, University of Bristol, UK, number 10/250, Nov.
• Lucia PALIU-POPA & Petruta-Elena CUMPANASU, 2010, "Annualy/yearly financial situations in european frame," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, volume 1, pages 53-66, April.
• Sebastian Brauer & Frank Westermann, 2010, "A Note on the Time Series Measure of Conservatism," CESifo Working Paper Series, CESifo, number 2968.
• Giampaolo Arachi & Valeria Bucci, 2010, "Taxes and Financial Reporting: Evidence from Discretionary Investment Write-Offs in Italy," CESifo Working Paper Series, CESifo, number 3261.
• Ralf Ewert & Rainer Niemann, 2010, "Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful," CESifo Working Paper Series, CESifo, number 3301.
• Abel María Cano Morales, 2010, "Algunas experiencias exitosas en Latinoamérica relacionadas con la Estandarización Contable," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Claudia Barrios Alvarez & Yaismir Adriana Rivera Arrubla, 2010, "Los sistemas contables administrativos: hacia la conformación de un programa de investigación desde la teoría de la estructuración," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Constanza Loreth Fajardo Calderon & Myriam Romero Restrepo & Carlos Andres Velez Romero, 2010, "Regimen legal, tributario, contable y social de las sociedades por acciones simplificadas -SAS-," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Jose luis Villarreal, 2010, "Bases conceptuales para la construccion de teoria contable," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Campo Alcides Avellaneda Bautista, 2010, "El patrimonio y los ciclos de operaciones financieras," Revista Criterio Libre, Universidad Libre - Sede Principal.
• José Joaquín Ortiz Bojacá, 2010, "La complejidad y la teoría contable," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Henry A. Mendoza T, 2010, "Aproximación metodológica de las ganancias/pérdidas por tenencia en las estadísticas fiscales del Gobierno," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 2, issue 2, pages 27-42.
• Carlo Alberto Magni, 2010, "Average internal rate of return and investment decisions: A new perspective," Proyecciones Financieras y Valoración, Master Consultores, number 6653, Jan.
• Felipe Mejia & Ignacio Velez-Pareja, 2010, "Analytical solution to the circularity problem in the discounted cash flow valuation framework," Proyecciones Financieras y Valoración, Master Consultores, number 6931, May.
• Carlo Alberto Magni, 2010, "On the long-standing issue of the internal rate of return: a complete resolution," Proyecciones Financieras y Valoración, Master Consultores, number 7126, Jun.
• Ignacio Velez Pareja, 2010, "Risky Tax Shields and Risky Debt: A Monte Carlo Approach," Proyecciones Financieras y Valoración, Master Consultores, number 7184, Jun.
• Ignacio Velez Pareja, 2010, "Financial ratio analysis," Proyecciones Financieras y Valoración, Master Consultores, number 7284, Jul.
• Felipe Mej√≠a & Ignacio Velez Pareja, 2010, "Cost of Capital, Cost of Equity and Value Without Circularity for Constant Growth Perpetuities," Proyecciones Financieras y Valoración, Master Consultores, number 7314, Aug.
• Joseph Tham & Ignacio Velez Pareja, 2010, "Cost of Capital with Levered Cost of Equity as the Risk of Tax Shields," Proyecciones Financieras y Valoración, Master Consultores, number 7315, Aug.
• Felipe Mejia & Ignacio Velez Pareja, 2010, "Cost of Equity and WACC for Perpetuities with Constant Growth," Proyecciones Financieras y Valoración, Master Consultores, number 7316, Aug.
• Felipe Mejia & Ignacio Velez Pareja, 2010, "Soluci√≥n Anal√≠tica al Problema de la Circularidad Usando Flujos de Caja Descontados," Proyecciones Financieras y Valoración, Master Consultores, number 7317, Aug.
• Ignacio Velez Pareja, 2010, "Working Capital Management (Slides)," Proyecciones Financieras y Valoración, Master Consultores, number 7318, Aug.
• Ignacio Velez Pareja & Joseph Tham, 2010, "Timanco S.A.: Unpaid Taxes, Losses Carried Forward, Foreign Debt, Presumptive Income and Adjustment for Inflation: Matching DCF and EVA¬©," Proyecciones Financieras y Valoración, Master Consultores, number 7319, Aug.
