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

• 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 nástrojů udržitelného rozvoje; postavení a role mana," 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 podniku]," 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.
• Florence Cavelius & Philippe Dessertine, 2009, "Le rôle de l’information de gestion dans la relation dirigeants-actionnaires:le cas des sociétés de capital investissement," Revue Finance Contrôle Stratégie, revues.org, volume 12, issue 3, pages 65-95, September.
• Zouhair Djerbi, 2009, "L’articulation ABC-CRM au service d’une gestion du couple coût-valeur:le cas d’une entreprise de micronutrition," Revue Finance Contrôle Stratégie, revues.org, volume 12, issue 4, pages 115-141, December.
• Christophe Germain, 2009, "Les relations entre les budgets et les systèmes de mesure de la performance non financière:une étude empirique," Revue Finance Contrôle Stratégie, revues.org, volume 12, issue 4, pages 143-161, December.
• Hatem Mansali, 2009, "La gestion des résultats et les performances comptables à long terme des entreprises françaises émettrices d’actions," Revue Finance Contrôle Stratégie, revues.org, volume 12, issue 4, pages 39-83, December.
• Joachim Gassen, 2009, "Finanzkrise: die Rolle der Rechnungslegung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 78, issue 1, pages 83-95, DOI: 10.3790/vjh.78.1.83.
• Armstrong, Christopher S. & Blouin, Jennifer L. & Larcker, David F., 2009, "The Incentives for Tax Planning," Research Papers, Stanford University, Graduate School of Business, number 2032, Jun.
• Berland, Nicolas & Chiapello, Eve, 2009, "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Accounting, Organizations and Society, Elsevier, volume 34, issue 1, pages 28-57, January.
• Laux, Christian & Leuz, Christian, 2009, "The crisis of fair-value accounting: Making sense of the recent debate," Accounting, Organizations and Society, Elsevier, volume 34, issue 6-7, pages 826-834, August.
• Kuang, Yu Flora & Qin, Bo, 2009, "Performance-vested stock options and interest alignment," The British Accounting Review, Elsevier, volume 41, issue 1, pages 46-61, DOI: 10.1016/j.bar.2008.10.001.
• Alwathainani, Abdulaziz M., 2009, "Consistency of firms' past financial performance measures and future returns," The British Accounting Review, Elsevier, volume 41, issue 3, pages 184-196, DOI: 10.1016/j.bar.2009.08.001.
• de Mel, Suresh & McKenzie, David J. & Woodruff, Christopher, 2009, "Measuring microenterprise profits: Must we ask how the sausage is made?," Journal of Development Economics, Elsevier, volume 88, issue 1, pages 19-31, January.
• Magni, Carlo Alberto, 2009, "Splitting up value: A critical review of residual income theories," European Journal of Operational Research, Elsevier, volume 198, issue 1, pages 1-22, October.
• Seckin Gonen & Suleyman Yukcu, 2009, "Applications of Management and Cost Accounting In Republic History of Turkey," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, volume 9, issue 2, pages 401-422.
• Bona Sánchez, Carolina & Pérez Alemán, Jerónimo & Santana Martín, Domingo Javier, 2009, "Capacidad informativa de los resultados contables en la empresa familiar," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
• Marín Vinuesa, Luz María, 2009, "Enfoques de estudio y modelos de investigación sobre calidad y resultados: una revisión crítica," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
• Fok, D. & Franses, Ph.H.B.F., 2009, "Testing Earning Management," Econometric Institute Research Papers, Erasmus University Rotterdam, Erasmus School of Economics (ESE), Econometric Institute, number EI 2009-31, Nov.
• Gheorghe V. Lepadatu & Mironela Pirnau, 2009, "Transparency in Financial Statements (IAS/IFRS)," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 101-108.
• Bogdan Andrei Dumitrescu & Vasile Dedu, 2009, "The Estimation of the Equilibrium Real Exchange Rate for Romania," European Research Studies Journal, European Research Studies Journal, volume 0, issue 1, pages 119-130.
• Jaroslav Wagner, 2009, "Measuring Performance – Conceptual Framework Questions," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 119-134.
• Arnt Verriest & Ann Gaeremynck, 2009, "What Determines Goodwill Impairment?," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, volume 0, issue 2, pages 106-128.
