Research classified by Journal of Economic Literature (JEL) codes

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

2011

• Bohumil Král & Libuše Šoljaková, 2011, "Harmonization of Requirements for Professional Competence of Managerial Accountants and Controllers," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 3, pages 7-20, DOI: 10.18267/j.efaj.23.
• Hana Vomáčková, 2011, "Measurement Bases for Acquisitions and Mergers in Financial Accounting and in Commercial Law," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 3, pages 21-37, DOI: 10.18267/j.efaj.24.
• Zbyněk Halíř, 2011, "Accounting System and Financial Performance Measurements," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 3, pages 38-65, DOI: 10.18267/j.efaj.25.
• Jiřina Bokšová, 2011, "Measurement Issues of Financial Placement and Technical Provisions of Czech Insurance Companies," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 3, pages 92-102, DOI: 10.18267/j.efaj.27.
• Bohuslava Knapová, 2011, "Economic Value Added and Its Benefit for Owners and Managers of the Czech Company," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 3, pages 103-110, DOI: 10.18267/j.efaj.28.
• David Procházka & Cristina Procházková Ilinitchi, 2011, "The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2011, issue 4, pages 85-100, DOI: 10.18267/j.efaj.21.
• David Procházka, 2011, "The Role of Fair Value Measurement in the Recent Financial Crunch," Prague Economic Papers, Prague University of Economics and Business, volume 2011, issue 1, pages 71-88, DOI: 10.18267/j.pep.388.
• Jaroslav Wagner, 2011, "Měření výkonnosti - vývojové tendence 2. poloviny 20. století
  [Performance Measurement - Developing Tendencies of the Second Half of the 20th Century]," Politická ekonomie, Prague University of Economics and Business, volume 2011, issue 6, pages 775-793, DOI: 10.18267/j.polek.821.
• Michel Aglietta, 2011, "Risque systémique et politique macroprudentielle : une nouvelle responsabilité des banques centrales," Revue d'Économie Financière, Programme National Persée, volume 101, issue 1, pages 193-203, DOI: 10.3406/ecofi.2011.5998.
• Chouliaras VASILIOS & Bogas CHRISTOS G., 2011, "Greek banks in the Balkan countries: conclusion derived from analysis of their balance sheets," Scientific Bulletin - Economic Sciences, University of Pitesti, volume 10, issue 1, pages 28-41.
• Anne Grethe J. Pedersen, 2011, "Der Stakeholderdialog zwischen Regulierung und Rhetorik. Eine empirische Studie der dargestellten Dialogorientierung in deutschen und daenischen Geschaeftsberichten (Stakeholder Dialogue between Regulation and Rhetoric)," Zeitschrift für Wirtschafts- und Unternehmensethik - Journal for Business, Economics & Ethics, Rainer Hampp Verlag, volume 12, issue 1, pages 87-103.
• Jennifer Kunz & Annegret Quitmann, 2011, "Der Einfluss von Anreizsystemen auf die intrinsische Motivation (The Influence of Incentive Systems on Intrinsic Motivation)," Zeitschrift fuer Personalforschung. German Journal of Research in Human Resource Management, Rainer Hampp Verlag, volume 25, issue 1, pages 55-76.
• Alberto Benoldi & Claudio Sottoriva, 2011, "La Disciplina Della Redazione Del Bilancio Di Esercizo Delle Società Di Calcio. Confronto Con L’Esperienza Internazionale Ed Impatto Del C.D. «Financial Fair Play»," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, volume 7, issue 1, pages 147-191, June.
• Gina Raluca Guse & Cornelia Dascalu & Chirata Caraiani & Camelia Iuliana Lungu & Florian Colceag, 2011, "Exploring Eco-Costs and Externalities Absorption Policies and Procedures in the Context of Global Warming," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 14, issue 40, pages 57-79, June.
• Ali Uyar & Ali Haydar Gungormus, 2011, "Professional Knowledge and Skills Required for Accounting Majors Who Intend to Become Auditors: Perceptions of External Auditors," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 3, pages 1-33.
• Gokhan Ozer & Emine Yilmaz, 2011, "Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 4, pages 1-1.
• Sait Y. Kaygusuz, 2011, "Target Costing for New Product Development Process," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 4, pages 1-19.
• Sami Karacan & Emre Ergin, 2011, "Intellectual Capital and Financial Performance in the Banking Sector," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 4, pages 1-73.
• Carlos Martins & Eduardo Sá e Silva, 2011, "Sistema De Normalização Contabilística - (Snc)," Working Papers, Universidade Portucalense, Centro de Investigação em Gestão e Economia (CIGE), number 20/2011, Sep.
• Jannis Bischof & Michael Ebert, 2011, "The Mixed Accounting Model under IAS 39: Current Impact on Bank Balance Sheets and Future Developments," Journal of Financial Transformation, Capco Institute, volume 31, pages 165-172.
• Luminiţa IONESCU, 2011, "Fraud, Corruption In The Private Sector And Internal Control Quality," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 1, pages 55-61.
