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

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.
• S. Boubaker & F. Labégorre, 2006, "L'environnement informationnel et la structure de propriété et de contrôle des sociétés cotées françaises," Post-Print, HAL, number hal-00184132.
• Marie Chavent & Yuan Ding & L. Fu & Hervé Stolowy & H. Wang, 2006, "Disclosure and Determinants Studies: An Extension Using the Divisive Clustering Method (DIV)," Post-Print, HAL, number hal-00200812, DOI: 10.1080/09638180500253092.
• Sabri Boubaker & Florence Labégorre, 2006, "L'environnement Informationnel et La Structure de Propriété et de Contrôle des Sociétés Cotées Françaises," Post-Print, HAL, number hal-01155599.
• 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, IZA Network @ LISER, 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.
• Samuel Cruz Alves Pereira & Pedro Cosme Costa Vieira, 2006, "How to control market power of activity centres? A theoretical model showing the advantages of implementing competition within organizations," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 198, Jan.
• Samuel Cruz Alves Pereira, 2006, "Aggregation in activity-based costing and the short run activity cost function," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 199, Jan.
• Patrícia Teixeira Lopes & Lúcia Lima Rodrigues, 2006, "Accounting for Financial Instruments: An Analysis of the Determinants of Disclosure in the Portuguese Stock Exchange," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 209, Apr.
• Paniagua Zurera, Manuel, 2006, "El capital social cooperativo en derecho español y su armonización con las normas internacionales de contabilidad
  [Co-operative share capital in the spanish law and its harmonization with the international accounitng standars]," MPRA Paper, University Library of Munich, Germany, number 2410.
• Fernández Guadaño, Josefina, 2006, "Diferentes consideraciones en torno al capital social de las sociedades cooperativas
  [Different considerations about social capital in co-operative societies]," MPRA Paper, University Library of Munich, Germany, number 2416.
• Gómez Aparicio, Pilar & Miranda García, Marta, 2006, "La caractierización financiera y contable del capital social a la luz de los principios cooperativos
  [The financial and countable characterization of the share capital in the light of the cooperative beginning (in Spanish)]," MPRA Paper, University Library of Munich, Germany, number 2417.
• Yayla, Hilmi Erdogan, 2006, "Diversities Between the Regulations of Turkish Accounting Standard Setters: A Brief History of Turkiye’s Twentieth Century Accounting Standardization Applications," MPRA Paper, University Library of Munich, Germany, number 2554.
• Surmen, Yusuf & Kaya, Ugur & Yayla, Hilmi Erdogan, 2006, "Higher Education Institutions and the Accounting Education In The Second Half of XIXth Century on the Ottoman Empire," MPRA Paper, University Library of Munich, Germany, number 2559.
• Divar Garteiz-Aurrecoa, Javier & Gadea Soler, Enrique, 2006, "Adaptación de la Ley de Cooperativas del País Vasco a las Normas Internacionales de Contabilidad(Apuntes para una nueva configuración del régimen del capital en las Sociedades Cooperativas)
  [Adjustment of the Law of Cooperative societies of the Ba," MPRA Paper, University Library of Munich, Germany, number 2668, revised 2006.
• Marí Vidal, Sergio, 2006, "Efectos de la aplicación de la CNIIF 2 en las cooperativas.Un estudio empírico en dos cooperativas citrícolas de la Comunidad Valenciana a través del análisis económico-financiero
  [Effects of the application of the CNIIF 2 in the cooperative socie," MPRA Paper, University Library of Munich, Germany, number 2670, revised 2006.
• Polo Garrido, Fernando, 2006, "La contabilidad de cooperativas en un proceso de armonización contable internacional.El caso de España
  [The accounting cooperative society in a process of countable international harmonization. The case of Spain]," MPRA Paper, University Library of Munich, Germany, number 2671, revised 2006.
• Bayazitli, Ercan & Yayla, Hilmi Erdogan & Gurel, Eymen, 2006, "Serbest Muhasebeci Mali Müşavirlerin Yaşam Değeri Yönelimlerini Oluşturan Faktörlerin Belirlenmesi Üzerine Bir Araştırma
  [A Factor Analysis to Investigate the Life Value Directions of Certified Public Accountants]," MPRA Paper, University Library of Munich, Germany, number 3662, Oct.
• Hossain, Dewan Mahboob & Khan, Arifur Rahman, 2006, "Audit Committee: A Summary of the Findings of Some Existing Literature," MPRA Paper, University Library of Munich, Germany, number 55152, Sep.
• magni, Carlo Alberto, 2006, "Zelig and the Art of Measuring Excess Profit," MPRA Paper, University Library of Munich, Germany, number 5663, Jun.
• Melse, Eric, 2006, "The Financial Accounting Model from a System Dynamics' Perspective," MPRA Paper, University Library of Munich, Germany, number 7624, Jul.
