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

2007

• H.M. Anderson & H. Chan & R. Faff & Y.K. Ho, 2007, "Reported Earnings and Analyst Forecasts as Competing Sources of Information: A New Approach," ANU Working Papers in Economics and Econometrics, Australian National University, College of Business and Economics, School of Economics, number 2007-488, Oct.
• Menegatti, Ana Laura Angeli & Barros, Alexandre Lahóz Mendonça de, None, "Análise comparativa dos custos de produção entre soja transgênica e convencional: um estudo de caso para o Estado do Mato Grosso do Sul," Brazilian Journal of Rural Economy and Sociology (Revista de Economia e Sociologia Rural-RESR), Sociedade Brasileira de Economia e Sociologia Rural, volume 45, issue 01, pages 1-21, DOI: 10.22004/ag.econ.161369.
• Valeriu Brabete, 2007, "Accounting, Amortization, Fiscality – A Trio Still Generating Debate," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 9, pages 20-27, November.
• Sorinel Domnisoru & Sorin Vinatoru & Daniela Giurescu, 2007, "Incorporated Immobilized Actives:Importance, Valuation, Revaluation," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 9S, pages 15-22, May.
• Lascu Ion Florin & Netoiu Lavinia Maria, 2007, "Possibilities Of Improving The Informational Subsystem Of Body Of Expert And Licensed Accountants Of Romania Concerning The Probationers’ Management," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 9S, pages 23-26, May.
• Valeriu Brabete & Cristian Dragan, 2007, "The Transition To Ifrs – Accounting Difficulties Concerning The Amortization Of The Non Current Assets," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 9S, pages 7-14, May.
• Vasile Burja, 2007, "The Profitability Analysis On Base The Profit And Losses Account Within The Agricultural Holdings," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-17.
• Victor Munteanu, 2007, "Quality Control And Performance In Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-29.
• Neamtu Horia & Teiusan Sorin-Ciprian, 2007, "Regarding The Accounting Policy And Treatment Prescribed By The Iasb For The Evaluation And Exploring Actives," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-30.
• Cernusca Lucian & Mates Dorel, 2007, "The Statement Of Cash Flows," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-31.
• Cernusca Lucian & Mates Dorel, 2007, "Accounting Politics In Context Of Annual Accounts," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-32.
• Victoria Firescu, 2007, "Recognition Of Contract Revenues And Expenses," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-34.
• Nicoleta Asalos & Mariana Mirea, 2007, "A Comparative Approach Of Fair Value Concept," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-36.
• Marinela-Daniela Manea & Veronica Stefan, 2007, "Fundamentals And Practices For The Initial Recognition Of The Fixed Assets," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-37.
• Manea Marinela-Daniela & Gîju George Ciprian, 2007, "Acknowledging, Assessing And Recording Grouped Non-Tangible Assets In The Books," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-39.
• Gomoi Bogdan Cosmin, 2007, "The Systemic Vision Of Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-40.
• Gomoi Bogdan Cosmin, 2007, "The Informational Content Of The Balance Sheet And The Accounting International Armonization," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-41.
• Gabi Dragu, 2007, "Particularities Of Evidence Of The Goods," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-44.
• Sas Florentina, 2007, "Possibilities For The Effective Pursuance Of The Costs In The Porcelain Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-45.
• Gâju George Ciprian, 2007, "Social Accounting To Make The Social Results Visible," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-49.
• Dorin Munteanu, 2007, "A Critical Analysis Of Today'S Accounting And Cost Calculation System In Wood Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-51.
• Pana Daniela Nicoleta, 2007, "Creative Accounting - Art?," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-52.
• Iulian Stefan, 2007, "Grounding Decision In Public Institutions Basing On Information Provided By Financial Administration Book- Keeping," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-54.
• Mioara Turcas, 2007, "The Impact Of The Accounting Normalization And Harmonization On The Presentation Of The Accounting- Financial Information," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-55.
• Briciu Sorin, 2007, "Responsibility Centres' Role In Practicing A Performing Management," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-56.
• Iuliana Cenar, 2007, "General And Particular In The Accounting Constitution Of The Sources Of The National Found Of Social Health Insurances," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-57.
• Attila Szora TAMAS & Iulian Bogdan DOBRA, 2007, "The Registration And The Depreciation Of Young Tree Plantations And Vineyards," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-58.
