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

• 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, Centre for Economic Policy Research, 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.
• 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.
• 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.
• Bornemann, Sven & Homölle, Susanne & Hubensack, Carsten & Kick, Thomas & Pfingsten, Andreas, 2009, "Determinants for using visible reserves in German banks: an empirical study," Discussion Paper Series 2: Banking and Financial Studies, Deutsche Bundesbank, number 2009,11.
• Gegenfurtner, Bernhard & Ampenberger, Markus & Kaserer, Christoph, 2009, "The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing," CEFS Working Paper Series, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS), number 2009-02.
• Günther, Nina & Gegenfurtner, Bernhard & Kaserer, Christoph & Achleitner, Ann-Kristin, 2009, "International financial reporting standards and earnings Quality: the myth of voluntary vs. mandatory adoption," CEFS Working Paper Series, Technische Universität München (TUM), Center for Entrepreneurial and Financial Studies (CEFS), number 2009-09.
• Laux, Christian & Leuz, Christian, 2009, "The crisis of fair value accounting: Making sense of the recent debate," CFS Working Paper Series, Center for Financial Studies (CFS), number 2009/09.
• Laux, Christian & Leuz, Christian, 2009, "Did fair-value accounting contribute to the financial crisis?," CFS Working Paper Series, Center for Financial Studies (CFS), number 2009/22.
• Henselmann, Klaus & Klein, Martin & Maier, Christian, 2009, "Der Wertpapierprospekt: empirische Befunde zur Qualität der Risikoangaben bei Neuemissionen," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2009-1.
• Henselmann, Klaus & Roos, Benjamin, 2009, "IFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung?," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2009-2.
• Henselmann, Klaus & Klein, Martin & Schmidt, Mark, 2009, "Enforcement in der Rechnungslegung: eine empirische Untersuchung der HDAX 110-Unternehmen," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2009-3.
• Henselmann, Klaus & Roos, Benjamin, 2009, "Behandlung von strategischen Beteiligungen im Einzelabschluss," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2009-4.
• Fürst, Benedikt & Henselmann, Klaus & Klein, Martin, 2009, "Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehmen," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2009-5.
• Held, Bärbel, 2009, "Traditionelle Budgetierung versus Beyond Budgeting: Darstellung und Wertung anhand eines Praxisbeispiels," Weidener Diskussionspapiere, University of Applied Sciences Amberg-Weiden (OTH), number 20.

2008

• Potecea, Olga & Gabroveanu, Emilia & Radneantu, Nicoleta, 2008, "Accounting Information - Power Instrument for Advanced Management in Knowledge Based Organizations," MPRA Paper, University Library of Munich, Germany, number 14042, Apr.
• Troaca, Victor & Troaca, Mihaela-Elvira, 2008, "Strengthening the annual financial statements of the banks," MPRA Paper, University Library of Munich, Germany, number 14233, Nov.
• Troaca, Victor, 2008, "Yearly balance sheet and the account for profit and loss made by banking societies," MPRA Paper, University Library of Munich, Germany, number 14299, Oct.
• Troaca, Victor, 2008, "Banking accountancy of transaction titles operations," MPRA Paper, University Library of Munich, Germany, number 14302.
• Deaconu, Adela & Filip, Crina & Buiga, Anuta, 2008, "Solutii pentru masurarea calitatii informatiei contabile," MPRA Paper, University Library of Munich, Germany, number 14760, Jun.
• Butzbach, Olivier & Di Carlo, Ferdinando, 2008, "The effects of stock options accounting regulation on corporate governance: A comparative European study," MPRA Paper, University Library of Munich, Germany, number 14843, Nov.
• Ciumag, Marin & Ciumag, Anca, 2008, "The Role of Batch Costing and Cost Accounting in the Managerial Process," MPRA Paper, University Library of Munich, Germany, number 14859, Nov.
• Ciumag, Marin, 2008, "The Taxation and Accountancy of Luncheon Voucher," MPRA Paper, University Library of Munich, Germany, number 14864, Apr.
