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

2009

• Nicolas Berland & Eve Chiapello, 2009, "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Post-Print, HAL, number halshs-00365946, Jan.
• Vassili Joannides & Nicolas Berland, 2009, "Designing a consistent accounting research - evidence from linkages between accounting and religion," Post-Print, HAL, number halshs-00456206, May.
• Nicolas Berland & Yves Levant & Vassili Joannides, 2009, "Institutionalisation and deinstitutionalisation of budget. Symmetrical analysis of rhetoric associated to the introduction of budget and “beyond budgeting”," Post-Print, HAL, number halshs-00459462, May.
• Romana L. Autrey & Francesco Bova, 2009, "Gray Markets and Multinational Transfer Pricing," Harvard Business School Working Papers, Harvard Business School, number 09-098, Feb, revised Oct 2009.
• Susan Machuga & Karen Teitel, 2009, "Board of director characteristics and earnings quality surrounding implementation of a corporate governance code in Mexico," Working Papers, College of the Holy Cross, Department of Economics, number 0915, Dec.
• Fan, Joseph P.H. & Wong, T.J. & Zhang, Tianyu, 2009, "Founder Succession and Accounting Properties," CEI Working Paper Series, Center for Economic Institutions, Institute of Economic Research, Hitotsubashi University, number 2009-06, Nov.
• Van Campenhout, Geert & Van Caneghem, Tom, 2009, "Information Availability, Information Quality and the Financial Structure of Belgian SME's," Working Papers, Hogeschool-Universiteit Brussel, Faculteit Economie en Management, number 2009/27, Oct.
• Nirosh Karuppu, 2009, "Evidence on Auditors Use of Business Continuity Models as an Analytical Procedure," Accounting & Taxation, The Institute for Business and Finance Research, volume 1, issue 1, pages 63-74.
• Tao Zeng, 2009, "Stock Price Reactions to the Canadian Lifetime Capital Gains Exemption," Accounting & Taxation, The Institute for Business and Finance Research, volume 1, issue 1, pages 75-85.
• Luciana Spica Almilia, 2009, "Determining Factors of Internet Financial Reporting in Indonesia," Accounting & Taxation, The Institute for Business and Finance Research, volume 1, issue 1, pages 87-99.
• Randall Zhaohui Xu, 2009, "Reexamination Of The Relationship Between Disclosure And Cost Of Capital," Global Journal of Business Research, The Institute for Business and Finance Research, volume 3, issue 1, pages 15-26.
• Anne B. Fosbre & Ellen M. Kraft & Paul B. Fosbre, 2009, "The Globalization Of Accounting Standards : Ifrs Versus Us Gaap," Global Journal of Business Research, The Institute for Business and Finance Research, volume 3, issue 1, pages 61-71.
• Hussein Ali Khasharmeh, 2009, "An Empirical Study Of Qualification And Criteria Required Of Public Auditors In Jordan," Global Journal of Business Research, The Institute for Business and Finance Research, volume 3, issue 2, pages 8-39-48.
• Wei Ting & Sin-Hui Yen & Sheng-Shih Huang, 2009, "Top Management Compensation, Earnings Management And Default Risk: Insights From The Chinese Stock Market," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 3, issue 1, pages 31-46.
• Stavros Degiannakis & George Giannopoulos, 2009, "Is PEAD a consequence of the presence of the cognitive bias of self-attribution in investors' expectations regarding permanent earnings? Evidence from Athens Stock Exchange," International Journal of Computational Economics and Econometrics, Inderscience Enterprises Ltd, volume 1, issue 1, pages 89-110.
• Ünsal BAN & Murat MAZIBAŞ, 2009, "Banka başarısızlıklarının yapay sinir ağlarıylatahmini: Türk bankacılık sistemi üzerine karşılaştırmalı bir uygulama," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 24, issue 282, pages 27-53.
• Beatriz García Osma & Encarna Guillamón Saorín, 2009, "Corporate governance and impression management in annual press releases," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2009-02, Mar.
• Kuang-Ku Chen & Kuo-Chih Cheng & Mei-Ling Yang & Shao-Hsi Chung, 2009, "Earnings Rounding-up Behavior and Earnings Management," Journal of Economics and Management, College of Business, Feng Chia University, Taiwan, volume 5, issue 1, pages 135-157, January.