• Sorin-Constantin Deaconu, 2007, "The Triad €Œevaluation, Recognition And Presentation†In The Case Of Biological Assets Specific To Agricultural Holdings," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 9, pages 1-59.
• Josep Maria Argiles Bosch, 2007, "Empirical Study on Costs and Incomes of Organic Farming," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 178.
• Josep Maria Argiles Bosch & Josep Garcia Blandon, 2007, "Cost stickiness revisited: Empirical aplication for farms," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 187.
• Ignat Papazov, 2007, "The National Bank Account Plan – A Collision between Content and Practical Reality," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 6, pages 115-120.
• Alfredo Martín-Oliver & Vicente Salas-Fumás & Jesús Saurina, 2007, "Measurement of capital stock and input services of Spanish banks," Working Papers, Banco de España, number 0711, May.
• Marchal, S. & Boukari, M. & Cayssials, J-L., 2007, "L’impact des normes IFRS sur les données comptables des groupes français cotés," Bulletin de la Banque de France, Banque de France, issue 163, pages 27-42.
• Jan Bouwens & Laurence Van Lent, 2007, "Assessing the Performance of Business Unit Managers," Journal of Accounting Research, John Wiley & Sons, Ltd., volume 45, issue 4, pages 667-697, September, DOI: 10.1111/j.1475-679X.2007.00251.x.
• Newton Carneiro Affonso da Costa Jr. & Roberto Meurer & César Medeiros Cupertino, 2007, "Is there a relationship between accounting and stock market returns in Brazil?," Brazilian Review of Finance, Brazilian Society of Finance, volume 5, issue 2, pages 233-245.
• Denis Travaillé & Christine Marsal, 2007, "Automatisation des tableaux de bord et cohérence du contrôle de gestion : à propos de deux cas," ACCRA, Association francophone de comptabilité, volume 13, issue 2, pages 75-96.
• Mariano González Sánchez & Enrique Rúa Alonso de Corrales, 2007, "Análisis de la eficiencia en la gestión de las fundaciones: una propuesta metodológica," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 57, pages 117-149, April.
• Rafael Molina Llopis, 2007, "La reforma de la legislación mercantil en materia contable. Una breve referencia a su incidencia en las cooperativas y sociedades laborales," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 58, pages 109-129, August.
• Manuel López Godoy & Francisco López Cruces, 2007, "Los métodos de liquidación en las cooperativas hortofrutícolas," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 58, pages 131-159, August.
• Manuel Cubedo Tortonda, 2007, "El régimen económico de las sociedades cooperativas: situación actual y apuntes para una reforma," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 58, pages 161-187, August.
• Tomás Garrido Pulido & Carmen Lafuente Ibáñez & Raquel Puentes Poyatos, 2007, "Relevancia y adecuación de la información fiscal suministrada por las cooperativas de segundo grado," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 58, pages 191-220, August.
• Alicia Mateos Ronco, 2007, "La consolidación contable en el ámbito cooperativo," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 58, pages 31-58, August.
• Sonia Martín López & Gustavo Lejarriaga Pérez de las Vacas & Javier Iturrioz del Campo, 2007, "La naturaleza del capital social como aspecto diferenciador entre las sociedades cooperativas y las sociedades laborales," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 58, pages 59-82, August.
• Belén Fernández-Feijóo Souto & Mª José Cabaleiro Casal, 2007, "Clasificación del capital social de la sociedad cooperativa: una visión crítica," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 58, pages 7-29, August.
• Fernando Polo Garrido, 2007, "Impactos de las normas internacionales de información financiera en el régimen económico de las sociedades cooperativas," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 58, pages 83-108, August.
• Jack Stecher & Radhika Lunawat & Kira Pronin & John Dickhaut, 2007, "Decision Making and Trade without Probabilities," CIRANO Working Papers, CIRANO, number 2007s-21, Oct.
• Paul Milgrom, 2007, "What the Seller Won’t Tell You: Persuasion and Disclosure in Markets," Levine's Bibliography, UCLA Department of Economics, number 843644000000000045, Jul.
• Bala Balachandran, 2007, "Imperialismo occidental y contabilidad en Oriente: La historia del Instituto de contadores de gestión autorizados de Sri Lanka," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Mauricio Gómez Villegas, 2007, "Pensamiento Único Y Contabilidad: La Posibilidad," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Nidia Elena Rendón Arcila, 2007, "Enfoque comunicacional de la contabilidad, ¿una nueva etapa de la contabilidad? (Primera parte)," Revista Semestre Económico, Universidad de Medellín.
