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

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This topic is covered by the following reading lists:

1. Mondialisation

2018

• Daraban, Marius Costin, 2018. "Business value created by management accounting," MPRA Paper 83093, University Library of Munich, Germany.
• DiGabriele, Jim & Ojo, Marianne, 2018. "Base Erosion and Profit Shifting (BEPS) and the Digital Economy: challenges and issues," MPRA Paper 83734, University Library of Munich, Germany.
• Tweneboah Senzu, Emmanuel & Ndebugri, Haruna, 2018. "Examining business performance of micro, small and medium scale enterprise through accounting records keeping; case study in Ghana," MPRA Paper 84022, University Library of Munich, Germany.
• Martinho, Vítor João Pereira Domingues, 2018. "Financial realities for farms in the European Union: Relationships between farming and governmental interactions within the Triple Helix concept," EconStor Preprints 173284, ZBW - German National Library of Economics.
• Omneya Abdelsalam & Marwa Elnahass & Sabur Mollah, 2018. "Asset Securitization and Bank risk: Do Religiosity or Ownership Structure Matter?," Working Papers 2018-17, Swansea University, School of Management.
• Omneya Abdelsalam & Marwa Elnahass & Sabur Mollah, 2018. "Asset Securitization and Risk: Does Bank Type Matter?," Working Papers 2018-15, Swansea University, School of Management.
• Omneya Abdelsalam & Marwa Elnahass & Sabur Mollah, 2018. "Religiosity and Bank Asset Securitization," Working Papers 2018-13, Swansea University, School of Management.
• Ozili, Peterson K, 2018. "Bank Loan Loss Provisions, Investor Protection and the Macroeconomy," MPRA Paper 80281, University Library of Munich, Germany.
• Ozili, Peterson K, 2018. "Advances and Issues in Fraud Research: A Commentary," MPRA Paper 84879, University Library of Munich, Germany.
• Lepore, Caterina & Tanaka, Misa & Humphry, David & Sen, Kallol, 2018. "An elusive panacea? The impact of the regulatory valuation regime on insurers' investment behaviour," Bank of England working papers 710, Bank of England.
• Santiago Lago-Peñas & Elena Rivo-López & Alberto Vaquero-García & Mónica Villanueva-Villar, 2018. "Do family firms contribute to job stability? Evidence from the great recession," Working Papers. Collection C: Family business 1801, Universidade de Vigo, GEN - Governance and Economics research Network.
• Badia, Marc & Duro, Miguel & Jorgensen, Bjorn N. & Ormazabal, Gaizka, 2018. "The Informational Effects of Tightening Oil and Gas Disclosure Rules," CEPR Discussion Papers 12776, C.E.P.R. Discussion Papers.
• Patricia Diana, 2018. "Internal and External Determinants of Audit Delay: Evidence from Indonesian Manufacturing Companies," GATR Journals afr153, Global Academy of Training and Research (GATR) Enterprise.
• Yefni, 2018. "An Analysis of the Implementation of PSAK 69 at PT Perkebunan Nusantara V (Persero)," GATR Journals afr158, Global Academy of Training and Research (GATR) Enterprise.
• Arif Lukman Santoso, 2018. "Emotional Intelligence and Job Performance of Accounting Students Undertaking Internships," GATR Journals jmmr179, Global Academy of Training and Research (GATR) Enterprise.
• Johannes Becker & Jonas Fooken & Melanie Steinhoff, 2018. "Behavioral Effects of Withholding Taxes on Labor Supply," Discussion Papers Series 589, School of Economics, University of Queensland, Australia.
• ahmadu, aminu & Md. Harashid, Haron & Azlan, Amran, 2018. "Critical Factors Towards Philanthropic Dimension Of CSR in The Nigerian Financial Sector: The Mediating Effects Of Cultural Influence," MPRA Paper 85557, University Library of Munich, Germany.
• Li, Zhi & Wang, Lingling & Wruck, Karen H., 2018. "Accounting-Based Compensation and Debt Contracts," Working Paper Series 2017-07, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
• Jana Kliestikova & Maria Kovacova & Tomas Kliestik, 2018. "Hiding the bankruptcy through creative accounting," Proceedings of International Academic Conferences 7508682, International Institute of Social and Economic Sciences.
• Yefni, 2018. "An Analysis of the Implementation of PSAK 69 at PT Perkebunan Nusantara V (Persero)," GATR Journals afr157, Global Academy of Training and Research (GATR) Enterprise.
• Gebhardt, Günther & Novotny-Farkas, Zoltán, 2018. "Comparability and predictive ability of loan loss allowances: The role of accounting regulation versus bank supervision," CFS Working Paper Series 591, Center for Financial Studies (CFS).
• Gaëtan Le Quang, 2018. ""Taking Diversity into Account": Real Effects of Accounting Measurement on Asset Allocation," EconomiX Working Papers 2018-28, University of Paris Nanterre, EconomiX.
• Cristian Carini & Michele Moretto & Paolo Panteghini & Sergio Vergalli, 2018. "Deferred Taxation under Default Risk," CESifo Working Paper Series 7057, CESifo Group Munich.
• Nyrerod, Theo & Spagnolo, Giancarlo, 2018. "Myths and Numbers on Whistleblower Rewards," CEPR Discussion Papers 12957, C.E.P.R. Discussion Papers.

2017

• Paulina Sutrisno, 2017. "Earnings Management: An Advantage or Disadvantage?," GATR Journals afr135, Global Academy of Training and Research (GATR) Enterprise.
• Sulaeman Rahman Nidar, 2017. "Overreaction Market Analysis, Dividend Policy, Firm Size, and Seasonality to Price Reversal Phenomena," GATR Journals afr136, Global Academy of Training and Research (GATR) Enterprise.
• Siti Maria Wardayati, 2017. "Impact of Companies' Financial Condition and Growth toward Acceptance of Going Concern Audit Opinion: Empirical Study at Company Listed in the Jakarta Islamic Index (JII)," GATR Journals afr137, Global Academy of Training and Research (GATR) Enterprise.
• I Made Sudarma, 2017. "Does Voluntary Tax Compliance Increase After Granting Tax Amnesty?," GATR Journals afr138, Global Academy of Training and Research (GATR) Enterprise.
• Novia Wijaya, 2017. "Factors Affecting Dividend Policy on Non-Financial Companies in Indonesia," GATR Journals afr139, Global Academy of Training and Research (GATR) Enterprise.
• Nunung Nuryani, 2017. "Value Relevance of Firms’ Reportable Segment Profit or Loss Reconciliation," GATR Journals afr140, Global Academy of Training and Research (GATR) Enterprise.
• Yenni Carolina, 2017. "Understanding AIS User Knowledge, AIS Quality, and Accounting Information Quality," GATR Journals afr141, Global Academy of Training and Research (GATR) Enterprise.
• Syarifuddin, 2017. "Dramaturgy Budget Policy Formulation: Intuitive Response of Politics and Power," GATR Journals afr143, Global Academy of Training and Research (GATR) Enterprise.
• Rapina, 2017. "The Influence of Leadership and Organizational Structure on The Quality of Accounting Information System," GATR Journals afr144, Global Academy of Training and Research (GATR) Enterprise.
• Markonah, 2017. "The Effect of Good Corporate Governance and Premium Growth on the Performance of Insurance Companies ," GATR Journals jfbr123, Global Academy of Training and Research (GATR) Enterprise.
• Nico Alexander, 2017. "Factors Affecting Earnings Management in the Indonesian Stock Exchange," GATR Journals jfbr124, Global Academy of Training and Research (GATR) Enterprise.
• Indra Siswanti, 2017. "Sustainable Business of Islamic Bank Through on the Islamic Corporate Governance and Islamic Financial Performance," GATR Journals jfbr125, Global Academy of Training and Research (GATR) Enterprise.
• Bayu Aprillianto, 2017. "The Role of Firm Strategy to Intervene the Influence of Corporate Social Performance on Corporate Financial Performance," GATR Journals jfbr131, Global Academy of Training and Research (GATR) Enterprise.
• Diana Dwi Astuti, 2017. "External and Internal Factors Influence to the Return on Equity and Risk Investment in Jakarta Islamic Index (JII)," GATR Journals jmmr162, Global Academy of Training and Research (GATR) Enterprise.
• Marisa Agostini & Riccardo Cella & Giovanni Favero, 2017. "Accounting fraud in a pre-modern historical context: An accounting investigation on the use of market (fair) value in the second half of the eighteenth century in Venice," Working Papers 12, Department of Management, Università Ca' Foscari Venezia.
• Santiago Lago-Peñas & Mercedes Mareque Álvarez-Santullano & Elena Rivo-López & Mónica Villanueva-Villar, 2017. "Determining factors for audit opinion in private family and non-family firms. Evidence from Spain," Working Papers. Collection C: Family business 1701, Universidade de Vigo, GEN - Governance and Economics research Network.
• 植杉, 威一郎 & 中島, 賢太郎 & 細野, 薫, 2017. "減損会計は企業投資行動に影響を及ぼすか," HIT-REFINED Working Paper Series 70, Institute of Economic Research, Hitotsubashi University.
• Leon Li, 2017. "Is there a Trade-Off between Accrual-Based and Real Earnings Management? Evidence from Equity Compensation and Market Pricing," Working Papers in Economics 17/24, University of Waikato.
• Ojo, Marianne, 2017. "Diamonds and “the Golden Flute”: from the Golden Age of prodigies and geniuses to the Knowledge Based Digital Economy," MPRA Paper 82217, University Library of Munich, Germany.
• Toru Ishikawa, 2017. "The Effect of Fair Disclosure Rule on Investment Efficiency," Discussion Papers in Economics and Business 17-31, Osaka University, Graduate School of Economics and Osaka School of International Public Policy (OSIPP).
• Markus Lampe & Paul Sharp, 2017. "ÔRationalÕ Farmers and the Emergence of Modern Accounting in Danish Dairying," Working Papers 0115, European Historical Economics Society (EHES).
• Gipper, Brandon & Hail, Luzi & Leuz, Christian, 2017. "On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," Research Papers repec:ecl:stabus:3588, Stanford University, Graduate School of Business.
  • Brandon Gipper & Luzi Hail & Christian Leuz, 2017. "On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data," NBER Working Papers 24018, National Bureau of Economic Research, Inc.
• Zan, Luca & Deng, Kent, 2017. "Micro foundations in the Great Divergence debate: opening up a new perspective," Economic History Working Papers 68944, London School of Economics and Political Science, Department of Economic History.
• Feng, Xunan & Johansson, Anders C., 2017. "Top Executives on Social Media and Information in the Capital Market: Evidence from China," Stockholm School of Economics Asia Working Paper Series 2017-47, Stockholm School of Economics, Stockholm China Economic Research Institute.
• Thomas A. Gresik & Kai A. Konrad, 2017. "Tax Havens, Accounting Experts, and Fee-Setting Rules," CESifo Working Paper Series 6774, CESifo Group Munich.
• Akinobu Shuto & Norio Kitagawa & Naoki Futaesaku, 2017. "The Effect of Bank Monitoring on the Demand for Earnings Quality in Bond Contracts," IMES Discussion Paper Series 17-E-12, Institute for Monetary and Economic Studies, Bank of Japan.
• João Granja & Christian Leuz, 2017. "The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity," NBER Working Papers 24168, National Bureau of Economic Research, Inc.
• Amal Hamrouni & Ramzi Benkraiem & Majdi Karmani, 2017. "Voluntary information disclosure and sell-side analyst coverage intensity," Review of Accounting and Finance, Emerald Group Publishing, vol. 16(2), pages 260-280, May.
  • Hamrouni Amal & Ramzi Benkraiem & Karmani Majdi, 2017. "Voluntary information disclosure and sell-side analyst coverage intensity," Post-Print hal-01528402, HAL.
• Albert Izdebski & Tomasz Mering & Malgorzata Oldak & Ryszard Szarfenberg, 2017. "Selected Aspects of Social Cooperatives in Poland," Euricse Working Papers 1793, Euricse (European Research Institute on Cooperative and Social Enterprises).
• Walz, Stefan & Tritschler, Jonas & Rupp, Reinhard, 2017. "Erweitertes Management Reporting mit SAP S/4HANA auf Basis des Universal Journals: Realtime-Ergebnisreporting mit umfassenden Auswertungsmöglichkeiten durch die Weiterentwicklung der Financials-Funkti," Beiträge der Hochschule Pforzheim 164, Pforzheim University.
• Buccirossi, Paolo & Immordino, Giovanni & Spagnolo, Giancarlo, 2017. "Whistleblower Rewards, False Reports, and Corporate Fraud," SITE Working Paper Series 42, Stockholm School of Economics, Stockholm Institute of Transition Economics, revised 29 Aug 2017.
  • Paolo Buccirossi & Giovanni Immordino & Giancarlo Spagnolo, 2017. "Whistleblower Rewards, False Reports, and Corporate Fraud," CSEF Working Papers 477, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 02 Sep 2017.
  • Buccirossi, Paolo & Immordino, Giovanni & Spagnolo, Giancarlo, 2017. "Whistleblower Rewards, False Reports, and Corporate Fraud," CEPR Discussion Papers 12260, C.E.P.R. Discussion Papers.
• Dreher, Sandra & Eichfelder, Sebastian & Noth, Felix, 2017. "Predicting earnings and cash flows: The information content of losses and tax loss carryforwards," IWH Discussion Papers 30/2017, Halle Institute for Economic Research (IWH).
• Rosario Roca & Francesco Potente & Luca Giulio Ciavoliello & Alessandro Conciarelli & Giovanni Diprizio & Lanfranco Lodi & Roberto Mosca & Tommaso Perez & Jacopo Raponi & Emiliano Sabatini & Antonio S, 2017. "Risks and challenges of complex financial isntruments: an analysis of SSM banks," Questioni di Economia e Finanza (Occasional Papers) 417, Bank of Italy, Economic Research and International Relations Area.
• Dreher, Sandra & Eichfelder, Sebastian & Noth, Felix, 2017. "Predicting earnings and cash flows: The information content of losses and tax loss carryforwards," arqus Discussion Papers in Quantitative Tax Research 224, arqus - Arbeitskreis Quantitative Steuerlehre.
• Mirea, Marin, 2017. "Social assistance and its importance in economy," MPRA Paper 83662, University Library of Munich, Germany.
• Catrina, Ersilia, 2017. "Market insurance and risks in this field," MPRA Paper 83664, University Library of Munich, Germany.
• Santoso, Muhammad Rifky & Sebayang, Minda Muliana br, 2017. "A glimpse of positive accounting theory (PAT)," MPRA Paper 83665, University Library of Munich, Germany.
• Ali Muktiyanto, 2017. "The Effect of Application of Management Accounting To Performance through Strategy," GATR Journals afr146, Global Academy of Training and Research (GATR) Enterprise.
• Paulina Sutrisno, 2017. "The Effect of IFRS Convergence on Earnings Quality: Empirical Evidence from Indonesia," GATR Journals afr148, Global Academy of Training and Research (GATR) Enterprise.
• Nico Alexander, 2017. "The Effect of Corporate Governance, Ownership and Tax Aggressiveness on Earnings Management," GATR Journals afr150, Global Academy of Training and Research (GATR) Enterprise.
• Raden Lestari Garnasih, 2017. "Strengthening Research Self-Efficacy and Research Productivity through Research Culture Implementation," GATR Journals jmmr171, Global Academy of Training and Research (GATR) Enterprise.
• Khusnul Khotimah, 2017. "Experiential Marketing to Increase Net Marketing Contribution Margin (NMCM) through Customer Value," GATR Journals jmmr173, Global Academy of Training and Research (GATR) Enterprise.
• Malgorzata Olszak & Patrycja Chodnicka-Jaworska & Iwona Kowalska & Filip Œwita³a, 2017. "The effect of capital ratio on lending: Do loan-loss provisioning practices matter?," Faculty of Management Working Paper Series 22017, University of Warsaw, Faculty of Management.
• Contreras-Pacheco, Orlando E. & Claasen, Cyrlene, 2017. "Fuzzy reporting as a way for a company to greenwash: perspectives from the Colombian reality," MPRA Paper 85472, University Library of Munich, Germany.
• Florou, Annita & Kosi, Urska & Pope, Peter F., 2017. "Are international accounting standards more credit relevant than domestic standards?," LSE Research Online Documents on Economics 68202, London School of Economics and Political Science, LSE Library.
• Atanasov, Atanas, 2017. "Счетоводното Регламентиране На Репутацията В България – Исторически Преглед И Анализ
  [The Accounting Regulation of Goodwill in Bulgaria – Historical Overview and Analysis]," MPRA Paper 85616, University Library of Munich, Germany.
• Atanasov, Atanas & Marinova, Rumyana, 2017. "Интегрираното Отчитане – Ново Предизвикателство В Корпоративното Отчитане
  [Integrated Reporting - New Challenge in a Corporate Reporting]," MPRA Paper 85615, University Library of Munich, Germany.
• Atanasov, Atanas, 2017. "Управленски Аспекти На Счетоводната Обезценка На Търговската Репутация
  [Management Aspects of the Impairment of Goodwill]," MPRA Paper 85675, University Library of Munich, Germany.
• Larmande, François & Stolowy, Hervé, 2017. "Managerial Risk Aversion and Accounting Conservatism," Les Cahiers de Recherche 1215, HEC Paris, revised 27 Jul 2017.
• McNichols, Maureen & Beaver, William H. & Wang, Zach Zhiguang, 2017. "Increased Information Content of Earnings Announcements in the 21st Century: An Empirical Investigation," Research Papers repec:ecl:stabus:3616, Stanford University, Graduate School of Business.
• Paugam, Luc & Casta, Jean-François & Stolowy, Hervé, 2017. "Non-Additivity in Accounting Valuation: Theory and Applications," Les Cahiers de Recherche 1227, HEC Paris, revised 28 Nov 2017.
• Georgieva, Daniela, 2017. "Вербалната Комуникация Като Част От Ключовите Компетенции На Счетоводителите В България
  [Verbal communication as a key skill in accounting profession in Bulgaria]," MPRA Paper 86377, University Library of Munich, Germany.
• Frey, Lisa & Engelhard, Lisa, 2017. "Review on tax research in accounting: Is the information given by U.S. GAAP income taxes also provided by IFRS?," Passauer Diskussionspapiere, Betriebswirtschaftliche Reihe B-28-17, University of Passau, Faculty of Business and Economics.
• Alvi, Mohsin, 2017. "Critical Issues in Accounting," MPRA Paper 87398, University Library of Munich, Germany.
• Lee, Charles M. C. & So, Eric C. & Wang, Charles C. Y., 2017. "Evaluating Firm-Level Expected-Return Proxies," Research Papers 3188, Stanford University, Graduate School of Business.
• Silvia Gardini & F. Marta L. Di Lascio & Franco Visani, 2017. "How cultural and contextual variables affect the disclosure and transparency of pro-forma indicators," BEMPS - Bozen Economics & Management Paper Series BEMPS41, Faculty of Economics and Management at the Free University of Bozen.
• Silvia Gardini & F. Marta L. Di Lascio & Franco Visani, 2017. "Opportunism in disclosing pro-forma indicators: rationale and contextual drivers," BEMPS - Bozen Economics & Management Paper Series BEMPS42, Faculty of Economics and Management at the Free University of Bozen.
• Cakir, Murat, 2017. "What You See Is Not What You Get, Always! A Distorted but True View of Company Financials when Distressed," MPRA Paper 79784, University Library of Munich, Germany.
• Meira, Liliana & Peixoto, Joao Paulo, 2017. "Qual a importância da Auditoria Operacional nas PME Portuguesas?
  [The importance of the operational audit of Portuguese SMEs]," MPRA Paper 80113, University Library of Munich, Germany.
• Ozili, Peterson K, 2017. "Bank Loan Loss Provisions, Investor Protection and the Macroeconomy," MPRA Paper 80147, University Library of Munich, Germany.
• Degiannakis, Stavros & Giannopoulos, George & Ibrahim, Salma & Rozic, Ivana, 2017. "Earnings Management to Avoid Losses and Earnings Declines in Croatia," MPRA Paper 80164, University Library of Munich, Germany.
• Duro, Miguel & Heese, Jonas & Ormazabal, Gaizka, 2017. "Does the Public Disclosure of the SEC's Oversight Actions Matter?," CEPR Discussion Papers 12145, C.E.P.R. Discussion Papers.
• Urooj Khan & Suresh Nallareddy & Ethan Rouen, 2017. "The Role of Taxes in the Disconnect between Corporate Performance and Economic Growth," Harvard Business School Working Papers 18-006, Harvard Business School.
• Badia, Marc & Duro, Miguel & Jorgensen, Bjorn N. & Ormazabal, Gaizka, 2017. "Market-wide Effects of Off-Balance Sheet Disclosures:," CEPR Discussion Papers 12152, C.E.P.R. Discussion Papers.
• Emrah Arbak, 2017. "Identifying the provisioning policies of Belgian banks," Working Paper Research 326, National Bank of Belgium.
• Mazboudi, Mohamad & Hasan, Iftekhar, 2017. "Secrecy, information shocks, and corporate investment : Evidence from European Union countries," Research Discussion Papers 19/2017, Bank of Finland.
• DiGabriele, Jim & Ojo, Marianne, 2017. "Chameleons in the midst of hawks: The real meaning to be attributed to the definition of fraud," MPRA Paper 80709, University Library of Munich, Germany.
• Iftekhar Hasan & Chun-Keung (Stan) Hoi & Qiang Wu & Hao Zhang, 2017. "Does Social Capital Matter in Corporate Decisions? Evidence from Corporate Tax Avoidance," Journal of Accounting Research, Wiley Blackwell, vol. 55(3), pages 629-668, June.
  • Hasan, Iftekhar & Hoi, Chun-Keung (Stan) & Wu, Qiang & Zhang, Hao, 2017. "Does social capital matter in corporate decisions? Evidence from corporate tax avoidance," Research Discussion Papers 21/2017, Bank of Finland.
• Belén Gill de Albornoz Noguer & Simona Rusanescu, 2017. "Foreign ownership and financial reporting quality in private subsidiaries," Working Papers. Serie EC 2017-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
• Paolo Buccirossi & Giovanni Immordino & Giancarlo Spagnolo, 2017. "Whistleblower Rewards, False Reports, and Corporate Fraud," CSEF Working Papers 477, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, revised 02 Sep 2017.
  • Buccirossi, Paolo & Immordino, Giovanni & Spagnolo, Giancarlo, 2017. "Whistleblower Rewards, False Reports, and Corporate Fraud," CEPR Discussion Papers 12260, C.E.P.R. Discussion Papers.
  • Buccirossi, Paolo & Immordino, Giovanni & Spagnolo, Giancarlo, 2017. "Whistleblower Rewards, False Reports, and Corporate Fraud," SITE Working Paper Series 42, Stockholm School of Economics, Stockholm Institute of Transition Economics, revised 29 Aug 2017.
• Ndebugri, Haruna & Tweneboah Senzu, Emmanuel, 2017. "Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana," MPRA Paper 81113, University Library of Munich, Germany, revised 04 Sep 2017.
• Ahsina, Khalifa, 2017. "La recherche marocaine en contrôle de gestion ; les auteurs, les institutions et les méthodes de recherche
  [Moroccan research in management control; authors, institutions and research methods]," MPRA Paper 81294, University Library of Munich, Germany.
• Ahsina, Khalifa & Taouab, Omar, 2017. "Y’a-t-il vraiment un besoin pour changer de referentiel comptable au Maroc? la prétendue value relevance des normes comptables IFRS
  [Is there really a need to change accounting references in Morocc," MPRA Paper 81397, University Library of Munich, Germany.
• Emrah Arbak, 2017. "Identifying the provisioning policies of Belgian banks," Working Paper Research 326, National Bank of Belgium.
• Trojanowski, Dariusz & Olszewski, Krzysztof & Gałaszewska, Krystyna, 2017. "Analiza odporności inwestycji w nieruchomości biurowe na wzrost kosztów kredyt lub stopy pustostanów
  [Analysis of the robustness of office real estate investment when credit costs or vaccancy rates," MPRA Paper 81395, University Library of Munich, Germany.
• Jonas Heese, 2017. "The Role of Overbilling in Hospitals’ Earnings Management Decisions," Harvard Business School Working Papers 18-026, Harvard Business School.
• Keishi Fujiyama & Makoto Kuroki, 2017. "Employee Downsizing and Accounting Choices: Evidence from Japan," Discussion Paper Series DP2017-06, Research Institute for Economics & Business Administration, Kobe University, revised Sep 2017.
• Masaki Kusano, 2017. "Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan," Discussion papers e-17-007, Graduate School of Economics , Kyoto University.
• Henselmann, Klaus & Haller, Stefanie, 2017. "Potentielle Risikofaktoren für die Erhöhung der Betriebsprüfungswahrscheinlichkeit - Eine analytische und empirische Untersuchung auf Basis der E-Bilanz-Taxonomie 6.0 -," Working Papers in Accounting Valuation Auditing 2017-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
• Jane E. Ihrig & Lawrence Mize & Gretchen C. Weinbach, 2017. "How Does the Fed Adjust its Securities Holdings and Who is Affected?," Finance and Economics Discussion Series 2017-099, Board of Governors of the Federal Reserve System (U.S.).
• Magni, Carlo Alberto & Veronese, Piero & Graziani, Rebecca, 2017. "Chisini means and rational decision making: Equivalence of investment criteria," MPRA Paper 81532, University Library of Munich, Germany.
• Athanasakou, Vasiliki & Ferreira, Daniel & Goh, Lisa, 2017. "Changes in CEO Stock Option Grants: A Look at the Numbers," CEPR Discussion Papers 12318, C.E.P.R. Discussion Papers.
• Yurniwati, 2017. "The Influence of the Quality of an Audit to Relationship Other Comprehensive Income (OCI) And Relevance of Value Accounting Information, And Asymmetry of Information (Study on Companies in Indonesia)," GATR Journals gjbssr457, Global Academy of Training and Research (GATR) Enterprise.
• Tumirin, 2017. "Transcendental and Social Accountability in Productive Waqf Assets," GATR Journals afr122, Global Academy of Training and Research (GATR) Enterprise.
• Abdalla Geth Abdussalam, 2017. "Exploring the Relationship between Working Capital Management, Profitability and Capital Structure," GATR Journals afr126, Global Academy of Training and Research (GATR) Enterprise.
• Puteh Mariam Ismail, 2017. "Prior Academic Performance and Passing Professional Accounting Examinations, Empirical Evidence from Malaysia," GATR Journals afr127, Global Academy of Training and Research (GATR) Enterprise.
• Raja Adri Satriawan Surya, 2017. "Whistle Blowing in The Police Sector: The Importance of Control Behaviour Factor and Professional Commitment," GATR Journals afr128, Global Academy of Training and Research (GATR) Enterprise.
• Astrid Rudyanto, 2017. "State Ownership, Family Ownership, and Sustainability Report Quality, The Moderating Role of Board Effectiveness," GATR Journals afr129, Global Academy of Training and Research (GATR) Enterprise.
• Atika Zarefar, 2017. "The Influence of Ethics and Locus of Control to Do Whistleblowing Intention with Profession of Auditor and Non-Auditor as a Moderating Variable," GATR Journals afr131, Global Academy of Training and Research (GATR) Enterprise.
• Hanif, 2017. "A Critical Analysis of Startup Business in Indonesia by Means of Mato-Based Profit Sharing Accounting," GATR Journals afr132, Global Academy of Training and Research (GATR) Enterprise.
• Gede Adi Yuniarta, 2017. "Fundamental Effect of Implementation of Corporate Social Responsibility and Value Based Management on the Equity Value of Hotels in Bali," GATR Journals afr133, Global Academy of Training and Research (GATR) Enterprise.
• Nadia Azalia Putri, 2017. "Do Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance Affect Indonesia’s Mining Companies Value?," GATR Journals afr134, Global Academy of Training and Research (GATR) Enterprise.
• Kim, Jeong-Bon & Song, Byron Y. & Wang, Zheng, 2017. "Special purpose entities and bank loan contracting," Journal of Banking & Finance, Elsevier, vol. 74(C), pages 133-152.
• Fu, Renhui & Gao, Fang & Kim, Yong H. & Qiu, Buhui, 2017. "Performance volatility, information availability, and disclosure reforms," Journal of Banking & Finance, Elsevier, vol. 75(C), pages 35-52.
• Soedarmono, Wahyoe & Pramono, Sigid Eko & Tarazi, Amine, 2017. "The procyclicality of loan loss provisions in Islamic banks," Research in International Business and Finance, Elsevier, vol. 39(PB), pages 911-919.
  • Wahyoe Soedarmono & Sigid Eko Pramono & Amine Tarazi, 2016. "The procyclicality of loan loss provisions in Islamic banks," Working Papers hal-01319043, HAL.
  • Wahyoe Soedarmono & Sigid Eko Pramono & Amine Tarazi, 2017. "The procyclicality of loan loss provisions in Islamic banks," Post-Print hal-01324711, HAL.
• Kim, Sangwan & Lim, Steve C., 2017. "Earnings comparability and informed trading," Finance Research Letters, Elsevier, vol. 20(C), pages 130-136.
• Halaoua, Sameh & Hamdi, Badreddine & Mejri, Tarek, 2017. "Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models: The British and French cases," Research in International Business and Finance, Elsevier, vol. 39(PA), pages 513-529.
• Ghouma, Hatem, 2017. "How does managerial opportunism affect the cost of debt financing?," Research in International Business and Finance, Elsevier, vol. 39(PA), pages 13-29.
• Magnis, Chris & Iatridis, George Emmanuel, 2017. "The relation between auditor reputation, earnings and capital management in the banking sector: An international investigation," Research in International Business and Finance, Elsevier, vol. 39(PA), pages 338-357.
• Sati P. Bandyopadhyay & Alan Guoming Huang & Kevin Jialin Sun & Tony S. Wirjanto, 2017. "The return premiums to accruals quality," Review of Quantitative Finance and Accounting, Springer, vol. 48(1), pages 83-115, January.
• James Cicon, 2017. "Say it again Sam: the information content of corporate conference calls," Review of Quantitative Finance and Accounting, Springer, vol. 48(1), pages 57-81, January.
• Michalis Makrominas, 2017. "Recognized intangibles and the present value of growth options," Review of Quantitative Finance and Accounting, Springer, vol. 48(2), pages 311-329, February.
• Stefan Dierkes & Ulrich Schäfer, 2017. "Corporate taxes, capital structure, and valuation: Combining Modigliani/Miller and Miles/Ezzell," Review of Quantitative Finance and Accounting, Springer, vol. 48(2), pages 363-383, February.
• Ann Ling-Ching Chan & Edward Lee & Jirada Petaibanlue & Ning Tan, 2017. "Do board interlocks motivate voluntary disclosure? Evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 48(2), pages 441-466, February.
• Abdul Hamid Habbe, 2017. "Estimation Error of Earnings Information: A Test of Representativeness and Anchoring-adjustment Heuristic," International Journal of Economics and Financial Issues, Econjournals, vol. 7(1), pages 224-233.
• Andreas Andreas, 2017. "Analysis of Operating Cash Flow to Detect Real Activity Manipulation and Its Effect on Market Performance," International Journal of Economics and Financial Issues, Econjournals, vol. 7(1), pages 524-529.
• Safaa Ibrahim Mahmood Al-Nuaim & Safaa Ibrahim Mahmood Al-Nuaim & Safaa Ibrahim Mahmood Al-Nuaim & Rapiah Mohamed & Jamal Mohammed Esmail Alekam, 2017. "The Link between Information Technology, Activity-based Costing Implementation and Organizational Performance," International Review of Management and Marketing, Econjournals, vol. 7(1), pages 452-457.
• Gaétan de Rassenfosse & Adam B. Jaffe, 2017. "Econometric Evidence on the R&D Depreciation Rate," NBER Working Papers 23072, National Bureau of Economic Research, Inc.
• Zine-Eddine, Yasmine, 2017. "Les normes IAS/IFRS et le défi du traitement comptable du Goodwill
  [IAS/ IFRS standards and the challenges in the Goodwill accounting treatment]," MPRA Paper 76403, University Library of Munich, Germany.
• Ozili, Peterson K, 2017. "Bank Loan Loss Provisions Research: A Review," MPRA Paper 76495, University Library of Munich, Germany.
• Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina, 2017. "The implications of book-tax differences: A meta-analysis," ZEW Discussion Papers 17-003, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
• Haita-Falah, Corina, 2017. "Sunk-cost fallacy and cognitive ability in individual decision-making," Journal of Economic Psychology, Elsevier, vol. 58(C), pages 44-59.
• Eichfelder, Sebastian & Lau, Mona & Noth, Felix, 2017. "Financial transaction taxes: Announcement effects, short-run effects, and long-run effects," IWH Discussion Papers 4/2017, Halle Institute for Economic Research (IWH).
• Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2017. "Country-by-country reporting: Tension between transparency and tax planning," ZEW Discussion Papers 17-008, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
• Jan Diebecker & Friedrich Sommer, 2017. "The impact of corporate sustainability performance on information asymmetry: the role of institutional differences," Review of Managerial Science, Springer, vol. 11(2), pages 471-517, March.
• Filzen, Joshua J. & Schutte, Maria Gabriela, 2017. "Comovement, financial reporting complexity, and information markets: Evidence from the effect of changes in 10-Q lengths on internet search volumes and peer correlations," The North American Journal of Economics and Finance, Elsevier, vol. 39(C), pages 19-37.
• Dutta, Sunil & Nezlobin, Alexander, 2017. "Information disclosure, firm growth, and the cost of capital," Journal of Financial Economics, Elsevier, vol. 123(2), pages 415-431.
• Samin KOHANSAL & Shoeyb ROSTAMI & Zeynab ROSTAMI, 2017. "The impact of conditional and unconditional conservatism on trade credit: evidence of Tehran Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(145), pages 1-93, February.
• Jatinder Pal Singh, 2017. "Hedge accounting under IFRS 9: an analysis of reforms," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(145), pages 103-103, February.
• Marian SACARIN, 2017. "IFRS 16 “Leases” – consequences on the financial statements and financial indicators," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(145), pages 114-114, February.
• Robson Glasscock & Korenok Oleg, 2017. "Earnings Volatility and Stock Returns: Event Study Evidence," Working Papers 1703, VCU School of Business, Department of Economics.
• Cristina Raluca Popescu & Gheorghe N. Popescu & Veronica Adriana Popescu, 2017. "Assessment of the State of Implementation of Excellence Model Common Assessment Framework (CAF) 2013 by the National Institutes of Research – Development – Innovation in Romania," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(44), pages 1-41, February.
• Mihaela Iona?cu & Ion Iona?cu & Marian Sacarin & Mihaela Minu, 2017. "Exploring the Impact of ISO 9001, ISO 14001 and OHSAS 18001 Certification on Financial Performance: The Case of Companies listed on the Bucharest Stock Exchange," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(44), pages 166-166, February.
• E.V. Kuznetsova & I.N. Bogataya & N.N. Khakhonova & S.P. Katerinin, 2017. "Methodology of Building up the Accounting and Analytical Management Support for Organizations in Russia," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 257-266.
• Osama M. Al-Hares (Correspondnce author) & Kashif Saleem, 2017. "Islamic Banks Financial Performance and Implications of Basel III Standards in the GCC: An Empirical Analysis," Review of Economics & Finance, Better Advances Press, Canada, vol. 7, pages 80-97, February.
• Carlos León & José Fernando Moreno & Jorge Cely, 2016. "Whose Balance Sheet is this? Neural Networks for Banks’ Pattern Recognition," Borradores de Economia 959, Banco de la Republica de Colombia.
  • Leon Rincon, Carlos & Moreno, José Fernando & Cely, Jorge, 2017. "Whose Balance Sheet is this? Neural Networks for Banks' Pattern Recognition," Discussion Paper 2017-009, Tilburg University, Center for Economic Research.
• Gaëtan Le Quang, 2017. ""Taking Diversity into Account": the Diversity of Financial Institutions and Accounting Regulation," EconomiX Working Papers 2017-10, University of Paris Nanterre, EconomiX.
• Halyna Yamnenko, 2017. "Механізм Управління Дебіторською Заборгованістю Підприємства
  [The Mechanism of Company Accounts Receivable Management]," Traektoriâ Nauki = Path of Science, Altezoro, s.r.o. & Dialog, vol. 3(2(19)), pages 5.1-5.7, Fabruary.
• Janda, Karel & Kaszas, Micha, 2017. "Indirect Firm Valuation and Earnings Stability," MPRA Paper 77234, University Library of Munich, Germany.
• Jovita Georgina Neri Vega & Rafael Gonzalez Zarza & Aaron Ivan Gonzalez Neri & Rafael Albertti Gonzalez Neri & Héctor Miguel González Neri, 2017. "Productive Processes, Costs And Competitiveness: The Case Of A Company Producer Of Tequila Artesanal, Procesos Productivos, Costos Y Competitividad: Caso Empresa Productora De Tequila Artesanal," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 5(4), pages 91-101.
• Ilhan Dalci & Hasan Ozyapici, 2017. "Analysis of the Impact of First-Time Mandatory IFRS Adoption on Financial Statements: The Case Study of the Listed Hotels in Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 5-29, March.
• Madalina Dumitru & Raluca Gina Guse, 2017. "The Legitimacy of the International Integrated Reporting Council," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 30-58, March.
• Ahmed Saleh & Clare Roberts, 2017. "The Impact of Online Corporate Reporting Quality on Analyst Following and Properties of Their EPS Forecasts," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 59-88, March.
• Eleftherios Aggelopoulos, 2017. "What Explains Changes In Accounting Divisional Performance Under Liquidity Shortage Conditions? Evidence from the Greek Banking," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 89-106, March.
• Paul Diaconu, 2017. "From The Accounting of War to the Accounting of Peace: Putting Bricks for a New Environmental Accounting. A Critical Analysis," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 107-131, March.
• Jadranka Mrsik & Ninko Kostovski, 2017. "Offshoring Accounting Services: New Opportunities for Developing Countries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 132-146, March.
• Victoria Stanciu & Andrei Tinca, 2017. "Solid Knowledge Management – The Ingredient Companies Need for Performance: A Romanian Insight," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 16(1), pages 147-163, March.
• Dan Givoly & Carla Hayn & Sharon Katz, 2017. "The changing relevance of accounting information to debt holders over time," Review of Accounting Studies, Springer, vol. 22(1), pages 64-108, March.
• Nemit Shroff, 2017. "Corporate investment and changes in GAAP," Review of Accounting Studies, Springer, vol. 22(1), pages 1-63, March.
• Clive S. Lennox & Asad Kausar, 2017. "Estimation risk and auditor conservatism," Review of Accounting Studies, Springer, vol. 22(1), pages 185-216, March.
• Yanmin Gao & Jeong-Bon Kim & Desmond Tsang & Haibin Wu, 2017. "Go before the whistle blows: an empirical analysis of director turnover and financial fraud," Review of Accounting Studies, Springer, vol. 22(1), pages 320-360, March.
• Kelvin K. F. Law & Lillian F. Mills, 2017. "Military experience and corporate tax avoidance," Review of Accounting Studies, Springer, vol. 22(1), pages 141-184, March.
• Georgieva, Daniela, 2017. "Preparation and disclosure of non-financial statement based on the new Bulgarian accountancy act," MPRA Paper 78015, University Library of Munich, Germany.
• LAVAL Valerian, 2017. "Impact Of Educational Csr On Regional Business," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 69(1), pages 88-108, April.
• Kusano, Masaki, 2018. "Effect of capitalizing operating leases on credit ratings: Evidence from Japan," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 30(C), pages 45-56.
  • Masaki Kusano, 2017. "Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan," Discussion papers e-16-016, Graduate School of Economics , Kyoto University.
• Sharad Asthana, 2017. "Diversification by the audit offices in the US and its impact on audit quality," Review of Quantitative Finance and Accounting, Springer, vol. 48(4), pages 1003-1030, May.
• Sabri Boubaker & Dimitrios Gounopoulos & Antonios Kallias & Konstantinos Kallias, 2017. "Management earnings forecasts and IPO performance: evidence of a regime change," Review of Quantitative Finance and Accounting, Springer, vol. 48(4), pages 1083-1121, May.
• Pankaj Kumar Baag, 2017. "Owner’s financial expertise and Resubmitted Approved Loan Proposal in the Indian banks at the loan inception stage," Working papers 233, Indian Institute of Management Kozhikode.
• Mariana MAN & Bogdan RAVA?, 2017. "Implementation Of Management Accounting Tools – Solution To Enhance The Performance Of Public Capital Companies In Difficulty. Case Study: Romanian Television Company," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 45(1), pages 1-15, March.
• Liliana MANEA, 2017. "How To Use Financial Statements Within The Global Economic Analysis Trend," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 45(1), pages 16-24, March.
• Jones Heese & Mozaffar Khan & Karthik Ramanna, 2017. "Is the SEC Captured? Evidence from Comment-Letter Reviews," Harvard Business School Working Papers 17-087, Harvard Business School.
• Lívia Pavlik, 2017. "Competition and Controlling in Higher Education, a Crucial Segment of the Public Sector," Public Finance Quarterly, State Audit Office of Hungary, vol. 62(1), pages 50-73.
• Borbély Katalin, 2017. "Accounting During the Austro-Hungarian Compromise and the Post-Communist Regime Change," Public Finance Quarterly, State Audit Office of Hungary, vol. 62(1), pages 88-100.
• Ji, Xu-dong & Lu, Wei & Qu, Wen, 2017. "Voluntary Disclosure of Internal Control Weakness and Earnings Quality: Evidence From China," The International Journal of Accounting, Elsevier, vol. 52(1), pages 27-44.
• Lim, Steve C. & Mann, Steven C. & Mihov, Vassil T., 2017. "Do operating leases expand credit capacity? Evidence from borrowing costs and credit ratings," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 100-114.
• Chen, Changling & Kim, Jeong-Bon & Yao, Li, 2017. "Earnings smoothing: Does it exacerbate or constrain stock price crash risk?," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 36-54.
• He, Wen & Ng, Lilian & Zaiats, Nataliya & Zhang, Bohui, 2017. "Dividend policy and earnings management across countries," Journal of Corporate Finance, Elsevier, vol. 42(C), pages 267-286.
• Chakravarty, Sugato & Rutherford, Leann G., 2017. "Do busy directors influence the cost of debt? An examination through the lens of takeover vulnerability," Journal of Corporate Finance, Elsevier, vol. 43(C), pages 429-443.
• Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid & Nekhili, Ali, 2017. "Gender-diverse board and the relevance of voluntary CSR reporting," International Review of Financial Analysis, Elsevier, vol. 50(C), pages 81-100.
• Lo, Kin & Ramos, Felipe & Rogo, Rafael, 2017. "Earnings management and annual report readability," Journal of Accounting and Economics, Elsevier, vol. 63(1), pages 1-25.
• Hribar, Paul & Melessa, Samuel J. & Small, R. Christopher & Wilde, Jaron H., 2017. "Does managerial sentiment affect accrual estimates? Evidence from the banking industry," Journal of Accounting and Economics, Elsevier, vol. 63(1), pages 26-50.
• Badia, Marc & Duro, Miguel & Penalva, Fernando & Ryan, Stephen, 2017. "Conditionally conservative fair value measurements," Journal of Accounting and Economics, Elsevier, vol. 63(1), pages 75-98.
• Caskey, Judson & Ozel, N. Bugra, 2017. "Earnings expectations and employee safety," Journal of Accounting and Economics, Elsevier, vol. 63(1), pages 121-141.
• Schoenfeld, Jordan, 2017. "The effect of voluntary disclosure on stock liquidity: New evidence from index funds," Journal of Accounting and Economics, Elsevier, vol. 63(1), pages 51-74.
• Zolotoy, Leon & Frederickson, James R. & Lyon, John D., 2017. "Aggregate earnings and stock market returns: The good, the bad, and the state-dependent," Journal of Banking & Finance, Elsevier, vol. 77(C), pages 157-175.
• Liu, Mingzhi & Shi, Yulin & Wilson, Craig & Wu, Zhenyu, 2017. "Does family involvement explain why corporate social responsibility affects earnings management?," Journal of Business Research, Elsevier, vol. 75(C), pages 8-16.
• Becker, Johannes & Davies, Ronald B. & Jakobs, Gitte, 2017. "The economics of advance pricing agreements," Journal of Economic Behavior & Organization, Elsevier, vol. 134(C), pages 255-268.
  • Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," Working Papers 201419, School of Economics, University College Dublin.
  • Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," CESifo Working Paper Series 5079, CESifo Group Munich.
  • Johannes Becker & Ronald B Davies & Gitte Jakobs, 2014. "The economics of advance pricing agreements," Working Papers 1426, Oxford University Centre for Business Taxation.
  • Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," The Institute for International Integration Studies Discussion Paper Series iiisdp458, IIIS.
• Alexandre, Herve & Clavier, Julien, 2017. "Adoption of IAS/IFRS, liquidity constraints, and credit rationing: The case of the European banking industry," The Quarterly Review of Economics and Finance, Elsevier, vol. 63(C), pages 249-258.
  • Julien Clavier & Herve Alexandre, 2016. "Adoption of IAS/IFRS, liquidity constraints, and credit rationing: the case of the European banking industry," Post-Print halshs-01321513, HAL.
• Martin Bugeja & Anna Loyeung, 2017. "Accounting for business combinations and takeover premiums: Pre- and post-IFRS," Australian Journal of Management, Australian School of Business, vol. 42(2), pages 183-204, May.
• Georgieva, Daniela, 2017. "Достоверното Счетоводно Дефиниране На Научноизследователската И Развойна Дейност
  [Defining and interpreting the term research and development for accounting purposes]," MPRA Paper 78272, University Library of Munich, Germany.
• zainal, nursyafikin, 2017. "The Influence of Corporate Governance on Changes In Risk Following The Plantation Industry: Evidence From Chin Teck Plantation Bhd," MPRA Paper 78391, University Library of Munich, Germany.
• Artur Sajnog, 2017. "The role of comprehensive income in predicting banks’ future earnings," Working Papers 105/2017, Institute of Economic Research, revised May 2017.
• Kiesewetter, Dirk & Manthey, Johannes, 2017. "The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design," arqus Discussion Papers in Quantitative Tax Research 218, arqus - Arbeitskreis Quantitative Steuerlehre.

