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/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M41: Accounting

This topic is covered by the following reading lists:

Mondialisation

2019

Ozili, Peterson K, 2019. "Bank loan loss provisions, risk-taking and bank intangibles," MPRA Paper 90273, University Library of Munich, Germany.

2015

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.
Eva Angela Cruz Silbeto & JosÃ© Carlos del Toro RÃos, 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.
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).
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).
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.
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.
Trommetter, M., 2015. "Ressources naturelles et comptabilité des organisations," Working Papers 2015-08, Grenoble Applied Economics Laboratory (GAEL).
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).
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Kostyantyn Bezverkhiy, 2015. "Genesis and Development of Consolidated Financial Statements," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 8-13, March.
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.
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.
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.
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.
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.
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.
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. "Directorsâ€™ And Officersâ€™ Insurance And Opportunism In Accounting Choice," Accounting & Taxation, The Institute for Business and Finance Research, vol. 7(1), pages 51-65.
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.
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.
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. "Indiaâ€™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.
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.
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.
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.
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.
Traian-Ovidiu Calota, 2015. "Opinions on the impact of accounting policies on tourist entitiesâ€™ 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.
Traian-Ovidiu CalotÄƒ, 2015. "Considerations about Certain Specific Items of Accounting Informationâ€™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 â€“ Management Relationship," 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 â€“ 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 CalotÄƒ, 2015. "Considerations about certain specific items of accounting informationâ€™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.
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 CalotÄƒ, 2015. "Considerations about certain specific items of accounting informationâ€™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 CalotÄƒ & TÄƒnase Alin-Eliodor, 2015. "Lines of action for efficiency of tax and accounting informationâ€™s using in management of Romanian tourism," National Strategies Observer (NOS), Institute for World Economy, Romanian Academy, vol. 2.
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.
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.
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.
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.
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.
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.
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.
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(01).
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), pages 1-10.
Varga, Tibor & Nagyné Demeter, Dóra, 2015. "Szaktanácsadás Vagy Tanácsadás? - Egy Felmérés Eredményei," Acta Carolus Robertus, Karoly Robert University College, vol. 5(1), pages 1-10.
Visnyovszky, Gergely & Nagyné Demeter, Dóra, 2015. "A Gyógynövény Iparágra Építhető Falusi Turizmus Bükkszentkereszt Példáján," Acta Carolus Robertus, Karoly Robert University College, vol. 5(1), pages 1-10.
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), pages 1-10.
Varga, Tibor & Nagyné Demeter, Dóra, 2015. "Szaktanácsadás Vagy Tanácsadás? - Egy Felmérés Eredményei," Acta Carolus Robertus, Karoly Robert University College, vol. 5(1), pages 1-10.
Visnyovszky, Gergely & Nagyné Demeter, Dóra, 2015. "A Gyógynövény Iparágra Építhető Falusi Turizmus Bükkszentkereszt Példáján," Acta Carolus Robertus, Karoly Robert University College, vol. 5(1), pages 1-10.
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), pages 1-10.
Nagyné Demeter, Dóra & Kakuk, Szidónia, 2015. "A Falusi Turizmus Fejlesztési Lehetőségei A Jászberényi Kistérségben," Acta Carolus Robertus, Karoly Robert University College, vol. 5(2), pages 1-11.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Becker , Sebastian, 2015. "When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment," HEC Research Papers Series 1035, HEC Paris.
Larmande , Francois & Belze , Loïc & Schneider , Lorenz, 2015. "Pricing Model Management: Evidence from Employee Stock Option (Un)Fair Valuation," HEC Research Papers Series 1103, HEC Paris.
Becker , Sebastian D & Mahlendorf , Matthias D & Schäffer , Utz & Thaten , Mario, 2015. "Budgeting in Times of Economic Crisis," HEC Research Papers Series 1122, HEC Paris.
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.
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.
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.
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.
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.
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.
OFILEANU Dimi, 2015. "Target Costing Functions," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 67(5), pages 90-103, September.
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).
Francis, Bill & Hasan, Iftekhar & Li, Lingxiang, 2015. "Evidence for the existence of downward real earnings management," Research Discussion Papers 13/2015, Bank of Finland.
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.
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," CESifo Working Paper Series 5661, CESifo Group Munich.
- 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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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).
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).
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).
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.
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.
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.
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.
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.
Peter Friedrich, 2015. "Determining Social Capital By Social Accounting," Oeconomia Copernicana, Institute of Economic Research, vol. 6(1), pages 47-73, March.
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.
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.