• Ignacio Velez-Pareja & Joseph Tham, 2007, "The tyranny of rounding errors: the mismatching of APV and the DCF in perpetuities in Brealey and Myers 6th and 7th edition of Principles of Corporate," Proyecciones Financieras y Valoración, Master Consultores, number 3938, Aug.
• Ignacio Velez-Pareja, 2007, "Looking Forward Financial Ratio and Value Analysis (Valor de la firma y razones financieras para el an√°lisis financiero)," Proyecciones Financieras y Valoración, Master Consultores, number 3940, Aug.
• Ignacio Velez-Pareja & Joseph Tham, 2007, "Prospective analysis: guidelines for forecasting financial statements," Proyecciones Financieras y Valoración, Master Consultores, number 4316, Dec.
• DEHEZ, Pierre, 2007, "Shapley compensation scheme," LIDAM Discussion Papers CORE, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE), number 2007094, Dec.
• Tristan Boyer & Elena CHANE-ALUNE, 2007, "Les IFRS et les besoins en informations non financières," LSF Research Working Paper Series, Luxembourg School of Finance, University of Luxembourg, number 07-06.

2006

• Bocean Claudiu, 2006, "Controlul Si Contabilitatea In Management: Abordari Actuale Si Perspective," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 6, pages 64-69, April.
• Banc Marius Mircea, 2006, "Delimitativ-Methodology Issues Between The Two Concepts: Cost And Expense," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-1.
• Grigorescu Sorin, 2006, "Characteristics Of Application Of Accounting Principles To Banks," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-13.
• Ion-Trifoi Gigi, 2006, "Cost Calculation Methods In Mining Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-14.
• Cristina Lidia Manea, 2006, "Accounting Policies And Their Influence On Company'S Performance And Position," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-15.
• Dorel Mates & Mihaela Stet & Szabo Ioan, 2006, "Standardization Of Contemporary Accounting Systems In Globalization Conditions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-16.
• Camelia Mihalciuc, 2006, "The Accountant Role In Organizing A Performant And Modern Entreprise," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-17.
• Camelia Mihalciuc, 2006, "Accounting Information - Support For Determination Of Entity'S Rentability," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-18.
• Mitac Mirela - Claudia, 2006, "Accounting Regulations According With Eu Directives Regarding Financial Statements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-19.
• Sorin Briciu & Florentina Sas, 2006, "Identifying The Cost Causes At S.C. €Œapulum†Sa Alba Iulia," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-2.
• Neamtu Ion-Horia & Teiusan Sorin-Ciprian, 2006, "Regulation And Normalization Of Management Accounting For An Economic Entity," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-20.
• Paunica Mihai, 2006, "Calculating Infrastucture Costs," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-22.
• Gheorghe Popescu, 2006, "The Prudence Principle - The Basis For Reasoning Of The Professional Accountant," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-23.
• Gheorghe Popescu & Veronica Adriana Popescu & Cristina Raluca Popescu, 2006, "True And Fair View Versus Taxation In 2006 Romanian Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-24.
• Veronica Adriana Popescu, 2006, "Vulnerabilities Of Financial And Accounting Information In Market Economy," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-25.
• Cristina Raluca Popescu, 2006, "Few Mutations Induced In Public Institutions Accounting In 2006," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-26.
• Florin RADU, 2006, "Approaching Accounting In The Context Of New Informational Technologies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-27.
• Valentin RADU & Mariana RADU, 2006, "Globalizing Accounting When Using The Informational Technologies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-28.
• Rapcencu Cristian, 2006, "The Oportunity O Interim Financial Reporting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-29.
• Briciu Sorin & Teiusan Sorin-Ciprian, 2006, "The Informational System Of Management Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-3.
• Marius Adrian Raducea, 2006, "Accounting In National Defense Military Units," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-30.
• Raileanu Vasile, 2006, "Development Of Related Party Disclosures," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-32.
• Doru-Bogdan Ravas, 2006, "Financial - Accounting Issues Regarding The Accommodation Activity In Romanian Tourism," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-33.
• Daniel Stefan & Ovidiu Spatacean & Decebal Manole Bogdan & Mariana Nandrea, 2006, "Accounting Convergence Vs. Accounting Harmonization - Implications In The Insurance Sector," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-34.