2016

• Call, Andrew C. & Kedia, Simi & Rajgopal, Shivaram, 2016. "Rank and file employees and the discovery of misreporting: The role of stock options," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 277-300.
• Allen, Arthur & Francis, Bill B. & Wu, Qiang & Zhao, Yijiang, 2016. "Analyst coverage and corporate tax aggressiveness," Journal of Banking & Finance, Elsevier, vol. 73(C), pages 84-98.
• Duong, Lien & Evans, John, 2016. "Gender differences in compensation and earnings management: Evidence from Australian CFOs," Pacific-Basin Finance Journal, Elsevier, vol. 40(PA), pages 17-35.
• Lau, Chee Kwong, 2016. "How corporate derivatives use impact firm performance?," Pacific-Basin Finance Journal, Elsevier, vol. 40(PA), pages 102-114.
• Mária Juhász Várkonyi, 2016. "Challenges of Establishing and Operating Social Enterprises," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 12(02), pages 68-74.
• Juan Manuel Pérez-Salamero & Marta Regúlez Castillo & Carlos Vidal Meliá, 2016. "Análisis de la representatividad de la MCVL: el caso de las prestaciones del sistema público de pensiones," Hacienda Pública Española, IEF, vol. 217(2), pages 67-130, June.
• MARZA Bogdan & MÄ‚RCUȚĂ Liviu & MÄ‚RCUȚĂ Alina, 2016. "The Importance Of The Information Supplied By The Farm Accountancy Data Network In Preparing The Agricultural Policies - Case Study For Romania," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 68(5), pages 64-72, December.
• Ozili, Peterson K, 2016. "Fraud Detection, Conservatism and Political Economy of Whistle Blowing," MPRA Paper 74982, University Library of Munich, Germany.
• Dalia Kolmatsui & Renata Legenzova & Mantas Seilius, 2016. "An Assessment of Risk and Risk Management Information Disclosure of Companies Listed in Nasdaq OMX Baltic and Euronext Brussels," Central European Business Review, University of Economics, Prague, vol. 2016(3), pages 52-68.
• Lenka Nováková, 2016. "Internal control system in the company with the focus on procurement department," Český finanční a účetní časopis, University of Economics, Prague, vol. 2016(2), pages 35-47.
• Marek Jošt, 2016. "Transparent management of beneficiaries of contributions from Foundation investment fund," Český finanční a účetní časopis, University of Economics, Prague, vol. 2016(2), pages 93-108.
• Martin Dvořák, 2016. "The rate of implementation of accrual based accounting in the EU public sector," Český finanční a účetní časopis, University of Economics, Prague, vol. 2016(3), pages 25-37.
• Iris Šimíková, 2016. "Simple accounting versus tax records," Český finanční a účetní časopis, University of Economics, Prague, vol. 2016(3), pages 89-104.
• Lukáš Poutník, 2016. "The consolidated group definition of public sector in the Czech republic and Slovakia," Český finanční a účetní časopis, University of Economics, Prague, vol. 2016(4), pages 27-41.
• Dana Dvořáková, 2016. "IFRS 16 Leases," Český finanční a účetní časopis, University of Economics, Prague, vol. 2016(4), pages 83-97.
• Jan Svitlík & Lukáš Poutník, 2016. "Relationship between Liquidity and Profitability: Empirical Study from the Czech Republic," European Financial and Accounting Journal, University of Economics, Prague, vol. 2016(3), pages 7-24.
• Kateřina Knorová, 2016. "Do Czech Companies Disclose Revenue in Accordance with IFRS Requirements?," European Financial and Accounting Journal, University of Economics, Prague, vol. 2016(3), pages 69-84.
• Petra Ašenbrenerová, 2016. "Disclosure of Joint Ventures and Associates in Financial Statement under IFRS," European Financial and Accounting Journal, University of Economics, Prague, vol. 2016(3), pages 85-94.
• Donelson, Dain C. & McInnis, John & Mergenthaler, Richard D., 2016. "The Effect of Governance Reforms on Financial Reporting Fraud," Journal of Law, Finance, and Accounting, now publishers, vol. 1(2), pages 235-274, December.
• Lagunas Puls, Sergio & Ramírez Pacheco, Julio César, 2016. "¿Pueden considerarse significativas las reformas fiscales de México? || Can the Tax Reforms in Mexico be Considered Significant?," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 22(1), pages 78-103, December.
• Camelia-Catalina, MIHALCIUC, 2016. "The Accounting Treatment Applicable To Discounts Made In Trade Activity," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 1(1), pages 35-46.
• Aura Emanuela, DOMIL, 2016. "Difficulties In Limiting The Expansion Of The Romanian Public Sector," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 1(2), pages 21-25.
• Dorina, LUTA & Laura PANOIU, 2016. "National Accounting Regulations, Requirement Of Changes In European Directives," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 1(2), pages 26-31.
• Florentina MOISESCU, 2016. "The Art Of "Creative Accounting" In The Current Economic Context," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 1(2), pages 38-42.
• Yang, Ling, 2016. "Is Bank Supervision Effective? Evidence from the Allowance for Loan and Lease Losses," MPRA Paper 75761, University Library of Munich, Germany.
• Liang Song, 2016. "Accounting quality and financing arrangements in emerging economies," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 24(1), pages 2-19, March.
• Eva Marie Ebach & Michael Hertel & Andreas Lindermeir & Timm Tränkler, 2016. "Toward an optimal hedging strategy considering earnings volatility through fair value accounted financial derivatives," Journal of Risk Finance, Emerald Group Publishing, vol. 17(3), pages 310-327, May.
• Meropy Barut & Jean Raar & Mohammad I Azim, 2016. "Biodiversity and local government: a reporting and accountability perspective," Managerial Auditing Journal, Emerald Group Publishing, vol. 31(2), pages 197-227, February.
• Marian, ZAROSCHI, 2016. "Accounting - Social Science," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 1(3), pages 36-42.
• Daniel-Petru, VARTEIU, 2016. "Auditor`S Requirements And European Funds," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 1(4), pages 75-78.
• Marian Sabin Constantin, 2016. "Title Compliance Function Audit In Commercial Banks," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 19-28.
• Adriana Cr?i?ar & Mirela Sichigea, 2016. "The Restatements Impact Of The Real Estate On The Inheritance Structure," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 29-40.
• Magdalena Mihai & Adriana Cr?i?ar, 2016. "The Quality And Utility Of Annual Financial Reports Between Expectations And Reality," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 41-48.
• Tatiana D?nescu & Alexandra Boto?, 2016. "Research On The International Accounting Harmonization Process," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 49-58.
• FIRESCU Victoria & BONDOC Maria Daniela, 2016. "The Relevance Of Comprehensive Income Compared To Net Income For The Measurement And Presentation Of Company Performance," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 71-82.
• Ion Ionescu, 2016. "Standard Calculation Per Product In The Chemical Fertilizer Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 91-100.
• Marioara Avram & Valeriu Brabete & Maria Negril? & ?erban Claudiu, 2016. "Conceptual Nuances Of Amortization Process Terminology," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 101-112.
• Constan?a Iacob & Marin Mirea, 2016. "Paradigm Of Accounting Change," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 113-124.
• Ionu? Sp?t?relu & Daniela Petec (C?linescu), 2016. "Fraud Between Definition And Ways To Defraud Illustrated By Examples," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 125-132.
• Ioana Anghel & Mariana Man, 2016. "Stock Performance Analysis Of Listed Entities At The Bucharest Stock Exchange. Case Study On The Energy And Related Utilities Sector Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 147-159.
• Elena-Iuliana Ion & Maria Criveanu, 2016. "Financial And Non-Financial Indicators For Organizational Performance Measurement," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 252-263.
• Lauren?iu Radu, 2016. "The potential of tourism in the Region of Southwest Oltenia," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(44), pages 327-335.
• Eichfelder, Sebastian & Hechtner, Frank, 2016. "Tax compliance costs: Cost burden and cost reliability," arqus Discussion Papers in Quantitative Tax Research 212, arqus - Arbeitskreis Quantitative Steuerlehre.
• Hana Vimrová, 2016. "The Significance of Reporting Employee Benefits in Accordance with IFRS in the Czech Business Practice," Acta Oeconomica Pragensia, University of Economics, Prague, vol. 2016(6), pages 38-55.
• or Aurelia STEFĂNESCUkplace-Name: & Eugeniu TURLEA & Ileana Cosmina PITULICE & Ionela- Cătălina TUDORACHE (ZAMFIR), 2016. "Research On The Romanian Public Sector Entities’ Accounting System," ECONOMIC COMPUTATION AND ECONOMIC CYBERNETICS STUDIES AND RESEARCH, Faculty of Economic Cybernetics, Statistics and Informatics, vol. 50(3), pages 173-191.
• Muhammad Atif & Karim Charaf, 2016. "CSR Disclosure Practice in France: A Habermasian Perspective," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(3), pages 447-473, September.
• Marilena Mironiuc & Maria Carmen Huian, 2016. "Study of the Congruence between Accounting Numbers and Stock Market Variables through Comprehensive Income: Empirical Evidence for Romania Companies Quoted On the Regulated Market," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(3), pages 498-521, September.
• Delroy Chevers & Devon Lawrence & Arlene Laidlaw & Dane Nicholson, 2016. "The Effectiveness of Internal Audit in Jamaican Commercial Banks," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(3), pages 522-541, September.
• Cristina Alexandrina Stefanescu & Tudor Oprisor & Mara Andreea Sintejudeanu, 2016. "An Original Assessment Tool for Transparency in the Public Sector Based On the Integrated Reporting Approach," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(3), pages 542-564, September.
• Oyerogba Ezekiel Oluwagbemiga & Ogungbade Oluyinka Isaiah & Idode Patrick Esiemogie, 2016. "The Relationship between the Risk Management Practices and Financial Performance of the Nigerian Listed Banks," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(3), pages 565-587, September.
• Pandula Gamage, 2016. "Big Data: Are Accounting Educators Ready?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(3), pages 588-604, September.
• Karol Marek Klimczak & Marta Dynel & Anna Pikos, 2016. "Goodwill Impairment Test Disclosures under Uncertainty," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(4), pages 639-660, December.
• Ioannis Samaras & Stergios Athianos, 2016. "Group Accounting: The Effect of IFRS Adoption. The Case of Greece," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(4), pages 661-682, December.
• Anna Bialek-Jaworska, 2016. "A Scientist in the Board Effect on Recognition of R&D Outcomes in Private Firms' Reports," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(4), pages 683-709, December.
• Fatih Coskun Ertas & Atila Karkacier, 2016. "Effects of Turkish Accounting Standards Application on Independent Audit Procedures," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(4), pages 710-731, December.
• Victoria Bogdan & Tomina Saveanu & Olimpia Iuliana Ban & Dorina Nicoleta Popa, 2016. "Profiles. The Way MA Students Perceive Professional Accountants and Managers," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(4), pages 732-756, December.
• Ioannis Diavastis & Evgenia Anagnostopoulou & Georgios Drogalas & Theofanis Karagiorgos, 2016. "The Interaction Effect of Accounting Information Systems User Satisfaction and Activity-Based Costing Use on Hotel Financial Performance: Evidence from Greece," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(4), pages 757-784, December.
• Liliana Feleaga & Ioana Neacsu, 2016. "Disclosure of Related Party Transactions and Information Regarding Transfer Pricing By the Companies Listed On Bucharest Stock Exchange," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(4), pages 785-809, December.
• Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Abdullah, Zaimah & Idris, Kamil Md & Abu Bakar, Fathiyyah, 2016. "An empirical effect of Fraud Specific Problem Representation on Accountants’ Skills and Fraud Risk Assessment," MPRA Paper 75931, University Library of Munich, Germany.
• Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Kehinde, Oyewumi Hassan, 2016. "Determinants of Internal Audit Task Performance in Nigerian Tertiary Institutions: A Conceptual Approach," MPRA Paper 75944, University Library of Munich, Germany.
• Popoola, Oluwatoyin Muse Johnson & Rayaan, Baz & Samsudin, Rose Shamsiah & Ahmad, Ayoib B. Che, 2016. "The Moderating role of Capability Element of Fraud on Internal Industry Factors and Fraud Prevention in Saudi Arabian Banking Sector," MPRA Paper 75945, University Library of Munich, Germany.
• Costel Istrate, 2016. "Impact of the IFRS on the Disclosure of Income Tax Figures by Romanian Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(3), pages 474-497, September.
• Michal Svoboda, 2016. "Modernisation of Public Sector Financial Reporting Systems in Europe - Challenges and Milestones," European Financial and Accounting Journal, University of Economics, Prague, vol. 2016(4), pages 05-16.
• Filip Hrůza & Petr Valouch, 2016. "Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot)," European Financial and Accounting Journal, University of Economics, Prague, vol. 2016(4), pages 17-38.
• Pierre Thijssen, Maximiliaan Willem & Iatridis, George Emmanuel, 2016. "Conditional conservatism and value relevance of financial reporting: A study in view of converging accounting standards," Journal of Multinational Financial Management, Elsevier, vol. 37, pages 48-70.
• MOCANU Mihai, 2016. "The Perspective Of Using Benchmarking For Improving The Global Performance Of The Romanian Agricultural And Zootechnical Enterprise," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 68(6), pages 78-90, December.
• Milana OTRUSINOVÁ, 2016. "Public sector accounting in the Czech Republic and Slovakia," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2016(27), pages 30-45, Decembre.
• David BECERRA ALONSO & Armenia ANDRONICEANU & Irina GEORGESCU, 2016. "Sensitivity and vulnerability of European countries in time of crisis based on a new approach to data clustering and curvilinear analysis," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2016(27), pages 46-61, Decembre.
• Emilio Mauleón Méndez & Juana Isabel Genovart Balaguer, 2016. "Pongamos orden en los libros y las cuentas anuales de las sociedades agrarias de transformación
  [Let´s put in order the accounting records and annual accounts of the agrarian processing companies]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 122, pages 219-251.
• María Isabel Manzano Martín & María Nieves Redondo Martín & María Paz Robles Paramio, 2016. "Los centros especiales de empleo en Castilla y León, 2007-2013: efectos de la crisis en función de la personalidad jurídica que adoptan
  [Special employment centers in Castile and Leon 2007-2013: ef," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 122, pages 191-218.
• Serhiy Bardash, 2016. "Ontology of Accounting Theory Multi-Variance," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 8-15, December.
• Yana Ishchenko, 2016. "Accounting of Agricultural Land Use in Case of Emphyteusis," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 34-39, December.
• Serhiy Ostapchuk & Lesya Volyak, 2016. "Agricultural Land Use in Ukraine: Analysis of Development Trends and Accounting in Conditions of Potential Establishment of the Leasehold Market," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 46-59, December.
• Tetyana Plakhtiy, 2016. "Historical Analysis of Development of Concept of Qualitative Characteristics of Accounting Information," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 60-68, December.
• Nataliya Pravdyuk, 2016. "Agrarian Receipts as an Alternative Form of Crediting Agricultural Entities: Accounting Aspect," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 69-79, December.
• Kateryna Siukhina, 2016. "Interrelation of the Reserve for Expected and Incurred Losses and Revaluation Reserve and Their Presentation in the Banks' Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 80-86, December.
• Andrews Owusu, 2016. "What Drives Corporate Governance Quality In Emerging African Economies? Evidence From Ghana," Journal of Developing Areas, Tennessee State University, College of Business, vol. 50(4), pages 97-111.
• Gergely Harsányi & László István Lukács & Mihály Ormos & Krisztina Sisa & Krisztina Szedlák & Attila Veres, 2016. "EPSAS: Investment Into the Future. European Public Sector Accounting: Present and Future," Public Finance Quarterly, State Audit Office of Hungary, vol. 61(4), pages 480-499.
• Ramona NEAG, 2016. "Conservative Accounting Practice - Empirical Evidence On The Provisions Presented In The Financial Statements Of Listed Companies On Bucharest Stock Exchange," Curentul Juridic, The Juridical Current, Le Courant Juridique, Petru Maior University, Faculty of Economics Law and Administrative Sciences and Pro Iure Foundation, vol. 67, pages 52-63, December.
• LuminiÈ›a Rus & Marioara BeleneÈ™i & Dana Simona Gherai, 2016. "Accounting, Analysis And Auditing Of Information Regarding Tangible Assets In The Romanian Economic Entities," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(18), pages 1-6.
• Tudor Oprisor & Cristina-Silvia Nistor, 2016. "Public Entities Through The Looking Glass: A Disclosure Assessment Study On Romanian Municipalities," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(18), pages 1-5.
• Ileana Cosmina PITULICE & Aurelia STEFANESCU & Viorica Georgiana MINZU & Adriana Florina POPA & Arina Mihaela NICULESCU (DIACONU), 2016. "Research of Corporate Tax Impact on Financial Performance. Case of Companies Listed on Bucharest Stock Exchange," Management and Economics Review, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 1(2), pages 203-216, December.
• Hans B. Christensen & Luzi Hail & Christian Leuz, 2016. "Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement," Review of Financial Studies, Society for Financial Studies, vol. 29(11), pages 2885-2924.
  • Hans B. Christensen & Luzi Hail & Christian Leuz, 2011. "Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement," NBER Working Papers 16737, National Bureau of Economic Research, Inc.
• Ahmet ÖZCAN, 2016. "UMS 12 Gelir Vergileri Standardý Çerçevesinde Ertelenmiþ Verginin Muhasebeleþtirilmesi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 4(4), pages 144-150.
• IOAN-BOGDAN ROBU & Costel ISTRATE & Mihai CARP & CRISTIAN POPESCU & MIHAELA-ALINA ROBU, 2016. "The Value Relevance Of Financial Information Under The Influence Of Country Risks. The Case Of The Indian Listed Companies," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 18, pages 77-93, December.
• Ostermaier, Andreas, 2016. "Reciprocity and honesty in capital budgeting: Positive spill-over effects of reporting," Annual Conference 2016 (Augsburg): Demographic Change 145904, Verein für Socialpolitik / German Economic Association.
• Mária Juhász Várkonyi, 2016. "Challenges of Establishing and Operating Social Enterprises," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 12(si), pages 68-74.
• Miroslava Vlčková, 2016. "Determination QAD in Audited and Unaudited Companies," Acta Universitatis Bohemiae Meridionales, University of South Bohemia in Ceske Budejovice, vol. 19(2), pages 41-49.
• Raheel Safdar & Chen Yan, 2016. "Information risk, stock returns, and the cost of capital in China," China Finance Review International, Emerald Group Publishing, vol. 6(1), pages 77-95, February.
• Abdelsalam, Omneya & Dimitropoulos, Panagiotis & Elnahass, Marwa & Leventis, Stergios, 2016. "Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks," Journal of Economic Behavior & Organization, Elsevier, vol. 132(S), pages 155-173.
• Anna Leszczyłowska, 2016. "Provisions for Future Liabilities and Effective Corporate Income Tax Rate," Gospodarka Narodowa, Warsaw School of Economics, issue 3, pages 57-72.
• Siniša Radić, 2016. "Vrednovanje Intelektualnog Kapitala Primenom Metode Obračunate Nematerijalne Vrednosti (Measurement Of Intellectual Capital Using Calculated Intangible Value Method)," Ekonomske ideje i praksa, Faculty of Economics, University of Belgrade, issue 22, pages 71-88, September.
• Malgorzata Olszak & Iwona Kowalska & Patrycja Chodnicka-Jaworska & Filip Switala, 2016. "Bank-Specific Determinants Of Sensitivity Of Loan-Loss Provisions To Business Cycle," Faculty of Management Working Paper Series 32016, University of Warsaw, Faculty of Management.
• Soedarmono, Wahyoe & Pramono, Sigid Eko & Tarazi, Amine, 2017. "The procyclicality of loan loss provisions in Islamic banks," Research in International Business and Finance, Elsevier, vol. 39(PB), pages 911-919.
  • Wahyoe Soedarmono & Sigid Eko Pramono & Amine Tarazi, 2016. "The procyclicality of loan loss provisions in Islamic banks," Working Papers hal-01319043, HAL.
  • Wahyoe Soedarmono & Sigid Eko Pramono & Amine Tarazi, 2017. "The procyclicality of loan loss provisions in Islamic banks," Post-Print hal-01324711, HAL.
• Soedarmono, Wahyoe & Pramono, Sigid Eko & Tarazi, Amine, 2017. "The procyclicality of loan loss provisions in Islamic banks," Research in International Business and Finance, Elsevier, vol. 39(PB), pages 911-919.
  • Wahyoe Soedarmono & Sigid Eko Pramono & Amine Tarazi, 2016. "The procyclicality of loan loss provisions in Islamic banks," Working Papers hal-01319043, HAL.
  • Wahyoe Soedarmono & Sigid Eko Pramono & Amine Tarazi, 2017. "The procyclicality of loan loss provisions in Islamic banks," Post-Print hal-01324711, HAL.
• Colangelo, Antonio, 2016. "The statistical classification of cash pooling activities," Statistics Paper Series 16, European Central Bank.
• Péter Juhász, 2016. "Management under Limited Information - The Measurement of Off-Balance Sheet Assets at Hungarian firms," Central European Business Review, University of Economics, Prague, vol. 2016(4), pages 23-33.
• Mami Koyama & Tomohisa Kitada & Takehisa Kajiwara, 2016. "Financial Risk, Main Bank System, and Cost Behavior: Empirical Evidence from Japan," Discussion Papers 2016-14, Kobe University, Graduate School of Business Administration.
• Boahen, Eric & Mamatzakis, Emmanuel, 2016. "Do Religion, Corporate Governance and BIG 4 Audit Interactions Affect Misclassification?," MPRA Paper 76804, University Library of Munich, Germany.
• Dana Kubickova & Irena Jindrichovska, 2016. "Comparability and Reliability of Financial Information in the Sector of Czech SMES (ten years of IFRS as a part of Czech accounting context)," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 64-77.
• Alina-Georgiana Motoi & Aurelia Dumitru, 2016. "The General Framework Of Accounting Within The Projects Financed From Structural Funds," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 3(2), pages 55-70, December.
• Serdarević Nino & Muratović-Dedić Ajla & Karić Inela, 2016. "Doing Business with the State and Firms’ Growth. Grasping Invisible Relational Capital," Scientific Annals of Economics and Business, De Gruyter Open, vol. 63(3), pages 415-428, November.
• Carmen B. Ríos-Figueroa, 2016. "An Examination Of The Impact Of Culture On Ifrs Risk Disclosures For Firms That Cross- List In The U.S," Accounting & Taxation, The Institute for Business and Finance Research, vol. 8(1), pages 59-67.
• Venus C. Ibarra & Corazon A. Cosico, 2016. "Awareness Of Human Resource Accounting Practices And Costing: Evidence From The Philippines," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 10(4), pages 27-42.
• Munte, Mei Hotma Mariati & Simarmata, Melissa Tri Angela, 2016. "Implementasi Pangkat, Tingkat Pendidikan, Jam Kerja, Jabatan, Dan Tipe Polsek Dalam Upaya Meningkatkan Pendapatan Anggota Polri (Studi Kasus Di Tujuh Belas Polsek Di Polres Simalungun)
  [IMPLEMENTAT," MPRA Paper 77504, University Library of Munich, Germany.
• Munte, Mei Hotma Mariati, 2016. "Peran Bhayangkari, Latar Belakang Pendidikan Polri, Dan Satuan Kerja Dalam Meningkatkan Pendapatan (Studi Kasus Pada Pama Dan Pamen Polda Sumut)
  [Role Of Bhayangkari, Police Educational Background ," MPRA Paper 77505, University Library of Munich, Germany.
• Munte, Mei Hotma Mariati, 2016. "Pengaruh Remunerasi Terhadap Kinerja Anggota Polri Polsekta Tanah Jawa
  [Effect Of Remuneration To Performance Of Police Polsekta Tanah Jawa]," MPRA Paper 77506, University Library of Munich, Germany.
• Franco Varetto, 2016. "L’ALBERO DEL RISCHIO: RELAZIONI STOCASTICHE (ELEMENTARI) TRA GLI INDICATORI DI BILANCIO [The tree of risk: (elementary) stochastic relations between financial ratios]," IRCrES Working Paper 201604, Research Institute on Sustainable Economic Growth - Moncalieri (TO) ITALY - former Institute for Economic Research on Firms and Growth - Moncalieri (TO) ITALY.
• Magni, Carlo Alberto, 2016. "Capital depreciation and the underdetermination of rate of return: A unifying perspective," Journal of Mathematical Economics, Elsevier, vol. 67(C), pages 54-79.
  • Magni, Carlo Alberto, 2016. "Capital depreciation and the underdetermination of rate of return: A unifying perspective," MPRA Paper 77401, University Library of Munich, Germany.
• Cristina Bota-Avram & Adrian Grosanu & Paula Ramona Rachisan, 2016. "Corporate Governance And Strength Of Auditing And Reporting Standards: A Cross-Country Survey," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Sorin-Romulus Berinde & Partenie Dumbrava, 2016. "Economic Performance Forecasting According To The Type Of Management," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2016. "The Effectiveness of Risk Management Committee and Hedge Accounting Practices in Malaysia," MPRA Paper 77960, University Library of Munich, Germany.
• Thaddeus Neururer & George Papadakis & Edward J. Riedl, 2016. "Tests of investor learning models using earnings innovations and implied volatilities," Review of Accounting Studies, Springer, vol. 21(2), pages 400-437, June.
• Bok Baik & Kyonghee Kim & Richard Morton & Yongoh Roh, 2016. "Analysts’ pre-tax income forecasts and the tax expense anomaly," Review of Accounting Studies, Springer, vol. 21(2), pages 559-595, June.
• Dmitri Byzalov & Sudipta Basu, 2016. "Conditional conservatism and disaggregated bad news indicators in accrual models," Review of Accounting Studies, Springer, vol. 21(3), pages 859-897, September.
• Benjamin Segal & Dan Segal, 2016. "Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling," Review of Accounting Studies, Springer, vol. 21(4), pages 1203-1244, December.
• Bin Miao & Siew Hong Teoh & Zinan Zhu, 2016. "Limited attention, statement of cash flow disclosure, and the valuation of accruals," Review of Accounting Studies, Springer, vol. 21(2), pages 473-515, June.
• Edward Johnson & Nicole Bastian Johnson & Thomas Pfeiffer, 2016. "Dual transfer pricing with internal and external trade," Review of Accounting Studies, Springer, vol. 21(1), pages 140-164, March.
• Jian Cao & Feng Chen & Julia L. Higgs, 2016. "Late for a very important date: financial reporting and audit implications of late 10-K filings," Review of Accounting Studies, Springer, vol. 21(2), pages 633-671, June.
• Ole-Kristian Hope & Danqi Hu & Hai Lu, 2016. "The benefits of specific risk-factor disclosures," Review of Accounting Studies, Springer, vol. 21(4), pages 1005-1045, December.
• Henry L. Friedman & John S. Hughes & Richard Saouma, 2016. "Implications of biased reporting: conservative and liberal accounting policies in oligopolies," Review of Accounting Studies, Springer, vol. 21(1), pages 251-279, March.
• Stephen Baginski & Elizabeth Demers & Chong Wang & Julia Yu, 2016. "Contemporaneous verification of language: evidence from management earnings forecasts," Review of Accounting Studies, Springer, vol. 21(1), pages 165-197, March.
• Jae B. Kim, 2016. "Accounting flexibility and managers’ forecast behavior prior to seasoned equity offerings," Review of Accounting Studies, Springer, vol. 21(4), pages 1361-1400, December.
• Ning Zhang, 2016. "The effects of anticipated future investments on firm value: evidence from mergers and acquisitions," Review of Accounting Studies, Springer, vol. 21(2), pages 516-558, June.
• Preeti Choudhary & Allison Koester & Terry Shevlin, 2016. "Measuring income tax accrual quality," Review of Accounting Studies, Springer, vol. 21(1), pages 89-139, March.
• Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar, 2016. "A review of the IFRS adoption literature," Review of Accounting Studies, Springer, vol. 21(3), pages 898-1004, September.
• Brian Bratten & Monika Causholli & Urooj Khan, 2016. "Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components," Review of Accounting Studies, Springer, vol. 21(1), pages 280-315, March.
• Jonathan Lewellen & Robert J. Resutek, 2016. "The predictive power of investment and accruals," Review of Accounting Studies, Springer, vol. 21(4), pages 1046-1080, December.
• Shuping Chen & Jake Thomas & Frank Zhang, 2016. "Spring-loading future performance when no one is looking? Earnings and cash flow management around acquisitions," Review of Accounting Studies, Springer, vol. 21(4), pages 1081-1115, December.
• Kathleen Powers & John R. Robinson & Bridget Stomberg, 2016. "How do CEO incentives affect corporate tax planning and financial reporting of income taxes?," Review of Accounting Studies, Springer, vol. 21(2), pages 672-710, June.
• Alexander Nezlobin & Madhav V. Rajan & Stefan Reichelstein, 2016. "Structural properties of the price-to-earnings and price-to-book ratios," Review of Accounting Studies, Springer, vol. 21(2), pages 438-472, June.
• Danling Jiang & Alok Kumar & Kelvin K. F. Law, 2016. "Political contributions and analyst behavior," Review of Accounting Studies, Springer, vol. 21(1), pages 37-88, March.
• Paul A. Griffin & Hyun A. Hong & Jeong-Bon Kim, 2016. "Price discovery in the CDS market: the informational role of equity short interest," Review of Accounting Studies, Springer, vol. 21(4), pages 1116-1148, December.
• Wei Zhu, 2016. "Accruals and price crashes," Review of Accounting Studies, Springer, vol. 21(2), pages 349-399, June.
• Qianyun Huang & Terrance R. Skantz, 2016. "The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements," Review of Accounting Studies, Springer, vol. 21(1), pages 198-250, March.
• Yaniv Konchitchki & Yan Luo & Mary L. Z. Ma & Feng Wu, 2016. "Accounting-based downside risk, cost of capital, and the macroeconomy," Review of Accounting Studies, Springer, vol. 21(1), pages 1-36, March.
• Sanjay W. Bissessur & David Veenman, 2016. "Analyst information precision and small earnings surprises," Review of Accounting Studies, Springer, vol. 21(4), pages 1327-1360, December.
• Georgieva, Daniela, 2016. "Възможности За Използването На Интерактивни Методи На Обучение По Счетоводните Дисциплини, Преподавани Във Висшите Учебни Заведения
  [The possibilities of using interactive teaching methods in accou," MPRA Paper 78035, University Library of Munich, Germany.
• Marina Trpeska & Zorica Bozinovska Lazarevska & Atanasko Atanasovski, 2016. "Towards Integrated Reporting: Analysis Of Information Published On The Companies’ Websites That Could Be Part Of The Integrated Reporting," Journal Articles, Center For Economic Analyses, pages 73-89, December.
• S.P. Kothari & Eric So & Rodrigo Verdi, 2016. "Analysts’ Forecasts and Asset Pricing: A Survey," Annual Review of Financial Economics, Annual Reviews, vol. 8(1), pages 197-219, October.
• Philippe de Brouwer, 2016. "Proposal for a Practical Implementation of Maslowian Portfolio Theory (Wniosek dotyczacy praktycznego wdrozenia Maslowian Portfolio Theory)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 14(63), pages 39-56.
• Magni, Carlo Alberto, 2016. "Capital depreciation and the underdetermination of rate of return: A unifying perspective," Journal of Mathematical Economics, Elsevier, vol. 67(C), pages 54-79.
  • Magni, Carlo Alberto, 2016. "Capital depreciation and the underdetermination of rate of return: A unifying perspective," MPRA Paper 77401, University Library of Munich, Germany.
• Andreea Elena Dreghiciu, 2016. "Aspects Concerning Financial Debts and Assets’ Evaluation at Fair Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 476-480, February.
• Andreea Elena Dreghiciu, 2016. "Peculiarities of Reevaluation Results Treatment Pertained to Grounds According to Their Destination," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 481-485, February.
• Flavius-Andrei Guinea, 2016. "Creativity in Managerial Accounting: the Syndrome of Clone-type Production Costs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 515-520, February.
• Flavius-Andrei Guinea, 2016. "Financial Indicators of Performance Measurement: Reality, Relevance and Distortion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 521-526, February.
• Andreea Mihaela Marin & Cristiana Daniela Lazăr, 2016. "Balance Sheet - General Information on Financial Health, Liquidity and Solvency of an Economic Entity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 538-543, February.
• Andreea Mihaela Marin & Cristiana Daniela Lazăr, 2016. "The Economic Risks Arising from the Analysis of the Balance Sheet of an Economic Entity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 544-549, February.
• Mortură Laura-Alexandra, 2016. "The Influence of Available Cash Evaluation in the Issuing of Financial Auditor’s Opinion," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 570-576, February.
• Mitica Pepi, 2016. "The Usefulness of Financial Statements in Making Financial Diagnosis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 583-588, February.
• Florin Radu, 2016. "XBRL – The business Language in the Digital Age," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 589-594, February.
• Florin Radu, 2016. "The Information - Connexion Between Financial Accounting and Management Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 595-599, February.
• Munte, Mei Hotma Mariati, 2016. "Faktor-Faktor Yang Mempengaruhi Pendapatan Pedagang Rujak Simpang Jodoh Pasar Tujuh Tembung
  [Factors That Influence The Income Of Rujak Seller Simpang Jodoh Pasar Tujuh Tembung]," MPRA Paper 78948, University Library of Munich, Germany.
• Henselmann, Klaus & Ditter, Dominik & Lupp, Philipp, 2016. "The Effects of the Financial Crisis on Cooperative Banks in Europe – A Critical Comparison –," Working Papers in Accounting Valuation Auditing 2016-1, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
• KIM, Hyonok & YASUDA, Yukihiro, 2016. "A new approach to identify the economic effects of disclosure: Information content of business risk disclosures in Japanese firms," Working Paper Series G-1-13, Center for Financial Research, Graduate School of Commerce and Management, Hitotsubashi University.
• KIM, Hyonok & YASUDA, Yukihiro, 2016. "Mandatory adoption of business risk disclosure: evidence from Japanese firms," Working Paper Series G-1-14, Center for Financial Research, Graduate School of Commerce and Management, Hitotsubashi University.
• Alexandre, Herve & Clavier, Julien, 2017. "Adoption of IAS/IFRS, liquidity constraints, and credit rationing: The case of the European banking industry," The Quarterly Review of Economics and Finance, Elsevier, vol. 63(C), pages 249-258.
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• Baloch, Muhammad Saad & Hassan, Arshad, 2016. "Accrual Reversals And Company Performance: Analysis Of Emerging Market," MPRA Paper 80973, University Library of Munich, Germany.
• Zha Giedt, Jenny, 2016. "Economic Consequences of Announcing Strategic Alternatives," MPRA Paper 81356, University Library of Munich, Germany, revised 10 Sep 2017.
• Hendrian, 2016. "Implementation of Accounting Standard on Small and Medium-Sized Entities (SMEs)," GATR Journals gjbssr448, Global Academy of Training and Research (GATR) Enterprise.
• Shanti, 2016. "Mental Accounting in Managers’ Preferences Related to Aggregation Versus Disaggregation Income Statement Items," GATR Journals jber114, Global Academy of Training and Research (GATR) Enterprise.
• Mirna Dianita, 2016. "Accounting Students’ Perceptions of AEC 2015 on Public Accounting Profession," GATR Journals jber115, Global Academy of Training and Research (GATR) Enterprise.
• Shakirat Adepeju Babatunde, 2016. "Equipping Public Servants with Accrual Accounting for Transparency, Accountability and Efficiency – Evidence from Nigeria and Ghana," GATR Journals afr111, Global Academy of Training and Research (GATR) Enterprise.
• Aisa Tri Agustini, 2016. "Ethical Sensitivity and The Perception of Accounting Students: Is the Love of Money and Greed the Root of Unethical Attitudes? ," GATR Journals afr112, Global Academy of Training and Research (GATR) Enterprise.
• Novrida Qudsi Lutfillah, 2016. "Revealing the Accounting Existence Through Debt-Receivable Practice at Majapahit Kingdom Era (1350)," GATR Journals afr118, Global Academy of Training and Research (GATR) Enterprise.
• Made Susilawati, 2016. "Frame Value of Strategic Management Accounting Based on The Balance of Tri Kaya Parisudha," GATR Journals afr119, Global Academy of Training and Research (GATR) Enterprise.
• Thanh Huong Dinh & Jean-François Gajewski & Duc Khuong Nguyen, 2016. "Analyst Earnings Forecasts, Individual Investors’Expectations and Trading Volume: An Experimental Approach," Bankers, Markets & Investors, ESKA Publishing, issue 141, pages 20-34, March-Apr.
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• Wu, Han & Hope, Ole-Kristian & Zhao, Wuyang, 2016. "Blockholder Exit Threats in the Presence of Private Benefits of Control," Les Cahiers de Recherche 1180, HEC Paris.
• Mittal, Amit & Garg, Ajay Kumar, 2016. "How do Indian firms cope with a crisis? Earnings management characteristics of CNX Nifty 100 companies," MPRA Paper 85353, University Library of Munich, Germany.
• Atanasov, Atanas, 2016. "Развитие На Вижданията За Репутацията В Българската Счетоводна Литература
  [Development of the Views About Goodwill in Bulgarian Accounting Literature]," MPRA Paper 85674, University Library of Munich, Germany.
• Konstantinidi, Theodosia & Kraft, Arthur & Pope, Peter F., 2016. "Asymmetric persistence and the market pricing of accruals and cash flows," LSE Research Online Documents on Economics 65445, London School of Economics and Political Science, LSE Library.
• Luca Lorenzoni & Tomas Roubal, 2016. "International Comparison of South African Private Hospital Price Levels," OECD Health Working Papers 85, OECD Publishing.
• Hua-Wei Huang & Mai Dao & James Fornaro, 2016. "Corporate governance, SFAS 157 and cost of equity capital: evidence from US financial institutions," Review of Quantitative Finance and Accounting, Springer, vol. 46(1), pages 141-177, January.
• Plantin, Guillaume & Tirole, Jean, 2015. "Marking to market versus taking to market," LSE Research Online Documents on Economics 65104, London School of Economics and Political Science, LSE Library.
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• Cristhian Mellado & Surendranath R. Jory & Thanh N. Ngo, 2016. "Do Option Traders Target Firms With Poor Earnings Quality," 2016 Papers pme563, Job Market Papers.
• Salako, Mudashiru Abiodun & Yusuf, Sulaimon Aremu, 2016. "Cost Accounting: A Pivotal Factor of Entrepreneurial Success," MPRA Paper 69101, University Library of Munich, Germany.
• Ioan-Bogdan ROBU & Maria GROSU & Costel ISTRATE, 2016. "The Effect of the Auditors’ Rotation on the Accounting Quality in the Case of Romanian Listed Companies under the Transition to IFRS," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(133), pages 1-65, January.
• Mihai CARP, 2016. "Empirical Study regarding the Influence of the Quality of Financial Information on the Value of Listed Companies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(133), pages 1-78, January.
• Mihaela DUMITRASCU & Radu Daniel LOGHIN, 2016. "A Study on the Relevance of the Goodwill Impairment in Context of Audit Partner`s Rotation," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(133), pages 1-88, January.
• Cristina PRECOB & Marilena MIRONIUC, 2016. "The Influence of Reporting Intangible Capital on the Performance of Romanian Companies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(133), pages 103-103, January.
• Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina, 2016. "Book-tax conformity and reporting behavior: A quasi-experiment," ZEW Discussion Papers 16-008, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
• Anna Dyhdalewicz, 2016. "The implementation of variable costing in the management of profitability of sales in trade companies," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 11(3), pages 116-127, February.
• Borja Amor-Tapia & Maria T. Tascon, 2016. "Separating Winners from Losers: Composite Indicators Based on Fundamentals in the European Context," Czech Journal of Economics and Finance (Finance a uver), Charles University Prague, Faculty of Social Sciences, vol. 66(1), pages 70-94, February.
• Shokrollah Khajavi & Akbar Zare, 2016. "The Effect of Audit Quality on Stock Crash Risk in Tehran Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, vol. 6(1), pages 20-25.
• Kai-Ling Chen & Shen-Ho Chang & Teng-Shih Wang, 2016. "Do Personnel Stability, Family Business and Auditor Influence Financial Restatement?," International Journal of Economics and Financial Issues, Econjournals, vol. 6(1), pages 245-251.
• Kubick, Thomas R. & Lockhart, G. Brandon, 2016. "Do external labor market incentives motivate CEOs to adopt more aggressive corporate tax reporting preferences?," Journal of Corporate Finance, Elsevier, vol. 36(C), pages 255-277.
• Kallunki, Juha-Pekka & Mikkonen, Jenni & Nilsson, Henrik & Setterberg, Hanna, 2016. "Tax noncompliance and insider trading," Journal of Corporate Finance, Elsevier, vol. 36(C), pages 157-173.
• Kanagaretnam, Kiridaran & Zhang, Gaiyan & Zhang, Sanjian Bill, 2016. "CDS pricing and accounting disclosures: Evidence from U.S. bank holding corporations around the recent financial crisis," Journal of Financial Stability, Elsevier, vol. 22(C), pages 33-44.
• Hollander, Stephan & Verriest, Arnt, 2016. "Bridging the gap: the design of bank loan contracts and distance," Journal of Financial Economics, Elsevier, vol. 119(2), pages 399-419.
• Thomas A. Buchman & Peter Harris & Michelle Liu, 2016. "Gaap Vs. Ifrs Treatment Of Leases And The Impact On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 7(1), pages 93-104.
• Malki, Elli, 2016. "A simple model for cash flow management in nonprofits," MPRA Paper 69677, University Library of Munich, Germany.
• Andrew Sokolov & Tatyana Elsukova & Albina Sadykova, 2016. "Management of financial results of the organization by using management accounting techniques," Proceedings of Economics and Finance Conferences 3205778, International Institute of Social and Economic Sciences.
• Ernesto Lopez-Valeiras & Jacobo Gomez-Conde & David Naranjo-Gil, 2016. "Relación entre los sistemas de contabilidad y control de gestión y los sesgos en la evaluación y toma de decisiones," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, vol. 24(1), pages 13-24, June.
• Oriol Amat Salas & Lucia Clara Banchieri & Fernando Campa Planas, 2016. "La implantación del cuadro de mando integral en el sector agroalimentario: el caso del grupo alimentario guissona," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, vol. 24(1), pages 25-36, June.
• José Manuel Sánchez Vázquez & María Luisa Vélez Elorza & Pedro Araújo Pinzón, 2016. "Balanced scorecard para emprendedores: desde el modelo canvas al cuadro de mando integral," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, vol. 24(1), pages 37-47, June.
• Ana c. Urquidi Martin & Carmen Tamarit Aznar & Vicente Ripoll Feliu, 2016. "Factores contextuales implicados en la elección del sistema de información interno," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, vol. 24(1), pages 49-62, June.
• Luis Fernando Valenzuela Jiménez, 2016. "Los costos de la mala calidad como quinto elemento del costo: aproximación teórica en la gestión de la competitividad en medio de la convergencia contable," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, vol. 24(1), pages 63-84, June.
• Emma Castelló Taliani, 2016. "Impacto del revenue management en los sistemas de control de gestión," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, vol. 24(1), pages 85-101, June.
• Bill Francis & Iftekhar Hasan & Lingxiang Li, 2016. "Abnormal real operations, real earnings management, and subsequent crashes in stock prices," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 217-260, February.
  • Bill Francis & Iftekhar Hasan & Lingxiang Li, 2016. "Abnormal real operations, real earnings management, and subsequent crashes in stock prices," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 217-260, February.
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• Re-Jin Guo & Nan Zhou, 2016. "Innovation capability and post-IPO performance," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 335-357, February.
• Yan-Jie Yang & Jungpao Kang & Ruey-Ching Lin & Joshua Ronen, 2016. "Auditor selection within a business group: evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 195-215, February.
• Ling Lin, 2016. "Institutional ownership composition and accounting conservatism," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 359-385, February.
• Thanh Huong Dinh & Jean-François Gajewski & Duc Khuong Nguyen, 2016. "Analyst Earnings Forecasts, Individual Investors’Expectations and Trading Volume: An Experimental Approach," Bankers, Markets & Investors, ESKA Publishing, issue 141, pages 20-34, March-Apr.
  • Thanh Huong Dinh & J.F. Gajewski & Duc Khuong Nguyen, 2016. "Analyst Earnings Forecasts, Individual Investors’Expectations and Trading Volume: An Experimental Approach," Post-Print hal-01591435, HAL.
• Byström, Hans, 2016. "Blockchains, Real-Time Accounting and the Future of Credit Risk Modeling," Working Papers 2016:4, Lund University, Department of Economics.
• He, Guanming, 2016. "Fiscal Support and Earnings Management," The International Journal of Accounting, Elsevier, vol. 51(1), pages 57-84.
• Yaari, Uzi & Nikiforov, Andrei & Kahya, Emel & Shachmurove, Yochanan, 2016. "Finance methodology of Free Cash Flow," Global Finance Journal, Elsevier, vol. 29(C), pages 1-11.
• Dou, Yiwei & Khan, Mozaffar & Zou, Youli, 2016. "Labor unemployment insurance and earnings management," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 166-184.
• Banker, Rajiv D. & Basu, Sudipta & Byzalov, Dmitri & Chen, Janice Y.S., 2016. "The confounding effect of cost stickiness on conservatism estimates," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 203-220.
• Hui, Kai Wai & Nelson, Karen K. & Yeung, P. Eric, 2016. "On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 185-202.
• Dhaliwal, Dan & Judd, J. Scott & Serfling, Matthew & Shaikh, Sarah, 2016. "Customer concentration risk and the cost of equity capital," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 23-48.
• Chen, Zhihong & Li, Oliver Zhen & Zou, Hong, 2016. "Directors׳ and officers׳ liability insurance and the cost of equity," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 100-120.
• García Lara, Juan Manuel & García Osma, Beatriz & Penalva, Fernando, 2016. "Accounting conservatism and firm investment efficiency," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 221-238.
• Cai, Ye & Kim, Yongtae & Park, Jong Chool & White, Hal D., 2016. "Common auditors in M&A transactions," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 77-99.
• Dhaliwal, Dan S. & Lamoreaux, Phillip T. & Litov, Lubomir P. & Neyland, Jordan B., 2016. "Shared auditors in mergers and acquisitions," Journal of Accounting and Economics, Elsevier, vol. 61(1), pages 49-76.
• Wong, T. J., 2016. "Corporate Governance Research on Listed Firms in China: Institutions, Governance and Accountability," Foundations and Trends(R) in Accounting, now publishers, vol. 9(4), pages 259-326, March.
• Habibollah Nakhaei & Nik Intan Norhan Hamid & Melati Ahmad Anuar & Karim Nakhaei, 2016. "Is refined economic value added more associated with stock return than accounting measures? The Malaysian evidence," Society and Economy, Akadémiai Kiadó, Hungary, vol. 38(1), pages 69-85, March.
• Victor Munteanu & Alice Tinta, 2016. "Considerations on the Integration of Environmental Information in the Entity's Financial Accounting System," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(1), pages 11-24, March.
• Keishi Fujiyama, 2016. "Asset Impairment Accounting Decisions and Employee Downsizing in Japan," Discussion Paper Series DP2016-10, Research Institute for Economics & Business Administration, Kobe University, revised Apr 2018.
• Mohamed Khalil & Aydin Ozkan, 2016. "Board Independence, Audit Quality and Earnings Management: Evidence from Egypt," Journal of Emerging Market Finance, Institute for Financial Management and Research, vol. 15(1), pages 84-118, April.
• Kazunori Miwa, 2016. "Welfare Effects of Endogenous Information Acquisition and Disclosure in Duopoly Markets," Discussion Paper Series DP2016-17, Research Institute for Economics & Business Administration, Kobe University.
• Kristýna Havlová, 2016. "IFRS vs. CAL: summary of practical knowledge and identification of research questions," Ekonomika a Management, University of Economics, Prague, vol. 2016(2).
• Adrian Doru BÎGIOI & Cristina Elena DUMITRU, 2016. "The rights of shareholders – basic principle of corporate governance by means of case-specific jurisprudence," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(136), pages 401-401, Aprilie.
• Masahiro Enomoto & Tomoyasu Yamaguchi, 2016. "The Impact of Japanese Regulatory Changes on Accrual-Based and Real Earnings Management," Discussion Paper Series DP2016-18, Research Institute for Economics & Business Administration, Kobe University.
• Yazarkan, Hakan & Kaygın, Ceyda Yerdelen, 2016. "Forensic Accounting Versus Expertise Practices in Financial Dispute Litigation: The Sample of Ordu Courthouse," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 7(1), pages 161-180, January.
• Paola Andrea Aguilar Mejía & Andrés David Ceballos Muriel & Lucas Andrade Restrepo & Yuliana Gómez Zapata, 2016. "La educación contable universitaria: herramientas formativas para satisfacer las necesidades de las organizaciones, el Estado, la comunidad y las familias," En-Contexto, TECNOLOGICO DE ANTIOQUIA, issue 03, pages 161-180, April.
• Juan David Arias, 2016. "Contabilidad y RSE Objeciones a una relación planeada sin daños a terceros," En-Contexto, TECNOLOGICO DE ANTIOQUIA, issue 03, pages 181-197, April.
• Tejedo Romero, Francisca, 2016. "Información De Los Recursos Intangibles Ocultos: ¿Memorias De Sostenibilidad O Informe Anual? / Information Hidden Intangible Resources: Sustainability Or Annual Reports?," European Research on Management and Business Economics (ERMBE), Academia Europea de Dirección y Economía de la Empresa (AEDEM), vol. 22(2), pages 101-109.
• Yousef Jahmani & Suman Niranjan & Susanne Toney, 2016. "Earnings Management in Recession and Recovery Periods," Margin: The Journal of Applied Economic Research, National Council of Applied Economic Research, vol. 10(2), pages 264-280, May.
• Serhiy Bardash & Tetyana Osadcha, 2016. "Methodological Limitations of Transaction Costs Classification in the Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 8-14, March.
• Oleh Vysochan, 2016. "Cluster Accounting Concept: Characteristics and Features," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 15-21, March.
• Vitalina Drachuk, 2016. "Theoretical Aspects of the Formation of Accounting Policy for Payment Transactions with the Budget on Tax Payments," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 22-26, March.
• Serhiy Legenchuk & Alina Raboshuk, 2016. "Major Tendencies in Accounting: Ways of Development in the XXI Century," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 32-37, March.
• Oleksandr Panadiy, 2016. "State of Management Accounting in Agricultural Enterprises (Case Study: Kyiv Region Manufacturers)," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 45-55, March.
• Lyubomyr Pylypenko, 2016. "Conceptual and Methodological Orientation of the Harmonization of Accounting and Financial Reporting Systems," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 66-73, March.
• Nataliya Pravdyuk, 2016. "Accounting Support of Biofuel Production Management," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 74-82, March.
• Joanna Paw?owska-Tyszko & Micha? Soliwoda, 2016. "Agricultural accounting systems supporting farm financial management ? the case of Polish FADN," Proceedings of Business and Management Conferences 3405666, International Institute of Social and Economic Sciences.
• Lucile Veran, 2016. "La relation entre les coûts et la qualité des soins : une alliance profitable pour les établissements de santé ? The relationship between costs and quality of care : a profitable alliance for hospital," Working Papers CREGO 1160401, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
• Rabih Nehme & Abdullah Al Mutawa & Mohammad Jizi, 2016. "Dysfunctional behavior of external auditors the collision of time budget and time deadline evidence from a developing country," Journal of Developing Areas, Tennessee State University, College of Business, vol. 50(1), pages 373-388, January-M.
• Campa, Domenico & Hajbaba, Amir, 2016. "Do targets grab the cash in takeovers: The role of earnings management," International Review of Financial Analysis, Elsevier, vol. 44(C), pages 56-64.
• Gombola, Michael J. & Ho, Amy Yueh-Fang & Huang, Chin-Chuan, 2016. "The effect of leverage and liquidity on earnings and capital management: Evidence from U.S. commercial banks," International Review of Economics & Finance, Elsevier, vol. 43(C), pages 35-58.
• Joliet, Robert & Muller, Aline, 2016. "Are foreign earnings disclosures value-relevant?," Research in International Business and Finance, Elsevier, vol. 37(C), pages 170-183.
• Anagnostopoulou, Seraina C. & Drakos, Konstantinos, 2016. "Bank loan terms and conditions: Is there a macro effect?," Research in International Business and Finance, Elsevier, vol. 37(C), pages 269-282.
• Gargalis PANAGIOTIS, 2016. "Determinants Of Financial Structure Of Greek Companies," Network Intelligence Studies, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 7, pages 7-17, June.
• Michael Firth & Sonia Wong & Qingquan Xin & Ho Yin Yick, 2016. "Regulatory Sanctions on Independent Directors and Their Consequences to the Director Labor Market: Evidence from China," Journal of Business Ethics, Springer, vol. 134(4), pages 693-708, April.
• Bholat, David & Lastra, Rosa & Markose, Sheri & Miglionico, Andrea & Sen, Kallol, 2016. "Non-performing loans: regulatory and accounting treatments of assets," Bank of England working papers 594, Bank of England.
• Ji-Hye Park & Joong-Seok Cho, 2016. "The Effect of Earnings Recognition on Firm-Specific Information Variation," International Journal of Economics and Financial Issues, Econjournals, vol. 6(2), pages 386-391.
• Antonio Angelo Romano & Giuseppe Scandurra & Alfonso Carfora, 2016. "Estimating the Impact of Feed-in Tariff Adoption: Similarities and Divergences among Countries through a Propensity-score Matching Method," International Journal of Energy Economics and Policy, Econjournals, vol. 6(2), pages 144-151.
• David Procházka, 2016. "Forced Adoption of IFRS by Czech Non-Listed Companies: An Assessment of Benefits and Costs," Acta Oeconomica Pragensia, University of Economics, Prague, vol. 2016(2), pages 46-62.
• Şamiloğlu, Famil & Akgün, Ali İhsan, 2016. "The Relationship between Working Capital Management and Profitability: Evidence from Turkey," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 7(2), pages 1-14, April.
• Małgorzata Czerny, 2016. "Wpływ zasad religijnych na ukształtowanie systemu rachunkowości / The Influence of Religious Principles on the Formation of the Accounting System," Annales. Ethics in Economic Life, University of Lodz, Faculty of Economics and Sociology, vol. 19(2), pages 111-128, May.
• Nyilas, Kitti & Kovács, Kitti, 2016. "A Turisztikai Desztináció Menedzsment Szervezet És Informatikai Rendszerének Működése Magyarországon (Az It Rendszer Fejlesztésének Támogatása A Kutatások Tekintetében)," Acta Carolus Robertus, Karoly Robert University College, vol. 6(1).
• Christ, Margaret H. & Emett, Scott A. & Tayler, William B. & Wood, David A., 2016. "Compensation or feedback: Motivating performance in multidimensional tasks," Accounting, Organizations and Society, Elsevier, vol. 50(C), pages 27-40.
• Huang, Haijie & Lee, Edward & Lyu, Changjiang & Zhu, Zhenmei, 2016. "The effect of accounting academics in the boardroom on the value relevance of financial reporting information," International Review of Financial Analysis, Elsevier, vol. 45(C), pages 18-30.
• Iatridis, George Emmanuel, 2016. "Financial reporting language in financial statements: Does pessimism restrict the potential for managerial opportunism?," International Review of Financial Analysis, Elsevier, vol. 45(C), pages 1-17.
• Fischer, Paul E. & Heinle, Mirko S. & Verrecchia, Robert E., 2016. "Beliefs-driven price association," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 563-583.
• Li, Ningzhong & Vasvari, Florin P. & Wittenberg-Moerman, Regina, 2016. "Dynamic threshold values in earnings-based covenants," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 605-629.
• Arya, Anil & Mittendorf, Brian, 2016. "On the synergy between disclosure and investment beauty contests," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 255-273.
• Baldenius, Tim & Glover, Jonathan & Xue, Hao, 2016. "Relational contracts with and between agents," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 369-390.
• Zuo, Luo, 2016. "The informational feedback effect of stock prices on management forecasts," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 391-413.
• Kim, Jeong-Bon & Li, Leye & Lu, Louise Yi & Yu, Yangxin, 2016. "Financial statement comparability and expected crash risk," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 294-312.
• Lennox, Clive & Wu, Xi & Zhang, Tianyu, 2016. "The effect of audit adjustments on earnings quality: Evidence from China," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 545-562.
• Demerjian, Peter R. & Owens, Edward L., 2016. "Measuring the probability of financial covenant violation in private debt contracts," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 433-447.
• Hoitash, Rani & Hoitash, Udi & Kurt, Ahmet C., 2016. "Do accountants make better chief financial officers?," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 414-432.
• Chang, Hye Sun & Donohoe, Michael & Sougiannis, Theodore, 2016. "Do analysts understand the economic and reporting complexities of derivatives?," Journal of Accounting and Economics, Elsevier, vol. 61(2), pages 584-604.
• Han, Bing & Tang, Ya & Yang, Liyan, 2016. "Public information and uninformed trading: Implications for market liquidity and price efficiency," Journal of Economic Theory, Elsevier, vol. 163(C), pages 604-643.
• Kim, Seokchin & Lee, Hyunchul & Kim, Joongi, 2016. "Divergent effects of external financing on technology innovation activity: Korean evidence," Technological Forecasting and Social Change, Elsevier, vol. 106(C), pages 22-30.
• Mulia Saputra & Darwanis & Sonny Maria M. Hutahaean, 2016. "The Effect of Financial Management Knowledge, Competence and Supervision Act of the Government’s Internal Control Officer on the Quality of Government’s Performance Accountability Report Evaluation," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(2), pages 20-31, June.
• Amar Rinanda Lubis & Erlina & Zainul Bahri Torong, 2016. "Factors Which Influenced the Success of the Implementation of the Regulation of the Minister of Home Affairs Number 59 of 2007 in North Sumatera Provincial Government," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 2(2), pages 76-87, June.
• Stoyan Deevski, 2016. "Cost Allocation Methods for Joint Products and By-products," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 64-70, March.
• Cristina Lidia MANEA, 2016. "Financial products as alternatives to traditional deposits," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(137), pages 526-526, April.
• Mirela Elena Nichita & Marcel VULPOI, 2016. "Relationship between risk and transparency in the financial statements of professional services entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(137), pages 540-540, April.
• Cheok MUI YEE & Edward WONG SEK KHIN & Kamisah ISMAIL, 2016. "An analysis of budgetary goals impacting organizational performance," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(137), pages 551-551, April.
• Matthias Vogl & Reiner Leidl, 2016. "Informing management on the future structure of hospital care: an extrapolation of trends in demand and costs in lung diseases," The European Journal of Health Economics, Springer;Deutsche Gesellschaft für Gesundheitsökonomie (DGGÖ), vol. 17(4), pages 505-517, May.
• Mustafa Ciftci & Nan Zhou, 2016. "Capitalizing R&D expenses versus disclosing intangible information," Review of Quantitative Finance and Accounting, Springer, vol. 46(3), pages 661-689, April.
• Mingzhi Liu & Michel Magnan, 2016. "Conditional conservatism and the yield spread of corporate bond issues," Review of Quantitative Finance and Accounting, Springer, vol. 46(4), pages 847-879, May.
• Nicole Thorne Jenkins & Michael D. Kimbrough & Juan Wang, 2016. "The extent of informational efficiency in the credit default swap market: evidence from post-earnings announcement returns," Review of Quantitative Finance and Accounting, Springer, vol. 46(4), pages 725-761, May.
• Re-Jin Guo & Nan Zhou, 2016. "Innovation capability and post-IPO performance," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 335-357, February.
• Lucy Lim, 2016. "Dual-class versus single-class firms: information asymmetry," Review of Quantitative Finance and Accounting, Springer, vol. 46(4), pages 763-791, May.
• Kun Yu, 2016. "Excess of the PBO over the ABO and hard pension freezes," Review of Quantitative Finance and Accounting, Springer, vol. 46(4), pages 819-846, May.
• Bill Francis & Iftekhar Hasan & Lingxiang Li, 2016. "Abnormal real operations, real earnings management, and subsequent crashes in stock prices," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 217-260, February.
  • Bill Francis & Iftekhar Hasan & Lingxiang Li, 2016. "Abnormal real operations, real earnings management, and subsequent crashes in stock prices," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 217-260, February.
  • Francis, Bill & Hasan, Iftekhar & Li, Lingxiang, 2014. "Abnormal real operations, real earnings management, and subsequent crashes in stock prices," Research Discussion Papers 19/2014, Bank of Finland.
• Ling Lin, 2016. "Institutional ownership composition and accounting conservatism," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 359-385, February.
• Shiyou Li & Emeka Nwaeze & Jennifer Yin, 2016. "Earnings management in the electric utility industry: profit incentives," Review of Quantitative Finance and Accounting, Springer, vol. 46(3), pages 633-660, April.
• Yan-Jie Yang & Jungpao Kang & Ruey-Ching Lin & Joshua Ronen, 2016. "Auditor selection within a business group: evidence from Taiwan," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 195-215, February.
• Yu Liu & Zuobao Wei & Feixue Xie, 2016. "CFO gender and earnings management: evidence from China," Review of Quantitative Finance and Accounting, Springer, vol. 46(4), pages 881-905, May.
• Mariana Man & Maria Ciurea, 2016. "Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 3(1), pages 41-62, May.
• Subrata Sarakar, 2016. "Compliance in letter and compliance in spirit? - Evidence from board and audit committee meetings in India," Indira Gandhi Institute of Development Research, Mumbai Working Papers 2016-015, Indira Gandhi Institute of Development Research, Mumbai, India.
• Ahmed Ayadi & Sami Hammami, 2016. "Efficiency Measurement and Determinants of the Public Transport Industry in Tunisia," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 7(2), pages 613-629, June.
• Berend Van der Kolk & Tom Schokker, 2016. "Strategy implementation through hierarchical couplings in a management control package: an explorative case study," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(2), pages 129-154, May.
• Bholat, David & Darbyshire, Robin, 2016. "Accounting in central banks," Bank of England working papers 604, Bank of England.
• Jonathan A. Milian, 2016. "Insider sales based on short-term earnings information," Review of Quantitative Finance and Accounting, Springer, vol. 47(1), pages 109-128, July.
• Curtis Nicholls, 2016. "The impact of SEC investigations and accounting and auditing enforcement releases on firms’ cost of equity capital," Review of Quantitative Finance and Accounting, Springer, vol. 47(1), pages 57-82, July.
• Evangelos C. Charalambakis & Ian Garrett, 2016. "On the prediction of financial distress in developed and emerging markets: Does the choice of accounting and market information matter? A comparison of UK and Indian Firms," Review of Quantitative Finance and Accounting, Springer, vol. 47(1), pages 1-28, July.
• Raul Manuel da Silva Laureano & Maria João Cardoso Vieira Machado & Luís Miguel da Silva Laureano, 2016. "Maturity in Management Accounting Exploratory Study in Portuguese SME," Society and Economy, Akadémiai Kiadó, Hungary, vol. 38(2), pages 139-156, June.
• Ernesto Lopez-Valeiras & Maria Beatriz Gonzalez-Sanchez & Jacobo Gomez-Conde, 2016. "The effects of the interactive use of management control systems on process and organizational innovation," Review of Managerial Science, Springer, vol. 10(3), pages 487-510, July.
• Nadia ALBU & Ioana PALARIE, 2016. "Convergence of Romanian accounting regulations with IFRS. A longitudinal analysis," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 634-634, June.
• Mihaela MOCANU & Aureliana-Geta ROMAN, 2016. "Financial and non-financial reporting in Romanian entities operating in agriculture, forestry, and fishery," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 659-659, June.
• Sînziana-Maria RÎNDA?U, 2016. "Information security – a new challenge for the young and future financial auditors," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(138), pages 670-670, June.
• Pinheiro, Roberto & Black, Jonathan & Nilsson, Mattias & da Silva, Maximiliano, 2016. "Information Production, Misconduct Effort, and the Duration of Corporate Fraud," Working Paper 1613, Federal Reserve Bank of Cleveland.
• Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2016. "Would a CCCTB mitigate profit shifting?," CIRANO Working Papers 2016s-29, CIRANO.
• Ksenija Denčić-Mihajlov & Dejan Spasić, 2016. "Mandatory and Voluntary Disclosures of Serbian Listed Companies - Achieved Level and Some Recommendation for Improving their Relevance," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Eastern Macedonia and Thrace Institute of Technology (EMATTECH), Kavala, Greece, vol. 9(1), pages 27-38, April.
• GADAU, Liana, 2016. "Studies On The Materiality And Aggregation, Compensation And Offsetting In Financial Statements," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 16(1), pages 30-35.
• Perkins, Jon D., 2016. "Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements”," The International Journal of Accounting, Elsevier, vol. 51(2), pages 266-270.
• Sami, Heibatollah, 2016. "Discussion of “Determinants of the Quality of Corporate Carbon Management Systems: An International Study”," The International Journal of Accounting, Elsevier, vol. 51(2), pages 306-309.
• Ntim, Collins G., 2016. "Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa," The International Journal of Accounting, Elsevier, vol. 51(2), pages 155-216.
• Olibe, Kingsley O., 2016. "Response to Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements”," The International Journal of Accounting, Elsevier, vol. 51(2), pages 271-274.
• Choi, Jung Ho & Kalay, Alon & Sadka, Gil, 2016. "Earnings news, expected earnings, and aggregate stock returns," Journal of Financial Markets, Elsevier, vol. 29(C), pages 110-143.
• Peng, Emma Y. & Yan, An & Yan, Meng, 2016. "Accounting accruals, heterogeneous investor beliefs, and stock returns," Journal of Financial Stability, Elsevier, vol. 24(C), pages 88-103.
• Isshaq, Zangina & Faff, Robert, 2016. "Does the uncertainty of firm-level fundamentals help explain cross-sectional differences in liquidity commonality?," Journal of Banking & Finance, Elsevier, vol. 68(C), pages 153-161.
• Tsai, Feng-Tse & Lu, Hsin-Min & Hung, Mao-Wei, 2016. "The impact of news articles and corporate disclosure on credit risk valuation," Journal of Banking & Finance, Elsevier, vol. 68(C), pages 100-116.
• Ball, Ray & Gerakos, Joseph & Linnainmaa, Juhani T. & Nikolaev, Valeri, 2016. "Accruals, cash flows, and operating profitability in the cross section of stock returns," Journal of Financial Economics, Elsevier, vol. 121(1), pages 28-45.
• Liao, Tsai-Ling & Lin, Wen-Chun, 2016. "Product market competition and earnings management around open-market repurchase announcements," International Review of Economics & Finance, Elsevier, vol. 44(C), pages 187-203.
• Chen, Jing & Jung, Michael J., 2016. "Activist hedge funds and firm disclosure," Review of Financial Economics, Elsevier, vol. 29(C), pages 52-63.
• Jan Mikeš, 2016. "Financial records as a valid standard during the period 1953-1965," Český finanční a účetní časopis, University of Economics, Prague, vol. 2016(1), pages 67-82.
• Larmande, Larmande, 2016. "Shareholders’ Demand for Conservatism? Accounting Conservatism, Earnings Management, and the Stewardship Value of Information," Les Cahiers de Recherche 1104, HEC Paris.
• Cadoret, Jeremy, 2016. "Empirical study on the effect of the return on investment on budgetary slacks in investment expenditures," MPRA Paper 72092, University Library of Munich, Germany.
• Andrea Marchiioni & Carlo Alberto Magni, 2016. "Sensitivity analysis and investment decisions: NPV-consistency of rates of return," Department of Economics 0089, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".
• Johnson, Nicole Bastian & Pfeiffer, Thomas, 2016. "Capital Budgeting and Divisional Performance Measurement," Foundations and Trends(R) in Accounting, now publishers, vol. 10(1), pages 1-100, June.
• Toma, Loredana Oana, 2016. "The ethics of tax accounting. Is there a conflict?," MPRA Paper 72120, University Library of Munich, Germany.
• Toma, Loredana Oana, 2016. "The ethics of tax accounting. Is there a conflict?," MPRA Paper 72168, University Library of Munich, Germany.
• Vojislav Sekerez, 2016. "Regulatorni Okvir I Kvalitet Izveštavanja O Održivom Razvoju," Ekonomske ideje i praksa, Faculty of Economics, University of Belgrade, issue 20, pages 53-68, March.
• Amira Pobrić, 2016. "Kontigentni Pristup Dizajniranju Sistema Upravljačkog Računovodstva," Ekonomske ideje i praksa, Faculty of Economics, University of Belgrade, issue 20, pages 87-107, March.
• Mircea Epure, 2016. "Benchmarking for routines and organizational knowledge: a managerial accounting approach with performance feedback," Journal of Productivity Analysis, Springer, vol. 46(1), pages 87-107, August.
  • Mircea Epure, 2012. "Benchmarking for routines and organizational knowledge: A managerial accounting approach with performance feedback," Economics Working Papers 1399, Department of Economics and Business, Universitat Pompeu Fabra, revised Feb 2016.
  • Mircea Epure, 2014. "Benchmarking for Routines and Organizational Knowledge: A Managerial Accounting Approach with Performance Feedback," Working Papers 729, Barcelona Graduate School of Economics.
• Nattarinee Kopecká, 2016. "The IFRS 8 Segment Reporting Disclosure: Evidence on the Czech Listed Companies," European Financial and Accounting Journal, University of Economics, Prague, vol. 2016(2), pages 5-20.
• Dragan Georgiev, 2016. "Applying Of The Uniform System Of Accounts For The Lodging Industry (USALI) For The Purposes Of Financial And Management Accounting," Izvestiya, Varna University of Economics, issue 2, pages 154-167.
• Jasmina Bogićević & Ljiljana Dmitrović Šaponja & Marija Pantelić, 2016. "The Foreign Exchange Transaction Exposure Of Enterprises In Serbia," Economic Annals, Faculty of Economics, University of Belgrade, vol. 61(209), pages 161-178, April - J.
• Viorel TURCANU & Irina GOLOCIALOVA, 2016. "Accounting truth and its assurance in entities from the Republic of Moldova," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 769-769.
• Marioara AVRAM & Veronel AVRAM, 2016. "Considerations regarding the regulation, accounting and audit of bank deposits," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 781-781.
• Adriana Mihaela IONESCU & Cristina Elena BÎGIOI, 2016. "Performance management through budgets. Drafting and launching the company’s sales budget," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 789-789.
• Tudor Oprisor & Adriana TIRON-TUDOR & Cristina Silvia NISTOR, 2016. "The integrated reporting system: a new accountability enhancement tool for public sector entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 747-747.
• Troy Pollard, 2016. "Sneaking in the back door? An evaluation of reverse mergers and IPOs," Review of Quantitative Finance and Accounting, Springer, vol. 47(2), pages 305-341, August.
• Mitko Radoev, 2016. "Specific Requirements for the Accounting Software in Budget Organizations," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 3, pages 93-98, June.
• Elisabeta Jaba & Ioan-Bogdan Robu & Costel Istrate & Christiana Brigitte Balan & Mihai Roman, 2016. "Statistical Assessment of the Value Relevance of Financial Information Reported by Romanian Listed Companies," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(2), pages 27-42, June.
• Ali Veysel, 2016. "Presenting the Financial Reports – Study of the Bulgarian Practice," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 157-175.
• Radka Andasarova, 2016. "Credit Risk Management in Banks under the Basel Accord and IFRS 9: Challenges and Projections," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 137-157.
• BRAGA, Viorica-Filofteia & Naftanaila, Cristina Alina & Avram, Laurentia Georgeta, 2016. "Situation Of Regulations For Holding Companies In Romania," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 7(2), pages 89-100.
• GĂDĂU, Liana, 2016. "A New Dimension In Activity Reporting And The Performance Of The Enterprise – Non-Financial Reporting," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 7(2), pages 101-112.
• Mykola Demyanenko & Viktoriya Rozhelyuk, 2016. "System Approach to Formation of Accounting Information for Management," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 8-15, June.
• Volodymyr Kebko, 2016. "Fundamentals of Component Development of Modern Financial Statements," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 23-28, June.
• Svitlana Korol, 2016. "Theoretical Grounds of Social Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 29-34, June.
• Oleksandr Kushnirenko, 2016. "Accounting-Informational Reflection of Taxation of Agricultural Enterprises in the Context of Their Sustainable Development," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 35-44, June.
• Tetyana Storozhuk, 2016. "Impact of Creativity in Accounting on Indicators of Financial Statements," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 65-70, June.
• Leonid Suk, 2016. "Calculating and Using Self-Cost of Agricultural Products," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 71-75, June.
• Petro Suk, 2016. "Formation of Accounting Information on Costs," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 76-80, June.
• Lyubov Shevchenko, 2016. "Integrated Accounting in the Management of Company Taxation," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 90-94, June.
• Olha Royeva, 2016. "Method for Determining Minimum Prices and Sales Volumes, Taking into Account the Tax Burden," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 131-134, June.
• Ana Maria UNGUREANU, 2016. "Implementing Cost Calculation Using Abc Method," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 36, pages 127-134, July.
• Radu-Daniel LOGHIN, 2016. "Financial Reporting In The Tourism Industry," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 11, pages 213-218, July.
• Lumbo Flavio MUCOMO, 2016. "Identification Of National And International Regulations On Accounting Depreciation Of Tangible Fixed Assets," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 11, pages 373-378, July.
• David Procházka & Jiří Pelák, 2016. "Ekonomické teorie účetnictví: přehled moderních přístupů a jejich reflexe při tvorbě účetních standardů
  [Economic Theories of Accounting: The Review of Modern Approaches and their Relevance for Sta," Politická ekonomie, University of Economics, Prague, vol. 2016(4), pages 451-467.
• Ryo Kato & Hu Dan Semba, 2016. "Empirical Analysis on Industry Specialization of Audit Firms and Its Audit Quality," Keio-IES Discussion Paper Series 2016-014, Institute for Economics Studies, Keio University.
• Oguzhan Bahadir & Volkan Demir & Asli Gul Oncel, 2016. "IFRS Implementation in Turkey: Benefits and Challenges," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(1), pages 5-26, March.
• Vasiliki Makri, 2016. "Towards an Investigation of Credit Risk Determinants in Eurozone Countries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(1), pages 27-57, March.
• Victoria Stanciu & Andrei Tinca, 2016. "Students’ Awareness on Information Security between Own Perception and Reality – An Empirical Study," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(1), pages 112-130, March.
• Galina Badicu & Svetlana Mihaila, 2016. "Study regarding the relevance of the accounting subjects in the economic vocational training of non-accountant specialists," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(140), pages 897-897, August.
• Dana SISEA & Valentin SCARLAT, 2016. "Views on the Method of Calculation of the Costs of Activities and Coordinates its Implementation," Working papers 06, Ecological University of Bucharest, Department of Economics.
• Riccardo Giannetti & Alessandro Marelli, 2016. "Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 33-68.
• Lubberink, Martien, 2014. "Are banks’ below-par own debt repurchases a cause for prudential concern?," MPRA Paper 59475, University Library of Munich, Germany.
  • Lubberink, Martien & Renders, Annelies, 2016. "Are banks’ below-par own debt repurchases a cause for prudential concern?," MPRA Paper 72814, University Library of Munich, Germany.
• Iris Šimíková, 2016. "Rekapitulace jednoduchého účetnictví rok 2016," Working Papers 0032, Silesian University, School of Business Administration.
• Anna Fylypenko, 2016. "Удосконалення Поточної Класифікації Витрат На Оплату Праці В Системі Обліку Підприємства
  [Improvements to the current classification of salary expenses in the accounting system of the enterprise]," Traektoriâ Nauki = Path of Science, Altezoro, s.r.o. & Dialog, vol. 2(4(9)), pages 2.139-2.145, April.
• Ergo Ottoson & Monika Nikitina-Kalamäe & Dr. Natalja Gurvitš, 2016. "The Role of Accountant in the Estonian Enterprise," Central European Business Review, University of Economics, Prague, vol. 2016(2), pages 47-56.
• William E. Bealing, Jr & Edward Pitingolo, 2016. "A Chinese Kandi Recipe: One Part Sustainability And One Part Entrepreneurial Spirit," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 7(2), pages 11-20.
• Katja Kisseleva & Daniela Lorenz, 2016. "Are level 3 fair values reflected in firm value? Evidence from European banks," ESMT Research Working Papers ESMT-16-03, ESMT European School of Management and Technology.
• Tao Chen, 2016. "Logo Color, Earnings Management and Firm Value," Prague Economic Papers, University of Economics, Prague, vol. 2016(4), pages 459-475.
• Kai Henning Blume, 2016. "Value-based management as a tailor-made management practice? A literature review," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 20(3), pages 553-590, September.
• Gianpaolo Iazzolino & Rossella Gabriele, 2016. "Energy Efficiency and Sustainable Development: An Analysis of Financial Reliability in Energy Service Companies Industry," International Journal of Energy Economics and Policy, Econjournals, vol. 6(2), pages 222-233.
• Armstrong, Christopher S. & Guay, Wayne R. & Mehran, Hamid & Weber, Joseph P., 2016. "The role of financial reporting and transparency in corporate governance," Economic Policy Review, Federal Reserve Bank of New York, issue Aug, pages 107-128.
• Hirtle, Beverly, 2016. "Public disclosure and risk-adjusted performance at bank holding companies," Economic Policy Review, Federal Reserve Bank of New York, issue Aug, pages 151-173.
  • Hirtle, Beverly, 2007. "Public disclosure and risk-adjusted performance at bank holding companies," Staff Reports 293, Federal Reserve Bank of New York, revised 01 Feb 2015.
• Bushman, Robert M., 2016. "Transparency, accounting discretion, and bank stability," Economic Policy Review, Federal Reserve Bank of New York, issue Aug, pages 129-149.
• Hasan, Iftekhar & Kim, Incheol & Teng, Haimeng & Wu, Qiang, 2016. "The effect of foreign institutional ownership on corporate tax avoidance: international evidence," Research Discussion Papers 26/2016, Bank of Finland.
• Tetsuya Adachi & Takashi Asano & Tatsushi Okuda, 2016. "Simultaneous Estimation of Cost of Equity and Expected Earnings of Individual Firms with the Residual Income Model," IMES Discussion Paper Series 16-E-09, Institute for Monetary and Economic Studies, Bank of Japan.
• Alcouffe, Simon & Galy, Nadine & Gaté, Loïc, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing
  [A meta-analysis of the literature on the determinants of the adoption of activity-base," MPRA Paper 73381, University Library of Munich, Germany.
• Amara Tijani, 2016. "An Empirical Investigation on the Effectiveness of Environmental Policies," International Review of Management and Marketing, Econjournals, vol. 6(3), pages 422-431.
• Hamzah Al-Mawali & Tri-Dung Lam, 2016. "Customer Accounting and Environmental Uncertainty: Sequential Explanatory Study," International Review of Management and Marketing, Econjournals, vol. 6(3), pages 532-543.
• Woo Sung Kim, 2016. "Determinants of Corporate Trade Credit: An Empirical Study on Korean Firms," International Journal of Economics and Financial Issues, Econjournals, vol. 6(2), pages 414-419.
• Panagiotis Dimitropoulos, 2016. "Audit Selection in the European Football Industry under Union of European Football Associations Financial Fair Play," International Journal of Economics and Financial Issues, Econjournals, vol. 6(3), pages 901-906.
• Mohammad-Hossein Setayesh & Gholamreza Rezaei & Mostafa Kazemnezhad, 2016. "Corporate Governance, Investment in Research and Development and Company Performance: A Data Envelopment Analysis Approach Based on Data from a Developing Country," International Journal of Economics and Financial Issues, Econjournals, vol. 6(3), pages 1114-1122.
• Anak Agung Gde Satia Utama & Reza Renaldi Mirhard, 2016. "The Influence of Sustainability Report Disclosure as Moderating Variable towards the Impact of Intellectual Capital on Company’s Performance," International Journal of Economics and Financial Issues, Econjournals, vol. 6(3), pages 1262-1269.
• LAVAL Valerian, 2016. "Improving The Value Added Of Budgeting Activities," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 68(2), pages 7-21, September.
• CIUHUREANU Alina-Teodora, 2016. "Study On The Perception Of Annual Financial Statements As An Information Source In The Company'S Management," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 68(2), pages 144-160, September.
• Edgar Pamplona & Clóvis Fiirst & Thiago Bruno de Jesus Silva & Vinícius Costa da Silva Zonatto, 2016. "Sticky costs in cost behavior of the largest companies in Brazil, Chile and Mexico," Contaduría y Administración, Accounting and Management, vol. 61(4), pages 682-704, Octubre-D.
• Deju Mihai, 2016. "The Accounting Treatment Of The Value Differences Resulted From The Evaluation Of Companies Involved In The Merger Process," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue Special I.
• Deju Mihai, 2016. "Accounting Methods Of The Operations Performed For The Reorganisation Of Companies," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue Special I.
• Ioana Olariu, 2016. "Building An Effective Sales Force," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue Special I.
• Rosu Cristina, 2016. "Applicability Of Consolidated Techniques In The View Of Romanian Accounting Regulations," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue Special I.
• Ioana Olariu, 2016. "Personal Selling In Marketing," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue Special I.
• Jorge Armando Rodríguez & Javier Ávila Mahecha, 2016. "La carga tributaria sobre los ingresos laborales y de capital en Colombia: el caso del impuesto sobre la renta y el IVA," DOCUMENTOS DE TRABAJO - ESCUELA DE ECONOMÍA 015052, UN - RCE - CID.
• Carlos León & José Fernando Moreno & Jorge Cely, 2016. "Whose Balance Sheet is this? Neural Networks for Banks’ Pattern Recognition," Borradores de Economia 959, Banco de la Republica de Colombia.
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• Halina Waniak-Michalak & Malgorzata Macuda & Joanna Krasodomska, 2016. "Corporate Social Responsibility and Accounting in Poland: A Literature Review," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(2), pages 255-303, June.
• Ummuhan Aslan & Secil Sigali, 2016. "Corporate Social Responsibility Research in Accounting: Evidence from Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 15(2), pages 401-419, June.
• Qunfeng LIAO & Seyed MEHDIAN, 2016. "Measuring Financial Distress And Predicting Corporate Bankruptcy: An Index Approach," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 17, pages 33-51, June.
• Kim, Oksana, 2016. "The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation," The International Journal of Accounting, Elsevier, vol. 51(3), pages 345-362.
• Kitching, Karen & Mashruwala, Raj & Pevzner, Mikhail, 2016. "Culture and Cost Stickiness: A Cross-country Study," The International Journal of Accounting, Elsevier, vol. 51(3), pages 402-417.
• Houqe, Muhammad Nurul & Monem, Reza M., 2016. "IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study," The International Journal of Accounting, Elsevier, vol. 51(3), pages 363-378.
• Ng, Chi Cheong Allen & Shen, Jianfu, 2016. "Screen winners from losers using simple fundamental analysis in the Pacific-Basin stock markets," Pacific-Basin Finance Journal, Elsevier, vol. 39(C), pages 159-177.
• Salvador Climent Serrano, 2016. "La solvencia de las entidades de crédito españolas. Un análisis con datos de panel," Cuadernos de Economía - Spanish Journal of Economics and Finance, ELSEVIER, vol. 39(109), pages 34-48, Enero.
• Baum-Snow, Nathaniel & Hartley, Daniel, 2016. "Accounting for Central Neighborhood Change, 1980-2010," Working Paper Series WP-2016-9, Federal Reserve Bank of Chicago.
• Junjian Gu & HU Dan Semba, 2016. "Can overseas investment improve earnings quality?," Journal of Developing Areas, Tennessee State University, College of Business, vol. 50(5), pages 27-40.
• Omar Al Farooque, 2016. "Sustainable financial reporting practice in Australian companies - does quality matter?," Journal of Developing Areas, Tennessee State University, College of Business, vol. 50(6), pages 175-189.
• Yuri Biondi & Simone Righi, 2016. "What does the financial market pricing do? A simulation analysis with a view to systemic volatility, exuberance and vagary," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 11(2), pages 175-203, October.
  • Yuri Biondi & Simone Righi, 2013. "What does the financial market pricing do? A simulation analysis with a view to systemic volatility, exuberance and vagary," Papers 1312.7460, arXiv.org.
• Birgit Beinsen, 2016. "Conservative accounting as a signaling device in debt covenants," Review of Managerial Science, Springer, vol. 10(4), pages 801-829, October.
• Matt Hopkins & William Lazonick, 2016. "The Mismeasure of Mammon: Uses and Abuses of Executive Pay Data," Working Papers Series 49, Institute for New Economic Thinking.
• Shu Feng & Chun-Yu Ho, 2016. "The real option approach to adoption or discontinuation of a management accounting innovation: the case of activity-based costing," Review of Quantitative Finance and Accounting, Springer, vol. 47(3), pages 835-856, October.
• Chii-Shyan Kuo & Xu Wang & Shih-Ti Yu, 2016. "Investor perception of managerial discretion in valuing stock options: an empirical examination," Review of Quantitative Finance and Accounting, Springer, vol. 47(3), pages 733-773, October.
• Ocak, Murat, 2016. "The Relationships Among Earnings Management, Independent Audit Opinion and Audit Firm Switch: A Research on Manufacturing Industry at Borsa İstanbul," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 7(3), pages 89-110, July.
• Dinu Octavian Nicolescu, 2016. "The implementation of the finacial-accounting information system," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 5(1), pages 13-17, April.
• Lee, Charles M. C. & So, Eric C., 2016. "Uncovering Expected Returns: Information in Analyst Coverage Proxies," Research Papers 3367, Stanford University, Graduate School of Business.
• Gallo, Lindsey A. & Hann, Rebecca N. & Li, Congcong, 2016. "Aggregate earnings surprises, monetary policy, and stock returns," Journal of Accounting and Economics, Elsevier, vol. 62(1), pages 103-120.
• Hilary, Gilles & Hsu, Charles & Segal, Benjamin & Wang, Rencheng, 2016. "The bright side of managerial over-optimism," Journal of Accounting and Economics, Elsevier, vol. 62(1), pages 46-64.
• Kausar, Asad & Shroff, Nemit & White, Hal, 2016. "Real effects of the audit choice," Journal of Accounting and Economics, Elsevier, vol. 62(1), pages 157-181.
• Amiram, Dan & Owens, Edward & Rozenbaum, Oded, 2016. "Do information releases increase or decrease information asymmetry? New evidence from analyst forecast announcements," Journal of Accounting and Economics, Elsevier, vol. 62(1), pages 121-138.
• Michaely, Roni & Rubin, Amir & Vedrashko, Alexander, 2016. "Further evidence on the strategic timing of earnings news: Joint analysis of weekdays and times of day," Journal of Accounting and Economics, Elsevier, vol. 62(1), pages 24-45.
• Arif, Salman & Marshall, Nathan & Yohn, Teri Lombardi, 2016. "Understanding the relation between accruals and volatility: A real options-based investment approach," Journal of Accounting and Economics, Elsevier, vol. 62(1), pages 65-86.
• Samaniego-Medina, Reyes & Trujillo-Ponce, Antonio & Parrado-Martínez, Purificación & di Pietro, Filippo, 2016. "Determinants of bank CDS spreads in Europe," Journal of Economics and Business, Elsevier, vol. 86(C), pages 1-15.
• Ajina, Aymen & Laouiti, Mhamed & Msolli, Badreddine, 2016. "Guiding through the Fog: Does annual report readability reveal earnings management?," Research in International Business and Finance, Elsevier, vol. 38(C), pages 509-516.
• Ozili, P K, 2016. "Earnings Quality and IFRS Research in Africa: Recent Evidence, Issues and Future Direction," MPRA Paper 73905, University Library of Munich, Germany.
• Jaelani, Aan, 2016. "Zakat Accounting: Metaphor and accounting treatment for business organization," MPRA Paper 74003, University Library of Munich, Germany, revised 12 Sep 2016.
• Sunder, Shyam, 2016. "Rethinking Financial Reporting: Standards, Norms and Institutions," Foundations and Trends(R) in Accounting, now publishers, vol. 11(1-2), pages 1-118, September.
• Flavius-Andrei GUINEA, 2016. "Study regarding the creative accounting techniques in management accounting," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(142), pages 1136-1136, October.
• Brigitte Eierle & Simone Wencki, 2016. "The determinants of capitalising development costs in private companies: evidence from Germany," Journal of Business Economics, Springer, vol. 86(3), pages 259-300, April.
• Charlene P. Spiceland & Leo L. Yang & Joseph H. Zhang, 2016. "Accounting quality, debt covenant design, and the cost of debt," Review of Quantitative Finance and Accounting, Springer, vol. 47(4), pages 1271-1302, November.
• LuminiÈ›a IONESCU, 2016. "The Role of the Professional Accountants in Business Administration," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 3(1), pages 184-188, October.
• Beata Rogowska, 2016. "Etyczny aspekt teorii normatywnych rachunkowosci / Ethical Aspect of the Normative Theories of Accounting," Annales. Ethics in Economic Life, University of Lodz, Faculty of Economics and Sociology, vol. 19(3), pages 99-112, September.
• Alina Georgiana Motoi & Aurelia Dumitru & Liviu Curelaru, 2016. "Basic Accounting in European Projects," Annals of the University of Craiova for Journalism, Communication and Management, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 2(1), pages 119-130, October.
• Mao-Chang Wang & Meng-Han Lee & Jia-Jiann Chuang, 2016. "Relations among audit committee establishment, information transparency and earnings quality: evidence from simultaneous equation models," Quality & Quantity: International Journal of Methodology, Springer, vol. 50(6), pages 2417-2431, November.
• Ma, Liangbo & Ma, Shiguang & Tian, Gary, 2016. "Family control, accounting misstatements, and market reactions to restatements: Evidence from China," Emerging Markets Review, Elsevier, vol. 28(C), pages 1-27.
• Hamadi, Malika & Heinen, Andréas & Linder, Stefan & Porumb, Vlad-Andrei, 2016. "Does Basel II affect the market valuation of discretionary loan loss provisions?," Journal of Banking & Finance, Elsevier, vol. 70(C), pages 177-192.
• Ku Ismail, Ku Nor Izah & Abdul Manaf, Kamarul Bahrain, 2016. "Market reactions to the appointment of women to the boards of Malaysian firms," Journal of Multinational Financial Management, Elsevier, vol. 36(C), pages 75-88.
• Eisenberg, Paul, 2016. "The Balanced Scorecard and Beyond – Applying Theories of Performance Measurement, Employment and Rewards in Management Accounting Education," MPRA Paper 74271, University Library of Munich, Germany, revised 05 Aug 2016.
• Victor Munteanu & Lavinia Copinschi & Carmen Luschi & Anda Laceanu, 2016. "Internal Audit – Determinanat Factor In Preventing And Detecting Fraud Related Activity To Public Entities Financial Accounting," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 8(2), pages 14-21, June.
• Victor Munteanu & Lavinia Copinschi & Carmen Luschi & Anda Laceanu, 2016. "Financial Accounting Information System – Premise Of Managerial Act," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 8(2), pages 88-92, June.
• Victor Munteanu & Lavinia Copinschi & Carmen Luschi & Anda Laceanu, 2016. "Considerations On Value Added Tax Implications On The Entity’s Performance," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 8(2), pages 105-111, June.
• Samuel F. Johnson-Rokosu & Rasaq A. Olanrewaju, 2016. "Corporate Sustainability Reporting Practice In An Emerging Market: A Case Of Listed Companies In Nigeria," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 8(2), pages 148-156, June.
• Ion CROITORU, 2016. "ORGANIZAlIONAL CULTURE - FACTOR OF EFFECTIVENESS OF RISK MANAGEMENT PROCESS," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 42(1), pages 95-104, June.
• Paula – Angela VIDRASCU, 2016. "Intellectual Capital, An Intangible Item Not Reflected In The Financial Statements Of The Organizational Structure," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 42(1), pages 169-177, June.
• Emad Eldin Mahmoud ALI EID, 2016. "The Role Of Accounting Information Systems In Making Investment Decisions," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 42(1), pages 233-242, June.
• Issam MF SALTAJI, 2016. "The Morality In Accountancy," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 43(1), pages 74-81, September.
• Greti Daniela Avram & Marioara Avram & Veronel Avram, 2016. "The Study On International Cooperation Made By The Romanian Professional Accountancy Bodies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 447-452, July.
• Mihaela-Nicoleta Bãcanu, 2016. "Aspects of Influence on the Accounting-Taxation Relation at the Legislative Level in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 453-457, July.
• Cristina Caprian, 2016. "Analysis of Commercial Companies Profitability in the Garment Industry in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 469-473, July.
• Andreea Elena Dreghiciu & Alina Pu?an, 2016. "Specific Procedures and Techniques of the Creative Accounting Concerning Tangible Assets Reevaluation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 509-514, July.
• Silvia Ghi?ã-Mitrescu & Cristina Duhnea, 2016. "The Adjusted Net Asset Valuation Method – Connecting the dots between Theory and Practice," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 521-526, July.
• Marian Grigore, 2016. "Particularities of Profit and Loss Account Audit and the Production Process in Constructions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 527-531, July.
• Traian Cristin Nicolae, 2016. "Techniques Applied for Accounting of Revenues with Deferred Payments," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 569-572, July.
• Petec ( Cãlinescu) Daniela & Ionu? Spãtãrelu, 2016. "Considerations on the Fiscal Consequences of Accounting Result," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 595-599, July.
• Alina Pu?an & Andreea Elena Dreghiciu, 2016. "Aspects Concerning Taxes in the Evaluation Perspective. Romanian Case," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 606-610, July.
• Ionu? Spãtãrelu & Daniela Petec (Cãlinescu), 2016. "The Importance of Accounting Information in Decision Making," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 611-615, July.
• Diana Andreea Trãistaru, 2016. "The Impact of Applying the IFRS Accounting Rules on the Business Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 616-621, July.
• Daniel Petru Vârteiu & Cristian Florin Bota, 2016. "Application of the Activity Based Costing System to the Wood Industry," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 622-627, July.
• Shujun Ding & Chunxin Jia & Zhenyu Wu, 2016. "Mutual Fund Activism and Market Regulation During the Pre-IFRS Period: The Case of Earnings Informativeness in China from an Ethical Perspective," Journal of Business Ethics, Springer, vol. 138(4), pages 765-785, November.
• Kun Tracy Wang & Dejia Li, 2016. "Market Reactions to the First-Time Disclosure of Corporate Social Responsibility Reports: Evidence from China," Journal of Business Ethics, Springer, vol. 138(4), pages 661-682, November.
• Ivo Schedlinsky & Friedrich Sommer & Arnt Wöhrmann, 2016. "Risk-taking in tournaments: an experimental analysis," Journal of Business Economics, Springer, vol. 86(8), pages 837-866, November.
• Isabel Argimón & Ángel Estrada & Michel Dietsch, 2015. "Prudential filters, portfolio composition and capital ratios in european banks," Working Papers 1538, Banco de España;Working Papers Homepage.
  • I. Argimon & M. Dietsch & A. Estrada, 2016. "Prudential filters, portfolio composition and capital ratios in European banks," Débats économiques et financiers 22, Banque de France.
• Robert Stone, 2016. "Fraud, security, and Controls in Small Businesses: A Proposed Research Agenda," Journal of Business, LAR Center Press, vol. 1(3), pages 15-21, July.
• Burak Dolar, 2016. "Income Smoothing Practices Of Us Banks Around The 2008 Financial Crisis," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 10(1), pages 1-11.
• Davide Scaltrito, 2016. "Is Voluntary Disclosure Value Relevant? Evidence From Italian Listed Companies," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 10(2), pages 17-30.
• Luísa Andreia Serra Costa & António de Melo da Costa Cerqueira & Elísio Fernando Moreira Brandão, 2016. "The impact of financial crisis on earnings management: evidence from EU-25," FEP Working Papers 578, Universidade do Porto, Faculdade de Economia do Porto.
• Cathérine Grisar & Matthias Meyer, 2016. "Use of simulation in controlling research: a systematic literature review for German-speaking countries," Management Review Quarterly, Springer;Vienna University of Economics and Business, vol. 66(2), pages 117-157, April.
• Muhammad Aleem & Alamdar Hussain Khan & Wasim Hamad, 2016. "A comparative study of the different costing techniques and their application in the pharmaceutical companies," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 12(143), pages 1253-1253.
• Yuanto Kusnadi & Kwong Sin Leong & Themin Suwardy & Jiwei Wang, 2016. "Audit Committees and Financial Reporting Quality in Singapore," Journal of Business Ethics, Springer, vol. 139(1), pages 197-214, November.
• Dorina, LUTA & Laura-Filofteia, PANOIU, 2016. "Normalizing Leasing Operations. National Issues," Management Strategies Journal, Constantin Brancoveanu University, vol. 31(1), pages 55-59.
• Florin-Constantin, DIMA, 2016. "The Break-Even Point, Key Indicator For The Enterprise Management," Management Strategies Journal, Constantin Brancoveanu University, vol. 31(1), pages 72-76.
• Dorina, LUTA & Sorin, GRIGORESCU, 2016. "Continental And International Normalization Of Asset Impairment," Management Strategies Journal, Constantin Brancoveanu University, vol. 31(1), pages 83-89.
• Diana-Andreea, TRAISTARU, 2016. "The Necessity For A Fundamental Relationship Between Accounting Education And Profession On The Basis Of Accounting Standards Application," Management Strategies Journal, Constantin Brancoveanu University, vol. 31(1), pages 97-102.
• Öztürk, Meryem & Serçemeli, Murat, 2016. "Impact of New Standard “IFRS 16 Leases” on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 7(4), pages 143-157, October.
• Ekergil, Vedat & Ersoy, Nezihe Figen, 2016. "The Role of Accounting and Marketıng in Calculating Customer Lifetime Value on Key Account Management in B2B/Industrial Markets," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 7(4), pages 159-180, October.
• Camillo Lento & Julie Cotter & Irene Tutticci, 2016. "Does the market price the nature and extent of earnings management for firms that beat their earnings benchmark?," Australian Journal of Management, Australian School of Business, vol. 41(4), pages 633-655, November.
• Anna Loyeung & Zoltan Matolcsy & Joseph Weber & Peter Wells, 2016. "The cost of implementing new accounting standards: The case of IFRS adoption in Australia," Australian Journal of Management, Australian School of Business, vol. 41(4), pages 611-632, November.
• Nils Crasselt & Christian Lohmann, 2016. "Considering real options in short-term decision making," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(4), pages 351-369, November.
• Cristina, VOICU-OLTEANU, 2016. "Emphasizing The Performance Management Of The Project Cycle," Management Strategies Journal, Constantin Brancoveanu University, vol. 31(1), pages 289-294.
• Rezarta Shkurti (Perri) & Dionisa Allko, 2016. "Business Reporting Language - A Survey With The Albanian Companies And Institutions," Management Strategies Journal, Constantin Brancoveanu University, vol. 32(2), pages 50-61.
• Yuriy Ivanovich Sigidov & Marina Aleksandrovna Korovina & Aleksander Ivanovich Trubilin & Viktor Vilenovich Govdya & Nadezhda Konstantinovna Vasilieva, 2016. "Creation of Provision for Doubtful Debts," International Journal of Economics and Financial Issues, Econjournals, vol. 6(4), pages 1542-1549.
• Marina V. Shtiller & Vera L. Nazarova & Irina V. Selezneva & Oksana Yu. Kogut & Lilia M. Bekenova & Aygul S. Jondelbayeva & Valeri A. Korvyakov, 2016. "Tax Risks in the Company’s Accounting System: Essence, Identification and Control," International Journal of Economics and Financial Issues, Econjournals, vol. 6(4), pages 1791-1797.
• Zaroug Osman Bilal & Omar Mohammad Durrah & Tariq Mohamed Atiya, 2016. "Comparative Study on Performance of Islamic Banks and Conventional Banks: Evidence from Oman," International Journal of Economics and Financial Issues, Econjournals, vol. 6(4), pages 1835-1841.
• Maria Evgenievna Skachkova & Olga Jurjevna Lepikhina, 2016. "Methods of Standard Rates of Financial Expenses Calculation on Landscaped Areas Maintenance (on the example of St. Petersburg, Russia)," International Journal of Economics and Financial Issues, Econjournals, vol. 6(4), pages 1851-1857.
• Andrei-Razvan CRISAN, 2016. "An Assessment Of The Transparency Level In Romanian Public Universities," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 83-91, December.
• Radu-Daniel LOGHIN, 2016. "An Etymological Approach To The Moldavian Chart Of Accounts," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 125-131, December.
• Baschieri, Giulia & Carosi, Andrea & Mengoli, Stefano, 2016. "Does the earnings quality matter? Evidence from a quasi-experimental setting," Finance Research Letters, Elsevier, vol. 19(C), pages 146-157.
• Lunawat, Radhika, 2016. "Reputation effects of information sharing," Journal of Economic Behavior & Organization, Elsevier, vol. 131(PA), pages 75-91.
• Serhiy Bardash & Inna Kopchykova, 2016. "Classification of Product Losses of Supermarkets," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 8-15, September.
• Iryna Predko, 2016. "Creation of Reserves of Future Costs and Payments to Be Occurred in Accounting as One Way to Reduce Risks of Enterprise Activities in Crisis," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 31-37, September.
• Tetyana Storozhuk, 2016. "Accounting Policies of Parent (Holding) Company and Its Subsidiaries," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 38-42, September.
• Olha Usatenko, 2016. "Organization of Accounting and Analysis of Commitments in the Asset Management Companies," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 43-49, September.
• Inna Herasymovych & Nataliya Morozova-Herasymovych, 2016. "Methodical Principles of Internal Control of Inventories in the Enterprise Operations Management System," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 114-121, September.
• Liudmyla Kruchak, 2016. "Juice Market in Ukraine: State Analysis and Assessment of the Impact of Accounts Receivable of Customers on Its Development," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 147-152, September.
• Eichfelder, Sebastian & Lau, Mona, 2016. "Financial transaction taxes: Announcement effects, short-run effects, and long-run effects," arqus Discussion Papers in Quantitative Tax Research 211, arqus - Arbeitskreis Quantitative Steuerlehre.
• Levan Sabauri & Nadezhda Kvatashidze, 2016. "Types of financial statements, questions of their submission and comparative analysis according to the IFRS," Proceedings of International Academic Conferences 5306917, International Institute of Social and Economic Sciences.
• Ahmet ÖZCAN, 2016. "UMS 12 Gelir Vergileri Standardý Çerçevesinde Ertelenmiþ Verginin Muhasebeleþtirilmesi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 4(4), pages 144-150.
• Attila Tamas-Szora, 2016. "Views on the Credibility of the Nonfinancial Information – New approaches," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 51-63, November.
• GĂDĂU , Liana, 2016. "The Adaptation Of Profit And Loss Account To The Current Requirements Reporting Of The Performances," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 16(3), pages 93-102.
• Lívia Pavlik, 2016. "Transformation in Hungary’s Higher Education System. Within the framework of accrual-based and cash-based accounting," Public Finance Quarterly, State Audit Office of Hungary, vol. 61(2), pages 224-243.
• Blanca Iris Vega Castro & Pedro González Cerrud, 2016. "Professional judgment in selecting the hierarchy of fair value in Latin American companies," Contaduría y Administración, Accounting and Management, vol. 61(3), pages 441-455, Julio-Sep.
• Sommerer, Jan, 2016. "Chancen und Grenzen eines wirkungsorientierten Personalcontrollings," Zeitschrift für interdisziplinäre ökonomische Forschung, Allensbach Hochschule, issue 2, pages 11-14, November.
• Sommerer, Jan, 2016. "Messung der Wirksamkeit von Maßnahmen im wirkungsorientiertem Personalcontrolling," Zeitschrift für interdisziplinäre ökonomische Forschung, Allensbach Hochschule, issue 1, pages 87-91, April.
• Eisenberg, Paul, 2016. "Performance Measurement and Management Promotion through Non-Financial Measures: A Management Accounting Perspective," MPRA Paper 75409, University Library of Munich, Germany, revised 02 Aug 2016.
• Gad Jacek, 2016. "Content of Disclosures Concerning Control over Financial Reporting: The Perspective of Polish Listed Companies," Journal of Management and Business Administration. Central Europe, De Gruyter Open, vol. 24(3), pages 23-46, September.
• Flavius-Andrei GUINEA, 2016. "The Need For Managerial Accounting Systems," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 12, pages 465-470, December.
• Andreea Elena DREGHICIU, 2016. "Accounting Policies Effects On Depreciation And Evaluation Of Balance Sheet," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 12, pages 493-498, December.
• Mihaela STET, 2016. "Methods For Determination And Optimization Of Logistics Costs," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 12, pages 507-511, December.
• Nakano, Makoto & Aoki, Yasuharu, 2016. "What Explains Widening Profitability Dispersion Around The World?," Hitotsubashi Journal of commerce and management, Hitotsubashi University, vol. 50(1), pages 23-46, January.
• Hasan, Zubair, 2016. "Measuring business profits: Accountants versus economists," MPRA Paper 75525, University Library of Munich, Germany.
• Alain BURLAUD & Maria NICULESCU, 2016. "Accounting standards that appeal to the professional," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(144), pages 1325-1325.
• Ioana SOFIAN, 2016. "The adoption of integrated reporting principles by the Romanian companies listed at the Bucharest Stock Exchange," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(144), pages 1335-1335.
• Alina-Teodora CIUHUREANU, 2016. "Internal control and auditing – a necessity for responsible reporting and managerial usefulness of accounting information," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(144), pages 1349-1349.
• Yuanyuan SUI & Adelina DUMITRESCU – PECULEA, 2016. "Financial risk identification and control of cross border merger and acquisition enterprises," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(144), pages 1368-1368.
• Flavius-Andrei GUINEA, 2016. "Study regarding the impact of cultural factors on management accounting systems," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(144), pages 1359-1359.
• Kitagawa, Norio & Okuda, Shin’ya, 2016. "Management Forecasts, Idiosyncratic Risk, and the Information Environment," The International Journal of Accounting, Elsevier, vol. 51(4), pages 487-503.
• Al-Hadi, Ahmed & Taylor, Grantley & Al-Yahyaee, Khamis Hamed, 2016. "Ruling Family Political Connections and Risk Reporting: Evidence from the GCC," The International Journal of Accounting, Elsevier, vol. 51(4), pages 504-524.
• Simlai, Prodosh E., 2016. "Time-varying risk, mispricing attributes, and the accrual premium," International Review of Financial Analysis, Elsevier, vol. 48(C), pages 150-161.
• Maurer, Raimond & Mitchell, Olivia S. & Rogalla, Ralph & Siegelin, Ivonne, 2016. "Accounting and actuarial smoothing of retirement payouts in participating life annuities," Insurance: Mathematics and Economics, Elsevier, vol. 71(C), pages 268-283.
  • Raimond Maurer & Olivia S. Mitchell & Ralph Rogalla & Ivonne Siegelin, 2014. "Accounting and Actuarial Smoothing of Retirement Payouts in Participating Life Annuities," NBER Working Papers 20124, National Bureau of Economic Research, Inc.
• Chircop, Justin & Novotny-Farkas, Zoltán, 2016. "The economic consequences of extending the use of fair value accounting in regulatory capital calculations," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 183-203.
• Guay, Wayne & Samuels, Delphine & Taylor, Daniel, 2016. "Guiding through the Fog: Financial statement complexity and voluntary disclosure," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 234-269.
• Dyer, Travis & Lang, Mark & Stice-Lawrence, Lorien, 2016. "Do managers really guide through the fog? On the challenges in assessing the causes of voluntary disclosure," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 270-276.
• Frankel, Richard & Jennings, Jared & Lee, Joshua, 2016. "Using unstructured and qualitative disclosures to explain accruals," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 209-227.