• Ignacio Velez Pareja, 2010, "Operational and Financial Leverage (Slides)," Proyecciones Financieras y Valoración, Master Consultores, number 7320, Aug.
• Ignacio Velez Pareja, 2010, "Forecasting Financial Statements (Slides)," Proyecciones Financieras y Valoración, Master Consultores, number 7418, Sep.
• Carlo Alberto Magni, 2010, "ROE, Market Value Added e creazione di valore," Proyecciones Financieras y Valoración, Master Consultores, number 7532, Sep.
• Joseph Tham & Ignacio Velez Pareja, 2010, "Costo de capital con costo del patrimonio apalancado como el riesgo de los escudos fiscales," Proyecciones Financieras y Valoración, Master Consultores, number 7612, Oct.
• Carlo Alberto Magni, 2010, "Depreciation Classes, Return on Investment and Economic Profitability," Proyecciones Financieras y Valoración, Master Consultores, number 7781, Dec.
• Ignacio V√©lez Pareja & Joseph Tham, 2010, "Company Valuation in an Emerging Economy - Caldonia: A Case Study," Proyecciones Financieras y Valoración, Master Consultores, number 8335, Oct.
• dEHEZ, Pierre, 2010, "Cooperative provision of indivisible public goods," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2010026, May.
• Marcel Fafchamps & David McKenzie & Simon Quinn & Christopher Woodruff, 2010, "Using PDA consistency checks to increase the precision of profits and sales measurement in panels," CSAE Working Paper Series, Centre for the Study of African Economies, University of Oxford, number 2010-19.
• Chao Yang & Liansheng Wu & Xianhui Bo, 2010, "Career Concern and Tax Preparer Fraud," Annals of Economics and Finance, Society for AEF, volume 11, issue 2, pages 355-379, November.

2009

• Mihaela Dumitrana & Mariana Gl?van & M?d?lina Dumitru, 2009, "Pleading for the management controller profession in the trade area," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 11, issue 25, pages 91-102, February.
• Dutescu Adriana & Ponorîca Andreea Gabriela & Stanila Georgiana Oana, 2009, "Cost Analysis of Good Practice – a Case Study for Dentistry Services in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 11, issue 26, pages 616-623, June.
• Lips, Markus, , "Full Product Costs on Base of Farm Accountancy Data by Means of Maximum Entropy," 2009 Conference, August 16-22, 2009, Beijing, China, International Association of Agricultural Economists, number 51088, DOI: 10.22004/ag.econ.51088.
• Lanfranco, Bruno, 2009, "Análisis económico de la "UPAG Comercial"," Serie Tecnica, Instituto Nacional de Investigacion Agropecuaria (INIA), number 197634, Nov, DOI: 10.22004/ag.econ.197634.
• Daniel GOAGR & Laura GIURC- VASILESCU, 2009, "A new approach on evaluation and accounting information specific to bankruptcy," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 37, pages 182-191, May.
• Ionescu Ion, 2009, "Innovations Of The Abc Method In The Cost Calculation," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 37, pages 46-52, May.
• Prof. Ana MORARIU1, Ph. D & Prof. Sorinel Domnişoru2, Ph. D & Ec. Tanţi CERCEL3 Ph.D candidate, 2009, "Statutory Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 37, pages 67-74, May.
• Adela SOCOL & Szora Attila TAMAS, 2009, "The audit risk associated to the depreciation adjustments of the tangible assets during the financial instability period," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 10, pages 108-119, December.
• Assoc Prof. Ph.D Mihai Antonescu & Ph.D Student Ligia Antonescu, 2009, "The Competences And The Impact Of Evaluation Categories On The Fidelity Of Accounting Information," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 12, pages 7-13, April.
• Assist. Ph.D Student Vinatoru Sorin-Sandu & Prof. Ph.D Domnisoru Sorinel, 2009, "The Politics Of Financial Auditing," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 12, pages 42-49, April.
• Assoc. Prof. Ph.D Madalina Bogdan, 2009, "An Approach Of The Relationship Between Financial Audit And Accounting Financial Controlling," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 12, pages 61-64, April.