• Nela Steliac, 2006, "Expenses And Costs Of Production - A Conceptual Aproach," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-35.
• Loredana Tanase, 2006, "Socio-Economic Environment Of The Company And The Need For Countable Financial Information," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-36.
• Teiusan Sorin-Ciprian, 2006, "Disclosure Of Expenses," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-37.
• Todea Nicolae & Deaconu Sorin-Constantin, 2006, "Aspects Concerning Lease Biological Assets And Land," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-38.
• Todea Nicolae Dan, 2006, "Determination, Registration, Pursuit And Report Of The Revaluation Deposits," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-39.
• Oprea Calin & Monica Viorica Nedelcu, 2006, "Some Viewpoints On Improuving Managerial Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-4.
• Mircea Adrian TRAMONTINI, 2006, "Resistance To Change - Causes And Effects At Military School'S Selection System," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-40.
• Mihaela Tulvinschi, 2006, "Accounting For The Merchendise Import In Consigment," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-41.
• Cristina Otilia Tenovici, 2006, "Method Of Laying A Standard Cost For Calculate M3 Of Timber Cut," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-42.
• Cristian Zgreaban, 2006, "Financial Communications Based On Cash-Flows," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-47.
• Rodica Cistelecan & Anamari Beatrice Stefan & Raluca Meda Sumandea Simionescu, 2006, "Accounting In Insurance Company - Between General And Characteristic," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-6.
• Ion CUCUI, 2006, "The Impact Of Accounting Harmonization And Normalization On National And International Level On Comunication Types Available To The Leadership Of An Organization," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-8.
• Fit Tito & Munteanu Dorin, 2006, "Deductions Regime. Obligations Of Vat Payers," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 8, pages 1-9.
• Gheorghe Mirela, 2006, "Impact Of Information Technologies In Financial Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 8, pages 1-30.
• Victor Munteanu, 2006, "The Use Of Materiality And Audit Risk When Planning And Managing The Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 8, pages 1-41.
• Olaru Gabriela-Daniela, 2006, "Enterprise'S Performance Measured By Intermediary Balance Of Administration," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 8, pages 1-43.
• Aurelia Stefanescu & Eugeniu Turlea, 2006, "A New Dimension In Organisations' Financial Performance Measurement," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 8, pages 1-51.
• Josep Vallverdu Calafell & Antonio David Somoza Lopez & Soledad Moya Gutierrez, 2006, "Towards a Theory of the Credit-Risk Balance Sheet," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 148.
• Josep Vallverdu Calafell & Antonio David Somoza Lopez & Soledad Moya Gutierrez, 2006, "Towards a Theory of the Credit-Risk Balance Sheet (II). The Evolution of its Structure," Working Papers in Economics, Universitat de Barcelona. Espai de Recerca en Economia, number 165.
• Krotter, Simon, 2006, "Durchbrechungen des Kongruenzprinzips und Residualgewinne Broken Link Between Accounting and Finance?," University of Regensburg Working Papers in Business, Economics and Management Information Systems, University of Regensburg, Department of Economics, number 411.
• Mary Barth, 2006, "Including estimates of the future in today's financial statements," BIS Working Papers, Bank for International Settlements, number 208, Aug.
• Wayne Landsman, 2006, "Fair value accounting for financial instruments: some implications for bank regulation," BIS Working Papers, Bank for International Settlements, number 209, Aug.
• Ken Peasnell, 2006, "Institution-specific value," BIS Working Papers, Bank for International Settlements, number 210, Aug.
• Anne Beatty, 2006, "Do accounting changes affect the economic behaviour of financial firms?," BIS Working Papers, Bank for International Settlements, number 211, Aug.
• Claudio E. V. Borio & Kostas Tsatsaronis, 2006, "Risk in financial reporting: status, challenges and suggested directions," BIS Working Papers, Bank for International Settlements, number 213, Aug.
• Francesco Franzoni & José M. Marín, 2006, "Pension Plan Funding and Stock Market Efficiency," Journal of Finance, American Finance Association, volume 61, issue 2, pages 921-956, April, DOI: 10.1111/j.1540-6261.2006.00859.x.
• Wendelin Schnedler, 2006, "Task Difficulty, Performance Measure Characteristics, and the Trade-Off between Insurance and Well-Allocated Effort," The Centre for Market and Public Organisation, The Centre for Market and Public Organisation, University of Bristol, UK, number 06/147, May.