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.
Marta Mazurowska, 2015. "Dylematy rachunkowosci zabezpieczen," Working Papers 79/2015, Institute of Economic Research, revised Apr 2015.
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.
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.
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.
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.
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.
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.
Rute Gonçalves & Patrícia Lopes, 2015. "Value-Relevance of Biological Assets under IFRS," FEP Working Papers 556, Universidade do Porto, Faculdade de Economia do Porto.
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.
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.
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.
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.
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.
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.
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.
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.
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).
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.
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.
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.
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.
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.
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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Shan, Yuan George, 2015. "Value relevance, earnings management and corporate governance in China," Emerging Markets Review, Elsevier, vol. 23(C), pages 186-207.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Koh, Ping-Sheng & Reeb, David M., 2015. "Missing R&D," Journal of Accounting and Economics, Elsevier, vol. 60(1), pages 73-94.
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.
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.
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.
Billings, Mary Brooke & Jennings, Robert & Lev, Baruch, 2015. "On guidance and volatility," Journal of Accounting and Economics, Elsevier, vol. 60(2), pages 161-180.
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.
Tian, Shaonan & Yu, Yan & Guo, Hui, 2015. "Variable selection and corporate bankruptcy forecasts," Journal of Banking & Finance, Elsevier, vol. 52(C), pages 89-100.
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.
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.
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.
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.
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.
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.
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.
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.
Ball, Ray & Gerakos, Joseph & Linnainmaa, Juhani T. & Nikolaev, Valeri V., 2015. "Deflating profitability," Journal of Financial Economics, Elsevier, vol. 117(2), pages 225-248.
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.
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.
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.
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.
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.
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.
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.
Duong, Lien & Evans, John, 2015. "CFO compensation: Evidence from Australia," Pacific-Basin Finance Journal, Elsevier, vol. 35(PA), pages 425-443.
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.
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.
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.
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.
Marica Javorovic, 2015. "Novi Zakon O Računovodstvu – Usporedni I Kritički Prikaz," Effectus - Working Paper Series 0003, Effectus - University College for Law and Finance.
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.
Brian M. Burnett & Elizabeth A. Gordon & Bjorn N. Jorgensen & Cheryl L. Linthicum, 2015. "Earnings Quality: Evidence from Canadian Firms' Choice between IFRS and U.S. GAAP," Accounting Perspectives, John Wiley & Sons, vol. 14(3), pages 212-249, September.
- 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.
Guillaume Plantin & Jean Tirole, 2018. "Marking to Market versus Taking to Market," American Economic Review, American Economic Association, vol. 108(8), pages 2246-2276, August.
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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.
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.
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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.
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.
David Hay, 2015. "The frontiers of auditing research," Meditari Accountancy Research, Emerald Group Publishing, vol. 23(2), pages 158-174, August.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Kathrin Jordan, 2015. "Relevance of risk information for depositorsâ€™ judgment and decision-making," Journal of Economic and Financial Studies (JEFS), LAR Center Press, vol. 3(3), pages 15-28, June.
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.
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.
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.
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.
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.
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, 2015. "Dividends and Foreign Performance Signaling," Post-Print hal-01667402, HAL.
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".
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".
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".
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".
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.
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.
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.
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.
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.
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.
Demmer, Matthias, 2015. "Improving profitability forecasts with information on earnings quality," Discussion Papers 2015/16, Free University Berlin, School of Business & 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.
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.
Iacob, Constanta & Constantin, Camelia, 2015. "Budget - a perfect tool for performance evaluation health system?," MPRA Paper 61452, University Library of Munich, Germany.
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.
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.
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.
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.
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.
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.
Perederiy, Volodymyr, 2015. "Endogenous derivation and forecast of lifetime PDs," MPRA Paper 65679, University Library of Munich, Germany.
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.
Baloch, Muhammad Saad, 2015. "Does The Accrual Anomaly Exists In Stock Market? Evidence From Pakistan," MPRA Paper 67618, University Library of Munich, Germany.
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.
Toms, Steven, 2015. "Fraud and Financial Scandals: A Historical Analysis of Opportunity and Impediment," MPRA Paper 68255, University Library of Munich, Germany.
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.
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.
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.
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.
Ozili, Peterson K, 2015. "Forensic Accounting and Fraud: A Review of Literature and Policy Implications," MPRA Paper 77236, University Library of Munich, Germany.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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).
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.
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.