2015

• Dorel MATEȘ & Eduard AJTAY & Antonela SANDU (URSACHI), 2015. "Accounting Information Indispensable Source For The Discovery Of Tax Evasion In The Field Of Products Subject To Excise," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 9, pages 71-75, December.
• Mary Tokar, 2015. "What Kind of Accounting Standards Should the IASB Write?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(3), pages 439-452, September.
• Anna Bialek-Jaworska & Anna Matusiewicz, 2015. "Determinants of The Level of Information Disclosure in Financial Statements Prepared in Accordance With IFRS," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(3), pages 453-482, September.
• Mostafa Kamal Hassan, 2015. "Corporate Governance, Audit Committee and the Internet Reporting Of Strategic Information by UAE Non-Financial Listed Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(3), pages 508-545, September.
• Semiu Babatunde Adeyemi & Sunday Obah & Ini Etete Udofia, 2015. "Determinants of Demand and Supply of Accounting and Audit Services in SMEs: Evidence from Nigeria," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(3), pages 546-574, September.
• Ana-Alexandrina POPESCU, 2015. "Competitive Advantages of the Entrepreneur Product in Bank Accounts," Eco-Economics Review, Ecological University of Bucharest, Economics Faculty and Ecology and Environmental Protection Faculty, vol. 1(1), pages 17-24, June.
• Prempeh, Kwadwo Boateng & Twumasi, Patrick & Kyeremeh, Kwadwo, 2015. "Assessment of financial control practices in Polytechnics in Ghana. A case study of Sunyani Polytechnic," MPRA Paper 68083, University Library of Munich, Germany.
• Massa, Massimo & Qian, Wenlan & Xu, Weibiao & Zhang, Hong, 2015. "Competition of the informed: Does the presence of short sellers affect insider selling?," Journal of Financial Economics, Elsevier, vol. 118(2), pages 268-288.
• Katolnik, Svetlana & Kukec, Sandra K. & Schöndube, Jens Robert, 2015. "Board Incentives and Board Independence in Dynamic Agency," Hannover Economic Papers (HEP) dp-567, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.
• Sandra Milena Muñoz López & Gustavo Alberto Ruiz Rojas & Héctor José Sarmiento Ramírez, 2015. "Didácticas para la formación en investigación contable: una discusión crítica de las prácticas de enseñanza," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, vol. 0(1), pages 53-86, June.
• Noemí Vásquez Quevedo & Ruth Alejandra Patiño Jacinto, 2015. "El subsistema de formación contable en Colombia y México," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, vol. 0(1), pages 87-102, June.
• Bill Francis & Iftekhar Hasan & Qiang Wu, 2015. "Professors in the Boardroom and Their Impact on Corporate Governance and Firm Performance," Financial Management, Financial Management Association International, vol. 44(3), pages 547-581, September.
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• Georgescu FLOAREA, 2015. "Statistical Analysis in SPSS of Enterprise Activity in the Short Term," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 2(1), pages 87-94, December.
• Toms, Steven, 2015. "Fraud and Financial Scandals: A Historical Analysis of Opportunity and Impediment," MPRA Paper 68255, University Library of Munich, Germany.
• Vincent Chen & Samuel Tiras, 2015. "‘Other information’ as an explanatory factor for the opposite market reactions to earnings surprises," Review of Quantitative Finance and Accounting, Springer, vol. 45(4), pages 757-784, November.
• Mary Hill & Peter Johnson & Kelvin Liu & Thomas Lopez, 2015. "Operational restructurings: where’s the beef?," Review of Quantitative Finance and Accounting, Springer, vol. 45(4), pages 721-755, November.
• Yuri Biondi & Pierpaolo Giannoccolo, 2015. "Share price formation, market exuberance and financial stability under alternative accounting regimes," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 10(2), pages 333-362, October.
• Nils Patschureck & Friedrich Sommer & Arnt Wöhrmann, 2015. "Contract design as a risk management tool in corporate acquisitions: theoretical foundations and empirical evidence," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(4), pages 279-316, October.
• Sebastian Eichfelder & Mona Lau, 2015. "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," FEMM Working Papers 150019, Otto-von-Guericke University Magdeburg, Faculty of Economics and Management.
• Ivana Mamic-Sacer, 2015. "The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states," Financial Theory and Practice, Institute of Public Finance, vol. 39(4), pages 393-410.
• Bao-Guang Chang & Tai-Hsin Huang & Chun-Yi Kuo, 2015. "A comparison of the technical efficiency of accounting firms among the US, China, and Taiwan under the framework of a stochastic metafrontier production function," Journal of Productivity Analysis, Springer, vol. 44(3), pages 337-349, December.
• Jaafar, Aziz & Thornton, John, 2015. "Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms," The International Journal of Accounting, Elsevier, vol. 50(4), pages 435-457.
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• Bozzolan, Saverio & Fabrizi, Michele & Mallin, Christine A. & Michelon, Giovanna, 2015. "Corporate Social Responsibility and Earnings Quality: International Evidence," The International Journal of Accounting, Elsevier, vol. 50(4), pages 361-396.
• Ng, Anthony C. & Rezaee, Zabihollah, 2015. "Business sustainability performance and cost of equity capital," Journal of Corporate Finance, Elsevier, vol. 34(C), pages 128-149.
• Bernile, Gennaro & Sulaeman, Johan & Wang, Qin, 2015. "Institutional trading during a wave of corporate scandals: “Perfect Payday”?," Journal of Corporate Finance, Elsevier, vol. 34(C), pages 191-209.
• Mao, Yaping & Renneboog, Luc, 2015. "Do managers manipulate earnings prior to management buyouts?," Journal of Corporate Finance, Elsevier, vol. 35(C), pages 43-61.
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• Chahine, Salim & Mansi, Sattar & Mazboudi, Mohamad, 2015. "Media news and earnings management prior to equity offerings," Journal of Corporate Finance, Elsevier, vol. 35(C), pages 177-195.
• Shen, Chung-Hua & Luo, Fuyan & Huang, Dengshi, 2015. "Analysis of earnings management influence on the investment efficiency of listed Chinese companies," Journal of Empirical Finance, Elsevier, vol. 34(C), pages 60-78.
• Echterling, F. & Eierle, B. & Ketterer, S., 2015. "A review of the literature on methods of computing the implied cost of capital," International Review of Financial Analysis, Elsevier, vol. 42(C), pages 235-252.
• Campa, Domenico & Camacho-Miñano, María-del-Mar, 2015. "The impact of SME’s pre-bankruptcy financial distress on earnings management tools," International Review of Financial Analysis, Elsevier, vol. 42(C), pages 222-234.
• Hassanein, Ahmed & Hussainey, Khaled, 2015. "Is forward-looking financial disclosure really informative? Evidence from UK narrative statements," International Review of Financial Analysis, Elsevier, vol. 41(C), pages 52-61.
• Papanastasopoulos, Georgios A. & Tsiritakis, Emmanuel, 2015. "The accrual anomaly in Europe: The role of accounting distortions," International Review of Financial Analysis, Elsevier, vol. 41(C), pages 176-185.
• Chen, Jason V. & Li, Feng, 2015. "Discussion of “Textual analysis and international financial reporting: Large sample evidence”," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 181-186.
• Bloomfield, Matthew J. & Bloomfield, Robert, 2015. "Discussion of delegated trade and the pricing of public and private information," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 104-109.
• Billings, Mary Brooke & Jennings, Robert & Lev, Baruch, 2015. "On guidance and volatility," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 161-180.
• Lang, Mark & Stice-Lawrence, Lorien, 2015. "Textual analysis and international financial reporting: Large sample evidence," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 110-135.
• Bryce, Mitchell & Ali, Muhammad Jahangir & Mather, Paul R., 2015. "Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectiveness — Evidence from Australia," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 163-181.
• Koh, SzeKee & Durand, Robert B. & Limkriangkrai, Manapon, 2015. "The value of Saints and the price of Sin," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 56-72.
• Jin, Kai & Shan, Yaowen & Taylor, Stephen, 2015. "Matching between revenues and expenses and the adoption of International Financial Reporting Standards," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 90-107.
• Kim, Young Jun & Kim, Jung Hoon & Kwon, Sewon & Lee, Su Jeong, 2015. "Percent accruals and the accrual anomaly: Korean evidence," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 340-366.
• Zhu, Tingting & Lu, Meiting & Shan, Yaowen & Zhang, Yuanlong, 2015. "Accrual-based and real activity earnings management at the back door: Evidence from Chinese reverse mergers," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 317-339.
• Duong, Lien & Evans, John, 2015. "CFO compensation: Evidence from Australia," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 425-443.
• Hermes, Cornelis & Oxelheim, L. & Randoy, Trond & Hooghiemstra, Reginald, 2015. "The impact of board internationalization on earnings management," Research Report 15010-I&O, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
  • Hooghiemstra, Reggy & Hermes, Niels & Oxelheim, Lars & Randøy, Trond, 2015. "The Impact of Board Internationalization on Earnings Management," Working Paper Series 1096, Research Institute of Industrial Economics.
• Jan Svitlík, 2015. "ETR Development and Analysis: Case from the Czech Republic," European Financial and Accounting Journal, University of Economics, Prague, vol. 2015(4), pages 05-18.
• Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz, 2017. "The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession," Journal of Accounting Research, Wiley Blackwell, vol. 55(1), pages 35-78, March.
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  • Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz, 2015. "The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession," CESifo Working Paper Series 5661, CESifo Group Munich.
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• Mincho Minev, 2015. "Integrated Model For The Initial Measurement Of Assets Created In Enterprises," Izvestiya, Varna University of Economics, issue 3, pages 93-103.
• Svitlana Denga & Akansha Jain, 2015. "Accounting of Financial Risk Hedging Tools," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 8-14, December.
• Viktor Zamlynskyy, 2015. "Status and Prospects of Information Support Improvement for Processes of Venture Investment," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 15-18, December.
• Volodymyr Kebko, 2015. "Ways to Better Information Transparency and Availability of Financial Reporting of Agricultural Companies," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 19-23, December.
• Vyacheslav Naberukhin, 2015. "Interdisciplinary Concept of Intellectual Property in Solution of Its Accounting Problems," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 24-28, December.
• Oksana Oliynyk & Valentyna Ksendzuk, 2015. "Methodical Support for Accounting of Operations with Hedging Instruments and Items," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 29-37, December.
• Tetyana Plakhtiy, 2015. "Analysis of Approaches to Understanding of Essence of Accounting Information Quality," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 38-45, December.
• Maryna Pravdyuk, 2015. "Accounting Support for Cost Management in Milk-Processing Companies," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 46-52, December.
• Nataliya Pravdyuk, 2015. "Accounting and Analytical Support for Company Profit Management," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 53-60, December.
• Iryna Predko, 2015. "Accounting-and-Control Support for the Companies Activity in the Context of Crisis," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 61-66, December.
• Antonina Chyrva, 2015. "Improvement of Company Accounting Policy Concerning Accounting of Value-Added-Tax," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 67-71, December.
• Mykhaylo Shynkarenko, 2015. "Improvement of Documentary Support for Accounting Process in Agricultural Servicing Cooperatives," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 72-78, December.
• Lyudmyla Shkulipa, 2015. "Accounting of Financial Costs in the Company: Scientific and Practical Aspect," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 79-85, December.
• Eichfelder, Sebastian & Lau, Mona, 2015. "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," Discussion Papers 2015/33, Free University Berlin, School of Business & Economics.
• Antonio Cerqueira & Claudia Pereira, 2015. "Accounting Accruals and Information Asymmetry in Europe," Prague Economic Papers, University of Economics, Prague, vol. 2015(6), pages 638-661.
• Daniela Georgescu, 2015. "Legislative Similarities and Differences between the Annual Financial Statements for the Individual and Consolidated Economic Entities," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 10(2), pages 37-44, December.
• Lee, Charles M. C. & So, Eric C., 2015. "Alphanomics: The Informational Underpinnings of Market Efficiency," Foundations and Trends(R) in Accounting, now publishers, vol. 9(2-3), pages 59-258, December.
• Valentina Dorina BOGDAN, 2015. "Cash Flow – An Instrumet For Annalysing And Determining The Value Of An Enterprise," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 34, pages 569-577, December.
• Jindřiška Kouřilová, 2015. "Q-Test DMFCA as a Possible Quick Way of Checking Accounts and Business Activities in the Enterprise," Český finanční a účetní časopis, University of Economics, Prague, vol. 2015(1), pages 55-70.
• Jekaterina Šmídová, 2015. "Financial due diligence," Český finanční a účetní časopis, University of Economics, Prague, vol. 2015(1), pages 70-84.
• Lenka Nováková & Martin Polák, 2015. "Disclosures in Accordance with IAS 24 (Related Parties)," Český finanční a účetní časopis, University of Economics, Prague, vol. 2015(1), pages 85-99.
• Ladislav Mejzlík & Markéta Arltová & David Procházka & Leoš Vítek, 2015. "Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků
  [The Adoption of International Financial Reporting Standards in the Czech Republic and Its," Politická ekonomie, University of Economics, Prague, vol. 2015(7), pages 811-832.
• Grigore Marian, 2015. "Financial Audit And Benchmarking In The Construction Industry - A Step Towards Performance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1003-1008, July.
• Kiss Agota & Orban Ildiko, 2015. "The Eps Of The Ifrs As A Benchmark Of Corporate Performance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 944-948, July.
• Chelariu Alin & Tanasa Florentin Emil, 2015. "Psychological Profile Of Professional Accountant In Ethical Context," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 934-938, July.
• Chelariu Alin, 2015. "Psychological Profile Of The Accountant Fraudster," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 927-933, July.
• Attila Rozsa & Darabos Eva, 2015. "The Chosen Exchange Rate As The Possibility Of Reducing The Risks Of Currency Exchange Transactions," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 923-926, July.
• Vladu Alina Beattrice, 2015. "Corporate Governance Mechanisms And Earnings Management: A State Of The Art," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 982-990, July.
• NICHITA Mirela & GAJEVSZKY Andra, 2015. "Evolution And Quality Of Financial Reporting In Romania: An Overview From 1990 To Present," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 949-958, July.
• TOTH Kornel & HERCZEG Adrienn, 2015. "The Effect Of Globalization On Frameworks And Concepts In Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 968-975, July.
• Farcas Teodora Viorica, 2015. "Users Needs: A Premise For Corporate Reporting Change," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 939-943, July.
• Szoke Reka & Dekan Tamas, 2015. "Presentation Of Sporting Player’S Rights In Hungarian And International Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 959-967, July.
• Hana Vomáčková, 2015. "Measurement Base in Financial Accounting and Business Combinations and Transformations of Business Companies - Examples from practice," Český finanční a účetní časopis, University of Economics, Prague, vol. 2015(4), pages 59-77.
• Petra Ašenbrenerová, 2015. "Disclosure of Associates in Investor´s Financial Statement in Accordance with IFRS," Český finanční a účetní časopis, University of Economics, Prague, vol. 2015(4), pages 93-115.
• Kateřina Knorová, 2015. "Performance Measurement and Its Link to Incentive System," Český finanční a účetní časopis, University of Economics, Prague, vol. 2015(4), pages 116-132.
• Michal Svoboda, 2015. "Construction of Municipalities´ Financial Health Indicator," Český finanční a účetní časopis, University of Economics, Prague, vol. 2015(4), pages 150-160.
• Miroslava Vlčková & Ludvík Friebel, 2015. "The Draft of Methodology for Assessment of Quality of Financial Accounting Data Using AHP Method," Český finanční a účetní časopis, University of Economics, Prague, vol. 2015(2), pages 58-69.
• Vladimír Zelenka, 2015. "Identification of Publication Periods of Professional Journal (Milestones of Publication of Účetní listy)," Český finanční a účetní časopis, University of Economics, Prague, vol. 2015(2), pages 70-94.
• David Procházka, 2015. "Is a Full International Accounting Convergence Desirable?," Český finanční a účetní časopis, University of Economics, Prague, vol. 2015(3), pages 7-23.
• Marie Zelenková, 2015. "Preparation of Consolidated Financial Statement of the Group with Cyclic Interests among Separate Entities," Český finanční a účetní časopis, University of Economics, Prague, vol. 2015(3), pages 24-42.
• Dana Dvořáková, 2015. "Revenue from Contracts with Costumers," Český finanční a účetní časopis, University of Economics, Prague, vol. 2015(3), pages 80-96.
• Mirela Niculae, 2015. "Monitoring of the Economical-Financial Outcomes in the Context of the Exigencies of the Corporate Governance through the Budget System," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(4), pages 67-79, December.
• Isabel Argimón & Ángel Estrada & Michel Dietsch, 2015. "Prudential filters, portfolio composition and capital ratios in european banks," Working Papers 1538, Banco de España;Working Papers Homepage.
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• Cahn, Christophe & Balda, Fabrizio & Lemaire, Franck & Demarteau, Henri & Cano, José Ramón & Thiebot-Goget, Karelle & Holstein, Lars & Maza, Luis Ángel & Brites, Margarida & Burker, Matthias & Kalous,, 2015. "The Bank for the Accounts of Companies Harmonized (BACH) database," Statistics Paper Series 11, European Central Bank.
• Hooghiemstra, Reggy & Hermes, Niels & Oxelheim, Lars & Randøy, Trond, 2015. "The Impact of Board Internationalization on Earnings Management," Working Paper Series 1096, Research Institute of Industrial Economics.
  • Hermes, Cornelis & Oxelheim, L. & Randoy, Trond & Hooghiemstra, Reginald, 2015. "The impact of board internationalization on earnings management," Research Report 15010-I&O, University of Groningen, Research Institute SOM (Systems, Organisations and Management).
• Peter Friedrich, 2015. "Determining Social Capital By Social Accounting," Oeconomia Copernicana, Institute of Economic Research, vol. 6(1), pages 47-73, March.
• Anna Wildowicz-Giegiel & Adam Wyszkowski, 2015. "Absorption Of Eu Funds In The Context Of Polish Enterprises Competitiveness Measured By Profitability Ratios," Oeconomia Copernicana, Institute of Economic Research, vol. 6(1), pages 113-123, March.
• Kiridaran Kanagaretnam & Gerald Lobo & Chong Wang, 2015. "Religiosity and Earnings Management: International Evidence from the Banking Industry," Journal of Business Ethics, Springer, vol. 132(2), pages 277-296, December.
• McDonough, Ryan P. & Shakespeare, Catherine M., 2015. "Fair value measurement capabilities, disclosure, and the perceived reliability of fair value estimates: A discussion of Bhat and Ryan (2015)," Accounting, Organizations and Society, Elsevier, vol. 46(C), pages 96-99.
• Mustafa UC & Artir MALIQI, 2015. "Analysis of the Development of Accounting in Kosovo," Turkish Economic Review, KSP Journals, vol. 2(3), pages 141-151, September.
• IOANA Herbei (MOȚ), 2015. "PERCEPTIONS OF PROFESSIONAL ACCOUNTANTS REGARDING ACCOUNTING POLICIES (International Conference "Recent Advances in Economic and Social Research", 13-14 mai 2015, București)," Institute for Economic Forecasting Conference Proceedings 151207, Institute for Economic Forecasting.
• Alina Beattrice Vladu, 2015. "AN EMPIRICAL INVESTIGATION REGARDING THE ETHICS OF EARNINGS MANAGEMENT (International Conference "Recent Advances in Economic and Social Research", 13-14 mai 2015, București)," Institute for Economic Forecasting Conference Proceedings 151209, Institute for Economic Forecasting.
• Veronica CATARGIU, 2015. "The Relevance Of The ”Expenditure Budget – Costs Budget” Binomial For The Management Of National Companies. Case Study – The Romanian Television Society," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 38(1), pages 85-98, June.
• Falcón Pérez, Esther & Fuentes Perdomo, Juana & Serrano Moracho, Francisco, 2015. "Cambios en la gestión contable: influencia de las nuevas tecnologías," Revista de Dirección y Administración de Empresas, Universidad del País Vasco - Escuela Universitaria de Estudios Empresariales de San Sebastián.
• Simone TERZANI & Roberta GUERRIERI, 2015. "Come superare la "crisi" in famiglia. Riflessioni sulle performance dei gruppi italiani quotati," Working papers of the Department of Economics - University of Perugia (IT) 19/2015, Università di Perugia, Dipartimento Economia.
• Evers, Maria Theresia, 2015. "Evidence on Book-tax Differences and Disclosure Quality Based on the Notes to the Financial Statements," Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113127, Verein für Socialpolitik / German Economic Association.
• Marzena KRAWCZYK, 2015. "The Use of Balanced Scorecard in Implementation of the User-Driven Innovation Concept," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 18(2), pages 293-309, December.
• GĂDĂU, Liana, 2015. "The transposition of the balance sheet to financial and functional balance sheet. Research and development," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 6(3), pages 21-29.
• Liana GÂDÃU, 2015. "The Extension of the Accounting Objective over the Intellectual Potential," Journal of Advanced Research in Management, ASERS Publishing, vol. 0(2), pages 71-74, December.
• Azimi, Mohammad Naim, 2015. "Impact of Organization Internal Factors on Ethical Intensity of Accountants in Afghanistan," MPRA Paper 69532, University Library of Munich, Germany, revised 10 Aug 2015.
• Yuri Biondi & Simone Righi, 2015. "Much ado about making money:The impact of disclosure, news and rumors over the formation of security market prices over time," Department of Economics 0075, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".
• Gil-Lafuente, Anna M. & González-Santoyo, Federico & Flores Romero, Martha B., 2015. "Presupuesto base cero, gestión de la tesorería en contexto de incertidumbre (fuzzy logic): técnica y aplicación," Revista Nicolaita de Estudios Económicos, Universidad Michoacana de San Nicolás de Hidalgo, Instituto de Investigaciones Económicas y Empresariales, vol. 0(1), pages 39-52.
• Mariusz Karwowski, 2015. "The effects of the evolution of the business model in a period of economic crisis — a study of annual reports of selected airlines," Ekonomia i Prawo, Uniwersytet Mikolaja Kopernika, vol. 14(4), pages 479-490, December.
• Wendy Heltzer & Mary Mindak & Mingjun Zhou, 2015. "Do Firms Engage In Aggressive Tax Reporting Prior To Bankruptcy?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(2), pages 1-15.
• Yousef Jahmani & Suman Niranjan, 2015. "Earnings Management, Weak Internal Controls, And Firm Size," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(2), pages 51-64.
• Venus C. Ibarra & Rodrigo M. Velasco, 2015. "Accounting Knowledge, Practices, And Controls Of Micro, Small And Medium Enterprises: Evidence From The Philippines," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(2), pages 83-96.
• Ezaaz Hasan & Anjani Mala & Glen Finau, 2015. "The Nature And Concept Of Accountability: A Case Study Of Three Entities In Fiji," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 9(2), pages 65-74.
• Sean Valentine & Gary Fleischman & Connie R. Bateman, 2015. "An Exploratory Study Of Professional Ethical Standards, Positive Budgeting Orientation, And The Mediating Role Of Corporate Ethical Values," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(1), pages 1-20.
• Renee Weiss & John Shon, 2015. "Voluntary Fair Value Disclosures By Bank Holding Companies: The Role Of Sec Dear Cfo Letters," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(1), pages 21-37.
• Irene Kim, 2015. "Directors’ And Officers’ Insurance And Opportunism In Accounting Choice," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(1), pages 51-65.
• Rafael Marrero, 2015. "Historical Development Of Accounting In United States Of America And Its Encounter With International Financial Reporting Standards, Desarrollo Historico De La Contabilidad De Estados Unidos De Americ," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 3(5), pages 29-46.
• Victor Munteanu & Marilena Zuca, 2015. "Debate Regarding Measuring Accounting Value: Historical Cost against Fair Value," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(4), pages 91-102, December.
• Maria del Carmen Ruiz Sanchez, 2015. "Sources And Mechanisms Of Financing For Smes In Villavicencio, Colombia Fuentes Y Mecanismos De Financiacion En Las Pymes De Villavicencio (Colombia)," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 3(3), pages 93-110.
• David Rodeiro Pazos & Sara Fernández López & Maria Jesus Rodríguez Gulías & María Milagros Vivel Bua, 2015. "Análisis patrimonial de las spin-off universitarias en España. Existe alguna diferencia con el resto de empresas?," Investigaciones de Economía de la Educación volume 10,in: Marta Rahona López & Jennifer Graves (ed.), Investigaciones de Economía de la Educación 10, edition 1, volume 10, chapter 7, pages 151-168 Asociación de Economía de la Educación.
• Jair Antonio Fagundes & Cristina Crespo Soler & Vicente Ripoll Feliu & Maria Leonor Ferreira, 2015. "Indicadores para o gerenciamento de faculdades: um estudo de dois casos na espanha," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, vol. 23(2), pages 109-121, December.
• Rafael Marrero Diaz, 2015. "Level Of Familiarity Of Professor, Students, And Professional With The International Financial Reporting Standards In Puerto Rico, Grado De Familiaridad Que Tienen Los Profesores, Estudiantes Y Profes," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 8(1), pages 1-22.
• Aida R. Lozada Rivera, 2015. "SEDUCTIVE ROUTE TOWARDS CONVERGENCE DISCLOSURE: IFRS FOR SMEs,RUTA SEDUCTORA HACIA LA CONVERGENCIA DIVULGACION: NIIF PARA PYMES," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 8(2), pages 83-103.
• Bukša Tezzele, Ružica & De Amicis, Raffaele, 2015. "The role of technology and citizens' involvement in smart, inclusive and sustainable urban development," MPRA Paper 70077, University Library of Munich, Germany.
• Valerian LAVAL, 2015. "Improving the controlling function with a structured optimization project," Timisoara Journal of Economics and Business, West University of Timisoara, Romania, Faculty of Economics and Business Administration, vol. 8(2), pages 203-219, December.
• Jadranka MRSIK & Ninko KOSTOVSKI, 2015. "Environmental and social responsibility reporting. Do Macedonian companies disclose those information and how?," Timisoara Journal of Economics and Business, West University of Timisoara, Romania, Faculty of Economics and Business Administration, vol. 8(2), pages 220-231, December.
• Vasiliki Makri, 2015. "What Triggers Loan Losses? An Empirical Investigation of Greek Financial Sector," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, vol. 65(3-4), pages 119-143, july-Dece.
• Costel Istrate, 2015. "The Persistence of the Accounting Policies After the Transition to IFRS of the Romanian Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(4), pages 599-626, December.
• Salma Damak-Ayadi & Emna Klibi, 2015. "Impact of Executives’ Profile on the Extent of Voluntary Financial Disclosure: The Case of Tunisian Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(4), pages 655-684, December.
• Nikhil Chandra Shil & Mahfuzul Hoque & Mahmuda Akter, 2015. "Researching the Level of Diffusion of Selective Management Accounting Techniques by Bangladeshi Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(4), pages 704-731, December.
• Florin Dobre & Laura Brad & Radu Ciobanu, 2015. "Timely Loss Recognition and the Value Relevance of the Romanian Listed Companies Considering the IFRS Approach," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(4), pages 732-747, December.
• Maria Carmen Huian, 2015. "The Usefulness of Accounting Information on Financial Instruments to Investors Assessing Non-Financial Companies. An Empirical Analysis on the Bucharest Stock Exchange," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(4), pages 748-769, December.
• Jeroh Edirin & Ekwueme C. M. & Okoro G. Edesiri, 2015. "Corporate Governance, Financial Performance And Audit Quality Of Listed Firms In Nigeria," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, vol. 7(2 (July)), pages 220-231.
• Tai-Yuan Chen & Zhaoyang Gu & Keiichi Kubota & Hitoshi Takehara, 2015. "Accrual-Based and Real Activities Based Earnings Management Behavior of Family Firms in Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 5, pages 21-47, December.
• Juan Monterrey Mayoral & Amparo Sánchez Segura, 2015. "Planificación fiscal y Gobierno Corporativo en las empresas cotizadas españolas," Hacienda Pública Española, IEF, vol. 214(3), pages 55-89, September.
• Shafii, Zurina & Abidin, Ahmad Zainal & Salleh, Supiah, 2015. "Integrated Internal-External Shariah Audit Model: A Proposal towards the Enhancement of Shariah Assurance Practices in Islamic Financial Institutions," Working Papers 1436-7, The Islamic Research and Teaching Institute (IRTI).
• Nadya Velinova-Sokolova, 2015. "Hedge Accounting According to the International Financial Reporting Standard 9," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 93-103, December.
• PhD. Emilia VASILE & PhD. Ion CROITORU, 2015. "Internal Control Management - Key Factor In Objectives," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 40(1), pages 19-30, December.
• Plantin, Guillaume & Tirole, Jean, 2015. "Marking to market versus taking to market," LSE Research Online Documents on Economics 65104, London School of Economics and Political Science, LSE Library.
  • Guillaume Plantin & Jean Tirole, 2016. "Marking to Market versus Taking to Market," Sciences Po publications info:hdl:2441/7pu0mfr14h9, Sciences Po.
• Gheorghe Lepadatu, 2015. "Financial Instruments in Modern Accounting Management," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 7(4), pages 85-91, December.
• Marica Javorovic, 2015. "Novi Zakon O Računovodstvu – Usporedni I Kritički Prikaz," Effectus - Working Paper Series 0003, Effectus - University College for Law and Finance.
• Robu Sorin-Adrian, 2015. "Opinions regarding the freedom and compliance in accounting - taxation – management relationship," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 6.
• Traian-Ovidiu Calotă, 2015. "Considerations about certain specific items of accounting information’s modeling in tourism," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 6.
• Traian-Ovidiu Calotă, 2015. "Considerations about Certain Specific Items of Accounting Information’s Modeling in Tourism," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 6.
• Robu Sorin-Adrian, 2015. "Opinions regarding the Freedom and Compliance in Accounting - Taxation – Management Relationship," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 6.
• Tanase Alin Eliodor, 2015. "Methods for preparing forecast financial statements," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 6.
• Traian-Ovidiu Calotă, 2015. "Considerations about certain specific items of accounting information’s modeling in tourism," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 6.
• Robu Sorin-Adrian, 2015. "Standpoints regarding fiscal security for competitive business," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 9.
• Traian-Ovidiu Calotă & Tănase Alin-Eliodor, 2015. "Lines of action for efficiency of tax and accounting information’s using in management of Romanian tourism," National Strategies Observer (NOS), Institute for World Economy, Romanian Academy, vol. 2.
• Becker , Sebastian D & Mahlendorf , Matthias D & Schäffer , Utz & Thaten , Mario, 2015. "Budgeting in Times of Economic Crisis," Les Cahiers de Recherche 1122, HEC Paris.
• Francis, Bill & Hasan, Iftekhar & Li, Lingxiang, 2015. "Evidence for the existence of downward real earnings management," Research Discussion Papers 13/2015, Bank of Finland.
• Cimafranca, Jan Linster & Capuyan, Beverly & Cabilla, Fabien & Cansancio, Angelique & Villaflor-Balacy, Garnette Mae, 2015. "The Influence of School Ability Measures on Accounting Competencies: A Path Analysis," MPRA Paper 72372, University Library of Munich, Germany, revised 05 Jul 2016.
• Marica Javorovic, 2015. "Novi Zakon O Raèunovodstvu - Usporedni I Kritièki Prikaz," FIP - Journal of Finance and Law, Effectus - University College for Law and Finance, vol. 3(1), pages 101-111.
• Gad Jacek, 2015. "The main categories of disclosures concerning control over financial reporting: The practice of companies listed on the Warsaw Stock Exchange," Business and Economic Horizons (BEH), Prague Development Center, vol. 11(3), pages 162-172, October.
• Allaudeen Hameed & Randall Morck & Jianfeng Shen & Bernard Yeung, 2015. "Information, Analysts, and Stock Return Comovement," Review of Financial Studies, Society for Financial Studies, vol. 28(11), pages 3153-3187.
  • Allaudeen Hameed & Randall Morck & Jianfeng Shen & Bernard Yeung, 2010. "Information, analysts, and stock return comovement," NBER Working Papers 15833, National Bureau of Economic Research, Inc.
• Waeibrorheem Waemustafa & Azrul Abdullah, 2015. "Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter?," Post-Print halshs-01509026, HAL.
  • Waemustafa, Waeibrorheem & Abdullah, Azrul, 2015. "Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter?," MPRA Paper 72766, University Library of Munich, Germany.
• Dilek ÞAHÝN, 2015. "Türkiye’nin ve G-8 Ülkelerinin Endüstri-Ýçi Ticaretinin Statik Analizi," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 3(4), pages 98-107.
• Mansour Dehghan & Mahdi Ghafoorifard & Babak Shamsi & Seyed hamid Seyed heydari, 2015. "The Effect Of Implementing Core Banking Services On Profitability. Case Study: All Branches Of A Private Bank In Mashhad," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 21.
• Maria Carmen HUIAN, 2015. "Impact Of The Ifrs Adoption On Financial Assets And Liabilities. Empirical Evidence From Bucharest Stock Exchange," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 16, pages 69-90, December.
• Luminita HURBEAN & Vasile Daniel PAVALOAIA & Doina FOTACHE, 2015. "Improving Graduates' Employability In It Field. The Case Of Accounting And Information Systems Study Program," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 16, pages 135-148, December.
• Costel ISTRATE & Ioan Bogdan ROBU & Mihai CARP, 2015. "Impact Of The Transition To Ifrs For The Romanian Listed Companies In Financial Distress," Review of Economic and Business Studies, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, issue 15, pages 83-102, June.
• Doina Maria Tilea & Dragos Laurentiu Zaharia & Vasile Bleotu, 2015. "A constructive perspective on the concept of performance according to OMPF 1802/2014," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 4(1), pages 63-67, April.
• Dinu Octavian Nicolescu, 2015. "The connection between financial management and financial control," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 4(2), pages 42-45, August.
• Daines, Robert M. & McQueen, Grant R. & Schonlau, Robert J., 2015. "Right on Schedule: CEO Option Grants and Opportunism," Research Papers 3314, Stanford University, Graduate School of Business.
• Israeli, Doron & Lee, Charles M. C. & Sridharan, Suhas A., 2015. "Is There a Dark Side to Exchange Traded Funds (ETFs)? An Information Perspective," Research Papers 3322, Stanford University, Graduate School of Business.
• Eva Angela Cruz Silbeto & José Carlos del Toro Ríos, 2015. "Las Bases De Registro, Flujos Y Momentos Del Sistema De Contabilidad Gubernamental En El Nivel Provincial," Observatorio de la Economía Latinoamericana, Grupo Eumed.net (Universidad de Málaga), issue 212, October.
• Burca Valentin & Mates Dorel, 2015. "Implications Of Ifrs Adoption On Earnings Quality, Empirical Case For Romanian Environment," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(17), pages 1-5.
• Janusz Grabara & Mircea Bunaciu, 2015. "The Existence of Disagreements in Organisational Entities - Source of the Occurrence of Conflicts at Work," Annals of the University of Craiova for Journalism, Communication and Management, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 1(1), pages 4-23, December.
• Aurelia Dumitru & Alina Georgiana Motoi & Andrei Bogdan Budica, 2015. "What kind of leader is a manager?," Annals of the University of Craiova for Journalism, Communication and Management, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 1(1), pages 50-60, December.
• Aurelia Dumitru, 2015. "The Accounting of the International Transactions: Book Review," Annals of the University of Craiova for Journalism, Communication and Management, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 1(1), pages 72-74, December.
• Angela-Eliza Micu & Alexandru Capatina, 2015. "Managing Online Brand Identity: the Case of Two Pure Players," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 292-299, May.
• Larissa Bãtrâncea, 2015. "Ab initio: A historical Perspective on Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 376-379, May.
• Carmen Maria Dindiri & Cristian Drãgan & Valeriu Brabete, 2015. "Accountancy and Management of Human Resources Employed on Subsidized Places - Young Graduates -," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 417-422, May.
• Andreea Elena Dreghiciu, 2015. "The Aspects of Revaluation of Tangible Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 428-433, May.
• Marinela – Daniela Manea, 2015. "Preoccupations and Tendencies within the Romanian Accounting Space Regarding the Capitalization of Intangible, Incorporate Assets Owned by Companies in the International Context of Integrated Reportin," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 464-469, May.
• Traian Cristin Nicolae, 2015. "The Accounting Model for Calculating Performance of Entities and Share Based Payments," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 515-519, May.
• Nicu Popa & Adriana Florina Popa, 2015. "The Impact of Accounting and Fiscal Regulations on Corporate Income Tax Information Provided to Stakeholders," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 539-545, May.
• Diana Andreea Trãistaru, 2015. "Ethics and Morality in the Accounting Profession," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 556-559, May.
• Julian Martínez Vargas & Pedro Carmona Ibáñez & José Pozuelo Campillo, 2015. "La presión fiscal en las cooperativas: una valoración por tamaños, comunidades y sectores para el periodo 2008-2011
  [Fiscal pressure in cooperatives: a study by company size, regions and industries," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 119, pages 1132-1158.
• Miguel Angel Zubiaurre Artola & Lorea Andicoechea Orondo & Ainhoa Saitua Iribar, 2015. "Aplicación de la Orden EHA/3360/2010 sobre aspectos contables de las cooperativas: efectos en los fondos propios de las cooperativas de la Comunidad Autónima del País Vasco
  [Application of Order EH," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 118, pages 180-201.
• Assoc. Prof. Alina-Teodora Ciuhureanu Ph. D, 2015. "Quality Accounting Principles And Information Implications For The Company’S Management," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(25), pages 5-14, NOVEMBER.
• Lect. Anca Antoaneta Varzaru Ph. D, 2015. "The Practices Of Management Accounting In Spain," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(24), pages 5-12, APRIL.
• Carmen-Alexandra Baltariu Ph. D Student, 2015. "Value Relevance And The Adoption Of The Ias/ Ifrs Framework – A Literature Review," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(24), pages 13-20, APRIL.
• Bogdan Sticlosu Ph. D Student & Bogdan Pîrvulescu Ph. D Student, 2015. "The Evolution Of Insolvencies In Central And East Europe," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(24), pages 113-122, APRIL.
• Assist. Cristina Circa Ph.D. & Assoc. Prof. Alina Almasan Ph.D. & Lect. Romeo Margea Ph.D. & Lect. Camelia Margea Ph.D., 2015. "Erp Systems And Management Accounting – Evolutions And Challenges," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(24), pages 155-166, APRIL.
• Emilio Mauleón Méndez & Juana Isabel Genovart Balaguer, 2015. "El capital y la aplicación de resultados en las sociedades agrarias de transformación: praxis y propuestas lege ferenda
  [The capital and application of results in agrarian processing companies: pra," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 118, pages 148-179.
• Abdullah Muhammad Iqbal & Iram Khan & Zeeshan Ahmed, 2015. "Earnings Management and Privatisations: Evidence from Pakistan," The Pakistan Development Review, Pakistan Institute of Development Economics, vol. 54(2), pages 79-96.
• Sommerer, Jan, 2015. "Anforderungen an ein wirkungsorientiertes Personalcontrolling," Zeitschrift für interdisziplinäre ökonomische Forschung, Allensbach Hochschule, issue 2, pages 69-71, Dezember.
• Mohammed Amidu & Ransome Kuipo, 2015. "Earnings management, funding and diversification strategies of banks in Africa," Accounting Research Journal, Emerald Group Publishing, vol. 28(2), pages 172-194, September.
• Liang Song, 2015. "Accounting disclosure, stock price synchronicity and stock crash risk: An emerging-market perspective," International Journal of Accounting and Information Management, Emerald Group Publishing, vol. 23(4), pages 349-363, October.
• Krishna Kumar & Lucy Lim, 2015. "Was Andersen’s audit quality lower than its peers?: A comparative analysis of audit quality," Managerial Auditing Journal, Emerald Group Publishing, vol. 30(8/9), pages 911-962, October.
• David Hay, 2015. "The frontiers of auditing research," Meditari Accountancy Research, Emerald Group Publishing, vol. 23(2), pages 158-174, August.
• K. Papageorgiou & Abdel K. Halabi, 2015. "Factors contributing toward student performance in a distance education accounting degree," Meditari Accountancy Research, Emerald Group Publishing, vol. 22(2), pages 211-223, January.
• Abdullah Mohammed Ayedh & Abdelghani Echchabi, 2015. "Shari’ah supervision in the Yemeni Islamic banks: a qualitative survey," Qualitative Research in Financial Markets, Emerald Group Publishing, vol. 7(2), pages 159-172, May.
• Oluwatoyin Muse Johnson Popoola & Ayoib B Che-Ahmad & Rose Shamsiah Samsudin, 2015. "An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria," Accounting Research Journal, Emerald Group Publishing, vol. 28(1), pages 78-97, July.
  • Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria," MPRA Paper 66646, University Library of Munich, Germany, revised Apr 2015.
• Susanna Gallani & Ranjani Krishnan, 2015. "Applying the Fractional Response Model to Survey Research in Accounting," Harvard Business School Working Papers 16-016, Harvard Business School, revised Jan 2017.
• Radu-Dan Turcu, 2015. "Integrated Reporting: the Next Step Ahead for a Sustainable Society," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, vol. 1(1), pages 65-77, November.
• Oladipupo Muhrtala Tijani & Mubaraq Sanni & Karimu Adebayo Ishola, 2015. "Multiple Directorships and Related Parties Transactions: The Weakness of Numbers," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, vol. 1(2), pages 137-148, December.
• Ozili, Peterson K, 2015. "Forensic Accounting and Fraud: A Review of Literature and Policy Implications," MPRA Paper 77236, University Library of Munich, Germany.
• Susanna Gallani & Takehisa Kajiwara & Ranjani Krishnan, 2015. "Does Mandatory Measurement and Peer Reporting Improve Performance?," Harvard Business School Working Papers 16-018, Harvard Business School, revised Mar 2017.
• Munte, Mei Hotma Mariati, 2015. "Analisis Pengaruh Sistem Penggajian Terhadap Kinerja Karyawan Pada Pt. Givemas Garmindo Medan
  [Payroll System Analysis On The Performance Of Employees Givemas Garmindo In Medan]," MPRA Paper 77542, University Library of Munich, Germany.
• Munte, Mei Hotma Mariati & Sitanggang, Thioly Theresia, 2015. "Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
  [Effect Of Financial Ratios On The Growth Of Profit In Manufacturing Industry Liste," MPRA Paper 77544, University Library of Munich, Germany.
• Valerian LAVAL, 2015. "Restructuring Stakeholder Collaboration and how Controlling can Add Value by Managing Educational CSR Initiatives - An Analysis Based on Multi Stakeholder Projects," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 16(2), pages 205-221, May.
• Abdullah, Azrul & Ku Ismail, Ku Nor Izah & Mat Isa, Norshamshina, 2015. "Risk Management Committee and Disclosure of Hedging Activities Information among Malaysian Listed Companies," MPRA Paper 77962, University Library of Munich, Germany.
• Waemustafa, Waeibrorheem & Abdullah, Azrul, 2015. "Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter?," MPRA Paper 72766, University Library of Munich, Germany.
  • Waeibrorheem Waemustafa & Azrul Abdullah, 2015. "Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter?," Post-Print halshs-01509026, HAL.
• Glen Hansen, 2015. "Managerial Discretion Over Loan Loss Reserves during the Global Financial Crisis," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 9(1), pages 51-61.
• Glen Hansen, 2015. "Predicting Loan Loss Provisions by Including Loan Type Characteristics," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 9(2), pages 53-67.
• Bi-Huei Tsai* & Shin-Bin Chou, 2015. "Application of multiple output data envelopment analysis in interpreting efficiency improvement of enterprise resource planning in integrated circuit firms," Journal of Developing Areas, Tennessee State University, College of Business, vol. 49(1), pages 285-304, January-M.
• Climent Serrano, Salvador & Pavía Miralles, Jose Manuel, 2015. "BANKIA: ¿Para qué sirven los estados contables y los órganos de control?/BANKIA: Financial statements and Supervisory Bodies, are they Really Useful?," Estudios de Economía Aplicada, Estudios de Economía Aplicada, vol. 33, pages 259-300, Enero.
• Becker , Sebastian, 2015. "When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment," Les Cahiers de Recherche 1035, HEC Paris.
• Evelyne Poincelot & Isabelle Chambost, 2015. "Etude exploratoire de l’impact des normes IFRS sur les politiques de couverture des risques financiers. Le cas des groupes cotés en France.- Exploratory study of the impact of the standards IFRS on th," Working Papers CREGO 1150103, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
• Iacob, Constanta & Constantin, Camelia, 2015. "Budget - a perfect tool for performance evaluation health system?," MPRA Paper 61452, University Library of Munich, Germany.
• Adam P. Balcerzak, 2014. "Wielowymiarowa analiza efektywnosci instytucjonalnej w krajach Europy Srodkowo-Wschodniej w relacji do standardow OECD," Working Papers 1/2014, Institute of Economic Research, revised May 2014.
• Peter Friedrich, 2015. "Determining Social Capital by Social Accounting," Working Papers 1/2015, Institute of Economic Research, revised Jan 2015.
• Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz, 2017. "The Effect of Regulatory Harmonization on Cross-Border Labor Migration: Evidence from the Accounting Profession," Journal of Accounting Research, Wiley Blackwell, vol. 55(1), pages 35-78, March.
  • Brüggemann, Ulf & Bloomfield, Matthew J. & Christensen, Hans B. & Leuz, Christian, 2015. "The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession," Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112850, Verein für Socialpolitik / German Economic Association.
  • Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz, 2015. "The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession," NBER Working Papers 20888, National Bureau of Economic Research, Inc.
  • Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz, 2015. "The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession," CESifo Working Paper Series 5661, CESifo Group Munich.
• Christopher Mejía Argueta & Catalina Higuita Salazar, 2015. "Costo de servir como variable de decisión estratégica en el diseño de estrategias de atención a canales de mercados emergentes," ESTUDIOS GERENCIALES, UNIVERSIDAD ICESI, January.
• Ali, Ashraf & M. Kabir, Hassan & Syed Abul, Basher, 2015. "Loan Loss Provisioning in OIC Countries: Evidence from Conventional vs. Islamic Banks," MPRA Paper 61687, University Library of Munich, Germany.
• Teng Lin & Marion Hutchinson & Majella Percy, 2015. "Earnings management and the role of the audit committee: an investigation of the influence of cross-listing and government officials on the audit committee," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(1), pages 197-227, February.
• Rong-Ruey Duh & Audrey Hsu & Sidney Leung, 2015. "Earnings management and government restrictions on outward foreign direct investment: evidence from Taiwanese firms," Review of Quantitative Finance and Accounting, Springer, vol. 44(1), pages 41-67, January.
• Zhiyan Cao & Fei Leng & Ehsan Feroz & Sergio Davalos, 2015. "Corporate governance and default risk of firms cited in the SEC’s Accounting and Auditing Enforcement Releases," Review of Quantitative Finance and Accounting, Springer, vol. 44(1), pages 113-138, January.
• Noor Azmi Bin Hashim & Aliyu Olayemi Abdullateef & Bashir Danlami Sarkindaji, 2015. " The Moderating Infl uence of Trust on the Relationship between Institutional Image/Reputation, Perceived Value on Student Loyalty in Higher Education Institution," International Review of Management and Marketing, Econjournals, vol. 5(3), pages 122-128.
• Carlo Alberto Magni, 2015. "ROI and profitability index: A note on managerial performance," Department of Economics 0048, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".
• Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015. "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, vol. 40(1), pages 36-88, February.
• Anamaria Tepes-Bobescu, 2015. "Organizational and Managerial Accounting Challenges," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 5(2), pages 24-30, February.
• Cavalieri, Duccio, 2015. "Structural interdependence in monetary economics: theoretical assessment and policy implications," MPRA Paper 65526, University Library of Munich, Germany.
  • Cavalieri, Duccio, 2015. "Structural Interdependence in Monetary Economics: Theoretical Assessment and Policy Implications," MPRA Paper 62403, University Library of Munich, Germany.
  • Cavalieri, Duccio, 2015. "Structural interdependence in monetary economics: theoretical assessment and policy implications," MPRA Paper 65528, University Library of Munich, Germany.
• Dirksmeyer, Walter (Ed.) & Theuvsen, Ludwig (Ed.) & Kayser, Maike (Ed.), 2015. "Aktuelle Forschung in der Gartenbauökonomie: Tagungsband zum 1. Symposium für Ökonomie im Gartenbau am 27. November 2013 in der Paulinerkirche Göttingen," Thünen Reports 22, Johann Heinrich von Thünen Institute, Federal Research Institute for Rural Areas, Forestry and Fisheries.
• Carlo Alberto Magni, 2015. "Investment, financing and the role of ROA and WACC in value creation," Department of Economics 0050, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".
• Ali, Ashiq & Zhang, Weining, 2015. "CEO tenure and earnings management," Journal of Accounting and Economics, Elsevier, vol. 59(1), pages 60-79.
• Martin, Xiumin & Roychowdhury, Sugata, 2015. "Do financial market developments influence accounting practices? Credit default swaps and borrowers׳ reporting conservatism," Journal of Accounting and Economics, Elsevier, vol. 59(1), pages 80-104.
• Haggard, K. Stephen & Howe, John S. & Lynch, Andrew A., 2015. "Do baths muddy the waters or clear the air?," Journal of Accounting and Economics, Elsevier, vol. 59(1), pages 105-117.
• Chen, Tao & Harford, Jarrad & Lin, Chen, 2015. "Do analysts matter for governance? Evidence from natural experiments," Journal of Financial Economics, Elsevier, vol. 115(2), pages 383-410.
• Al-Hadi, Ahmed & Taylor, Grantley & Hossain, Mahmud, 2015. "Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC," Journal of Multinational Financial Management, Elsevier, vol. 29(C), pages 66-98.
• Dong, Yi & Massa, Massimo & Zhang, Hong, 2015. "Guru Dreams and Competition: An Anatomy of the Economics of Blogs," CEPR Discussion Papers 10470, C.E.P.R. Discussion Papers.
• Ozili, Peterson K, 2015. "Credit Smoothing and Determinants of Loan Loss Reserves. Evidence from Europe, US, Asia and Africa," MPRA Paper 62641, University Library of Munich, Germany.
• Roberta Provasi & Patrizia Riva, 2015. "Assessment Of Going Concern For The Italian Listed Companies: An Empirical Study," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 6(1), pages 27-34.
• William E. Bealing & Edward Pitingolo, 2015. "Same Song, Same Dance: Evidence Of Patterns In Securities And Exchange Commission Funding," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 6(2), pages 1-10.
• Kalpana Pai & Thomas D. Tolleson, 2015. "India’S Satyam Scandal: Evidence The Too Large To Indict Mindset Of Accounting Regulators Is A Global Phenomenon," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 6(2), pages 35-43.
• Onder Kaymaz & Ozgur Kaymaz, 2015. "Profit Return In Civil Aviation And Fleet Insurance: Gaap, Financial Reporting And Tax Applications," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 6(2), pages 45-57.
• Carmen- Alexandra BALTARIU, 2015. "The Current State Of Knowledge In The Value Relevance Research Field," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 7, pages 13-20, April.
• Gabriel JINGA & Mădălina DUMITRU, 2015. "The Management Accounting Tools And The Integrated Reporting," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 7, pages 45-50, April.
• Elad, Charles, 2015. "The Development of Accounting in the Franc Zone Countries in Africa," The International Journal of Accounting, Elsevier, vol. 50(1), pages 75-100.
• Huang, Wei & Wright, Brian, 2015. "Analyst earnings forecast under complex corporate ownership in China," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 35(C), pages 69-84.
• Bertomeu, Jeremy & Magee, Robert P., 2015. "Mandatory disclosure and asymmetry in financial reporting," Journal of Accounting and Economics, Elsevier, vol. 59(2), pages 284-299.
• Naughton, James & Petacchi, Reining & Weber, Joseph, 2015. "Public pension accounting rules and economic outcomes," Journal of Accounting and Economics, Elsevier, vol. 59(2), pages 221-241.
• Billings, Mary Brooke & Cedergren, Matthew C., 2015. "Strategic silence, insider selling and litigation risk," Journal of Accounting and Economics, Elsevier, vol. 59(2), pages 119-142.
• Yezegel, Ari, 2015. "Why do analysts revise their stock recommendations after earnings announcements?," Journal of Accounting and Economics, Elsevier, vol. 59(2), pages 163-181.
• García-Meca, Emma & García-Sánchez, Isabel-María & Martínez-Ferrero, Jennifer, 2015. "Board diversity and its effects on bank performance: An international analysis," Journal of Banking & Finance, Elsevier, vol. 53(C), pages 202-214.
• Bornemann, Sven & Kick, Thomas & Pfingsten, Andreas & Schertler, Andrea, 2015. "Earnings baths by CEOs during turnovers: empirical evidence from German savings banks," Journal of Banking & Finance, Elsevier, vol. 53(C), pages 188-201.
• Tian, Shaonan & Yu, Yan & Guo, Hui, 2015. "Variable selection and corporate bankruptcy forecasts," Journal of Banking & Finance, Elsevier, vol. 52(C), pages 89-100.
• Wu, Meng-Wen & Shen, Chung-Hua & Lu, Chin-Hwa, 2015. "Do more foreign strategic investors and more directors improve the earnings smoothing? The case of China," International Review of Economics & Finance, Elsevier, vol. 36(C), pages 3-16.
• Sam, Choon-Yin & Tiong, Paul N. C., 2015. "An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 3-14.
• Ronaldo Carpio & Takashi Kamihigashi, 2015. "Fast Bellman Iteration: An Application of Legendre-Fenchel Duality to Infinite-Horizon Dynamic Programming in Discrete Time," Discussion Paper Series DP2015-11, Research Institute for Economics & Business Administration, Kobe University.
• Choon-Yin SAM & Paul N. C. TIONG, 2015. "An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia," Journal of Economics Library, KSP Journals, vol. 2(1), pages 3-14, March.
• Rute Gonçalves & Patrícia Lopes, 2015. "Accounting in Agriculture: Measurement practices of listed firms," FEP Working Papers 557, Universidade do Porto, Faculdade de Economia do Porto.
• Rute Gonçalves & Patrícia Lopes, 2015. "Value-Relevance of Biological Assets under IFRS," FEP Working Papers 556, Universidade do Porto, Faculdade de Economia do Porto.
• GEORGESCU Floarea, 2015. "Financial Management of the Company Treasury Department During the Current Economic Crisis," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 4(1), pages 24-31, March.
• Masahiro Enomoto, 2015. "A Reexamination of Changes in Accounting Policy: Evidence from Japan," Discussion Paper Series DP2015-12, Research Institute for Economics & Business Administration, Kobe University.
• Diana Elisabeta BALACIU & Lucian CERNU?CA & Ioana Teodora ME?TER, 2015. "An empirical study on students’ behaviour regarding creative accounting techniques," Working Papers 28/2015, Institute of Economic Research, revised Apr 2015.
• Kevan Jensen & Jin-Mo Kim & Han Yi, 2015. "The geography of US auditors: information quality and monitoring costs by local versus non-local auditors," Review of Quantitative Finance and Accounting, Springer, vol. 44(3), pages 513-549, April.
• Hsien-Li Lee & Hua Lee, 2015. "Effect of information disclosure and transparency ranking system on mispricing of accruals of Taiwanese firms," Review of Quantitative Finance and Accounting, Springer, vol. 44(3), pages 445-471, April.
• Heidi Vander Bauwhede & Michiel De Meyere & Philippe Van Cauwenberge, 2015. "Financial reporting quality and the cost of debt of SMEs," Small Business Economics, Springer, vol. 45(1), pages 149-164, June.
• Borsós, Erika & Hágen, István Zsombor, 2015. "Kereskedelmi Kontrolling Funkcionális Területeinek Vizsgálata A Versenyképesség Növelése Érdekében," Acta Carolus Robertus, Karoly Robert University College, vol. 5(1).
• Varga, Tibor & Nagyné Demeter, Dóra, 2015. "Szaktanácsadás Vagy Tanácsadás? - Egy Felmérés Eredményei," Acta Carolus Robertus, Karoly Robert University College, vol. 5(1).
• Visnyovszky, Gergely & Nagyné Demeter, Dóra, 2015. "A Gyógynövény Iparágra Építhető Falusi Turizmus Bükkszentkereszt Példáján," Acta Carolus Robertus, Karoly Robert University College, vol. 5(1).
• Irina-Doina Pãºcan & Ramona Neag, 2015. "Economic consequences of the adoption of the International Financial Reporting Standards: evidences in the research literature," Working Papers 85/2015, Institute of Economic Research, revised Apr 2015.
• Marta Mazurowska, 2015. "Dylematy rachunkowosci zabezpieczen," Working Papers 79/2015, Institute of Economic Research, revised Apr 2015.
• Lívia Pavlik, 2015. "Calculating Prime Costs Under the New Framework of Public Finances Accounting. The Special Features of Higher Education," Public Finance Quarterly, State Audit Office of Hungary, vol. 60(1), pages 63-77.
• Bert de Bruijn & Philip Hans Franses, 2015. "How Informative are the Unpredictable Components of Earnings Forecasts?," Tinbergen Institute Discussion Papers 15-032/III, Tinbergen Institute.
• Xiao, Gang, 2015. "Trading and earnings management: Evidence from China's non-tradable share reform," Journal of Corporate Finance, Elsevier, vol. 31(C), pages 67-90.
• Chan, Ann L.-C. & Hsu, Audrey W.-H. & Lee, Edward, 2015. "Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentives," International Review of Financial Analysis, Elsevier, vol. 38(C), pages 70-82.
• Lopes, Ana Isabel & Teixeira Caetano, Tânia, 2015. "Firm-level conditions to engage in public-private partnerships: What can we learn?," Journal of Economics and Business, Elsevier, vol. 79(C), pages 82-99.
• Michalis Makrominas, 2015. "The impact of analyst-investor disagreement on the cross-section of implied cost of capital," Australian Journal of Management, Australian School of Business, vol. 40(2), pages 224-244, May.
• Greg Clinch & Robert E Verrecchia, 2015. "Voluntary disclosure and the cost of capital," Australian Journal of Management, Australian School of Business, vol. 40(2), pages 201-223, May.
• Andreea CÎRSTEA & Stefan-Dragos CÎRSTEA, 2015. "Consolidated Financial Statements – A New Reporting Practice In The Public Sector," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 33, pages 53-60, April.
• Alexandra CIOCLOV (PETCU) & Petru ȘTEFEA, 2015. "Accounting Challenges – Capitalizing Human Value," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 7, pages 145-152, April.
• Ionelia-Alexandra FELDIOREANU, 2015. "The Quality Of The Web Sites From The Iirc Pilot Programme," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 7, pages 241-246, April.
• Ruxandra-Adriana MATEESCU, 2015. "Institutional Investors And Corporate Governance," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 7, pages 369-374, April.
• Mirela NICHITA, 2015. "An Overview On State Of Knowledge Of Risk And Risk Management In Economics Fields," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 7, pages 423-430, April.
• Carmen NISTOR, 2015. "Some Aspects Regarding The Theories Of Consolidated Financial Statements," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 7, pages 431-436, April.
• Marian SOCOLIUC & Stela CARAMAN & Veronica GROSU, 2015. "The Bsc Method Used In Achieving Organisational Strategic Objectives," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 7, pages 519-525, April.
• Radu-Dan TURCU, 2015. "Sustainability Reporting – An Analysis Of The Worldwide Diffusion," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 7, pages 557-564, April.
• Mihaela TURTUREA, 2015. "Integrated Reporting Into Practice – A Ten Year Experience," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 7, pages 565-571, April.
• Ming-Feng Hsu & Shiow-Ying Wen, 2015. "The Roles of Institutional Investors and Insiders in Earnings Management around Initial Public Offering Firms in Taiwan," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 340-353.
• Mohamed Naceur Mahjoubi & Ezzeddine Abaoub, 2015. "Earnings Response Coefficient as a Measure of Market Expectations: Evidence from Tunis Stock Exchange," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 377-389.
• Mawih Kareem Al-Ani, 2015. "A Strategic Framework to Use Payback Period in Evaluating the Capital Budgeting in Energy and Oil and Gas Sectors in Oman," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 469-475.
• Fizza Tassadaq & Qaisar Ali Malik, 2015. "Creative Accounting and Financial Reporting: Model Development and Empirical Testing," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 544-551.
• Ahmet Tanc & Kadir Gokoglan, 2015. "The Impact of Environmental Accounting on Strategic Management Accounting: A Research on Manufacturing Companies," International Journal of Economics and Financial Issues, Econjournals, vol. 5(2), pages 566-573.
• Fahmi Fadhl Al-Hosaini & Saudah Sofian, 2015. " A Review of Balanced Scorecard Framework in Higher Education Institution (HEIs)," International Review of Management and Marketing, Econjournals, vol. 5(1), pages 26-35.
• Kostyantyn Bezverkhiy, 2015. "Genesis and Development of Consolidated Financial Statements," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 8-13, March.
• Oleh Vysochan, 2015. "Commercial Agency Operations in Accounting of Tour Companies," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 14-22, March.
• Svitlana Denga & Viktoriya Voronina, 2015. "Accounting Model for Production of Economic Benefits from Operating Activities," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 23-30, March.
• Valeriy Mossakovskyy & Vasyl Korytnyy, 2015. "Accounting of Long-Term Biological Assets," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 31-36, March.
• Oleksandr Panadiy, 2015. "Role of Management Accounting in Accounting in General," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 37-43, March.
• Aleksandra Figurek, 2015. "The Importance of Recording Data in the Agricultural Sector for Decision-Making," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 44-50, March.
• Alkan, Gönül İpek, 2015. "Ethics on Accounting Education: A Research of Ethics Perception on Vocational High Schools Students (Muhasebe Eğitiminde Etik: Ön Lisans Öğrencilerinin Etik Algılarına Yönelik Bir Araştırma)," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 6(2), pages 113-125, April.
• Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2015. "Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment," arqus Discussion Papers in Quantitative Tax Research 187, arqus - Arbeitskreis Quantitative Steuerlehre.
• Stuart Mestelman & Emad Mohammad & Mohamed Shehata, 2015. "The Convergence of IFRS and US GAAP: Evidence from the SEC’s Removal of Form 20-F Reconciliations," Department of Economics Working Papers 2015-06, McMaster University.
• Loreta Bebi, 2015. "The impact of moral intensity dimensions in ethical decision making process of Albanian accounting students," Proceedings of International Academic Conferences 1003815, International Institute of Social and Economic Sciences.
• Chollada Love, 2015. "The Study on Guideline for Cost Reduction Using Activity Based Costing System of PST Concrete Company," Proceedings of International Academic Conferences 1003104, International Institute of Social and Economic Sciences.
• Josipa Mrsa & Josip Cicak, 2015. "Evaluating equity in fair value accounting," Proceedings of International Academic Conferences 1003167, International Institute of Social and Economic Sciences.
• Katarzyna ?wietla & Mario Nicoliello, 2015. "National Regulations And Implementation Of International Accounting Solutions In The Practice Of Small And Medium Enterprises. The Example Of Poland And Italy," Proceedings of International Academic Conferences 1003631, International Institute of Social and Economic Sciences.
• Victor Munteanu & Lavinia Copcinschi & Anda Laceanu & Carmen Luschi, 2015. "Financial Risk Evaluation in the Context of International Accounting Normalization," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 7(1), pages 14-16, March.
• Viorel Craciuneanu & Daniel Stefan, 2015. "Application of the Tax Code in the Deductible Expenses Field in the Judicial Practice of Romania," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 7(1), pages 45-52, March.
• Maria Caracota Dimitriu & Razvan Constantin Caracota, 2015. "Evaluating Investment Projects in Energy Industry," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 7(1), pages 144-150, March.
• Gabriel I. Nastase & Sorin Adrian Ciupitu, 2015. "Theoretical Aspects Regarding the Intangible Assets," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 7(1), pages 177-180, March.
• Gheorghe Lepadatu, 2015. "Modern Entities Through Cost Leadership," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 7(1), pages 181-186, March.
• Bévort, Frans & Poulfelt, Flemming, 2015. "Human Resource Management in Professional Service Firms: Too good to be true? Transcending conflicting institutional logics," Zeitschrift fuer Personalforschung. German Journal of Research in Human Resource Management, Rainer Hampp Verlag, vol. 29(2), pages 102-130.
• Kaiser, Stephan & Kozica, Arjan & Swart, Juani & Werr, Andreas, 2015. "Human Resource Management in Professional Service Firms: Learning from a framework for research and practice," Zeitschrift fuer Personalforschung. German Journal of Research in Human Resource Management, Rainer Hampp Verlag, vol. 29(2), pages 75-101.
• Toru Ishikawa, 2015. "The Relationships between Mandatory and Voluntary Disclosures: Unobservable Precision Choices by Management," Discussion Papers in Economics and Business 15-09, Osaka University, Graduate School of Economics and Osaka School of International Public Policy (OSIPP).
• Onali, Enrico & Ginesti, Gianluca, 2015. "New Accounting Rules for Loan Loss Provisions in Europe: Much Ado about Nothing?," MPRA Paper 64266, University Library of Munich, Germany, revised 10 May 2015.
• Mehdi Abzari & Vahid Kabiripour & Adeleh Saeidi, 2015. "The Effect of Business Ethical Values on Turnover Intention: Mediating Role of Person-organization Fit Dimensions. The Case of Iranian Teachers in Public School," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(1), pages 65-81, March.
• Ana Ježovita, 2015. "Accounting Information in a Business Decision-Making Process – Evidence from Croatia," Zagreb International Review of Economics and Business, Faculty of Economics and Business, University of Zagreb, vol. 18(1), pages 61-79, May.
• Mouhcine Tallaki & Enrico Bracci & Monia Castellini, 2015. "Accounting learning preferences: the role of visualisation," Working Papers 2015094, University of Ferrara, Department of Economics.
• Marek Zukowski & Anna Bialek-Jaworska, 2015. "Determinanty aktywowania w bilansie nakladow na prace rozwojowe w przedsiebiorstwach prowadzacych dzialalnosc badawczo-rozwojowa," Working Papers 146/2015, Institute of Economic Research, revised May 2015.
• Valentin-Florentin Dumitru & Gabriel Jinga & Florin Mihai & Aurelia Stefanescu, 2015. "Innovative information technologies and their impact on the performance of the entities which activate in the retail industry," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(39), pages 520-520, May.
• Trommetter, M., 2015. "Ressources naturelles et comptabilité des organisations," Working Papers 2015-08, Grenoble Applied Economics Laboratory (GAEL).
• Iatridis, George Emmanuel, 2015. "Corporate philanthropy in the US stock market: Evidence on corporate governance, value relevance and earnings manipulation," International Review of Financial Analysis, Elsevier, vol. 39(C), pages 113-126.
• Elzahar, Hany & Hussainey, Khaled & Mazzi, Francesco & Tsalavoutas, Ioannis, 2015. "Economic consequences of key performance indicators' disclosure quality," International Review of Financial Analysis, Elsevier, vol. 39(C), pages 96-112.
• Arun, Thankom Gopinath & Almahrog, Yousf Ebrahem & Ali Aribi, Zakaria, 2015. "Female directors and earnings management: Evidence from UK companies," International Review of Financial Analysis, Elsevier, vol. 39(C), pages 137-146.
• Persakis, Anthony & Iatridis, George Emmanuel, 2015. "Earnings quality under financial crisis: A global empirical investigation," Journal of Multinational Financial Management, Elsevier, vol. 30(C), pages 1-35.
• Lin, Wen-Chun & Liao, Tsai-Ling, 2015. "Exchange listing type and firm financial reporting behavior," International Review of Economics & Finance, Elsevier, vol. 38(C), pages 234-249.
• Moumen, Néjia & Ben Othman, Hakim & Hussainey, Khaled, 2015. "The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets," Research in International Business and Finance, Elsevier, vol. 34(C), pages 177-204.
• Demirovic, Amer & Tucker, Jon & Guermat, Cherif, 2015. "Accounting data and the credit spread: An empirical investigation," Research in International Business and Finance, Elsevier, vol. 34(C), pages 233-250.
• Nasif Ozkan & Mustafa Mesut Kayali, 2015. "The accrual anomaly: Evidence from Borsa Istanbul," Borsa Istanbul Review, Research and Business Development Department, Borsa Istanbul, vol. 15(2), pages 115-125, June.
• Demmer, Matthias, 2015. "Improving profitability forecasts with information on earnings quality," Discussion Papers 2015/16, Free University Berlin, School of Business & Economics.
• Cristina Circa & Alina Almasan, 2015. "Green Business: A Brief Financial Profile of the Romanian Eco-Industry," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(1), pages 5-35, March.
• Florin Dobre & Laura Brad & Radu Ciobanu, 2015. "The Value of Discretionary Accruals Computed Using both National and International Standards," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(1), pages 153-169, March.
• Ruxandra-Adriana Mateescu, 2015. "Corporate Governance Disclosure Practices and Their Determinant Factors in European Emerging Countries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(1), pages 170-192, March.
• Delia Corina MIHALȚAN & Radu MĂRGINEAN, 2015. "Particularities Of The Financial Information System In Nonprofit Organizations," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 8, pages 65-72, June.
• Ramona Maria CHIVU, 2015. "Economy And Environment. Points Of View And Actions," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 8, pages 73-76, June.
• Radu MĂRGINEAN & Delia Corina MIHALȚAN, 2015. "Diagnosis Of Bankruptcy Risk In The Furniture Industry Using The Canon-Holder And Altman Models," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 8, pages 83-91, June.
• Mirela NICHITA, 2015. "Regression Model For Risk Reporting In Financial Statements Of Accounting Services Entities," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 8, pages 101-107, June.
• Widad Atena FARAGALLA, 2015. "Stereotypes Regarding Accounting Profession: An Empirical Study," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 33, pages 151-155, June.
• Radu-Daniel LOGHIN, 2015. "Opportunity Of Goodwill Depreciation In Emerging Markets," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 33, pages 189-194, June.
• Vukasin Lale, Maja Andjelkovic, 2015. "Validity Of Accounting Information For Management In The Process Of Decision Making," Ekonomika, Journal for Economic Theory and Practice and Social Issues 2014-04, „Ekonomika“ Society of Economists, Niš (Serbia).
• Bodo Runzheimer, 2015. "Der Neue Standard Ifrs 15 - Iasb Und Fasb Verabschieden Einen Weitgehend Einheitlichen Standard Zur Umsatzrealisierung," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 11, pages 313-329.
• Victor Munteanu, 2015. "The Dynamics of the Accounting Models and Their Impact upon the Financial Risk Evaluation," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(1), pages 105-117, March.
• Flavia Stoian & Geanina Gabriela Tudose & Grazia-Oana Petroianu & DANIELA NICOLETA MEDINTU, 2015. "Going Concern Research Assessment for Quoted Romanian Agricultural Companies," Proceedings of International Academic Conferences 2504109, International Institute of Social and Economic Sciences.
• Dragan Mihajlovic, Svetislav Stankovic, Milos Nikolic, 2015. "Analysis Financial Balance As Base Management Company," Ekonomika, Journal for Economic Theory and Practice and Social Issues 2015-01, „Ekonomika“ Society of Economists, Niš (Serbia).
• Lorenzo Lucianetti & Valentina Battista, 2015. "La manipolazione dei valori di bilancio: pressione del management e tratti personali nell’attività del controller," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 101-132.
• Marco Giuliani & Stefano Marasca, 2015. "La valutazione della ricerca tramite indici bibliometrici: riflessioni da una prospettiva economico-aziendale," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(1), pages 133-151.
• Nippel, Peter, 2015. "Eine finanzwirtschaftliche Analyse der Risikovorsorge für erwartete Verluste im Kreditgeschäft," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 659, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
• Pavel Strach & Irena Stejskalova, 2015. "New Didactic Approaches in Accounting: Moving Beyond the Calculation Exercise," Proceedings of Business and Management Conferences 2304424, International Institute of Social and Economic Sciences.
• Braam, Geert & Nandy, Monomita & Weitzel, Utz & Lodh, Suman, 2015. "Accrual-based and real earnings management and political connections," The International Journal of Accounting, Elsevier, vol. 50(2), pages 111-141.
• Qu, Xiaohui & Zhang, Guohua, 2015. "Value-relevance of Earnings and Book Value Over the Institutional Transition in China: The Suitability of Fair Value Accounting in This Emerging Market," The International Journal of Accounting, Elsevier, vol. 50(2), pages 195-223.
• Gao, Lei & Zhang, Joseph H., 2015. "Firms’ earnings smoothing, corporate social responsibility, and valuation," Journal of Corporate Finance, Elsevier, vol. 32(C), pages 108-127.
• Shan, Yuan George, 2015. "Value relevance, earnings management and corporate governance in China," Emerging Markets Review, Elsevier, vol. 23(C), pages 186-207.
• Haw, In-Mu & Hu, Bingbing & Lee, Jay Junghun, 2015. "Product market competition and analyst forecasting activity: International evidence," Journal of Banking & Finance, Elsevier, vol. 56(C), pages 48-60.
• Pevzner, Mikhail & Xie, Fei & Xin, Xiangang, 2015. "When firms talk, do investors listen? The role of trust in stock market reactions to corporate earnings announcements," Journal of Financial Economics, Elsevier, vol. 117(1), pages 190-223.
• Lyle, Matthew R. & Wang, Charles C.Y., 2015. "The cross section of expected holding period returns and their dynamics: A present value approach," Journal of Financial Economics, Elsevier, vol. 116(3), pages 505-525.
• Baik, Bok & Kim, Young Jun & Kim, Jungbae & Lee, Su Jeong, 2015. "Usefulness of earnings in credit markets: Korean evidence," Pacific-Basin Finance Journal, Elsevier, vol. 33(C), pages 93-113.
• Catalin Nicolae Albu & Nadia Albu & Belverd Needles, Jr., 2015. "Editorial. Accounting Academia in Central and Eastern Europe," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(2), pages 239-246, June.
• Catalin Nicolae Albu & Nadia Albu, 2015. "Introduction to the Special Issue on Accounting Academia in Central and Eastern Europe," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(2), pages 247-274, June.
• Corina Grosu & Alina Carmen Almasan & Cristina Circa, 2015. "Difficulties in the Accounting Research–Practice–Teaching Relationship: Evidence from Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(2), pages 275-302, June.
• Mihaela Mocanu, 2015. "An Empirical Analysis of Metadiscourse in the Abstracts of Romanian Accounting Research Articles," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(2), pages 362-377, June.
• Can Ozturk, 2015. "Some Issues Related To Cash Flow Statement in Accounting Education: The Case of Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(2), pages 398-431, June.
• Masahiro Enomoto & Tomoyasu Yamaguchi, 2015. "Discontinuities in Earnings and Earnings Change Distributions after J-SOX Implementation: Empirical evidence from Japan," Discussion Paper Series DP2015-26, Research Institute for Economics & Business Administration, Kobe University, revised Oct 2016.
• Ekaterina Afanasyeva, 2015. "Development of the Calculation of the Cost of Production of Beekeeping in the Republic of Belarus: Theory and Practice," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 8-14, June.
• Vasyl Deriy & Stepan Popina, 2015. "Economic Indicators of the Expenditures of Enterprise and the Costs of Production in Accounting, Statistics and Analysis," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 15-21, June.
• Natalia Zdyrko, 2015. "Accounting of Revenues from the Use of State Support for Farm Enterprises," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 22-28, June.
• Volodymyr Metelytsia, 2015. "Expansion of Functions and Rights of Accountants of Agricultural Sector and Consolidation of the Rules of Professional Ethics and Conduct," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 29-39, June.
• Yana Porokhnavets, 2015. "Problems of Accounting of Explored Natural Resources in Mining Companies," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 40-44, June.
• Leonid Suk, 2015. "Accounting for the Transition of Biological Crop Assets to Another Proprietor," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 45-51, June.
• Petro Suk, 2015. "Accounting for Leases of Biological Livestock Assets," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 52-58, June.
• Olha Usatenko, 2015. "Cost Accounting of Venture Company Depending on the Stage of Its Life Cycle," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 59-64, June.
• Nataliya Tsaruk, 2015. "Evaluation of Possibilities of Expansion of the Traditional Composition of Accounting Objects in Horticulture," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 65-70, June.
• Valentyna Khodzytska & Mariya Shyhun, 2015. "Political Risks and Their Assessment in Strategic Management Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 71-75, June.
• Sung Kwon & Jennifer Yin, 2015. "A comparison of earnings persistence in high-tech and non-high-tech firms," Review of Quantitative Finance and Accounting, Springer, vol. 44(4), pages 645-668, May.
• Bikki Jaggi & Santanu Mitra & Mahmud Hossain, 2015. "Earnings quality, internal control weaknesses and industry-specialist audits," Review of Quantitative Finance and Accounting, Springer, vol. 45(1), pages 1-32, July.
• Zhefeng Liu & Fayez Elayan, 2015. "Litigation risk, information asymmetry and conditional conservatism," Review of Quantitative Finance and Accounting, Springer, vol. 44(4), pages 581-608, May.
• Hui-Wen Tang & Chong-Chuo Chang, 2015. "Does corporate governance affect the relationship between earnings management and firm performance? An endogenous switching regression model," Review of Quantitative Finance and Accounting, Springer, vol. 45(1), pages 33-58, July.
• Yue Chen & Lingxiang Li & Haizhi Wang & Peng Wang, 2015. "Institutional investors and conservative financial reporting: evidence from China," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 5(1), pages 161-178, June.
• Kose John & Joe Shangguan & Ravi Mateti, 2015. "Financing activities after accounting restatements: an examination of SEOs and PIPEs," Eurasian Economic Review, Springer;Eurasia Business and Economics Society, vol. 5(1), pages 139-160, June.
• Christian Lohmann, 2015. "Managerial incentives for capacity investment decisions," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(1), pages 27-49, April.
• Thomas Liessem & Ivo Schedlinsky & Anja Schwering & Friedrich Sommer, 2015. "Budgetary slack under budget-based incentive schemes—the behavioral impact of social preferences, organizational justice, and moral disengagement," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(1), pages 81-94, April.
• Itsaso Barrainkua & Marcela Espinosa-Pike, 2015. "Cultural and Socio-Economic Restrictions for the Adoption of the IESBA Code of Ethics for Professional Accountants in the European Countries," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 3-24.
• Zsuzsanna Ilona Kovács, 2015. "Immaterial Assets in the Hungarian Accounting System and Financial Statements," Public Finance Quarterly, State Audit Office of Hungary, vol. 60(2), pages 226-237.
• Salih YILDIZ & Emel YILDIZ, 2015. "Service Quality Evaluation of Restaurants Using The Ahp And Topsis Method," Journal of Social and Administrative Sciences, KSP Journals, vol. 2(2), pages 53-61, June.
• Mariana RADU & George Ciprian GIJU, 2015. "The Flexible Budget– Basic Tool Of The Management Control In The Economic Entities," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 14(1), pages 3-10.
• Vladimir Chaya, 2015. "The system of analytical triggers in anti-crisis management," Working Papers 0019, Moscow State University, Faculty of Economics.
• Cavalieri, Duccio, 2015. "Structural interdependence in monetary economics: theoretical assessment and policy implications," MPRA Paper 65526, University Library of Munich, Germany.
  • Cavalieri, Duccio, 2015. "Structural interdependence in monetary economics: theoretical assessment and policy implications," MPRA Paper 65528, University Library of Munich, Germany.
  • Cavalieri, Duccio, 2015. "Structural Interdependence in Monetary Economics: Theoretical Assessment and Policy Implications," MPRA Paper 62403, University Library of Munich, Germany.
• Teodora Viorica Farcas & Adriana Tiron Tudor, 2015. "An Overlook into the Accounting History Evolution from a Romanian Point of View – A Literature Review," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 7(3), pages 14-27, September.
• Anamaria Tepes-Bobescu & Ileana Sorina Rakos, 2015. "Implementing Target Costing Method in a Construction Project," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 7(3), pages 168-175, September.
• Levan Sabauri & Elena Kharabadze, 2015. "Methods of Accounting and Assessment of the Biological Assets and Agricultural Products in the Absence of an Active Market (by the International Accounting Standards)," Proceedings of International Academic Conferences 2604496, International Institute of Social and Economic Sciences.
• Diana Sabina COZMA IGHIAN, 2015. "Integrated Reporting - The Future Of Financial Reporting," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 38(1), pages 125-134, June.
• Perederiy, Volodymyr, 2015. "Endogenous derivation and forecast of lifetime PDs," MPRA Paper 65679, University Library of Munich, Germany.
• Ralph Sonenshine & Nathan Larson & Michael Cauvel, 2015. "The Effect of Mergers, Divestitures, and Board Composition on CEO Compensation Before and After the Financial Crisis," Working Papers 2015-08, American University, Department of Economics.
• Katsuhiko Muramiya & Tomomi Takada, 2015. "Cross-Shareholdings and Information Environment," Discussion Papers in Economics and Business 15-20, Osaka University, Graduate School of Economics and Osaka School of International Public Policy (OSIPP).
• Snežana Knežević & Milanka Marković & Andrijana Brown, 2015. "Measuring the efficiency of Serbian insurance companies," Acta Oeconomica, Akadémiai Kiadó, Hungary, vol. 65(1), pages 91-105, March.
• Borsós, Erika & Hágen, István Zsombor, 2015. "Kereskedelmi Kontrolling Funkcionális Területeinek Vizsgálata A Versenyképesség Növelése Érdekében," Acta Carolus Robertus, Karoly Robert University College, vol. 5(1).
• Varga, Tibor & Nagyné Demeter, Dóra, 2015. "Szaktanácsadás Vagy Tanácsadás? - Egy Felmérés Eredményei," Acta Carolus Robertus, Karoly Robert University College, vol. 5(1).
• Visnyovszky, Gergely & Nagyné Demeter, Dóra, 2015. "A Gyógynövény Iparágra Építhető Falusi Turizmus Bükkszentkereszt Példáján," Acta Carolus Robertus, Karoly Robert University College, vol. 5(1).
• Jaafar, Aziz & Thornton, John, 2015. "Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms," The International Journal of Accounting, Elsevier, vol. 50(4), pages 435-457.
  • Aziz Jaafar & John Thorton, 2015. "Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms," Working Papers 15005, Bangor Business School, Prifysgol Bangor University (Cymru / Wales).
• Ball, Ray & Gerakos, Joseph & Linnainmaa, Juhani T. & Nikolaev, Valeri V., 2015. "Deflating profitability," Journal of Financial Economics, Elsevier, vol. 117(2), pages 225-248.
• Cascino, Stefano & Gassen, Joachim, 2015. "What drives the comparability effect of mandatory IFRS adoption?," LSE Research Online Documents on Economics 57682, London School of Economics and Political Science, LSE Library.
• Csikány, Ferencné & Takács, István, 2015. "A Gazellák Húzzák A Magyar Gazdaságot? – Avagy A Gyorsan Növekvő Kkv-K Jellemzői, Hazai Helyzetük," Acta Carolus Robertus, Karoly Robert University College, vol. 5(2).
• Nagyné Demeter, Dóra & Kakuk, Szidónia, 2015. "A Falusi Turizmus Fejlesztési Lehetőségei A Jászberényi Kistérségben," Acta Carolus Robertus, Karoly Robert University College, vol. 5(2).
• Jacek Gad, 2015. "Disclosures On Control Over Financial Reporting: The Reporting Practice Of Banks Listed On The Warsaw Stock Exchange," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 11(1), pages 1-10, August.
• Hou, Kewei & Zhang, Yinglei & Zhuang, Zili, 2015. "Understanding the Variation in the Information Content of Earnings: A Return Decomposition Analysis," Working Paper Series 2015-01, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
• Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015. "Does legality matter? The case of tax avoidance and evasion," Discussion Papers 2015/23, Free University Berlin, School of Business & Economics.
• Mirela Nichita & Carmen Turlea, 2015. "Approach Regarding a Framework for Risk Reporting in Order to Enhance the Related Good Practices," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(40), pages 1108-1108, August.
• Khalid A. Alanzi, 2015. "The Influence of Prerequisite Grades on Students’ Performance," Journal of Developing Areas, Tennessee State University, College of Business, vol. 49(5), pages 1-9, Special I.
• Hopp, Janina & Nippel, Peter, 2015. "Periodenerfolgsmessung und Risikovorsorge im Kreditgeschäft: Ein grundlegender Überblick und Vergleich alternativer Ansätze der Bewertung von Kreditforderungen," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel 662, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre.
• Gilliam, Thomas A. & Heflin, Frank & Paterson, Jeffrey S., 2015. "Evidence that the zero-earnings discontinuity has disappeared," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 117-132.
• deHaan, Ed & Shevlin, Terry & Thornock, Jacob, 2015. "Market (in)attention and the strategic scheduling and timing of earnings announcements," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 36-55.
• Lys, Thomas & Naughton, James P. & Wang, Clare, 2015. "Signaling through corporate accountability reporting," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 56-72.
• Gallemore, John & Labro, Eva, 2015. "The importance of the internal information environment for tax avoidance," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 149-167.
• Ghosh, Aloke(Al) & Tang, Charles Y., 2015. "Assessing financial reporting quality of family firms: The auditors׳ perspective," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 95-116.
• Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F., 2015. "Corporate governance, incentives, and tax avoidance," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 1-17.
• Koh, Ping-Sheng & Reeb, David M., 2015. "Missing R&D," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 73-94.
• Omar Al Farooque & Helena Ahulu, 2015. "Environmental reporting in the UK, Australia, and South African multinational companies," Journal of Developing Areas, Tennessee State University, College of Business, vol. 49(6), pages 103-118, Special I.
• OFILEANU Dimi, 2015. "Target Costing Functions," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 67(5), pages 90-103, September.
• Carlo Alberto Magni & Ken V. Peasnell, 2015. "The Term Structure of Capital Values:An accounting-based framework for measuring economic profitability," Department of Economics 0060, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".
• Brandon Gipper & Christian Leuz & Mark Maffett, 2015. "Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime," NBER Working Papers 21530, National Bureau of Economic Research, Inc.
• Alexios Kythreotis, 2015. "The Interrelation among Faithful Representation (Reliability), Corruption and IFRS Adoption: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Eastern Macedonia and Thrace Institute of Technology (EMATTECH), Kavala, Greece, vol. 8(1), pages 25-50, August.
• Kyaw, Khine & Olugbode, Mojisola & Petracci, Barbara, 2015. "Does gender diverse board mean less earnings management?," Finance Research Letters, Elsevier, vol. 14(C), pages 135-141.
• Kim, Jeong-Bon & Song, Byron Y. & Zhang, Yue, 2015. "Earnings performance of major customers and bank loan contracting with suppliers," Journal of Banking & Finance, Elsevier, vol. 59(C), pages 384-398.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2015. "Forensic Accountant and Auditor Knowledge and Skills Requirements for Task Performance Fraud Risk Assessment in the Nigerian Public Sector," MPRA Paper 66655, University Library of Munich, Germany, revised 15 Jun 2015.
• Jonas da Silva Oliveira & Graca Maria do Carmo Azevedo & Marta Jose Ferreira Oliveira & Sandra Gabi Marques de Almeida, 2015. "The Accounting Standardization System in Portugal and Its First-Time Adoption Effects in the Olive and Cork Tree Cultures," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(2), pages 132-150, June.
• Kathrin Jordan, 2015. "Relevance of risk information for depositors’ judgment and decision-making," Journal of Economic and Financial Studies (JEFS), LAR Center Press, vol. 3(3), pages 15-28, June.
• Traian-Ovidiu Calota, 2015. "Opinions on the impact of accounting policies on tourist entities’ competitiveness," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 3.
• Prozan Mihaela, 2015. "Valences of internal control in the context of the impact of the utility of accounting information over the business environment," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 3.
• Tanase Alin-Eliodor, 2015. "Financial instruments used against foreign-exchange risk," Impact of Socio-economic and Technological Transformations at National, European and International Level (ISETT), Institute for World Economy, Romanian Academy, vol. 3.
• Cavalieri, Duccio, 2015. "Structural interdependence in monetary economics: theoretical assessment and policy implications," MPRA Paper 65528, University Library of Munich, Germany.
  • Cavalieri, Duccio, 2015. "Structural interdependence in monetary economics: theoretical assessment and policy implications," MPRA Paper 65526, University Library of Munich, Germany.
  • Cavalieri, Duccio, 2015. "Structural Interdependence in Monetary Economics: Theoretical Assessment and Policy Implications," MPRA Paper 62403, University Library of Munich, Germany.
• Letitia-Maria Rof & Sorinel Capusneanu, 2015. "Increase the Performance of Companies in the Energy Sector by Implementing the Activity-Based Costing," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(3), pages 139-148, July.
• Saira Ajaz & Babak Mehmood, 2015. "Job Satisfaction as a Predictor of Female Intent-To-Quit. Evidence from Commercial Banks of Faisalabad, Pakistan," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(3), pages 158-166, July.
• Tereza Miková, 2015. "Do IFRS Decrease Earnings Manipulation in European countries?," Proceedings of International Academic Conferences 2805070, International Institute of Social and Economic Sciences.
• Mitchell Oler, 2015. "Determinants of the length of time a firm’s book-to-market ratio is greater than one," Review of Quantitative Finance and Accounting, Springer, vol. 45(3), pages 509-539, October.
• Ashok Robin & Qiang Wu, 2015. "Firm growth and the pricing of discretionary accruals," Review of Quantitative Finance and Accounting, Springer, vol. 45(3), pages 561-590, October.
• Hung-Chao Yu & Wen-Ying Wang & Chingfu Chang, 2015. "The stock market valuation of intellectual capital in the IT industry," Review of Quantitative Finance and Accounting, Springer, vol. 45(2), pages 279-304, August.
• Sina Hocke & Matthias Meyer & Iris Lorscheid, 2015. "Improving simulation model analysis and communication via design of experiment principles: an example from the simulation-based design of cost accounting systems," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(2), pages 131-155, August.
• Cathérine Grisar & Matthias Meyer, 2015. "Use of Monte Carlo simulation: an empirical study of German, Austrian and Swiss controlling departments," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(2), pages 249-273, August.
• Iryna Boyarko, 2015. "Strategically Oriented Accounting System as Demonstration of Synergistic Development of Economic Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 8-13, September.
• Lesya Volyak, 2015. "Accounting and Analytical Maintenance of Management by Building Assimilating Opportunities for Reproduction of Natural-Resource Potential," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 14-19, September.
• Tetyana Kaminska & Lyudmyla Shatkovska, 2015. "Cost Accounting for Product Certification in Quality Management Systems," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 20-25, September.
• Olha Metla, 2015. "Methods of Capital Expenditures Accounting on Mineral Reserves Exploration and Evaluation According to the Successful Efforts Method," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 26-33, September.
• Valeriy Mossakovskyy, 2015. "About the Need to Restructure Accounting in Ukraine," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 34-40, September.
• Mykhaylo Prodanchuk, 2015. "Theoretical and Methodological Bases of Accounting Product Formation," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 41-48, September.
• Viktoriya Rozhelyuk, 2015. "Modelling the Accounting Processing of Recycling Companies Based on Information Process Approach," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 49-54, September.
• Nadiya Stolyarchuk, 2015. "Accounting for Commercial Use of Innovative Products," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 55-61, September.
• Peter Friedrich, 2015. "Determining Social Capital By Social Accounting," Oeconomia Copernicana, Polskie Towarzystwo Ekonomiczne Oddzial w Toruniu, Wydzial Nauk Ekonomicznych i Zarzadzania UMK, vol. 6(1), pages 47-73, March.
• Anna Wildowicz-Giegiel & Adam Wyszkowski, 2015. "Absorption Of Eu Funds In The Context Of Polish Enterprises Competitiveness Measured By Profitability Ratios," Oeconomia Copernicana, Polskie Towarzystwo Ekonomiczne Oddzial w Toruniu, Wydzial Nauk Ekonomicznych i Zarzadzania UMK, vol. 6(1), pages 113-123, March.
• Mihai Varzaru & Anca Antoaneta Varzaru & Dan Varzaru, 2015. "Characterizing Organizational Culture Across Dolj County Based On Hofstede’S Model," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 75-97.
• Bogdan Budica & Ilie Budica & Florin Tudor, 2015. "Strategies For The Tourist Development Of The South-West Oltenia Region In The Context Of European Funds," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 167-174.
• Sorin-Sandu VÎNATORU, 2015. "Considerations Of Fixed Assets Accounting Information System," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 175-181.
• Adrian-Cosmin Caraiman, 2015. "Position And Scope Of Accounting Information System Under Commerce Entities," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 211-221.
• Dogaru Dorin-Madalin, 2015. "The Impact Of Structural Funds In Central And Eastern European Countries," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 293-305.
• Florentina Istrate & Ersilia Catrina & Marin Mirea, 2015. "Internal Control - A Useful Tool For Any Manager," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 312-321.
• Mihaela-Andreea Nastasie & Claudiu Valentin Serban, 2015. "Divergence In The Recognition And Measurement Of Income And Expenses," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 339-344.
• Karim Abbas, 2015. "Target Costing (Tc) System And Its Uncontrollable Factors: A Case Study From Egypt," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(43), pages 366-374.
• Mates Dorel & Hlaciuc Elena & Ursachi Antonela & Maciuca Geanina, 2015. "Accounting Convergences And Divergences In The Context Of Harmonization And The Compliance Of National Regulations With Directive 2013/34/Eu," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 29-38.
• Ion Ionescu, 2015. "Opinions Concerningthe Organizationof Standard Costs Accountancy," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 68-75.
• Cristian Dragan & Valeriu Brabete & Carmen Maria Dindiri, 2015. "Employees Stimulation Policies From Accounting And Fiscal Perspective," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 156-162.
• Cristina-Petrina Dragusin & Maria Criveanu, 2015. "Innovative Perspectives On The Accountingof Romanian Public Institutions Of Academic Education," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 194-201.
• Mihaela-Andreea Nastasie & Claudiu Valentin Serban, 2015. "Social Dialogue –Way To Increase The Effectiveness Of Labor Market," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 275-281.
• Diana Andreea Traistaru, 2015. "The Development And Impact Of The Progress Of Accounting Standards On International Co-Operation And European Integration," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 299-308.
• Anca Antoaneta VARZARU & Dan Constantin VARZARU, 2015. "Budgeting Costs In Piece Production: Features And Potential," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 315-323.
• Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015. "Does legality matter? The case of tax avoidance and evasion," arqus Discussion Papers in Quantitative Tax Research 193, arqus - Arbeitskreis Quantitative Steuerlehre.
• Anca Antoaneta VARZARU, 2015. "Design and Implementation of a Management Control System," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(17), pages 195-200, December.
• Eichfelder, Sebastian & Lau, Mona, 2015. "Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns," arqus Discussion Papers in Quantitative Tax Research 195, arqus - Arbeitskreis Quantitative Steuerlehre.
• Malgorzata Garstka, 2015. "Problematyka etyczna w pierwszych dzielach o rachunkowosci/Ethics in the Early Works of Accounting," Annales. Ethics in Economic Life, University of Lodz, Faculty of Economics and Sociology, vol. 18(3), pages 73-83, May.
• Samuel F. Johnson-Rokosu, 2015. "Integrating Forensic Accounting Core Competency into the Study of Accounting. Case of Nigeria Tertiary Institutions," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 1(3), pages 38-64, September.
• Margareta PENEOASU & Bica ZORLESCU & Cristina ANDREI, 2015. "The impact of the economic and financial crisis on the public health food and tourism units in Romania," Romanian Journal of Economics, Institute of National Economy, vol. 41(2(50)), pages 247-259, december.
• Bica ZORLESCU & Margareta PENEOASU & Bogdan NEGOESCU, 2015. "Costs calculated by the ABC system for underlying managerial decisions," Romanian Journal of Economics, Institute of National Economy, vol. 41(2(50)), pages 156-172, december.
• Mária Lakatos & Éva Karai, 2015. "Buy or Sell? Hungarian Carbon Credit Trade: Years of Learning," Public Finance Quarterly, State Audit Office of Hungary, vol. 60(3), pages 326-341.
• Clements Adeyinka Akinsoyinu, 2015. "The Impact of Capital Regulation on Bank Capital and Risk Decision. Evidence for European Global Systemically Important Banks," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(3), pages 167-177, July.
• Larmande , Francois & Belze , Loïc & Schneider , Lorenz, 2015. "Pricing Model Management: Evidence from Employee Stock Option (Un)Fair Valuation," Les Cahiers de Recherche 1103, HEC Paris.
• Nami Shimada & Toshimichi Homma, 2015. "Analysis of the impact of goodwill impairment information on corporate value," Proceedings of International Academic Conferences 3105400, International Institute of Social and Economic Sciences.
• Chiriac Irina, 2015. "The Effects of Merger and Acquisition on Employee," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 233-236, May.
• Chiriac Irina & Georgescu Iuliana Eugenia, 2015. "The Study of the Evolution of M&As in the Current Economic Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 237-241, May.
• State Violeta & Tãnase Loredana Cristina, 2015. "The Impact of Legal Form on Tax Liability of Economic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 363-367, May.
• Chivu Ramona Maria, 2015. "The Road to Competitive Advantage must be Paved with a Respectful Attitude towards the Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 486-491, May.
• Bãcanu Mihaela-Nicoleta, 2015. "Romania from Connection to Disconnection between Taxation and Accounting - a Comparative Analysis of the Two Areas," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 655-659, May.
• Brad Laura & Ciobanu Radu & Dobre Florin, 2015. "Changes in Conservatism after the Adoption of the IFRS: Evidence from Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 670-675, May.
• Carata? Maria Alina & Spãtariu Elena Cerasela & Margaritti Doina, 2015. "The Accounting Option: Fair Or Favourable Image?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 692-696, May.
• Carata? Maria Alina & Spãtariu Elena Cerasela, 2015. "Accounting Systems in the Organizational Culture Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 697-701, May.
• Dumitru Valentin Florentin, 2015. "The Implementation and Employment of the Information Technologies in the Romanian Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 738-742, May.
• Georgescu Cristina Elena & Radu Riana Iren, 2015. "The Provisions for the Risk of Loss in the Case of the Loans Granted by the European Banks," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 743-747, May.
• Ghi?ã-Mitrescu Silvia & Duhnea Cristina, 2015. "IFRS 9’s Impact on the Romanian Banking System’s Provisions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 748-753, May.
• Grigore Marian, 2015. "Connection between the Significance Threshold and the Risk of Audit in Entities in the Constructions Field," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 754-757, May.
• Grosu Maria & Mihalciuc Camelia, 2015. "Comprehensive Income Reporting by Listed Companies on the Bucharest Stock Exchange. Econometric Study," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 758-763, May.
• Lesconi-Frumuºanu Nãtãliþa-Mihaela & Marin Adreea-Mihaela, 2015. "The Perception of Professional Accountants on Management Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 791-796, May.
• Ma?ca Ema, 2015. "The Continuity of Conservatism in the Standards Developed by the IASB," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 809-814, May.
• Ma?ca Ema, 2015. "Accounting Conservatism - An Argument for Sustainable Businesses," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 815-820, May.
• Mihãlþan Delia Corina & Sãliºteanu (ªtefan) Simona Florina, 2015. "Implications of Taxation on the Accounting of Results in NPOs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 821-826, May.
• Nicolae Traian Cristin, 2015. "The Accounting for Revenues and Impact of Fair Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 852-857, May.
• Oros Olivera Ecaterina, 2015. "Expected Credit Losses - IFRS 9 and Basel III moving towards convergence?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 872-876, May.
• Sãli?teanu (?tefan) Simona - Florina & Mihãlþan Delia Corina, 2015. "The Importance of Managerial Accounting for Enterprise Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 893-896, May.
• Trandafir Raluca-Andreea, 2015. "Strategies for Improving the Economic and Financial Performance of the Hotel Companies in the Romanian Seaside Area," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 903-906, May.
• Untaru Mircea, 2015. "Arguments for the Assessment of the Inventories at Net Realisable Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 907-912, May.
• Vãrzaru Anca Antoaneta, 2015. "The Relationship Between Budgets and Performance Measurement Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 913-917, May.
• Halep Maria, 2015. "The IFRS9 Standard: Assessment of the Impacts on the European Banking Industry," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 930-935, May.
• Manea Marinela – Daniela, 2015. "Incursion in the Depreciation Testing of the Non – Cash – Generating Assets Belonging to the Public Sector," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 940-945, May.
• Olga Starenka, 2015. "Influence of Development of the Organization of the Operational Accounting and Control on the Enterprises’ Management of Machine-Building in Ukraine," European Financial and Accounting Journal, University of Economics, Prague, vol. 2015(3), pages 35-44.
• Kokou ADALESSOSSI & Burcu DEMİREL UTKU & Kürşad ÇAVUŞOĞLU & Muhammad Wissam ALMASRI & Sevgi GEZER, 2015. "Sustainability Reporting Practices In Four Countries’ Jurisdiction:Turkey, India, Germany and Brazil," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 30(356), pages 65-86.
• Vidal, R. & Ribal, J., 2015. "Contrastes no parametricos de multiplos fundamentales frente a multiplos bursatiles en empresas alimentarias europeas," Economia Agraria y Recursos Naturales, Spanish Association of Agricultural Economists, vol. 15(1).
• Chae, Soo-Joon & Nakano, Makoto, 2015. "The Effect Of Classification Shifting On Analyst Forecast Accuracy: Evidence From Japan," Hitotsubashi Journal of commerce and management, Hitotsubashi University, vol. 49(1), pages 25-35, January.
• Baloch, Muhammad Saad, 2015. "Does The Accrual Anomaly Exists In Stock Market? Evidence From Pakistan," MPRA Paper 67618, University Library of Munich, Germany.
• Cirstea Andreea & Cirstea Stefan & Marza Bogdan, 2015. "Consolidated Financial Statements - Ipsas Vs Ifrs," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 67(2), pages 190-198, Februarie.
• Robert Joliet & Aline Muller, 2015. "Dividends and Foreign Performance Signaling," Multinational Finance Journal, Multinational Finance Journal, vol. 19(2), pages 77-107, June.
  • Robert Joliet & Aline Muller, 2009. "Dividends and Foreign Performance Signaling," Post-Print hal-01667402, HAL.
• Eleftherios Angelopoulos & Antonios Georgopoulos, 2015. "The Determinants of Shareholder Value in Retail Banking During Crisis Years: The Case of Greece," Multinational Finance Journal, Multinational Finance Journal, vol. 19(2), pages 109-147, June.
• Atsuko Suzuki, 2015. "Pricing Process of Kimono Fabric : the Case of Naraya (the Sugimoto Family)," Discussion Papers in Economics and Business 15-29, Osaka University, Graduate School of Economics and Osaka School of International Public Policy (OSIPP).
• Smajlbegovic, Esad, 2015. "Regional Economic Activity and Stock Returns," Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112854, Verein für Socialpolitik / German Economic Association.
  • Esad Smajlbegovic, 2015. "Regional Economic Activity and Stock Returns," 2015 Papers psm196, Job Market Papers.
• Cecilia (DAMOC) NICA & Elena (STANCIU) IONIȚĂ, 2015. "The Impact Of Controls On Financial Reporting Quality," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 34, pages 455-461, November.
• Radu-Dan TURCU & Mihaela TURTUREA, 2015. "Study Regarding Companies Performance Measurement Through Non-Financial Indicators – The Case Of Airline Industry," Network Intelligence Studies, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 6, pages 117-122, December.
• Miron Vasile Cristian Ioachim, 2015. "Financial Balance ? An Important Objective for the Stakeholders in Romanian?s Energy Sector," Proceedings of Economics and Finance Conferences 2205013, International Institute of Social and Economic Sciences.
• Burnett, Brian M. & Gordon, Elizabeth A. & Jorgensen, Bjorn N. & Linthicum, Cheryl L., 2015. "Earnings quality: evidence from Canadian firms’ choice between IFRS and U.S. GAAP," LSE Research Online Documents on Economics 62325, London School of Economics and Political Science, LSE Library.
• Susanna Gallani & Ranjani Krishnan & Eric J. Marinich & Michael D. Shields, 2015. "Budgeting, Psychological Contracts, and Budgetary Misreporting," Harvard Business School Working Papers 16-017, Harvard Business School, revised Jan 2018.
• Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2015. "Hedging Activities Information and Risk Management Committee Effectiveness: Malaysian evidence," MPRA Paper 85026, University Library of Munich, Germany.
• Atanasov, Atanas, 2015. "Репутацията Във Финансовите Отчети На Българските Мобилни Оператори - Проблеми И Поуки
  [Goоdwill in the Financial Statements of Bulgarian Mobile Operators - Problems and Lessons]," MPRA Paper 86395, University Library of Munich, Germany.
• Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F., 2015. "Corporate Governance, Incentives, and Tax Avoidance," Research Papers 2134, Stanford University, Graduate School of Business.
• Kurt A. Desender & Mircea Epure, 2015. "Corporate Governance and Corporate Social Performance: The Influence of Boards, Ownership and Institutions," Working Papers 730, Barcelona Graduate School of Economics.