• Sak Bhamornsiri & Robert Guinn & Richard Schroeder, 2009, "International Implications of the Cost of Compliance with the External Audit Requirements of Section 404 of Sarbanes–Oxley," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 15, issue 1, pages 17-29, February, DOI: 10.1007/s11294-008-9178-3.
• Kenneth Lorek & G. Willinger, 2009, "New evidence pertaining to the prediction of operating cash flows," Review of Quantitative Finance and Accounting, Springer, volume 32, issue 1, pages 1-15, January, DOI: 10.1007/s11156-007-0076-1.
• Lawrence Brown & Marcus Caylor, 2009, "Corporate governance and firm operating performance," Review of Quantitative Finance and Accounting, Springer, volume 32, issue 2, pages 129-144, February, DOI: 10.1007/s11156-007-0082-3.
• Oliver Kim & Steve Lim & Taewoo Park, 2009, "Measuring the impact of sales on earnings and equity price," Review of Quantitative Finance and Accounting, Springer, volume 32, issue 2, pages 145-168, February, DOI: 10.1007/s11156-008-0086-7.
• Dan Palmon & Ephraim Sudit & Ari Yezegel, 2009, "The value of columnists’ stock recommendations: an event study approach," Review of Quantitative Finance and Accounting, Springer, volume 33, issue 3, pages 209-232, October, DOI: 10.1007/s11156-009-0114-2.
• Santanu Mitra & Mahmud Hossain, 2009, "Value-relevance of pension transition adjustments and other comprehensive income components in the adoption year of SFAS No. 158," Review of Quantitative Finance and Accounting, Springer, volume 33, issue 3, pages 279-301, October, DOI: 10.1007/s11156-009-0112-4.
• Yijiang Zhao & Kung Chen & Lee Yao, 2009, "Effects of takeover protection on earnings overstatements: evidence from restating firms," Review of Quantitative Finance and Accounting, Springer, volume 33, issue 4, pages 347-369, November, DOI: 10.1007/s11156-009-0128-9.
• Steven Cahan & David Emanuel & Jerry Sun, 2009, "The effect of earnings quality and country-level institutions on the value relevance of earnings," Review of Quantitative Finance and Accounting, Springer, volume 33, issue 4, pages 371-391, November, DOI: 10.1007/s11156-009-0117-z.
• Mihai Ristea & Gheorghe Lepadatu & Corina Graziella Dumitru, 2009, "Liberty and Concordance in Book-Keeping," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, volume 1, issue 2, pages 46-61, June.
• Hidetoshi Yamaji, 2009, "Railroad Regulation in the United States in the Nineteenth Century: A Lesson in International Accounting," Kobe Economic & Business Review, Research Institute for Economics & Business Administration, Kobe University, volume 53, pages 13-46, February.
• Stefan Hlawatsch & Sebastian Ostrowski, 2009, "Economic Loan Loss Provision and Expected Loss," FEMM Working Papers, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management, number 09013, Apr.
• Collins C. Ngwakwe, 2009, "Justifying Environmental Cost Allocation in a Multiple Product Firm: A Case Study," Managing Global Transitions, University of Primorska, Faculty of Management Koper, volume 7, issue 4, pages 403-420.
• Jesús Alberto Suárez Pineda, 2009, "Lineamientos para la construcción del campo contable: un enfoque social-histórico Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 10, pages 8-32, Diciembre.
• Fabiola Loaiza Robles, 2009, "Aportes para la comprensión del discurso pedagógico contable Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 10, pages 142-160, Diciembre.
• Marco Antonio Machado Rivera, 2009, "Crisis de la contabilidad: contexto y dimensiones Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 10, pages 161-174, Diciembre.
• Guillermo León Martínez Pino, 2009, "Los arquetipos contextuales de la ortodoxia contable Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 10, pages 175-206, Diciembre.
• Jairo Alonso Bautista, 2009, "La muerte del Leviatán: lo público como problema contable Patterns in Neighboring Areas:Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 10, pages 207-223, Diciembre.
• Édgar Gracia López, 2009, "Contabilidad, gestión y productividad Patterns in Neighboring Areas:Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 10, pages 224-244, Diciembre.