Sommerer, Jan, 2015. "Anforderungen an ein wirkungsorientiertes Personalcontrolling," Zeitschrift für interdisziplinäre ökonomische Forschung, Allensbach Hochschule, issue 2, pages 69-71, Dezember.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Tereza Miková, 2015. "Do IFRS Decrease Earnings Manipulation in European countries?," Proceedings of International Academic Conferences 2805070, International Institute of Social and Economic Sciences.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Mouhcine Tallaki & Enrico Bracci & Monia Castellini, 2015. "Accounting learning preferences: the role of visualisation," Working Papers 2015094, University of Ferrara, Department of Economics.
Vladimir Chaya, 2015. "The system of analytical triggers in anti-crisis management," Working Papers 0019, Moscow State University, Faculty of Economics.
Mincho Minev, 2015. "Integrated Model For The Initial Measurement Of Assets Created In Enterprises," Izvestiya, Varna University of Economics, issue 3, pages 93-103.
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.
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.
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.
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.
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.
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.
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.
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 - Leibniz Information Centre for Economics, pages 3-14.

2014

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.
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.
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.
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.
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.
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.
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.
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.
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.
Mustafa ZİNCİRKIRAN & Hidayet TİFTİK, 2014. "Work–Family Conflicts of Practitioners of Accountancy: Practice of Diyarbakir," Sosyoekonomi Journal, Sosyoekonomi Society, issue 21(21).
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.
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.
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 & 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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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).
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.
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.
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.
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.
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.
Gerasimenko Valentina & Ochkovskaya Marina & Rybalko Maria, 2014. "Factors Affecting a Brands Perception in Russia," Working Papers 0007, Moscow State University, Faculty of Economics.
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.
Chiara Mio & Marco Fasan, 2014. "The determinants of materiality disclosure in integrated corporate reporting," Working Papers 09, Department of Management, Università Ca' Foscari Venezia.
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.
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.
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.
Iliyan Hristov, 2014. "An Integrated Model For Assessing The Activity Of The Enterprise," Izvestiya, Varna University of Economics, issue 3, pages 61-73.
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.
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.
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.
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.
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.
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.
Bornemann, Sven & Pfingsten, Andreas & Kick, Thomas & Schertler, Andrea, 2014. "Earnings baths by bank CEOs during turnovers," Discussion Papers 05/2014, Deutsche Bundesbank.
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.
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.
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.
Levent KOSAN, 2014. "Accounting for Marketing: Marketing Performance Through Financial Results," International Review of Management and Marketing, Econjournals, vol. 4(4), pages 276-283.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Becker, Johannes & Steinhoff, Melanie, 2014. "Tax accounting principles and corporate risk-taking," Economics Letters, Elsevier, vol. 125(1), pages 79-81.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Kravet, Todd D., 2014. "Accounting conservatism and managerial risk-taking: Corporate acquisitions," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 218-240.
Correia, Maria M., 2014. "Political connections and SEC enforcement," Journal of Accounting and Economics, Elsevier, vol. 57(2), pages 241-262.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Bouwman, Christa H.S., 2014. "Managerial optimism and earnings smoothing," Journal of Banking & Finance, Elsevier, vol. 41(C), pages 283-303.
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.
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.
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.
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.
Baldenius, Tim & Melumad, Nahum & Meng, Xiaojing, 2014. "Board composition and CEO power," Journal of Financial Economics, Elsevier, vol. 112(1), pages 53-68.
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.
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.
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.
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.
Prodosh Simlai, 2014. "Firm characteristics, distress risk and average stock returns," Accounting Research Journal, Emerald Group Publishing, vol. 27(2), pages 101-123, August.
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.
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.
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.
Grant Samkin & Annika Schneider, 2014. "The accounting academic," Meditari Accountancy Research, Emerald Group Publishing, vol. 22(1), pages 2-19, July.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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), pages 1-13.
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), pages 1-10.
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), pages 1-15, October.
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), pages 1-16, December.
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, vol. 17(2), pages 1-6, October.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
IldikÃ³ RÃ©ka 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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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).
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).
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.
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.
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.
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.
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.
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.
Abigail M. Allen & Karthik Ramanna & Sugata Roychowdhury, 2014. "Auditor Lobbying on Accounting Standards," Harvard Business School Working Papers 15-055, Harvard Business School.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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-GonzÃ¡lez & Carmen B. RÃos-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.
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.
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.
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.
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.
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.
Aida Lozada Rivera & Carmen Rios Figueroa, 2014. "Ifrs For Smeâ€™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.
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.
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.
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.
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.