• Jean Cartelier, 2006, "Comptabilité et pensée économique. Introduction à une réflexion théorique," Revue économique, Presses de Sciences-Po, volume 57, issue 5, pages 1009-1032.
• Isidoro Guzmán Raja & Narciso Arcas Lario & Domingo García Pérez de Lema, 2006, "La eficiencia técnica como medida de rendimiento de las cooperativas agrarias," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 55, pages 289-311, August.
• Fernando Polo Garrido, 2006, "La investigación en contabilidad de cooperativas: una aproximación empírica," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 56, pages 141-159, November.
• Stephen Morris & Hyun Song Shin, 2006, "Optimal Communication," Levine's Bibliography, UCLA Department of Economics, number 321307000000000236, Jul.
• Ignacio Vélez-Pareja & Julián Benavides-Franco, 2006, "There exists circularity between WACC and value? Another solution," Estudios Gerenciales, Universidad Icesi.
• JORGE LUIS JULIAO ROSSI & Omar D�az Bautista, 2006, "Dinámica de sistemas y cambio de paradigma contable," Revista Equidad y Desarrollo, Universidad de la Salle, issue 6, DOI: 10.19052/ed.333.
• M. Lambert & G. Hübner & P.-A. Michel & H. Olivier, 2006, "The Impact of International Financial Reporting Standards on Market Microstructure in Europe," LSF Research Working Paper Series, Luxembourg School of Finance, University of Luxembourg, number 06-02.
• M. Lambert & G. Hübner & P.-A. Michel & H. Olivier, 2006, "International Financial Reporting Standards and Market Efficiency: A European Perspective," LSF Research Working Paper Series, Luxembourg School of Finance, University of Luxembourg, number 06-04.
• Francesco Franzoni & J. M. Marin, 2006, "Pension Plan Funding and Stock Market Efficiency," Post-Print, HAL, number halshs-00009850.
• Hervé Stolowy & Yuan Ding & Marie Chavent & L. Fu & H. Wang, 2006, "Disclosure and Determinants Studies: An Extension Using the Divisive Clustering Method (DIV)," Post-Print, HAL, number halshs-00119585, Jul.
• Stecher, Jack D., 2006, "The Nonequivalence of the Earnings and Dividends Approaches to Equity Valuation," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2006/1, Mar.
• Stecher, Jack D., 2006, "Trade and Communication Under Subjective Information," Discussion Papers, Norwegian School of Economics, Department of Business and Management Science, number 2006/2, Mar.
• Juan Monterrey & Amparo Sánchez-Segura, 2006, "Las características socioeconómicas como incentivos para la información financiera: evidencia empírica española," Investigaciones Economicas, Fundación SEPI, volume 30, issue 3, pages 611-634, September.
• Ayten ERSOY & Filiz Angay KUTLUK, 2006, "Amerika’da ‘2011 ve ötesi CPA vizyon projesi’ ve onu destekleyen çabalara ilişkin çalışmaların değerlendirilmesi," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 21, issue 243, pages 108-119.
• Selahattin KARABINAR & Callut SOYHAN, 2006, "Sakarya ilinde faaliyet gösteren bağımsız muhasebe meslek mensuplarının kültür bazlı muhasebe değerleri," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 21, issue 248, pages 138-147.
• Kamarun Nisham Taufil Mohd & Rohaida Abdul Latif & Robiah Abu Bakar & Wan Nordin Wan Hussin & Ku Nor Izah Ku Ismail, 2006, "The Value-Relevance Of R&D Expenditure: Experience From Malaysia," IIUM Journal of Economics and Management, IIUM Journal of Economis and Management, volume 14, issue 2, pages 205-226, December.
• Ana-Isabel Mateos & Mariano González, 2006, "Análisis Empírico De Los Destinos De Los Cash Flows En Empresas Españolas," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2006-12, Oct.
• Belén Gill de Albornoz & Manuel Illueca Muñoz, 2006, "Subjetividad De Los Ajustes Por Devengo Y Valoración De Su Calidad En El Mercado De Deuda: Evidencia Empirica Para Empresas No Cotizadas," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2006-14, Dec.
• Francisco J. Más & Juan Luis Nicolau, 2006, "A New Marketing Segmentation Approach Based On Marginal Individual Utilities: Applying Crm Is Not A Chimera Anymore," Working Papers. Serie EC, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie), number 2006-16, Dec.