• Aurelian Virgil BĂLUŢĂ, 2011, "Testing Components Of Rothbard’S Theory With The Current Information System," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 1, pages 121-126.
• Eugeniu Turlea & Floarea GEORGESCU, 2011, "The Treasury Analysis Based On The Financial Rates, A Method Of Assessing The Profitability And Efficiency Of The Economic Agents," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 2, pages 11-17.
• Florin COMAN, 2011, "The Role Of Accounting In The Evolution Of The Romanian Economy," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 2, pages 57-66.
• Cicilia IONESCU IONESCU & Lucian Dorel Ilincuta, 2011, "International Financial Reporting Standards For Smes," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 2, pages 165-171.
• Mariana MAN & Liana GADAU, 2011, "Green Accounting – A New Dimension In The Performance And Activity Reporting Of The Enterprise," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 2, pages 149-158.
• Luminiţa IONESCU & Mary POWER, 2011, "Internal Control, Corruption And Money Laundering," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, volume 2, issue 3, pages 91-97.
• Aurelia Stefanescu, 2011, "Difficulties In Recognizing Into Accounting And Financial Reporting The Information On Stocks Into The Public Sector Entities In Romania," International Conference Modern Approaches in Organisational Management and Economy, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 5, issue 1, pages 573-579, November.
• Radojko LUKIC, 2011, "The Effect of Private Brands on Business Performance in Retail," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 14, issue 1, pages 25-39, June.
• Florinel Marian SGARDEA & Elena Monica SABAU & Mihai VUTA, 2011, "The Importance of Management Control in Monitoring the Pharmaceutical Industry Performance for Competitive Advantage," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 14, issue 2, pages 465-472, December.
• Paolo RICCI, 2011, "Short Notes about Financial Reporting in Italian Family Businesses," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 12, issue 1, pages 73-83, March.
• Guido MIGLIACCIO, 2011, "Aspects of Communication and Reporting in Italian Public Administration: Considerations about Recent Innovations," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 12, issue 4, pages 640-650, October.
• Violeta SACUI & Diana Claudia SALA, 2011, "The Intangible Assets Investments: Accounting Treatment and Risks for Capital Investors and Management," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 12, issue 4, pages 673-682, October.
• Tak ISA, 2011, "Impacts and Losses Caused By the Fraudulent and Manipulated Financial Information on Economic Decisions," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 12, issue 5, pages 929-939, December.
• Rolf Uwe Fülbier & Manuel Weller, 2011, "A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 63, issue 1, pages 2-33, January.
• Andreas Hoffjan & Sebastian Lührs & Anja Kolburg, 2011, "Cost Transparency in Supply-Chains: Demystification of the Cooperation Tenet," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 63, issue 3, pages 230-251, July.
• Angela Broju (Petcu) & Lia Dorica Hususan (Dogaru), 2011, "General Arguments Concerning Financial Audit And Related Services," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 3, issue 3 (Novemb, pages 529-533.
• Dumitru Gheorghe, 2011, "The Accounting Information Quality Concept," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 3, issue 3 (Novemb, pages 559-569.
• Georgiana Susmanschi, 2011, "Internal Audit And Whistleblowing," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 3, issue 3 (Novemb, pages 636-640.
• John Dickhaut & Radhika Lunawat & Kira Pronin & Jack Stecher, 2011, "Decision making and trade without probabilities," Economic Theory, Springer;Society for the Advancement of Economic Theory (SAET), volume 48, issue 2, pages 275-288, October, DOI: 10.1007/s00199-011-0644-4.
• Douglas J. Skinner & Eugene Soltes, 2011, "What do dividends tell us about earnings quality?," Review of Accounting Studies, Springer, volume 16, issue 1, pages 1-28, March, DOI: 10.1007/s11142-009-9113-8.
• Michael S. Drake & Linda A. Myers, 2011, "Analysts’ accrual-related over-optimism: do analyst characteristics play a role?," Review of Accounting Studies, Springer, volume 16, issue 1, pages 59-88, March, DOI: 10.1007/s11142-009-9118-3.
• James M. Wahlen & Matthew M. Wieland, 2011, "Can financial statement analysis beat consensus analysts’ recommendations?," Review of Accounting Studies, Springer, volume 16, issue 1, pages 89-115, March, DOI: 10.1007/s11142-010-9124-5.
• Sattar A. Mansi & William F. Maxwell & Darius P. Miller, 2011, "Analyst forecast characteristics and the cost of debt," Review of Accounting Studies, Springer, volume 16, issue 1, pages 116-142, March, DOI: 10.1007/s11142-010-9127-2.
• Jong-Hag Choi & Linda A. Myers & Yoonseok Zang & David A. Ziebart, 2011, "Do management EPS forecasts allow returns to reflect future earnings? Implications for the continuation of management’s quarterly earnings guidance," Review of Accounting Studies, Springer, volume 16, issue 1, pages 143-182, March, DOI: 10.1007/s11142-010-9131-6.
• Rui Ge & Clive Lennox, 2011, "Do acquirers disclose good news or withhold bad news when they finance their acquisitions using equity?," Review of Accounting Studies, Springer, volume 16, issue 1, pages 183-217, March, DOI: 10.1007/s11142-010-9139-y.