• Anneleen Cornil, 2009, "The Impact of Accounting Restatements on a Firm’s Cost of Public Debt," Review of Business and Economic Literature, KU Leuven, Faculty of Economics and Business (FEB), Review of Business and Economic Literature, volume 0, issue 2, pages 147-178.
• Carlo Alberto Magni, 2009, "Opportunity Cost, Excess Profit, and Counterfactual Conditionals," Frontiers in Finance and Economics, SKEMA Business School, volume 6, issue 1, pages 118-154, April.
• Christian Laux & Volker Laux, 2009, "Board Committees, CEO Compensation, and Earnings Management," Working Paper Series: Finance and Accounting, Department of Finance, Goethe University Frankfurt am Main, number 181.
• Philip Leitch & Dawne Lamminmaki, 2009, "Refining measures to improve performance measurement of the accounts receivable collection function," Discussion Papers in Accounting, Griffith University, Department of Accounting, Finance and Economics, number accounting:200901, Jan.
• Miroslav Grznár & Alžbeta Foltínová, 2009, "Financial Management and Controlling in the Sector of Agriculture after the EU Entry," Ekonomika a Management, Prague University of Economics and Business, volume 2009, issue 2.
• Marcela Žárová & Ladislav Mejzlík, 2009, "Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries?," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2009, issue 1, pages 5-24, DOI: 10.18267/j.efaj.60.
• Jana Fibírová & Libuše Šoljaková, 2009, "Role of Budgeting in Modern Corporate Governance (Empirical Study in the Czech Republic)," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2009, issue 1, pages 25-36, DOI: 10.18267/j.efaj.61.
• David Procházka, 2009, "The Hicks' Concept of Income and Its Relevancy for Accounting Purposes," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2009, issue 1, pages 37-60, DOI: 10.18267/j.efaj.62.
• Bohuslava Knapová, 2009, "A Benefit of New Costing Methods for the Strategic Management," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2009, issue 2, pages 79-89, DOI: 10.18267/j.efaj.68.
• Dana Dvořáková, 2009, "Historical Costs versus Fair Value Measurement in Financial Accounting," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2009, issue 3, pages 6-18, DOI: 10.18267/j.efaj.70.
• Jana Skálová & Tomáš Podškubka, 2009, "Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2009, issue 3, pages 19-39, DOI: 10.18267/j.efaj.71.
• Carmen Giorgiana Bonaci & Jiří Strouhal & Dumitru Matis, 2009, "Fair Value Accounting and Measurement through FASB's Developments," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2009, issue 3, pages 40-63, DOI: 10.18267/j.efaj.72.
• Cornelia Elena Tureac & Anca Gabriela Turtureanu, 2009, "Treasury Flows Overview," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2009, issue 3, pages 64-76, DOI: 10.18267/j.efaj.73.
• Boris Popesko, 2009, "How to Implement an Accurate and Effective Costing System in Manufacturing Organizations," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2009, issue 4, pages 35-49, DOI: 10.18267/j.efaj.77.
• Anca Gabriela Turtureanu & Cornelia Elena Tureac, 2009, "International and European in the Accounting System of Romania," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2009, issue 4, pages 50-65, DOI: 10.18267/j.efaj.78.
• Bostjan Aver & Simon Cadez, 2009, "Management accountants’ participation in strategic management processes: A cross-industry comparison," Journal of East European Management Studies, Rainer Hampp Verlag, volume 14, issue 3, pages 310-322.
• Paul Klumpes & Peter Welch & Andres Reibel, 2009, "Bank cash flows – a source of new insight?," Journal of Financial Transformation, Capco Institute, volume 26, pages 69-78.
• Dumitru Nica & Florina Nicolae, 2009, "The role of the evaluation activity in current period of economic crisis," Papers, Osterreichish-Rumanischer Akademischer Verein, number 2009/43, Jun.
• Cicilia Ionescu, 2009, "The substantiation of the financial decision at enterprise level based on policy optimization and accounting forecast," Papers, Osterreichish-Rumanischer Akademischer Verein, number 2009/81, Oct.