• Rafael Franco Ruiz, 2009, "Contabilidad y control ambiental Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 10, pages 33-58, Diciembre.
• Carlos Emilio García Duque, 2009, "¿Qué significa hacer “pensamiento contable”? Elementos para la comprensión de algunos problemas teóricos involucrados en tal actividad Patterns in Neighboring Areas Colombia," Lúmina. Revista iberoamericana de Contabilidad, Administración y Economía, Facultad de Ciencias Contables, Económicas y Administrativas, Universidad de Manizales., volume 0, issue 10, pages 98-114, Diciembre.
• Carlo Alberto Magni, 2009, "Accounting and economic measures:An integrated theory of capital budgeting," Centro Studi di Banca e Finanza (CEFIN) (Center for Studies in Banking and Finance), Universita di Modena e Reggio Emilia, Dipartimento di Economia "Marco Biagi", number 0019, Dec.
• Russell Smyth & Ingrid Nielsen & Qingguo Zhai, 2009, "Personal Well-Being In Urban China," Development Research Unit Working Paper Series, Monash University, Department of Economics, number 01-09, Feb.
• Russell Smyth & Ingrid Nielsen & Qingguo Zhai, 2009, "Subjective Well-Being Of China'S Off-Farm Migrants," Development Research Unit Working Paper Series, Monash University, Department of Economics, number 02-09, Feb.
• Ingrid Nielsen & Olga Paritski & Russell Smyth, 2009, "Subjective Well-Being Of Beijing Taxi Drivers," Development Research Unit Working Paper Series, Monash University, Department of Economics, number 03-09, Mar.
• Richard A. Lambert & Christian Leuz & Robert E. Verrecchia, 2009, "Information Asymmetry, Information Precision, and the Cost of Capital," NBER Working Papers, National Bureau of Economic Research, Inc, number 14881, Apr.
• Christian Leuz & Catherine Schrand, 2009, "Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock," NBER Working Papers, National Bureau of Economic Research, Inc, number 14897, Apr.
• Kevin S. Markle & Douglas Shackelford, 2009, "Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?," NBER Working Papers, National Bureau of Economic Research, Inc, number 15091, Jun.
• Christian Laux & Christian Leuz, 2009, "Did Fair-Value Accounting Contribute to the Financial Crisis?," NBER Working Papers, National Bureau of Economic Research, Inc, number 15515, Nov.
• Bostjan Aver & Simon Cadez, 2009, "Management accountants’ participation in strategic management processes: A cross-industry comparison," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, volume 14, issue 3, pages 310-322.
• P. Milgrom, 2009, "What the Seller Wont Tell You: Persuasion and Disclosure in Markets," Voprosy Ekonomiki, NP Voprosy Ekonomiki, issue 3, DOI: 10.32609/0042-8736-2009-3-94-109.
• Cuc Sunhilde & Kanya Hajnalka, 2009, "Corporate Governance- A Transparency Index For The Romanian Listed Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 2, issue 1, pages 60-66, May.
• Imbrescu Carmen-Mihaela & HaLLegan Camelia-Daniela & Megan Ovidiu-Octavian, 2009, "Procedures And Mechanisms For Prevention Of The Risk Of Financial Insolvency In The Banking System Through The Use Of Risk Provisions," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1009-1013, May.
• Mates Dorel & Socoliuc Marian & Hlaciuc Elena, 2009, "Accounting Treatment Of Web Design According To International Standards Of Financial Reporting Ias / Ifrs. An International And National Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1037-1041, May.
• Matis Dumitru & Bonaci Carmen Giorgiana, 2009, "Searching For The Fair Story Behind Fair Value For Financial Instruments," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1042-1048, May.
• Muresan Mariana Leontina & Ungureanu Camelia Alis & Fulop Melinda Timea, 2009, "Harmonisierung Des Jahresabschlusses," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1060-1066, May.
• Mustata Razvan V. & Matis Dumitru, 2009, "From The Harmonization Need To The Spontaneous Accounting Harmonization," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1067-1071, May.
• Paunescu Mirela, 2009, "CANCELLATION OF A LEASING CONTRACT a€“ EVALUATING THE ASSET REGAINED," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1097-1100, May.
• Pravat Ionela Cristina & Botez Daniel, 2009, "Fiscal And Accountancy Aspects Concerning The Economic Activity Of Intra-Communitarian Goods Transport," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1140-1145, May.