2014

• Mircea Epure, 2016. "Benchmarking for routines and organizational knowledge: a managerial accounting approach with performance feedback," Journal of Productivity Analysis, Springer, vol. 46(1), pages 87-107, August.
  • Mircea Epure, 2012. "Benchmarking for routines and organizational knowledge: A managerial accounting approach with performance feedback," Economics Working Papers 1399, Department of Economics and Business, Universitat Pompeu Fabra, revised Feb 2016.
  • Mircea Epure, 2014. "Benchmarking for Routines and Organizational Knowledge: A Managerial Accounting Approach with Performance Feedback," Working Papers 729, Barcelona Graduate School of Economics.
• Kearney, Colm & Liu, Sha, 2014. "Textual sentiment in finance: A survey of methods and models," International Review of Financial Analysis, Elsevier, vol. 33(C), pages 171-185.
  • Colm Kearney & Sha Liu, 2014. "Textual sentiment in finance: A survey of methods and models," Open Access publications 10197/8213, Research Repository, University College Dublin.
• Maria Teresa Nardo & Stefania Veltri, 2014. "On the plausibility of an integrated approach to disclose social and intangible issues," Social Responsibility Journal, Emerald Group Publishing, vol. 10(3), pages 416-435, July.
• Daniela Feschian & Veselka Pavlova, 2014. "Standardization in the Accounting of Public Sector Enterprises," Nauchni trudove, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 127-162, February.
• Luis Marcelo Mantilla Falcón & Mery Esperanza Ruiz Guajala & César Medardo Mayorga Abril & Ana Gabriela Vilcacundo Córdova, 2014. "La competitividad de las Pymes manufactureras del Ambato - Ecuador," REVISTA PANORAMA ECONÓMICO 015344, UNIVERSIDAD DE CARTAGENA.
• Antonios Rovolis & Konstantinos Liapis & Stella Spilioti, 2014. "A Capital Structure Financial Analysis and Unmeasured Effect of each Countries Regime: the Real Estate Companies (REITS)," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 57-71.
• Anastasios Tsamis & Konstantinos Liapis, 2014. "Fair Value and Cost Accounting, Depreciation Methods, Recognition and Measurement for Fixed Assets," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 115-133.
• Munte, Mei Hotma Mariati & Hutapea, Ria Lestari, 2014. "Analisis Pengaruh Penjualan Kredit Terhadap Profitabilitas Perusahaan Pada Pt. Duta Putra Sumatera Medan
  [Analysis Of Effect On Sales Credit Profitability Companies In Duta Putra Sumatera Medan]," MPRA Paper 77541, University Library of Munich, Germany.
• Mustafa ZİNCİRKIRAN & Hidayet TİFTİK, 2014. "Work–Family Conflicts of Practitioners of Accountancy: Practice of Diyarbakir," Sosyoekonomi Journal, Sosyoekonomi Society, issue 21(21).
• Heiberg Andrés Castellanos Sánchez, 2014. "Aplicación contable del valor presente en el contexto venezolano," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, vol. 0(1), pages 99-114, June.
• Cardos Ildiko Reka & Pete Stefan & Cardos Vasile Daniel, 2014. "Traditional Budgeting Versus Beyond Budgeting: A Literature Review," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 573-581, July.
• Belenesi (Bumba) Marioara & Popa Dorina & Chira (Chiş) Anca Oana & Avram (Boitoş) Camelia, 2014. "Financial Communication And Intellectual Capital Reporting Practices," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 563-572, July.
• Teodor Hada & Teodora Maria Avram, 2014. "Aspects Concerning The Determination Of Bankruptcy Risk By Solvency And Liquidity Ratios In The Companies Listed On The Bucharest Stock Exchange," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 632-640, July.
• Patrizia Gazzola & Massimo Ratti, 2014. "Transparency In Italian Non Profit Organizations," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 125-135, July.
• SUSU Stefanita, 2014. "Scoring Assessment And Forecasting Models Bankruptcy Risk Of Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 678-688, July.
• Ildiko Orban, 2014. "Role And Significance Of Statement Of Other Comprehensive Income- In Respect Of Reporting Companies' Performance," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 649-658, July.
• Rozsa Attila, 2014. "Opportunities For Decreasing Exchange Risks Of Foreign Currency Transactions In Enterprises With A Special Regard On Changing-Over Foreign Currency Booking," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 664-668, July.
• Grigore Marian, 2014. "The Sampling Process In The Financial Audit .Technical Practice Approach," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 659-663, July.
• Toth Kornel, 2014. "The Effect Of Derivative Financial Instruments On Bank Risks, Relevance And Faithful Representation: Evidence From Banks In Hungary," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 698-706, July.
• Mariana Farcas & Luminita Rus, 2014. "European Accounting Regulation - History And Perspectives," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 625-631, July.
• Drienovski Kristina †Jana, 2014. "Case Study: The Impact Of Innovation Process On Turnover Of Geo €" Topo Company," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 611-616, July.
• Kiss Agota, 2014. "Evaluation Of The Characteristics Of Goodwill In Ifrs," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 641-648, July.
• Luminita Rus, 2014. "Is It Important The Accounting Model Used By The Economic Entity In Making Decisions By The Users Of The Information? Points Of View," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 669-677, July.
• Balaciu Diana Elisabeta & Cernusca Lucian & Mester Ioana Teodora & Bogdan Victoria, 2014. "Accounting Manipulation: An Empirical Study Regarding Managers’ Behavior," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 554-562, July.
• DARABOS Eva, 2014. "Accounting Systems And Their Convergences Nowadays," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 604-610, July.
• Floarea GEORGESCU, 2014. "The State of Knowing in the Field of Enterprise Treasury- Notional Cash, Content, Scope," International Conference on Economic Sciences and Business Administration, Spiru Haret University, vol. 1(1), pages 142-151, December.
• Grigore Marian, 2014. "The Stock Audit Of The Entities Of The Construction Field," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 232-237, December.
• Nikolaos Theriou & Vassilis Aggelidis, 2014. "Management Accounting Systems, Top Management Team’s Risk Characteristics and Their Effect on Strategic Change," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 3-38.
• P. Kalantonis & S. Goumas & K. Hassapis & C. Cantzos, 2014. "Pacioli’s Innovation in Accounting: Business or Academic Affairs," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 39-56.
• Fatima Abdul Hamid & Chaabane Oussama Houssem Eddine & Abdullah Mohamed Ayedh & Abdelghani Echchabi, 2014. "Firms' Financial And Corporate Governance Characteristics Association With Earning Management Practices: A Meta-Analysis Approach," Economic Review: Journal of Economics and Business, University of Tuzla, Faculty of Economics, vol. 12(2), pages 49-72.
• Aida Lozada Rivera & Carmen Rios Figueroa, 2014. "Ifrs For Sme’S: Fashion Movement Or Route To Convergence Niif Para Pymes: Movimiento Fortuito O Ruta A La Convergencia?," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 2(1), pages 41-54.
• Edyta Izabela Gluszek & Ma³gorzata Ziêba, 2014. "Property Accounting in Commercial Property Management," World of Real Estate Journal (Swiat Nieruchomosci), Fundacja Uniwersytetu Ekonomicznego w Krakowie, issue 90, pages 83-89, December.
• Evaristo Colomina Climent & Leonardo Yanez Munoz, 2014. "Toolkit For Analysis And Validation Of Business Ideas Herramientas Para El Anaisis Y Validacion De Ideas De Negocio," Revista Global de Negocios, The Institute for Business and Finance Research, vol. 2(4), pages 105-123.
• Tereza Miková, 2014. "Influence of IFRS on Earnings Manipulation: Evidence from the European Union," Acta Oeconomica Pragensia, University of Economics, Prague, vol. 2014(6), pages 3-18.
• Oscar Suarez Fernandez, 2014. "The Neutrality Of The Forward-Looking Information,La Neutralidad De La Informacion Previsional," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 7(2), pages 1-11.
• Belkhir, Mohamed & Boubaker, Sabri & Derouiche, Imen, 2014. "Control–ownership wedge, board of directors, and the value of excess cash," Economic Modelling, Elsevier, vol. 39(C), pages 110-122.
  • Mohamed Belkhir & Sabri Boubaker & Derouiche Imen, 2014. "Control–ownership wedge, board of directors, and the value of excess cash," Post-Print hal-01155486, HAL.
• Mbumba, Richard P. & Mbaka, Ruffin B., 2014. "Déterminants de la qualité du système d'information comptable dans les PME d'une entité décentralisée : Cas de la cité de Mbanza-Ngungu de 2013-2014
  [Quality determinants of accounting information ," MPRA Paper 67680, University Library of Munich, Germany, revised Nov 2014.
• Alejandro Drexler & Greg Fischer & Antoinette Schoar, 2014. "Keeping It Simple: Financial Literacy and Rules of Thumb," American Economic Journal: Applied Economics, American Economic Association, vol. 6(2), pages 1-31, April.
  • Drexler, Alejandro & Fischer, Gregory & Schoar, Antoinette, 2010. "Keeping it simple: financial literacy and rules of thumb," LSE Research Online Documents on Economics 33502, London School of Economics and Political Science, LSE Library.
  • Drexler, Alejandro & Fischer, Gregory & Schoar, Antoinette, 2014. "Keeping it simple: financial literacy and rules of thumb," LSE Research Online Documents on Economics 46797, London School of Economics and Political Science, LSE Library.
  • Drexler, Alejandro & Fischer, Greg & Schoar, Antoinette S, 2010. "Keeping it Simple: Financial Literacy and Rules of Thumb," CEPR Discussion Papers 7994, C.E.P.R. Discussion Papers.
• DEVI, S. Susela & WONG SEK KHIN, Edward & ALAGIAH, Ratnam, 2014. "Accounting Paradigm Of Lived Experiences In Action Research: The Case Of Malaysian Plantation Workers," Review of Agricultural and Applied Economics (RAAE), Faculty of Economics and Management, Slovak Agricultural University in Nitra Provider-Homepage: http://www.roaae.org;Association of Agricultural Economists in Slovakia (APES), vol. 17(2).
• Rotila Aristita, 2014. "Aspects Concerning Interim Financial Reporting In Romania: Standards And Regulations," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
• Mircea Muntean & Iulia Andreea Bucur & Andrei Muntean, 2014. "The Economic Risk In Trading Companies’ Valuation," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
• Nicoleta Ciucescu & Andreea Feraru, 2014. "The Performance Of Non-Governmental Organizations," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
• Rotila Aristita, 2014. "The Fixed Means: An Accounting Concept Or A Fiscal One?," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 20.
• Snejana Basheva & Rossen Petkov, 2014. "Perspective of Foreign Accounting Tax Compliance Act as a Future Substitute of Foreign Bank Account Report," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 77-83, January.
• Fang, Yiwei & Hasan, Iftekhar & Li, Lingxiang, 2014. "Banking reform, risk-taking, and earnings quality – Evidence from transition countries," BOFIT Discussion Papers 19/2014, Bank of Finland, Institute for Economies in Transition.
• Francis, Bill & Hasan, Iftekhar & Wu, Qiang & Park, Jong Chool, 2014. "Gender differences in financial reporting decision-making: Evidence from accounting conservatism," Research Discussion Papers 1/2014, Bank of Finland.
• Francis, Bill & Hasan, Iftekhar & Wu, Qiang & Yan, Meng, 2014. "Are female CFOs less tax aggressive? Evidence from tax aggressiveness," Research Discussion Papers 16/2014, Bank of Finland.
• Bill Francis & Iftekhar Hasan & Qiang Wu, 2015. "Professors in the Boardroom and Their Impact on Corporate Governance and Firm Performance," Financial Management, Financial Management Association International, vol. 44(3), pages 547-581, September.
  • Francis, Bill & Hasan, Iftekhar & Wu, Qiang, 2014. "Professors in the boardroom and their impact on corporate governance and firm performance," Research Discussion Papers 15/2014, Bank of Finland.
• Bill Francis & Iftekhar Hasan & Lingxiang Li, 2016. "Abnormal real operations, real earnings management, and subsequent crashes in stock prices," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 217-260, February.
  • Bill Francis & Iftekhar Hasan & Lingxiang Li, 2016. "Abnormal real operations, real earnings management, and subsequent crashes in stock prices," Review of Quantitative Finance and Accounting, Springer, vol. 46(2), pages 217-260, February.
  • Francis, Bill & Hasan, Iftekhar & Li, Lingxiang, 2014. "Abnormal real operations, real earnings management, and subsequent crashes in stock prices," Research Discussion Papers 19/2014, Bank of Finland.
• Sabin Armăşelu, 2014. "Risk Management Companies and Hedge Accounting," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(2), pages 5-12.
• Alina-Teodora Ciuhureanu, 2014. "Accounting Policies Manual Between Compulsoriness and Necessity. Study Within Entities in Centre Region," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(2), pages 47-54.
• Mirela Monea & Claudia Isac, 2014. "Conceptual Approaches and Role of Diagnostic Analysis in Entity's Valuation," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(2), pages 157-162.
• Prof.Alina-Teodora Ciuhureanu Ph. D, 2014. "Evaluation – Key Objective Of Accounting Activity. Realities Perceived In Romanian Organisations," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 7-14, November.
• Burca Valentin, PhD candidate & Assist.Nagy Mariana, PhD professor, 2014. "Clusters Describing Ifrs Adoption Stage," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 15-30, November.
• Prof. Cristian Dragan Ph. D & Assist.Prof. Valeriu Brabete Ph. D & Assist.Master’s Student Carmen Maria Dindiri, 2014. "The Application Of Professional Judgment On Determining The Cost Of Fixed Tangible Assets Obtained By Onerous Title," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 31-38, November.
• Lecturer Bogdan Ravas Ph. D, 2014. "The Cost Influence On Decision-Making In The Tourism Establishments," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(23), pages 39-44, November.
• Assist. Csosz Csongor Ph.D Student & Prof. Dumbrava Partenie Ph.D, 2014. "Creative Accounting Methods Used For Tangible Assets From The Point Of View Of Auditors," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 28-34, APRIL.
• Prof. Sorinel Domnisoru, Ph.D & Lect. Daniel Goagara, Ph.D, 2014. "Critical Analysis Of National And International Accounting Regulations On Transactions With Business Entities," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 43-48, APRIL.
• Assoc. Prof. Valeriu Brabete Ph. D & Assoc. Prof. Cristian Dragan Ph. D & Assist. Oana Staiculescu Ph. D & Assist. Adriana Iota Ph.D Student, 2014. "Accounting Treatments Related To The Economic Operations Generated By The Quality Cost Management," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 49-59, APRIL.
• Ph. D Student Raluca Tuliga (Coada), 2014. "The Tobin Model In Economic Geometric Dynamics," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 66-69, APRIL.
• Lecturer Sorin-Ciprian Teiusan PhD & Student Alexandru Cismasu, 2014. "Electronic Signature For Romanian Accountants," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 70-84, APRIL.
• Lect. Mirela Elena Nichita Ph. D, 2014. "Financial Reporting In Romania And Changes In Management Structure," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(22), pages 85-91, APRIL.
• Francisca Castilla Polo & Dolores Gallardo Vázquez, 2014. "La revelación social en sociedades cooperativas: una visión comparativa de las herramientas mas utilizadas en la actualidad
  [Social disclosures in cooperatives: evolution and present situation]," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 114, pages 07-34.
• Kanagaretnam, Kiridaran & Lim, Chee Yeow & Lobo, Gerald J., 2014. "Effects of international institutional factors on earnings quality of banks," Journal of Banking & Finance, Elsevier, vol. 39(C), pages 87-106.
• Iacob, Constanta & Gheorghe, Cristina Mihaela, 2014. "Performance optimization – "sometimes" – result creativity," MPRA Paper 52730, University Library of Munich, Germany, revised 06 Jan 2014.
• François Larmande & Jean-Pierre Ponssard, 2013. "Fishing for excuses and performance evaluation," Working Papers hal-00825297, HAL.
  • François Larmande & Jean-Pierre Ponssard, 2014. "Fishing for Excuses and Performance Evaluation," CESifo Working Paper Series 4569, CESifo Group Munich.
• Hafiz Imtiaz AHMAD & Pascal ALPHONSE, 2014. "Stock Prices and Implied Abnormal Earnings Growth," International Journal of Economics and Financial Issues, Econjournals, vol. 4(1), pages 196-216.
• Ebrahim Mohammed Al-Matari & Abdullah Kaid Al-Swidi, 2014. "The Effect of the Internal Audit and Firm Performance: A Proposed Research Framework," International Review of Management and Marketing, Econjournals, vol. 4(1), pages 34-41.
• Elisa Cavezzali & Jacopo Crepaldi & Ugo Rigoni, 2014. "Proximity to hubs of expertise and financial analyst forecast accuracy," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 4(2), pages 157-179, December.
  • Elisa Cavezzali & Jacopo Crepaldi & Ugo Rigoni, 2013. "Proximity to Hubs of Expertise in Financial Analyst Forecast Accuracy," Working Papers 8, Department of Management, Università Ca' Foscari Venezia.
• Stefan Reichelstein & Anna Rohlfing-Bastian, 2014. "Levelized Product Cost: Concept and Decision Relevance," CESifo Working Paper Series 4590, CESifo Group Munich.
• Tim Loughran & Bill McDonald, 2014. "Regulation and financial disclosure: The impact of plain English," Journal of Regulatory Economics, Springer, vol. 45(1), pages 94-113, February.
• Tejedo Romero, Francisca & Alfaro Cortés, Esteban, 2014. "Asociación entre las características empresariales y la divulgación sobre Capital Intelectual: un estudio de las empresas del Ibex 35/Association between Business Characteristics and Intellectual Capi," Estudios de Economía Aplicada, Estudios de Economía Aplicada, vol. 32, pages 371-398, Enero.
• Lewis, Craig & Verwijmeren, Patrick, 2014. "Cash-settled convertible bonds and the value relevance of their accounting treatment," Journal of Corporate Finance, Elsevier, vol. 24(C), pages 101-111.
• Dutordoir, Marie & Roosenboom, Peter & Vasconcelos, Manuel, 2014. "Synergy disclosures in mergers and acquisitions," International Review of Financial Analysis, Elsevier, vol. 31(C), pages 88-100.
• Bauer, Julian & Agarwal, Vineet, 2014. "Are hazard models superior to traditional bankruptcy prediction approaches? A comprehensive test," Journal of Banking & Finance, Elsevier, vol. 40(C), pages 432-442.
• Aboody, David & Hughes, John S. & Bugra Ozel, N., 2014. "Corporate bond returns and the financial crisis," Journal of Banking & Finance, Elsevier, vol. 40(C), pages 42-53.
• Brochet, Francois & Srinivasan, Suraj, 2014. "Accountability of independent directors: Evidence from firms subject to securities litigation," Journal of Financial Economics, Elsevier, vol. 111(2), pages 430-449.
• Mahmoud Moeinadin & Forough Heirany & Ehsan Khoshnood, 2014. "The Impact of Information Risk on the Systematic Risk," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 4(1), pages 90-98, January.
• Ertan, Yasemin & Yücel, Elif & Saraç, Mehlika, 2014. "Using Concept Map Technique in Accounting Education: Uludag University Application," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 5(1), pages 107-122, January.
• Maureen McNichols & Madhav V. Rajan & Stefan Reichelstein, 2014. "Conservatism Correction for the Market-To-Book Ratio and Tobin's q," CESifo Working Paper Series 4626, CESifo Group Munich.
• Samira Demaria & Sandra Rigot, 2014. "IFRS Standards and Insurance Companies: What Stakes for Long-Term Investment? A French Case Explanatory Analysis," GREDEG Working Papers 2014-04, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), University of Nice Sophia Antipolis.
• Lennox, Clive & Li, Bing, 2014. "Accounting misstatements following lawsuits against auditors," Journal of Accounting and Economics, Elsevier, vol. 57(1), pages 58-75.
• Konchitchki, Yaniv & Patatoukas, Panos N., 2014. "Accounting earnings and gross domestic product," Journal of Accounting and Economics, Elsevier, vol. 57(1), pages 76-88.
• Bouwman, Christa H.S., 2014. "Managerial optimism and earnings smoothing," Journal of Banking & Finance, Elsevier, vol. 41(C), pages 283-303.
• Ge, Wenxia & Kim, Jeong-Bon, 2014. "Real earnings management and the cost of new corporate bonds," Journal of Business Research, Elsevier, vol. 67(4), pages 641-647.
• Datta, Sudip & Iskandar-Datta, Mai & Singh, Vivek, 2014. "Opaque financial reports and R2: Revisited," Review of Financial Economics, Elsevier, vol. 23(1), pages 10-17.
• Casajus, André & Labrenz, Helfried, 2014. "A property rights based consolidation approach," Working Papers 126, University of Leipzig, Faculty of Economics and Management Science.
• Fecht, Falko & Füss, Roland & Rindler, Philipp B., 2014. "Corporate Transparency and Bond Liquidity," Working Papers on Finance 1404, University of St. Gallen, School of Finance.
• Melinda Timea Fulop, 2014. "Analyze of IASB Futures Priorities Based on Responses at 2011 Agenda Consultation and IASB Actions," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(1), pages 240-251, January.
• Melinda Timea Fulop, 2014. "The Role of the Audit Committee in Corporate Governance and the Influence of the Exchange Rates," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(1), pages 279-286, January.
• Sheyda Lotfi & Ataollah Mohammadi, 2014. "The Relationship between Ownership Structure and Risk Management: Evidence from Iran," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 4(2), pages 53-62, February.
• Bornemann, Sven & Pfingsten, Andreas & Kick, Thomas & Schertler, Andrea, 2014. "Earnings baths by bank CEOs during turnovers," Discussion Papers 05/2014, Deutsche Bundesbank.
• Evers, Maria Theresia & Meier, Ina & Spengel, Christoph, 2014. "Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?," ZEW Discussion Papers 14-015, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
• Ching-Lung Chen & Pin-Yu Lin & Pei-Yu Weng, 2014. "Real Activities Manipulation and Subsequent Accounting Performance ---Yes, the Manipulating Direction Matters," Review of Economics & Finance, Better Advances Press, Canada, vol. 4, pages 81-97, Feburary.
• Eduard Braun, 2014. "Just a Matter of Prospect (Theory)? - The Ecological Rationality of the Traditional Accounting Principles," TUC Working Papers in Economics 0012, Abteilung für Volkswirtschaftslehre, Technische Universität Clausthal (Department of Economics, Technical University Clausthal).
• Kuo, Jing-Ming & Ning, Lutao & Song, Xiaoqi, 2014. "The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China," The International Journal of Accounting, Elsevier, vol. 49(1), pages 101-136.
• Nishizaki, Riku & Takano, Yudai & Takeda, Fumiko, 2014. "Information Content of Internal Control Weaknesses: The Evidence from Japan," The International Journal of Accounting, Elsevier, vol. 49(1), pages 1-26.
• Beuselinck, Christof & Deloof, Marc, 2014. "Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?," The International Journal of Accounting, Elsevier, vol. 49(1), pages 27-52.
• Farrell, Kathleen & Unlu, Emre & Yu, Jin, 2014. "Stock repurchases as an earnings management mechanism: The impact of financing constraints," Journal of Corporate Finance, Elsevier, vol. 25(C), pages 1-15.
• Minnick, Kristina & Rosenthal, Leonard, 2014. "Stealth compensation: Do CEOs increase their pay by influencing dividend policy?," Journal of Corporate Finance, Elsevier, vol. 25(C), pages 435-454.
• Glaser, Markus & Riepe, Jan, 2014. "Internal capital market studies in empirical banking: Biases due to usage of assets instead of risk capital?," Finance Research Letters, Elsevier, vol. 11(1), pages 47-53.
• Camacho-Miñano, María-del-Mar & Campa, Domenico, 2014. "Integrity of financial information as a determinant of the outcome of a bankruptcy procedure," International Review of Law and Economics, Elsevier, vol. 37(C), pages 76-85.
• Baldenius, Tim & Melumad, Nahum & Meng, Xiaojing, 2014. "Board composition and CEO power," Journal of Financial Economics, Elsevier, vol. 112(1), pages 53-68.
• Rute Gonçalves & Patrícia Lopes, 2014. "Accounting in Agriculture: Disclosure practices of listed firms," FEP Working Papers 530, Universidade do Porto, Faculdade de Economia do Porto.
• Katarzyna Kalinowska & Marcin Kalinowski, 2014. "Zawod specjalisty ds. rachunkowosci zarzadczej w perspektywie etycznej/The Profession of Management Accounting in Ethical Perspective," Annales. Ethics in Economic Life, University of Lodz, Faculty of Economics and Sociology, vol. 17(1), pages 73-83, February.
• Malgorzata Garstka, 2014. "Etyka zawodowa w rachunkowosci/Professional Ethics in Accounting," Annales. Ethics in Economic Life, University of Lodz, Faculty of Economics and Sociology, vol. 17(1), pages 61-72, February.
• Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014. "The CCCTB option: An experimental study," Center for European, Governance and Economic Development Research Discussion Papers 199, University of Goettingen, Department of Economics.
• Alejandro Drexler & Greg Fischer & Antoinette Schoar, 2014. "Keeping It Simple: Financial Literacy and Rules of Thumb," American Economic Journal: Applied Economics, American Economic Association, vol. 6(2), pages 1-31, April.
  • Drexler, Alejandro & Fischer, Gregory & Schoar, Antoinette, 2010. "Keeping it simple: financial literacy and rules of thumb," LSE Research Online Documents on Economics 33502, London School of Economics and Political Science, LSE Library.
  • Drexler, Alejandro & Fischer, Greg & Schoar, Antoinette S, 2010. "Keeping it Simple: Financial Literacy and Rules of Thumb," CEPR Discussion Papers 7994, C.E.P.R. Discussion Papers.
  • Drexler, Alejandro & Fischer, Gregory & Schoar, Antoinette, 2014. "Keeping it simple: financial literacy and rules of thumb," LSE Research Online Documents on Economics 46797, London School of Economics and Political Science, LSE Library.
• Mert ERER & Çağla ERSEN CÖMERT, 2014. "Timeliness of Financial Reporting in Turkey," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 29(337), pages 73-94.
• Yuliya Bezdushna, 2014. "Enhancing Financial Security in Agricultural Business: Financial and Property Aspects," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 8-12, March.
• Iryna Zhurakovska, 2014. "Disclosure of Intellectual Capital Components in Business Reporting in Ukraine," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 13-19, March.
• Tetyana Kaminska & Olena Kolesnikova, 2014. "Financial Risk Management Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 20-25, March.
• Oksana Mykhasyk, 2014. "Accounting Specifics of Foreign Currency Settlements with Persons Accountable," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 26-29, March.
• Anna Pantyukhova, 2014. "Economic Frameworks of Land Resources as Accounting Object," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 30-35, March.
• Olena Sorokina, 2014. "Applied Aspects of Material Costs Accounting and Their Impact on Volatile Oil Produce Cost," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 36-43, March.
• Nadiya Stolyarchuk, 2014. "Scientific & Technical Production Cost Accounting and Calculation," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 44-49, March.
• Valentyna Khodzytska & Larysa Ivchenko, 2014. "Strategic Management Accounting Within Business Entities Integrated Management System," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 50-55, March.
• Andriy Tsyutsyak, 2014. "Comparative Analysis of Accounting Methods for Reporting of Restaurant Business Production and Sales Activity," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 56-63, March.
• Ihor Tsyutsyak, 2014. "Current Status and Enhancing Revaluation Capital Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 64-70, March.
• Christiane Pott & Tobias Tebben & Christoph Watrin, 2014. "The effect of outside directors’ and auditors’ incentives on managers’ ability to manage cash bonuses," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 18(2), pages 505-540, May.
• Pengguo Wang, 2014. "On the relevance of earnings components in valuation and forecasting," Review of Quantitative Finance and Accounting, Springer, vol. 42(3), pages 399-413, April.
• Ronald Zhao & Yihong He, 2014. "The accounting implication of banking deregulation: an event study of Gramm-Leach-Bliley Act (1999)," Review of Quantitative Finance and Accounting, Springer, vol. 42(3), pages 449-468, April.
• Richard Sweeney, 2014. "Equivalent valuations in cash flow and accounting models," Review of Quantitative Finance and Accounting, Springer, vol. 42(1), pages 29-49, January.
• Aaron Crabtree & Thomas Kubick, 2014. "Corporate tax avoidance and the timeliness of annual earnings announcements," Review of Quantitative Finance and Accounting, Springer, vol. 42(1), pages 51-67, January.
• Donglin Li, 2014. "Dissecting and connecting the growth and accounting distortion components of accruals," Review of Quantitative Finance and Accounting, Springer, vol. 42(1), pages 1-28, January.
• Floarea GEORGESCU & Cicilia IONESCU, 2014. "Harmonization of accounting in the process of globalization of economic activities," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 3(1), pages 18-24, March.
• Cicilia IONESCU, 2014. "Management Strategies and Environmental Accounting in Economic Entities. A Contribution to Sustainable Development," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 3(1), pages 11-18, March.
• Cicilia IONESCU & Floarea GEORGESCU, 2014. "Estimation and valuation in accounting," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, vol. 3(1), pages 38-49, March.
• Cristina Alexandrina Stefanescu, 2014. "Transparency – A Requirement For Market Discipline In The Light Of Prior Research Literature," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Danie Schutte & Bianca Lovechio, 2014. "Towards A Competency Framework For Smes - A South African Case Study," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Andra GAJEVSZKY, 2014. "The Impact Of Auditor`S Opinion On Earnings Management: Evidence From Romania," Network Intelligence Studies, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 3, pages 61-73, April.
• Dimi Ofileanu & Dan Ioan Topor, 2014. "Lean Accounting - An Ingenious Solution for Cost Optimization," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 4(4), pages 342-352, April.
• Tomić, Bojan & Strancarić, Sandra, 2014. "Organizacijski aspekti računovodstvenih informacijskih sustava i njihova važnost
  [Organizational aspects and importance of accounting information system]," MPRA Paper 55554, University Library of Munich, Germany.
• Takako NAKAJIMA, 2014. "Disaster Support Giving to March 11 Japan Earthquake Relief: With a Focus on Support Funds for Recovery," OSIPP Discussion Paper 14J007, Osaka School of International Public Policy, Osaka University.
• Dănuţ CHILAREZ & George Sebastian ENE, 2014. "Capitalization Of Fiscal And Accounting Interferences For Fiscal Optimization," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 31-39, May.
• Csongor CSŐSZ & Partenie DUMBRAVĂ, 2014. "Evaluation Methods Used For Tangible Assets By Economic Entities," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 79-87, May.
• Marius BOIŢĂ & Andrei ANGHELINA & Boby COSTI, 2014. "Romanian Marketing Tourism Services During An Economic Crises," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 3, pages 60-63, April.
• Ioana D. BUFAN, 2014. "Activity-Based Costing In The Manufacturing Sector: A Managerial Instrument For Decision-Making," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 3, pages 73-79, April.
• Radu MĂRGINEAN & Anamaria ŢEPEŞ BOBESCU, 2014. "The Cost Control By Applying The Target Costing Method In The Construction Industry," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 3, pages 348-357, April.
• Monica A. PUIU & Carmen N. NISTOR, 2014. "Investigation Of Corruption Within Multinationals," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 3, pages 487-498, April.
• Andrea L. Eisfeldt & Dimitris Papanikolaou, 2014. "The Value and Ownership of Intangible Capital," American Economic Review, American Economic Association, vol. 104(5), pages 189-194, May.
• Calotă Traian-Ovidiu, 2014. "Impact Of Information Organization On Performance In Tourism," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 4(2), pages 1-17, April.
• Robu Sorin - Adrian, 2014. "Impact of Accounting-Tax Relationship on Managerial Decision," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 4(2), pages 1-16, April.
• Maurer, Raimond & Mitchell, Olivia S. & Rogalla, Ralph & Siegelin, Ivonne, 2016. "Accounting and actuarial smoothing of retirement payouts in participating life annuities," Insurance: Mathematics and Economics, Elsevier, vol. 71(C), pages 268-283.
  • Raimond Maurer & Olivia S. Mitchell & Ralph Rogalla & Ivonne Siegelin, 2014. "Accounting and Actuarial Smoothing of Retirement Payouts in Participating Life Annuities," NBER Working Papers 20124, National Bureau of Economic Research, Inc.
• Bigus, Jochen & Hakenes, Hendrik, 2014. "Does Relationship Lending Require Opaque (and Conservative) Financial Reporting?," CEPR Discussion Papers 9934, C.E.P.R. Discussion Papers.
• Su, Lixin (Nancy) & Zhao, Xuezhou (Rachel) & Zhou, Gaoguang (Stephen), 2014. "Do customers respond to the disclosure of internal control weakness?," Journal of Business Research, Elsevier, vol. 67(7), pages 1508-1518.
• Chiara Mio & Marco Fasan, 2014. "The determinants of materiality disclosure in integrated corporate reporting," Working Papers 09, Department of Management, Università Ca' Foscari Venezia.
• Ralf Bergheim & Jürgen Ernstberger & Michael W.M. Roos, 2014. "How Do Fair Value Measurements of Financial Instruments Affect Investments in Banks?," Ruhr Economic Papers 0487, Rheinisch-Westfälisches Institut für Wirtschaftsforschung, Ruhr-Universität Bochum, Universität Dortmund, Universität Duisburg-Essen.
• Marvin Wee & Ann Tarca & Millicent Chang, 2014. "Disclosure incentives, mandatory standards and firm communication in the IFRS adoption setting," Australian Journal of Management, Australian School of Business, vol. 39(2), pages 265-291, May.
• Tracy C Artiach & Peter M Clarkson, 2014. "Conservatism, disclosure and the cost of equity capital," Australian Journal of Management, Australian School of Business, vol. 39(2), pages 293-314, May.
• Jairo Emiro Cuenú Cabezas, 2014. "Reflexión sobre la revisoría fiscal desde la sociología fenomenológica de Alfred Schütz," REVISTA AD-MINISTER, UNIVERSIDAD EAFIT, May.
• Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2014. "Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior," arqus Discussion Papers in Quantitative Tax Research 167, arqus - Arbeitskreis Quantitative Steuerlehre.
• Jennifer Martínez-Ferrero, 2014. "Consequences of financial reporting quality on corporate performance. Evidence at the international level," Estudios de Economia, University of Chile, Department of Economics, vol. 41(1 Year 20), pages 49-88, June.
• Leszek Michalczyk, 2014. "Significance Of The Accounting Paradigm In The Decision-Making Process In Company Management (Based Onias Accounting Practices In Poland And Other Countries)," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 10(1), pages 27-34, June.
• Adrian Lucian Kanovici, 2014. "The „Bosnian Spring”: Geo:Economical and Geopolitical Aspects," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(2), pages 104-108, June.
• Dragos Laurentiu Zaharia & Luminita Dragne & Doina Maria Tilea, 2014. "The Modern Practice of Internal Auditing in the Context of Globalization," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(2), pages 174-176, June.
• Mirel Anghel, 2014. "Economy and Literature: the Case of Tudor Arghezi," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(2), pages 205-208, June.
• Victor Munteanu & Lavinia Copcinschi & Anda Laceanu & Carmen Luschi, 2014. "Financial Reporting from the Reference Theories’ Perspective," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(1), pages 9-13, March.
• Luminita Georgeta Jalba, 2014. "Rising Problems Concerning Properties. Assets in the Current Context," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(1), pages 39-42, March.
• Luminita Georgeta Jalba, 2014. "Rising Problems Concerning the Accounting of Incomes," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(1), pages 94-96, March.
• Raluca – Ionela Radu & Ciprian Tudurachi, 2014. "Fraud Risk in Audit Activities According to IAS 8," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 2(1), pages 46-49, March.
• Belkhir, Mohamed & Boubaker, Sabri & Derouiche, Imen, 2014. "Control–ownership wedge, board of directors, and the value of excess cash," Economic Modelling, Elsevier, vol. 39(C), pages 110-122.
  • Mohamed Belkhir & Sabri Boubaker & Derouiche Imen, 2014. "Control–ownership wedge, board of directors, and the value of excess cash," Post-Print hal-01155486, HAL.
• Mihaela DUMITRU & Marian TAICU & Gheorghe SAVOIU, 2014. "The Use of Intermediate Management Balances as a Performance Management Tool in Electricity Companies," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 62(1), pages 24-35, January.
• Tristan Boyer & Elena Chane-Alune, 2008. "IFRS and the Need for Non-Financial Information," LSF Research Working Paper Series 08-06, Luxembourg School of Finance, University of Luxembourg.
  • Tristan Boyer & Elena Chane-Alune, 2014. "IFRS and the need for non-financial information," Working Papers 2014-340, Department of Research, Ipag Business School.
• Mateos-Ronco, Alicia & Lajara-Camilleri, Natalia, 2014. "Capital structure and financing decisions of agricultural cooperatives: Spanish evidence," 88th Annual Conference, April 9-11, 2014, AgroParisTech, Paris, France 169687, Agricultural Economics Society.
• Katona, Péter & Kocs, Izabella, 2014. "A Felsőoktatási Expanzió Alakulása Romániában A Rendszerváltást Követő Időszakban," Acta Carolus Robertus, Karoly Robert University College, vol. 4(1).
• Zörög, Zoltán & Szűcs, Csaba, 2014. "A Diplomás Pályakövetés És Az Integrált Vállalatirányítási Rendszerek Elterjedtségének Összefüggései," Acta Carolus Robertus, Karoly Robert University College, vol. 4(1).
• Francesco PAOLONE, 2014. "Cost Structure Complexity And Stock Prices Volatility: An Analysis Of Possible Relationship Among Italian Listed Companies In The Period Of Crisis," Romanian Journal of Economics, Institute of National Economy, vol. 38(1(47)), pages 107-133, June.
• Barbu, Elena M. & Dumontier, Pascal & Feleagă, Niculae & Feleagă, Liliana, 2014. "Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK," The International Journal of Accounting, Elsevier, vol. 49(2), pages 231-247.
• Gotti, Giorgio & Mastrolia, Stacy, 2014. "Cost of Capital for Exempt Foreign Private Issuers: Information Risk Effect or Earnings Quality Effect? It Depends," The International Journal of Accounting, Elsevier, vol. 49(2), pages 190-220.
• Cai, Lei & Rahman, Asheq & Courtenay, Stephen, 2014. "The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence," The International Journal of Accounting, Elsevier, vol. 49(2), pages 147-178.
• Kearney, Colm & Liu, Sha, 2014. "Textual sentiment in finance: A survey of methods and models," International Review of Financial Analysis, Elsevier, vol. 33(C), pages 171-185.
  • Colm Kearney & Sha Liu, 2014. "Textual sentiment in finance: A survey of methods and models," Open Access publications 10197/8213, Research Repository, University College Dublin.
• Sikes, Stephanie A. & Tian, Xiaoli (Shaolee) & Wilson, Ryan, 2014. "Investors׳ reaction to the use of poison pills as a tax loss preservation tool," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 132-148.
• Srivastava, Anup, 2014. "Why have measures of earnings quality changed over time?," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 196-217.
• Correia, Maria M., 2014. "Political connections and SEC enforcement," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 241-262.
• Kravet, Todd D., 2014. "Accounting conservatism and managerial risk-taking: Corporate acquisitions," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 218-240.
• Najeeb, Syed Faiq & Ibrahim, Shahul Hameed Mohamed, 2014. "Professionalizing the role of Shari'ah auditors: How Malaysia can generate economic benefits," Pacific-Basin Finance Journal, Elsevier, vol. 28(C), pages 91-109.
• Ralf Ewert & Rainer Niemann, 2014. "A Theory of Tax Avoidance - Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model," CESifo Working Paper Series 4851, CESifo Group Munich.
• Denis Cormier & Samira Demaria, 2014. "Pertinence des mesures non-GAAP pour les marchés boursiers : le cas des firmes du CAC 40," GREDEG Working Papers 2014-22, Groupe de REcherche en Droit, Economie, Gestion (GREDEG CNRS), University of Nice Sophia Antipolis.
• Florian Esterer & David Schröder, 2014. "Implied cost of capital investment strategies: evidence from international stock markets," Annals of Finance, Springer, vol. 10(2), pages 171-195, May.
• Judson Caskey & Kyle Peterson, 2014. "Conservatism measures that control for the effects of economic rents on stock returns," Review of Quantitative Finance and Accounting, Springer, vol. 42(4), pages 731-756, May.
• Zheng Wang, 2014. "Measuring investors’ assessment of earnings persistence: do investors see through smoothed earnings?," Review of Quantitative Finance and Accounting, Springer, vol. 42(4), pages 691-708, May.
• Kostyantyn Bezverkhiy, 2014. "Specifics of Accounting under National and International Standards: Comparative Aspect," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 8-13, June.
• Oresta Bodnar, 2014. "Some Aspects of Developing Company Accounting Policy in Relation to Production Costs," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 14-18, June.
• Oleh Kantsurov, 2014. "Institutional Analysis of Accounting Development Trends," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 19-23, June.
• Maksym Koryahin & Iryna Plotnichenko, 2014. "Improvement of Incomes, Outcomes and Financial Results Accounting in On-Line Commerce Enterprises," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 24-31, June.
• Nataliya Kulikova, 2014. "Issues of Adequacy of Accounting Method Principles and Elements to Information Society Development Terms," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 32-40, June.
• Serhiy Ostapchuk, 2014. "Accounting for Agricultural Land Use: Present-Day State and Potential Possibilities of Its Improvement," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 56-65, June.
• Mykola Pavlyukovets, 2014. "Concept of Construction a Modern Accounting System of the Agricultural Enterprise in the Conditions of Internet Technologies," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 66-70, June.
• Leonid Suk & Petro Suk, 2014. "Floating Biological Assets and Agricultural Produce Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 71-78, June.
• Karina Utenkova, 2014. "Asset Accounting According to National and International Standards," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 79-83, June.
• Miles Gietzmann & Adam Ostaszewski, 2014. "Why managers with low forecast precision select high disclosure intensity: an equilibrium analysis," Review of Quantitative Finance and Accounting, Springer, vol. 43(1), pages 121-153, July.
• Xiang Liu, 2014. "Venture capitalists and portfolio companies’ real activities manipulation," Review of Quantitative Finance and Accounting, Springer, vol. 43(1), pages 173-210, July.
• John Eshleman & Peng Guo, 2014. "The market’s use of supplier earnings information to value customers," Review of Quantitative Finance and Accounting, Springer, vol. 43(2), pages 405-422, August.
• Ying Lin & Kenneth Yung, 2014. "Earnings management and corporate spinoffs," Review of Quantitative Finance and Accounting, Springer, vol. 43(2), pages 275-300, August.
• Steve Lim, 2014. "The information content of disaggregated accounting profitability: operating activities versus financing activities," Review of Quantitative Finance and Accounting, Springer, vol. 43(1), pages 75-96, July.
• Thomas Canace & Steven Mann, 2014. "The impact of technology-motivated M&A and joint ventures on the value of IT and non-IT firms: a new examination," Review of Quantitative Finance and Accounting, Springer, vol. 43(2), pages 333-366, August.
• Haiyan Zhou & Stephen Owusu-Ansah, 2014. "Cross listing, disclosure regimes, and trading volume sensitivity to stock returns," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 38(3), pages 383-406, July.
• Houdet, Joel & Burritt, Roger & N. Farrell, Katharine & Martin-Ortega, Julia & Ramin, Kurt & Spurgeon, James & Atkins, Jill & Steuerman, David & Jones, Michael & Maleganos, John & Ding, Helen & Ochien, 2014. "What natural capital disclosure for integrated reporting? Designing & modelling an Integrated Financial - Natural Capital Accounting and Reporting Framework," Working Papers 2014-01, Applied Research Division, Synergiz.
• Borivoje B. Prokolović, Maja Lj. Arsić-Trajković, Mariya Pavlova, 2014. "International Standards And Financial Reporting Of Corporations In Serbia," Ekonomika, Journal for Economic Theory and Practice and Social Issues 2014-01, „Ekonomika“ Society of Economists, Niš (Serbia).
• Jugoslav Aničić, Miloje Jelić, Jasmina M. Đurović, Srećko Radoičić, Živojin B. Prokopović, 2014. "Internal Calculation In Term Business Decision Making," Ekonomika, Journal for Economic Theory and Practice and Social Issues 2014-01, „Ekonomika“ Society of Economists, Niš (Serbia).
• Marco Fasan & Carlo Marcon, 2014. "Accounting Tradition and other drivers of the Fair Value choice: An Opportunistic Management perspective," Working Papers 13, Department of Management, Università Ca' Foscari Venezia.
• Volkan Demir & Oguzhan Bahadir, 2014. "An Investigation of Compliance with International Financial Reporting Standards by Listed Companies in Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(1), pages 4-34, March.
• Stefana Maria Dima & Bogdan Dima & Ovidiu Megan & Luminiþa Paiusan, 2014. "A Discussion over IFRS’ Adoption in Islamic Countries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(1), pages 35-49, March.
• Joanna Dyczkowska, 2014. "Assessment of Quality of Internet Financial Disclosures Using a Scoring System. A Case of Polish Stock Issuers," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(1), pages 50-81, March.
• Zayyad Abdul-Baki & Ahmad Bukola Uthman & Mubaraq Sanni, 2014. "Financial Ratios as Performance Measure: A Comparison of IFRS and Nigerian GAAP," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(1), pages 82-97, March.
• Zahid Irshad Younas & Patrick Velte & Khadija Ashfaq, 2014. "Audit Pricing in China and Pakistan: A Comparative Review of Audit Practices," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(1), pages 98-110, March.
• Elena Roxana Anghel-Ilcu, 2014. "A Theoretical Model of Code of Ethics Conceptualized From Companies’ Public Disclosures on Ethics," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(1), pages 111-158, March.
• Uwalomwa Uwuigbe & Daramola Sunday Peter & Anjolaoluwa Oyeniyi, 2014. "The Effects of Corporate Governance Mechanisms on Earnings Management of Listed Firms in Nigeria," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(1), pages 159-174, March.
• Nadia Albu & Catalin Nicolae Albu, 2014. "Editorial - IFRS application in Central and South-Eastern European countries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(2), pages 182-197, June.
• Lehte Alver & Jaan Alver & Liis Talpas, 2014. "Implementation of IFRSs and IFRS for SMEs: the case of Estonia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(2), pages 236-258, June.
• Olesea Ghedrovici & Svetlana Mihaila & Lica Erhan & Aliona Birca, 2014. "Transition to IFRS in the Republic of Moldova: general and practical aspects," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(2), pages 259-280, June.
• Konrad Grabinski & Marcin Kedzior & Joanna Krasodomska, 2014. "The Polish accounting system and IFRS implementation process in the view of empirical research," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(2), pages 281-310, June.
• Mihaela Ionascu & Ion Ionascu & Marian Sacarin & Mihaela Minu, 2014. "IFRS adoption in developing countries: the case of Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(2), pages 311-350, June.
• Mateja Jerman & Ales Novak, 2014. "IFRS application in Slovenia," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(2), pages 351-372, June.
• Cagnur Kaytmaz Balsari & Secil Varan, 2014. "IFRS implementation and studies in Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(2), pages 373-399, June.
• Ruslana Kuzina, 2014. "Implementation of International Financial Reporting Standards in Ukraine," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(2), pages 400-422, June.
• Mark P. Bauman, 2014. "Forecasting operating profitability with DuPont analysis: Further evidence," Review of Accounting and Finance, Emerald Group Publishing, vol. 13(2), pages 191-205, May.
• Martini, Jan-Thomas & Niemann, Rainer & Simons, Dirk, 2014. "Management incentives under formula apportionment: Tax-induced distortions of effort and compensation in a principal-agent setting," arqus Discussion Papers in Quantitative Tax Research 168, arqus - Arbeitskreis Quantitative Steuerlehre.
• Eichfelder, Sebastian & Lau, Mona, 2014. "Capital gains taxes and asset prices: The impact of tax awareness and procrastination," arqus Discussion Papers in Quantitative Tax Research 170, arqus - Arbeitskreis Quantitative Steuerlehre.
• Ion Ionescu, 2014. "Contributions To Optimize Quality Costs In The Automotive Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 61-68.
• Marioara Avram & Veronel Avram, 2014. "Considerations Regarding The Accounting Principles Applied In Insolvency Proceedings," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 172-177.
• Anca Antoaneta Varzaru, 2014. "Control Performance Through The Design And Implementtion Of A Budgetary System In Smes In The Region South –West Oltenia," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 178-188.
• Constanta Iacob & Camelia Constantin, 2014. "From ABC to Time Driven Activity Based Costing for outpatient clinics," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 189-196.
• Magdalena Mihai & Adriana Iota, 2014. "International Statistical Reporting– The Duty Of Economic Agents," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 197-202.
• Magdalena Mihai & Adriana Iota & Oana Staiculescu, 2014. "Opportunities For Optimizing The Cost Of Quality," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 203-210.
• Cristian Dragan & Valeriu Brabete, 2014. "Considerations Regarding The Quality Cost Of Traded Products And Services In The Context Of Performing Management Of The Entity," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 211-216.
• Valeriu Brabete & Cristian Dragan & Oana Staiculescu, 2014. "Alternatives Of The Historic Cost In The Evaluation Process Of Quality Costs," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 259-268.
• Cristina-Petrina Dragusin, 2014. "The Mechanism Of Payment Requests - An Instrument For Facilitating The Financing From Structural Funds Of Romanian Public Academic Education Institutions," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(42), pages 269-278.
• Jan Thomas Martini & Rainer Niemann & Dirk Simons, 2014. "Management Incentives under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting -," CESifo Working Paper Series 4908, CESifo Group Munich.
• Grant Samkin & Annika Schneider, 2014. "Using university websites to profile accounting academics and their research output: A three country study," Meditari Accountancy Research, Emerald Group Publishing, vol. 22(1), pages 77-106, July.
• Grant Samkin & Annika Schneider, 2014. "The accounting academic," Meditari Accountancy Research, Emerald Group Publishing, vol. 22(1), pages 2-19, July.
• Christopher A. Parsons & Johan Sulaeman & Sheridan Titman, 2014. "The Geography of Financial Misconduct," NBER Working Papers 20347, National Bureau of Economic Research, Inc.
• Francette Koechlin & Paul Konijn & Luca Lorenzoni & Paul Schreyer, 2014. "Comparing Hospital and Health Prices and Volumes Internationally: Results of a Eurostat/OECD Project," OECD Health Working Papers 75, OECD Publishing.
• Eichfelder, Sebastian & Lau, Mona, 2014. "Capital gains taxes and asset prices: The impact of tax awareness and procrastination," Discussion Papers 2014/17, Free University Berlin, School of Business & Economics.
• Laura – Maria POPESCU & Ileana NISULESCU, 2014. "The Role Of The Pressure Exercised By Accounting Information Users In The Development Of Financial-Accounting Engineering," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 4, pages 109-116, July.
• Scheffler, Wolfram & Köstler, Melanie, 2014. "Harmonisierung der Gewinnermittlung in der EU: Die Gewinnermittlungsregeln der Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage (GKB) / Gemeinsamen Unternehmensteuer-Bemessungsgrundlage (GUB) im Ver," ZEW Discussion Papers 14-044, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
• Evers, Maria Theresia & Finke, Katharina & Matenaer, Sebastian & Meier, Ina & Zinn, Benedikt, 2014. "Evidence on book-tax differences and disclosure quality based on the notes to the financial statements," ZEW Discussion Papers 14-047, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
• Scheffler, Wolfram & Köstler, Melanie, 2014. "Harmonisierung der Gewinnermittlung in der EU: Analyse der Übergangsregelungen bei Einführung einer Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage / Gemeinsamen Unternehmensteuer-Bemessungsgrundla," ZEW Discussion Papers 14-045, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
• Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2014. "The CCCTB option an experimental study," CIRANO Working Papers 2014s-24, CIRANO.
• Wisniewski, Tomasz Piotr & Yekini, Liafisu Sina, 2014. "Predicting Stock Market Returns Based on the Content of Annual Report Narrative: A New Anomaly," MPRA Paper 58107, University Library of Munich, Germany.
• Doukakis, Leonidas C. & Papanastasopoulos, Georgios A., 2014. "The accrual anomaly in the U.K. stock market: Implications of growth and accounting distortions," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 32(C), pages 256-277.
• Li, Xi, 2014. "The Sarbanes–Oxley act and cross-listed foreign private issuers," Journal of Accounting and Economics, Elsevier, vol. 58(1), pages 21-40.
• Li, Ningzhong & Richardson, Scott & Tuna, İrem, 2014. "Macro to micro: Country exposures, firm fundamentals and stock returns," Journal of Accounting and Economics, Elsevier, vol. 58(1), pages 1-20.
• Friedman, Henry L., 2014. "Implications of power: When the CEO can pressure the CFO to bias reports," Journal of Accounting and Economics, Elsevier, vol. 58(1), pages 117-141.
• Clinton, Sarah B. & White, Joshua T. & Woidtke, Tracie, 2014. "Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation," Journal of Accounting and Economics, Elsevier, vol. 58(1), pages 59-78.
• So, Eric C. & Wang, Sean, 2014. "News-driven return reversals: Liquidity provision ahead of earnings announcements," Journal of Financial Economics, Elsevier, vol. 114(1), pages 20-35.
• Cosmin Sandu Badele & Daniela Fundeanu, 2014. "New Trends In Corporate Governance Of Public Sector," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(42), pages 51-56.
• Petru Stefea & Nita Cornel Gabriel, 2014. "The Role Of Ethics For Cost Accounting Professsionals," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(42), pages 97-102.
• Liliana Puican & Mihaela-Andreea Nastasie, 2014. "Accounting Information And Its Role For Stakeholders," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(42), pages 207-211.
• Marisa Agostini, 2014. "Presentation of Other Comprehensive Income: Is there a relationship with the total amount, the sign and the volatility of such accounting items?," Working Papers 16, Department of Management, Università Ca' Foscari Venezia.
• IONESCU, Luminiţa & CALOIAN, Florentin, 2014. "Bureaucracy And Corruption In Public Sector Accounting," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 5(1), pages 17-23.
• Maria Carmen Huian & Ciprian Apostol, 2014. "Derivative Use By Romanian Banks After The Eu Adhesion: A Financial Reporting Perspective," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 6(2), pages 74-84, July.
• Hassan, Enas A. & Rankin, Michaela & Lu, Wei, 2014. "The Development of Accounting Regulation in Iraq and the IFRS Adoption Decision: An Institutional Perspective," The International Journal of Accounting, Elsevier, vol. 49(3), pages 371-390.
• Alon, Anna & Dwyer, Peggy D., 2014. "Early Adoption of IFRS as a Strategic Response to Transnational and Local Influences," The International Journal of Accounting, Elsevier, vol. 49(3), pages 348-370.
• Veith, Stefan & Werner, Jörg R., 2014. "Comparative Value Relevance Studies: Country Differences Versus Specification Effects," The International Journal of Accounting, Elsevier, vol. 49(3), pages 301-330.
• LIN, Zhijun & YU, Zengbiao & ZHANG, Liqun, 2014. "Performance outcomes of balanced scorecard application in hospital administration in China," China Economic Review, Elsevier, vol. 30(C), pages 1-15.
• Strydom, Maria & Skully, Michael & Veeraraghavan, Madhu, 2014. "Is the accrual anomaly robust to firm-level analysis?," International Review of Financial Analysis, Elsevier, vol. 34(C), pages 157-165.
• Hougaard, Jens Leth & Moulin, Hervé, 2014. "Sharing the cost of redundant items," Games and Economic Behavior, Elsevier, vol. 87(C), pages 339-352.
  • Jens Leth Hougaard & Hervé Moulin, 2012. "Sharing the Cost of Redundant Items," MSAP Working Paper Series 06_2012, University of Copenhagen, Department of Food and Resource Economics.
• Prodosh Simlai, 2014. "Firm characteristics, distress risk and average stock returns," Accounting Research Journal, Emerald Group Publishing, vol. 27(2), pages 101-123, August.
• Grisard, Claudine, 2014. "La formation de l'accountability en situations conflictuelles," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/13959 edited by Berland, Nicolas.
• Cabedo Semper David & Tirado Beltrán José Miguel, 2014. "Risk disclosure and cost of equity: The Spanish case," Contaduría y Administración, Accounting and Management, vol. 59(4), pages 105-135, octubre-d.
• Yigit Bora Senyigi, 2014. "Determinants of voluntary IFRS adoption in an emerging market: Evidence from Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(3), pages 449-465, September.
• Costel Istrate, 2014. "Impact of IFRS on the accounting numbers of Romanian listed companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(3), pages 466-491, September.
• Merve Kilic & Ali Uyar & Basak Ataman, 2014. "Preparedness for and perception of IFRS for SMEs: evidence from Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(3), pages 492-519, September.
• Khaled E. Abu Risheh & Mo'taz Amin Al-Saeed, 2014. "The Impact of IFRS Adoption on Audit Fees: Evidence from Jordan," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(3), pages 520-536, September.
• Corina Grosu & Alina Almasan & Cristina Circa, 2014. "The current status of management accounting in Romania: the accountants' perception," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(3), pages 537-558, September.
• Chii-Shyan Kuo & Shih-Ti Yu & Che-Ching Liao, 2014. "An Analysis Of Stock Repurchase Transaction Using A Panel Data Sample Selection Model," Annals of Financial Economics (AFE), World Scientific Publishing Co. Pte. Ltd., vol. 9(01), pages 1-24.
• Bård Misund & Petter Osmundsen & Marius Sikveland, 2014. "Vertical Integration and Valuation of International Oil Companies," CESifo Working Paper Series 5061, CESifo Group Munich.
  • Misund, Bard & Osmundsen, Petter & Sikveland, Marius, 2014. "Vertical Integration and Valuation of International Oil Companies," UiS Working Papers in Economics and Finance 2014/18, University of Stavanger.
• Feller, Anna & Schanz, Deborah, 2014. "The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax," arqus Discussion Papers in Quantitative Tax Research 176, arqus - Arbeitskreis Quantitative Steuerlehre.
• Silviu-Cornel-Virgil CHIRIAC, 2014. "The Performance Of A Company - Financial - Accounting Approach," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 31, pages 77-81, November.
• Alexandru ȚUGUI & Ana-Maria GHEORGHE, 2014. "Changing The Role Of Accountancy In The Context Of Cloud-Computing," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 31, pages 149-157, November.
• Cornel Gabriel NIŢĂ, 2014. "Management Accounting And Control Systems," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 31, pages 257-262, November.
• Lucica SINTEA (ANGHEL), 2014. "Rolul Informatiei Contabile In Definirea Unor Masuri Organizatorice In Perioada De Recesiune Economica," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 31, pages 319-322, November.
• Ali DERAN & Omer ISKENDEROGLU & Incilay ERDURU, 2014. "Regional Differences and Financial Ratios: A Comparative Approach on Companies of ISE City Indexes," International Journal of Economics and Financial Issues, Econjournals, vol. 4(4), pages 946-955.
• Laura Adriana COJOCARU (ALIONESCU), 2014. "Consideration Regarding Current Assets In The Construction Entities," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 4, pages 219-228, July.
• Vasile GORGAN & Cătălina GORGAN, 2014. "Survey On Accounting Student Satisfaction. Evidence From A Romanian University," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 4, pages 249-256, July.
• Radu-Daniel LOGHIN, 2014. "Emerging Common Law Decisions In Goodwill Accounting Regulation," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 4, pages 275-288, July.
• Sebastian UNGUREANU, 2014. "Costs Calculation Of Target Costing Method," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 4, pages 425-432, July.