• Ph.D Student Calota George & Assist. Ph.D Student Vînatoru Sorin-Sandu, 2009, "The Necesity For Auditing The Financial-Accounting Activity," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13, pages 20-28, NOVEMBER.
• Assist. Ph.D. Paul – Bogdan Zamfir, 2009, "The Economic And Legal Framework Of The International Relations: A Conceptual Approach," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13S, pages 134-143, November.
• Lect. Ph.D Ovidia Doinea, 2009, "The Opinion Of The American Legislators On The Balance Sheet," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13S, pages 40-45, November.
• Lect. Ph.D Ciuhureanu Alina Teodora & Prof. Ph.D. Baltes Nicolae & Prof. Ph.D Gorski Hortensia, 2009, "The Financial-Accounting Specialists’ Adaptation To The Management Requirements," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13S, pages 56-65, November.
• Ph.D Student Stanculescu Mimi-Florina, 2009, "The Impact Of The Introduction Of The Single European Currency In The Romanian Accounting System," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13S, pages 73-76, November.
• Dumitru Matis & Alina Beattrice Vladu & Laura Negrea, 2009, "Cash-Flow Reporting Between Potential Creative Accounting Techniques And Hedging Opportunities Case Study Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-13.
• Diana Balaciu & Victoria Bogdan & Alina Beattrice Vladu, 2009, "A Brief Review Of Creative Accounting Literature And Its Consequences In Practice," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-16.
• Alina Teodora Ciuhureanu & Nicolae BalteÅŸ, 2009, "Study Regarding The Accounting Activity Matter Tackled From The Efficiency Requirements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-17.
• Carmen Mihaela Scorte & Adina Cozma & LuminiÅ£a Rus, 2009, "The Importance Of Accounting Information In Crisis Times," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-18.
• Nicolae Todea & Ionela Cornelia Stanciu, 2009, "Auditor Liability In Period Of Financial Crisis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-21.
• Iuliana Cenar, 2009, "The Financial Performance In Higher Education Institutions. Informational Supports," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-23.
• Sorin Briciu & Florentina Sas, 2009, "The Crisis And The Cost Management," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-27.
• Marilena Zuca & Alice Ţânţă & Smaranda Andreea Trică, 2009, "Passing From Accounting To Fiscal Depreciation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-30.
• Florin Boghean & Elena Hlaciuc & Lucia MoroÅŸan-Dănilă & Carmen Boghean, 2009, "Objectives And Particularities Of Decisions In The Context Of Corporate Governance," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-31.
• Larisa Dragolea & Radu Matei Todoran, 2009, "Ensuring The Quality Of Services By Making Costs Effective In The Management Of Rural Tourist Boarding Houses," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 11, pages 1-28.
• Murat Ertugrul, 2009, "An Evaluation Of Transformations In Financial Performance Measurement In Terms Of Turkey," Anadolu University Journal of Social Sciences, Anadolu University, volume 9, issue 1, pages 19-46, June.
• Arman Aziz Karagul & Bilge Kagan Ozdemir, 2009, "The Analysis Of Financial Fragility’S Effects On Textile Industry With The Assistance Of Financial Ratios- 1992-2003 Analysis," Anadolu University Journal of Social Sciences, Anadolu University, volume 9, issue 1, pages 47-62, June.
• Andrijana Rogosic, 2009, "Cost Accounting In Quality Management," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 18, issue 1, pages 115-128, june.
• Josep Ma. Argiles (UB) & Josep Garcia Bladon (IQS) & Teresa Monllau (UPF), 2009, "Fair value versus historic cost Valuation for Biological assets: Implications for the quality of financial information," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 215.
• Belén Blanco & Juan M. Garcia Lara & Josep A. Tribó Giné, 2009, "The Complementarity Between Segment Disclosure and Earnings Quality, and its Effect on Cost Capital," Working Papers, Departament Empresa, Universitat Autònoma de Barcelona, number 1005, Nov, revised Feb 2010.
• Juana Aledo & Fernando García-Martínez & Juan M. Marín Diazaraque, 2009, "Firm-specific factors influencing the selection of accounting options provided by the IFRS: Empirical evidence from Spanish market," Working Papers, Banco de España, number 0926, Dec.