• Tulvinschi Mihaela & Chirita Irina, 2009, "Effects Of Residual Value Revision On The Lessor’S Results In The Finance Lease Contracts," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 1186-1191, May.
• Almasan Alina Carmen & Grosu Corina, 2009, "A Strategic Approach Of Management Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 736-741, May.
• Baltes Nicolae & Ciuhureanu Alina Teodora, 2009, "Study Regarding The Importance Of Accountancy Inside Organisations," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 742-747, May.
• Bengescu Marcela & Bengescu Raluca, 2009, "Contrats De Vente Comportant Une Clause De Reserve De Propriete," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 753-757, May.
• Bengescu Marcela & Dumitru Mihaela, 2009, "Garanties De Bonne Ececution," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 758-762, May.
• Bogdan Victoria & Pop Cosmina Madalina & Popa Dorina Nicoleta, 2009, "Voluntary Internet Financial Reporting And Disclosure – A New Challenge For Romanian Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 770-778, May.
• Boghean Florin & Hlaciuc Elena & Boghean Camen & Danila Morosan Lucia, 2009, "The Policy Of Prices An Important Element In Substantiation Of Penetration Strategy In New Market Segments," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 779-783, May.
• Botez Daniel & Pravat Cristina Ionela, 2009, "Study Concerning The Differences Between The Fourth Directive And Accounting Standards From Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 791-795, May.
• Brabete Valeriu & Dragan Cristian, 2009, "Comparative Analysis Regarding The Amortisation Of Non Current Assets In A National And International Context," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 796-800, May.
• Bunget Ovidiu-Constantin PhD, 2009, "Opinions On Allocation Of Profit Carried Forward To Dividends," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 817-821, May.
• Calu Daniela & Olimid Lavinia & Dumitru Madalina, 2009, "Research Concerning Tanatogenesis In The Romanian Accountancy: The Case Of The Public Sector," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 832-837, May.
• Ciuhureanu Alina Teodora & Baltes Nicolae, 2009, "Study Regarding The Ethics And Creativity In The Financial-Accounting Activity," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 844-849, May.
• Cozma Ighian Diana, 2009, "The Quality Of Accounting Data – An Absolute Requirement," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 855-859, May.
• Cozma Ighian Diana, 2009, "Historical Cost Versus Fair Value," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 860-865, May.
• Cuzdriorean Dan Dacian & Jurcau Anca Sabina, 2009, "Tax Optimization Through Transfer Pricing, Common And Manipulative Practice," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 872-876, May.
• Deaconu Adela & Nistor Cristina & Cuzdriorean Dan, 2009, "Considerations On The Fair Value Of Revenues Recognized In Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 877-882, May.
• Deaconu Adela, 2009, "Solutions For Measuring The Fair Value Of The Workforce," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 883-887, May.
• Briciu Sorin & Samara Silvia, 2009, "National And International Approach To Financial Instruments," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 90-95, May.
• DUMBRAVA PARTENIE & Sucala Lucia & BOCHIS LEONICA & BREBAN LUDOVICA, 2009, "Ifrs 8 – Operating Segments," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 931-935, May.
• Feleaga Niculae & Feleaga Liliana & Sandu Raluca & Avram Viorel, 2009, "Quelques Propos Sur La Reforme Comptable. Le Cas De La Roumanie," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 954-959, May.
• Hategan Camelia-Daniela & Imbrescu Carmen-Mihaela & Megan Ovidiu-Octavian, 2009, "PRESENTATION OF SUBSIDIES IN THE FINANCIAL REPORTS OF ECONOMIC ENTITIES a€“ NECESSITY AND IMPORTANCE," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 986-990, May.
• Hlaciuc Elena & Socoliuc Marian, 2009, "Considerations Regarding The Accounting Profession In Europe - Competitiveness And Professional Ethics," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 991-994, May.
• Ivica Pervan, 2009, "Trends of Voluntary Internet Reporting in Croatia: Analysis for the Period 2005 - 2007," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 5, pages 617-625.
• Velimir Lovric, 2009, "Accounting Policies of HEP d.d. Zagreb According to International Standards," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 5, pages 639-647.