• ciumag, marin & ciumag, anca, 2008, "The Justifying Documents – the Accounting Registration Base of the Works and Services Executed By Third Parties," MPRA Paper, University Library of Munich, Germany, number 14865, Feb.
• Paliu-Popa, Lucia & Cumpănaşu, Petruţa-Elena, 2008, "Annualy/Yearly Financial Situations in European Frame," MPRA Paper, University Library of Munich, Germany, number 18569, Nov.
• Arangies, G & Mlambo, Chipo & Hamman, W D & Steyn-Bruwer, B W, 2008, "The value-added statement: An appeal for standardisation," MPRA Paper, University Library of Munich, Germany, number 25970.
• Căpuşneanu, Sorinel & Lepădatu, Gheorghe, 2008, "The ABC-method (Activity-Based Costing) and the transversal organization of enterprises in the steel industry of Romania," MPRA Paper, University Library of Munich, Germany, number 26916, Oct.
• Căpuşneanu, Sorinel/I & Lepădatu, Gheorghe/V, 2008, "Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania," MPRA Paper, University Library of Munich, Germany, number 26917, Dec.
• Căpuşneanu, Sorinel/I & Lepădatu, Gheorghe/V, 2008, "The methodological steps in management accounting and cost calculation - A comparative analysis between the traditional methods used in Romania and the Activity-Based Costing (ABC) method," MPRA Paper, University Library of Munich, Germany, number 26918, Dec.
• Muthupandian, K S, 2008, "IAS 2, Inventories - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 29053, Jul.
• Muthupandian, K S, 2008, "IAS 7, Statement of Cash Flows – A Closer Look," MPRA Paper, University Library of Munich, Germany, number 29087, Aug.
• Muthupandian, K S, 2008, "IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors – A Closer Look," MPRA Paper, University Library of Munich, Germany, number 29112, Sep.
• Muthupandian, K S, 2008, "Experience of other Nations in Convergence to IFRS," MPRA Paper, University Library of Munich, Germany, number 30313, Mar, revised 09 May 2008.
• Muthupandian, K S, 2008, "IFRS 7 Financial Instruments: Disclosures - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 36723, Mar.
• Muthupandian, K S, 2008, "IAS 10 Events After the Reporting Period - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 36783, Oct.
• Muthupandian, K S, 2008, "IAS 11 Construction Contracts - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 40027, Nov.
• Muthupandian, K S, 2008, "IAS 12 Income Taxes - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 40066, Dec.
• Muthupandian, K S, 2008, "IFRS 8 Operating Segments - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 40217, Apr.
• Muthupandian, K S, 2008, "IFRS 6 exploration for and evolution of mineral resources - a closer look," MPRA Paper, University Library of Munich, Germany, number 40300, Feb.
• Muthupandian, K S, 2008, "IAS 1 Presentation of Financial Statements - A Closer Look," MPRA Paper, University Library of Munich, Germany, number 41617, May.
• K S, Muthupandian, 2008, "IFRS 5 Non-current assets held for sale and Discontinued operations - a closer look," MPRA Paper, University Library of Munich, Germany, number 68853, Jan.
• Vélez-Pareja, Ignacio & Magni, Carlo Alberto, 2008, "Potential dividends and actual cash flows. Theoretical and empirical reasons for using ‘actual’ and dismissing ‘potential’, Or: How not to pull potential rabbits out of actual hats," MPRA Paper, University Library of Munich, Germany, number 7266, Feb.
• Amaral, Hudson & Iquiapaza, Robert & Tomaz, Wesley & Bertucci, Luiz, 2008, "Governança corporativa e divulgação de relatórios financeiros anuais
  [Corporate governance and release of annual financial statements]," MPRA Paper, University Library of Munich, Germany, number 9068, Jan.
• Hirshleifer, David & Teoh, Siew Hong, 2008, "Thought and Behavior Contagion in Capital Markets," MPRA Paper, University Library of Munich, Germany, number 9142, Jun.
• Hirshleifer, David & Teoh, Siew Hong, 2008, "Thought and Behavior Contagion in Capital Markets," MPRA Paper, University Library of Munich, Germany, number 9164, Jun.