• Bose, Sudipta, 2006, "Environmental Accounting and Reporting in Fossil Fuel Sector : A Study on Bangladesh Oil, Gas and Mineral Corporation (Petrobangla)," MPRA Paper, University Library of Munich, Germany, number 7995, Apr.
• Schroeder, Gerhard, 2006, "Volatility says less about the future than accounting rules suggest," MPRA Paper, University Library of Munich, Germany, number 850, Nov, revised 29 Nov 2006.
• David Procházka, 2006, "Theory of measurement and its inference to accounting
  [Teorie měření a její konsekvence v účetnictví]," Acta Oeconomica Pragensia, Prague University of Economics and Business, volume 2006, issue 1, pages 193-209, DOI: 10.18267/j.aop.531.
• Bohumil Král, 2006, "Dual Relation of Financial and Management Accounting
  [Duální vztah finančního a manažerského účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 1, pages 9-19, DOI: 10.18267/j.cfuc.113.
• Miloslav Janhuba, 2006, "K některým prvkům teorie finančního účetnictví," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 1, pages 20-29, DOI: 10.18267/j.cfuc.115.
• David Procházka, 2006, "The possibilities of convergence of an economic and an accounting concept of income
  [Možnosti sbližování ekonomického zisku a účetního výsledku hospodaření]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 1, pages 30-49, DOI: 10.18267/j.cfuc.117.
• Marie Míková, 2006, "Harmonisation of Financial Statements in terms of Financial Analysis and especially Return on Assets
  [Harmonizace účetního výkaznictví z pohledu finanční analýzy se zaměřením na výnosnost]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 1, pages 50-55, DOI: 10.18267/j.cfuc.119.
• Marie Pospíšilová, 2006, "Information strategy and their utilization for management of enterprise
  [Informační strategie a její využití v řízení podniku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 1, pages 56-61, DOI: 10.18267/j.cfuc.121.
• Zdenka Cardová, 2006, "Small and Medium-Sized Entities - the definitions a specialities of accounting and reporting
  [Malé a střední podniky - vymezení a specifika účetnictví a výkaznictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 1, pages 74-79, DOI: 10.18267/j.cfuc.125.
• Ladislav Mejzlík, 2006, "Possibilities and Risks of the Translation of the Czech Financial Statements to IFRS by Accounting Information Systems
  [Možnosti a rizika technologického řešení převodu českých účetních závěrek do IFRS]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 1, pages 84-98, DOI: 10.18267/j.cfuc.128.
• Bohuslava Knapová, 2006, "The Functional Classification of Costs and the Ascertainment of the Top Performance Criterion for the Management
  [Účelové členění nákladů a zjišťování vrcholového kritéria výkonnosti pro manažerské řízení]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 1, pages 99-106, DOI: 10.18267/j.cfuc.130.
• Vladimír Zelenka, 2006, "Affiliation of Goodwill to the Elements of Internal Structure of the Entity
  [Příslušnost goodwillu k prvkům vnitřních struktur účetních jednotek]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 1, pages 107-117, DOI: 10.18267/j.cfuc.131.
• Jiřina Bokšová & Monika Randáková, 2006, "Receipts and expenditures of health insurance public system and their exercise influence on financial statements of health insurances
  [Příjmy a výdaje systému veřejného zdravotního pojištění a jejich vliv na finanční výkaznictví zdravotních pojišť," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 1, pages 135-149, DOI: 10.18267/j.cfuc.133.
• Libuše Müllerová, 2006, "Harmonization of the Financial Reporting in European Union
  [Proces harmonizace účetního výkaznictví v Evropské Unii]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 2, pages 8-14, DOI: 10.18267/j.cfuc.141.
• Marcela Žárová, 2006, "Instruments of the Accounting Regulatory System and its Development beyond 2005
  [Nástroje regulačního systému účetnictví a jeho vývoj od roku 2005]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 2, pages 15-24, DOI: 10.18267/j.cfuc.143.
• Dana Dvořáková, 2006, "Fair Value and Application of Fair Value in IAS/IFRS
  [Fair value a její aplikace v Mezinárodních standardech účetního výkaznictví (IAS/IFRS)]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 2, pages 25-38, DOI: 10.18267/j.cfuc.145.
• Libor Vašek, 2006, "Cash Flow Statement - International Financial Reporting Standards and their Comparison with Czech Accounting Standards
  [Výkaz peněžních toků - Mezinárodní standardy účetního výkaznictví a jejich srovnání s českou účetní legislativou]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 2, pages 39-58, DOI: 10.18267/j.cfuc.147.
• Marie Zelenková, 2006, "Measurement mismatch between the assets and liabilities arising from emission rights (withdrawal of IFRIC 3)
  [Nesoulad mezi oceňováním aktiv a dluhů při vykazování emisních práv (zrušení IFRIC 3)]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 2, pages 59-72, DOI: 10.18267/j.cfuc.149.