• Ilanit Gavious & Dafna Schwartz, 2009, "The Valuation Implications of Sales Growth in Start-up Ventures," Journal of Entrepreneurial Finance, Pepperdine University, Graziadio School of Business and Management, volume 13, issue 2, pages 1-24, Fall.
• Carmen NECULA, 2009, "Arguments for use of ABC in TQM environment," Proceedings of FIKUSZ '09, Óbuda University, Keleti Faculty of Business and Management, in: László Áron Kóczy, "Proceedings of FIKUSZ '09".
• Adina POPA & Rodica BLIDIEL & Victoria BOGDAN, 2009, "Transparency and disclosure between theory and practice. A case study of Romania," Proceedings of FIKUSZ '09, Óbuda University, Keleti Faculty of Business and Management, in: László Áron Kóczy, "Proceedings of FIKUSZ '09".
• Nándor KALICZKA, 2009, "Credibility of earnings from a principal-agent coalition perspective," Proceedings of FIKUSZ '09, Óbuda University, Keleti Faculty of Business and Management, in: László Áron Kóczy, "Proceedings of FIKUSZ '09".
• Ema Speranta MASCA & Irina Doina PASCAN & Larissa Margareta BATRÂNCEA, 2009, "Issues on Implementation of IFRs for SMEs," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 79-87, December.
• Ema Speranta MASCA & Larissa Margareta BATRÂNCEA & Bradut Vasile BOLOS, 2009, "Implementing SME’s IFRs on Micro-companies Issues," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 89-103, December.
• Nistor, Cristina Silvia, 2009, "Studiu privind posibilitatea implementarii balance scorecard-ului in universitati," MPRA Paper, University Library of Munich, Germany, number 13208, Feb.
• Galimberti, Jaqueson Kingeski & Cupertino, César Medeiros, 2009, "Explaining earnings persistence: a threshold autoregressive panel unit root approach," MPRA Paper, University Library of Munich, Germany, number 14237, Mar.
• Ghiselli Ricci, Roberto & Magni, Carlo Alberto, 2009, "Axiomatization of residual income and generation of financial securities," MPRA Paper, University Library of Munich, Germany, number 14438, Apr.
• Magni, Carlo Alberto & Vélez-Pareja, Ignacio, 2009, "Potential dividends versus actual cash flows in firm valuation," MPRA Paper, University Library of Munich, Germany, number 14509, Mar.
• Batiz-Lazo, Bernardo & Hernandez-Borreguero, Julian & Maixe-Altes, J. Carles & NuÑez-Torrado, Miriam, 2009, "Adoption and diffusion of double entry book-keeping in Mexico and Spain: A related but under-investigated development," MPRA Paper, University Library of Munich, Germany, number 14649, Apr.
• Deaconu, Adela & Popa, Irimie & Buiga, Anuta & Fulop, Melinda, 2009, "Aspecte conceptuale si tehnice privind viitoare reglementari contabile pentru IMM-uri in Europa," MPRA Paper, University Library of Munich, Germany, number 14778, Jan.
• Bunget, Ovidiu-Constantin, 2009, "About intellectual forgery in romanian accounting law," MPRA Paper, University Library of Munich, Germany, number 14970, Apr, revised 01 May 2009.
• Bunget, Ovidiu-Constantin, 2009, "Opinions on allocation of profit carried forward to dividends," MPRA Paper, University Library of Munich, Germany, number 14971, May.
• Huian, Maria Carmen, 2009, "Some considerations on accounting for pawnshops in Romania," MPRA Paper, University Library of Munich, Germany, number 15536, May.
• Ecobici, Nicolae & Busan, Gabriela, 2009, "Accounting Monograph on the Accounting for the Movement of Timber to Forest Exploitation Companies," MPRA Paper, University Library of Munich, Germany, number 15993, Jan.
• Ecobici, Nicolae & Busan, Gabriela, 2009, "Reverse Charging Purchases to Intra-transportation Means in the Context of New Tax Regulations," MPRA Paper, University Library of Munich, Germany, number 15994, Apr.
• Hirshleifer, David & Teoh, Siew Hong & Yu, Jeff Jiewei, 2009, "Short Arbitrage, Return Asymmetry And The Accrual Anomaly," MPRA Paper, University Library of Munich, Germany, number 16487, Jul.