• Marius-Gabriel TOMOIALA & Gheorghe COTIUGÃ, 2009, "Projects Competition For Preparing The Budgets - A Possible Solution For Eastern European Countries," Proceedings of the 4th International Conference on Knowledge Management: Projects, Systems and Technologies,Bucharest, November 6-7 2009, Faculty of Economic Cybernetics, Statistics and Informatics, Academy of Economic Studies and National Defence University "Carol I", DEPARTMENT FOR MANAGEMENT OF THE DEFENCE RESOURCES AND EDUCATION, number 27, Aug.
• POPA Gabriela & MIHAILESCU Laurentiu & CARAGEA Codin, 2009, "EVA – Advanced method for performance evaluation in banks," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 12, issue 1 Special, pages 168-173, July.
• Susanne Homölle, 2009, "Risk Reporting and Bank Runs," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 61, issue 1, pages 2-39, January.
• D. Craig Nichols & James M. Wahlen & Matthew M. Wieland, 2009, "Publicly traded versus privately held: implications for conditional conservatism in bank accounting," Review of Accounting Studies, Springer, volume 14, issue 1, pages 88-122, March, DOI: 10.1007/s11142-008-9082-3.
• Patricia M. Fairfield & Karen A. Kitching & Vicki Wei Tang, 2009, "Are special items informative about future profit margins?," Review of Accounting Studies, Springer, volume 14, issue 2, pages 204-236, September, DOI: 10.1007/s11142-009-9084-9.
• Mary Ellen Carter & Christopher D. Ittner & Sarah L. C. Zechman, 2009, "Explicit relative performance evaluation in performance-vested equity grants," Review of Accounting Studies, Springer, volume 14, issue 2, pages 269-306, September, DOI: 10.1007/s11142-009-9085-8.
• Andrew C. Call & Shuping Chen & Yen H. Tong, 2009, "Are analysts’ earnings forecasts more accurate when accompanied by cash flow forecasts?," Review of Accounting Studies, Springer, volume 14, issue 2, pages 358-391, September, DOI: 10.1007/s11142-009-9086-7.
• Reuven Lehavy, 2009, "Discussion of “Are earnings forecasts more accurate when accompanied by cash flow forecasts?”," Review of Accounting Studies, Springer, volume 14, issue 2, pages 392-400, September, DOI: 10.1007/s11142-009-9090-y.
• Richard Frankel, 2009, "Discussion of "Are special items informative about future profit margins?"," Review of Accounting Studies, Springer, volume 14, issue 2, pages 237-245, September, DOI: 10.1007/s11142-009-9091-x.
• Fabrizio Ferri, 2009, "Discussion of “Explicit relative performance evaluation in performance-vested equity grants”," Review of Accounting Studies, Springer, volume 14, issue 2, pages 307-313, September, DOI: 10.1007/s11142-009-9092-9.
• Bowe Hansen & Grace Pownall & Xue Wang, 2009, "The robustness of the Sarbanes Oxley effect on the U.S. capital market," Review of Accounting Studies, Springer, volume 14, issue 2, pages 401-439, September, DOI: 10.1007/s11142-009-9094-7.
• Sunil Dutta, 2009, "Discussion of “Dynamic performance measurement with intangible assets”," Review of Accounting Studies, Springer, volume 14, issue 2, pages 349-357, September, DOI: 10.1007/s11142-009-9096-5.
• Richard A. Lambert, 2009, "Discussion of “on the relation between expected returns and implied cost of capital”," Review of Accounting Studies, Springer, volume 14, issue 2, pages 260-268, September, DOI: 10.1007/s11142-009-9097-4.
• Haifeng You & Xiao-jun Zhang, 2009, "Financial reporting complexity and investor underreaction to 10-K information," Review of Accounting Studies, Springer, volume 14, issue 4, pages 559-586, December, DOI: 10.1007/s11142-008-9083-2.
• Stephen H. Penman & Nir Yehuda, 2009, "The pricing of earnings and cash flows and an affirmation of accrual accounting," Review of Accounting Studies, Springer, volume 14, issue 4, pages 453-479, December, DOI: 10.1007/s11142-009-9109-4.