• Juan Manuel García Lara & Beatriz García Osma & Fernando Penalva, 2011, "Conditional conservatism and cost of capital," Review of Accounting Studies, Springer, volume 16, issue 2, pages 247-271, June, DOI: 10.1007/s11142-010-9133-4.
• Sudhakar Balachandran & Partha Mohanram, 2011, "Is the decline in the value relevance of accounting driven by increased conservatism?," Review of Accounting Studies, Springer, volume 16, issue 2, pages 272-301, June, DOI: 10.1007/s11142-010-9137-0.
• Eli Amir & Itay Kama & Joshua Livnat, 2011, "Conditional versus unconditional persistence of RNOA components: implications for valuation," Review of Accounting Studies, Springer, volume 16, issue 2, pages 302-327, June, DOI: 10.1007/s11142-010-9138-z.
• Thomas Pfeiffer & Ulf Schiller & Joachim Wagner, 2011, "Cost-based transfer pricing," Review of Accounting Studies, Springer, volume 16, issue 2, pages 219-246, June, DOI: 10.1007/s11142-011-9140-0.
• Jeffrey J. Burks, 2011, "Discussion of: The option market’s anticipation of information content in earnings announcements," Review of Accounting Studies, Springer, volume 16, issue 3, pages 620-629, September, DOI: 10.1007/s11142-011-9145-8.
• Steven J. Monahan, 2011, "Discussion of “Using earnings forecasts to simultaneously estimate firm-specific cost of equity and long-term growth”," Review of Accounting Studies, Springer, volume 16, issue 3, pages 458-463, September, DOI: 10.1007/s11142-011-9146-7.
• Stephen Lok & Scott Richardson, 2011, "Credit markets and financial information," Review of Accounting Studies, Springer, volume 16, issue 3, pages 487-500, September, DOI: 10.1007/s11142-011-9147-6.
• Nerissa C. Brown & Michael D. Kimbrough, 2011, "Intangible investment and the importance of firm-specific factors in the determination of earnings," Review of Accounting Studies, Springer, volume 16, issue 3, pages 539-573, September, DOI: 10.1007/s11142-011-9151-x.
• Robert J. Resutek, 2011, "Discussion of “How well do investors understand loss persistence?”," Review of Accounting Studies, Springer, volume 16, issue 3, pages 668-678, September, DOI: 10.1007/s11142-011-9154-7.
• Lakshmanan Shivakumar & Oktay Urcan & Florin P. Vasvari & Li Zhang, 2011, "The debt market relevance of management earnings forecasts: evidence from before and during the credit crisis," Review of Accounting Studies, Springer, volume 16, issue 3, pages 464-486, September, DOI: 10.1007/s11142-011-9155-6.
• Mary Brooke Billings & Robert Jennings, 2011, "The option market’s anticipation of information content in earnings announcements," Review of Accounting Studies, Springer, volume 16, issue 3, pages 587-619, September, DOI: 10.1007/s11142-011-9156-5.
• Kevin Ke Li, 2011, "How well do investors understand loss persistence?," Review of Accounting Studies, Springer, volume 16, issue 3, pages 630-667, September, DOI: 10.1007/s11142-011-9157-4.
• Alexander Nekrasov & Maria Ogneva, 2011, "Using earnings forecasts to simultaneously estimate firm-specific cost of equity and long-term growth," Review of Accounting Studies, Springer, volume 16, issue 3, pages 414-457, September, DOI: 10.1007/s11142-011-9159-2.
• Jeong-Bon Kim & Judy S. L. Tsui & Cheong H. Yi, 2011, "The voluntary adoption of International Financial Reporting Standards and loan contracting around the world," Review of Accounting Studies, Springer, volume 16, issue 4, pages 779-811, December, DOI: 10.1007/s11142-011-9148-5.
• Ying Cao & Linda A. Myers & Theodore Sougiannis, 2011, "Does earnings acceleration convey information?," Review of Accounting Studies, Springer, volume 16, issue 4, pages 812-842, December, DOI: 10.1007/s11142-011-9150-y.
• Richard Frankel & Sarah McVay & Mark Soliman, 2011, "Non-GAAP earnings and board independence," Review of Accounting Studies, Springer, volume 16, issue 4, pages 719-744, December, DOI: 10.1007/s11142-011-9166-3.
• Zining Li & Pervin K. Shroff & Ramgopal Venkataraman & Ivy Xiying Zhang, 2011, "Causes and consequences of goodwill impairment losses," Review of Accounting Studies, Springer, volume 16, issue 4, pages 745-778, December, DOI: 10.1007/s11142-011-9167-2.
• Gonn Weide & Andreas Hoffjan & Pascal Nevries & Rouven Trapp, 2011, "Organisatorisch-personelle Auswirkungen einer Integration des Rechnungswesens–eine empirische Analyse," Schmalenbach Journal of Business Research, Springer, volume 63, issue 1, pages 63-86, February, DOI: 10.1007/BF03372844.