• Goagara, Daniel & Giurca Vasilescu, Laura, 2009, "Evaluarea pe baza de active: analiza critica
  [Evaluation based on assets: critical anaysis]," MPRA Paper, University Library of Munich, Germany, number 16496, Aug.
• Passetti, Emilio & Tenucci, Andrea & Cinquini, Lino & Frey, Marco, 2009, "Intellectual capital communication: evidence from social and sustainability reporting," MPRA Paper, University Library of Munich, Germany, number 16589, Jun.
• Deaconu, Adela & Nistor, Cristina Silvia & Filip, Crina, 2009, "Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes," MPRA Paper, University Library of Munich, Germany, number 16850, revised 2009.
• Iacob, Constanta & Pirvu, Cerasela, 2009, "Investitiile imateriale si performantele IMM-urilor," MPRA Paper, University Library of Munich, Germany, number 16921.
• Bunea-Bontaş, Cristina Aurora, 2009, "Basic Principles of Hedge Accounting," MPRA Paper, University Library of Munich, Germany, number 17072, Aug.
• Pirvu, Cerasela & Mehedintu, Anca, 2009, "STRATEGIC costs management at societies group level. Multicriterial model for optimization," MPRA Paper, University Library of Munich, Germany, number 17192, Sep.
• Tenovici, Cristina & Albici, Mihaela, 2009, "Modul de determinare a costului unitar de producţie pentru metrul cub de masă lemnoasă pe picior," MPRA Paper, University Library of Munich, Germany, number 17619, Oct.
• Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina & Culiţă, Gica, 2009, "Issues on Hedge Effectiveness Testing," MPRA Paper, University Library of Munich, Germany, number 18131, Oct.
• Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina, 2009, "New approaches regarding business combinations," MPRA Paper, University Library of Munich, Germany, number 18133, May.
• Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina, 2009, "Arguments for introducing accrual based accounting in the public sector," MPRA Paper, University Library of Munich, Germany, number 18134, May.
• Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina, 2009, "Issues on recognition, measurement and impairment of goodwill," MPRA Paper, University Library of Munich, Germany, number 18135, May.
• Paliu-Popa, Lucia & Dina, Ionela Claudia, 2009, "Analyzing the Classic Methods of Organizing the Administration Accountacy Used in the Carboniferous Mining Industry," MPRA Paper, University Library of Munich, Germany, number 18567, Nov.
• Tenovici, Cristina & Albici, Mihaela & Parpandel, Denisa Elena, 2009, "Traditional methods versus modern methods of determining unitary cost in forestry," MPRA Paper, University Library of Munich, Germany, number 18684, Nov.
• FILIPPOS STAMATIADIS, Mr, 2009, "Investigating the Governmental Accounting Reform of Greek National Health System (ESY): Some preliminary Evidence," MPRA Paper, University Library of Munich, Germany, number 19649, Jun, revised 03 Sep 2009.
• murhadi, werner R., 2009, "Good Corporate Governance And Earnings Management Practices: An Indonesian Cases," MPRA Paper, University Library of Munich, Germany, number 24756, Aug, revised Nov 2009.
• Căpuşneanu, Sorinel/I, 2009, "Research of the implementation factors of the ABC method in the steel industry of Romania," MPRA Paper, University Library of Munich, Germany, number 26919, Aug.
• Căpuşneanu, Sorinel/I, 2009, "Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches," MPRA Paper, University Library of Munich, Germany, number 26920, Oct.
• Căpuşneanu, Sorinel/I, 2009, "Activity-Based Management principles and implementation opportunities of the ABM system," MPRA Paper, University Library of Munich, Germany, number 26921, Nov.
• Căpuşneanu, Sorinel/I, 2009, "Some aspects of the control and analysis of costs in the steel industry," MPRA Paper, University Library of Munich, Germany, number 26922, Sep.
• Martinescu (Oprea), Dana Maria/G & Căpuşneanu, Sorinel/I, 2009, "Environment and environmental effects of pollution. Model of eco-dashboard – A tool for analysis of environmental management performances," MPRA Paper, University Library of Munich, Germany, number 26923, Dec.