• Stefan Wielenberg, 2009, "Ausschüttungsbegrenzung und liquidationsfinanzierte Ausschüttungen — wie sinnvoll ist vorsichtige Rechnungslegung?," Schmalenbach Journal of Business Research, Springer, volume 61, issue 1, pages 2-21, February, DOI: 10.1007/BF03371736.
• Martin Wallmeier, 2009, "Kapitalmarktwirkungen der Berichterstattung zur Unternehmensleistung," Schmalenbach Journal of Business Research, Springer, volume 61, issue 2, pages 212-224, March, DOI: 10.1007/BF03372820.
• Uwe Kehrel & Jens Leker & Dirk Mahlstedt & Jan-Henning Trustorff, 2009, "Effekte der IFRS-Rechnungslegung auf das Bilanzrating," Schmalenbach Journal of Business Research, Springer, volume 61, issue 3, pages 283-309, May, DOI: 10.1007/BF03372823.
• Christian Blecher, 2009, "Die Bilanzierung von Aktienoptionsprogrammen aus Sicht der Messperspektive," Schmalenbach Journal of Business Research, Springer, volume 61, issue 6, pages 603-627, September, DOI: 10.1007/BF03372825.
• Carlos Forner & Sonia Sanabria & Joaquín Marhuenda, 2009, "Post-earnings announcement drift: Spanish evidence," Spanish Economic Review, Springer;Spanish Economic Association, volume 11, issue 3, pages 207-241, September, DOI: 10.1007/s10108-008-9048-4.
• Ignacio Vélez-Pareja & Joseph Tham, 2009, "Prospective Analysis: Guidelines for Forecasting Financial Statements," Springer Books, Springer, chapter 8, in: Chandrasekhar Krishnamurti & Ramanna Vishwanath, "Investment Management", DOI: 10.1007/978-3-540-88802-4_8.
• Pierre Labardin & Marc Nikitin, 2009, "Accounting and the words to tell it: an historical perspective," Accounting History Review, Taylor & Francis Journals, volume 19, issue 2, pages 149-166, DOI: 10.1080/09585200902969260.
• Paul André & Anne Cazavan-Jeny & Wolfgang Dick & Chrystelle Richard & Peter Walton, 2009, "Fair Value Accounting and the Banking Crisis in 2008: Shooting the Messenger," Accounting in Europe, Taylor & Francis Journals, volume 6, issue 1, pages 3-24, June, DOI: 10.1080/17449480902896346.
• Eva Sopková, 2009, "Cost Effectiveness of Paying Value Added Tax from the Viewpoint of Businesses," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 2, issue 2, pages 87-94, December.
• Pierre Dehez & Daniela Tellone, 2009, "Data Games : Sharing public goods with exclusion," Working Papers of BETA, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg, number 2009-31.
• Nicoleta ROMAN, 2009, "The Purchase Price Allocation - Statistics, Trends and Consequences," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 4, issue 1, pages 76-91.
• Sorin PETRE & Lars WIECHEN, 2009, "Valuation Implications for the Goodwill Impairment Test in Accordance with IAS 36 "Impairment of Assets"," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 4, issue 1, pages 92-121.
• Nicoleta ROMAN & Andreea STANCIU, 2009, "Meeting Today's Financial Challenges Impairment Reporting: Improving Stakeholders' Confidence - Ernst & Young Survey Results," The Valuation Journal, The National Association of Authorized Romanian Valuers, volume 4, issue 2, pages 32-47.
• Slavi Genov, 2009, "Methodological Issues Of The Preparation And Submission Of The Cash Flow Statement," An Annual Book of University of Economics - Varna, University of Economics - Varna, volume 81, issue 1, pages 243-285, January.
• Nadezhda Popova - Yosifova & Daniela Georgieva, 2009, "Provisions In Accounting Theory And Practice," An Annual Book of University of Economics - Varna, University of Economics - Varna, volume 81, issue 1, pages 286-331, January.
• Nadya Kostova, 2009, "Some Accounting And Taxation Aspects Of The Sale Of Business Enterprises," An Annual Book of University of Economics - Varna, University of Economics - Varna, volume 81, issue 1, pages 76-108, January.
• Marek Gruszczynski, 2009, "Quantitative methods in accounting research," Working Papers, Department of Applied Econometrics, Warsaw School of Economics, number 40, Dec.