• Berna Kirkulak & Çagnur Kaytmaz Balsari, 2009, "Inflation Accounting and Stock Returns: Evidence From Istanbul Stock Exchange (ISE)," Istanbul Stock Exchange Review, Research and Business Development Department, Borsa Istanbul, volume 11, issue 42, pages 19-34.
• Starcea Dumitru, 2009, "Financial Audit and a Well Organized Accounting," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, volume 1, pages 309-312, May.
• Ecobici Nicolae & Busan Gabriela, 2009, "Reverse Charging Purchases to Intra-Transportation Means in the Context of New Tax Regulations," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, volume 1, pages 91-108, May.
• PALIU-POPA Lucia & DINA Ionela-Claudia, 2009, "Analyzing the classic methods of organizing the administration accountacy used in the carboniferous mining industry," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, volume 3, pages 35-42, December.
• Ignacio Vélez - Pareja & Carlo Alberto Magni, 2009, "Potential Dividends And Actual Cash Flows In Equity Valuation. A Critical Analysis," Estudios Gerenciales, Universidad Icesi.
• Ignacio Vélez - Pareja & Mariano Germán Merlo & David Andrés Londono Bedoya & Julio Alejandro Sarmiento Sabogal, 2009, "Potential Dividends And Actual Cash Flow. A Regional Latin American Analysis," Estudios Gerenciales, Universidad Icesi.
• Edison Fredy León Paime & Diego Mauricio Barragán & Ernesto Ravelo, 2009, "Las representaciones sociales del concepto de responsabilidad social en los estudiantes de contaduría pública: hacia la estructura del sentido común," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Ignacio Velez-Pareja & Miguel R. Davila, 2009, "Analisis financiero y control," Proyecciones Financieras y Valoración, Master Consultores, number 5506, Apr.
• Carlo Alberto Magni & Ignacio Velez-Pareja, 2009, "Potential dividends versus actual cash flows in firm valuation," Proyecciones Financieras y Valoración, Master Consultores, number 5516, May.
• Carlo Alberto Magni, 2009, "Modeling excess profit," Proyecciones Financieras y Valoración, Master Consultores, number 5522, May.
• Ignacio Velez-Pareja, 2009, "Analisis financiero y control (slides)," Proyecciones Financieras y Valoración, Master Consultores, number 5553, Jun.
• Ignacio Velez-Pareja, 2009, "Valoracion de flujos de caja en inflacion. El caso de la regulacion en el Banco Mundial," Proyecciones Financieras y Valoración, Master Consultores, number 5666, Jun.
• Carlo Alberto Magni, 2009, "A Logical Umbrella for Firm Evaluation: The Fundamental Relation [Un Ombrello Logico Per La Valutazione Di Azienda: La Relazione Fondamentale]," Proyecciones Financieras y Valoración, Master Consultores, number 5730, Jul.
• Roberto Ghiselli Ricci & Carlo Alberto Magni, 2009, "Economic value added and systemic value added: symmetry, aditive coherence and differences in performance," Proyecciones Financieras y Valoración, Master Consultores, number 5736, Jul.
• Carlo Alberto Magni, 2009, "Decomposition of a Certain Cash Flow Stream: Systemic Value Added and Net Final Value," Proyecciones Financieras y Valoración, Master Consultores, number 5737, Aug.
• Carlo Alberto Magni, 2009, "Accounting and economic measures: an integrated theory of capital budgeting," Proyecciones Financieras y Valoración, Master Consultores, number 5983, Nov.
• Giannetti, Mariassunta & Fernandes, Nuno, 2009, "On the Fortunes of Stock Exchanges and Their Reversals: Evidence from Foreign Listings," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 7308, May.
• Laura Parte Esteban & María Jesús Such Devesa, 2009, "La gestión del resultado, una aproximación empírica en el sector hotelero mediante ajustes por devengo," Cuadernos de Economía - Spanish Journal of Economics and Finance, Asociación Cuadernos de Economía, volume 32, issue 90, pages 029-072, Septiembr.
• Nicolas Berland & Vassili Joannides, 2009, "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Post-Print, HAL, number halshs-00340170.