• Valentin Florentin DUMITRU, 2014. "Enterprise Systems Benefits For Distribution Companies," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 4, pages 537-544, July.
• Gabriel JINGA & Mădălina DUMITRU, 2014. "The Change In Management Accounting. An Institutional Perspective For Romania," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 4, pages 587-594, July.
• Kostyantyn Bezverkhiy, 2014. "Methodological Bases of Creating the Enterprise's Integrated Reporting," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 8-14, September.
• Ruslan Bruhanskyy, 2014. "Change of Management Paradigm as a Factor in Development of Accounting: Strategic Aspects," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 15-20, September.
• Oleh Vysochan, 2014. "Concept of Accounting of Tour Operator Business on the Basis of Logistics-Information Approach," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 21-28, September.
• Sandeep Goel, 2014. "Creating Accounting Numbers Using Designed Choices: A Case Study of Indian Hotel Industry," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 29-35, September.
• Tetyana Kaminska, 2014. "Accounting Support of Biological Capital Use," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 36-41, September.
• Oleh Kantsurov, 2014. "Evolution of the Institute of Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 42-46, September.
• Svitlana Kucherkova, 2014. "Role of Accounting Reporting as an Information Source in Attracting Investments," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 47-51, September.
• Dmytro Kushnirenko, 2014. "Nature of Work in Progress as an Accounting Category," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 52-58, September.
• Tetyana Monastyrska, 2014. "Source of Income of Condominiums and Diversification Thereof: Accounting and Classification Profile," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 59-64, September.
• Nataliya Orlova, 2014. "Peculiarities of Preparation of Non-financial Corporative Reporting," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 65-70, September.
• Viktoriya Rozhelyuk, 2014. "Organization of Accounting of the Costs for Processing of Agricultural Products," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 71-76, September.
• Danyyil Firer, 2014. "Place and Role of Accounting in Management of Budgetary Institutions," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 77-84, September.
• Li Eng & Joohyung Ha & Sandeep Nabar, 2014. "The impact of regulation FD on the information environment: evidence from the stock market response to stock split announcements," Review of Quantitative Finance and Accounting, Springer, vol. 43(4), pages 829-853, November.
• Wenxia Ge & Jeong-Bon Kim, 2014. "Boards, takeover protection, and real earnings management," Review of Quantitative Finance and Accounting, Springer, vol. 43(4), pages 651-682, November.
• Dina El-Mahdy & Myung Park, 2014. "Internal control quality and information asymmetry in the secondary loan market," Review of Quantitative Finance and Accounting, Springer, vol. 43(4), pages 683-720, November.
• Pervaiz Alam & Min Liu & Xiaofeng Peng, 2014. "R&D expenditures and implied equity risk premiums," Review of Quantitative Finance and Accounting, Springer, vol. 43(3), pages 441-462, October.
• Marco Morelli & Francesca Lecci, 2014. "Management control systems (MCS) change and the impact of top management characteristics: the case of healthcare organisations," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 267-298, January.
• Christian Lohmann & Sandro Lombardo, 2014. "Resource allocation within a budgeting game: truthful reporting as the dominant strategy under collusion," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 25(1), pages 33-54, September.
• Atanasov, Atanas, 2014. "Нефинансовата Информация Във Финансовите Отчети Като Елемент На Корпоративната Социална Отговорност И Предпоставка За Устойчиво Развитие
  [Non-Financial Information in Financial Statements as an Ele," MPRA Paper 85673, University Library of Munich, Germany.
• Constant Djama & Guillaume Dumas & Isabelle Martinez, 2014. "Activité d’innovation et gestion des résultats comptables:une étude empirique sur le marché français," Revue Finance Contrôle Stratégie, revues.org, vol. 17(2), pages 65-87, June.
• Angèle RENAUD, 2014. "Le contrôleur de gestion au service de l’environnement naturel - The controller’s role in environmental management," Working Papers CREGO 1140401, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
• Laux, Volker, 2014. "Corporate Governance, Board Oversight, and CEO Turnover," Foundations and Trends(R) in Accounting, now publishers, vol. 8(1), pages 1-73, October.
• Hiroshi Uemura, 2014. "Effects of corporate governance reform on the quality of internal controls: Evidence from Japan," Working Papers SDES-2014-4, Kochi University of Technology, School of Economics and Management, revised Oct 2014.
• Geert Braam & Lex Borghans, 2014. "Board and auditor interlocks and voluntary disclosure in annual reports," Journal of Financial Reporting and Accounting, Emerald Group Publishing, vol. 12(2), pages 135-160, September.
• Vera Palea, 2014. "Fair value accounting and its usefulness to financial statement users," Journal of Financial Reporting and Accounting, Emerald Group Publishing, vol. 12(2), pages 102-116, September.
• Makoto Nakano & Fumitaka Otsubo & Yusuke Takasu, 2014. "Effects of Accounting Conservatism on Corporate Investment Levels, Risk Taking, and Shareholder Value," IMES Discussion Paper Series 14-E-10, Institute for Monetary and Economic Studies, Bank of Japan.
• Becker, Johannes & Steinhoff, Melanie, 2014. "Tax accounting principles and corporate risk-taking," Economics Letters, Elsevier, vol. 125(1), pages 79-81.
• Tofãnicã Ramona-Ionela & Sãveanu Cristina, 2014. "Econometric Model to Quantify the Performance of Romanian Banking System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 203-207, May.
• Vãrzaru Anca Antoaneta & Vãrzaru Mihai, 2014. "Management Control and Social Balance, Instruments of Company’s Performance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 547-551, May.
• Dima Florin-Constantin & Ducu Corina-Maria, 2014. "Approaches Related to Tangible Assets Depreciation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 593-596, May.
• Georgescu Cristina Elena, 2014. "Comparative Analysis Regarding Fixed Assets: IAS/IFRS – Romanian Regulations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 606-611, May.
• Grigore Marian, 2014. "Tangible Assets Audit in Construction Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 612-616, May.
• Isac Leti?ia Maria, 2014. "Methodological Study on the Calculation of Pilot Indicators and their Role for the Management of an Energy Producing Entity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 627-632, May.
• Manea Marinela – Daniela, 2014. "The Transition to European Standards Harmonized by Accounting for the Public Sector – Necessity and Perspectives," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 652-657, May.
• Nevado Pena Domingo & López Ruiz Víctor-Raúl, 2014. "A Standarised Accounting Model Of Intellectual Capital To Firms," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 664-668, May.
• Nicolae Traian Cristin, 2014. "The Accounting for Intangible Assets and Impact of Assets Impairment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 684-689, May.
• Pãtraºcu Daniela Raluca Violeta, 2014. "Accounting Outsourcing," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 696-699, May.
• Pãtruþescu Monica & ªerban Claudiu, 2014. "Use of Internal Control by the Management for the Evaluation of Information Contained in Annual Financial Statements," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 700-703, May.
• Pu?an Alina & Ivan Oana Raluca, 2014. "Balance Scorecard in Hospital Units," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 714-719, May.
• Pu?an Alina & Ivan Oana Raluca, 2014. "Funding Romanian Medical Services," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 720-725, May.
• ªuºu ªtefãniþã, 2014. "Using the Methods of Data Analysis Scoring for Estimating the Risk of Bankruptcy of Firms," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 743-747, May.
• Þogoe Greti Daniela & Avram Costin Daniel & Jorj Mircea, 2014. "The Role of International Accounting Systems in Economic Development," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 754-758, May.
• Tudose Geanina Gabriela & Petroianu Grazia-Oana & Dãucianu (Avram) Mihaela, 2014. "Profitability - Vector Sustainable Development, Progress and Viable Accounting Normalization Requirements - Going Statutory Audit and Regulations," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 759-764, May.
• Daniel Cerecedo & Estefanía Carolina Rivera Hernádez & Wulfrano Gómez Gallardo, 2014. "Relevancia de la información financiera en el precio de las acciones del mercado mexicano," COYUNTURA ECONÓMICA, FEDESARROLLO, June.
• Lubberink, Martien, 2014. "Are banks’ below-par own debt repurchases a cause for prudential concern?," MPRA Paper 59475, University Library of Munich, Germany.
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• Boukari, Mariam, 2014. "Etude de la pertinence des normes IFRS au regard de l’analyse crédit bancaire des entreprises," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/14066 edited by Richard, Jacques.
• Nicholas Apergis & Christina Christou & Christis Hassapis, 2014. "Accounting standards convergence dynamics: International evidence from club convergence and clustering," Accounting Research Journal, Emerald Group Publishing, vol. 27(3), pages 226-248, October.
• Anderson, Shannon W. & Dekker, Henri C., 2014. "The Role of Management Controls in Transforming Firm Boundaries and Sustaining Hybrid Organizational Forms," Foundations and Trends(R) in Accounting, now publishers, vol. 8(2), pages 75-141, November.
• Dedhy Sulistiawan & Jogiyanto Hartono, 2014. "Can Technical Analysis Signals Detect Price Reactions Around Earnings Announcement?: Evidence from Indonesia," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 8(1), pages 113-123.
• Tareq A. Almunais & Mishari M. Alfraih & Faisal M. Alharbi, 2014. "Determinants of Accounting Students Performance," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 6(2), pages 1-9.
• Misund, Bard & Osmundsen, Petter & Sikveland, Marius, 2014. "Vertical Integration and Valuation of International Oil Companies," UiS Working Papers in Economics and Finance 2014/18, University of Stavanger.
  • Bård Misund & Petter Osmundsen & Marius Sikveland, 2014. "Vertical Integration and Valuation of International Oil Companies," CESifo Working Paper Series 5061, CESifo Group Munich.
• Richard Zhe Wang & Menghistu Sallehu, 2014. "The Hidden Message in AFS Securitites of US Banks," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 8(3), pages 59-70.
• Sherry Fang Li & Fang Sun & Fengyun Wu, 2014. "Analyst Reactions to Expectations Management in the Post-Regulation Fair Disclosure Period," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 8(5), pages 47-58.
• Becker, Johannes & Davies, Ronald B. & Jakobs, Gitte, 2017. "The economics of advance pricing agreements," Journal of Economic Behavior & Organization, Elsevier, vol. 134(C), pages 255-268.
  • Johannes Becker & Ronald B Davies & Gitte Jakobs, 2014. "The economics of advance pricing agreements," Working Papers 1426, Oxford University Centre for Business Taxation.
  • Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," The Institute for International Integration Studies Discussion Paper Series iiisdp458, IIIS.
  • Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," Working Papers 201419, School of Economics, University College Dublin.
  • Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," CESifo Working Paper Series 5079, CESifo Group Munich.
• Becker, Johannes & Davies, Ronald B. & Jakobs, Gitte, 2017. "The economics of advance pricing agreements," Journal of Economic Behavior & Organization, Elsevier, vol. 134(C), pages 255-268.
  • Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," The Institute for International Integration Studies Discussion Paper Series iiisdp458, IIIS.
  • Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," Working Papers 201419, School of Economics, University College Dublin.
  • Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," CESifo Working Paper Series 5079, CESifo Group Munich.
  • Johannes Becker & Ronald B Davies & Gitte Jakobs, 2014. "The economics of advance pricing agreements," Working Papers 1426, Oxford University Centre for Business Taxation.
• Levent KOSAN, 2014. "Accounting for Marketing: Marketing Performance Through Financial Results," International Review of Management and Marketing, Econjournals, vol. 4(4), pages 276-283.
• K. Papageorgiou & Abdel K. Halabi, 2014. "Factors contributing toward student performance in a distance education accounting degree," Meditari Accountancy Research, Emerald Group Publishing, vol. 22(2), pages 211-223, November.
• Lorena Mitrione & George Tanewski & Jacqueline Birt, 2014. "The relevance to firm valuation of research and development expenditure in the Australian health-care industry," Australian Journal of Management, Australian School of Business, vol. 39(3), pages 425-452, August.
• Pavlović, Vladan & Cvijanović, Janko & Milačić, Srećko, 2014. "Reporting On The Reasons For The Acquisition Of Own Shares," Economics of Agriculture, Institute of Agricultural Economics, vol. 61(3).
• Badolato, Patrick G. & Donelson, Dain C. & Ege, Matthew, 2014. "Audit committee financial expertise and earnings management: The role of status," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 208-230.
• Beatty, Anne & Liao, Scott, 2014. "Financial accounting in the banking industry: A review of the empirical literature," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 339-383.
• Bushman, Robert M., 2014. "Thoughts on financial accounting and the banking industry," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 384-395.
• Collins, Daniel W. & Hribar, Paul & Tian, Xiaoli (Shaolee), 2014. "Cash flow asymmetry: Causes and implications for conditional conservatism research," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 173-200.
• Ali, Ashiq & Klasa, Sandy & Yeung, Eric, 2014. "Industry concentration and corporate disclosure policy," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 240-264.
• Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014. "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete inform," MPRA Paper 61805, University Library of Munich, Germany.
  • Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014. "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete inform," MPRA Paper 60055, University Library of Munich, Germany.
  • Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014. "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete inform," MPRA Paper 60106, University Library of Munich, Germany.
• Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014. "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete inform," MPRA Paper 61805, University Library of Munich, Germany.
  • Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014. "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete inform," MPRA Paper 60106, University Library of Munich, Germany.
  • Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014. "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete inform," MPRA Paper 60055, University Library of Munich, Germany.
• Laura – Maria POPESCU & Ileana NIȘULESCU, 2014. "Creative Accounting Versus Fraud," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 5, pages 59-64, November.
• Monica PUIU, 2014. "An Approach To Fraud Risk Management," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 5, pages 65-72, November.
• Claudia URDARI & Adriana TIRON TUDOR, 2014. "Qualitative Studies In Accounting: The Abductive. Research Strategy," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 5, pages 85-92, November.
• Andra M. ACHIM & Anca O. CHIŞ, 2014. "Financial Accounting Quality And Its Defining Characteristics," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 5, pages 93-98, November.
• Ildikó Réka CARDOȘ & Ștefan PETE & Vasile-Daniel CARDOȘ, 2014. "A Managerial Accounting Approach Of Customer Relationship Management," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 5, pages 189-196, November.
• Anca Oana CHIȘ & Andra Maria ACHIM, 2014. "Professional Judgement. The Key To A Successful Audit," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 5, pages 217-222, November.
• Raluca Valeria RATIU, 2014. "Accounting Regulations For Goodwill In An Emerging Country- The Case Of Romania," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 5, pages 549-554, November.
• Aurelia ŞTEFĂNESCU, 2014. "Difficulties Related To The Financial Position Reporting Into The Public Sector In Romania," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 5, pages 611-616, November.
• Tashmuratovich Eshmuradov ULUGBEK & Ismatovich Alikulov ABDIMUMIN, 2014. "Improvement Accounting Of Sales Agricultural Products On Farm Enterprises," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 5, pages 649-654, November.
• Becker, Johannes & Davies, Ronald B. & Jakobs, Gitte, 2017. "The economics of advance pricing agreements," Journal of Economic Behavior & Organization, Elsevier, vol. 134(C), pages 255-268.
  • Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," Working Papers 201419, School of Economics, University College Dublin.
  • Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," CESifo Working Paper Series 5079, CESifo Group Munich.
  • Johannes Becker & Ronald B Davies & Gitte Jakobs, 2014. "The economics of advance pricing agreements," Working Papers 1426, Oxford University Centre for Business Taxation.
  • Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," The Institute for International Integration Studies Discussion Paper Series iiisdp458, IIIS.
• Krzysztof DRACHAL, 2014. "Is There a Feedback Mechanism in Accounting?," European Financial and Accounting Journal, University of Economics, Prague, vol. 2014(1).
• Brett Govendir & Peter Wells, 2014. "The influence of the accruals generating process on earnings persistence," Australian Journal of Management, Australian School of Business, vol. 39(4), pages 593-614, November.
• Eli Amir & Juha-Pekka Kallunki & Henrik Nilsson, 2014. "Criminal convictions and risk taking," Australian Journal of Management, Australian School of Business, vol. 39(4), pages 497-523, November.
• Ball, Ryan & Ghysels, Eric & Zhou, Huan, 2014. "Can we Automate Earnings Forecasts and Beat Analysts?," CEPR Discussion Papers 10186, C.E.P.R. Discussion Papers.
• de Mel, Suresh & Herath, Dammika & McKenzie, David & Pathak, Yuvraj, 2016. "Radio frequency (un)identification: Results from a proof-of-concept trial of the use of RFID technology to measure microenterprise turnover in Sri Lanka," Development Engineering, Elsevier, vol. 1(C), pages 4-11.
  • de Mel, Suresh & Herath, Dammika & McKenzie, David & Pathak, Yuvraj, 2014. "Radio frequency (un)identification : results from a proof-of-concept trial of the use of RFID technology to measure microenterprise turnover in Sri Lanka," Policy Research Working Paper Series 7064, The World Bank.
  • De Mel, Suresh & McKenzie, David, 2014. "Radio Frequency (Un)Identification: Results from a Proof-of-Concept Trial of the use of RFID Technology to Measure Microenterprise Turnover in Sri Lanka," CEPR Discussion Papers 10225, C.E.P.R. Discussion Papers.
• Ionela-Cristina Breahna-Pravat, 2014. "Particularities Regarding The Reflection Of Foreign Currency Transactions In Financial Statements," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 19.
• Simona Elena Dragomirescu & Daniela Cristina Solomon, 2014. "Conceptual Delimitations Regarding The Sales Forecasting Methods. Case Study For The Seasonal Coefficient Method," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 19.
• Aristita Rotila, 2014. "The Institution Of Accounting Normalisation In Romania – History And Present," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 19.
• Ionela-Cristina Breahna-Pravat, 2014. "Considerations On The Treatment Of Qualitative Characteristics Of Accounting Information At The International Level And In Various National Accounting Systems," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 19.
• Daniela Cristina Solomon & Iulia Andreea Bucur, 2014. "Value Of The Net Treasury And Its Implications On The Financial Stability Of The Company," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 19.
• George Loukopoulos & Theodoros Roupas, 2014. "Financial Analysis of the Greek Private Health Sector over the Last Decade (2002-2012)," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 3-19.
• Michail Bekiaris & Chrysoula Psimada & Tasos Sergios, 2014. "Internet Financial Reporting Quality and Corporate Characteristics: The Case of Construction Companies Listed in Greek and Cypriot Stock Exchange," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 41-57.
• Iacob, Constanta & Taus, Delia, 2014. "Internationally evolution of managerial accounting," MPRA Paper 60262, University Library of Munich, Germany.
• Iacob, Constanta & Constantin, Camelia, 2014. "Correlation Analysis of the quality of medical quality economic and financial management using correlation coefficients based on nonparametric data," MPRA Paper 60266, University Library of Munich, Germany.
• Iacob, Constanta & Taus, Delia, 2014. "Analysis of the links between statistical variables on financial performance and its level," MPRA Paper 60264, University Library of Munich, Germany.
• Roberto Ghiselli Ricci & Carlo Alberto Magni, 2014. "Axiomatization of residual income and generation of financial securities," Quantitative Finance, Taylor & Francis Journals, vol. 14(7), pages 1257-1271, July.
  • Ghiselli Ricci, Roberto & Magni, Carlo Alberto, 2009. "Axiomatization of residual income and generation of financial securities," MPRA Paper 14438, University Library of Munich, Germany.
• Patricia M. Dechow & Richard G. Sloan & Jenny Zha, 2014. "Stock Prices and Earnings: A History of Research," Annual Review of Financial Economics, Annual Reviews, vol. 6(1), pages 343-363, December.
• Chii-Shyan Kuo & Shih-Ti Yu, 2014. "The Effects Of Firm Characteristics And Recognition Policy On Employee Stock Options Prices After Controlling For Self-Selection," Annals of Financial Economics (AFE), World Scientific Publishing Co. Pte. Ltd., vol. 9(02), pages 1-30.
• Justin Chircop & Zoltán Novotny-Farkas, 2014. "The economic consequences of including fair value adjustments to shareholders’ equity in regulatory capital calculations," IEHAS Discussion Papers 1426, Institute of Economics, Centre for Economic and Regional Studies, Hungarian Academy of Sciences.
• Marian TAICU, 2014. "Prospects Of Management Accounting And Cost Calculation," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 13(2), pages 66-77.
• Dal Moro, Eric & Faulkner, Jayne, 2014. "The computational and timing challenge of quarterly nonlife (re)insurance liability evaluation under IFRS 4 phase 2," Journal of Financial Perspectives, EY Global FS Institute, vol. 2(3), pages 81-98.
• Mariana BANUTA & Marilena–Ionica RADULICA, 2014. "Aspects Of The Stock Valuation And Accounting In Agricultural Units In Romania," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 13(2), pages 105-114.
• Adriana Dutescu & Adriana Florina Popa & Andreea Gabriela Ponorîca, 2014. "Sustainability of the Tourism Industry, Based on Financial Key Performance Indicators," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 16(Special 8), pages 1048-1048, August.
• David Procházka, 2014. "The IFRS Adoption and Its Impact on Financial and Management Accounting," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(1), pages 50-60.
• Vladimír Zelenka, 2014. "“Negative” Amount of the Investment Accounted for by Equity Method," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(1), pages 61-71.
• Hana Vomáčková, 2014. "Concept business (enterprise) or plant," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(1), pages 125-131.
• de Mel, Suresh & Herath, Dammika & McKenzie, David & Pathak, Yuvraj, 2016. "Radio frequency (un)identification: Results from a proof-of-concept trial of the use of RFID technology to measure microenterprise turnover in Sri Lanka," Development Engineering, Elsevier, vol. 1(C), pages 4-11.
  • De Mel, Suresh & McKenzie, David, 2014. "Radio Frequency (Un)Identification: Results from a Proof-of-Concept Trial of the use of RFID Technology to Measure Microenterprise Turnover in Sri Lanka," CEPR Discussion Papers 10225, C.E.P.R. Discussion Papers.
  • de Mel, Suresh & Herath, Dammika & McKenzie, David & Pathak, Yuvraj, 2014. "Radio frequency (un)identification : results from a proof-of-concept trial of the use of RFID technology to measure microenterprise turnover in Sri Lanka," Policy Research Working Paper Series 7064, The World Bank.
• Marie Zelenková, 2014. "Changes of Control and Joint-control Approaches," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(2), pages 18-30.
• Michal Bobek, 2014. "The Principal-Agent Theory and its Influence on the Quality of Assurance Services," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(2), pages 52-68.
• Jana Skálová, 2014. "Mergers in Slovak - Tax and Accounting Treatment," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(2), pages 119-130.
• Libuše Müllerová, 2014. "Does New European Directive Change Czech Accounting?," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(2), pages 131-140.
• Monika Randáková, 2014. "Valuation of Assets upon Bankruptcy in the Czech Republic," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(2), pages 141-145.
• Václav Černý & Jaroslava Roubíčková, 2014. "The Audit of Public Interest Entities in the Spotlight European Union," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(2), pages 146-151.
• Ladislav MEJZLÍK & Leoš Vítek & Jana Roe, 2014. "Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic," European Financial and Accounting Journal, University of Economics, Prague, vol. 2014(4).
• David Procházka, 2014. "The IFRS as Tax Base: Potential Impact on a Small Open Economy," European Financial and Accounting Journal, University of Economics, Prague, vol. 2014(4).
• Miloš Tumpach & Adriana Stanková, 2014. "Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia," European Financial and Accounting Journal, University of Economics, Prague, vol. 2014(4).
• Jana Roe, 2014. "Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA," European Financial and Accounting Journal, University of Economics, Prague, vol. 2014(4).
• Libor VAŠEK & Tereza Gluzová, 2014. "Can a New Concept of Control under IFRS Have an Impact on a CCCTB?," European Financial and Accounting Journal, University of Economics, Prague, vol. 2014(4).
• Hui Chen & Katherine Gunny & Karthik Ramanna, 2014. "Return on political investment in the American Jobs Creation Act of 2004," Harvard Business School Working Papers 15-050, Harvard Business School.
• Marie Zelenková, 2014. "Transition from proportionate consolidation method to the equity method according to IFRS," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(4), pages 57-69.
• Jan Novotný, 2014. "Portfolio Hedging and Earnings Management," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(4), pages 84-93.
• Mariana Valášková, 2014. "IFRS Due Process as an Inspiration for Legislative Process of Developing the Czech Accounting Legislation," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(4), pages 106-119.
• David Trytko, 2014. "Czech Point of View of IFRS Adoption into German GAAP - Impact on SME’s Financial Statement Informative Value," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(4), pages 120-132.
• Michal Bobek, 2014. "Materiality and Principal - Agent Theory," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(4), pages 149-156.
• Jana Fibírová & Kateřina Knorová, 2014. "Interlinked System of Business Performance Management Indicators," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(4), pages 157-165.
• David Procházka, 2014. "The Failure of Decision Usefulness Approach on an Example of the New Standard for Revenue Recognition," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(3), pages 7-19.
• Jaroslav Wagner & Petr Petera, 2014. "Approaches to Revenue Definition and Recognition and Their Implications for Profit and Loss Measurement," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(3), pages 20-33.
• Vladimír Zelenka, 2014. "Elements of Financial Statement of Public Sector Entities Definition," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(3).
• Hana Vomáčková, 2014. "Appraisement at Transformation of Commercial Corporations after Czech Law up Recodification," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(3), pages 150-155.
• Jiřina Bokšová & Monika Randáková, 2014. "Financial Statements in the Czech Republic - Broken Going Concern Assumption," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(3), pages 156-164.
• Oll, Grete, 2014. "Opportunistic Disclosure in the Inter-Organizational Relationships," Discussion Papers of Business and Economics 21/2014, University of Southern Denmark, Department of Business and Economics.
• Diewert, W. Erwin, 2014. "Getting Rental Prices Right for Computers," Economics working papers erwin_diewert-2014-57, Vancouver School of Economics, revised 17 Dec 2014.
• Ioan-Bogdan Robu & Mihaela-Alina Robu & Marilena Mironiuc & Florentina Olivia Balu, 2014. "The Value Relevance of Financial Distress Risk in the Case of RASDAQ Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(4), pages 623-642, December.
• Diana Elisabeta Balaciu & Victoria Bogdan & Liliana Feleaga & Adela-Laura Popa, 2014. "“Colorful” Approach Regarding Creative Accounting. An Introspective Study Based On the Association Technique," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(4), pages 643-664, December.
• Karim Charaf & Ahmed Fath-Allah Rahmouni, 2014. "Using Importance Performance Analysis to Evaluate the Satisfaction of Activity-Based Costing Adopters," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(4), pages 665-685, December.
• Oladipupo Muhrtala Tijani & Ahmad Bukola Uthman & Zayyad Abdul-Baki & Lukman Adebayo Oke, 2014. "Audit Pricing, Start-Up Cost and Opinion Shopping," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(4), pages 686-718, December.
• Maria Ionela Damian & Sorana Mihaela Manoiu & Carmen Giorgiana Bonaci & Jiri Strouhal, 2014. "Bearer Plants: Stakeholders’ View on the Appropriate Measurement Model," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(4), pages 719-738, December.
• Maria Madalina Buculescu (Costica) & Bogdan Nicolae Velicescu, 2014. "An Analysis of the Convergence Level of Tangible Assets (PPE) According to Romanian National Accounting Regulation and IFRS for Smes," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(4), pages 774-799, December.
• Hodder, Leslie & Hopkins, Patrick & Schipper, Katherine, 2014. "Fair Value Measurement in Financial Reporting," Foundations and Trends(R) in Accounting, now publishers, vol. 8(3-4), pages 143-270, December.
• Sansing, Richard, 2014. "International Transfer Pricing," Foundations and Trends(R) in Accounting, now publishers, vol. 9(1), pages 1-57, December.
• Heckemeyer, Jost H. & Richter, Katharina & Spengel, Christoph, 2014. "Tax planning of R&D intensive multinationals," ZEW Discussion Papers 14-114, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
• Diana MURESAN & Monica Ioana POP SILAGHI, 2014. "Empirical evidence on cross-country differences in explaining accruals anomaly," Romanian Journal of Economics, Institute of National Economy, vol. 39(2(48)), pages 121-132, December.
• Abigail M. Allen & Karthik Ramanna & Sugata Roychowdhury, 2014. "Auditor Lobbying on Accounting Standards," Harvard Business School Working Papers 15-055, Harvard Business School.
• Paula Angela Vidrascu, 2014. "Patents Assessed through Sectoral Operational Programs," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 2(2), pages 51-58, June.
• Voulgaris, Georgios & Stathopoulos, Konstantinos & Walker, Martin, 2014. "IFRS and the Use of Accounting-Based Performance Measures in Executive Pay," The International Journal of Accounting, Elsevier, vol. 49(4), pages 479-514.
• Filip, Andrei & Raffournier, Bernard, 2014. "Financial Crisis And Earnings Management: The European Evidence," The International Journal of Accounting, Elsevier, vol. 49(4), pages 455-478.
• Pelucio-Grecco, Marta Cristina & Geron, Cecília Moraes Santostaso & Grecco, Gerson Begas & Lima, João Paulo Cavalcante, 2014. "The effect of IFRS on earnings management in Brazilian non-financial public companies," Emerging Markets Review, Elsevier, vol. 21(C), pages 42-66.
• Haß, Lars Helge & Vergauwe, Skrålan & Zhang, Qiyu, 2014. "Corporate governance and the information environment: Evidence from Chinese stock markets," International Review of Financial Analysis, Elsevier, vol. 36(C), pages 106-119.
• Tan, Youchao & Zhu, Zhenmei & Zeng, Cheng & Gao, Minghua, 2014. "Does external finance pressure affect corporate disclosure of Chinese non-state-owned enterprises?," International Review of Financial Analysis, Elsevier, vol. 36(C), pages 212-222.
• Werner, Richard A., 2014. "How do banks create money, and why can other firms not do the same? An explanation for the coexistence of lending and deposit-taking," International Review of Financial Analysis, Elsevier, vol. 36(C), pages 71-77.
• Frey, Stefan & Herbst, Patrick, 2014. "The influence of buy-side analysts on mutual fund trading," Journal of Banking & Finance, Elsevier, vol. 49(C), pages 442-458.
• Huang, Yuan & Lam, F.Y. Eric C. & Wei, K.C. John, 2014. "The q-theory explanation for the external financing effect: New evidence," Journal of Banking & Finance, Elsevier, vol. 49(C), pages 69-81.
• Kostyantyn Bezverkhiy, 2014. "Improvement of Methods for Detection of Signs of Errors and Omissions in the Financial Statements Based on Analytical Procedures," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 8-16, December.
• Maryna Dubinina & Oksana Boyeva, 2014. "Development of Accounting Policies of Agricultural Enterprises," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 17-23, December.
• Borys Zanko, 2014. "Current Conditions and Development of Cost Accounting for Repairs and Improvement of Fixed Assets," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 24-28, December.
• Nataliya Kantsedal, 2014. "Features of Intangible Assets Inventory Technique and the Recognition of Its Results," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 29-33, December.
• Tetyana Kineva, 2014. "Practical Conceptualization of Information and Analytical Support for Restoration Management of Livestock Sector Biological Capital," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 34-40, December.
• Svitlana Levytska & Ilona Panchuk, 2014. "Problems of Accounting Interpretation of the Results of Financial Activity," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 41-46, December.
• Oleksandr Panadiy, 2014. "Methodological Development for Purposes of Management Accounting in Agriculture and Other Economic Sectors of Ukraine: Comparison and Criticism," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 47-53, December.
• Vasyl Pihosh, 2014. "Transformation of Inventory Accounting in Terms of Harmonization of Public Sector Accounting Systems with International Standards," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 54-63, December.
• Nataliya Stelmah, 2014. "Economic and Legal Nature of Forensic Accounting Expertise in the Market Economy," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 64-68, December.
• Lyudmyla Todorova, 2014. "Accounting of Biological Assets and Agricultural Production According to New National Accounting Standards," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 69-76, December.
• Nina Tsehelnyk, 2014. "Development of Enterprise Accounting Policy on Accounting of Receivables within Payment System with Buyers," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 77-81, December.
• Antonina Chyrva, 2014. "Income Tax Accounting: Problems and Solutions," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 82-86, December.
• Mykhaylo Shynkarenko, 2014. "Accounting in the Agricultural Service Cooperatives," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 87-94, December.
• Valentyna Khodzytska, 2014. "Strategic Controlling as Methodological Tool for Strategic Management of Expenses," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 146-153, December.
• Savić, Bojan & Vasiljević, Zorica & Đorđević, Dragan, 2014. "Strategic Cost Management As Instrument For Improving Competitiveness Of Agribusiness Complex," Economics of Agriculture, Institute of Agricultural Economics, vol. 61(4).
• Domikowsky, Christian & Bornemann, Sven & Duellmann, Klaus & Pfingsten, Andreas, 2014. "Loan loss provisioning and procyclicality: Evidence from an expected loss model," Discussion Papers 39/2014, Deutsche Bundesbank.
• Mircea, Untaru, 2014. "Critical Analysis Of Ias 2 „Stocks”, Version Of 2005," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 5(4), pages 59-70.
• Arjaliès , Diane-Laure, 2014. "Exploring the Role of Instruments in the Transformation of Logics: The Case of Socially Responsible Investment," Les Cahiers de Recherche 1045, HEC Paris.
• Anna Dyhdalewicz, 2014. "The Extent Of Cost Disclosure In Trade Company Annual Reports On The Example Of The It Branch – Pilot Studies," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 10(3), pages 29-39, December.
• Orhan Akisik & Graham Gal, 2014. "Financial performance and reviews of corporate social responsibility reports," Mathematical Methods of Operations Research, Springer;Gesellschaft für Operations Research (GOR);Nederlands Genootschap voor Besliskunde (NGB), vol. 25(3), pages 259-288, December.
• Artem A. Eremin, 2014. "The Effect of Advertising on Economic Growth in the USA from a New Methodological Perspective," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 3-14.
• Jean-Guy Degos, 2014. "The long road of the European Union towards a converged accounting system from the Treaty of Rome to the Single accounting directive," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 43-66.
• Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014. "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete inform," MPRA Paper 60106, University Library of Munich, Germany.
  • Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014. "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete inform," MPRA Paper 61805, University Library of Munich, Germany.
  • Ledenyov, Dimitri O. & Ledenyov, Viktor O., 2014. "On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete inform," MPRA Paper 60055, University Library of Munich, Germany.
• Fujiyama, Keishi & Kagaya, Tetsuyuki & Suzuki, Tomohiro & Takahashi, Yukari, 2014. "Quarterly Earnings Management Around The World: Loss Avoidance Or Earnings Decrease Avoidance?," Hitotsubashi Journal of commerce and management, Hitotsubashi University, vol. 48(1), pages 1-30, January.
• Andrea Cipollini & Iolanda Lo Cascio & Silvia Muzzioli, 2014. "Volatility risk premia and financial connectedness," Department of Economics 0047, University of Modena and Reggio E., Faculty of Economics "Marco Biagi".
• Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas, 2014. "The CCCTB option an experimental study," Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100490, Verein für Socialpolitik / German Economic Association.
• Legalais, Laetitia, 2014. "La construction de l'identité professionnelle des contrôleurs de gestion : Les trajectoires professionnelles et leur influence sur la financiarisation des organisations : le cas de Saint-Gobain," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/14653 edited by Berland, Nicolas.
• Orellana Fuentes, Claudia Alejandra, 2014. "L'évaluation comptable des réserves et ressources des entreprises de l'industrie extractive," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/14676 edited by Richard, Jacques.
• Raúl A. Cardona Montoya & Marisol Gil Henao & Jhon W. Ochoa Flórez, 2014. "Impuesto Diferido bajo NIIF: Impacto en empresas intensivas en propiedades, planta y equipos," DOCUMENTOS DE TRABAJO CIEF 012581, UNIVERSIDAD EAFIT.
• Lee, Charles M. C. & Li, Kevin K. & Zhang, Ran, 2014. "Shell Games: Are Chinese Reverse Merger Firms Inherently Toxic?," Research Papers 3063, Stanford University, Graduate School of Business.
• Barth, Mary E. & Gomez-Biscarri, Javier & Kasznik, Ron & Lopez-Espinosa, German, 2014. "Bank Earnings and Regulatory Capital Management Using Available for Sale Securities," Research Papers 3047, Stanford University, Graduate School of Business.
• Karthik Balakrishnan & Mary Brooke Billings & Bryan Kelly & Alexander Ljungqvist, 2014. "Shaping Liquidity: On the Causal Effects of Voluntary Disclosure," Journal of Finance, American Finance Association, vol. 69(5), pages 2237-2278, October.
  • Karthik Balakrishnan & Mary B. Billings & Bryan T. Kelly & Alexander Ljungqvist, 2013. "Shaping Liquidity: On the Causal Effects of Voluntary Disclosure," NBER Working Papers 18984, National Bureau of Economic Research, Inc.
• Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2014. "The CCCTB option – an experimental study," Working Papers 1404, Oxford University Centre for Business Taxation.
• Becker, Johannes & Davies, Ronald B. & Jakobs, Gitte, 2017. "The economics of advance pricing agreements," Journal of Economic Behavior & Organization, Elsevier, vol. 134(C), pages 255-268.
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  • Johannes Becker & Ronald B. Davies & Gitte Jakobs, 2014. "The Economics of Advance Pricing Agreements," CESifo Working Paper Series 5079, CESifo Group Munich.
• Alejandro Sáez Martín & Arturo Haro de Rosario & María del Carmen Caba Pérez, 2014. "Hacia una información corporativa integrada: evidencias en la industria de productos del cuidado de la salud," REVISTA FINANZAS Y POLÍTICA ECONÓMICA, UNIVERSIDAD CATOLICA DE COLOMBIA, vol. 6(2), pages 317-340, September.
• Valentina Zaharia & Ivona Stoica & Argentina Velea, 2014. "Monitoring quality in the management of food enterprises," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(3), pages 13-16, September.
• Gheorghe Lepadatu & Viorica Ionascu & Ionut Mersoiu & Dragos Barladeanu, 2014. "The Future of the Correlation between Taxation and Accounting in the Era of Globalization," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(3), pages 27-30, September.
• Victor Munteanu & Lavinia Copcinschi & Anda Laceanu & Carmen Luschi, 2014. "Internal Audit Impact on Optimization of Financial-Accounting Management Decision in Public Entities," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(3), pages 51-57, September.
• Viorica Ionascu & Gheorghe Lepadatu & Dragos Barladeanu & Ionut Mersoiu, 2014. "The Generalization of the Application of International Accounting Standards in the Contemporary Business Environment," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(3), pages 62-65, September.
• Viorica Puscaciu & Mirela Mihalache & Rose-Marie Puscaciu, 2014. "Transport and Environment," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(3), pages 96-99, September.
• Raluca Georgiana Moscu & Ligia Prodan & Carmen Judith Grigorescu, 2014. "An Analysis of the Capital Structure for Companies Listed on the Bucharest Stock Exchange," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(3), pages 114-118, September.
• Radu Dorin Lenghel, 2014. "Views on the Role of Audit Committee in Corporate Governance," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(3), pages 132-135, September.
• Andrew A. Anabila & EunYoung Whang, 2014. "Determinants Of The Bias And Inaccuracy Of Management Earnings Forecasts," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 1-12.
• Denise A. Jones, 2014. "When Do Companies Fund Their Defined Benefit Pension Plans?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 13-23.
• Ronald A. Stunda, 2014. "The Role Of Derivatives In The Financial Crisis And Their Impact On Security Prices," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 39-50.
• Edward Yeboah & Kwame Owusu Kwateng & Clement Oppong, 2014. "Information Systems And Accounting Practices In Ghanaian Public Institutions," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 121-132.
• Salem Lotfi Boumediene, 2014. "Detection And Prediction Of Managerial Fraud In The Financial Statements Of Tunisian Banks," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(2), pages 1-10.
• Rogelio J. Cardona & Karen C. Castro-González & Carmen B. Ríos-Figueroa, 2014. "The Impact Of Culture And Economic Factors On The Implementation Of Ifrs," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(2), pages 29-47.
• Mohamed A. K. Basuony & Ehab K. A. Mohamed, 2014. "Internet Financial Disclosure: Evidence From Saudi Arabia And Oman," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(2), pages 59-69.
• Ezaaz Hasan & Sheetal Mala & Glen Finau & Prena Rani, 2014. "The 2012 Review Of Ifrs For Smes: Possible Responses From The Fiji Institute Of Accountants," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(2), pages 71-83.
• William E. Bealing, Jr, 2014. "Integrating Writing Assignments Into An Historically Non-Writing Intensive Course," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 6(1), pages 55-62.
• Ya-Fang Wang & Yu-Ting Huang, 2014. "Types Of Restatement Decisions And Ex-Ante Red Flags Of Internal Control Quality," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 8(1), pages 1-8.
• Hsin-hui I.H. Whited, 2014. "Constructing A Cash Budget And Projecting Financial Statements: An Exercise Of Short-Term Financial Planning For Entrepreneurs," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 5(1), pages 99-112.
• Ali Kahramanoglu & Burcu Aslantas Ates, 2014. "Accounting Of Environmental Costs: A Comparision Of Ready Mixed Concrete Industry And Cement Industry," Proceedings of International Academic Conferences 0301557, International Institute of Social and Economic Sciences.
• Muhammet Bezirci & Merve Oz & Halenur Y?lmaz, 2014. "The Role of Accounting practices both in Abetting and Preventing Money Laudering," Proceedings of International Academic Conferences 0902955, International Institute of Social and Economic Sciences.
• Fahri Kursunel & Yunus Ceran, 2014. "Reporting the Total Quality Management Costs in Compliance With International Financial Reporting Standards," Proceedings of International Academic Conferences 0902956, International Institute of Social and Economic Sciences.
• Laura Brad & Florin Dobre & Radu Ciobanu, 2014. "A regional approach of financial performance- evidence from Romania," Proceedings of International Academic Conferences 0702573, International Institute of Social and Economic Sciences.
• Veli Erdinç Ören & Merih Tetik, 2014. "Accountant Professionals? Perception Of International Financial Reporting Standards: U?Ak Case Study," Proceedings of International Academic Conferences 0702323, International Institute of Social and Economic Sciences.
• Katarzyna ?wietla, 2014. "The Transnational Background Of Modern Accounting In The Service Sector Of The Global Economy," Proceedings of International Academic Conferences 0702063, International Institute of Social and Economic Sciences.
• Esin Yelgen & Nilüfer Tetik, 2014. "The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)," Proceedings of International Academic Conferences 0702372, International Institute of Social and Economic Sciences.
• Ivan Apostolov, 2014. "Revenue Recognition in Housing and Resort Construction – Issues and Prospects," Izvestiya, Varna University of Economics, issue 1, pages 29-39.
• Gergana Tsoncheva, 2014. "Measuring and Assessing the Quality and Usefulness of Accounting Information," Izvestiya, Varna University of Economics, issue 1, pages 52-64.
• Balwant Singh Mehta & Nidhi Mehta, 2014. "ICT and Socio-Economic Empowerment of Rural Women: Case of Mobile Phone in India," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(4), pages 103-112, December.
• Viorica Ionascu & Gheorghe Lepadatu, 2014. "Intra-Community Trade," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(4), pages 150-156, December.
• Iliyan Hristov, 2014. "An Integrated Model For Assessing The Activity Of The Enterprise," Izvestiya, Varna University of Economics, issue 3, pages 61-73.
• Arvind Patel & Pranil Prasad, 2014. "Accounting And Auditing Practices In Nongovernmental Organizations: Evidence From Fiji," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 69-77.
• Dragos Laurentiu Zaharia & Luminita Dragne & Doina Maria Tilea, 2014. "Revaluation and the the internal audit limits that influence the financial-accounting activity," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 3(2), pages 12-16, August.
• Pablo Farías, 2014. "Divulgación del valor en riesgo (VaR) previo a la crisis en el sector bancario español," REVISTA AD-MINISTER, UNIVERSIDAD EAFIT, July.
• Heiner Schmittdiel, 2014. "Are CEOs incentivized to avoid Corporate Taxes? - Empirical Evidence on Managerial Bonus Contracts," Tinbergen Institute Discussion Papers 14-048/VII, Tinbergen Institute.
• Mihaela Alina ROBU, 2014. "The Level Of Knowledge In The Value Relevance Literature," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 6(4), pages 122-135, December.
• Diana GIOACASI, 2014. "Intellectual Capital: A Critical Approach On Definitions And Categorization," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 6(4), pages 57-62, December.
• Ertambang Nahartyo & Intiyas Utami, 2014. "Keeping Self-Interest under Control: Effects of Procedural Fairness and Project Success Rate in a Cost-Reduction Context," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 4, pages 27-47, December.
• Zhenyang Bai & Manabu Sakaue & Fumiko Takeda, 2014. "The Impact of XBRL Adoption on the Information Environment: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 4, pages 49-74, December.
• Apostolos Ballas & Vaia Panagiotou & Christos Tzovas, 2014. "Accounting Choices for Tangible Assets: A Study of Greek Firms," SPOUDAI Journal of Economics and Business, SPOUDAI Journal of Economics and Business, University of Piraeus, vol. 64(4), pages 18-38, October-D.
• Claudia , MOISE, 2014. "Importance Of Beliefs, Attitudes And Values In The Frame Of Human Resource Motivation," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 5(2), pages 17-26.
• Mhirsi, Nadia, 2014. "Légitimité de l’audit conjoint : Une analyse structurationniste et néo-institutionnaliste des cas français et danois," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/15000 edited by David, Gilles.
• Oncioiu Ionica, 2014. "Innovation and Market Value of Firms – A Challenge of a Changing Romanian SMEs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 244-249, May.
• Sintea (Anghel) Lucica, 2014. "Evaluation and Determining Risks in an Entity through Methods Adapted to Economic Vulnerability," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 260-264, May.
• Asalos Nicoleta, 2014. "The Financial Crisis and its Implications on the Balance Indicators in the Banking System. Case Study," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 419-422, May.
• Nichita Elena Mirela, 2014. "Linguistic Issues Regarding the Financial Reporting in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 547-550, May.
• Sãli?teanu (?tefan), Simona - Florina, 2014. "Aspects Regarding the Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 576-579, May.
• Stoica Anamaria & Buculescu (Costicã) Maria Mãdãlina, 2014. "The Evolution of the Fair Value Accounting – A Response to the Global Financial Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 591-596, May.
• Trãistaru Diana Andreea, 2014. "The Convergence of Accounting Standards: a Continuous Concern," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 602-605, May.
• Trandafir Raluca-Andreea, 2014. "Using the “Efficient Frontier” in Analyzing the Activity of a Sample of Hotels from the Romanian Seaside," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 606-611, May.
• Trandafir Raluca-Andreea & Mirea Marioara, 2014. "Measurement Indicators of the Value Creation within a company from the Romanian Seaside Hotel Industry," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 612-616, May.
• Cristina-Otilia, TENOVICI, 2014. "Sales Budget - Management Tool In Business Background Entity," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 255-261.
• Cristina-Otilia, TENOVICI, 2014. "Utility Of The Method T.H.M. (Machine - Hour - Rate) Production Century Process Automation," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 262-270.
• Diana-Andreea, TRAISTARU, 2014. "The Application Of International Financial Reporting Standards In Romania: Advantages And Main Problems," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 271-277.
• Stefanita, SUSU, 2014. "Expenditure Analysis - Pre Diagnosis Company Results," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 299-304.
• Florin-Constantin, DIMA & Corina-Maria, DUCU, 2014. "Strategies Of Decreasing Accounting Risks," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 305-310.
• Florin-Constantin, DIMA, 2014. "Funding Public Institutions In Romania," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 320-327.
• Dorina, LUTA, 2014. "Present And Future Of National Accounting Regulations Compliant With European Directives," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 338-343.
• Gabriela-Geanina, TUDOSE & Grazia-Oana, PETROIANU, 2014. "Risk Management - At The Convergence Between Prudence And Continuity, A Basis For An Efficient Governance," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 353-362.
• Cristina-Aurora, BUNEA-BONTAS, 2014. "New Approaches On Revenue Recognition And Measurement," Management Strategies Journal, Constantin Brancoveanu University, vol. 26(4), pages 375-382.
• Nilüfer Tetik & Esin Yelgen, 2014. "The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)," Proceedings of International Academic Conferences 0702371, International Institute of Social and Economic Sciences.
• Gerasimenko Valentina & Ochkovskaya Marina & Rybalko Maria, 2014. "Factors Affecting a Brands Perception in Russia," Working Papers 0007, Moscow State University, Faculty of Economics.
• Danica Prosiæ, 2014. "Financial And Nonfinancial Variables In The Assessment Of Company Credit Solvency," Ekonomika, Journal for Economic Theory and Practice and Social Issues 2014-03, „Ekonomika“ Society of Economists, Niš (Serbia).
• Bergheim, Ralf & Ernstberger, Jürgen & Roos, Michael W. M., 2014. "How Do Fair Value Measurements of Financial Instruments Affect Investments in Banks?," Ruhr Economic Papers 487, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
• Anastasios Tsamis & Konstantinos Liapis, 2014. "Property Assets Fair Value Accounting Under Uncertainty," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 35-54.
• Carlos Eduardo Castaño Ríos & José Enrique Arias Pérez, 2014. "Análisis del desempeño financiero por regiones de Colombia 2009- 2012: un enfoque de evaluación de competitividad territorial," REVISTA APUNTES DEL CENES, UNIVERSIDAD PEDAGOGICA Y TECNOLOGICA DE COLOMBIA, December.
• SAVA Raluca, 2014. "Accounting For Biological Assets," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 66(5), pages 101-111.
• Fabio Iraldo & Michela Melis & Gaia Pretner, 2014. "Large-scale events and sustainability: the case of the universal exposition Expo Milan 2015," ECONOMICS AND POLICY OF ENERGY AND THE ENVIRONMENT, FrancoAngeli Editore, vol. 2014(3), pages 139-165.
• Judson Caskey, 2014. "The Pricing Effects of Securities Class Action Lawsuits and Litigation Insurance," Journal of Law, Economics, and Organization, Oxford University Press, vol. 30(3), pages 493-532.
• Madsen, Dag Øivind & Stenheim, Tonny, 2014. "Balansert målstyring: En kort oversikt over forskningslitteraturen
  [The Balanced Scorecard: A brief overview of the research literature]," MPRA Paper 65991, University Library of Munich, Germany.
• Merrill, Craig B. & Nadauld, Taylor & Stulz, Rene M. & Sherlund, Shane M., 2014. "Were There Fire Sales in the RMBS Market?," Working Paper Series 2014-09, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
• Ioana Anghel & Mariana Man, 2014. "The Impact Of Financial Communication On Stock Price.The Case Of Omv Petrom S.A. 2004-2013," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-1.
• Tatiana Danescu & Mihaela Prozan & Roxana Diana Prozan, 2014. "Approaches Regarding The Utility Of Theaccounting Information," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-12.
• Attila Tamas Szora, 2014. "Comparative Analysis Of Audit Report Types On Theconsolidated Financial Statements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-31.
• Teodor Hada & Radu Marginean, 2014. "The Evaluation Of The Financial Position On The Balancesheet In The Furniture Industry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-16.
• Iuliana Cenar & Mioara Turcas, 2014. "The Comparative Analysis Of Profitability Indicatorsof Companies Before And After The Implementationof Investment Projects With Non-Refundable Financing," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-8.
• Laura Elena Tudoran & Bogdan Stefan Ionescu, 2014. "The Use Of Accounting Apps Via Mobile Cloud Computing In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-26.
• Adriana Tiron Tudor & Stefana Dima (Cristea) & Bogdan Dima & Raluca Valeria Ratiu, 2014. "The Linkage Between Intangibles And Profitability," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-25.
• Cernusca Lucian & Balaciu Diana Elisabeta, 2014. "Accounting Students‘ Perceptions On The Expression Ofprofessional Judgment And Ethics In The Accountingfield," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-9.
• Sorina Simona Bumbescu & Dimi Ofileanu & Raul Burdea, 2014. "The Role Of The Materiality In Audit And Accountacy In Agricultural Organizations," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-2.
• Sorin-Ciprian Teiusan, 2014. "Examining The Evolution Of The Romanian System Ofaccounts," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-32.
• Laura Raisa MiloÈ™ & Marius Cristian Milos, 2014. "A Survey Regarding The Quality Of Financialstatements," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(16), pages 1-20.
• Nicolae Todea & Ana Maria Udrea & Ionela Cornelia Cioca, 2014. "The Effects Of The Adoption Of Ias / Ifrs By Companies Listed On The Regulated Market (Bucharest Stock Exchange - Category Iii) On The Audit Mission," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-24.
• Teodor Hada & Teodora Maria Avram, 2014. "A Study On Determing The Financial Position Based Onfinancial Diagnosis In Companies Listed On The Bucharest Stock Exchange," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-9.
• Gabriela Lidia Tanase & Aurelia Stefanescu, 2014. "Study Regarding The Correlation Between The Academic And Professional Environment From The Perspective Of Future Graduates. Managerial Accounting Case," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-23.
• Ildikó Réka Cardos & Vasile Daniel Cardos, 2014. "Measuring Customer Profitability With Activity-Based Costing And Balanced Scorecard," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-5.
• Aurelia Stefanescu & Eugeniu Turlea, 2014. "Research On The Financial Transparency Into The Healthpublic System In Romania. Case Of Hospitals Subordinated To The Health Ministry," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-20.
• Diana Muresan, 2014. "Evidence Of Accruals Anomaly Around The Globe," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(16), pages 1-15.
• Edgar A. Martínez Meza & Yraima C. Arteaga Urdaneta, 2014. "Reflexión sobre la fundamentación teórica de la contabilidad como ciencia," Revista Actualidad Económica, Universidad Nacional de Córdoba, Facultad de Ciencias Económicas, Instituto de Economía y Finanzas, vol. 0(84), pages 5-11.
• Oluwatoyin Muse Johnson Popoola & Ayoib B Che-Ahmad & Rose Shamsiah Samsudin, 2015. "An empirical investigation of fraud risk assessment and knowledge requirement on fraud related problem representation in Nigeria," Accounting Research Journal, Emerald Group Publishing, vol. 28(1), pages 78-97, July.
  • Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria," MPRA Paper 66646, University Library of Munich, Germany, revised Apr 2015.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia," MPRA Paper 66664, University Library of Munich, Germany, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Forensic Accounting Knowledge and Mindset on Task Performance Fraud Risk Assessment," MPRA Paper 66665, University Library of Munich, Germany, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study," MPRA Paper 66680, University Library of Munich, Germany, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria," MPRA Paper 66700, University Library of Munich, Germany, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014. "Task Performance Fraud Risk Assessment on Forensic Accountant and Auditor Knowledge and Mindset in Nigerian Public Sector," MPRA Paper 66772, University Library of Munich, Germany, revised 2014.
• Jacek Gad, 2014. "Atrybuty uzytkownikow wewnetrznych i zewnetrznych systemu informacyjnego rachunkowosci – perspektywa asymetrii informacji (The attributes of internal and external users of accounting information syste," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 12(46), pages 114-128.
• Veronica Catargiu & Bogdan Răvaş, 2014. "Could the resizing of management accounting improve the financial performance of national societies?," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(1), pages 5-18.
• Melania Elena Miculeac & Persida Cechin-Crista & Gabriel Ionel Dobrin, 2014. "Synergic effect of the action of operational and financial risk," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(1), pages 213-222.
• Nicoleta Radneantu & Cristian Banacu, 2014. "Influence of client relations on the value of company intellectual capital," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 14(1), pages 277-286.