Mert ERER & Çağla ERSEN CÖMERT, 2014. "Timeliness of Financial Reporting in Turkey," Iktisat Isletme ve Finans, Bilgesel Yayincilik, vol. 29(337), pages 73-94.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Drienovski Kristina â€ Jana, 2014. "Case Study: The Impact Of Innovation Process On Turnover Of Geo Â€" Topo Company," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 611-616, 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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Arjaliès , Diane-Laure, 2014. "Exploring the Role of Instruments in the Transformation of Logics: The Case of Socially Responsible Investment," HEC Research Papers Series 1045, HEC Paris.
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.
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.
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.
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.
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.
SAVA Raluca, 2014. "Accounting For Biological Assets," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 66(5), pages 101-111.
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.
Bill Francis & Iftekhar Hasan & Jong Chool Park & Qiang Wu, 2015. "Gender Differences in Financial Reporting Decision Making: Evidence from Accounting Conservatism," Contemporary Accounting Research, John Wiley & Sons, vol. 32(3), pages 1285-1318, September.
- 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.
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.
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 & 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.
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.
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.
- 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 1426, Oxford University Centre for Business Taxation.
- 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.
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.
Stefan Reichelstein & Anna Rohlfing-Bastian, 2014. "Levelized Product Cost: Concept and Decision Relevance," CESifo Working Paper Series 4590, CESifo Group Munich.
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.
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.
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.
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.
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.
Claudia Keser & Gerrit Kimpel & Andreas Oestreicher, 2014. "The CCCTB option – an experimental study," CIRANO Working Papers 2014s-24, CIRANO.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Jairo Emiro Cuenú Cabezas, 2014. "Reflexión sobre la revisoría fiscal desde la sociología fenomenológica de Alfred Schütz," REVISTA AD-MINISTER, UNIVERSIDAD EAFIT, May.
Pablo Farías, 2014. "Divulgación del valor en riesgo (VaR) previo a la crisis en el sector bancario español," REVISTA AD-MINISTER, UNIVERSIDAD EAFIT, July.
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.
Bigus, Jochen & Hakenes, Hendrik, 2014. "Does Relationship Lending Require Opaque (and Conservative) Financial Reporting?," CEPR Discussion Papers 9934, C.E.P.R. Discussion Papers.
Iacob, Constanta & Gheorghe, Cristina Mihaela, 2014. "Performance optimization – "sometimes" – result creativity," MPRA Paper 52730, University Library of Munich, Germany, revised 06 Jan 2014.
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.
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.
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.
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.
Iacob, Constanta & Taus, Delia, 2014. "Internationally evolution of managerial accounting," MPRA Paper 60262, 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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Krzysztof DRACHAL, 2014. "Is There a Feedback Mechanism in Accounting?," European Financial and Accounting Journal, University of Economics, Prague, vol. 2014(1).
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).
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.
Marian TAICU, 2014. "Prospects Of Management Accounting And Cost Calculation," Scientific Bulletin - Economic Sciences, University of Pitesti, vol. 13(2), pages 66-77.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Ying Lin & Kenneth Yung, 2014. "Earnings management and corporate spinoffs," Review of Quantitative Finance and Accounting, Springer, vol. 43(2), pages 275-300, August.
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.
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.
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.
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.
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.
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.
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.
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 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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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".
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.
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.
Christopher A. Parsons & Johan Sulaeman & Sheridan Titman, 2014. "The Geography of Financial Misconduct," NBER Working Papers 20347, National Bureau of Economic Research, Inc.
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.
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.
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.
Sansing, Richard, 2014. "International Transfer Pricing," Foundations and Trends(R) in Accounting, now publishers, vol. 9(1), pages 1-57, December.
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.
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.
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.
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.
Casajus, André & Labrenz, Helfried, 2014. "A property rights based consolidation approach," Working Papers 126, University of Leipzig, Faculty of Economics and Management Science.
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.
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.
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.
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.
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.
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.
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.

2013

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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
HervÃ© Stolowy & Martin Messner & Thomas Jeanjean & C. Richard Baker, 2014. "The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud," Contemporary Accounting Research, John Wiley & Sons, vol. 31(2), pages 354-397, June.
- Stolowy, Hervé & Messner, Martin & Jeanjean, Thomas & Baker, C. Richard, 2013. "The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud," HEC Research Papers Series 971, HEC Paris.
Otto, Clemens A. & Volpin , Paolo F., 2013. "Marking to Market and Inefficient Investment Decisions," HEC Research Papers Series 986, HEC Paris.
