Research classified by Journal of Economic Literature (JEL) codes

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

2010

• Daniela Postolache (Mares), 2010, "Business Intelligence Systems Accounting Integration in Romania. a Comparative Analysis," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
• Aristita Rotila, 2010, "Clarifications and Proposals for Improvement in Romanian Accounting Regulations on Profit Distribution / Cover Loss and Presentation of Information Appropriate," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 15.
• Franco Fiordelisi, 2010, "Shareholder value creation and risks in European banks," BANCARIA, Bancaria Editrice, volume 11, pages 23-35, November.
• Franco Tutino & Guido Bastianini, 2010, "Profitability and banks’ financial statements: new data flows and interpretation methods," BANCARIA, Bancaria Editrice, volume 12, pages 95-102, December.
• Julian Georgiev Velkov & Marko Liubomirov Timchev, 2010, "Concept of the Balance Sheet Analysis of the Enterprise," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 169-191.
• Jordanka Lubetzka, 2010, "Luca Pacioli – Founder or Discoverer," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 107-114.
• Beatriz García & Juan M. Garcia Lara & Fenando Penalva, 2010, "Accounting Conservatism and Firm Investment Efficiency," Working Papers, Departament Empresa, Universitat Autònoma de Barcelona, number 1004, Jan, revised Jan 2010.
• Smaranda Andreea Trica & Marilena Zuca & Alice Tinta, 2010, "A NEW DIMENSION FOR ACCOUNTING STANDARDS – IFRS FOR SMEs," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• SAVA Raluca & MARZA Bogdan & TARAN-MOROSAN Adrian, 2010, "The Independent Organization Of The Activity - An Exit Route For Small Entrepreneurs During The Crisis," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 53, issue 6, pages 277-282.
• Y. Biondi & P. Giannoccolo & A. Reberioux, 2010, "Financial disclosure and the Board: A case for non-independent directors," Working Papers, Dipartimento Scienze Economiche, Universita' di Bologna, number 689, Jan.
• Ýhsan Ugur Delikanli, 2010, "Financial Reporting for the Repo Transactions and the Impact of Proposed Amendments in IAS 39 and IFRS 7," Istanbul Stock Exchange Review, Research and Business Development Department, Borsa Istanbul, volume 11, issue 44, pages 1-28.
• A. R. Zafer Sayar & Onder Kaymaz & Ali Alp, 2010, "The Effect of the Transparency Level of the ISE-Listed Banks on Liquidity," Istanbul Stock Exchange Review, Research and Business Development Department, Borsa Istanbul, volume 12, issue 45, pages 27-58.
• Rodrigo M Zeidan & Marcelo Resende, 2010, "Accounting and Economic Rates of Return: A Dynamic Econometric Investigation," Brazilian Review of Finance, Brazilian Society of Finance, volume 8, issue 1, pages 69-84.
• Wendelin Schnedler, 2010, "Hidden action, identification and organisation design," The Centre for Market and Public Organisation, The Centre for Market and Public Organisation, University of Bristol, UK, number 10/250, Nov.
• Lucia PALIU-POPA & Petruta-Elena CUMPANASU, 2010, "Annualy/yearly financial situations in european frame," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, volume 1, pages 53-66, April.
• Sebastian Brauer & Frank Westermann, 2010, "A Note on the Time Series Measure of Conservatism," CESifo Working Paper Series, CESifo, number 2968.
• Giampaolo Arachi & Valeria Bucci, 2010, "Taxes and Financial Reporting: Evidence from Discretionary Investment Write-Offs in Italy," CESifo Working Paper Series, CESifo, number 3261.
• Ralf Ewert & Rainer Niemann, 2010, "Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful," CESifo Working Paper Series, CESifo, number 3301.