2013

• Richard Zhe Wang, 2013. "This paper empirically tests the relation between a firm’s degree of accounting conservatism and its level of operating risk. This paper constitutes the first empirical study in the accounting liter," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 7(1), pages 55-68.
• Myrna R. Berrios, 2013. "The Relationship between Bank Credit Risk and Profitability and Liquidity," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 7(3), pages 105-118.
• Yahn-Shir Chen & Yahn-Shir Chen, 2013. "I-Ching Huang," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 7(4), pages 43-62.
• Eugenia Iancu & Mihaela Tulvinschi, 2013. "The Role of the Accounting and Audit Standards in the Globalization Process," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 83-96.
• Mao, Yaping & Renneboog, Luc, 2015. "Do managers manipulate earnings prior to management buyouts?," Journal of Corporate Finance, Elsevier, vol. 35(C), pages 43-61.
  • Mao, Y. & Renneboog, L.D.R., 2013. "Do Managers Manipulate Earnings Prior to Management Buyouts?," Discussion Paper 2013-055, Tilburg University, Center for Economic Research.
• François Larmande & Jean-Pierre Ponssard, 2013. "Fishing for excuses and performance evaluation," Working Papers hal-00825297, HAL.
  • François Larmande & Jean-Pierre Ponssard, 2014. "Fishing for Excuses and Performance Evaluation," CESifo Working Paper Series 4569, CESifo Group Munich.
• Miguel Ángel Gil Robles, 2013. "La evolución de los sistemas de control administrativos: estudio de caso en un ambiente de incertidumbre," Observatorio de la Economía Latinoamericana, Grupo Eumed.net (Universidad de Málaga), issue 192, December.
• Gheorghe FATACEAN, 2013. "Extent Of Judicial Accounting Expertise Within The Production Of Accounting Information," STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA, Petru Maior University, Faculty of Economics Law and Administrative Sciences, vol. 1, pages 23-34, December.
• Mirela Monea, 2013. "Information System of the Financial Analysis," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(2), pages 149-156.
• Bogdan Răvaş, 2013. "Study on Internal Control of Suppliers and Customers in a Construction Company," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(2), pages 213-220.
• Alice Emilia Ţinta, 2013. "The Influence of Accounting Policies over the Entities’ Result," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(2), pages 259-270.
• Marilena Roxana Zuca, 2013. "The Accounting Treatment of Asset Depreciation and the Impact on Result," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(2), pages 271-280.
• Luminita Georgeta Jalba, 2013. "Problematical Issues Concerning the Necessity of Adopting a Law Referring to the Accounting Law in Romania in the Present Context," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(Special 1), pages 17-20, December.
• Luminiþa Georgeta Jalba, 2013. "Problematical Interdependence between Accounting and Corporate Government in Nowadays Context," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(Special 1), pages 35-39, December.
• Luminiþa Georgeta Jalba, 2013. "Classicism and Modernity in the Information System on Financia Performance," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(Special 1), pages 66-68, December.
• Luminiþa Georgeta Jalba, 2013. "The Conception and Design of a Marketing Demand and Supply of the Accounting Information. The Bookkeeping and the Accounting Services in the Marketing Services’ Process," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(Special 1), pages 82-86, December.
• Iuliana Cenar & Letitia Maria Isac, 2013. "International Accounting Standards on Business Combinations and Their Implementation in the Accounting in Romania," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(Special 1), pages 92-100, December.
• Paula A. D’Onofrio & Inés García Fronti, 2013. "Relationships Between Stakeholders And Reports Using Fuzzy Relations," Fuzzy Economic Review, International Association for Fuzzy-set Management and Economy (SIGEF), vol. 0(2), pages 33-44, November.
• Carmen B. Ríos-Figueroa & Rogelio J. Cardona, 2013. "Does Experience Affect Auditors’ Professional Judgment? Evidence From Puerto Rico," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 13-32.
• Ronald A. Stunda, 2013. "The Impact Of Economic Fluctuations On Earnings Forecasts," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 55-64.
• Ya-Fang Wang, 2013. "Internal Control And Financial Quality: Evidence From Post-Sox Restatement," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(1), pages 19-28.
• Zunaidah Sulong & John C. Gardner & Amariah Hanum Hussin & Zuraidah Mohd Sanusi & Carl B. McGowan, Jr., 2013. "Managerial Ownership, Leverage And Audit Quality Impact On Firm Performance: Evidence From The Malaysian Ace Market," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(1), pages 59-70.
• Prena Rani & Fazeena Fazneen Hussain & Priyashni Vandana Chand, 2013. "Managerial Incentives For Earnings Management Among Listed Firms: Evidence From Fiji," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 7(1), pages 21-31.
• Peter Harris & William Stahlin & Liz Washington Arnold & Katherine Kinkela, 2013. "Gaap Vs. Ifrs Treatment Of Leases And The Impact On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 4(2), pages 97-106.
• Amer Qasim & Ayman E. Haddad & Naser M. AbuGhazaleh, 2013. "Goodwill Accounting In The United Kingdom: The Effect Of International Financial Reporting Standards," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 4(1), pages 63-78.
• Syaiful Anwar & Diah Hari Suryaningrum, 2013. "A Baudrillarian View Of Accounting Goodwill," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 4(1), pages 95-105.
• Lyubomira Dimitrova, 2013. "Reporting gratuitously acquired funds in economic organizations," Izvestiya, Varna University of Economics, issue 2, pages 108-117.
• Akinloye Akindayomi, 2013. "Capital Gains Taxation And Stock Market Investments: Empirical Evidence," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(2), pages 1-12.
• Ifraz Khan & Priyashni Vandana Chand & Professor Arvind Patel, 2013. "The Impact Of Ownership Structure On Voluntary Corporate Disclosure In Annual Reports: Evidence From Fiji," Accounting & Taxation, The Institute for Business and Finance Research, vol. 5(1), pages 47-58.
• Bert de Bruijn & Philip Hans Franses, 2013. "Forecasting Earnings Forecasts," Tinbergen Institute Discussion Papers 13-121/III, Tinbergen Institute.
• Mihaela Ungureanu, 2013. "Financial Analysis From An Accounting Point Of View," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 5, pages 138-148.
• Loredana Oana Hutanu (Toma), 2013. "Systemes Comptables Dans Le Contexte De La Mondialisation," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 5(3), pages 388-397, September.
• Anca-Simona Hromei, 2013. "Merger Of Trading Companies, A Chance Of Salvation During The Crisis," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 5(2), pages 236-245.
• Giampaolo Arachi & Valeria Bucci, 2013. "Do taxes affect firmsÕ asset write-downs? Evidence from discretionary write-downs of equity investments in Italy," Working Papers EC0002, University of Salento; Department of Management, Economics, Mathematics and Statistics, revised Dec 2013.
• Santos-Cabalgante, Beatriz & Fidalgo-Cerviño, Esther & Santos-Cebrian, Mónica, 2013. "The Origins of the Spanish Railroad Accounting Model: A Qualitative Study of the MZA's Operating Account (1856-1874)," MPRA Paper 66109, University Library of Munich, Germany.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Ahmad, Hartini, 2013. "An Examination of Task Performance Fraud Risk Assessment on Forensic Accountant Knowledge and Mindset in Nigerian Public Sector," MPRA Paper 66647, University Library of Munich, Germany, revised Apr 2013.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2013. "Forensic Accounting Knowledge and Skills on Task Performance Fraud Risk Assessment: Nigerian Public Sector Experience," MPRA Paper 66676, University Library of Munich, Germany, revised 2013.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Yussof, Rushami Zien, 2013. "The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model," MPRA Paper 66774, University Library of Munich, Germany, revised 2013.
• Dominique Dufour & Gregory Heem, 2013. "La valorisation des instruments financiers dans les banques européennes entre 2009 et 2011 : valeurs de marché ou valeurs issues de modèles ?," Revue d'économie financière, Association d'économie financière, vol. 0(4), pages 317-338.
• Murphy, Kevin J., 2013. "Executive Compensation: Where We Are, and How We Got There," Handbook of the Economics of Finance, Elsevier.
• Yuri Biondi & Simone Righi, 2016. "What does the financial market pricing do? A simulation analysis with a view to systemic volatility, exuberance and vagary," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 11(2), pages 175-203, October.
  • Yuri Biondi & Simone Righi, 2013. "What does the financial market pricing do? A simulation analysis with a view to systemic volatility, exuberance and vagary," Papers 1312.7460, arXiv.org.
• Gabriela Loredana DINULESCU, 2013. "The Current Cost Computing System Regarding Continuous Hospitalization Diagnosis in Romania," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(2), pages 294-302, May.
• Silvia ANGELONI, 2013. "Aldo Amaduzzi: One of the Best Italian Scholars in the Business Disciplines," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(3), pages 367-376, July.
• Faris Nasif AL-SHUBIRI, 2013. "The Impact of Value Added Intellectual Coefficient Components on Financial Health," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(3), pages 459-472, July.
• Elena GORI & Silvia FISSI, 2013. "From Cash to Accrual Accounting: A Model to Evaluate the Performance of Public Museums," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(4), pages 519-541, October.
• Mahmut YARDIMCIOĞLU, 2013. "Finansal Tabloların UFRS’ye Çevrimi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 20(20).
• Dai, Lili & Ngo, Phong T. H., 2013. "Political Uncertainty and Accounting Conservatism: Evidence from the U.S. Presidential Election Cycle," MPRA Paper 43606, University Library of Munich, Germany.
• Pierre Bonetti & Antonio Parbonetti & Michel Magnan, 2013. "The Influence of Country- and Firm-Level Governance on Financial Reporting Quality: Revisiting the Evidence," CIRANO Working Papers 2013s-03, CIRANO.
• Gulsah ATAGAN & Suleyman YUKCU, 2013. "Effect of Packing Cost on The Sales Price and Contribution Margin," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 13(1), pages 1-9.
• Volkan DEMİR & Oğuzhan BAHADIR & Aslı Gül ÖNCEL, 2013. "What is the Best Measure of Financial Performance? Comprehensive Income versus Net Income: Evidence from Turkey," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 28(323), pages 73-96.
• Kazunori Miwa, 2013. "The Impact of Mandatory Disclosure on Information Acquisition: Theory and Experiment," Discussion Papers in Economics and Business 13-01, Osaka University, Graduate School of Economics and Osaka School of International Public Policy (OSIPP).
• Staszkiewicz, Piotr W., 2013. "Mechanizm wczesnego ostrzegania firm inwestycyjnych
  [Early warning mechanism of bankruptcy for investment companies]," MPRA Paper 44290, University Library of Munich, Germany.
• Tan, Liang, 2013. "Creditor control rights, state of nature verification, and financial reporting conservatism," Journal of Accounting and Economics, Elsevier, vol. 55(1), pages 1-22.
• Chuk, Elizabeth & Matsumoto, Dawn & Miller, Gregory S., 2013. "Assessing methods of identifying management forecasts: CIG vs. researcher collected," Journal of Accounting and Economics, Elsevier, vol. 55(1), pages 23-42.
• Allen, Abigail & Ramanna, Karthik, 2013. "Towards an understanding of the role of standard setters in standard setting," Journal of Accounting and Economics, Elsevier, vol. 55(1), pages 66-90.
• Skaife, Hollis A. & Veenman, David & Wangerin, Daniel, 2013. "Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading," Journal of Accounting and Economics, Elsevier, vol. 55(1), pages 91-110.
• Rogers, Jonathan L. & Van Buskirk, Andrew, 2013. "Bundled forecasts in empirical accounting research," Journal of Accounting and Economics, Elsevier, vol. 55(1), pages 43-65.
• Larmande, Francois, 2013. "Limited liability, the first-order approach, and the ranking of information systems in agencies," Economics Letters, Elsevier, vol. 118(2), pages 314-317.
• Carlo Calandrini, 2013. "Ifrs 10, the key issue of accounting and disclosure standards," BANCARIA, Bancaria Editrice, vol. 1, pages 66-74, January.
• Ece ERDENER ACAR & Serdar ÖZKAN & Yasemin ZENGİN KARAİBRAHİMOĞLU, 2013. "Accounting conservatism in the post-IFRS period: Do provisions matter?," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 28(324), pages 109-130.
• Yim, Andrew, 2013. "Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment," MPRA Paper 44702, University Library of Munich, Germany.
• Di Gabriele, James & Ojo, Marianne, 2013. "Objectivity and independence: the dual roles of external auditors and forensic accountants," MPRA Paper 44954, University Library of Munich, Germany.
• Makarova, Oksana, 2013. "Організація Бухгалтерського Обліку У Суб'Єктів Малого Підприємництва
  [Organization of Small Business Accounting]," MPRA Paper 45015, University Library of Munich, Germany.
• Goshunova, Anna, 2013. "The impact of human capital accounting on the efficiency of English professional football clubs," MPRA Paper 45721, University Library of Munich, Germany.
• Marian TAICU & Gheorghe SAVOIU & Malvina FLOREA, 2013. "The Company Overall Performance Accounting and Some Statistical Management Tools," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 61(1), pages 105-118, March.
• Gheorghe SAVOIU & Mariana BANUTA & Mihaela GADOIU, 2013. "Some Accounting Issues and Statistics about Romania and EU Funds - Absorption through Projects and Eligible Expenses," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 61(1), pages 126-136, March.
• Cristina Alexandrina Stefanescu, 2013. "Risk Information Disclosure In Banking System – An Overview Of Empirical Evidences," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Chiu, Tzu-Ting & Lee, Yen-Jung, 2013. "Foreign Private Issuers' Application of IFRS Around the Elimination of the 20-F Reconciliation Requirement," The International Journal of Accounting, Elsevier, vol. 48(1), pages 54-83.
• Venter, Elmar R. & Cahan, Steven F. & Emanuel, David, 2013. "Mandatory Earnings Disaggregation and the Persistence and Pricing of Earnings Components," The International Journal of Accounting, Elsevier, vol. 48(1), pages 26-53.
• Farshadfar, Shadi & Monem, Reza, 2013. "Further Evidence on the Usefulness of Direct Method Cash Flow Components for Forecasting Future Cash Flows," The International Journal of Accounting, Elsevier, vol. 48(1), pages 111-133.
• Papadamou, Stephanos & Tzivinikos, Trifon, 2013. "The risk relevance of International Financial Reporting Standards: Evidence from Greek banks," International Review of Financial Analysis, Elsevier, vol. 27(C), pages 43-54.
• Orie Barron & Xuguang Sheng & Maya Thevenot, 2013. "Information Environment and The Cost of Capital," Working Papers 2013-003, The George Washington University, Department of Economics, Research Program on Forecasting.
• Karthik Balakrishnan & Mary Brooke Billings & Bryan Kelly & Alexander Ljungqvist, 2014. "Shaping Liquidity: On the Causal Effects of Voluntary Disclosure," Journal of Finance, American Finance Association, vol. 69(5), pages 2237-2278, October.
  • Karthik Balakrishnan & Mary B. Billings & Bryan T. Kelly & Alexander Ljungqvist, 2013. "Shaping Liquidity: On the Causal Effects of Voluntary Disclosure," NBER Working Papers 18984, National Bureau of Economic Research, Inc.
• Hichem Dkhili & Hedi Noubbigh, 2013. "Management Control System and the Case of CSR in the Tunisian Industrial Companies: What Findings by the Method of Structural Equation?," International Review of Management and Marketing, Econjournals, vol. 3(2), pages 86-92.
• Paula-Angela Vidrascu, 2013. "The complexity classification of intangible assets," Hyperion Economic Journal, Faculty of Economic Sciences, Hyperion University of Bucharest, Romania, vol. 1(1), pages 42-50, March.
• Ulf Mohrmann & Jan Riepe & Ulrike Stefani, 2013. "Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures," Working Paper Series of the Department of Economics, University of Konstanz 2013-08, Department of Economics, University of Konstanz.
• Fülbier, Rolf Uwe & Klein, Malte, 2013. "Financial accounting and reporting in Germany: A case study on German accounting tradition and experiences with the IFRS adoption," Bayreuth Working Papers on Finance, Accounting and Taxation (FAcT-Papers) 2013-01, University of Bayreuth, Chair of Finance and Banking.
• Karim CHARAF & Pierre-Laurent BESCOS, 2013. "The Role of Organizational and Cultural Factors in the Adoption of Activity-Based Costing: The Case of Moroccan Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(1), pages 4-21, March.
• Azzouz ELHAMMA & Zhang YI FEI, 2013. "The Relationship between Activity Based Costing, Business Strategy and Performance in Moroccan," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(1), pages 22-38, March.
• Ojo, Marianne, 2013. "Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty," MPRA Paper 47350, University Library of Munich, Germany.
  • Ojo, Marianne, 2013. "Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty," MPRA Paper 46609, University Library of Munich, Germany.
• Yasemin KARAIBRAHIMOGLU, 2013. "Is Corporate Governance A Determinant of Auditor Choice?-Evidence From Turkey," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 13(2), pages 273-284.
• Robert D. Cairns, 2013. "The fundamental problem of accounting," Canadian Journal of Economics, Canadian Economics Association, vol. 46(2), pages 634-655, May.
• Vladislav Valentinov, 2013. "Accountability and the Public Interest in the Nonprofit Sector: A Conceptual Framework," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 8-14, March.
• Natalia Zdyrko, 2013. "Unification of Financial Statements for Presentation of Government Support Funds by Farm Enterprises," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 15-22, March.
• Alla Kasich & Yaroslava Yakovenko, 2013. "Problems of IFRS Implementation in Ukraine and Their Solutions," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 22-27, March.
• Oleksiy Marinchenko, 2013. "Enhancing of Informational Support of Agricultural Holdings Activity," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 28-32, March.
• Volodymyr Metelytsia, 2013. "Formation of Agricultural Segment in Accountancy," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 33-39, March.
• Valentyna Oliynychuk, 2013. "Accounting Procedure Organization and Its Impact on Financial Information Quality," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 40-45, March.
• Evgeniya Popko, 2013. "Improvement to Biological Assets Valuation Documentation," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 46-51, March.
• Lubomyr Soroka, 2013. "Accounting & Information System in Economic Security Management for Different Business Behaviour Models," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 51-55, March.
• Ludmyla Khoruzhiy, 2013. "Calculation of Biological Assets Fair Value and Their Transformations Results," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 56-60, March.
• Vitaliy Chudovets, 2013. "Current State and Prospects of Cost Accounting Development for Sugar Industry Enterprises," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 61-65, March.
• Volodymyr Shevchuk, 2013. "Assets as Accounting, Control and Analysis Objects: Ecology&Economic Identification and Interpretation," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 66-73, March.
• Valentin Florentin Dumitru & Nadia Albu & Cătălin Nicolae Albu & Mădălina Dumitru, 2013. "ERP implementation and organizational performance. A Romanian case study of best practices," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 15(34), pages 518-531, June.
• Marius GUST & Laura PANOIU, 2013. "Information On Financial Instruments Included In Annual Financial Statements," Management Strategies Journal, Constantin Brancoveanu University, vol. 19(1), pages 22-28.
• Merrill, Craig B. & Nadauld, Taylor & Sherlund, Shane M., 2013. "Why Did Financial Institutions Sell RMBS at Fire Sale Prices during the Financial Crisis?," Working Paper Series 2013-02, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
• Kryzanowski, Lawrence & Zhang, Ying, 2013. "Financial restatements and Sarbanes–Oxley: Impact on Canadian firm governance and management turnover," Journal of Corporate Finance, Elsevier, vol. 21(C), pages 87-105.
• Jiang, Fuxiu & Zhu, Bing & Huang, Jicheng, 2013. "CEO's financial experience and earnings management," Journal of Multinational Financial Management, Elsevier, vol. 23(3), pages 134-145.
• Chen, Jiandong & Cumming, Douglas & Hou, Wenxuan & Lee, Edward, 2013. "Executive integrity, audit opinion, and fraud in Chinese listed firms," Emerging Markets Review, Elsevier, vol. 15(C), pages 72-91.
• Alissa, Walid & Bonsall, Samuel B. & Koharki, Kevin & Penn, Michael W., 2013. "Firms' use of accounting discretion to influence their credit ratings," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 129-147.
• Arya, Anil & Mittendorf, Brian, 2013. "Discretionary disclosure in the presence of dual distribution channels," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 168-182.
• Gao, Pingyang, 2013. "A measurement approach to conservatism and earnings management," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 251-268.
• Beatty, Anne & Liao, Scott & Yu, Jeff Jiewei, 2013. "The spillover effect of fraudulent financial reporting on peer firms' investments," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 183-205.
• Barth, Mary E. & Konchitchki, Yaniv & Landsman, Wayne R., 2013. "Cost of capital and earnings transparency," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 206-224.
  • Barth, Mary E. & Konchitchki, Yaniv & Landsman, Wayne R., 2008. "Cost of Capital and Earnings Transparency," Research Papers 2015, Stanford University, Graduate School of Business.
• Karampinis, Nikolaos I. & Hevas, Dimosthenis L., 2013. "Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece," The International Journal of Accounting, Elsevier, vol. 48(2), pages 218-247.
• Ahmed, Kamran & Chalmers, Keryn & Khlif, Hichem, 2013. "A Meta-analysis of IFRS Adoption Effects," The International Journal of Accounting, Elsevier, vol. 48(2), pages 173-217.
• Schiemann, Frank & Guenther, Thomas, 2013. "Earnings Predictability, Value Relevance, and Employee Expenses," The International Journal of Accounting, Elsevier, vol. 48(2), pages 149-172.
• Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim, 2013. "Decision heuristics and tax perception – An analysis of a tax-cut-cum-base-broadening policy," Journal of Economic Psychology, Elsevier, vol. 35(C), pages 1-16.
• Imam, Shahed & Chan, Jacky & Shah, Syed Zulfiqar Ali, 2013. "Equity valuation models and target price accuracy in Europe: Evidence from equity reports," International Review of Financial Analysis, Elsevier, vol. 28(C), pages 9-19.
• So, Eric C., 2013. "A new approach to predicting analyst forecast errors: Do investors overweight analyst forecasts?," Journal of Financial Economics, Elsevier, vol. 108(3), pages 615-640.
• B. Zamaraev & A. Nazarova., 2013. "Inventory Management in Russian Economy: Crisis and Post-crisis Adjustment," VOPROSY ECONOMIKI, N.P. Redaktsiya zhurnala "Voprosy Economiki", vol. 3.
• Ojo, Marianne, 2013. "Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty," MPRA Paper 46609, University Library of Munich, Germany.
  • Ojo, Marianne, 2013. "Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty," MPRA Paper 47350, University Library of Munich, Germany.
• Bozkurt, Orhan & İslamoğlu, Mehmet & Öz, Yaşar, 2013. "Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 18(34), pages 16-23.
• Boujelbene, Mohamed, 2013. "The impact of intellectual capital disclosure on cost of equity capital: A case of French firms," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 18(34), pages 45-53.
• Cristiana BOGD?NOIU, 2013. "The Stability, Risk And Performance Of Cooperative Banks," Review of General Management, Spiru Haret University, Faculty of Management Brasov, vol. 17(1), pages 201-208, MAI.
• Nissim, Doron, 2013. "Implied Cost of Equity Capital in the U.S. Insurance Industry," Journal of Financial Perspectives, EY Global FS Institute, vol. 1(1), pages 87-103.
• Hichem DKHILI, 2013. "Does the Environment Responsibility Affect the Management Control System?," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 16(1), pages 84-92, June.
• Zeki Dogan & Ali Deran & Ayse Gül Köksal, 2013. "Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom," International Journal of Economics and Financial Issues, Econjournals, vol. 3(3), pages 734-742.
• ªerbãnescu Luminiþa & Þaicu Marian, 2013. "Usage of Business Intelligence Solutions for the Analysis of Deviations in the Use of the Standard Cost Method," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 658-662, May.
• Savka VUCKOVIC-MILUTINOVIC & Radojko LUKIC, 2013. "Analysis of Deferred Taxes in the Business Environment in Serbia," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 16(1), pages 25-37, June.
• Aurelia Stefanescu & Eugeniu Turlea, 2013. "Dissemination Of Financial Information Into The Publicsector - An Approach From The View Of The Central Public Administration Entities From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-11.
• Gabriel Cozgarea & Adrian Cozgarea, 2013. "Bpmn Patterns Used In Management Information Systems," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-1.
• Alina Beattrice Vladu & University & Dan Dacian Cuzdriorean, 2013. "Creative Accounting, Measurement And Behavior," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-9.
• Ileana Cosmina Pitulice & Catalina Gorgan, 2013. "The Use Of Statistical Information For Financial Reporting Purposes - The Case Of Fadn," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-6.
• Dumitru Matis & Maria Ionela Damian & Carmen Giorgiana Bonaci, 2013. "Fair Value Measurement Disclosures: Particularities In The Context Of Listed Companies And European Funding," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-3.
• Sorin-Ciprian Teiusan & Ionela Cornelia Cioca, 2013. "Dynamic And Present In The Accounting Treatment Applied To Green Certificates," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-8.
• Ibrahim Mert, 2013. "The Use Of Fair Value Accounting, Business Outcomes, And Investor Confidence For Selected Romanian And Turkish Firms," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-4.
• Ioan Pop & Szilveszter Fekete & Dan Dacian Cuzdriorean, 2013. "Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(15), pages 1-7.
• Jan Thomas Martini & Rainer Niemann, 2013. "The Impact of Taxation on International Assignment Decisions - A Principal-Agent Approach," CESifo Working Paper Series 4323, CESifo Group Munich.
• Luc Paugam & Olivier Ramond & Bruno Husson & Henri Philippe & Jean-François Casta, 2013. "Risque d’estimation, coût du capital et communication des tests de dépréciation - Estimation risk, cost of capital and impairment-testing disclosures," Revue Finance Contrôle Stratégie, revues.org, vol. 16(1), pages 1-23, March.
• Dragos Zelinschi & Yves Levant & Nicolas Berland, 2013. "Les motivations au découplage:l’exemple de l’introduction de L’IFRS 8," Revue Finance Contrôle Stratégie, revues.org, vol. 16(1), pages 49-68, March.
• Armstrong, Christopher S. & Larcker, David F. & Ormazabal, Gaizka & Taylor, Daniel J., 2013. "The relation between equity incentives and misreporting: The role of risk-taking incentives," Journal of Financial Economics, Elsevier, vol. 109(2), pages 327-350.
• Datta, Sudip & Iskandar-Datta, Mai & Singh, Vivek, 2013. "Product market power, industry structure, and corporate earnings management," Journal of Banking & Finance, Elsevier, vol. 37(8), pages 3273-3285.
• Tanase Gabriela Lidia, 2013. "The Budgets’ Role in the Audit of Economic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1023-1028, May.
• Balan Ioana, 2013. "Approaching the Concept of Intangible Assets in the Context of the Knowledge Society," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1076-1080, May.
• Bãltãre?u Camelia, 2013. "Considerations Regarding The European System of National and Regional Accounts – ESA 1995," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1097-1101, May.
• Bunea-Bontaº Cristina Aurora, 2013. "Methods for Measuring the Impairment of Accounts Receivable," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1119-1124, May.
• Cãlean Ioana & Rof Leti?ia Maria, 2013. "Addressing the Concept of Performance and its Quantification in Romanian and French Vision," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1146-1150, May.
• Dima Florin-Constantin, 2013. "Accounting Normalisation Instruments and Sources," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1185-1188, May.
• Dima Florin-Constantin, 2013. "Measurement and Evaluation in Financial Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1189-1192, May.
• Dobre Florin & Vîlsãnoiu Daniel & Popa Adriana Florina, 2013. "Financial Reporting under XBRL and the Impact on the Financial Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1199-1203, May.
• Dobre Florin, & Popa Adriana Florina & Laura Brad, 2013. "Briefing in History of Audit and Financial Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1204-1209, May.
• Dumitru Valentin Florentin & Stãnilã Oana Georgiana & Jinga Gabriel, 2013. "Using the Information Technologies for the Human Resources Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1242-1247, May.
• Huian Maria Carmen, 2013. "Considerations on the Profile of Respondents to the Comment Letters Submitted for IFRS 9 Financial Instruments. Phase 1 and 2," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1288-1293, May.
• Ionete Toplicianu Selina & Toplicianu Valerica, 2013. "A Cost Radiography and the Premise of the Application of the ABC Method in Overnight Hospital Stay," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1304-1308, May.
• Lenghel Radu Dorin, 2013. "Views on the Internal Control System of Economic Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1321-1326, May.
• Lenghel Radu Dorin, 2013. "Views on the Internal Control System of Public Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1327-1332, May.
• Manea Marinela – Daniela, 2013. "The Fair Value – between Theoretical Predictability and Practical Modeling within the Romanian Accounting Area. Case Study for the Societies within the Transportation Field in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1339-1344, May.
• Mihalache Anita, 2013. "Case Study on Export Accounting Based on Commission," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1372-1377, May.
• Munteanu Petricã, 2013. "Accounting Support Function for Supply Chain Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1394-1398, May.
• Nicolae Traian Cristin & Pepi Miticã, 2013. "Fair Value Accounting versus Historical Cost Accounting - the Impact on Financial Statement Presentation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1399-1404, May.
• Paºcu Ana-Maria, 2013. "Considerations Concerning the Quality of the Services Provided by Accounting Professionals in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1414-1419, May.
• Petrescu (Neacºu) Claudia-Maria & Vladaia (Vlad) Madalina Lucia & Nistor Ion, 2013. "Reorganization, a Possible Bridge over Bankruptcy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1432-1435, May.
• Radu Riana Iren & Mihalcea Lucean & Negoescu Gheorghe, 2013. "Cash-Flow Analysis Base of the Company's Performance Evaluation," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1455-1460, May.
• Ruse Elena & Susmanschi Georgiana, 2013. "The Role of Cost Accounting in the Management of the Activity Center," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1471-1474, May.
• Spineanu-Georgescu Luciana, 2013. "Convergences and Divergences between Cash Flows and Cash Flows Company," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1501-1504, May.
• Tãnasã Florentin & Prodan-Palade Doina, 2013. "Case Study on the Accounting Policies Used by Companies Listed on the Bucharest Stock Exchange (BSE) Tier I," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1519-1523, May.
• Todea Nicolae & Udrea Ana Maria & Cioca Ionela Cornelia, 2013. "Effects of the Option "Fair Value" on the Entity's Financial Position and Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1524-1528, May.
• Tofãnicã Ramona-Ionela, 2013. "Profitability of the Banking System in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1529-1532, May.
• Trandafir Raluca-Andreea & Mirea Marioara, 2013. "The Analysis of the Economic and Financial Performance Based On the Rates of Return in Hospitality Industry Companies On the Romanian Seaside," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1537-1542, May.
• Þaicu Marian & Dumitru Mihaela, 2013. "Aspects Regarding the Relevance of the Performance Measurement Indicators," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1543-1548, May.
• Ungureanu Sebastian, 2013. "Performance Analysis on Intermediary Balance Management Panel," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1569-1574, May.
• Vlãdaia (Vlad) Mãdãlina-Lucia & Petrescu (Neac?u) Claudia-Maria, 2013. "Fair Value and Its Significance in Performance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1589-1592, May.
• Đorđe Kaličanin & Vladan Knežević, 2013. "Activity-Based Costing As Information Basis For Efficient Strategic Management Process," Economic Annals, Faculty of Economics, University of Belgrade, vol. 58(197), pages 95-120, April – J.
• Dorina LUTA & Sorin, GRIGORESCU, 2013. "The Effects Of Enterprise Accounting Policies Regarding Depreciations Upon The Results And Corporate Taxes," Management Strategies Journal, Constantin Brancoveanu University, vol. 20(2), pages 55-60.
• Lucie Courteau & Jennifer L. Kao & Yao Tian, 2013. "Does Accrual Management Impair the Performance of Earnings-Based Valuation Models?," BEMPS - Bozen Economics & Management Paper Series BEMPS12, Faculty of Economics and Management at the Free University of Bozen.
• Jean Bédard & Lucie Courteau, 2013. "Benefits and Costs of Auditor's Assurance: Evidence from the Review of Quarterly Financial Statements," BEMPS - Bozen Economics & Management Paper Series BEMPS11, Faculty of Economics and Management at the Free University of Bozen.
• Elena CHIȚIMUȘ, 2013. "Prețurile De Transfer – O Problemă De Actualitate," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 28, pages 29-33, August.
• Carmen NISTOR & Monica PUIU, 2013. "Influența Societăților Multinaționale Asupra Contabilității În România," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 28, pages 47-53, August.
• Florentin-Emil TANASĂ, 2013. "Natura Și Impactul Riscului De Fraudă Asupra Companiilor," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 28, pages 84-97, August.
• Anca-Simona HROMEI, 2013. "Motive De Realizare A Fuziunii Societăţilor Comerciale Şi Impactul Acestor Operaţiuni," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 27, pages 34-40, February.
• Carmen NISTOR & Monica PUIU & Anca Simona HROMEI, 2013. "Combaterea Fraudelor In Fuziunea Dintre Societatile Transfrontaliere," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 27, pages 47-53, February.
• Olga N. PLEȘCO, 2013. "Limitele Informaționale Ale Situațiilor Financiare În România," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 27, pages 54-62, February.
• Monica PUIU & Carmen NISTOR, 2013. "Combaterea Fraudelor Prin Folosirea Tehnologiilor Informationale. E-Documentul Justificativ…..O Solutie???," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 27, pages 63-69, February.
• Mihai SAVIN, 2013. "Noi Dimensiuni Ale Măsurării Şi Analizei Performanţei Economico-Financiare În Contextul Guvernanţei Bazată Pe Pieţele Financiare," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 27, pages 84-97, February.
• Ludmila D. SOBOL, 2013. "Provocări Implicate De Evaluarea Companiilor," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 27, pages 98-107, February.
• Iacob, Constanta & Karim, Abdelali Abdel, 2013. "Ce vrem să fie costul ?
  [What we want to be the cost?]," MPRA Paper 48606, University Library of Munich, Germany, revised 25 Jul 2013.
• Iacob, Constanta & Karim, Abdelali Abdel, 2013. "Peculiarities of management accounting in Libya," MPRA Paper 48636, University Library of Munich, Germany, revised 26 Jul 2013.
• Costello, Anna M., 2013. "Mitigating incentive conflicts in inter-firm relationships: Evidence from long-term supply contracts," Journal of Accounting and Economics, Elsevier, vol. 56(1), pages 19-39.
• Lawrence, Alastair, 2013. "Individual investors and financial disclosure," Journal of Accounting and Economics, Elsevier, vol. 56(1), pages 130-147.
• Cheng, Mei & Dhaliwal, Dan & Zhang, Yuan, 2013. "Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?," Journal of Accounting and Economics, Elsevier, vol. 56(1), pages 1-18.
• Badertscher, Brad & Shroff, Nemit & White, Hal D., 2013. "Externalities of public firm presence: Evidence from private firms' investment decisions," Journal of Financial Economics, Elsevier, vol. 109(3), pages 682-706.
• Dahl, Drew, 2013. "Bank audit practices and loan loss provisioning," Journal of Banking & Finance, Elsevier, vol. 37(9), pages 3577-3584.
• Livne, Gilad & Markarian, Garen & Mironov, Maxim, 2013. "Investment horizon, risk, and compensation in the banking industry," Journal of Banking & Finance, Elsevier, vol. 37(9), pages 3669-3680.
• Konstyantyn Bezverkhiy, 2013. "First National Regulation (Standard): What Will Be Ahead?," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 8-12, June.
• Viktor Zamlynskyy, 2013. "International Approaches to Financial Instruments and Their Application in Ukraine," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 13-15, June.
• Natalia Zdyrko, 2013. "Improvement of Farm Enterprises Financial Statements Regarding State Support," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 16-24, June.
• Volodymyr Metelytsia, 2013. "Scientific Principles of Accounting Personnel Management in Schools and Management Theories," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 25-36, June.
• Mykhaylo Prodanchuk, 2013. "Control System Query Oriented Accounting Tasks," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 37-42, June.
• Rayisa Tsyhan & Olha Chubka, 2013. "Substantiation of Biological Assets Classification Indexes for Enhancing Their Accounting Efficiency," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 43-47, June.
• Mariya Deriy, 2013. "SWOT Analysis of Automation for Cash and Accounts Control in Construction," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 106-112, June.
• Antonina Chyrva, 2013. "Problems of Production Costs Analyses for Bakeries," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 112-117, June.
• Elisa Cavezzali & Jacopo Crepaldi & Ugo Rigoni, 2014. "Proximity to hubs of expertise and financial analyst forecast accuracy," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 4(2), pages 157-179, December.
  • Elisa Cavezzali & Jacopo Crepaldi & Ugo Rigoni, 2013. "Proximity to Hubs of Expertise in Financial Analyst Forecast Accuracy," Working Papers 8, Department of Management, Università Ca' Foscari Venezia.
• Elisa Cavezzali & Ugo Rigoni, 2013. "Financial Analysts' Forecast Accuracy: Do valuation methods matter?," Working Papers 9, Department of Management, Università Ca' Foscari Venezia.
• Martini, Jan Thomas & Niemann, Rainer, 2013. "The impact of taxation on international assignment decisions: A principal-agent approach," arqus Discussion Papers in Quantitative Tax Research 145, arqus - Arbeitskreis Quantitative Steuerlehre.
• Brigitte EIERLE & Wolfgang SCHULTZE, 2013. "The Role of Management as a User of Accounting Information: Implications for Standard Setting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(2), pages 155-189, June.
• Alistair BYRNE & Iain CLACHER & David HILLIER & Allan HODGSON, 2013. "Assuming the Worst: The Shifting Sands of Pension Accounting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(2), pages 190-212, June.
• Si Wen (Stacey) WANG & David HAY, 2013. "Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(2), pages 235-262, June.
• Gary MONROE & Sarowar HOSSAIN, 2013. "Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(2), pages 263-279, June.
• Cirstea Andreea & Baltariu Carmen-Alexandra, 2013. "Some Disclosure Aspects Regarding Consolidated Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1171-1181, July.
• Bunget Ovidiu Constantin & Dumitrescu Alin Constantin & Deliu Delia, 2013. "The Relevance Of Accounting Information Generated By The Application Of Ias 29 Related To Shareholders Capital," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1165-1170, July.
• Moț Ioana, 2013. "Ifrs In The Small And Medium-Sized Entities. Dificulties And Opportunities Of The Ifrs For Smes," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1240-1249, July.
• Hada Teodor & Mărginean Radu, 2013. "Accounting Treatments On Forestry Special Funds And Specific Problems In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1229-1239, July.
• Brindescu-Olariu Daniel & Golet Ionut, 2013. "Prediction Of Corporate Bankruptcy In Romania Through The Use Of Logistic Regression," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 976-986, July.
• Berinde Sorin & Grosanu Adrian, 2013. "The Efficiency Of Foreign Investments In The Financing Of Audited Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1289-1299, July.
• Schmidt Anca & Megan Ovidiu, 2013. "The Behaviour Of Romanian Accountants From Timis County: Creative Or Non-Creative," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1273-1279, July.
• Dragu Ioana & Tiron-Tudor Adriana, 2013. "New Corporate Reporting Trends. Analysis On The Evolution Of Integrated Reporting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1221-1228, July.
• Greti Daniela Togoe & Dorel Mates & Mileva Valentina Manescu Dragotoiu, 2013. "Impact Of Ethical Values Promoted By Professional Accountants On The Organizational Culture," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1280-1285, July.
• Avram (Boitos) Camelia & Rus Luminita, 2013. "The Concept Of Performance - History And Forms Of Manifestation," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1145-1153, July.
• Berinde Sorin & Rachisan Paula Ramona, 2013. "The Impact Of Corporate Governance On The Restructuring Operations Of Audited Entities," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1300-1309, July.
• Bunea Ștefan & Sãcãrin Marian & Gîrbinã Maria Mãdãlina, 2013. "An Analysis Of The Perception Of Chartered Accountant Trainees Regarding Access To The Accounting Profession And Professional Training Needs," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1154-1164, July.
• Daniel BRÎNDESCU-OLARIU & Ionuţ GOLEŢ, 2013. "Bankruptcy Prediction Ahead of Global Recession: Discriminant Analysis Applied on Romanian Companies in Timiş County," Timisoara Journal of Economics and Business, West University of Timisoara, Romania, Faculty of Economics and Business Administration, vol. 6(19), pages 70-94.
• John M. Barrios & Marco Fasan & Daniele Macciocchi, 2013. "CEO turnover, earnings management and value relevance. A theoretical analysis on the Italian context," Working Papers 11, Department of Management, Università Ca' Foscari Venezia.
• Bruggemann, Ulf & Kaul, Aditya & Leuz, Christian & Werner, Ingrid M., 2013. "The Twilight Zone: OTC Regulatory Regimes and Market Quality," Working Paper Series 2013-09, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
  • Ulf Brüggemann & Aditya Kaul & Christian Leuz & Ingrid M. Werner, 2013. "The Twilight Zone: OTC Regulatory Regimes and Market Quality," NBER Working Papers 19358, National Bureau of Economic Research, Inc.
• Stocken, Phillip C., 2013. "Strategic Accounting Disclosure," Foundations and Trends(R) in Accounting, now publishers, vol. 7(4), pages 197-291, August.
• Mayew, William J. & Venkatachalam, Mohan, 2013. "Speech Analysis in Financial Markets," Foundations and Trends(R) in Accounting, now publishers, vol. 7(2), pages 73-130, March.
• Narayanan, V. G. & Smith, Michael, 2013. "Competition and Cost Accounting," Foundations and Trends(R) in Accounting, now publishers, vol. 7(3), pages 131-195, April.
• Daniela Feschian, 2013. "Åuropean system of harmonized accounting standards for the public sector," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 106-116.
• Paul André & Andrei Filip & Luc Paugam, 2013. "Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe," Working Papers hal-00862683, HAL.
  • André, Paul & Filip, Andrei & Paugam, Luc, 2013. "Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe," ESSEC Working Papers WP1311, ESSEC Research Center, ESSEC Business School.
• Marian TAICU, 2013. "Considerations Regarding The Implementation Of A Performance Management System In Private Hospitals," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 12(1), pages 72-84.
• Ulf Brüggemann & Aditya Kaul & Christian Leuz & Ingrid M. Werner, 2013. "The Twilight Zone: OTC Regulatory Regimes and Market Quality," NBER Working Papers 19358, National Bureau of Economic Research, Inc.
  • Bruggemann, Ulf & Kaul, Aditya & Leuz, Christian & Werner, Ingrid M., 2013. "The Twilight Zone: OTC Regulatory Regimes and Market Quality," Working Paper Series 2013-09, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
• Singh, Ajay Kumar & Vasudeva, Sakshi, 2013. "Do Building Up of Values Matter? An Analysis of Ethical Values of Accounting Professionals and Unethical Reporting Practices in Accounting," MPRA Paper 40109, University Library of Munich, Germany.
• Miloslav Janhuba, 2013. "Účetnictví a jeho místo ve vědě a výuce na Vysoké škole ekonomické v Praze
  [Accounting and Its Place in Science and Teaching in the University of Economics, Prague]," Politická ekonomie, University of Economics, Prague, vol. 2013(4), pages 420-431.
• Cristina-Otilia, TENOVICI, 2013. "Conceptual And Theoretical Dimensions Regarding The Recognition Of Stocks In Public Institutions," Management Strategies Journal, Constantin Brancoveanu University, vol. 21(3), pages 62-69.
• Konstyantyn Bezverkhiy & Tetyana Bochulya, 2013. "Certain Issues of Making National Financial Statements for Businesses under Legislative Changes," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 25-28, September.
• Valeriy Zhuk, 2013. "Scientific Grounds for Brand New Institutional Accounting Theory," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 29-34, September.
• Volodymyr Metelytsia, 2013. "International Approaches to Regulation of Accounting Profession," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 35-47, September.
• Oleksandr Petruk & Serhiy Legenchuk & Nataliya Koroliuk, 2013. "Development of Accounting Theory in English-Speaking Countries: On the Way to Multi-Paradigmatic Discipline," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 48-56, September.
• Ludmyla Khoruzhiy, 2013. "Role of Accounting in Maintaining Concept of National Economy Steady Development," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 57-61, September.
• Doina Maria Tilea & Vasile Bleotu & Alexandra Ana Maria Serban, 2013. "Financial Reporting Through IFRS," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(3), pages 150-153, September.
• Doina Maria Tilea & Alexandra Ana Maria Serban, 2013. "Method of Drafting and Assessment of Specific Rules to Consolidated Financial Statements," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(3), pages 171-173, September.
• Ileana Sorina (Rakos) Boca & Sorinel Capusneanu & Dana Maria Oprea & Anamaria Tepes Bobescu, 2013. "The Transversal Organization of the Economic Entities of the Coal Mining Industry," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(4), pages 122-132, December.
• Gheorghe Lepadatu, 2013. "Developments in the Romanian Accounting System Architecture due to the Implementation of IFRS (I)," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 5(2), pages 26-31, June.
• Chiara Mio, 2013. "Materiality from financial towards non-financial reporting," Working Papers 19, Department of Management, Università Ca' Foscari Venezia.
• Chiara Saccon, 2013. "The IASB Conceptual Framework: Purpose and Status," Working Papers 18, Department of Management, Università Ca' Foscari Venezia.
• Oguzhan BAHADIR & Buke TOLGA, 2013. "Accounting Policy Options under IFRS: Evidence from Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(3), pages 388-404, September.
• Marian SACARIN & Stefan BUNEA & Maria Madalina GIRBINA, 2013. "Perceptions of Accounting Professionals on IFRS Application at the Individual Financial Statements: Evidence from Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(3), pages 405-423, September.
• Catalin Nicolae ALBU, 2013. "How Relevant is Size for Setting the Scope of The IFRS for SMEs?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(3), pages 424-439, September.
• Recep PEKDEMIR & Ayca Zeynep SUER & Melis ERCAN, 2013. "A Takeover Case from Turkey’s Privatization Affords of the State Owned Enterprises: Two-Step Leveraged Buyout Transaction," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(3), pages 440-454, September.
• Sorin BRICIU & Sorinel CAPUSNEANU, 2013. "Pros and Cons for the Implementation of Target Costing Method in Romanian Economic Entities," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(3), pages 455-470, September.
• Gholamreza ZANDI & Babak NAYSARY & Say SOK KWAN, 2013. "The Behavioral Intention of Malaysian Students toward Accounting Discipline," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(3), pages 471-488, September.
• Mihai C. SAVIN, 2013. "Methods of optimizing corporate governance performance," Management Intercultural, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 29, pages 313-320, October.
• Ramírez Córcoles, Yolanda & Santos Peñalver, Jesús F., 2013. "Propuesta de un Informe de Capital Intelectual para las instituciones de educación superior españolas/Proposal of Intellectual Capital Report to Spanish Higher Education Institutions," Estudios de Economía Aplicada, Estudios de Economía Aplicada, vol. 31, pages 525-554, Septiembr.
• Carmen Giorgiana Bonaci & Jiří Strouhal & Libuše Müllerová & Jaroslava Roubíčková, 2013. "Corporate Governance Debate on Professional Ethics in Accounting Profession," Central European Business Review, University of Economics, Prague, vol. 2013(3), pages 30-35.
• Eichfelder, Sebastian, 2013. "Compliance cost estimates: Survey non-response and temporal framing effects," arqus Discussion Papers in Quantitative Tax Research 146, arqus - Arbeitskreis Quantitative Steuerlehre.
• Johannes Becker & Melanie Steinhoff, 2013. "Conservative accounting yields excessive risk-taking; a note," Working Papers 1304, Oxford University Centre for Business Taxation.
• Stolowy, Hervé & Messner, Martin & Jeanjean, Thomas & Baker, C. Richard, 2013. "The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud," Les Cahiers de Recherche 971, HEC Paris.
• Nguyen, Nhut H. & Truong, Cameron, 2013. "The information content of stock markets around the world: A cultural explanation," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 26(C), pages 1-29.
• Burcu DİNÇERGÖK, 2013. "Value Relevance of Earnings and Book Value of Equity in Turkey: The 2003-2009 Period," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 28(332), pages 47-66.
• Norio Kitagawa & Akinobu Shuto, 2013. "Credibility of Management Earnings Forecasts and Future Returns," Discussion Paper Series DP2013-30, Research Institute for Economics & Business Administration, Kobe University.
• Takuya Iwasaki & Norio Kitagawa & Akinobu Shuto, 2013. "Managerial Discretion over Their Initial Earnings Forecasts," Discussion Paper Series DP2013-31, Research Institute for Economics & Business Administration, Kobe University.
• Akinobu Shuto & Takuya Iwasaki, 2013. "The Effect of Institutional Factors on Discontinuities in Earnings Distribution: Public Versus Private Firms in Japan," Discussion Paper Series DP2013-32, Research Institute for Economics & Business Administration, Kobe University, revised Jul 2014.
• Celik, Muhsin & Kok, Dundar, 2013. "The Validity of Cost Stickiness in Turkey: A Panel Data Analysis in Istanbul Stock Exchange (ISE)," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 4(4), pages 1-37, October.
• Yuliyan Velkov & Georgi Kirov, 2013. "Fuzzy Model for Evaluation and Analysis of Short-Term Financial Aspects of the Enterprise," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 90-137.
• Mahdi Salehi & Hossein Mirzaei & Mostafa Bahrami, 2013. "A Study Of The Gap Between The Expected Specialized Skills Of Accounting Graduates And Actual Level In Iran," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Sorin Romulus Berinde, 2013. "Forecasting The Structure Of The Romanian Audit Market," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Altukhova, Yulia, 2013. "Comptabilité agricole et développement durable : étude comparative de la Russie et de la France," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11828 edited by Richard, Jacques.
• Otto, Clemens A. & Volpin , Paolo F., 2013. "Marking to Market and Inefficient Investment Decisions," Les Cahiers de Recherche 986, HEC Paris.
• Umut HALAC & Mustafa Gurol DURAK, 2013. "IMKB’de Islem Goren Isletmeler icin Para Politikasi ve Sermaye Yapisi Iliskisi," Ege Academic Review, Ege University Faculty of Economics and Administrative Sciences, vol. 13(4), pages 497-504.
• Sorinel Capusneanu & Ileana Sorina (Rakos) Boca & Cristian-Marian Barbu & Letitia-Maria Rof & Dan Topor, 2013. "Implementation of Activity-Based Budgeting Method in the Economic Entities from Mining Industry of Romania," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(1), pages 26-34, January.
• Masahiro Enomoto & Fumihiko Kimura & Tomoyasu Yamaguchi, 2013. "A Cross-Country Study on the Relationship between Financial Development and Earnings Management," Discussion Paper Series DP2013-34, Research Institute for Economics & Business Administration, Kobe University, revised Oct 2017.
• Kurt A. Desender & Mircea Epure, 2013. "Corporate governance and corporate social performance: The influence of ownership, boards and institutions," Economics Working Papers 1398, Department of Economics and Business, Universitat Pompeu Fabra, revised Oct 2015.
• Jacob, Martin & Schütt, Harm, 2013. "Firm valuation and the uncertainty of future tax avoidance," arqus Discussion Papers in Quantitative Tax Research 149, arqus - Arbeitskreis Quantitative Steuerlehre.
• Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J., 2013. "Unintended consequences of the increased asset threshold for FDICIA internal controls: Evidence from U.S. private banks," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 4879-4892.
• Balboa, Marina & López-Espinosa, Germán & Rubia, Antonio, 2013. "Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 5186-5207.
• Traian Calota, 2013. "Features of Accounting and Tax Treatments Applicable to Intangible Assets of the Research and Development Activities Nature in the Spirit of National Regulations," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(3), pages 1-12, June.
• Traian Calota & Alin-Eliodor Tănase, 2013. "Improving the Numbers of Financial Statements," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(3), pages 1-15, June.
• Calotă Traian-Ovidiu & Roşca Alexandru, 2013. "Developments and Thoroughgoing Studies on Taxation of Royalties Obtained by French Non-Residents in Romania," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(4), pages 1-4, August.
• Liliana Feleagă & Niculae Feleagă & Voicu D. Dragomir & Luciana M. Râbu, 2013. "European evidence on intellectual capital: Linking methodologies with firm disclosures," Acta Oeconomica, Akadémiai Kiadó, Hungary, vol. 63(2), pages 139-156, June.
• Nagore Aranguren Gómez & Elena Ochoa Laburu & Juan Luis Ochoa Laburu, 2013. "Impact of a new accounting standard on social and environmental mandatory reporting in financial statements: The case of largest companies in Gipuzkoa (2007-2008)," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 84(03), pages 320-345.
• Andreea Paula Dumitru, 2013. "Saving The Companies Affected By The Current Economic Crises - At The Hand Of Stakeholders And Accounting Professionals," Global Economic Observer, "Nicolae Titulescu" University of Bucharest, Faculty of Economic Sciences;Institute for World Economy of the Romanian Academy, vol. 1(1), pages 101-109, May.
• Jouber, Habib, 2013. "Are over-paid Chief Executive Officers better innovators?," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 18(35), pages 63-71.
• Urban Bacher & Kai L. Stober, 2013. "Uhnwi In Emerging Markets – They Still Think, Act And Invest Differently," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 9, pages 481-492.
• Blazenka Hadrovic Zekic, 2013. "Accountants’ Perception Of Organizational Decline On An Example Of An Industrial Dinosaur," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, vol. 9, pages 755-765.
• Blaufus, Kay & Zinowsky, Tim, 2013. "Investigating the determinants of experts' tax aggressiveness: Experience and personality traits," arqus Discussion Papers in Quantitative Tax Research 151, arqus - Arbeitskreis Quantitative Steuerlehre.
• Snezana Popovčić-Avrić & Vule Mizdraković & Marina Đenić, 2013. "Analysis of Financial Structure of the Serbian Banking Sector: Impact of the Financial Crisis," Journal of Central Banking Theory and Practice, Central bank of Montenegro, vol. 2(2), pages 81-92.
• Beltratti, Andrea & Spear, Nasser & Szabo, Mark Daniel, 2013. "The Value Relevance and Timeliness of Write-downs During the Financial Crisis of 2007–2009," The International Journal of Accounting, Elsevier, vol. 48(4), pages 467-494.
• Kim, Oksana, 2013. "Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective," The International Journal of Accounting, Elsevier, vol. 48(4), pages 525-547.