Capkun, Vedran & Collins, Daniel W. & Jeanjean, Thomas, 2013. "The Effect of IAS/IFRS Adoption on Earnings Management (Smoothing): A Closer Look at Competing Explanations," HEC Research Papers Series 1170, HEC Paris.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Schiemann, Frank & Guenther, Thomas, 2013. "Earnings Predictability, Value Relevance, and Employee Expenses," The International Journal of Accounting, Elsevier, vol. 48(2), pages 149-172.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Murphy, Kevin J., 2013. "Executive Compensation: Where We Are, and How We Got There," Handbook of the Economics of Finance, Elsevier.
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.
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.
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.
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.
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.
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.
Gao, Pingyang, 2013. "A measurement approach to conservatism and earnings management," Journal of Accounting and Economics, Elsevier, vol. 55(2), pages 251-268.
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.
Lawrence, Alastair, 2013. "Individual investors and financial disclosure," Journal of Accounting and Economics, Elsevier, vol. 56(1), pages 130-147.
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.
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.
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.
Roychowdhury, Sugata & Martin, Xiumin, 2013. "Understanding discretion in conservatism: An alternative viewpoint," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 134-146.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Mahmut YARDIMCIOĞLU, 2013. "Finansal Tabloların UFRS’ye Çevrimi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 20(20).
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.
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.
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.
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 BrÃ¼ggemann & JÃ¶rg-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.
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.
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.
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.
ARTENE Alin Emanuel & DOMIL Aura Emanuela & SABÄ‚U CrÄƒciun, 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.
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.
Bert de Bruijn & Philip Hans Franses, 2013. "Forecasting Earnings Forecasts," Tinbergen Institute Discussion Papers 13-121/III, Tinbergen Institute.
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.
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).
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.
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 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.
Jennings R. & Lev B. & Billings M.B., 2013. "On guidance and volatility," Research Memorandum 039, Maastricht University, Graduate School of Business and Economics (GSBE).
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.
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.
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.
Chiara Saccon, 2013. "The IASB Conceptual Framework: Purpose and Status," Working Papers 18, Department of Management, Università Ca' Foscari Venezia.
Chiara Mio, 2013. "Materiality from financial towards non-financial reporting," Working Papers 19, Department of Management, Università Ca' Foscari Venezia.
Lyubomira Dimitrova, 2013. "Reporting gratuitously acquired funds in economic organizations," Izvestiya, Varna University of Economics, issue 2, pages 108-117.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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).
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.
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.
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, vol. 0(2), pages 604-609, May.
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, vol. 0(2), pages 636-641, May.
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, vol. 0(2), pages 658-662, May.
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, vol. 0(2), pages 681-685, May.
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, vol. 0(2), pages 716-719, May.
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.
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.
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.
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.
Sonja Brangewitz & Claus-Jochen Haake, 2013. "Cooperative Transfer Price Negotiations under Incomplete Information," Working Papers CIE 64, Paderborn University, CIE Center for International Economics.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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(01).
MilojeviÄ‡, Ivan & Vukoje, Aleksandra & MihajloviÄ‡, 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).
Pallás, Edith, 2013. "A Borturizmus Minőségbiztosításának Megjelenése A Vendéglátásban, Rendezvényeken És A Boros Szálláshelyeken," Acta Carolus Robertus, Karoly Robert University College, vol. 3(2), pages 1-8.
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), pages 1-14, March.
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), pages 1-16, July.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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 & 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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Domenico Piatti, 2013. "Social and environmental performance and Social Disclosure in Italian local banks," BANCARIA, Bancaria Editrice, vol. 11, pages 34-51, November.
Carlo Calandrini, 2013. "Ifrs 10, the key issue of accounting and disclosure standards," BANCARIA, Bancaria Editrice, vol. 1, pages 66-74, January.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Elena Hlaciuc & Ionel Bostan & Veronica Grosu & Marian Socoliuc & Anisoara Niculina Apetri, 2013. "The Implications of the Accounting Harmonization Process on EU Countries: Î‘ Case Study of Greece and Romania," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 93-102.
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.
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.
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.
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.
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.
François Belot & Edith Ginglinger, 2013. "Rendre compte de la rémunération des dirigeants : qu'attendre du Say on Pay ?," Post-Print halshs-00973721, HAL.
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.
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.
Susan Machuga & Karen Teitel & A. Costello, 2013. "Evidence of Earnings Management and Managers’ Choice of Actuarial Assumptions for the Accounting of Retiree Health Care Costs," Working Papers 1308, College of the Holy Cross, Department of Economics.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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 â€“ Institutional Approach," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 79-86, December.
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.
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.
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.
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.