• Dima, Bogdan & Dima (Cristea), Stefana Maria, 2009, "A discussion on new cultural and accounting variables and IFRSs’ implementation[:] Empirical study on a sample of Central and Eastern European countries," MPRA Paper, University Library of Munich, Germany, number 27165, May.
• ciumag, anca, 2009, "The capitalization of the accounting information in the process of stocks analyse," MPRA Paper, University Library of Munich, Germany, number 31052, Nov.
• Muthupandian, K S, 2009, "IAS 17 Leases - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 33116, Jan.
• Muthupandian, K S, 2009, "IAS 18 Revenue - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 33424, Apr.
• Muthupandian, K S, 2009, "IAS 19 employee benefits - a closer look," MPRA Paper, University Library of Munich, Germany, number 33472, May.
• Muthupandian, K S, 2009, "IAS 20 Accounting for Government Grants and Disclosure of Government Assistance - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 33518, Jul.
• Muthupandian, K S, 2009, "IAS 21 The Effects of Changes in Foreign Exchange Rates - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 33566, Sep.
• Muthupandian, K S, 2009, "IAS 23 Borrowing Costs - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 33627, Oct.
• Muthupandian, K S, 2009, "IAS 24, Related Party Disclosures - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 36679, Dec.
• Muthupandian, K S, 2009, "IAS 16 Property, Plant and Equipment - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 39902, Mar.
• Degiannakis, Stavros & Giannopoulos, George, 2009, "Is PEAD a consequence of the presence of the cognitive bias of self-attribution in investors’ expectations regarding permanent earnings? Evidence from Athens Stock Exchange," MPRA Paper, University Library of Munich, Germany, number 96305.
• David Procházka, 2009, "Information on Revenues and Income in the Financial Statements of the Czech Companies
  [Informace o výnosech a zisku v účetních výkazech českých účetních jednotek]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2009, issue 1, pages 6-12, DOI: 10.18267/j.cfuc.16.
• Tomáš Brabenec, 2009, "The Process of Contingent Liabilities Valuation for IFRS 3 Purposes
  [Proces ocenění podmíněných závazků pro účely IFRS 3]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2009, issue 1, pages 13-41, DOI: 10.18267/j.cfuc.17.
• Miloslav Janhuba, 2009, "Ninety Years of Dynamic Balance Theory by Johann Wilhelm Eugen Schmalenbach (1873 - 1955)
  [Devadesát let dynamické bilanční teorie Johanna Wilhelma Eugena Schmalenbacha (1873 - 1955)]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2009, issue 1, pages 66-71, DOI: 10.18267/j.cfuc.20.
• Libuše Šoljaková, 2009, "Impact of Revenue Recognition on Future Performance
  [Balanced Scorecard a vliv auditu interních výkazů na důvěru manažerů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2009, issue 1, pages 83-86, DOI: 10.18267/j.cfuc.23.
• Danuše Nerudová, 2009, "The Relation between Financial Reporting Rules and Rules for Tax Base Determination
  [Vazba mezi pravidly účetního výkaznictví a pravidly pro stanovení základu daně]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2009, issue 2, pages 46-56, DOI: 10.18267/j.cfuc.28.
• Petr Marek, 2009, "Not very Known Author of Du Pont Model - Frank Donaldson Brown (1885 - 1965)
  [Nepříliš známý tvůrce Du Pont modelu - Frank Donaldson Brown (1885 - 1965)]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2009, issue 2, pages 70-75, DOI: 10.18267/j.cfuc.30.
• Jaroslava Marhounová, 2009, "The End of the Year at Organizational Units of State of the Czech Republic
  [Konec roku v organizačních složkách státu České republiky]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2009, issue 2, pages 76-78, DOI: 10.18267/j.cfuc.31.
• Hana Vomáčková, 2009, "Revaluation in Czech Financial Accounting and Legal Merger
  [Oceňování při přeměnách obchodních společností a družstev]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2009, issue 3, pages 49-56, DOI: 10.18267/j.cfuc.36.
• Václav Černý, 2009, ""Quality" Income from in Operating Activities under Czech Accounting Legislation
  ["Kvalita" výnosů z provozní činnosti podle české účetní legislativy]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2009, issue 3, pages 57-66, DOI: 10.18267/j.cfuc.37.