• Sören Agne & Andreas Hoffjan & Heinz-Werner Ufer, 2011, "Zur Interdependenz von Regulierung und interner Unternehmensrechnung — Netzübergänge im Rahmen der Anreizregulierung," Schmalenbach Journal of Business Research, Springer, volume 63, issue 3, pages 278-302, May, DOI: 10.1007/BF03377363.
• Elmar Gerum & Sascha H. Mölls & Chunqian Shen, 2011, "Kapitalmarktorientierte Rechnungslegung in Deutschland zwischen Anspruch und Realität — Theorie und Empirie," Schmalenbach Journal of Business Research, Springer, volume 63, issue 6, pages 534-577, September, DOI: 10.1007/BF03372852.
• Jan Faßhauer & Martin Glaum & Tobias Keller & Donna L. Street, 2011, "Erfassungsmethoden für versicherungsmathematische Gewinne und Verluste nach IAS 19: Motive der Wahl-rechtsentscheidung europäischer Unternehmen," Schmalenbach Journal of Business Research, Springer, volume 63, issue 8, pages 774-809, December, DOI: 10.1007/BF03372860.
• Theofanis Karagiorgos & George Drogalas & Nikolaos Giovanis, 2011, "Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 4, issue 1, pages 19-34, March.
• Vasilios-Christos Naoum & Nicos Sykianakis & Christos Tzovas, 2011, "The perceptions of managers of Greek firms regarding the Costs and Benefits ensuing from the adoption of International Financial Reporting Standards in Greece," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 4, issue 3, pages 59-74, December.
• Paul Van Hulzen & Laura Alfonso & Georgios Georgakopoulos & Ioannis Sotiropoulos, 2011, "Amortisation Versus Impairment of Goodwill and Accounting Quality," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 4, issue 3, pages 93-118, December.
• De Waegenaere, A.M.B. & Wielhouwer, J.L., 2011, "On the effects of the degree of discretion in reporting managerial performance," Other publications TiSEM, Tilburg University, School of Economics and Management, number 32838301-3c63-414a-92a4-4.
• De Waegenaere, A.M.B. & Wielhouwer, J.L., 2011, "Dynamic tax depreciation strategies," Other publications TiSEM, Tilburg University, School of Economics and Management, number fab30336-6e99-4489-96f4-2.
• Nino Serdarevic, 2011, "Accounting Policies And Financial Analysis Interdependences - Empirical Evidence," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, volume 9, issue 1, pages 17-30, June.
• Josep Mª Argilés Bosch & Josep García Blandón, 2011, "The influence of size on cost behaviour associated with tactical and operational flexibility," Estudios de Economia, University of Chile, Department of Economics, volume 38, issue 2 Year 20, pages 419-455, December.
• Mouhcine Tallaki & Enrico Bracci, 2011, "Management Control Systems and the National Culture," Working Papers, University of Ferrara, Department of Economics, number 201118, Nov.
• Francesco Badia & Elena Borin, 2011, "Performance Measurement Systems in Theatres: The Case of the Municipal Theatre of Ferrara," Working Papers, University of Ferrara, Department of Economics, number 201120, Nov.
• Esteban Segundo Martínez Salinas, 2011, "Government accounting in Colombia: Analysis of accounting practices at local health funds," Economía, Instituto de Investigaciones Económicas y Sociales (IIES). Facultad de Ciencias Económicas y Sociales. Universidad de Los Andes. Mérida, Venezuela, volume 36, issue 32, pages 37-66, july-dece.
• Pierre Dehez & Daniela Tellone, 2011, "Data games: Sharing public goods with exclusion," Working Papers of BETA, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg, number 2011-04.
• Germán López-Espinosa & Antonio Moreno & Fernando Pérez de Gracia, 2011, "Banks Net Interest Margin in the 2000s: A Macro-Accounting International Perspective," Faculty Working Papers, School of Economics and Business Administration, University of Navarra, number 11/11, Oct.
• Cristiana BOGDÄ‚NOIU, 2011, "Bases For Managerial Accounting And Cost Calculation," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, volume 6, issue 3(17)/ Fa, pages 211-221.
• Mădălina MIHÄ‚ILÄ‚, 2011, "Costs Management €“ Impact In Decision Making," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, volume 6, issue 4(18)/ Wi, pages 304-307.
• Mihaela POPA, 2011, "Optimization Of Fiscal Costs €“ The Subtle Line Between Legal And Illegal," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, volume 6, issue 4(18)/ Wi, pages 318-325.
• Lars F. WIECHEN, 2011, "Contingent Consideration ? The New Valuation Challenge under IFRS 3 (rev. 2008)," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 6, issue 1, pages 18-19.
• Sergei Vasilievich CHEREMUSHKIN, 2011, "How to Ensure Consistency between Discount Rates and Cash Flows?," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 6, issue 2, pages 4-45.
• Carlo Bagnoli & Giulia Redigolo, 2011, "Il livello di disclosure volontaria del modello di business all’interno del prospetto informativo di quotazione," Note di Ricerca, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 2, Jun.