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.
Carmen B. RÃos-Figueroa & Rogelio J. Cardona, 2013. "Does Experience Affect Auditorsâ€™ 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.
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.
Richard Zhe Wang, 2013. "This paper empirically tests the relation between a firmâ€™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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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).
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Stocken, Phillip C., 2013. "Strategic Accounting Disclosure," Foundations and Trends(R) in Accounting, now publishers, vol. 7(4), pages 197-291, August.
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.
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.
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.
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.
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.
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).
- 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.
- 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.
- 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).
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.
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.
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.
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.
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.
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.
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.
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.
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.
Johannes Becker & Melanie Steinhoff, 2013. "Conservative accounting yields excessive risk-taking; a note," Working Papers 1304, Oxford University Centre for Business Taxation.
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.
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.
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.
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.
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.
Kremena Bachmann & Thorsten Hens, 2017. "Earnings Management and Managerial Compensation," Swiss Finance Institute Research Paper Series 17-77, Swiss Finance Institute.
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.
Robert D. Cairns, 2013. "The fundamental problem of accounting," Canadian Journal of Economics, Canadian Economics Association, vol. 46(2), pages 634-655, May.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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, 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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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. "Imports of Goods on its Own with Payment at Sight Analyzed from an Accounting Perspective," MPRA Paper 56105, 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.
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.
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.
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.
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.
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.
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).
Petr Vacek, 2013. "Cost Allocation Among Customers in Corporate Banking," Ekonomika a Management, University of Economics, Prague, vol. 2013(3), pages 52-61.
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.
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).
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).
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).
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Ana I Lopes & Isabel LourenÃ§o & 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.

2012

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.
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.
Staszkiewicz, Piotr W., 2012. "Veryfication of the disclosure lemma for Polish broker-dealer market," MPRA Paper 44210, University Library of Munich, Germany.
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.
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.
Bogachevsky, George, 2012. "Ownership and Control of Foreign Direct Investments in Limited Partnerships," MPRA Paper 49105, University Library of Munich, Germany.
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.
Ali, Syed Babar, 2012. "Corporate Governance and Accounting Practices in Pakistan," MPRA Paper 64713, University Library of Munich, Germany.
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.
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.
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. "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.
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.
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.
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.
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.
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.
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.
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. Bezemer, 2012. "Modelos contables y comprensión de la crisis financiera," Revista de Economía Institucional, Universidad Externado de Colombia - Facultad de Economía, vol. 14(26), pages 47-76, January-J.
Ilda Duhanxhiu & Valbona Kapllani, 2012. "The relationship between financial and tax accounting in Albania," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 15(43), pages 45-60, March.
Yucel, Elif & Sarac, Mehlika & Cabuk, Adem, 2012. "Accounting Education in Turkey and Professional Accountant Candidates Expectations from Accounting Education: Uludag University Application," Business and Economics Research Journal, Uludag University, Faculty of Economics and Administrative Sciences, vol. 3(1), pages 1-91, January.
Radojko LUKIC, 2012. "The Effects of Application of Lean Concept in Retail," Economia. Seria Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 15(1), pages 88-98, June.
Iulia JIANU, 2012. "Investors’ Perception Regarding The Role Of The Economic Entity In Regional Development," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2012(8), pages 268-276, June.
Gyorgy CSEBFALVI, 2012. "International Accounting Standardisation Effects on Business Management during the Global Financial Crisis," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 13(1), pages 158-166, March.
Gheorghe LEPADATU & Marius MICULESCU, 2012. "Assessment and Recognition of Intellectual Capital - Concrete Implications of the Accounting in the Management of Sustainable Development," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 60(2), pages 101-106, May.
Gheorghe LEPADATU, 2012. "Pragmatism of the Account Information, under Application of International Financial Reporting Standards," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 60(2), pages 44-48, May.
Raluca Valeria RATIU, 2012. "Accounting Regulations for Goodwill at a National, European and International Level," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 60(4), pages 249-258, November.
Raluca Valeria RATIU & Adriana TIRON TUDOR, 2012. "The Definition of Goodwill - a Chronological Overview," Romanian Statistical Review Supplement, Romanian Statistical Review, vol. 60(4), pages 54-59, November.
Leszek Michalczyk, 2012. "Model Of Accounting Engineering In View Of Earnings Management In Poland," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 8(3), pages 37-54, October.
Nino Serdarevic, 2012. "Constructing Accounting Uncertainity Estimates Variable," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 8(3), pages 62-75, October.