• Miloslav Janhuba, 2009, "Organic Balance Theory by Fritz Schmidt (1882 - 1950)
  [Organická bilanční teorie Fritze Schmidta (1882 - 1950)]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2009, issue 3, pages 67-72, DOI: 10.18267/j.cfuc.38.
• Marcela Žárová, 2009, "Impact of EC Directive on Disclosure of Accounting Information for Small and Medium-Sized Companies
  [Dopad směrnice ES na vykazování účetních informací pro malé a střední podniky]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2009, issue 3, pages 73-77, DOI: 10.18267/j.cfuc.39.
• Michal Menšík & Jakub Stránský, 2009, "Conclusions of International Conference Impact of Global Crisis on Performance Management
  [Závěry mezinárodní konference Vliv globální krize na řízení výkonnosti]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2009, issue 3, pages 82-86, DOI: 10.18267/j.cfuc.41.
• Bohumil Král, 2009, "Firm Strategic Thinking and its Informational Support
  [Firemní strategické myšlení a jeho informační podpora]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2009, issue 3, pages 87-90, DOI: 10.18267/j.cfuc.42.
• Dana Kovanicová, 2009, "Environmental Management Systems as one of the Sustainability Development Instruments; a Position and the Role of Management and Financial Accounting
  [Environmentální systémy řízení jako jeden z ná," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2009, issue 4, pages 6-20, DOI: 10.18267/j.cfuc.44.
• Jana Fibírová & Bohumil Král, 2009, "Approaches and possibilities of using accountingt information to measure sustainable development of corporation
  [Přístupy a možnosti využití účetních informací pro měření udržitelného rozvoje podni," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2009, issue 4, pages 21-34, DOI: 10.18267/j.cfuc.45.
• Dana Dvořáková, 2009, "Accounting and Reporting for Sustainable Development
  [Účetnictví a výkaznictví pro trvale udržitelný rozvoj]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2009, issue 4, pages 35-45, DOI: 10.18267/j.cfuc.46.
• Jaroslava Hyršlová & Marie Kubáňková, 2009, "Sustainability Accounting as a Tool for Corporate Sustainability Performance Management
  [Účetnictví udržitelného rozvoje jako nástroj řízení výkonnosti podniku směrem k udržitelnému rozvoji]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2009, issue 4, pages 46-55, DOI: 10.18267/j.cfuc.47.
• Bohuslava Knapová, 2009, "The Using of Environmental Accounting for Investment Decisions
  [Využití environmentálního účetnictví pro investiční rozhodování]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2009, issue 4, pages 56-64, DOI: 10.18267/j.cfuc.48.
• Libuše Müllerová, 2009, "The Role of External Auditors in Detection Process of Accounting Frauds
  [Úloha externích auditorů při odhalování účetních podvodů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2009, issue 4, pages 101-104, DOI: 10.18267/j.cfuc.52.
• Bohumil Král, 2009, "Firm Strategic Thinking and its Informational Support
  [Firemní strategické myšlení a jeho informační podpora]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2009, issue 4, pages 105-108, DOI: 10.18267/j.cfuc.53.
• Berland, Nicolas (ed.), 2009, "Accountability et ethnicité dans une congrégation religieuse : l’Armée du Salut en France, en Suisse, au Royaume-Uni et en Suède," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/3097.
• Ligia ANTONESCU & Mihail ANTONESCU, 2009, "The Perspectives and the Opportunity of Evaluation from the Angle of the Relation Evaluation – Accounting – Reporting," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 15-20.
• Riana Iren RADU & Eduard IONESCU, 2009, "The Anachronism of the Local Public Accountancy Determinate by the Accrual European Model," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 193-204.
• Iuliana CENAR, 2009, "The Legal and Accounting Dimension of Pawn," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 199-206.
• Emilia UNGUREANU & Felix-Constantin BURCEA, 2009, "How to Be a Good Entrepreneur in Our Days? Just Follow an Excellent Business Plan!," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 233-246.
• Stefanita SUSU & Mihaela BIRSAN, 2009, "Diagnosis and Instrument of the Financial Analysis," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 271-280.
• Julien Batac & David Carassus & Christophe Maurel, 2009, "Evolution de la norme du contrôle interne dans le contexte public local," Revue Finance Contrôle Stratégie, revues.org, volume 12, issue 1, pages 155-180, March.