• Abel María Cano Morales, 2010, "Algunas experiencias exitosas en Latinoamérica relacionadas con la Estandarización Contable," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Claudia Barrios Alvarez & Yaismir Adriana Rivera Arrubla, 2010, "Los sistemas contables administrativos: hacia la conformación de un programa de investigación desde la teoría de la estructuración," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Constanza Loreth Fajardo Calderon & Myriam Romero Restrepo & Carlos Andres Velez Romero, 2010, "Regimen legal, tributario, contable y social de las sociedades por acciones simplificadas -SAS-," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Jose luis Villarreal, 2010, "Bases conceptuales para la construccion de teoria contable," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Campo Alcides Avellaneda Bautista, 2010, "El patrimonio y los ciclos de operaciones financieras," Revista Criterio Libre, Universidad Libre - Sede Principal.
• José Joaquín Ortiz Bojacá, 2010, "La complejidad y la teoría contable," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Henry A. Mendoza T, 2010, "Aproximación metodológica de las ganancias/pérdidas por tenencia en las estadísticas fiscales del Gobierno," Revista Finanzas y Politica Economica, Universidad Católica de Colombia, volume 2, issue 2, pages 27-42.
• Carlo Alberto Magni, 2010, "Average internal rate of return and investment decisions: A new perspective," Proyecciones Financieras y Valoración, Master Consultores, number 6653, Jan.
• Felipe Mejia & Ignacio Velez-Pareja, 2010, "Analytical solution to the circularity problem in the discounted cash flow valuation framework," Proyecciones Financieras y Valoración, Master Consultores, number 6931, May.
• Carlo Alberto Magni, 2010, "On the long-standing issue of the internal rate of return: a complete resolution," Proyecciones Financieras y Valoración, Master Consultores, number 7126, Jun.
• Ignacio Velez Pareja, 2010, "Risky Tax Shields and Risky Debt: A Monte Carlo Approach," Proyecciones Financieras y Valoración, Master Consultores, number 7184, Jun.
• Ignacio Velez Pareja, 2010, "Financial ratio analysis," Proyecciones Financieras y Valoración, Master Consultores, number 7284, Jul.
• Felipe Mej√≠a & Ignacio Velez Pareja, 2010, "Cost of Capital, Cost of Equity and Value Without Circularity for Constant Growth Perpetuities," Proyecciones Financieras y Valoración, Master Consultores, number 7314, Aug.
• Joseph Tham & Ignacio Velez Pareja, 2010, "Cost of Capital with Levered Cost of Equity as the Risk of Tax Shields," Proyecciones Financieras y Valoración, Master Consultores, number 7315, Aug.
• Felipe Mejia & Ignacio Velez Pareja, 2010, "Cost of Equity and WACC for Perpetuities with Constant Growth," Proyecciones Financieras y Valoración, Master Consultores, number 7316, Aug.
• Felipe Mejia & Ignacio Velez Pareja, 2010, "Soluci√≥n Anal√≠tica al Problema de la Circularidad Usando Flujos de Caja Descontados," Proyecciones Financieras y Valoración, Master Consultores, number 7317, Aug.
• Ignacio Velez Pareja, 2010, "Working Capital Management (Slides)," Proyecciones Financieras y Valoración, Master Consultores, number 7318, Aug.
• Ignacio Velez Pareja & Joseph Tham, 2010, "Timanco S.A.: Unpaid Taxes, Losses Carried Forward, Foreign Debt, Presumptive Income and Adjustment for Inflation: Matching DCF and EVA¬©," Proyecciones Financieras y Valoración, Master Consultores, number 7319, Aug.
• Ignacio Velez Pareja, 2010, "Operational and Financial Leverage (Slides)," Proyecciones Financieras y Valoración, Master Consultores, number 7320, Aug.
• Ignacio Velez Pareja, 2010, "Forecasting Financial Statements (Slides)," Proyecciones Financieras y Valoración, Master Consultores, number 7418, Sep.
• Carlo Alberto Magni, 2010, "ROE, Market Value Added e creazione di valore," Proyecciones Financieras y Valoración, Master Consultores, number 7532, Sep.
• Joseph Tham & Ignacio Velez Pareja, 2010, "Costo de capital con costo del patrimonio apalancado como el riesgo de los escudos fiscales," Proyecciones Financieras y Valoración, Master Consultores, number 7612, Oct.