• Heinrichs, Nicolas & Hess, Dieter & Homburg, Carsten & Lorenz, Michael & Sievers, Soenke, 2011, "Extended dividend, cash flow and residual income valuation models: Accounting for deviations from ideal conditions," CFR Working Papers, University of Cologne, Centre for Financial Research (CFR), number 11-11.
• Freixas, Xavier & Laux, Christian, 2011, "Disclosure, transparency, and market discipline," CFS Working Paper Series, Center for Financial Studies (CFS), number 2011/11.
• Müller, Hans Christian, 2011, "Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias," DICE Discussion Papers, Heinrich Heine University Düsseldorf, Düsseldorf Institute for Competition Economics (DICE), number 40.
• Gintaras Černius, 2011, "Confusion Of Accounting Terminology In Lithuania," European Journal of Business and Economics, Central Bohemia University, volume 3, issue 0, pages 12-161:3, September, DOI: 10.12955/ejbe.v3i0.110.
• Saidjamol Mahmudov, 2011, "Financial Investment In The Republic Of Uzbekistan: Concept, Objectives, Accounting And Reporting," European Journal of Business and Economics, Central Bohemia University, volume 3, issue 0, pages 17-181:3, September, DOI: 10.12955/ejbe.v3i0.111.
• Viral V. Acharya & Peter DeMarzo & Ilan Kremer, 2011, "Endogenous Information Flows and the Clustering of Announcements," American Economic Review, American Economic Association, volume 101, issue 7, pages 2955-2979, December.
• Nadia Albu & Cătălin Nicolae Albu & Maria Mădălina Gîrbină & Maria Iuliana Sandu, 2011, "The Implications of Corporate Social Responsibility on the Accounting Profession: The Case of Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 13, issue 29, pages 221-234, February.
• Mateja Jerman & Gordana Ivankovič, 2011, "The Evolution Of Financial Standards For Small And Medium- Sized Entities "," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 58, pages 13-24, november.
• Diana Cozma Ighian, 2011, "Considerations On Applying Fair Value In Romania," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 58, pages 3-11, november.
• Costel Istrate, 2011, "Substance Over Form In A Romanian Book-Tax Approach," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 2011, pages 29-39, july.
• Stefano Azzali & Luca Fornaciari & Caterina Pesci, 2011, "The Value Relevance Of The Performance Of Listed Italian Companies Following The Introduction Of The Ias/Ifrs," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 2011, pages 3-18, july.
• Marilena Mironiuc & Ioan-Bogdan Robu & Mihaela-Alina Robu, 2011, """Going Concern"" And The Effects Of The Operational Cycle Management. An Empirical Study Concerning The Usage Of Financial Analysis For Obtaining Preliminary Proofs In The Task Of Financial Audit," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 2011, pages 41-53, july.
• Dmitri Mihailovici PARMAKLI & V. DOGA, 2011, "Cost-Effective Use Of Agricultural Land: A Case Study," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 7, pages 149-156, May.
• Costel ISTRATE, 2011, "Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 8, pages 43-61, December.
• Ionut Octavian Serban, 2011, "Analisys Of Labour Market And Unemployment In Romania From 2007 To 2010," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 39, pages 1-5.
• Assoc. Prof. Victoria Firescu Ph. D, Prof. Jenica Popescu Ph. D, 2011, "The Contribution Of Cash Flow Indicators In Terms Of Information To The Company Performance Analysis," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 4, issue 39, pages 166-173, May.
• Carmen Voinescu (Clapan) Ph. D Student & Assoc. Prof. Apostolos Apostolou, 2011, "The Contribution Of Public Relations In Tourism Enterprises," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 39, pages 253-260, May.
• Ec. Beleţu Elena Cristina, Ph.D. Student, 2011, "Performance Study On National Forest Administration Romsilva Based On Traditional Indicators," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 4, issue 39, pages 72-80, May.
• Marioara Avram, 2011, "Considerations On The Practical Application Of International Auditing Standards Regarding The Environment Of Control," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 1-7.
• Cerasela Pîrvu & Anca Mehedin?u & Cristian Pîrvu, 2011, "Analysis And Prognosis Of Costs - Support In Making Decisions," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 100-113.
• Mihaela Popa, 2011, "Optimization Of Fiscal Costs Inromania’S Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 114-121.
• Maria Sandu, 2011, "The Accountant And Fiscal Point Of View On The Depreciation And The Adjustments For The Depreciation Of Tangible Assets," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 122-133.
• Oana Staiculescu, 2011, "Quality – A Global Priority Even In The Context Of The World Economic Crisis," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 138-143.
• Valeriu Brabete, 2011, "Delimitation And Interferences Regarding The Accounting Models Related To The Change Of Assets Destination," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 14-21.
• Ecaterina Surupaceanu, 2011, "Alternative Conceptual And Determinations Of The Cost Of Capital," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 144-151.
• Ecaterina Surupaceanu, 2011, "Firm Performance In The Context Of International Regulations," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 152-157.
• Marian Taicu, 2011, "Views On The Application Of Cost Calculation Methods Based On The Constant Ratio Principle In The Bakery Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 158-165.
