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

• Ignacio V√©lez & Ricardo D√°vila, 2011, "Herramientas de Proyecciones y Proyecciones de los Estados Financieros," Proyecciones Financieras y Valoración, Master Consultores, number 8047, Feb.
• Ignacio V√©lez & Ricardo D√°vila, 2011, "Working Capital Management and Financial Planning (Administraci√≥n del Capital de Trabajo y Planeaci√≥n Financiera) (Spanish)," Proyecciones Financieras y Valoración, Master Consultores, number 8049, Feb.
• Ignacio V√©lez & Ricardo D√°vila, 2011, "Introduction to Financial Management (Introducci√≥n a la Gerencia Financiera) (Spanish)," Proyecciones Financieras y Valoración, Master Consultores, number 8050, Feb.
• Ignacio V√©lez & Ricardo D√°vila, 2011, "Relationships with Shareholders and Creditors Financial Leverage (Relaciones con Accionistas y Acreedores. Apalancamiento Financiero) (Spanish)," Proyecciones Financieras y Valoración, Master Consultores, number 8051, Feb.
• Ignacio V√©lez & Ricardo D√°vila, 2011, "Break-Even Analysis and Operating Leverage (An√°lisis De Punto De Equilibrio Y Apalancamiento Operativo - in Spanish)," Proyecciones Financieras y Valoración, Master Consultores, number 8052, Feb.
• Ignacio V√©lez Pareja & Felipe Mejia-Pelaez & James W. Kolari, 2011, "Optimal Capital Structure for Finite Cash Flows," Proyecciones Financieras y Valoración, Master Consultores, number 8229, Mar.
• Rafael Yesid Salas Perez & Juan David Gutierrez & Ignacio Velez Pareja, 2011, "Valor De Los Ahorros En Impuestos Por Deuda En Colombia: Un Estudio Emp√≠rico," Proyecciones Financieras y Valoración, Master Consultores, number 9263, Jul.
• DeMarzo, Peter & Acharya, Viral & Kremer, Ilan, 2011, "Endogenous Information Flows and the Clustering of Announcements," CEPR Discussion Papers, Centre for Economic Policy Research, number 8680, Dec.
• Delaney, L. & Thijssen, J., 2011, "Valuing voluntary disclosure using a real options approach," Working Papers, Department of Economics, City St George's, University of London, number 11/06.
• Casta, Jean-François (ed.), 2011, "Valorisation et reporting du goodwill : enjeux théoriques et empiriques," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/8007.
• Gheorghe Lepadatu, 2011, "The ways of perfection managerial accounting and cost calculation," The Annals of Dimitrie Cantemir Christian University. Economy, Commerce and Tourism Series, Faculty of Management in Tourism and Commerce Bucharest, "Dimitrie Cantemir" Christian University, Bucharest, Romania, volume 3, issue 1, pages 49-54, June.
• Vasile Bleotu, 2011, "Computation and analysis of deviations from cost reports," The Annals of Dimitrie Cantemir Christian University. Economy, Commerce and Tourism Series, Faculty of Management in Tourism and Commerce Bucharest, "Dimitrie Cantemir" Christian University, Bucharest, Romania, volume 3, issue 1, pages 55-62, June.
• Doina Maria Tilea, 2011, "The cost-benefit analysis in the management of it projects," The Annals of Dimitrie Cantemir Christian University. Economy, Commerce and Tourism Series, Faculty of Management in Tourism and Commerce Bucharest, "Dimitrie Cantemir" Christian University, Bucharest, Romania, volume 3, issue 1, pages 63-69, June.
• Emil LUNGEANU & Constantin AFANASE, 2011, "References on the Study and Research of Public External Operational Audit of Structural Non-reimbursable Funds an Epistemological Approach," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 77-84.
• Angèle Renaud, 2011, "L’articulation des indicateurs environnementaux entre contrôle diagnostic et contrôle interactif. Le cas d’une entreprise française de vins et spiritueux," Working Papers CREGO, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations, number 1110601, Jun.
• Jamal Barzegari Khanagha, 2011, "Value Relevance of Accounting Information in the United Arab Emirates," International Journal of Economics and Financial Issues, International Journal of Economics and Financial Issues, volume 1, issue 2, pages 33-45, June.
• Jones, Stewart & Finley, Aimee, 2011, "Have IFRS made a difference to intra-country financial reporting diversity?," The British Accounting Review, Elsevier, volume 43, issue 1, pages 22-38, DOI: 10.1016/j.bar.2010.10.004.
• Setia-Atmaja, Lukas & Haman, Janto & Tanewski, George, 2011, "The role of board independence in mitigating agency problem II in Australian family firms," The British Accounting Review, Elsevier, volume 43, issue 3, pages 230-246, DOI: 10.1016/j.bar.2011.06.006.
• Bugeja, Martin, 2011, "Takeover premiums and the perception of auditor independence and reputation," The British Accounting Review, Elsevier, volume 43, issue 4, pages 278-293, DOI: 10.1016/j.bar.2011.08.005.
• Truong, Cameron, 2011, "Post-earnings announcement abnormal return in the Chinese equity market," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 21, issue 5, pages 637-661, DOI: 10.1016/j.intfin.2011.04.002.
• Chudek, Mark & Truong, Cameron & Veeraraghavan, Madhu, 2011, "Is trading on earnings surprises a profitable strategy? Canadian evidence," Journal of International Financial Markets, Institutions and Money, Elsevier, volume 21, issue 5, pages 832-850, DOI: 10.1016/j.intfin.2011.06.004.
• Feng, Mei & Ge, Weili & Luo, Shuqing & Shevlin, Terry, 2011, "Why do CFOs become involved in material accounting manipulations?," Journal of Accounting and Economics, Elsevier, volume 51, issue 1-2, pages 21-36, February.
• Comprix, Joseph & Muller, Karl A., 2011, "Pension plan accounting estimates and the freezing of defined benefit pension plans," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 115-133, DOI: 10.1016/j.jacceco.2010.06.003.