• Carlo Alberto Magni, 2010, "Depreciation Classes, Return on Investment and Economic Profitability," Proyecciones Financieras y Valoración, Master Consultores, number 7781, Dec.
• Ignacio V√©lez Pareja & Joseph Tham, 2010, "Company Valuation in an Emerging Economy - Caldonia: A Case Study," Proyecciones Financieras y Valoración, Master Consultores, number 8335, Oct.
• dEHEZ, Pierre, 2010, "Cooperative provision of indivisible public goods," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2010026, May.
• Marcel Fafchamps & David McKenzie & Simon Quinn & Christopher Woodruff, 2010, "Using PDA consistency checks to increase the precision of profits and sales measurement in panels," CSAE Working Paper Series, Centre for the Study of African Economies, University of Oxford, number 2010-19.
• Chao Yang & Liansheng Wu & Xianhui Bo, 2010, "Career Concern and Tax Preparer Fraud," Annals of Economics and Finance, Society for AEF, volume 11, issue 2, pages 355-379, November.

2009

• Mihaela Dumitrana & Mariana Gl?van & M?d?lina Dumitru, 2009, "Pleading for the management controller profession in the trade area," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 11, issue 25, pages 91-102, February.
• Dutescu Adriana & Ponorîca Andreea Gabriela & Stanila Georgiana Oana, 2009, "Cost Analysis of Good Practice – a Case Study for Dentistry Services in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, volume 11, issue 26, pages 616-623, June.
• Lips, Markus, , "Full Product Costs on Base of Farm Accountancy Data by Means of Maximum Entropy," 2009 Conference, August 16-22, 2009, Beijing, China, International Association of Agricultural Economists, number 51088, DOI: 10.22004/ag.econ.51088.
• Lanfranco, Bruno, 2009, "Análisis económico de la "UPAG Comercial"," Serie Tecnica, Instituto Nacional de Investigacion Agropecuaria (INIA), number 197634, Nov, DOI: 10.22004/ag.econ.197634.
• Daniel GOAGR & Laura GIURC- VASILESCU, 2009, "A new approach on evaluation and accounting information specific to bankruptcy," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 37, pages 182-191, May.
• Ionescu Ion, 2009, "Innovations Of The Abc Method In The Cost Calculation," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 37, pages 46-52, May.
• Prof. Ana MORARIU1, Ph. D & Prof. Sorinel Domnişoru2, Ph. D & Ec. Tanţi CERCEL3 Ph.D candidate, 2009, "Statutory Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 37, pages 67-74, May.
• Adela SOCOL & Szora Attila TAMAS, 2009, "The audit risk associated to the depreciation adjustments of the tangible assets during the financial instability period," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 10, pages 108-119, December.
• Assoc Prof. Ph.D Mihai Antonescu & Ph.D Student Ligia Antonescu, 2009, "The Competences And The Impact Of Evaluation Categories On The Fidelity Of Accounting Information," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 12, pages 7-13, April.
• Assist. Ph.D Student Vinatoru Sorin-Sandu & Prof. Ph.D Domnisoru Sorinel, 2009, "The Politics Of Financial Auditing," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 12, pages 42-49, April.
• Assoc. Prof. Ph.D Madalina Bogdan, 2009, "An Approach Of The Relationship Between Financial Audit And Accounting Financial Controlling," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 12, pages 61-64, April.
• Ph.D Student Calota George & Assist. Ph.D Student Vînatoru Sorin-Sandu, 2009, "The Necesity For Auditing The Financial-Accounting Activity," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13, pages 20-28, NOVEMBER.
• Assist. Ph.D. Paul – Bogdan Zamfir, 2009, "The Economic And Legal Framework Of The International Relations: A Conceptual Approach," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13S, pages 134-143, November.
• Lect. Ph.D Ovidia Doinea, 2009, "The Opinion Of The American Legislators On The Balance Sheet," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13S, pages 40-45, November.