• George Calota & Nicolae-Cristian Juscu, 2011, "The Results Of Practical Application Of Fs And D Methods For Evaluating The Effectiveness Of Management System Of Financial Control In The Joint Stock Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 22-31.
• Camelia Constantin, 2011, "Limits Of Traditional Methods Of Cost Calculation And Ways To Improve Them In Fruit And Vegetable Canning Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 32-35.
• Marioara Avram & Mihaela Dutescu & Liliana Puican, 2011, "The Importance Of Accounting Information Quality In The Performance Of Statutory Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 50-55.
• Mihaela Andreea Nastasie, 2011, "Particularities Regarding Pay System In France," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 96-99.
• Daniel Goagara & Sorinel Domnisoru & Sorin Vînatoru, 2011, "Assessment And Accounting Informationspecificto Combinationof Entities, Inthecurrent Economiccontext," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 64-69.
• Constanta Iacob & Maria Criveanu & Oana Staiculescu, 2011, "Measuring The Impact Of Creative Management Control On The Smes And Free Enterprises (Professions) Performances," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 76-83.
• Cristiana Bogdanoiu, 2011, "Directions To Improve Management Accounting And Cost Calculations In Food Industry Of Manufacturing Dairy Products," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 8-13.
• Ion Ionescu, 2011, "Possibilities To Increase The Public Transport Efficiency In R.A.T. Craiova," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 84-91.
• Madalina Mihaila, 2011, "Costs Control In Energy Field," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 92-95.
• Leti?ia Maria Rof, 2011, "Kaizen Costing Method And Its Role In The Management Of An Entity," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 16, pages 104-109, April.
• Daniela Vitan, 2011, "Financial Reporting In Public Institutions And Non-Financial Entities. Similarities And Differences," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 16, pages 27-34, April.
• Iuliana Cenar, 2011, "The Approach To Pension Plans Through The Establishment Of Accounting Postulate," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 16, pages 43-48, April.
• Sorin-Constantin Deaconu, 2011, "Accounting Treatments Related To Accommodation And Complementary Services Provided By A Hotel Unit In Romania," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 17, pages 41-46, November.
• Sorinel Domniºoru & Oana Gherghinescu & Daniel Goagãrã, 2011, "Sequence Of Sales Records Workflow," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 17, pages 51-59, November.
• Stanculescu Mimi-Florina, 2011, "Financial Accounting And Business Management System In Process Of Converge Unique European Currency," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 17, pages 60-62, November.
• Iuliana Cenar, 2011, "Financial Reporting In Education Institutions The Implications Of The Transition To Accrual Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 13, pages 1-2.
• Dana Simona Gherai & Diana Elisabeta Balaciu, 2011, "From Creative Accounting Practices And Enron Phenomenon To The Current Financial Crisis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 13, pages 1-3.
• Nicolae Todea & Ionela Cornelia Stanciu & Ana Maria JoldoÅŸ (Udrea), 2011, "Environmental Audit, A Possible Source Of Information For Financial Auditors," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 13, pages 1-7.
• Carmen Giorgiana Bonaci & Adriana Tiron Tudor, 2011, "Fair Value Empirical Studies: An Overview On Acconting Research Literature," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-1.
• Florin Mihai & Constantin Groza December & Aldescu (Iacob) Elena-Oana, 2011, "Using Web Technology To Improve The Accounting Of Small And Medium Enterprises. An Academic Approach To Implementation Of Ifrs," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-11.
• LuminiÅ£a Rus & Mariana FarcaÅŸ, 2011, "The Composition And Structure Of Financial Reporting - Similarities And Differences In The Case Of Air Transport Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-13.
• Dan Topor & Ioana Dorin & Alina PuÅ£an, 2011, "The Role Of Cost Information In Decision-Making. Case Study," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-15.
• Sorin Briciu & Sorinel CăpuÅŸneanu, 2011, "The Increase Of Performance Of An Entity By The Conversion Of The Hidden Costs," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-2.
• Iuliana Cenar, 2011, "Accounting Policies And Treatments Of Contingent Assets And Liabilities In Public Institutions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-5.
• Alexandra Corlaciu & Adriana Tiron Tudor, 2011, "Related Party Transactions - Overview," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-6.
• Ioana-Maria Dragu & Adriana Tiron Tudor, 2011, "Developing An Econometric Model For Measuring The Evolution Of Information Disclosure - Ias 23 Borrowing Costs -," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-8.
• Renata DYLAG & Malgorzata KUCHARCZYK, 2011, "Recognising Revenue from the Construction of Real Estate in Financial Statements of Developers in Poland," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 1, pages 25-42, March.
• Maria MANOLESCU & Aureliana-Geta ROMAN & Mihaela MOCANU, 2011, "Corporate Governance in Romania: from Regulation to Implementation," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 1, pages 4-24, March.
• Catalin Nicolae ALBU & Nadia ALBU & Szilveszter FEKETE PALI-PISTA & Dan CUZDRIOREAN VLADU, 2011, "The Power and the Glory of Big 4: A Research Note on Independence and Competence in the Context of IFRS Implementation," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 1, pages 43-54, March.