• Chen, Shuping & Matsumoto, Dawn & Rajgopal, Shiva, 2011, "Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 134-150, DOI: 10.1016/j.jacceco.2010.10.006.
• Cain, Matthew D. & Denis, David J. & Denis, Diane K., 2011, "Earnouts: A study of financial contracting in acquisition agreements," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 151-170, DOI: 10.1016/j.jacceco.2010.05.001.
• Zhang, Huai & Zheng, Liu, 2011, "The valuation impact of reconciling pro forma earnings to GAAP earnings," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 186-202, DOI: 10.1016/j.jacceco.2010.07.001.
• Berger, Philip G., 2011, "Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 204-218, DOI: 10.1016/j.jacceco.2011.01.001.
• Feng, Mei & Ge, Weili & Luo, Shuqing & Shevlin, Terry, 2011, "Why do CFOs become involved in material accounting manipulations?," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 21-36, DOI: 10.1016/j.jacceco.2010.09.005.
• Kross, William J. & Ro, Byung T. & Suk, Inho, 2011, "Consistency in meeting or beating earnings expectations and management earnings forecasts," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 37-57, DOI: 10.1016/j.jacceco.2010.06.004.
• Choudhary, Preeti, 2011, "Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 77-94, DOI: 10.1016/j.jacceco.2010.09.004.
• Ng, Jeffrey, 2011, "The effect of information quality on liquidity risk," Journal of Accounting and Economics, Elsevier, volume 52, issue 2, pages 126-143, DOI: 10.1016/j.jacceco.2011.03.004.
• Bhat, Gauri & Frankel, Richard & Martin, Xiumin, 2011, "Panacea, Pandora's box, or placebo: Feedback in bank mortgage-backed security holdings and fair value accounting," Journal of Accounting and Economics, Elsevier, volume 52, issue 2, pages 153-173, DOI: 10.1016/j.jacceco.2011.06.002.
• Demerjian, Peter R., 2011, "Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?," Journal of Accounting and Economics, Elsevier, volume 52, issue 2, pages 178-202, DOI: 10.1016/j.jacceco.2011.08.004.
• Bertomeu, Jeremy & Magee, Robert P., 2011, "From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle," Journal of Accounting and Economics, Elsevier, volume 52, issue 2, pages 209-227, DOI: 10.1016/j.jacceco.2011.08.005.
• Wagenhofer, Alfred, 2011, "Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle," Journal of Accounting and Economics, Elsevier, volume 52, issue 2, pages 228-234, DOI: 10.1016/j.jacceco.2011.08.006.
• Blacconiere, Walter G. & Frederickson, James R. & Johnson, Marilyn F. & Lewis, Melissa F., 2011, "Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?," Journal of Accounting and Economics, Elsevier, volume 52, issue 2, pages 235-251, DOI: 10.1016/j.jacceco.2011.09.002.
• López-Espinosa, Germán & Moreno, Antonio & Pérez de Gracia, Fernando, 2011, "Banks' Net Interest Margin in the 2000s: A Macro-Accounting international perspective," Journal of International Money and Finance, Elsevier, volume 30, issue 6, pages 1214-1233, October.
• Ferguson, Andrew & Scott, Tom, 2011, "Market reactions to Australian boutique resource investor presentations," Resources Policy, Elsevier, volume 36, issue 4, pages 330-338, DOI: 10.1016/j.resourpol.2011.07.004.
• Aysen Korukoglu, 2011, "Isletmelerde Cevre Muhasebesi: Izmir Ili Uygulamasi," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 11, issue 1, pages 81-89.
• Filiz Angay KUTLUK & Ayten ERSOY, 2011, "Muhasebe Meslek Uyelerinin Etik Yargi Duzeyleri Uzerine Bir Arastirma," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 11, issue 3, pages 425-438.
• Tang Yuejun, 2011, "Audit fees, motivation of avoiding loss and opinion shopping," China Finance Review International, Emerald Group Publishing Limited, volume 1, issue 3, pages 241-261, July, DOI: 10.1108/20441391111144103.
• Haifeng You & Xiao‐Jun Zhang, 2011, "Limited attention and stock price drift following earnings announcements and 10‐K filings," China Finance Review International, Emerald Group Publishing Limited, volume 1, issue 4, pages 358-387, September, DOI: 10.1108/20441391111167487.
• Peek, E., 2011, "The Value of Accounting," ERIM Inaugural Address Series Research in Management, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam., number EIA-2011-048-F&A, Oct.
• Eleni Rogdaki & Andreas Koutoupis & Maria Rodosthenous, 2011, "Ensuring the "true and fair view principle" of banks’ financial statements after the in-troduction of the application of IFRS: The case of Greece," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 19-32.
• Konstantinos P. Papadatos & Athanasios P. Bellas, 2011, "Applying IFRS Mandatory: Evidence from Greek Listed Companies," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 71-96.
• Klotz, Michael, 2011, "Regelwerke der IT-Compliance - Klassifikation und Übersicht. Teil 1: Rechtliche Regelwerke," SIMAT Arbeitspapiere, Hochschule Stralsund, Stralsund Information Management Team (SIMAT), number 03-11-011.
• Müller, Hans Christian, 2011, "Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias," VfS Annual Conference 2011 (Frankfurt, Main): The Order of the World Economy - Lessons from the Crisis, Verein für Socialpolitik / German Economic Association, number 48683.

2010

• 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 & 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 & 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 & 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 & 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 & 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 & 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.