• Lect. Ph.D Ciuhureanu Alina Teodora & Prof. Ph.D. Baltes Nicolae & Prof. Ph.D Gorski Hortensia, 2009, "The Financial-Accounting Specialists’ Adaptation To The Management Requirements," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13S, pages 56-65, November.
• Ph.D Student Stanculescu Mimi-Florina, 2009, "The Impact Of The Introduction Of The Single European Currency In The Romanian Accounting System," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13S, pages 73-76, November.
• Dumitru Matis & Alina Beattrice Vladu & Laura Negrea, 2009, "Cash-Flow Reporting Between Potential Creative Accounting Techniques And Hedging Opportunities Case Study Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-13.
• Diana Balaciu & Victoria Bogdan & Alina Beattrice Vladu, 2009, "A Brief Review Of Creative Accounting Literature And Its Consequences In Practice," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-16.
• Alina Teodora Ciuhureanu & Nicolae BalteÅŸ, 2009, "Study Regarding The Accounting Activity Matter Tackled From The Efficiency Requirements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-17.
• Carmen Mihaela Scorte & Adina Cozma & LuminiÅ£a Rus, 2009, "The Importance Of Accounting Information In Crisis Times," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-18.
• Nicolae Todea & Ionela Cornelia Stanciu, 2009, "Auditor Liability In Period Of Financial Crisis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-21.
• Iuliana Cenar, 2009, "The Financial Performance In Higher Education Institutions. Informational Supports," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-23.
• Sorin Briciu & Florentina Sas, 2009, "The Crisis And The Cost Management," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-27.
• Marilena Zuca & Alice Ţânţă & Smaranda Andreea Trică, 2009, "Passing From Accounting To Fiscal Depreciation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-30.
• Florin Boghean & Elena Hlaciuc & Lucia MoroÅŸan-Dănilă & Carmen Boghean, 2009, "Objectives And Particularities Of Decisions In The Context Of Corporate Governance," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-31.
• Larisa Dragolea & Radu Matei Todoran, 2009, "Ensuring The Quality Of Services By Making Costs Effective In The Management Of Rural Tourist Boarding Houses," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 11, pages 1-28.
• Murat Ertugrul, 2009, "An Evaluation Of Transformations In Financial Performance Measurement In Terms Of Turkey," Anadolu University Journal of Social Sciences, Anadolu University, volume 9, issue 1, pages 19-46, June.
• Arman Aziz Karagul & Bilge Kagan Ozdemir, 2009, "The Analysis Of Financial Fragility’S Effects On Textile Industry With The Assistance Of Financial Ratios- 1992-2003 Analysis," Anadolu University Journal of Social Sciences, Anadolu University, volume 9, issue 1, pages 47-62, June.
• Andrijana Rogosic, 2009, "Cost Accounting In Quality Management," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 18, issue 1, pages 115-128, june.
• Josep Ma. Argiles (UB) & Josep Garcia Bladon (IQS) & Teresa Monllau (UPF), 2009, "Fair value versus historic cost Valuation for Biological assets: Implications for the quality of financial information," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 215.
• Belén Blanco & Juan M. Garcia Lara & Josep A. Tribó Giné, 2009, "The Complementarity Between Segment Disclosure and Earnings Quality, and its Effect on Cost Capital," Working Papers, Departament Empresa, Universitat Autònoma de Barcelona, number 1005, Nov, revised Feb 2010.
• Juana Aledo & Fernando García-Martínez & Juan M. Marín Diazaraque, 2009, "Firm-specific factors influencing the selection of accounting options provided by the IFRS: Empirical evidence from Spanish market," Working Papers, Banco de España, number 0926, Dec.
• Berna Kirkulak & Çagnur Kaytmaz Balsari, 2009, "Inflation Accounting and Stock Returns: Evidence From Istanbul Stock Exchange (ISE)," Istanbul Stock Exchange Review, Research and Business Development Department, Borsa Istanbul, volume 11, issue 42, pages 19-34.
• Starcea Dumitru, 2009, "Financial Audit and a Well Organized Accounting," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, volume 1, pages 309-312, May.