• Libuše Šoljaková, 2006, "Value Based Management
  [Hodnotové řízení na základě dílčích aktivit]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 2, pages 73-83, DOI: 10.18267/j.cfuc.150.
• Jaroslav Wagner, 2006, "Role of accounting information for performance measurement in changing business environment
  [Úloha účetních informací pro měření výkonnosti v kontextu změn]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 2, pages 84-94, DOI: 10.18267/j.cfuc.152.
• Hana Vomáčková, 2006, "General conception accounting for legal merger
  [Obecné koncepce pro účetnictví fúzí]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 2, pages 95-115, DOI: 10.18267/j.cfuc.153.
• Jiří Pelák, 2006, "Comparability according to the Czech accounting standards
  [Srovnatelnost účetních informací podle českých účetních předpisů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 2, pages 116-123, DOI: 10.18267/j.cfuc.155.
• Marie Míková, 2006, "Joint degree program Finance and Accounting for Common Europe," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 2, pages 171-174, DOI: 10.18267/j.cfuc.170.
• Dana Kovanicová, 2006, "Financial Reporting Harmonization of Small and Medium-sized Enterprises: United Nations Project
  [Harmonizace účetního výkaznictví malých a středních podniků: projekt Spojených národů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 3, pages 9-21, DOI: 10.18267/j.cfuc.174.
• Bohumil Král & Jaroslav Wagner & Jakub Stránský, 2006, "News in Management Control Systems
  [Vývojové tendence v systémech řízení výkonnosti]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 3, pages 33-42, DOI: 10.18267/j.cfuc.176.
• Marie Zelenková, 2006, "Problems of Different Balance-sheet Dates in a Group. Case of Income Taxes
  [Problematika nestejného závěrkového data v konsolidované skupině na příkladu daně ze zisku]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 3, pages 62-68, DOI: 10.18267/j.cfuc.178.
• Marie Míková, 2006, "Budget Procedure and the Management by Means of the Budgetary Statements
  [Rozpočtování a řízení pomocí rozpočetních výkazů]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 3, pages 69-79, DOI: 10.18267/j.cfuc.179.
• Michal Hora, 2006, "Birth of accountancy
  [Počátky účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 3, pages 80-85, DOI: 10.18267/j.cfuc.180.
• Pavel Franek, 2006, "Price Calculation and Financial Plan in Customized Production Enterprise; Enterprise in Chaos
  [Cenová tvorba a finanční plán podniku se zakázkovou výrobou; podnikání v chaosu]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 3, pages 86-110, DOI: 10.18267/j.cfuc.181.
• Václav Černý, 2006, "Intra-plant stock changes as earnings?
  [Změna stavu vnitropodnikových zásob jako výnos?]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 3, pages 111-118, DOI: 10.18267/j.cfuc.182.
• Jiřina Bokšová, 2006, "Solvency I and Solvency II in Insurance Business
  [Solventnost I a II v pojišťovnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 3, pages 127-132, DOI: 10.18267/j.cfuc.184.
• Dana Dvořáková, 2006, "New opportunities from farm accounting
  [Nové příležitosti pro účetnictví zemědělských podniků]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 3, pages 149-153, DOI: 10.18267/j.cfuc.187.
• Libuše Müllerová, 2006, "Fisk of Fraud in Small and Medium Enterprises
  [Rizika podvodu v malých a středních podnicích]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 4, pages 50-55, DOI: 10.18267/j.cfuc.194.
• Libor Vašek, 2006, "Recognition and Measurement of Intangible Assets under IAS 38
  [Pravidla vykazování a oceňování nehmotných aktiv podle IAS 38]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 4, pages 77-94, DOI: 10.18267/j.cfuc.196.
• Jaroslava Roubíčková, 2006, "Euro in the International Accounting Standards and in Czech Accounting
  [Euro měna v Mezinárodních účetních standardech a v českém účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 4, pages 95-101, DOI: 10.18267/j.cfuc.197.
• Václav Černý, 2006, "Accounting policies, changes in accounting estimates and errors by International accounting standards IAS/IFRS and in national accounting legislation in the Czech Republic by business enterprises
  [Účetní pravidla, změny v účetních odhadech a chyby," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 4, pages 102-116, DOI: 10.18267/j.cfuc.198.
• Miloslav Janhuba, 2006, "Some remarks to innovative approach in Revenue Recognition by International Financial Reporting Standards
  [Poznámky k inovovaným přístupům Mezinárodních standardů účetního výkaznictví k výnosům]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 4, pages 132-135, DOI: 10.18267/j.cfuc.201.
• Bohuslava Knapová, 2006, "Fair and True View in Czech and Polish Practices
  [Věrný a poctivý obraz v české a polské účetní praxi]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2006, issue 4, pages 140-145, DOI: 10.18267/j.cfuc.203.