Ewelina Zarzycka, 2012. "Implementation Of An Erp Package And Its Effect On The Management Accounting System – Author’S Own Research Into Enterprises In Poland," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, vol. 8(3), pages 85-96, 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.
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.
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.
Cătălina Gorgan & Vasile Gorgan & Valentin Florentin Dumitru & Ileana Cosmina Pitulice, 2012. "The Evolution of the Accounting Practices During the Recent Economic Crisis: Empirical Survey Regarding the Earnings Management," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 14(32), pages 550-562, June.
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), pages 1-9.
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), pages 1-10.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Sorin-Constantin Deaconu, 2012. "Accounting Treatments Regarding Costs And Income Of Non-Patrimonial Entities," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 23-28, April.
Stănculescu Mimi-Florina, 2012. "Introduction Of The Euro," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 109-112, April.
Erika Kulcsár, 2012. "Quantitative Research On Real Possibilities Of (Re)Development Of Tourism In The Resort Malnaş Băi," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 208-213, April.
Partenie Dumbravă & Márton Albert & Csősz Csongor, 2012. "Tangible Assets Revaluation And The Fair View," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 50-61, April.
Letiția Maria Rof, 2012. "Advanced Costing Methods And Their Utility In Organizing Management Accounting," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 62-69, April.
Assist. Alina Rusu, 2012. "National And International Perspectives On The Quality Of Accounting Information38," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(18), pages 70-81, April.
Iuliana Cenar, 2012. "Coordinates Of Short-Term Benefits Granted To Academics," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-1.
Dan Dacian Cuzdriorean & Dumitru Matis, 2012. "The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-2.
Adrian Grosanu & Paula Ramona Rachisan & Sorin Romulus Berinde, 2012. "Creative Accounting, An Expression Of The Disconnection Between Accounting And Taxation," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-5.
Dumitru Matis & Alina Beattrice Vladu & Dan Dacian Cuzdriorean, 2012. "Creative Disclosure - Feature Of Creative Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-6.
Alina Putan & Dan Ioan Topor & Maria Gheorghian, 2012. "Cognitive Meanings Of Management Control In Estimating The Degree For Achieving The Strategy," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-7.
Lavinia Minodora Takacs, 2012. "The Value Relevance Of Earnings In A Transition Economy: Evidence From Romanian Stock Market," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-8.
Alina Beattrice Vladu & Dumitru Matis & Oriol Amat Salas, 2012. "True And Fair View And Creative Accounting Conceptual Delimitations Based On Papineau`S Tree Methodology," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(14), pages 1-9.
Carmen-Alexandra Baltariu & Andreea Cirstea, 2012. "Harmonization Of Goodwill Reporting Practice In The Consolidated Financial Statements Of Romanian Groups," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-1.
Dumitru Matis & Sorana Mihaela Manoiu & Carmen Giorgiana Bonaci, 2012. "Corporate Governance And The Financial Reporting Process," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-10.
Tamas Attila Szora & Joldos (Udrea) Ana-Maria & Dobra Iulian & Turta Irina, 2012. "The Principle Of Business Continuity In Terms Of Financial Audit," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-13.
Sorin Briciu & Constantin Groza & Alina Putan, 2012. "Small Business Development During The Crisis," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-2.
Sorinel Capusneanu & Cristian-Marian Barbu & Hassan Danial Aslam, 2012. "New Dimensions Of Performance Measurement," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-3.
Iuliana Cenar, 2012. "Call For Professional Judgment Policy And Accounting Estimates Changes Within Public Institutions," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-4.
Florin Mihai & Bogdan Stefan Ionescu & Iuliana Mariana Ionescu & Laura Tudoran, 2012. "It&C Applications In Cabinets Of Accounting Expertise: Theoretical And Empirical Exploration," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-7.
Diana Muresan, 2012. "Retrospective Of Financial Reporting On Capital Market," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-8.
Dan Topor & Sorinel Capusneanu & Alina Putan, 2012. "Evolution And Performance Analysis For Wine Entities In Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(14), pages 1-9.
Maria RADU, 2012. "Corporate Governance, Internal Audit and Environmental Audit - The Performance Tools in Romanian Companies," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(1), pages 112-130, March.
Stefan BUNEA & Marian SACARIN & Mihaela MINU, 2012. "Romanian Professional Accountants’ Perception on the Differential Financial Reporting for Small and Medium-Sized Enterprises," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(1), pages 27-43, March.