• Haw, In-Mu & Ho, Simon S.M. & Hu, Bingbing & Zhang, Xu, 2013. "Legal Institutions, Ownership Concentration, and Stock Repurchases Around the World: Signal Mimicking?," The International Journal of Accounting, Elsevier, vol. 48(4), pages 427-458.
• Barbora Janasová, 2013. "Assessment of the New IASB Lease Accounting Model from Lessees Perspectives," Český finanční a účetní časopis, University of Economics, Prague, vol. 2013(4), pages 110-127.
• Jiřina Bokšová & Monika Randáková, 2013. "Do Firms in Insolvency Proceedings Publish Their Financial Statements?," Český finanční a účetní časopis, University of Economics, Prague, vol. 2013(4), pages 164-171.
• Artur Rutkouski, 2013. "Customer´s Profitability and Payment Conditions of a Trade Relation," Český finanční a účetní časopis, University of Economics, Prague, vol. 2013(4), pages 171-182.
• Libuše Šoljaková, 2013. "Relation between Strategic Management Accounting and Strategic Management," Český finanční a účetní časopis, University of Economics, Prague, vol. 2013(4), pages 183-190.
• Miroslav Brabec, 2013. "Internal Company Bank," Český finanční a účetní časopis, University of Economics, Prague, vol. 2013(4), pages 200-204.
• Miroslav Brabec, 2013. "Information Base for Common Decision-Making Role in the Management of Business Entities," Český finanční a účetní časopis, University of Economics, Prague, vol. 2013(4).
• Ondřej Matyáš, 2013. "Price Setting and the Role of Management Accounting for Service Provided by Not-For-Profit Non-Governmental Organizations," Český finanční a účetní časopis, University of Economics, Prague, vol. 2013(4).
• Ondřej Matyáš, 2013. "Managing exchange rate risk in not-for-profit non-governmental organizations," Český finanční a účetní časopis, University of Economics, Prague, vol. 2013(4).
• Jana Skálová & Marcela Žárová, 2013. "Czech National Accounting Board," Český finanční a účetní časopis, University of Economics, Prague, vol. 2013(3).
• Marie Zelenková, 2013. "Usage of the equity method in the group containing both direct and indirect relationships between the entities," Český finanční a účetní časopis, University of Economics, Prague, vol. 2013(3).
• Ladislav Šiška, 2013. "The Relation between Controllership and Managerial Accounting," Český finanční a účetní časopis, University of Economics, Prague, vol. 2013(3).
• Jana Gláserová, 2013. "The Proposal to Create the Czech Accounting Standards - Interim Financial Reporting," Český finanční a účetní časopis, University of Economics, Prague, vol. 2013(3).
• Jana Fibírová, 2013. "The Concept of Budgeting in the non stable market environment," Český finanční a účetní časopis, University of Economics, Prague, vol. 2013(3), pages 99-109.
• Hana Vomáčková, 2013. "The Valuation and Revaluation Issues of Mergers and Spin-Off of Companies and Cooperatives in Financial Accounting in Czech Republic," Český finanční a účetní časopis, University of Economics, Prague, vol. 2013(3), pages 110-113.
• Miloslav Janhuba, 2013. "Accounting theory and praxis teaching at the University of Economics Prague 1953-2013," Český finanční a účetní časopis, University of Economics, Prague, vol. 2013(2), pages 96-105.
• Vladimír ZELENKA & Marie ZELENKOVÁ, 2013. "From the Germanic to the Soviet Accounting System (History of Czechoslovak Accounting after the World War Two)," European Financial and Accounting Journal, University of Economics, Prague, vol. 2013(1), pages 67-84.
• Libor VAŠEK & Marek FILINGER, 2013. "Influence of Internally Generated Intangible Assets on Financial Statements Prepared in Accordance with IFRS#," European Financial and Accounting Journal, University of Economics, Prague, vol. 2013(3).
• Bohumil Král & Libuše Šoljaková, 2013. "Business Environment Changes and its Influence on Managerial Accountants´ and Controllers´ Professional Competence: Empirical Study," European Financial and Accounting Journal, University of Economics, Prague, vol. 2013(3).
• Jiřina Bokšová & Monika RANDÁKOVÁ, 2013. "Reporting of Gross Written Premium in the Selected European Countries," European Financial and Accounting Journal, University of Economics, Prague, vol. 2013(3).
• Vladimír ZELENKA & Marie ZELENKOVÁ, 2013. "From the Soviet to the French Accounting System# (History of Czechoslovak Accounting before collapse of communist regime and then before division of Czechoslovakia)," European Financial and Accounting Journal, University of Economics, Prague, vol. 2013(2).
• Marcela Žárová, 2013. "Changes in EC Directives and Impact on Presentation of Financial Statements in the Czech Republic#," European Financial and Accounting Journal, University of Economics, Prague, vol. 2013(2).
• Simona JIRÁSKOVÁ & Jan MOLÍN, 2013. "Impact of the IFRS Adoption for Tax Purposes in the Czech Tax Collection#," European Financial and Accounting Journal, University of Economics, Prague, vol. 2013(2).
• Michal BOBEK, 2013. "Provisions in Metallurgical Industry and Financial Crisis," European Financial and Accounting Journal, University of Economics, Prague, vol. 2013(2).
• Daniela Feschiyan, 2013. "The International Accounting Standards for the Public Sector and the Process of Harmonization of Accounting in the EU," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 122-144.
• Gyula Fülöp & Bettina Hódi Hernádi, 2013. "Quality Improvement in Accounting," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 9(02), pages 41-51.
• Rubio Martín, Gracia & Rodríguez Paredes, Mercedes & Maroto Acín, Juan Antonio, 2013. "La escasa relevancia de la información contable sobre los activos intangibles en la valoración de las empresas innovadoras españolas: el caso de los sectores farmacéutico y biotecnológico || The Low I," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 16(1), pages 68-94, December.
• Ferrer García, Cristina & Laínez Gadea, José Antonio, 2013. "Detectando diferencias en la medición de la calidad del resultado: evidencia empírica para empresas españolas || Detecting Differences on the Earnings Quality Measurement: Empirical Evidence on Spanis," Revista de Métodos Cuantitativos para la Economía y la Empresa = Journal of Quantitative Methods for Economics and Business Administration, Universidad Pablo de Olavide, Department of Quantitative Methods for Economics and Business Administration, vol. 16(1), pages 5-28, December.
• Faris Nasif ALSHUBIRI, 2013. "Exploring the Relationship between Human Capital Investment and Corporate Financial Performance of Jordanian Industrial Sectors," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 16(2), pages 277-285, December.
• Lars Norden & Anamaria Stoian, 2013. "Bank earnings management through loan loss provisions: a double-edged sword?," DNB Working Papers 404, Netherlands Central Bank, Research Department.
• Tetyana Bochulya, 2013. "Accounting & Analytical Data in the Context of Company's Financial Strategy," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 8-14, December.
• Olena Boyarova & Nataliya Kuzyk, 2013. "National Accounting Regulatory Support Update upon IFRS Introduction," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 15-19, December.
• Vasyl Deriy, 2013. "Distribution Costs in Accounting and Analysis of Non-production-related Costs," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 20-23, December.
• Ivan Derun, 2013. "Ways for Accounting Policy Improvement of Non-current Assets at Industrial Enterprises (by Ferroconcrete Structures Plant Example)," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 24-31, December.
• Valeriy Zhuk & Yuliya Bezdushna & Olha Vdovenko, 2013. "Accounting Techniques in Providing Investment Appeal and Financial Security of Agricultural Enterprises," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 32-38, December.
• Mykhaylo Kuter & Maryna Gurskaya & Artem Musaelyan, 2013. "Predecessors of Double-Entry Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 39-51, December.
• Petro Kutsyk, 2013. "Conceptual Approaches to Review of Corporate Governance Information Accounting Systems," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 52-59, December.
• Nataliya Pryadka, 2013. "Recognition Inventories in Governmental Sector Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 71-74, December.
• Tetyana Storozhuk, 2013. "Formation of Professional Accounting Judgment," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 75-78, December.
• Lina Chudak, 2013. "Nature of Expenses – Institutional Approach," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 79-86, December.
• Andriy Melnyk, 2013. "Preparation of financial statements under international standards and its audit specifics," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 121-129, December.
• Yoshihiro Tokuga & Yoko Ota, 2013. "Influence of the Expansion of Fair Valuation on the Contracting Role of Accounting: A Normative Study," IMES Discussion Paper Series 13-E-11, Institute for Monetary and Economic Studies, Bank of Japan.
• Paula Faria & Franscisco Vitorino Martins & Elísio Brandão, 2013. "Executive Compensation: Pay-for-Performance in High-Technology Firms," FEP Working Papers 517, Universidade do Porto, Faculdade de Economia do Porto.
• Paula Faria & Franscisco Vitorino Martins & Elísio Brandão, 2013. "The level of CEO compensation for the short and long-term - a view on high-tech firms," FEP Working Papers 519, Universidade do Porto, Faculdade de Economia do Porto.
• Florentin Caloian, 2013. "Analysing the sustainability of the entities quoted on the B.S.E. using accounting sustainability measures," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 15(Special 7), pages 743-758, November.
• Tatijana Minic & Bratislav Petrovic & Oliver Ilic, 2013. "A new approach to integral information system of a company for business and sustainable development," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 15(Special 7), pages 769-783, November.
• Alina Beattrice Vladu & Barcelona, 2013. "Machiavellianism And Short-Term Earnings Management Practices," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-12.
• Attila Tamas Szora & Iulian Dobra & Ana Maria Udrea, 2013. "The Audit Mission In The Base Of The Isrs - Steps To Strengthen Individual Financial Statements Of The Contracting Company," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-18.
• Dan Dacian Cuzdriorean, 2013. "Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-5.
• Tatiana Danescu & Mihaela Prozan & Andreea Danescu & Roxana Diana Prozan, 2013. "The Informational Risk - Operational Research Over The Net Accounting Result," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-16.
• Alina Beattrice Vladu & University, 2013. "Smoothing Behavior Of Firms In Times Of Crisis: Empirical Evidence From The Spanish Economic Environment," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-13.
• Adela Breuer & Mihaela Lesconi Frumusanu & Andra Manciu, 2013. "The Role Of Management Accounting In The Decision Making Process: Case Study Caras Severin County," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-1.
• Sorin Briciu & Dan Ioan Topor & Sorinel Capusneanu, 2013. "Integrated Methods For Performance Measurement In Entities From The Wine Sector In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-2.
• Sorin Romulus Berinde & Adrian Grosanu, 2013. "Particularities Concerning The Beneficiaries Of Audit Services Provided By The Big 4 Companies: Evidence From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-14.
• Tatiana Danescu & Luminita Rus, 2013. "Comparative Study On Accounting Models "Cash" And "Accrual"," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-7.
• Dan Dacian Cuzdriorean, 2013. "Students Attitudes Regarding The Ethics Of Earnings Management Activities: An Empirical Investigation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(15), pages 1-6.
• Domenico Piatti, 2013. "Social and environmental performance and Social Disclosure in Italian local banks," BANCARIA, Bancaria Editrice, vol. 11, pages 34-51, November.
• Angèle Renaud, 2013. "L’articulation des usages diagnostique et interactif d’un seul et même système de contrôle de gestion:le cas d’un système d’indicateurs environnementaux dans une entreprise française de vins et spirit," Revue Finance Contrôle Stratégie, revues.org, vol. 16(3), pages 39-63, September.
• Elshandidy, Tamer & Fraser, Ian & Hussainey, Khaled, 2013. "Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 320-333.
• Mouselli, Sulaiman & Jaafar, Aziz & Goddard, John, 2013. "Accruals quality, stock returns and asset pricing: Evidence from the UK," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 203-213.
• Kousenidis, Dimitrios V. & Ladas, Anestis C. & Negakis, Christos I., 2013. "The effects of the European debt crisis on earnings quality," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 351-362.
• Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E., 2013. "Do firms that wish to be acquired manage their earnings? Evidence from major European countries," International Review of Financial Analysis, Elsevier, vol. 30(C), pages 57-68.
• Roychowdhury, Sugata & Martin, Xiumin, 2013. "Understanding discretion in conservatism: An alternative viewpoint," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 134-146.
• Lawrence, Alastair & Sloan, Richard & Sun, Yuan, 2013. "Non-discretionary conservatism: Evidence and implications," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 112-133.
• Barth, Mary E. & Israeli, Doron, 2013. "Disentangling mandatory IFRS reporting and changes in enforcement," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 178-188.
• Beck, Paul J. & Narayanamoorthy, Ganapathi S., 2013. "Did the SEC impact banks' loan loss reserve policies and their informativeness?," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 42-65.
• Dichev, Ilia D. & Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2013. "Earnings quality: Evidence from the field," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 1-33.
• Christensen, Hans B. & Hail, Luzi & Leuz, Christian, 2013. "Mandatory IFRS reporting and changes in enforcement," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 147-177.
• Ecker, Frank & Francis, Jennifer & Olsson, Per & Schipper, Katherine, 2013. "Estimation sample selection for discretionary accruals models," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 190-211.
• Hope, Ole-Kristian & Ma, Mark (Shuai) & Thomas, Wayne B., 2013. "Tax avoidance and geographic earnings disclosure," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 170-189.
• Jackson, Scott B. & Keune, Timothy M. & Salzsieder, Leigh, 2013. "Debt, equity, and capital investment," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 291-310.
• Kuo, Chii-Shyan & Yu, Shih-Ti, 2013. "The non-uniform pricing effect of employee stock options using quantile regression," The North American Journal of Economics and Finance, Elsevier, vol. 26(C), pages 400-415.
• Pan, Lee-Hsien & Lin, Chien-Ting & Yang, Pei-Chi, 2013. "Corporate governance, growth opportunities, and the choices of cross-listings: The case of Chinese ADRs," Pacific-Basin Finance Journal, Elsevier, vol. 24(C), pages 221-234.
• Joanna Krasodomska, 2013. "Corporate Social Responsibility As A Factor Influencing The Development Of Social Accounting And Assessment Of Employers," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 9(1), pages 12-25, May.
• Leszek Michalczyk, 2013. "Use Of Statistical Methods In Detecting Accounting Engineering Activities (As Exemplified By The Accounting System In Poland) – First Part: Theotheoretical," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 9(1), pages 26-34, May.
• Leszek Michalczyk, 2013. "Use Of Statistical Methods In Detecting Accounting Engineering Activities (As Exemplified By The Accounting System In Poland) – Second Part: Empirical Aspects Of Analysis," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 9(2), pages 34-46, October.
• Domenico Campa & María del Mar Camacho Miñano, 2013. "Opportunistic earnings manipulation among bankrupt unlisted firms - How and when they do that -
  [Manipulación de resultados oportunista entre empresas en concurso no cotizadas – cómo y cuando lo ha," Documentos de trabajo de la Facultad de Ciencias Económicas y Empresariales 13-05, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales.
• Stepanyan Armen, 2013. "Performance Assessment Of Major U.S. Airlines Via Cash Flow Ratios," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 398-408, December.
• Mitu Ina & Tiron Tudor Adriana, 2013. "Public Sector Combinations: A New Challenge For Ipsasb," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 540-549, December.
• Tamasne Orban Ildiko, 2013. "METHODOLOGICAL ASPECTS OF AGRICULTURAL ENTERPRISESâ€(tm) INCOME CALCULATION," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 523-529, December.
• Nicolae Traian Cristin & Pepi Miticã, 2013. "Fair Value Versus Historical Cost In Forecast Of Income For Banking Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 550-558, December.
• Hada Teodor & Marginean Radu, 2013. "Diagnosis Of Financial Position By Balance Sheet Analysis - Case Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 530-539, December.
• Bogdan Victoria & Popa Dorina & Belenesi Marioara, 2013. "Accounting In Knowledge-Based Economy. The Case Of The Romanian Ict Industry," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 498-511, December.
• Belenesi Marioara & Bogdan Victoria & Popa Dorina, 2013. "Measures Investingating The Characteristics Of Accounting In Knowledge-Based Economy. Study Regarding The Evolution Of The Romanian Ict Industry In 2007-2011," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 485-497, December.
• Lalit Sharma & Pankaj Madan, 2013. "Affect of perceived barriers to entrepreneurship on the career choice decision of students: A study of Uttarakhand state, India," Business and Economic Horizons (BEH), Prague Development Center, vol. 9(2), pages 23-33, July.
• Konchitchki, Yaniv, 2013. "Accounting and the Macroeconomy: The Case of Aggregate Price-Level Effects on Individual Stocks," MPRA Paper 52934, University Library of Munich, Germany.
• Fernandes, Nuno & Giannetti, Mariassunta, 2014. "On the fortunes of stock exchanges and their reversals: Evidence from foreign listings," Journal of Financial Intermediation, Elsevier, vol. 23(2), pages 157-176.
  • Fernandes, Nuno & Giannetti, Mariassunta, 2009. "On the Fortunes of Stock Exchanges and Their Reversals: Evidence from Foreign Listings," CEPR Discussion Papers 7308, C.E.P.R. Discussion Papers.
  • Fernandes, Nuno & Giannetti, Mariassunta, 2013. "On the fortunes of stock exchanges and their reversals: evidence from foreign listings," Working Paper Series 1585, European Central Bank.
• Ana I Lopes & Isabel Lourenço & Mark Soliman, 2013. "Do alternative methods of reporting non-controlling interests really matter?," Australian Journal of Management, Australian School of Business, vol. 38(1), pages 7-30, April.
• Mirela Monea, 2013. "The Analysis Of Revenues And Expenses Based On Profit And Loss Account," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 14-19.
• Claudiu Serban & Monica Patrutescu & Ovidia Doinea, 2013. "Evolution Of The Concept Of Accounting Estimation And Evaluation," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 111-114.
• Claudiu Serban & Dalia Simion & Sabin Armaselu, 2013. "General Aspects On The Accounting Estimation- Fair Value Report," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 115-120.
• Dalia Simion & Claudiu Serban & Monica Patrutescu, 2013. "Plase And Role Of Estimation In The Accounting Process," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 121-124.
• Valeriu Brabete & Magdalena Mihai & Cristian Dragan & Adriana Iota, 2013. "Implementation Of Ifrs In Romania – Past, Present And Perspectives," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 137-144.
• Firescu Victoria, 2013. "Reassessement, Accounting Policy On Tangible Presentation In The Financial Statements," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(41), pages 224-229.
• Jennings R. & Lev B. & Billings M.B., 2013. "On guidance and volatility," Research Memorandum 039, Maastricht University, Graduate School of Business and Economics (GSBE).
• François Belot & Edith Ginglinger, 2013. "Rendre compte de la rémunération des dirigeants : qu'attendre du Say on Pay ?," Post-Print halshs-00973721, HAL.
• Kyritsis, Costas & Hytis, Evangelos, 2013. "Simulation for the estimation of the survival probabilities of enterprises and banks within a prolonged duration of the debt crisis," EconStor Conference Papers 125610, ZBW - German National Library of Economics.
• Chiara Carini & Ericka Costa, 2013. "Exploring the performance of social cooperatives during the economic crisis: the Italian case," Euricse Working Papers 1359, Euricse (European Research Institute on Cooperative and Social Enterprises).
• Chytis, Evangelos & Koumanakos, Evangelos & Siriopoulos, Costas, 2013. "Deferred Tax Positions under the prism of financial crisis and the effects of a corporate tax reform," EconStor Conference Papers 125775, ZBW - German National Library of Economics.
• Carlos Alberto Gonzalez Camargo & Jose Luis Martinez Flores & Claudia Malcon Cervera & Judith Cavazos Arroyo, 2013. "Logistics Management Methodology For The Improvement Of Small Businesses, Metodologia De Gestion Logistica Para El Mejoramiento De Pequenas Empresas," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, vol. 6(5), pages 121-129.
• Snejana Basheva & Rossen Petkov & Atanaska Mindevska, 2013. "International Accounting through the Political Development Theories," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 35-40, Janyary.
• Roumiana Pozharevska, 2013. "Intellectual Property: a Lever to Stimulate Economic Growth of Small and Medium-Sized Enterprises Accounting Aspects," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 1, pages 41-52, Janyary.
• Daniela Feschiyan, 2013. "The Process of Harmonization of Public Sector Accounting in the EU," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 62-72, December.
• Hristina Oreshkova, 2013. "The crisis and the future of financial reporting. Global financial reporting standards - reality or utopia," Economic Alternatives, University of National and World Economy, Sofia, Bulgaria, issue 2, pages 50-74, April.
• Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013. "The cost of sin: The effect of social norms on audit pricing," International Review of Financial Analysis, Elsevier, vol. 29(C), pages 152-165.
  • Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013. "The cost of sin : The effect of social norms on audit pricing," Research Discussion Papers 13/2013, Bank of Finland.
• Francis, Bill & Hasan, Iftekhar & Wu, Qiang, 2013. "The benefits of conservative accounting to shareholders : Evidence from the financial crisis," Research Discussion Papers 8/2013, Bank of Finland.
• Marcellin Yovogan, 2013. "Using Financial Analysis as a Management Tool:an Empirical Study of Bulgarian Firms," Yearbook of St Kliment Ohridski University of Sofia, Faculty of Economics and Business Administration, St Kliment Ohridski University of Sofia, Faculty of Economics and Business Administration, vol. 11(1), pages 125-160, March.
• Kalin Kalev, 2013. "Quality of Risk Disclosures," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 109-122, December.
• Dhaliwal, Dan S. & Lamoreaux, Phillip T. & Litov, Lubomir P. & Neyland, Jordan B., 2013. "Shared Auditors in Mergers and Acquisitions," Working Papers 13-14, University of Pennsylvania, Wharton School, Weiss Center.
• Ph.D, Student Valentin Burca & Ph.D, Professor Mariana Nagy, 2013. "Impact Of Ifrs Transition On Firm-Valuation, An Accruals Analysis On Bse Companies," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(21), pages 26-45, NOVEMBER.
• Assoc. Prof. Victoria Firescu Ph.D & Prof. Jenica Popescu Ph.D, 2013. "Quality Of Financial Reporting In Accordance With Ias 7 ”Cash Flow Statement”," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(21), pages 46-55, NOVEMBER.
• Lect. Bogdan Ravas Ph.D, 2013. "Possibility Of Implementing A Modern System Of Reporting Performance Indicators At The Level Of Tourism Units," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(21), pages 56-64, NOVEMBER.
• Lect. Steliana Busuioceanu, Ph.D., 2013. "Characteristic Features Of The Marketing In The Accounting Profession," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(21), pages 65-74, NOVEMBER.
• PhD Student Maja Andrlic, mag.prim.educ., 2013. "Geographic Aspects Of Ipard Fund Usage In Function Of Rural Development," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(21), pages 102-111, NOVEMBER.
• André, Paul & Filip, Andrei & Paugam, Luc, 2013. "Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe," ESSEC Working Papers WP1311, ESSEC Research Center, ESSEC Business School.
  • Paul André & Andrei Filip & Luc Paugam, 2013. "Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe," Working Papers hal-00862683, HAL.
• Mano, Yukichi & Akoten, John & Yoshino, Yutaka & Sonobe, Tetsushi, 2014. "Teaching KAIZEN to small business owners: An experiment in a metalworking cluster in Nairobi," Journal of the Japanese and International Economies, Elsevier, vol. 33(C), pages 25-42.
  • Yukichi Mano & John Akoten & Yutaka Yoshino & Tetsushi Sonobe, 2013. "Teaching KAIZEN to Small Business Owners: An Experiment in a Metalworking Cluster in Nairobi," NBER Chapters,in: Experiments for Development: Achievements and New Directions National Bureau of Economic Research, Inc.
  • Yukichi Mano & John Akoten & Yutaka Yoshino & Tetsushi Sonobe, 2013. "Teaching KAIZEN to Small Business Owners: An Experiment in a Metalworking Cluster in Nairobi," GRIPS Discussion Papers 13-06, National Graduate Institute for Policy Studies.
• Mano, Yukichi & Akoten, John & Yoshino, Yutaka & Sonobe, Tetsushi, 2014. "Teaching KAIZEN to small business owners: An experiment in a metalworking cluster in Nairobi," Journal of the Japanese and International Economies, Elsevier, vol. 33(C), pages 25-42.
  • Yukichi Mano & John Akoten & Yutaka Yoshino & Tetsushi Sonobe, 2013. "Teaching KAIZEN to Small Business Owners: An Experiment in a Metalworking Cluster in Nairobi," NBER Chapters,in: Experiments for Development: Achievements and New Directions National Bureau of Economic Research, Inc.
  • Yukichi Mano & John Akoten & Yutaka Yoshino & Tetsushi Sonobe, 2013. "Teaching KAIZEN to Small Business Owners: An Experiment in a Metalworking Cluster in Nairobi," GRIPS Discussion Papers 13-06, National Graduate Institute for Policy Studies.
• Sharad Asthana, 2013. "Diversification By The Audit Office And Its Impact On Audit Quality," Working Papers 0152acc, College of Business, University of Texas at San Antonio.
• Steven Balsam & Jennifer Yin, 2013. "The Impact of Say-on-Pay on Executive Compensation," Working Papers 0196acc, College of Business, University of Texas at San Antonio.
• Elizabeth A. Gordon & Elaine Henry & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2013. "Flexibility in Cash Flow Reporting Classification Choices under IFRS," Working Papers 0199acc, College of Business, University of Texas at San Antonio.
• Kryzanowski, Lawrence & Mohsni, Sana, 2013. "Growth of aggregate corporate earnings and cash-flows: Persistence and determinants," International Review of Economics & Finance, Elsevier, vol. 25(C), pages 13-23.
• Cheng, Che-Hui & Wu, Po-Chin, 2013. "Nonlinear earnings persistence," International Review of Economics & Finance, Elsevier, vol. 25(C), pages 156-168.
• Vlittis, Adamos & Charitou, Melita, 2013. "The effect of conference calls on equity incentives: An empirical investigation," Research in International Business and Finance, Elsevier, vol. 27(1), pages 80-91.
• Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mathieu, Robert, 2013. "Impact of FDICIA internal controls on bank risk taking," Journal of Banking & Finance, Elsevier, vol. 37(2), pages 614-624.
• Arimany, N. & Farreras, M.A. & Rabaseda, J., 2013. "Alejados de la NIC 41: ¿Es correcta la valoración del patrimonio neto de las empresas agrarias?," Economia Agraria y Recursos Naturales, Spanish Association of Agricultural Economists, vol. 13(1).
• Milojević, Ivan & Vukoje, Aleksandra & Mihajlović, Milan, 2013. "Accounting Consolidation Of The Balance By The Acquisition Method," Estey Centre Journal of International Law and Trade Policy, Estey Centre for Law and Economics in International Trade, vol. 60(2).
• Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013. "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor & Francis Journals, vol. 22(1), pages 1-37, May.
  • Ulf Brüggemann & Jörg-Markus Hitz & Thorsten Sellhorn, 2012. "Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research," SFB 649 Discussion Papers SFB649DP2012-011, Sonderforschungsbereich 649, Humboldt University, Berlin, Germany.
• Sorin Romulus Berinde, 2013. "How Big Are ’Big Four’ Companies – Evidence From Romania," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Eduardo Schiehll & Paulo Terra & Fernanda Victor, 2013. "Determinants of voluntary executive stock option disclosure in Brazil," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(2), pages 331-361, May.
• Lawrence Brown & Kelly Huang & Arianna Pinello, 2013. "To beat or not to beat? The importance of analysts’ cash flow forecasts," Review of Quantitative Finance and Accounting, Springer, vol. 41(4), pages 723-752, November.
• David DeBoskey & Peter Gillett, 2013. "The impact of multi-dimensional corporate transparency on us firms’ credit ratings and cost of capital," Review of Quantitative Finance and Accounting, Springer, vol. 40(1), pages 101-134, January.
• Christopher Edmonds & Ryan Leece & John Maher, 2013. "CEO bonus compensation: the effects of missing analysts’ revenue forecasts," Review of Quantitative Finance and Accounting, Springer, vol. 41(1), pages 149-170, July.
• James Gong & Siyi Li, 2013. "CEO incentives and earnings prediction," Review of Quantitative Finance and Accounting, Springer, vol. 40(4), pages 647-674, May.
• Malcolm Beynon & Mark Clatworthy, 2013. "A fuzzy-based approach to residual income equity valuation," Review of Quantitative Finance and Accounting, Springer, vol. 40(4), pages 675-690, May.
• Santanu Mitra & Mahmud Hossain & Pankaj Jain, 2013. "Product market power and management’s action to avoid earnings disappointment," Review of Quantitative Finance and Accounting, Springer, vol. 41(4), pages 585-610, November.
• Steven Lustgarten & John Shon, 2013. "Do abnormal accruals affect the life expectancy of audit engagements?," Review of Quantitative Finance and Accounting, Springer, vol. 40(3), pages 443-466, April.
• Nan-Ting Kuo, 2013. "Dividend tax signaling and the pricing of future earnings: a case of taxable stock dividends," Review of Quantitative Finance and Accounting, Springer, vol. 40(3), pages 539-570, April.
• Xiaoyan Cheng & David Smith, 2013. "Disclosure versus recognition: the case of expensing stock options," Review of Quantitative Finance and Accounting, Springer, vol. 40(4), pages 591-621, May.
• Aníbal Báez-Díaz & Pervaiz Alam, 2013. "Tax conformity of earnings and the pricing of accruals," Review of Quantitative Finance and Accounting, Springer, vol. 40(3), pages 509-538, April.
• Chii-Shyan Kuo & Jow-Ran Chang & Shih-Ti Yu, 2013. "Effect of mandatory pro forma earnings disclosure on the relation between CEO share bonuses and firm performance," Review of Quantitative Finance and Accounting, Springer, vol. 40(2), pages 189-215, February.
• Michael Lacina & Byung Ro, 2013. "Market implied future earnings and analysts’ forecasts," Review of Quantitative Finance and Accounting, Springer, vol. 41(2), pages 295-341, August.
• Chia-Ling Chao & Shwu-Min Horng, 2013. "Asset write-offs discretion and accruals management in Taiwan: the role of corporate governance," Review of Quantitative Finance and Accounting, Springer, vol. 40(1), pages 41-74, January.
• Sebastian Brauer & Frank Westermann, 2013. "On the time series measure of conservatism: a threshold autoregressive model," Review of Quantitative Finance and Accounting, Springer, vol. 41(1), pages 111-129, July.
• Mark Aleksanyan & Khondkar Karim, 2013. "Searching for value relevance of book value and earnings: a case of premium versus discount firms," Review of Quantitative Finance and Accounting, Springer, vol. 41(3), pages 489-511, October.
• Chee Lim & David Ding & Charlie Charoenwong, 2013. "Non-audit fees, institutional monitoring, and audit quality," Review of Quantitative Finance and Accounting, Springer, vol. 41(2), pages 343-384, August.
• Ting-Kai Chou, 2013. "Information content of credit ratings in pricing of future earnings," Review of Quantitative Finance and Accounting, Springer, vol. 40(2), pages 217-250, February.
• Dennis Fok & Philip Hans Franses, 2013. "Testing earnings management," Statistica Neerlandica, Netherlands Society for Statistics and Operations Research, vol. 67(3), pages 281-292, August.
  • Fok, D. & Franses, Ph.H.B.F., 2009. "Testing Earning Management," Econometric Institute Research Papers EI 2009-31, Erasmus University Rotterdam, Erasmus School of Economics (ESE), Econometric Institute.
• Cristina Otilia, TENOVICI, 2013. "Account Options On The Distribution Corresponding Result Commercial Building Contracts From Public Institutions In Romania," Management Strategies Journal, Constantin Brancoveanu University, vol. 22(Special), pages 80-86.
• Cristina-Aurora, BUNEA-BONTAS, 2013. "Lease Financing: A New Dual Approach," Management Strategies Journal, Constantin Brancoveanu University, vol. 22(Special), pages 87-96.
• Cristina-Aurora, BUNEA-BONTAS, 2013. "Valuation Techniques Used In Fair Value Measurement," Management Strategies Journal, Constantin Brancoveanu University, vol. 22(Special), pages 97-104.
• Gibson Nyirenda & Collins C. Ngwakwe & Cosmas M. Ambe, 2013. "Environmental Management Practices and Firm Performance in a South African Mining Firm," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 11(3 (Fall)), pages 243-260.
• Stefan Stander & Pieter Buys & Merwe Oberholzer, 2013. "Using the Cultural Dimension and Accounting Value Classification Frameworks to Investigate Cultural Diversity in a Multi-National South African-Based Company," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 11(3 (Fall)), pages 301-316.
• Ionela-Cristina Breahna-Pravat, 2013. "Basic Aspects Concerning The Single Conceptual Framework," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Mihai Deju & Petrica Stoica, 2013. "Placing Accounting Among Sciences," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Doina Pacurari & Elena Nechita, 2013. "Some Considerations On Cloud Accounting," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Natalita-Mihaela Lesconi-Frumusanu & Adela Breuer & Mihaela Martin, 2013. "The Role Of Accounting Procedures In Writing /Implementing European Projects," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Laura Catalina Timiras, 2013. "The Evolution Of The Marketing Research Market On The Level Of The European Union Countries, After 2000," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Aristita Rotila, 2013. "About The Financial Reporting On The Capital Markets In The European Union: Requirements Of Using The Ifrs And The Equivalence Of Third Country Accounting Standards," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Mihaela Diaconu, 2013. "The Financing Of R&D: Challenges For Romanian Firms," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Simona Elena Dragomirescu & Daniela Cristina Solomon, 2013. "The Role Of The Performance Dashboard In The Management Of Modern Enterprises," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Daniela Cristina Solomon & Iulia Andreea Bucur, 2013. "Aspects Of Financial Equilibrium Analysis And Its Implications In Management Decisions," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Ionela-Cristina Breahna-Pravat & Diana-Maria Diaconu, 2013. "News And Insights On The Convergence Of Ifrs - U.S. Gaap," Studies and Scientific Researches. Economics Edition, "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences, issue 18.
• Duricin, Sonja & Bodroza, Dusko, 2013. "The Impact Of Drought On Yield Position Of The Group Of Enterprises From Agriculture Sector," Economics of Agriculture, Institute of Agricultural Economics, vol. 60(1).
• Milojević, Ivan & Vukoje, Aleksandra & Mihajlović, Milan, 2013. "Accounting Consolidation Of The Balance By The Acquisition Method," Economics of Agriculture, Institute of Agricultural Economics, vol. 60(2).
• Zakić, Vladimir & Borović, Natalija, 2013. "Application Of Activity-Based Costing In Agricultural Enterprises," 50th Anniversary Seminar, Agriculture and Rural Development: Challenges of Transition and Integration Processes, September 27, 2013 161815, University of Belgrade, Department of Agricultural Economics, Faculty of Agriculture.
• Yi-Ping Liao, 2013. "The impact of fair-value-accounting on the relevance of capital adequacy ratios: Evidence from Taiwan," Managerial Finance, Emerald Group Publishing, vol. 39(2), pages 133-154, January.
• Dylan G. Rassier, 2013. "Accounting for Intellectual Property Products: International Guidelines for National Economic Accounting and U.S. Rules for Financial Accounting," BEA Papers 0104, Bureau of Economic Analysis.
• Boris Popesko, 2013. "Costing methods utilization in Czech enterprises," International Journal of Entrepreneurial Knowledge, VSP Ostrava, a. s., vol. 1(1), pages 38-45, December.
• Pierre Dehez & Daniela Tellone, 2013. "Data Games: Sharing Public Goods with Exclusion," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 15(4), pages 654-673, August.
  • Pierre, DEHEZ & Daniela, TELLONE, 2008. "Data games. Sharing public goods with exclusion," Discussion Papers (ECON - Département des Sciences Economiques) 2008010, Université catholique de Louvain, Département des Sciences Economiques.
  • DEHEZ, Pierre & TELLONE, Daniela, 2013. "Data games: sharing public goods with exclusion," CORE Discussion Papers RP 2481, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • DEHEZ, Pierre & TELLONE, Daniela, 2008. "Data games. Sharing public goods with exclusion," CORE Discussion Papers 2008010, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
  • Pierre Dehez & Daniela Tellone, 2009. "Data Games : Sharing public goods with exclusion," Working Papers of BETA 2009-31, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
  • Pierre Dehez & Daniela Tellone, 2011. "Data games: Sharing public goods with exclusion," Working Papers of BETA 2011-04, Bureau d'Economie Théorique et Appliquée, UDS, Strasbourg.
• Nadia ALBU, 2013. "Exploring the Recent Evolution of the Accounting Profession in Romania – An Institutional Approach," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(4), pages 537-552, December.
• Leif Beisland & Dennis Frestad, 2013. "How fair-value accounting can influence firm hedging," Review of Derivatives Research, Springer, vol. 16(2), pages 193-217, July.
• Pierre Dehez, 2013. "Cooperative provision of indivisible public goods," Theory and Decision, Springer, vol. 74(1), pages 13-29, January.
  • dEHEZ, Pierre, 2010. "Cooperative provision of indivisible public goods," CORE Discussion Papers 2010026, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
• Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013. "The cost of sin: The effect of social norms on audit pricing," International Review of Financial Analysis, Elsevier, vol. 29(C), pages 152-165.
  • Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil, 2013. "The cost of sin : The effect of social norms on audit pricing," Research Discussion Papers 13/2013, Bank of Finland.
• Grey, Colette & Stathopoulos, Konstantinos & Walker, Martin, 2013. "The impact of executive pay on the disclosure of alternative earnings per share figures," International Review of Financial Analysis, Elsevier, vol. 29(C), pages 227-236.
• CIOBANASU Marilena & CALOTA Traian-Ovidiu, 2013. "Opportunities And Threats Upon Applying The Scheme Of Vat Upon Collection," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 65(3), pages 104-122.
• Violeta ISAI & Riana Iren RADU, 2013. "Accounting and Fiscality in the Ottoman Empire," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 53-58.
• Riana Iren RADU & Violeta ISAI, 2013. "Accounting and Financial Reports in the Gambling Monopoly - Measures for a Moral Economic System," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 67-72.
• Violeta ISAI & Riana Iren RADU, 2013. "Features of VAT Accounting and Fiscality – History, Practices and Prospects," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 17-22.
• Valentin BURCA, 2013. "Bankruptcy Risk in IFRS Era. Case Study on BSE Companies," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 61-70.
• Konstantinos Liapis & Eleftherios Thalassinos, 2013. "A Comparative Analysis for the Accounting Reporting of “Employee Benefits” between IFRS and other Accounting Standards: A Case Study for the Biggest Listed Entities in Greece," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 91-116.
• Irvine, Paul & Park, Shawn Saeyeul & Yildizhan, Celim, 2013. "Customer-base concentration, profitability and distress across the corporate life cycle," MPRA Paper 58435, University Library of Munich, Germany.
  • Irvine, Paul & Park, Shawn Saeyeul & Yildizhan, Celim, 2013. "Customer-base concentration, profitability and distress across the corporate life cycle," MPRA Paper 53886, University Library of Munich, Germany.
• Dicu Roxana-Manuela & Mardiros Daniela-Neonila, 2013. "The Influence of the Inflationary Phenomenon on the Financial Reporting of an EntityAbstract:In today’s business context, there is a need for understanding the economic imbalances which can affect the," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 564-568, May.
• Isai Violeta & Radu Riana Iren, 2013. "Modalities of Financing and Acknowledgement in Accounting for the Worship Entities of RomaniaAbstract:Religion represents a social, but also an individual reality, which must be analyzed in the contex," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, pages 604-609.
• Kutsyk Petro, 2013. "Development of Internal Corporative Regulations and Accounting StandardsAbstract:It is noted that a national regulation for accounting firms is inappropriate. Good corporate governance is proved to be," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 615-620, May.
• Morariu Ana & Petroianu Grazia-Oana & Dãucianu (Avram) Mihaela, 2013. "The Predictive Analysis of Going Concern Business at the level of Economic EntitiesAbstract:Accounting estimations, predictions and evaluations need consistancy when applying accounting principles. Th," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, pages 636-641.
• Nicolae Traian Cristin, 2013. "A Discussion of Fair Value Accounting and Accounting Measurement RegimesAbstract:Accounting is sometimes seen as a veil—as a mere detail of measurement—leaving the economic fundamentals unaffected. Th," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, pages 658-662.
• Radu Riana Iren & Isai Violeta, 2013. "The Interest of Shareholders in Terms of IFRS vs. U.S. GAAPAbstract:Found transfer to the emerging markets by investments, is requiring knowledge about the world’s two main accounting systems: General," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, pages 681-685.
• Stefan-Duicu Viorica Mirela & Stefan-Duicu Adrian, 2013. "Economic and Financial Analysis – Integrated Part of the Economic and Social Dimension through the Specter of the Positive Theory of AccountingAbstract:Financial analysis was always considered a relia," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, pages 716-719.
• Tofãnicã Ramona-Ionela & Sãveanu Cristina, 2013. "The Romanian Banking System’s EfficiencyAbstract:This paper is a review of the literature on the concept of efficiency, especially in the banking system of our country expressing our opinion regarding," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 720-723, May.
• Cristiana BOGDANOIU & Carmen Gabriela MIREA, 2013. "Management Accounting From Theory To Practice," Journal of Applied Economic Sciences Quarterly, ASERS Publishing, vol. 0(1), pages 22-28, April.
• Braun Eduard, 2014. "Critical Reflections on Rothbard’s Concept of Gross Investment," Journal des Economistes et des Etudes Humaines, De Gruyter, vol. 20(1), pages 1-17, July.
  • Eduard Braun, 2013. "Critical Reflections on Rothbard’s Concept of Gross Investment," TUC Working Papers in Economics 0010, Abteilung für Volkswirtschaftslehre, Technische Universität Clausthal (Department of Economics, Technical University Clausthal).
• Domenico Piatti & Peter Cincinelli, 2013. "La qualità dell'informativa sociale nelle banche di credito cooperativo italiane," Banca Impresa Società, Società editrice il Mulino, issue 3, pages 469-526.
• Jazmín Sánchez & David Pincay, 2013. "La Contabilidad Pública en América Latina y el Devengo en Ecuador," Analítika, Analítika - Revista de Análisis Estadístico/Journal of Statistical Analysis, vol. 6(2), pages 19-29, Diciembre.
• Hana Bohušová & Patrik Svoboda, 2013. "What will the Implementation of IFRS for SME bring for Agricultural Enterprises?," Acta Universitatis Bohemiae Meridionales, University of South Bohemia in Ceske Budejovice, vol. 16(1), pages 89-100.
• Lucie Bartůňková, 2013. "Implementation of IFRS for SME in agricultural enter-prises in the Czech Republic," Acta Universitatis Bohemiae Meridionales, University of South Bohemia in Ceske Budejovice, vol. 16(2), pages 149-155.
• Cevdet KIZIL & Vedat Akman & Özgür Esmer, 2013. "Yalova’daki Aile Ýþletmelerinde Karþýlaþýlan Muhasebe-Finansman ve Yönetim Organizasyon Sorunlarý," Isletme ve Iktisat Calismalari Dergisi, Econjournals, vol. 1(2), pages 26-43.
• Carlo Calandrini, 2013. "The new IASB model on the measurement of credit exposures: a missed opportunity," BANCARIA, Bancaria Editrice, vol. 6, pages 60-72, June.
• Dana Gabriela Sisea, 2013. "Coordinates The Operations Of The Franchise And The Implications In The Field Of Accounting," Working papers 17, Ecological University of Bucharest, Department of Economics.
• Petr Vacek, 2013. "Cost Allocation Among Customers in Corporate Banking," Ekonomika a Management, University of Economics, Prague, vol. 2013(3), pages 52-61.
• Rubiela Jiménez Aguirre, 2013. "Contabilidad: entre la responsabilidad social y el interés público," REVISTA CRITERIO LIBRE, UNIVERSIDAD LIBRE - SEDE PRINCIPAL, January.
• Rauf Ibragimov, Ignacio Velez-Pareja, Joseph Tham & Ignacio Vélez-Pareja & Joseph Tham, 2013. "Mejora de la Medición del Desempeño con el VEA (EVA) Operativo Y Total (Sharpening Performance Measurement with the Operating and Total EVA)," PROYECCIONES FINANCIERAS Y VALORACION 010720, MASTER CONSULTORES.
• Rauf Ibragimov, Ignacio Velez-Pareja, Joseph Tham & Ignacio Vélez-Pareja & Joseph Tham, 2013. "EVA Performance Measurement is Faulty: So You May Be Persuaded to Switch to a Robust OEVA-TEVA Alternative," PROYECCIONES FINANCIERAS Y VALORACION 010721, MASTER CONSULTORES.
• ABDELKARIM Abdelali, 2013. "Critical Analysis of the Cost Calculation System Used in Iron and Steel Industry in Libya," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 9-12, May.
• ABDELKARIM Abdelali, 2013. "Environmental Performance of Companies in the Iron and Steel Industry. Accounting Aspects," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 13-18, May.
• ARTENE Alin Emanuel & DOMIL Aura Emanuela & SABÄ‚U Crăciun, 2013. "Accounting Purpose in Auditing Environmental Aspects in SME," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 34-37, May.
• BOBIÈšAN Nicolae & DUMITRESCU Diana & COSTULEANU Carmen, 2013. "The Differences Between Revaluation and Assets Impairment," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 64-72, May.
• BUFAN Ioana-Diana, 2013. "The Role of Managerial Accounting in the Management Process," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 73-76, May.
• BUNEA-BONTAS Cristina Aurora, 2013. "VAT Cash Accounting Scheme in Romania," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 77-83, May.
• BUNGET Ovidiu-Constantin & DUMITRESCU Alin-Constantin & DELIU Delia Carmen, 2013. "The Manipulation and Truncation of Accounting Information and the Impact On the Decisional Process of the Stakeholders," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 84-94, May.
• CIOTINA Daniela & CIOTINA Ioan Marius, 2013. "Symptoms of Bankruptcy and Prediction Models of Bankruptcy Risk," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 114-121, May.
• CORNEAN Andra Nicoleta, 2013. "The Connection Between Economic Information and the Informational System in Credit Institutions," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 152-155, May.
• CSÅ SZ Csongor, 2013. "Tangible Assets Revaluation Policy At Listed Entities On the Bucharest Stock Exchange - Tier I," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 174-181, May.
• DIMA Florin-Constantin, 2013. "Accounting Practices Under the Influence of Creativity," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 193-199, May.
• DIMA Florin-Constantin, 2013. "The Users of Accounting Information and Their Needs," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 200-204, May.
• Florin-Constantin DIMA, 2013. "Calculation Of Company Costs Through The Direct-Costing Calculation Method," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 15-21, May.
• Laura – Maria POPESCU & Ileana NISULEȘCU, 2013. "Mitigation In The Banking System In The Context Of Integration In The European Union," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 31-35, May.
• Elena Monica SABĂU & Cleopatra ȘENDROIU & Florinel Marian SGARDEA, 2013. "Corporate antifraud strategies – Ethics culture and occupational integrity," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 59-65, November.
• Adriana Florina POPA & Andreea Gabriela PONORICA & Oana Georgiana STANILA, 2013. "Impact Of Ifrs Adoption On Romanian Companies," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 241-250, October.
• Ioan RADU & Elena Monica SABĂU & Cleopatra ȘENDROIU, 2013. "Mapping Fraud Risk in Financial Audit – Sales Operations," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 272-281, October.
• Ioana-Diana BUFAN, 2013. "The Role Of Budgeting In The Management Process: Planning And Control," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 16-37, June.
• Csongor CSŐSZ, 2013. "Tangible Assets Revaluation Policy At Entities Listed On The Bucharest Stock Exchange - Tier Ii," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 46-58, June.
• Anca-Simona HROMEI, 2013. "Reasons For Mergers And Their Impact On Companies," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 82-88, June.
• Izabella KRÁJNIK & Endre GÖNCZ, 2013. "The Romanian Accounting Field Of Benefits Framework," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 89-96, June.
• Radu Mărginean, 2013. "THE COST MANAGEMENT BY APPLYING THE STANDARD COSTING METHOD IN THE FURNITURE INDUSTRY-Case study," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 97-105, June.
• Marius Nicolae MICULESCU, 2013. "Cost Type Information - Efficiency Result Of Information Provided By Management Accounting," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 114-119, June.
• Carmen NISTOR & Monica PUIU & Anca Simona HROMEI, 2013. "Combating Fraud In Cross-Border Merger Of Companies," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 120-125, June.
• Elena CHIȚIMUȘ, 2013. "Transfer Pricing–A Present-Day Issue," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 262-266, June.
• Izabella KRÁJNIK & Laura OLTEANU, 2013. "Tendencies And Challenges Of Employee Benefits Accounting," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 285-291, June.
• Carmen NISTOR & Monica PUIU, 2013. "Multinationals Enterprises Influence On Accounting In Romania," SEA - Practical Application of Science, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 310-316, June.
• Negruţiu Magdalena & Calotă Traian-Ovidiu, 2013. "Study on the Accounting and Tax Scheme of Second-Hand Goods Such as Cars," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(6), pages 1-20, December.
• Oncioiu Ionica, 2013. "Between Form without Substance and Substance without Form: Estimating the Brand Image of Romanian Smes," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, vol. 3(6), pages 1-21, December.
• Paliu-Popa, Lucia, 2013. "Imports of Goods on its Own with Payment at Sight Analyzed from an Accounting Perspective," MPRA Paper 56105, University Library of Munich, Germany.
• Monica PUIU & Carmen NISTOR, 2013. "Combating Fraud With Information Technologies. E-Accounting Document … A Solution?," Network Intelligence Studies, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 83-89, July.
• Paliu-Popa, Lucia & Ecobici, Nicolae, 2013. "System of VAT Payable upon Receipt–Facility or Burden?," MPRA Paper 56104, University Library of Munich, Germany.
• Paliu-Popa, Lucia, 2013. "Specificity of Accounting and Tax Treatments related to Triangular Foreign Trade Transactions," MPRA Paper 56182, University Library of Munich, Germany.
• Sonja Brangewitz & Claus-Jochen Haake, 2013. "Cooperative Transfer Price Negotiations under Incomplete Information," Working Papers CIE 64, Paderborn University, CIE Center for International Economics.
• José Joaquín Ortiz Bojacá, 2013. "¿Es necesaria y posible una teoría general para estructurar la ciencia contable?," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, December.
• Pallás, Edith, 2013. "A Borturizmus Minőségbiztosításának Megjelenése A Vendéglátásban, Rendezvényeken És A Boros Szálláshelyeken," Acta Carolus Robertus, Karoly Robert University College, vol. 3(2).
• Philip Brown, 2013. "Some Observations on Research on the Benefits to Nations of Adopting IFRS," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 1-19, December.
• Larry Bensimhon & Yuri Biondi, 2013. "Financial Bubbles, Common Knowledge and Alternative Accounting Regimes: An Experimental Analysis of Artificial Spot Security Markets," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 21-59, December.
• Masayoshi Noguchi & Trevor Boyns, 2013. "The South Manchuria Railway Company and its Interactions with the Military: An Accounting and Financial History," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 61-101, December.
• Satoshi Taguchi & Masayuki Ueeda & Kazunori Miwa & Satoru Mizutani, 2013. "Economic Consequences of Global Accounting Convergence: An Experimental Study," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 3, pages 103-120, December.
• Benkel, Muriel, 2013. "Comparaison du droit comptable allemand et du droit comptable français : une approche systémique," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/13661 edited by Richard, Jacques.
• Charles Ducrocq & Michel Gervais, 2013. "Le coût complet par diplôme à l’université:quel apport vu les problèmes de mesure?," Revue Finance Contrôle Stratégie, revues.org, vol. 16(4), pages 1-29, December.
• François Meyssonnier & Myriam Mincheneau, 2013. "Le contrôle de gestion des clubs de football professionnel," Revue Finance Contrôle Stratégie, revues.org, vol. 16(4), pages 63-81, December.
• Loukil, Nadia & Yousfi, Ouidad, 2010. "Firm's information environment and stock liquidity: evidence from Tunisian context," MPRA Paper 28699, University Library of Munich, Germany, revised Feb 2011.
  • Nadia Loukil & Ouidad Yousfi, 2013. "Firm's Information Environment and Stock Liquidity : Evidence from Tunisian Context," Papers 1304.4852, arXiv.org.
  • Nadia Loukil & Ouidad Yousfi, 2011. "Firm's Information Environment and Stock Liquidity : Evidence from Tunisian Context," Post-Print hal-00813921, HAL.
• Maria Daniela Bondoc & Marian Ţaicu, 2013. "Expenses Analysis Based on Information Provided by the Profit and Loss Account – Company Performance Diagnosis Stage," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 5-14.
• Valentin Burca & Teodor-Florin Cilan, 2013. "Multinational’s Influence in Decision to Adopt IAS/IFRS," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 35-48.
• Marius Deac, 2013. "Romanian Accounting - A Tale of Two Standards," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 89-98.
• Melinda Timea Fülöp, 2013. "Correlation Analysis of the Audit Committee and Profitability Indicators," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 139-148.
• Mariana Man & Bogdan Răvaş, 2013. "Highlighting the Economic Information Circuit in the Tourism Entities," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 183-190.
• Mariana Radu, 2013. "The Impact of Depreciation on Costs," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 251-260.
• Marilena-Roxana Zuca, 2013. "Controversy Regarding Items Evaluated in Financial Statements," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 273-282.
• Norio Kitagawa & Shin' ya Okuda, 2013. "Management Forecasts, Idiosyncratic Risk, and Information Environment," Discussion Papers 2013-38, Kobe University, Graduate School of Business Administration, revised Jul 2013.
• Irvine, Paul & Park, Shawn Saeyeul & Yildizhan, Celim, 2013. "Customer-base concentration, profitability and distress across the corporate life cycle," MPRA Paper 53886, University Library of Munich, Germany.
  • Irvine, Paul & Park, Shawn Saeyeul & Yildizhan, Celim, 2013. "Customer-base concentration, profitability and distress across the corporate life cycle," MPRA Paper 58435, University Library of Munich, Germany.
• Elena Hlaciuc & Ionel Bostan & Veronica Grosu & Marian Socoliuc & Anisoara Niculina Apetri, 2013. "The Implications of the Accounting Harmonization Process on EU Countries: Α Case Study of Greece and Romania," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 93-102.
• Riana Iren RADU & Violeta ISAI, 2013. "Developed Model for Debts Relief Decision Based on Financial and Accounting Reports Applied on PORT TRANS EUROPE SA," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 33-36.
• Iuliana Oana MIHAI, 2013. "The Influence of Corporate Governance and Ownership Concentration on Company Performance - Evidence from Bucharest Stock Exchange," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 79-88.
• Cugueró-Escofet, Natalia & Rosanas, Josep Maria, 2013. "Social Dynamics of Justice: How the Ex-Ante and Ex-Post Justice Interplay With Formal and Informal Elements of Management Control Systems," IESE Research Papers D/1073, IESE Business School.