• Paul DIACONU & Nicoleta COMAN & Catalina GORGAN & Vasile GORGAN & Codrina SANDRU, 2011, "The Needs of the Financial Labour Market in Romania and the Answer of the Local Universities to This Social Demand," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 1, pages 55-73, March.
• Ramona LAPTES, 2011, "A Fresco of the First Financial Reporting Attempts in Romania: The Period 1837-1920," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 1, pages 74-92, March.
• David ALEXANDER & Catalin Nicolae ALBU, 2011, "Introduction to the Special Issue on “National Perspectives on International Accounting Harmonization”," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 2, pages 102-105, June.
• Vicky COLE & Joel BRANSON & Diane BREESCH, 2011, "The illusion of comparable European IFRS financial statements. Beliefs of auditors, analysts and other users," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 2, pages 106-134, June.
• Adela DEACONU & Anuta BUIGA, 2011, "Accounting and the Environmental Factors - an Empirical Investigation in Post-Communist Romania," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 2, pages 135-168, June.
• Razvan V. MUSTATA & Szilveszter FEKETE & Dumitru MATIS & Carmen Giorgiana BONACI, 2011, "Motivating Accounting Professionals in Romania. Analysis after Five Decades of Communist Ideology and Two Decades of Accounting Harmonization," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 2, pages 169-201, June.
• Karol Marek KLIMCZAK, 2011, "Market Reaction to Mandatory IFRS Adoption: Evidence from Poland," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 2, pages 228-248, June.
• Simona CATUOGNO & Alessandra ALLINI, 2011, "Multiple Evaluation Options & Comparability: Equity Investments in Italy and Spain," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 2, pages 249-274, June.
• Deborah BRANSWIJCK & Stefanie LONGUEVILLE & Patricia EVERAERT, 2011, "The Financial Impact of the Proposed Amendments to IAS 17: Evidence from Belgium and the Netherlands," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 2, pages 275-294, June.
• Sotirios KARATZIMAS & Stella ZOUNTA & Vagia KYRIAKIDOU, 2011, "Impacts and Changes in the Accounting Policies after the IAS Adoption: A Comparison between the Manufacturing and the Commercial Sector in Greece," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 3, pages 302-317, September.
• Mihaela IONASCU, 2011, "Properties of Analysts’ Forecasts for Romanian Listed Companies: How Much Do Firm-Specific Factors Matter?," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 3, pages 318-325, September.
• Victor-Octavian MULLER, 2011, "Value Relevance of Consolidated Versus Parent Company Financial Statements: Evidence from the Largest Three European Capital Markets," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 3, pages 326-350, September.
• Madalina DUMITRU & Daniela Artemisa CALU & Catalina GORGAN & Adriana CALU, 2011, "A Historical Approach of Change in Management Accounting Topics Published in Romania," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 3, pages 375-396, September.
• Cemal Elitas & Feyyaz Yildiz & Mustafa Uc, 2011, "Environment Of Accouting Science: A Comparative Between Anglo-Saxon And Continent Europe," Anadolu University Journal of Social Sciences, Anadolu University, volume 11, issue 2, pages 1-18, May.
• Ion CROITORU & Emilia VASILE & Nicoleta Adriana GHERGHELAS, 2011, "Functional And Procedural Complementarity Between �Internal Audit� And �Public Internal Audit�," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 1, issue 6(21), pages 33-42, March.
• Mihaela IONA?CU, 2011, "Financial Disclosure Of Listed Romanian Companies And Analysts' Forecast Accuracy: An Exploratory Research," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 1, issue 6(21), pages 50-56, March.
• Younes H. AKLE, 2011, "Financial Reporting Timeliness In Egypt: A Study Of The Legal Framework And Accounting Standards," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 1, issue 6(21), pages 81-91, March.
• Mariana MAN & Ioan Constantin DIMA & Valentina MINEA, 2011, "Accounting And Fiscal Policies Regarding The Treatment Of Assets� Depreciation � National And International," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 30, issue 2(22), pages 32-48, June.
• Aurelia GRIGORE & Mariana RADU, 2011, "Towards An Operational And Foreseeable Administration Accounting," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 30, issue 2(22), pages 73-80, June.
• Younes H. AKLE, 2011, "The Relationship Between Corporate Governance And Financial Reporting Timeliness For Companies Listed On Egyptian Stock Exchange �An Empirical Study�," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 30, issue 2(22), pages 81-90, June.
• Younes H. AKLE, 2011, "The Relationship Between Financial Reporting Timeliness And Attributes Of Companies Listed On Egyptian Stock Exchange "An Empirical Study"," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 23, issue 3, pages 83-103, september.
• Lucian MUNTEANU, 2011, "Cost Of Equity, Financial Information Disclosure, And Ifrs Adoption: A Literature Review," Internal Auditing & Risk Management, Athenaeum University of Bucharest, volume 24, issue 4, pages 67-80, december.
• Mihai Deju, 2011, "Consolidated Financial Statements – in IAS 27 perspective," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 16-17.
• Daniela Postolache (Males), 2011, "Accounting Practice and Intelligent Technologies," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 16-17.