• Batiz-Lazo, Bernardo & Hernandez-Borreguero, Julian & Maixe-Altes, J. Carles & Nu~ez-Torrado, Miriam, 2008, "Historia de un romance singular: encuentros y desencuentros de la partida doble en México
  [History of a very special romance: emergence and difussion of double entry book-keeping in Mexico]," MPRA Paper, University Library of Munich, Germany, number 9306, Jun.
• Aernoudts, R.H.R.M. & De Heer, M.A., 2008, "On the Interplay between Strategy and Management Control Systems," MPRA Paper, University Library of Munich, Germany, number 9583, Apr.
• Jara-Bertin, Mauricio & López-Iturriaga, Félix J., 2008, "Earnings Management and Contest to the Control: An Analysis of European Family Firms," MPRA Paper, University Library of Munich, Germany, number 9660, Jul.
• Dana Kovanicová, 2008, "Financial Statement's Standard Setting Strategy: Rules-Based or Principles Based?
  [Strategie tvorby světových standardů finančního výkaznictví: na bázi principů nebo pravidel?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 1, pages 7-19, DOI: 10.18267/j.cfuc.253.
• Miloslav Janhuba, 2008, "Value Changes and Their Reflections in Accounting Information
  [Cenové změny a jejich odraz v účetních informacích]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 1, pages 20-32, DOI: 10.18267/j.cfuc.254.
• Marcela Žárová, 2008, "Enforcement Mechanism in the Framework of Translation Internal Market Rules into National Law in Europe
  [Kontrolní mechanismy při transpozici pravidel vnitřního trhu do vnitrostátního práva v Evropě]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 1, pages 33-39, DOI: 10.18267/j.cfuc.255.
• Bohuslava Knapová, 2008, "Business as Result of Managerial Decision Making
  [Podnikání jako důsledek manažerských rozhodování]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 1, pages 56-61, DOI: 10.18267/j.cfuc.257.
• Dana Dvořáková, 2008, "Accounting versus Tax Depreciation
  [Účetní versus daňové odpisy]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 1, pages 95-98, DOI: 10.18267/j.cfuc.262.
• Marie Míková, 2008, "Three major types of the financial decision making in enterprise
  [Tři hlavní druhy finančního rozhodování podniku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 2, pages 42-46, DOI: 10.18267/j.cfuc.268.
• Jiřina Bokšová, 2008, "Valuation of Insurance Contracts
  [Oceňování pojistných závazků]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 2, pages 54-61, DOI: 10.18267/j.cfuc.270.
• Jiří Pelák, 2008, "Conceptual Changes in Accounting for Business Combination
  [Koncepční změny v účetnictví podnikových kombinací]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 2, pages 62-72, DOI: 10.18267/j.cfuc.271.
• Libuše Müllerová, 2008, "Accounting Profit/Loss and Tax Base
  [Účetní výsledek hospodaření a základ daně]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 2, pages 91-95, DOI: 10.18267/j.cfuc.274.
• Dana Kovanicová, 2008, "Financial Statement of Micro-enterprises: Continually Open Question
  [Finanční výkaznictví mikro-podniků: stále otevřená otázka]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 3, pages 6-19, DOI: 10.18267/j.cfuc.276.
• Marie Zelenková, 2008, "Effect of Exchange Rate Differences Relating to Receivables and Payables in Consolidated Financial Statement
  [Dopad kurzových rozdílů týkajících se pohledávek a závazků v konsolidované účetní závěrce]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 3, pages 69-80, DOI: 10.18267/j.cfuc.281.
• Václav Černý, 2008, "Provisions - Automatic Ensuring Sufficient Cash or Not
  [Rezervy - automatické zabezpečení dostatku peněžních prostředků?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 3, pages 81-85, DOI: 10.18267/j.cfuc.282.
• Vladimír Zelenka, 2008, "Full Goodwill - New Phenomenon in Business Combinations Reporting
  [Nový fenomén vykazování podnikových kombinací - celkový goodwill]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2008, issue 4, pages 37-43, DOI: 10.18267/j.cfuc.288.