2012

• Marioara Avram & Greti Daniela Țogoe, 2012. "Main Coordinates of Accounting Profession Co-Opetitional Model," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 29-38.
• Mihaela Botea & Marinel Nedeluţ & Corina Ioanăş & Mihaela Gruiescu, 2012. "Actuarial Techniques to Assess The Financial Performance. Insurance Applications," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 71-76.
• Alina-Teodora Ciuhureanu, 2012. "The Dualism of The Accounting Activity of The Company. Characteristics of The Managerial Accounting and Implications in The Management of The Company," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 93-104.
• Alina-Teodora Ciuhureanu, 2012. "Involvement of Managerial Accounting in Ensuring The Comapny’s Competitiveness on The Market," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 105-116.
• Mariana Man & Bogdan Răvaş, 2012. "The Manner Financing Influences The Performance of European Union Health Systems – A Case Study: Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 151-162.
• Monica Pătruţescu & Dalia Simion & Claudiu Şerban & Sabin Armăşelu, 2012. "Advantages Obtained by The Small Companies by Appealing To Managerial and Financial Consultancy in A Competitive Environment on The Tourism Services Market," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(2), pages 179-192.
• Sorin-Constantin Deaconu, 2012. "“The Net Monetary Statement” and “The Net Non-Monetary Statement” – Assessment Indicators for The Financial Position of The Entity," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(3), pages 49-56.
• Leslie Robinson & Joel Slemrod, 2012. "Understanding multidimensional tax systems," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(2), pages 237-267, April.
• Guohua Jiang & Donglin Li & Gang Li, 2012. "Capital investment and momentum strategies," Review of Quantitative Finance and Accounting, Springer, vol. 39(2), pages 165-188, August.
• Hoje Jo & Yongtae Kim & Dongsoo Shin, 2012. "Underwriter syndication and corporate governance," Review of Quantitative Finance and Accounting, Springer, vol. 38(1), pages 61-86, January.
• Li Xu & Alex Tang, 2012. "Internal control material weakness, analysts’ accuracy and bias, and brokerage reputation," Review of Quantitative Finance and Accounting, Springer, vol. 39(1), pages 27-53, July.
• Kenneth Shaw, 2012. "CEO incentives and the cost of debt," Review of Quantitative Finance and Accounting, Springer, vol. 38(3), pages 323-346, April.
• Olaf Korn & Clemens Paschke & Marliese Uhrig-Homburg, 2012. "Robust stock option plans," Review of Quantitative Finance and Accounting, Springer, vol. 39(1), pages 77-103, July.
• Andrew Buskirk, 2012. "Disclosure frequency and information asymmetry," Review of Quantitative Finance and Accounting, Springer, vol. 38(4), pages 411-440, May.
• Sascha Mölls & Karl-Heinz Schild, 2012. "Decision-making in sequential projects: expected time-to-build and probability of failure," Review of Quantitative Finance and Accounting, Springer, vol. 39(1), pages 1-25, July.
• Kiridaran Kanagaretnam & Gerald Lobo & Robert Mathieu, 2012. "CEO stock options and analysts’ forecast accuracy and bias," Review of Quantitative Finance and Accounting, Springer, vol. 38(3), pages 299-322, April.
• Tom Caneghem & Geert Campenhout, 2012. "Quantity and quality of information and SME financial structure," Small Business Economics, Springer, vol. 39(2), pages 341-358, September.
• Ming Dong & David Hirshleifer & Siew Hong Teoh, 2012. "Overvalued Equity and Financing Decisions," Review of Financial Studies, Society for Financial Studies, vol. 25(12), pages 3645-3683.
  • Dong, Ming & Hirshleifer, David & Teoh, Siew Hong, 2012. "Overvalued equity and financing decisions," MPRA Paper 40221, University Library of Munich, Germany.
• Laura Arnedo & Fermín Lizarraga & Santiago Sánchez, 2012. "The role of accounting accruals for the prediction of future cash flows: evidence from Spain," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, vol. 3(4), pages 499-520, December.
• David Hirshleifer & Kewei Hou & Siew Hong Teoh, 2012. "The Accrual Anomaly: Risk or Mispricing?," Management Science, INFORMS, vol. 58(2), pages 320-335, February.
  • Hirshleifer, David & Hou, Kewei & Teoh, Siew Hong, 2006. "The Accrual Anomaly: Risk or Mispricing?," Working Paper Series 2006-3, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
  • Hou, Kewei & Hirshleifer, David & Teoh, Siew Hong, 2007. "The Accrual Anomaly: Risk or Mispricing?," MPRA Paper 5173, University Library of Munich, Germany.
• Vighneswara Swamy & Vijayalakshmi, 2012. "Fair value accounting in banking - issues in convergence to IFRS," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(3), pages 270-280.
  • Swamy, Vighneswara, 2010. "Fair value accounting in banking - Issues in convergence to IFRS," MPRA Paper 40881, University Library of Munich, Germany.
  • Swamy, Vighneswara & S, Vijayalakshmi, 2012. "Fair Value Accounting in Banking – Issues in Convergence to IFRS," MPRA Paper 47514, University Library of Munich, Germany.
• Lips, Markus, 2012. "Joint Cost Allocation by Means of Maximum Entropy," 2012 Conference, August 18-24, 2012, Foz do Iguacu, Brazil 126675, International Association of Agricultural Economists.
• Mari-Vidal, Sergio & Segui-Mas, Elies & Marin-Sanchez, Maria del Mar & Mateos-Ronco, Alicia, 2012. "Assessing the usefulness of accounting information as an instrument to predict business failure in Spanish cooperatives," 2012 Conference, August 18-24, 2012, Foz do Iguacu, Brazil 128561, International Association of Agricultural Economists.
• Candra Chahyadi & Jesus Salas, 2012. "Not paying dividends? A decomposition of the decline in dividend payers," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 36(2), pages 443-462, April.
• Sandeep GOEL, 2012. "Modelling Correlated Liquidity and Solvency on a Balancing Equation in Indian Consumer Industry," Journal of Applied Research in Finance Bi-Annually, ASERS Publishing, vol. 0(2), pages 75-97, December.
• Hervé Alexandre & Julien Clavier, 2012. "Passage Obligatoire Aux Normes Comptables Ias/Ifrs, Contraintes En Liquidite Et Rationnement Du Credit : Une Etude Empirique Dans L'Industrie Bancaire Europenne," Post-Print hal-00936624, HAL.
• Rauf Ibragimov & Ignacio Velez Pareja & Jospeh Tham, 2012. "Value Added to Invested Capital (VAIC): New Financial Performance Metric and Valuation Tool," PROYECCIONES FINANCIERAS Y VALORACION 009600, MASTER CONSULTORES.
• Carlo Alberto Magni, 2012. "The Internal-Rate-of-Return approach and the AIRR paradigm: A refutation and a corroboration," PROYECCIONES FINANCIERAS Y VALORACION 010084, MASTER CONSULTORES.
• Ignacio Velez-Pareja, Felipe Mejia-Pelaez, James W. Kolari & Felipe Mejia-Pelaez & James W. Kolari, 2012. "Blind Man's Buff: On the Search of the Optimal Capital Structure," PROYECCIONES FINANCIERAS Y VALORACION 010722, MASTER CONSULTORES.
• José Juan Déniz Mayor & María Concepción Verona Martel, 2012. "Modelos causales de indicadores en la información corporativa sobre sostenibilidad," REVISTA CRITERIO LIBRE, UNIVERSIDAD LIBRE - SEDE PRINCIPAL, June.
• Hervé Stolowy & Jean-François Casta, 2012. "De la qualité comptable : mesure et enjeux," Post-Print hal-00712069, HAL.
  • Jean-François Casta & Hervé Stolowy, 2012. "De la qualité comptable : mesure et enjeux," Working Papers halshs-00679999, HAL.
• Bogdan Răvaş, 2012. "Independence and Objectivity - A Sine Qua Non Principle in Auditing," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(4), pages 219-226.
• Teresa Duarte Atoche & José Ángel Pérez López & José Antonio Camúñez Ruiz, 2012. "Estudio de los gastos de I+D: un análisis empírico en el sector del automóvil," ESTUDIOS GERENCIALES, UNIVERSIDAD ICESI, September.
• Fabián Leonardo Quinche Martín, 2012. "El potencial de los estudios retóricos en la investigación contable," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, June.
• Jorge Alexander Rodríguez Otálora, 2012. "Apuntes de economía ortodoxa a la regulación contable, elementos para la comprensión y critica de las normas contables," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA, December.
• Anne Marie ROTH, 2012. "Practical Study concerning Goodwill Valuation in case of a Business Combination," The Valuation Journal, National Association of Romanian Valuers, vol. 7(2), pages 54-77.
• Adrian VASCU, 2012. "The Apportionment of Real Estate Value Between Land and Buildings," The Valuation Journal, National Association of Romanian Valuers, vol. 7(1), pages 32-47.
• Adrian VASCU & Cecilia COSTACHE, 2012. "Goodwill and its Identification in Real Estate," The Valuation Journal, National Association of Romanian Valuers, vol. 7(1), pages 48-77.
• Traian Cristian DEMETRESCU, 2012. "The Concept of Highest and Best Use in Valuation of Inventories," The Valuation Journal, National Association of Romanian Valuers, vol. 7(1), pages 110-121.
• Agárdi, Éva & Szabó, Anett Krisztina & Tégla, Zsolt, 2012. "A Dél–Alföldi Régió Zöldség-Önellátásának Logisztikai Kérdései," Acta Carolus Robertus, Karoly Robert University College, vol. 2(1).
• Szabóné Nagy, Éva & Baranyi, Aranka & Taralik, Krisztina, 2012. "Egy Takarékszövetkezet Gazdálkodásának Elemzése Különös Tekintettel Az Eszközminőség Alakulására," Acta Carolus Robertus, Karoly Robert University College, vol. 2(1).
• Astolfi, Pierre, 2012. "Contribution à l’étude de l’utilité des normes comptables pour les investisseurs : application à l’identification des actifs incorporels dans le cas des regroupements d’entreprises," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/10458 edited by Ramond, Olivier.
• Fasshauer, Ingrid, 2012. "Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11150 edited by Berland, Nicolas.
• Kahloul, Anouar, 2012. "Contribution à l'étude du pouvoir de la profession comptable dans la normalisation internationale," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/11297 edited by Colasse, Bernard.
• Aura Emanuela Domil & Alin Emanuel Artene, 2012. "New International Standards a Solution to Promote Green Innovation in SMEs," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(Special 1), pages 65-68, May.
• Mahmoud Dehghan Nayeri & Ali Faal Ghayoumi & Mohammad Ali Bidari, 2012. "Factors Affecting the Value Relevance of Accounting Information," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(2), pages 76-84, April.
• Muhammad Hashim & Asfandyar Yousaf & Muhammad Jehangir & Samiullah Khan & Noor-ul-Hadi, 2012. "The Impact of Management Information System on the Overall Performance and Efficiency of the Workforce of the Accountant General (Peshawar). A Research Base Study," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(2), pages 166-181, April.
• Gheorghe V. Lepadatu, 2012. "The Actuarial Accounting in the Modern Financial-Accounting Management with Applications to the Entities," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(3), pages 65-74, July.
• Haluk Duman & Rabia Ozpeynirci & M. Yilmaz Icerli, 2012. "Agricultural Activities – TAS 41: Turkey Example," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(3), pages 118-131, July.
• Evren Ayranci, 2012. "Written Ethical Code of Conduct for Accountants in Turkey and Criticisms of These Codes," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(4), pages 229-237, October.
• Serge Valant Gandja & Christophe Estay, 2012. "Make-or-Buy Decisions: What Choice for an Accounting Services in a Developing Country?," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(4), pages 259-271, October.
• Ching-Chieh Lin & Chi-Yun Hua & Wen-Hsiang Lin & Wen-Chih Lee, 2012. "IFRS Adoption and Financial Reporting Quality: Taiwan Experience," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(4), pages 283-292, October.
• Hussien Ahmad Al-Tarawneh, 2012. "The Value Added of Public Private Partnership. General Overview," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(1), pages 1-10, January.
• Sebastian Ofumbia Uremadu & Ben-Caleb Egbide & Patrick E. Enyi, 2012. "Working Capital Management, Liquidity and Corporate Profitability Among Quoted Firms in Nigeria Evidence from the Productive Sector," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(1), pages 80-97, January.
• Gheorghe V. Lepadatu, 2012. "The New Accounting and the IFRS Requests. The Payment Based on Shares (IFRS 2) – Request of the Knowledge Economy," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(1), pages 114-123, January.
• Gheorghe V. Lepadatu, 2012. "The Economic Global Crisis, the Financial Reporting and the Corporate Governance," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 2(1), pages 124-127, January.
• Mircea Epure, 2016. "Benchmarking for routines and organizational knowledge: a managerial accounting approach with performance feedback," Journal of Productivity Analysis, Springer, vol. 46(1), pages 87-107, August.
  • Mircea Epure, 2012. "Benchmarking for routines and organizational knowledge: A managerial accounting approach with performance feedback," Economics Working Papers 1399, Department of Economics and Business, Universitat Pompeu Fabra, revised Feb 2016.
  • Mircea Epure, 2014. "Benchmarking for Routines and Organizational Knowledge: A Managerial Accounting Approach with Performance Feedback," Working Papers 729, Barcelona Graduate School of Economics.
• Baba Camelia Mirela, 2012. "Financial Accounting Reports: Their Importance in Managing SMEs," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(3), pages 1-58, Decembre.
• Grosu Maria, 2012. "Econometric Study of the Relationship between Dimensions of Corporate Responsibility in the Multinational Companies," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(3), pages 1-66, Decembre.
• Pronk, M., 2012. "Financial Accounting, te praktisch voor theorie en te theoretisch voor de praktijk?," ERIM Inaugural Address Series Research in Management EIA-2012-049-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam..
• Maas, V.S., 2012. "De controller als choice architect," ERIM Inaugural Address Series Research in Management EIA-2012-050-F&A, Erasmus Research Institute of Management (ERIM), ERIM is the joint research institute of the Rotterdam School of Management, Erasmus University and the Erasmus School of Economics (ESE) at Erasmus University Rotterdam..
• Keryn Chalmers & Greg Clinch & Jayne M Godfrey, 2011. "Changes in value relevance of accounting information upon IFRS adoption: Evidence from Australia," Australian Journal of Management, Australian School of Business, vol. 36(2), pages 151-173, August.
• Heather Anderson & Howard Chan & Robert Faff & Yew Kee Ho, 2012. "Reported earnings and analyst forecasts as competing sources of information: A new approach," Australian Journal of Management, Australian School of Business, vol. 37(3), pages 333-359, December.
  • 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 2007-488, Australian National University, College of Business and Economics, School of Economics.
• Lenka Krsnakova & Maria Oberleithner, 2012. "How Euro Banknotes in Circulation Affect Intra-Eurosystem Balances," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 1, pages 70-80.
• Alexandra Koch & Doris Schneeberger, 2012. "Euro Cash in Austria, Ten Years On," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 1, pages 28-40.
• Özgür BİYAN, 2012. "Muhasebe Meslek Mensuplarına Yönelik Bir Çalışma: Meslek Mensuplarının Demografik Durumları, Mesleki Sorunları ve Değerlendirilmesi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 17(17).
• Reddy, K. Srinivasa & Nangia, Vinay Kumar & Agrawal, Rajat, 2012. "Corporate mergers and financial performance: A new assessment of Indian cases," MPRA Paper 60425, University Library of Munich, Germany, revised 2013.
• Reid, Gavin C & Xu, Xhibin & Smith, Julia A, 2012. "Extending contingency: the impact of strategy, technology, size and business environment on the organisational form of small Chinese firms," SIRE Discussion Papers 2012-66, Scottish Institute for Research in Economics (SIRE).
• Margaret (Peg) Horan, 2012. "Are Buybacks Increasing Eps?," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(1), pages 11-24.
• Liz Washington Arnold & Peter Harris, 2012. "An Empirical Analysis Of Market Reaction To Corporate Accounting Malfeasance," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(1), pages 25-42.
• Antonella Silvestri & Stefania Veltri, 2012. "A Test Of The Ohlson Model On The Italian Stock Exchange," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(1), pages 83-94.
• Mingjun Zhou, 2012. "Value Relevance Of Book And Tax Income: A Macroeconomic Conditions Perspective," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(2), pages 1-12.
• Olga Ferraro,, 2012. "Comprehensive Income Disclosures: Evidence From Italy," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(2), pages 65-76.
• Igor Pustylnick, 2012. "An Algorithm For The Detection Of Revenue And Retained Earnings Manipulation," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(2), pages 95-105.
• Fazeena Fazneen Hussain & Priyashni Vandana Chand & Prena Rani, 2012. "The Impact Of Ifrs For Smes On The Accounting Profession: Evidence From Fiji," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(2), pages 107-118.
• Shiro Shivani Devi & Rashika Saroshma Kumar & Sherlin Krishna Raju, 2012. "Partnering With Practice For Accounting Education: Evidence From The Pacific," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 4(2), pages 61-72.
• Nagib Salem Bayoud & Marie Kavanagh, 2012. "Corporate Social Responsibility Disclosure: Evidence From Libyan Managers," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 6(5), pages 73-83.
• Hsiang-Tsai Chiang & Shu-Lin Lin, 2012. "Effect Of Auditor’S Judgment And Specialization On Their Differential Opinion Between Semiannual And Annual Financial Reports," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 6(4), pages 1-22.
• Rikard Smistad & Igor Pustylnick, 2012. "Hedging, Hedge Accounting And Speculation: Evidence From Canadian Oil And Gas Companies," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 6(3), pages 49-62.
• Rajni Devi & Joycelyn Devi & Rashika Kumar & Charlotte Taylor, 2012. "Accountant And User Perceptions Of Fair Value Accounting: Evidence From Fiji," Global Journal of Business Research, The Institute for Business and Finance Research, vol. 6(3), pages 93-102.
• Neeraj J. Gupta & Joseph Golec, 2012. "Do Investors Use Customer Metrics To Value High Growth Service Firms?," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 6(2), pages 1-19.
• Anastasia Maggina & Angelos Tsaklanganos, 2012. "Asset Growth And Firm Performance Evidence From Greece," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, vol. 6(2), pages 113-124.
• Nagib Salem Bayoud & Marie Kavanagh & Geoff Slaughter, 2012. "An Empirical Study Of The Relationship Between Corporate Social Responsibility Disclosure And Organizational Performance: Evidence From Libya," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, vol. 5(3), pages 69-82.
• John R. Ledgerwood & Stephen N. Morgan, 2012. "Problems Of Maintaining Adequate Accounting Records For A Non-Profit Organization In Sub-Saharan Africa," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 3(2), pages 1-8.
• I Putu Sugiartha Sanjaya, 2012. "The Employee Stock Ownership Program Phenomena: Evidence From Indonesia," Review of Business and Finance Studies, The Institute for Business and Finance Research, vol. 3(2), pages 9-20.
• Gergana Tsoncheva, 2012. "Issues Connected With The Reliability Of Information In Financial Reports And Methods For Discovering Manipulative Operations," Izvestiya, Varna University of Economics, issue 1, pages 101-110.
• Tsvetomir Manolov, 2012. "Disclosure of environmental protection costs – theoretical aspects and practical realization in Bulgaria," Izvestiya, Varna University of Economics, issue 1, pages 111-118.
• Reni Petrova, 2012. "Issues Of The Definition And Classification Of Intangible Assets For Accounting Purposes," Izvestiya, Varna University of Economics, issue 2, pages 49-61.
• Deborah K. Jones & Albert D. Spalding, Jr., 2012. "Finding The Outer Limits Of Irs Accounting Discretion: The Kollman Case," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(1), pages 109-122.
• Abdullah Mohammed Alzharani & Ayoib Che-Ahmad & Khaled Salmen Aljaaidi, 2012. "Factors Associated With Firm Performance: Empirical Evidence From The Kingdom Of Saudi Arabia," Accounting & Taxation, The Institute for Business and Finance Research, vol. 4(2), pages 49-56.
• Bert de Bruijn & Philip Hans Franses, 2012. "What drives the Quotes of Earnings Forecasters?," Tinbergen Institute Discussion Papers 12-067/4, Tinbergen Institute.
• Ramírez Córcoles, Yolanda & Santos Peñalver, Jesús F & Tejada Ponce, Ángel, 2012. "Demanda de información sobre capital intelectual en las Universidades públicas españolas," Cuadernos de Gestión, Universidad del País Vasco - Instituto de Economía Aplicada a la Empresa (IEAE).
• Ali, Syed Babar, 2012. "Corporate Governance and Accounting Practices in Pakistan," MPRA Paper 64713, University Library of Munich, Germany.
• Mihaela Ungureanu, 2012. "Integration Of Green Accounting Into Romanian Accounting System," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 4(1), pages 100-109, March.
• Ana-Maria Pascu, 2012. "Theoretical Considerations On The Influence Of Ethical Principles On Audit Quality, Between Objectivity And Responsibility Of The Accounting Profession," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 4(4), pages 795-808, December.
• Vassili Joannides & Danture Wickramasinghe & Nicolas Berland, 2012. "Critiques On Gray-Hofstede'S Model: What Impact On Cross-Cultural Accounting Research?," Grenoble Ecole de Management (Post-Print) hal-00690933, HAL.
• Raluca Oana Ivan, 2012. "The Role of Internal Audit in the Corporate Governance Process," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3-4), pages 110-116, September.
• Mihaela Ungureanu, 2012. "Models And Practices Of Corporate Governance Worldwide," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, vol. 4(3a), pages 625-635, September.
• Noemí Vásquez Quevedo, 2012. "Impacto de las IFRS en los reportes financieros de empresas listadas en la Bolsa Mexicana de Valores," Revista de Administración, Finanzas y Economía (Journal of Management, Finance and Economics), Tecnológico de Monterrey, Campus Ciudad de México, vol. 6(1), pages 89-107.
• Marina Balboa & Germán López-Espinosa & Antonio Rubia, 2012. "Non-linear Dynamics in Discretionary Accruals: An Analysis of Bank Loan-Loss Provisions," Faculty Working Papers 07/12, School of Economics and Business Administration, University of Navarra.
• Popoola, Oluwatoyin Muse Johnson & Shehu, Aliyu Mukhtar & Aminu, Ibrahim Murtala & Nik Mat, Nik Kamariah & Nasiru, Abdullahi & Tsagem, Musa Muhammad Tsagem & Kura, Kabiru Maitama, 2012. "The Mediating Effect between Some Determinants of SME Performance in Nigeria," MPRA Paper 66775, University Library of Munich, Germany, revised 2013.
• Didier Janci, 2012. "Pourquoi des politiques d'incitation à l'investissement de long terme ?," Revue d'économie financière, Association d'économie financière, vol. 0(4), pages 151-168.
• Michel Aglietta & Sandra Rigot, 2012. "Investisseurs à long terme, régulation financière et croissance soutenable," Revue d'économie financière, Association d'économie financière, vol. 0(4), pages 189-200.
• Philippe Danjou, 2012. "Normes comptables et création de valeur," Revue d'économie financière, Association d'économie financière, vol. 0(2), pages 205-226.
• Marisa Agostini & Giovanni Favero, 2012. "Accounting fraud, business failure and creative auditing: A micro-analysis of the strange case of Sunbeam Corp," Working Papers 12, Department of Management, Università Ca' Foscari Venezia, revised Mar 2013.
• Marisa Agostini & Ericka Costa, 2012. "Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports," Working Papers 6, Department of Management, Università Ca' Foscari Venezia.
• Stefana Maria Dima & Chiara Saccon, 2012. "Financial Reporting for Joint ventures and Capital Markets Reactions," Working Papers 23, Department of Management, Università Ca' Foscari Venezia.
• Schröder, David & Esterer, Florian, 2012. "A new measure of equity duration: The duration-based explanation of the value premium revisited," Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62077, Verein für Socialpolitik / German Economic Association.
• Rohleder, Stephan & Rogler, Silvia, 2012. "Notwendigkeit der Ausschüttungssperre des § 268 Abs. 8 HGB: Eine empirische Untersuchung der Einzelabschlüsse der DAX 30 Unternehmen," Freiberg Working Papers 2012,03, TU Bergakademie Freiberg, Faculty of Economics and Business Administration.
• Ewert, Ralf & Niemann, Reiner, 2012. "Steuern in Agency-Modellen: Mehrperioden- und Multi-Task-Strukturen," arqus Discussion Papers in Quantitative Tax Research 135, arqus - Arbeitskreis Quantitative Steuerlehre.
• Henselmann, Klaus & Scherr, Elisabeth, 2012. "Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? Empirical evidence based on US GAAP annual reports," Working Papers in Accounting Valuation Auditing 2012-2, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing.
• Zinn, Benedikt & Spengel, Christoph, 2012. "Book-tax conformity: Empirical evidence from Germany," ZEW Discussion Papers 12-051, ZEW - Zentrum für Europäische Wirtschaftsforschung / Center for European Economic Research.
• Moritz Renner, 2012. "Occupy the System! Societal Constitutionalism and Transnational Corporate Accounting," ZenTra Working Papers in Transnational Studies 08 / 2012, ZenTra - Center for Transnational Studies, revised Nov 2012.
• El Sood, Heba Abou, 2012. "Loan loss provisioning and income smoothing in US banks pre and post the financial crisis," International Review of Financial Analysis, Elsevier, vol. 25(C), pages 64-72.
• Zsuzsanna Ilona Kovács & István Deák, 2012. "Accounting – Profession vs. Science," Public Finance Quarterly, State Audit Office of Hungary, vol. 57(4), pages 426-436.
• Jenõ Beke & Mónika Tiszberger, 2012. "International Accounting Standardisation in Hungarian Practice," Public Finance Quarterly, State Audit Office of Hungary, vol. 57(4), pages 412-425.
• Hajnalka Ván, 2012. "Environmental Accounting – A New Challenge for the Accounting System," Public Finance Quarterly, State Audit Office of Hungary, vol. 57(4), pages 437-452.
• David Procházka, 2012. "Financial Conditions and Transparency of the Czech Professional Football Clubs," Prague Economic Papers, University of Economics, Prague, vol. 2012(4), pages 504-521.
• Mohammad I Azim, 2012. "Corporate governance mechanisms and their impact on company performance: A structural equation model analysis," Australian Journal of Management, Australian School of Business, vol. 37(3), pages 481-505, December.
• Collins C. Ngwakwe, 2012. "Economic Benefit Assignment in Environmental Cost Allocation: Toward a Suggestion Model," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 10(3 (Fall)), pages 283-299.
• Magdalena MIHAI & Cristian DRAGAN & Valeriu BRABETE & Adriana IOTA, 2012. "Considerations concerning the influence of foreign trade activities on getting financial and accounting information," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, vol. 1(14), pages 74-78, December.
• Mihaela IONASCU, 2012. "Fair Value Measurements and Earnings Forecasts Accuracy: Evidence for Romanian Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(4), pages 532-544, December.
• Adriana - Sofia DUMITRESCU, 2012. "Intangible Assets: Are These Resources Sufficiently Visible and Properly Controlled?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(4), pages 545-563, December.
• Gholamreza ZANDI & Alireza SHAHABI, 2012. "The Impact of Direct Benefits of Control on the Price Informative Value of Voluntary Information Disclosure: An Empirical Study of the Iranian Public Listed Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(4), pages 564-586, December.
• Bonaci Carmen Giorgiana & Mustata Razvan V. & Matis Dumitru, 2012. "Accounting Standard Setting In The International Arena: Update On The Convergence Project," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 866-872, July.
• Muller Victor-Octavian, 2012. "Value Relevance Of Group Financial Statements Based On Entity Versus Parent Company Theory: Evidence From The Largest Three European Capital Markets," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 949-955, July.
• Balaciu Diana & Bogdan Victoria, 2012. "Moralities And Ethics. The Paradox Of The Parable Of The Unjust Steward And The Paradox Of Creative Accounting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 853-859, July.
• Baltariu Carmen-Alexandra & Cirstea Andreea, 2012. "European Harmonization Of Consolidated Financial Statements Regulations?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 860-865, July.
• Popa Dorina & Bogdan Victoria & Balaciu Diana, 2012. "Aspects Of Company Performance Analysis Based On Relevant Financial Information And Nonfinancial Information," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 956-961, July.
• Mare Codruta & Dragos Cristian & Popa Irimie Emil & Span Georgeta Ancuta, 2012. "A Statistical Approach Of Perceptions Of Master Accountancy Graduates Concerning Early Career Experiences," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 944-948, July.
• Dragu Ioana-Maria & Tiron-Tudor Adriana, 2012. "The Impact Of The Business And Organizational Size Of A Company Along With Gri And Csr Adoption On Integrating Sustainability Reporting Practices," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 916-920, July.
• Toman Cristina, 2012. "Global Financial Crisis – An Accounting Literature Review And Overview," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 966-971, July.
• Span Georgeta Ancuta & Popa Irimie Emil & Mare Codruta & Dragos Cristina, 2012. "Is Gratuitousness A Reason For Joining An Educational Master Programme In Audit? Survey Evidence Using Statistical Methods," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 962-965, July.
• gazzola patrizia, 2012. "Social Performance Enhances Financial Performance. Benefits From Csr," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 112-121, July.
• Breban Ludovica & Achim Monica Violeta & Borlea Nicolae Sorin & Bochis Leonica, 2012. "Accounting On The Particularities That Concession Agricultural Units," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 873-879, July.
• Vladu Alina Beattrice & Cuzdriorean Dan Dacian, 2012. "Creative Disclosure: An Experimental Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 978-984, July.
• Cuzdriorean Dan Dacian & Albu Catalin Nicolae & Albu Nadia, 2012. "The Relationship Between Accounting And Taxation - The Romanian Accounting Environment," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 894-900, July.
• Vladu Alina Beattrice & Matis Dumitru, 2012. "Importance And Vulnerability Of True And Fair View In The Romanian Accounting Environment -Case Study," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 972-977, July.
• Burja Vasile & Rus Luminita, 2012. "Financial Balance And Loans Of The Shareholders To The Company," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 880-885, July.
• Staszkiewicz, Piotr W., 2012. "Veryfication of the disclosure lemma for Polish broker-dealer market," MPRA Paper 44210, University Library of Munich, Germany.
• Paşcu, Ana-Maria, 2012. "Guvernanţa Corporativă Şi Profesia Contabilă: Responsabilitate Şi Competenţă Profesională
  [Corporate Governance And Accounting Profession: Responsibility And Professional Competence]," MPRA Paper 43263, University Library of Munich, Germany.
• BADOI Mariana & BRINZA Diana, 2012. "Legal Considerations Regarding The Introduction And Implement Of The Proposed `Financial Transaction Tax` On Pension Funds. Impact On Transaction Costs," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 0(1), pages 75-81.
• Yusuke Takasu & Makoto Nakano, 2012. "What Do Smoothed Earnings Tell Us about the Future?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 1-32, December.
• Kentaro Koga & Satomi Uchino, 2012. "Bank-Firm Relationships and Security Analyst Activities: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 49-73, December.
• Koji Ota, 2012. "Information Content of Analysts' Stock Ratings and Earnings Forecasts in the Presence of Management Earnings Forecasts," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 87-116, December.
• Noriyuki Tsunogaya & Parmod Chand, 2012. "The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 117-137, December.
• Masaki Kusano, 2012. "Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 2, pages 139-152, December.
• Sabina Rokita & Adriana Kaszuba-Perz, 2012. "Determinants Of Construction For An Information System Supporting Innovation Management," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 8(4), pages 53-63, February.
• Lenghel Dorin Radu, 2012. "Some Considerations Over The Internal Control In The Context Of Current Accountancy Regulations," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 688-693, December.
• Miculescu Corina & Miculescu Marius Nicolae, 2012. "Quality Of Accounting Information To Optimize The Decisional Process," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 694-699, December.
• Toman Cristina, 2012. "The Impact Of Great Depression On The American Accounting Practice," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 726-730, December.
• Danciu Radu & Deac Marius, 2012. "Changes Caused By Computerization In Accounting Management," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 655-661, December.
• Tatiana Danescu & Dogar Cristian, 2012. "Management Accounting In European Social Fund Financed Projects In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 662-667, December.
• Hada Teodor & Szora Tamas Atila, 2012. "Some Apects Regarding The Consolidated Financial Statements," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 675-680, December.
• Popa Dorina & Kiss Melinda & Sziki Klara, 2012. "Contemporary Approaches Of Company Performance Analysis Based On Relevant Financial Information," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 708-715, December.
• Domergue, M. (éd.) & Couderc, J.P. (éd.) & Rivière-Giordano, G. (éd.) & Maurel, C. (éd.), 2012. "Dynamiques des entreprises agroalimentaires (EAA) du Languedoc-Roussillon : évolutions 1998-2010," Research serial MOISA, UMR MOISA : Marchés, Organisations, Institutions et Stratégies d'Acteurs : CIHEAM-IAMM, CIRAD, INRA, Montpellier SupAgro - Montpellier, France, number 201208, December.
• Melania Elena Miculeac, 2012. "Management And Analysis Of Financial Added Value Based On Economic Principles," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(40), pages 118-127.
• Maria Sandu, 2012. "The Accountant And Fiscal Point Of Viev Concerning Some Of The Tva Paying Persons Obligations," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(40), pages 205-214.
• Ion Anghel & Raluca Florentina Cretu, 2012. "Estimation Of The Capitalization Rate In Real Estate Property Analysis And Appraisal," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 5-14.
• Raluca Florentina Cretu & Ion Anghel, 2012. "Evaluation Of The Real Estate Properties - Novelties Within The Cost Approach Method Of Assets," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 15-22.
• Iuliana Mariana IONESCU & Bogdan Stefan IONESCU & Florin MIHAI, 2012. "Improving The Learning Methodology For The Higher Accounting Education In Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 31-48.
• Marian Taicu, 2012. "Information On The Cost And Managerial Decisions In The Companies In The Baking Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 49-54.
• Marioara Avram & Serju Dumitrescu & Alexandru Avram, 2012. "The Protection And The Access To The Financial Information From The Perspective Of The Financial Control," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 55-64.
• Ion Ionescu, 2012. "The Costs And The Management Of The Firm," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 111-120.
• Veronel Avram & Mihaela Dutescu, 2012. "Considerations Upon Sampling In The Field Of Financial Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 121-128.
• Anca Antoaneta Varzaru, 2012. "An Operational Model To Analyze The Evolution Of Wage Bill For Smes In Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 129-136.
• Bogdan Ravas, 2012. "The Advantages Of Treating Indirect Costs By The Abc Method Also In The Tourism Units," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 137-142.
• Niculina Rosu-Hamzescu, 2012. "Aspects Of The International Financial Reporting Standards And The Ias Governing In Global Context," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 143-150.
• Bogdan Ravas, 2012. "Preparing The Implementation Of The Abc System In The Tourismunits," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 167-174.
• Liliana Puican & Greti Daniela Togoe, 2012. "Annual Financial Statements - Instrument Used In The Management Of Economic Entities," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 175-180.
• Mihaela – Andreea Nastasie, 2012. "Considerations On The Pay System And Social Security In Spain," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 181-186.
• Mihaela Popa, 2012. "Accounting Policies And Options Regarding Tangible Assets' Evaluations," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 191-196.
• Cristiana Bogdanoiu, 2012. "Calculation Methods Used In The Dairy Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 197-203.
• Mihaela Popa, 2012. "Creative Accounting From True And Fair View To Fiscal Fraud," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 204-209.
• Constantin Camelia & Marian Gaman, 2012. "Case Study Cost Calculation In The Medical Dental Services Area," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 210-219.
• Oana Staiculescu & Angel-Cristian Staiculescu, 2012. "Providing Quality – A Key To Success," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 220-225.
• Cristiana Bogdanoiu, 2012. "Conceptual And Legal Framework For The Organization Of Management Accounting And Cost Calculation In Industry Of Manufacturing Dairy Products," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 231-238.
• Marian Taicu, 2012. "Considerations On The Organization Of The Management Accounting System In Bakery Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 239-244.
• Marioara Avram & Greti Daniela Togoe, 2012. "Professional Accountants’ Ethics In The Context Of Corporate Governance," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(40), pages 245-250.
• Niculina Rosu-Hamzescu, 2012. "Aspects Of The International Financial Reporting Standards And The Ias Governing In Global Context," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(40), pages 75-82.
• Andra Cornean & Ioana Bufan, 2012. "Evolution In Time Of An Economic Entity’S Performance," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(40), pages 112-115.
• Adrian Lupaºc & Ioana Lupaºc & Cristina Gabriela Zamfir, 2012. "Impact of Intelligent Modern Technologies in Business," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 580-585, May.
• Trandafir Raluca Andreea & Truicã Luiza Denisa & Spãtariu Elena Cerasela, 2012. "The Performance Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 697-700, May.
• Ionel Bostan & Alin Emanuel Artene, 2012. "Business Benefits, Social Responsibility and Sustainable Development in SME Trough Implementing and Combining ISO 14000 with ISO 26000," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 819-822, May.
• Gãdãu Liana, 2012. "The New Approach of Qualitative Characteristics of Accounting Information in Financial Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1423-1427, May.
• Iancu Octavian Ionescu, 2012. "Professional Judgement and Risk Propensity in Financial Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1493-1496, May.
• Lenghel Radu Dorin, 2012. "Some Accountancy Considerations Over the Cession of Claims," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1497-1501, May.
• Lenghel Radu Dorin, 2012. "Some Considerations Over the Simplification of Costs Calculation for Small and Medium-Size Entities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1502-1507, May.
• Petroianu Grazia – Oana, 2012. "The Role of Accounting Information in the Decision Making Process," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1594-1598, May.
• Popescu Luigi & Rãdulescu Magdalena, 2012. "Fiscal Fraud and the Underground Economy in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1611-1616, May.
• Pravãþ Ionela-Cristina, 2012. "Discounting and Lumping – Financing Methods for External Commerce Operations in the Current Context of Worldwide Economic Crisis. Accounting Treatment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1617-1621, May.
• Pravãþ Ionela-Cristina, 2012. "News on Accounting and Tax Treatment Related to the Activity of Intracommunitarian Goods Transport," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1622-1626, May.
• Radu Florin & Gîju George Ciprian & Barbu Costel, 2012. "Intellectual Capital Reporting – Advantages, Disadvantages and Usability’s Related to the Traditional Accounting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1627-1633, May.
• Solomon Daniela Cristina, 2012. "Features of Commercial Operating Risk Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1683-1685, May.
• Mihaela Stet, 2012. "Tax and Accounting Issues in Supply Chain," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1707-1711, May.
• Tofãnicã Ramona-Ionela, 2012. "The Evolution of Non-Performing Credits in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1712-1716, May.
• Ungureanu Mihaela, 2012. "The Role of Social Balance Sheet in a Modern Accountancy," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1723-1726, May.
• Ungureanu Mihaela, 2012. "Integrating Sustainability into the Firm Accounting through the Environmental Balance Sheet," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1727-1731, May.
• Oksana Makarova, 2012. "Organization of Small Business Accounting," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 8-12, December.
• Volodymyr Metelytsia, 2012. "Physiocratic Aspects of Accountancy Profession Development in Agricultural Sector," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 13-17, December.
• Alla Pohosova & Olena Yarmolyuk, 2012. "Methods of Cost Accounting and Production Costs Calculation: Merits and Demerits," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 18-20, December.
• Olesya Romanenko, 2012. "Methodological Provisions for Analysis of Business Intangible Assets Use," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 21-24, December.
• Iryna Sadovska, 2012. "Role of Institutional Theory in Management Accounting Methodological Basis Formation," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 25-29, December.
• Ella Sysak & Volodymyr Slobodian, 2012. "Influence of Land Lease Contract Registration on Agricultural Company Accounting and Taxation," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 30-34, December.
• Căpuşneanu, Sorinel/I & Boca (Rakos), Ileana Sorina & Barbu, Cristian Marian, 2012. "Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive," MPRA Paper 45948, University Library of Munich, Germany.
• Ion IONESCU & Daniel GOAGÄ‚RÄ‚ & Oana STÄ‚ICULESCU, 2012. "Possibilities Of Cost Optimization In Public Passenger Transportation For R.A.T. Craiova," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 7(2(20)/ Su), pages 123-130.
• Floarea GEORGESCU, 2012. "The Active Management Of The Company’S Treasury, A Solution For Avoiding The Crisis Situations," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 7(3(21)/ Fa), pages 209-227.
• Alin Emanuel ARTENE & Aura Emanuela DOMIL & Craciun SABAU, 2012. "Environmental management accounting and the opportunity cost of environment management systems," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 715-718, May.
• Libuše Šoljaková, 2012. "Strategic Management Accounting Development during Last 30 Years," European Financial and Accounting Journal, University of Economics, Prague, vol. 2012(2), pages 24-35.
• Zbyněk Halíř, 2012. "Different Perspectives on Business Performance and Impact on Performance System Design," European Financial and Accounting Journal, University of Economics, Prague, vol. 2012(2), pages 56-81.
• Hana Vomáčková, 2012. "Changes in Accounting Solutions for Transformations of Business Companies and Cooperatives since the Beginning of 2012," European Financial and Accounting Journal, University of Economics, Prague, vol. 2012(3), pages 33-62.
• Marie Zelenková, 2012. "Items Reported in Individual Financial Statements Differently in Comparison of Consolidated Financial Statements," Český finanční a účetní časopis, University of Economics, Prague, vol. 2012(2), pages 36-54.
• Michal Bobek, 2012. "Provisions according to ČÚS and IAS/IFRS including Empirical Study of Disclosure," Český finanční a účetní časopis, University of Economics, Prague, vol. 2012(2), pages 66-92.
• Jana Skálová, 2012. "Equity during Transformations of Businesses and its Accounting Entry," Český finanční a účetní časopis, University of Economics, Prague, vol. 2012(1), pages 6-19.
• Hana Vomáčková, 2012. "The Development of Accounting Solutions for Transformations of Business Companies and Cooperatives over the Last Twenty Years," Český finanční a účetní časopis, University of Economics, Prague, vol. 2012(1), pages 33-51.
• Vladimír Zelenka, 2012. "Typology of Concepts of Consolidated Financial Statements," Český finanční a účetní časopis, University of Economics, Prague, vol. 2012(1), pages 52-63.
• Libuše Müllerová, 2012. "Mistakes of Users of Audited Financial Statements," Český finanční a účetní časopis, University of Economics, Prague, vol. 2012(4), pages 32-42.
• Vladimír Zelenka, 2012. "Conception of Cash Flow Statement on the Consolidated Basis," Český finanční a účetní časopis, University of Economics, Prague, vol. 2012(4), pages 60-70.
• Libuše Šoljaková, 2012. "Current requirements on professional competences of controllers in the Czech Republic," Český finanční a účetní časopis, University of Economics, Prague, vol. 2012(4), pages 132-140.
• Jana Skálová, 2012. "Deferred Tax Arising from Mergers and Divisions," Český finanční a účetní časopis, University of Economics, Prague, vol. 2012(3), pages 28-41.
• Marcela Žárová, 2012. "Accounting and Reporting Regulation of Micro-entities," Český finanční a účetní časopis, University of Economics, Prague, vol. 2012(3), pages 42-51.
• Jana Hinke & Milan Hrdý, 2012. "The Information Ability of the Accounting Statements of the Small and Medium Enterprises in the Czech Republic and the Possibility of their Improvement with the Help of the Questionnaire Research," Český finanční a účetní časopis, University of Economics, Prague, vol. 2012(3), pages 71-80.
• Daniela Kynclová, 2012. "Method of Converting Accounting Data for Tax Purposes in Relation to Long-term Tangible Property," Český finanční a účetní časopis, University of Economics, Prague, vol. 2012(3), pages 81-92.
• Jana Fibírová & Bohumil Král, 2012. "The Impact of Crisis on Capacity Utilization Information in Company Efficiency Management," Český finanční a účetní časopis, University of Economics, Prague, vol. 2012(3), pages 120-131.
• Hecker, Renate & Wild, Andreas, 2012. "The market effects of the German two-tier enforcement of financial reporting," Tübinger Diskussionsbeiträge 334, University of Tübingen, School of Business and Economics.
• Iuliana Cenar, 2012. "Accounting Policies and Estimates in Municipalities between Norms and Reality," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(1), pages 49-60.
• Mariana Man & Maria Măcriș, 2012. "The Finance Perspective of the Health Systems in the E.U. Countries," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(1), pages 181-192.
• Melania Elena Miculeac, 2012. "Analysis and Accounting of Total Cash Flow," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(1), pages 205-216.
• Mirela Monea & Melania Elena Miculeac, 2012. "Correlated Analysis of Client-Credit Cost with the One of Supplier - Credit Cost," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(1), pages 217-224.
• Nicoleta Rădneanțu, 2012. "Evolution of Intangible Assets – Case Study Knowledge – Based Companies vs. Organizations Top 100 Issuers After Capitalization," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 12(1), pages 266-273.
• Cristina Aurora BUNEA-BONTAS, 2012. "Theoretical And Practical Considerations Regarding The Cost Calculation Using Direct Costing," Management Strategies Journal, Constantin Brancoveanu University, vol. 18(4), pages 35-39.
• Vighneswara Swamy & Vijayalakshmi, 2012. "Fair value accounting in banking - issues in convergence to IFRS," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(3), pages 270-280.
  • Swamy, Vighneswara, 2010. "Fair value accounting in banking - Issues in convergence to IFRS," MPRA Paper 40881, University Library of Munich, Germany.
  • Swamy, Vighneswara & S, Vijayalakshmi, 2012. "Fair Value Accounting in Banking – Issues in Convergence to IFRS," MPRA Paper 47514, University Library of Munich, Germany.
• Dejan Malinić & Vlade Milićević, 2012. "The Financial And Structural Capabilities Of Key Infrastructure Sectors In Serbia," Economic Annals, Faculty of Economics, University of Belgrade, vol. 57(195), pages 7-42, October -.
• Bojan Đorđević & Mira Đorđević & Dragiša Stanujkić, 2012. "Investor Relations On The Internet: Analysis Of Companies On The Serbian Stock Market," Economic Annals, Faculty of Economics, University of Belgrade, vol. 57(193), pages 113-136, April- Ju.
• Radu Florin, 2012. "Informational Systems Characteristics in the Context of Globalization," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 494-497, Decembre.
• Susmanschi Georgiana, 2012. "Human Resources Audit. Is It Significant in Evaluation of Management Performance?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 957-960, Decembre.
• Avram Veronel & Puican Liliana & Avram Marioara, 2012. "Financial Annual Statements – Source of Information for Determining the Company’s Financial Position and Performance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 982-986, Decembre.
• Baba Camelia Mirela, 2012. "Merger Strategies of Economic Entities: Fiscal and Accounting Consequences," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 987-992, Decembre.
• Barbu Costel & Niþoi (Barbu) Nicoleta, 2012. "Fiscal Convention in the Context of Globalization," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 993-996, Decembre.
• Costuleanu Carmen Luiza & Sandu Gabriela & Berheci (Grosu) Maria, 2012. "Actual Dimensions of International, European Union and Romanian Experience in the Use of Satellite Accounts," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1050-1054, Decembre.
• Dima Florin-Constantin, 2012. "Premises and Obstacles to International Accounting Convergence," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1064-1068, Decembre.
• Dragu Gabi Georgiana, 2012. "The Improvement of the Standardized System of Reporting to Suppliers in Order to Comply with the Stipulations of the Order Of the Ministry of Public Finances no. 1248 from 2012," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1069-1074, Decembre.
• Ducu Corina Maria, 2012. "The General Risks Arising from the Faulty Application of the Accounting Principles," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1094-1096, Decembre.
• Dumitrache Ani & Vãtãºoiu Cristian Ionel, 2012. "Effectiveness of Various Types of Analysis in Investment Decisions on the Stock Market: Fundamental Analysis and Technical Analysis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1114-1119, Decembre.
• Istrate Alina-Mariana, 2012. "The Responsibility for Producing and Validating Financial-Accounting Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1170-1174, Decembre.
• Istrate Alina-Mariana, 2012. "The Financial-Accounting Communication and Affiliated Informational Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1175-1180, Decembre.
• Lenghel Radu Dorin, 2012. "Considerations regarding the Settlement of Inventory Differences," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1187-1192, Decembre.
• Lenghel Radu Dorin, 2012. "Particularities of Cost Calculation in Services," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1193-1198, Decembre.
• Manea Marinela – Daniela, 2012. "The Recovery Term’s Contribution to the Identification of Value Losses from the Use of Fixed Assets. Opportunities and Limitations in the Implementation of the Mathematical Model within the European A," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1219-1224, Decembre.
• Mardiros Daniela-Neonila, 2012. "Budgetary Incomes and Expenses, Expression of the Public Sector's Dimension of the Emerging Economies Inside the European Union Area," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1234-1239, Decembre.
• Moisescu Florentina, 2012. "Licit Tax Evasion And Its Implications," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1250-1254, Decembre.
• Munteanu Petricã, 2012. "Creative Accounting between the Risk of Disloyal Information and the Assurance of Fidelity in Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1264-1268, Decembre.
• Nistor Ion, 2012. "Initial Recognition of Tangible Assets," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1269-1272, Decembre.
• Ni?oi (Barbu) Nicoleta & Barbu Costel, 2012. "Accounting History – the Mirror of Dynamic Economic and Social Development," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1273-1276, Decembre.
• Oncioiu Ionica & Nenciu Daniela-Simona, 2012. "An Approach for Convergence Regarding the Fair Value Concept versus Fair Market Value," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1277-1282, Decembre.
• Petre Mihaela – Cosmina & Petroianu Grazia - Oana, 2012. "Cost Information – an Objective Necessity in Optimizing Decision Making," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1288-1291, Decembre.
• Petrescu (Neacºu) Claudia-Maria, 2012. "Accounting Considerations of Companies Distressed. Specific Theory and Practices," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1292-1295, Decembre.
• Radu Florin, 2012. "Impact of XBRL on Financial Reporting in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1337-1340, Decembre.
• ªerban Claudiu & Pãtruþescu Monica & Armãºelu Sabin, 2012. "Methods and Options for Recognizing and Measuring Liabilities," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1363-1366, Decembre.
• ªerban Claudiu & Simion Dalia & Pãtruþescu Monica, 2012. "Accounting Information in Analisys of Economic Activity and Decision Making System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1367-1371, Decembre.
• Tãnase Gabriela Lidia, 2012. "Budget – Sustainable Development Tool and Instrument in the Fight of Economic Entities Against Economic Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1377-1381, Decembre.
• Tofãnicã Ramona-Ionela & Horomnea Emil, 2012. "Applying IFRS in Romanian Banking System - Limitations and Challenge," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1385-1390, Decembre.
• Tenovici Cristina Otilia & Ducu Corina Maria, 2012. "Accounting Risks Impact on Accurate Image," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1391-1393, Decembre.
• Ungureanu Mihaela, 2012. "Accounting Integration in Corporate Governance System – Factor to Attract Investments," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1398-1403, Decembre.
• Ungureanu Mihaela, 2012. "Information Assurance Due to IFRS Adoption," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1404-1408, Decembre.
• Erkki K. Laitinen, 2012. "Profitability, Growth, and Different Flow Ratio Concepts: Implications for Failing Firms," Review of Economics & Finance, Better Advances Press, Canada, vol. 2, pages 112-130, November.
• Bogachevsky, George, 2012. "Ownership and Control of Foreign Direct Investments in Limited Partnerships," MPRA Paper 49105, University Library of Munich, Germany.
• Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012. "Accounting for Income Taxes: Primer, Extant Research, and Future Directions," Foundations and Trends(R) in Finance, now publishers, vol. 7(1–2), pages 1-157, December.
• Ryan, Stephen G., 2012. "Financial Reporting for Financial Instruments," Foundations and Trends(R) in Accounting, now publishers, vol. 6(3–4), pages 187-354, December.
• Blouin, Jennifer, 2012. "Taxation of Multinational Corporations," Foundations and Trends(R) in Accounting, now publishers, vol. 6(1), pages 1-64, April.
• Ewert, Ralf & Wagenhofer, Alfred, 2012. "Earnings Management, Conservatism, and Earnings Quality," Foundations and Trends(R) in Accounting, now publishers, vol. 6(2), pages 65-186, December.
• Glover, Jonathan, 2012. "Explicit and Implicit Incentives for Multiple Agents," Foundations and Trends(R) in Accounting, now publishers, vol. 7(1), pages 1-71, December.
• Mirela Camelia Baba, 2012. "Advantages Of Implementing Environmental Accounting Within An Economic Entity," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 19-24, November.
• Mihaela Ungureanu, 2012. "The Accounting System In Poland – Polski System Rachunkowości," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 32-40, November.
• Alin Emanuel Artene & Aura Emanuela Domil, 2012. "Relevance Of The Accounting Information For The Mergers And Acquisitions In Romania," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 70-75, November.
• Lucian Cernusca, 2012. "National And International Regarding The Accounting Policies For The Fixed Assets," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 109-114, November.
• Corina Miculescu, 2012. "Directions For Improvement Of Managerial Accounting Economic Entities In Romania, In The Current Economic Context," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 115-120, November.
• Ioana Bufan & Andra Cornean, 2012. "Case Study Regarding The Assistance Of An Auditor To A Stock Count," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 126-133, November.
• Dima Florin-Constantin, 2012. "Creative Accounting Through The Policies And Accounting Options," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 180-184, November.
• Cristina-Ionela Fădur & Marilena Mironiuc, 2012. "The Paradox Of Goodwill: Why Do We Pay More Than The Fair Value? Study On Romanian Companies," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 213-220, November.
• Lucian Ioan Sabău, 2012. "Empirical Study Concerning The Views On The Format Of Cash Flow Statements," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 293-300, November.
• Buşan Gabriela & Ciurlău Loredana, 2012. "The Use Of Calculation Of Costs For Activities To Improve Cost Management And Profitability," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 312-316, November.
• Claudia Isac & Alin Isac, 2012. "Structural Relations Of Financial Statements And The Instruments Of Financial Management," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 317-320, November.
• Dima Florin Constantin & Ducu Corina, 2012. "Recognition And Assessment In Accountancy," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 346-351, November.
• Alina – Mariana Istrate, 2012. "Accounting Truth In A Society Guided By Interests," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 366-371, November.
• Marius–Nicolae Miculescu, 2012. "Managerial Decisions Taken On Public Health Entities May Be Based On Information Draw From The Income Statement," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 417-422, November.
• Dorel Mates & Mihai Seucea & Alin Dumitrescu & Laura-Adriana Alionescu & Marian Socoliuc & Veronica Grosu, 2012. "Controlling And Improvement Of Performance Efficiency Within Industrial Organizations. The Company’S Market-Based Scorecard," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 450-456, November.
• Dorel Mates & Mihai Seucea & Alin Dumitrescu & Laura-Adriana Alionescu & Marian Socoliuc & Veronica Grosu, 2012. "Instruments For The Improvement Of Cash Flow And For The Rationalization Of Short-Term Financial Investment Applied By Multinational Companies," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 457-460, November.
• Daniela Marioara Popovici, 2012. "Execution, Internal Monitoring, Budget Valuation And Financial Control – Elements Of Dministration Of Legal Persons Without Patrimonial Purpose," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 520-526, November.
• Maria Moraru & Franca Dumitru, 2012. "Comparative Study Regarding The Accounting System In Romania, France, Great Britain And Usa," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 533-541, November.
• Ion Croitoru & George Calota, 2012. "The Importance of Financial Accounting Information in the Internal Audit," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3-4), pages 65-70, September.
• Adriana-Mihaela Gornea & Radu-Daniel Loghin, 2012. "Green Accounting from a Budget Perspective," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3-4), pages 71-78, September.
• Gheorghe V. Lepadatu, 2012. "The Assets Accounting – Support of the Lending Process Analysis," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3-4), pages 85-97, September.
• Mihaela Daniela Vladu, 2012. "Management Aspects of Budgeting Costs in the Modern Enterprises," Knowledge Horizons - Economics, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 4(3-4), pages 105-109, September.
• Zsuzsanna Tóth, 2012. "The Current Role of Accounting Information Systems," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 8(01), pages 91-95.
• Bettina Hódi Hernádi, 2012. "Green Accounting for Corporate Sustainability," Theory Methodology Practice (TMP), Faculty of Economics, University of Miskolc, vol. 8(02), pages 23-30.
• Jesse Edgerton, 2012. "Investment, accounting, and the salience of the corporate income tax," Working Papers 1230, Oxford University Centre for Business Taxation.
• O. Volkova., 2012. "From Craft to Institution: Accounting in Italy from the Middle Ages to the Early Modern Period," VOPROSY ECONOMIKI, N.P. Redaktsiya zhurnala "Voprosy Economiki", vol. 11.
• Tatsushi Yamamoto & Hideaki Kato, 2012. "Earnings Management and Stock Price Behavior around IPOs," Discussion Papers in Economics and Business 12-12, Osaka University, Graduate School of Economics and Osaka School of International Public Policy (OSIPP).
• Carmen Mihaela Boteanu & Petrescu Marius, 2012. "A Brief History of the Balanced Scorecard: Tradition and Modernity," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 412-416, May.
• Condrea Elena, 2012. "The Matrix of Romania’s Underground Economy. Working without Legal Documents," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 467-472, May.
• Condrea Elena, 2012. "Particularities of the Romanian Money Laundering Phenomenon," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 473-478, May.
• Uzi Yaari & Andrei Nikiforov & Emel Kahya & Yochanan Shachmurove, 2012. "Consistent Valuation Cash Flow," PIER Working Paper Archive 12-009, Penn Institute for Economic Research, Department of Economics, University of Pennsylvania.
• Irina Dietrich, 2012. "Öffentliche Unternehmen in Deutschland : eine Analyse von Mikrodaten der amtlichen Statistik," Potsdamer Schriften zu Statistik und Wirtschaft 03, Universität Potsdam, Wirtschafts- und Sozialwissenschaftliche Fakultät.
• Christian Calmès & Denis Cormier & Francois Éric Racicot & Raymond Théoret, 2012. "Firms' Accruals and Tobin’s q," RePAd Working Paper Series UQO-DSA-wp032012, Département des sciences administratives, UQO.
• Piotr, Staszkiewicz, 2012. "Model for reputational risk for subsidiaries of non-public group with reciprocal shareholding," MPRA Paper 35812, University Library of Munich, Germany.
• Greco, Giulio, 2012. "Ownership structures, corporate governance and earnings management in the European Oil Industry," MPRA Paper 37198, University Library of Munich, Germany.
• Yim, Andrew & Schröder, David, 2012. "Industry Effects on Firm and Segment Profitability Forecasting: Do Aggregation and Diversity Matter?," MPRA Paper 39190, University Library of Munich, Germany.
• Goagara, Daniel & Vasilescu, Laura & Nitu, Cornelia, 2012. "National and international exigencies on increasing the quality of accounting information generated by evaluation by comparison," MPRA Paper 39332, University Library of Munich, Germany.
• Ojo, Marianne, 2012. "The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation," MPRA Paper 39348, University Library of Munich, Germany.
• Ming Dong & David Hirshleifer & Siew Hong Teoh, 2012. "Overvalued Equity and Financing Decisions," Review of Financial Studies, Society for Financial Studies, vol. 25(12), pages 3645-3683.
  • Dong, Ming & Hirshleifer, David & Teoh, Siew Hong, 2012. "Overvalued equity and financing decisions," MPRA Paper 40221, University Library of Munich, Germany.
• Sinha, Pankaj & Sathiyanarayanan, Nataraj, 2012. "Valuation of 2G spectrum in India- A real option approach," MPRA Paper 40470, University Library of Munich, Germany.
• Man, Mariana & Boca (Rakos), Ileana Sorina & Căpuşneanu, Sorinel/I, 2012. "Abc method – guarantor of real costs in the mining extractive industry entities," MPRA Paper 40617, University Library of Munich, Germany, revised 03 Jul 2012.
• Constanta IACOB & Marian TAICU, 2012. "Managerial Accounting And Environmental Performance Of Bakery Companies," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 11(1), pages 16-24.
• Michail Th. PAPAILIAS, 2012. "Social, Economic And Accounting Summary Of The Greek Agricultural Sector 1950-2010: Central Greece Region," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 11(2), pages 90-101.
• Dirk J. Beze