• Aristita Rotila, 2011, "Cash Advance Accounting: Accounting Regulations and Practices," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 16-17.
• Florentin - Emil Tanasa & Doina Prodan (Palade), 2011, "Similarities and disparities between Romanian individual and consolidated financial group statements," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 16-17.
• Roberto Nicastro & Franco Tutino, 2011, "Italian banks’ profitability: improvement strategies, business models, constraints," BANCARIA, Bancaria Editrice, volume 9, pages 02-22, September.
• Maria Luisa Giachetti, 2011, "Italian banks’ trend in the first half of 2011," BANCARIA, Bancaria Editrice, volume 12, pages 00, December.
• Nicholas Apergis & John Sorros, 2011, "Long-Term Debt and the Value of the Firm,Evidence from International Listed Manufacturing Firms," Review of Economics & Finance, Better Advances Press, Canada, volume 1, pages 60-72, February.
• Pieter Buys & Danie Schutte, 2011, "The Impact Of The Statement Of Gaap For Sme’S In South Africa," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Danie Schutte & Pieter Buys, 2011, "An Analysis Of Sme Financial Statements After The Adoption Of Ifrs For Smes A South African Case Study," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Daniel Pérez & Vicente Salas-Fumás & Jesús Saurina, 2011, "Do dynamic provisions reduce income smoothing using loan Loss provisions?," Working Papers, Banco de España, number 1118, Sep.
• Mirko Andrić & Kristina Mijić & Dejan Jakšić, 2011, "Financial Reporting and Characteristics of Impairment of Assets in Republic of Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 56, issue 189, pages 101-116, April – J.
• Fernando Caio Galdi & Rodrigo Falco Lopes, 2011, "Equity Valuation and Accounting Numbers: Applying Zhang (2000) and Zhang and Chen (2007) models to Brazilian Market," Brazilian Review of Finance, Brazilian Society of Finance, volume 9, issue 1, pages 131-157.
• Michel Aglietta, 2011, "Risque systémique et politique macroprudentielle : une nouvelle responsabilité des banques centrales," Revue d'économie financière, Association d'économie financière, volume 0, issue 1, pages 193-204.
• Rainer Niemann, 2011, "Asymmetric Taxation and Performance-Based Incentive Contracts," CESifo Working Paper Series, CESifo, number 3363.
• Rúben Miguel Torcato Peixinho, 2011, "Do analysts know but not say? The case of going-concern opinions," CEFAGE-UE Working Papers, University of Evora, CEFAGE-UE (Portugal), number 2011_09.
• Rúben Miguel Torcato Peixinho, 2011, "Are analysts misleading investors? The case of goingconcern opinions," CEFAGE-UE Working Papers, University of Evora, CEFAGE-UE (Portugal), number 2011_22.
• Nara Medianeira Stefano, 2011, "Gerenciamento De Custos Em Pequenas Empresas Prestadoras De Servico Utilizando O Activity Based Costing (Abc)," Estudios Gerenciales, Universidad Icesi.
• Jennifer Lorena Gómez Contreras, 2011, "Partiendo de un análisis del comportamiento de los mercados de valores es adecuado la implementación de las normas internacionales de información financiera en nuestro país," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 022768, Jan.
• Jorge Suárez Tirado, 2011, "El papel de la informacion contable-financiera en la consolidacion de la lógica financiera capitalista análisis a partir de las crisis financieras," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 022772, Jan.
• Jorge Suárez Tirado, 2011, "Criterios de valoración en contabilidad y su impacto sobre la representación de la realidad económica organizacional
  [Insides in accounting and its impact on the representation of economic reality organizational]," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 022898.
• Nohora García & Nelson Dueñas & Julianna Moreno, 2011, "Percepciones de las organizaciones sobre la contabilidad financiera. Una ilustración para la ciudad de Bucaramanga - Colombia
  [Organizationals´ Perceptions of the financial accounting. An illustration of Bucaramanga city - Colombia]," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 022900.
• Mauricio Gómez Villegas, 2011, "Dinámica de la concepción y la enseñanza de la teoría contable en Colombia (1970-2000): una exploración institucional," Econógrafos, Escuela de Economía, Universidad Nacional de Colombia, FCE, CID, number 022903.
• Gabriel Rueda Delgado, 2011, "Contabilidad para la equidad y la inclusión social: propuestas para una investigación interdisciplinaria a largo plazo," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Patricia González González & Tatiana Berm�dez Rodr�guez, 2011, "Gerenciando intangibles en empresas de software aplicando el proceso de análisis por jerarquías y el cuadro de mando integral," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• John Trujillo Trujillo & Nelson �lvarez Mar�n, 2011, "Intercambio y mercado en el pensamiento de max weber," Revista Semestre Económico, Universidad de Medellín.
• Claudia Gómez Ramírez, 2011, "Conceptos estratégicos para agencias de relaciones públicas en Colombia," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Joseph Tham & Ignacio Velez Pareja & James Kolari, 2011, "Analytical Solution for Optimal Capital Structure in Perpetuities," Proyecciones Financieras y Valoración, Master Consultores, number 7857, Jan.