• Ecobici Nicolae & Busan Gabriela, 2009, "Reverse Charging Purchases to Intra-Transportation Means in the Context of New Tax Regulations," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, volume 1, pages 91-108, May.
• PALIU-POPA Lucia & DINA Ionela-Claudia, 2009, "Analyzing the classic methods of organizing the administration accountacy used in the carboniferous mining industry," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, volume 3, pages 35-42, December.
• Ignacio Vélez - Pareja & Carlo Alberto Magni, 2009, "Potential Dividends And Actual Cash Flows In Equity Valuation. A Critical Analysis," Estudios Gerenciales, Universidad Icesi.
• Ignacio Vélez - Pareja & Mariano Germán Merlo & David Andrés Londono Bedoya & Julio Alejandro Sarmiento Sabogal, 2009, "Potential Dividends And Actual Cash Flow. A Regional Latin American Analysis," Estudios Gerenciales, Universidad Icesi.
• Edison Fredy León Paime & Diego Mauricio Barragán & Ernesto Ravelo, 2009, "Las representaciones sociales del concepto de responsabilidad social en los estudiantes de contaduría pública: hacia la estructura del sentido común," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Ignacio Velez-Pareja & Miguel R. Davila, 2009, "Analisis financiero y control," Proyecciones Financieras y Valoración, Master Consultores, number 5506, Apr.
• Carlo Alberto Magni & Ignacio Velez-Pareja, 2009, "Potential dividends versus actual cash flows in firm valuation," Proyecciones Financieras y Valoración, Master Consultores, number 5516, May.
• Carlo Alberto Magni, 2009, "Modeling excess profit," Proyecciones Financieras y Valoración, Master Consultores, number 5522, May.
• Ignacio Velez-Pareja, 2009, "Analisis financiero y control (slides)," Proyecciones Financieras y Valoración, Master Consultores, number 5553, Jun.
• Ignacio Velez-Pareja, 2009, "Valoracion de flujos de caja en inflacion. El caso de la regulacion en el Banco Mundial," Proyecciones Financieras y Valoración, Master Consultores, number 5666, Jun.
• Carlo Alberto Magni, 2009, "A Logical Umbrella for Firm Evaluation: The Fundamental Relation [Un Ombrello Logico Per La Valutazione Di Azienda: La Relazione Fondamentale]," Proyecciones Financieras y Valoración, Master Consultores, number 5730, Jul.
• Roberto Ghiselli Ricci & Carlo Alberto Magni, 2009, "Economic value added and systemic value added: symmetry, aditive coherence and differences in performance," Proyecciones Financieras y Valoración, Master Consultores, number 5736, Jul.
• Carlo Alberto Magni, 2009, "Decomposition of a Certain Cash Flow Stream: Systemic Value Added and Net Final Value," Proyecciones Financieras y Valoración, Master Consultores, number 5737, Aug.
• Carlo Alberto Magni, 2009, "Accounting and economic measures: an integrated theory of capital budgeting," Proyecciones Financieras y Valoración, Master Consultores, number 5983, Nov.
• Giannetti, Mariassunta & Fernandes, Nuno, 2009, "On the Fortunes of Stock Exchanges and Their Reversals: Evidence from Foreign Listings," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 7308, May.
• Laura Parte Esteban & María Jesús Such Devesa, 2009, "La gestión del resultado, una aproximación empírica en el sector hotelero mediante ajustes por devengo," Cuadernos de Economía - Spanish Journal of Economics and Finance, Asociación Cuadernos de Economía, volume 32, issue 90, pages 029-072, Septiembr.
• Yuri Biondi & Antoine Reberioux, 2009, "The Governance of Intangibles: rethinking financial reporting and the Board of Directors," Post-Print, HAL, number hal-00401966, May.
• Robert Joliet & Aline Muller, 2015, "Dividends and Foreign Performance Signaling," Post-Print, HAL, number hal-01667402, May, DOI: 10.2139/ssrn.1343753.
• Nicolas Berland & Vassili Joannides, 2009, "Grounded theory : quels usages dans les recherches en contrôle de gestion ?," Post-Print, HAL, number halshs-00340170.
• 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.