• Schnedler, Wendelin, 2006, "Task Difficulty, Performance Measure Characteristics, and the Trade-Off between Insurance and Well-Allocated Effort," IZA Discussion Papers, Institute of Labor Economics (IZA), number 2124, May.
• Carmen Bachmann & Wolfgang Schultze, 2006, "Einfluss der Besteuerung auf die Bewertung ausländischer Kapitalgesellschaften," Jenaer Schriften zur Wirtschaftswissenschaft (Expired!), Friedrich Schiller University of Jena, School of of Economics and Business Administration, number 25/2006, Oct.
• Martin Dierker, 2006, "Endogenous Information Acquisition with Cournot Competition," Annals of Finance, Springer, volume 2, issue 4, pages 369-395, October, DOI: 10.1007/s10436-006-0045-z.
• Josep Vallverdú Calafell & Soledad Moya Gutiérrez & Antonio Somoza López, 2006, "Social Responsibility and Accounting: A Possible Binomial," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 12, issue 1, pages 125-130, February, DOI: 10.1007/s11294-006-6141-z.
• Alberto Martínez-González & Jordi Martí, 2006, "Accountability and Rendering of Accounts: New Approaches for the Public Sector," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 12, issue 1, pages 67-80, February, DOI: 10.1007/s11294-006-6135-x.
• Kam Chan & Samir El-Gazzar & Philip Finn & Rudy Jacob, 2006, "Simultaneous Releases of U.S. and Foreign GAAP Earnings," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 12, issue 2, pages 161-168, May, DOI: 10.1007/s11294-006-9001-y.
• Joseph Russo, 2006, "Experience, Learning, and the Process of Expert Development," International Advances in Economic Research, Springer;International Atlantic Economic Society, volume 12, issue 2, pages 261-275, May, DOI: 10.1007/s11294-006-9008-4.
• Neil Hartnett, 2006, "Management disclosure bias and audit services," Review of Quantitative Finance and Accounting, Springer, volume 26, issue 4, pages 369-390, June, DOI: 10.1007/s11156-006-7438-y.
• Timo Baas & Mechthild Schrooten, 2006, "‘Relationship Banking and SMEs: A Theoretical Analysis’," Small Business Economics, Springer, volume 27, issue 2, pages 127-137, October, DOI: 10.1007/s11187-006-0018-7.
• Sandner, Kai, 2006, "Einfluss sozialer Präferenzen auf die Steuerung dezentraler Einheiten," Discussion Papers in Business Administration, University of Munich, Munich School of Management, number 1230.
• Dewachter, Hans & Lyrio, Marco, 2006, "Macro Factors and the Term Structure of Interest Rates," Journal of Money, Credit and Banking, Blackwell Publishing, volume 38, issue 1, pages 119-140, February, DOI: 10.1353/mcb.2006.0014.
• Michael Greenstone & Paul Oyer & Annette Vissing-Jorgensen, 2006, "Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments," The Quarterly Journal of Economics, President and Fellows of Harvard College, volume 121, issue 2, pages 399-460.
• Arnaldo Canziani, 2006, "Dalla divulgazione all'istituzione: i trattati italiani di ragioneria (1850-1922) (from divulgation to institution: the Italian treatises of accountingh (1850-1922))," Il Pensiero Economico Italiano, Fabrizio Serra Editore, Pisa - Roma, volume 14, issue 1, pages 137-152.
• José A. C. Moreira, 2006, "Discretionary Accruals: The Measurement Error Induced By Conservatism," Portuguese Journal of Management Studies, ISEG, Universidade de Lisboa, volume 0, issue 2, pages 115-125.
• José António Moreira & Peter F. Pope, 2006, "Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models," CEF.UP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 0604, May.
• José António Moreira, 2006, "Manipulação para Evitar Perdas: o Impacto do Conservantismo," CEF.UP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 0605, May.
• José António Moreira, 2006, "“Accruals” Discricionários: o Erro de Estimação Induzido pelo Conservantismo," CEF.UP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 0606, May.
• José António Moreira, 2006, "Are Financing Needs a Constraint to Earnings Management? Evidence for Private Portuguese Firms," CEF.UP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 0610, Oct.
• João A. Ribeiro & Robert W. Scapens, 2006, "Management accounting and power: A contested relationship," CEF.UP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 0611, Nov.