Ahmet TUREL & Asli TUREL & Belverd E. NEEDLES, Jr., 2012. "Financial Characteristics of High Performance Companies in Turkey: A Comparative Analysis of Stable Economy in the Financial Crisis Era," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(1), pages 4-26, March.
Pavel NASTASE & Simona Felicia UNCHIASU, 2012. "Assessment of the IT Governance Perception within the Romanian Business Environment," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(1), pages 44-55, March.
Andrei STANCIU & Florin MIHAI & Ofelia ALECA, 2012. "Social Networking as an Alternative Environment for Education," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(1), pages 56-75, March.
Nadia ALBU & Camelia Iuliana LUNGU, 2012. "A Profile of JAMIS Publications between 2006 and 2012. Reflections on the Journey towards Internationalization," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 141-162, June.
Catalin Nicolae ALBU & Serban TOADER, 2012. "Bridging the Gap between Accounting Academic Research and Practice: Some Conjectures from Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 163-173, June.
Mihaela IONASCU & Ion IONASCU, 2012. "The Use of Accounting Information by Financial Analysts in Emergent Markets: 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. 11(2), pages 174-186, June.
Razvan NAN, 2012. "Comments on “The Use of Accounting Information by Financial Analysts in Emergent Markets: 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. 11(2), pages 187-190, June.
Madalina GIRBINA & Mihaela MINU & Stefan BUNEA & Marian SACARIN, 2012. "Perceptions of Preparers from Romanian Banks Regarding IFRS Application," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 191-208, June.
Andrei DOCHIA, 2012. "Comments on “Perceptions of Preparers from Romanian Banks Regarding IFRS Application”," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 209-212, June.
Diana Elisabeta BALACIU & Victoria BOGDAN & Ioana Teodora MESTER & Dana GHERAI, 2012. "Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 213-238, June.
Tal LAHAV, 2012. "Comments on “Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices”," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 239-242, June.
Costel ISTRATE, 2012. "Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 243-263, June.
Clemente KISS, 2012. "Comments on “Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets”," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 264-266, June.
Ionel-Alin IENCIU, 2012. "The Relationship between Environmental Reporting and Corporate Governance Characteristics of Romanian Listed Entities," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 267-294, June.
Gheorghita DIACONU, 2012. "Comments on “The Relationship between Environmental Reporting and Corporate Governance Characteristics of Romanian Listed Entities”," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(2), pages 295-297, June.
Selena AURELI & Federica SALVATORI, 2012. "An Investigation on Possible Links between Risk Management, Performance Measurement and Reward Schemes," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(3), pages 306-334, September.
Raida CHAKROUN & Hamadi MATOUSSI, 2012. "Determinants of the Extent of Voluntary Disclosure in the Annual Reports of the Tunisian Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(3), pages 335-370, September.
Insaf OUERTANI & Salma DAMAK AYADI, 2012. "Auditor Engagement Decision: An Exploratory Study in the Tunisian Context," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(3), pages 371-390, September.
Iulia JIANU & Ionel JIANU, 2012. "The Told and Retold Story of Romanian Accounting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(3), pages 391-423, September.
Ali. A. AL. ZOUBI & Naser. Y. AL. ZOUBI, 2012. "The Adequacy of Accounting Mandatory Disclosure under the Global Financial Crisis. A Field Study in Jordan," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 11(3), pages 424-441, September.
Uwalomwa UWUIGBE & Jimoh JAFARU & Anijesushola AJAYI, 2012. "Dividend Policy and Firm Performance: A Study 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. 11(3), pages 442-454, September.
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.
Xuguang Sheng & Orie Barron & Maya Thevenot, 2012. "Information Environment and the Cost of Capital: A New Approach," Working Papers 2012-12, American University, Department of Economics.
Sezen Cubukcu, 2012. "A Situation Analysis Related To Ethics Education In Accordance With International Accounting Education Standards Board’S Regulations," Anadolu University Journal of Social Sciences, Anadolu University, vol. 12(1), pages 103-116, March.
Liliana Fratini Passi, 2012. "E-invoicing, new trends in Italy and worldwide," BANCARIA, Bancaria Editrice, vol. 2, pages 73-86, February.
Liliana Fratini Passi, 2012. "E-invoicing and new processes and services in the Italian banking industry," BANCARIA, Bancaria Editrice, vol. 10, pages 108-116, October.
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.
Antonio Somoza Lopez, 2012. "Una aproximacion a la manipulacion de los resultados en las PYMES espanolas," Working Papers in Economics 276, Universitat de Barcelona. Espai de Recerca en Economia.
Fanya Filipova, 2012. "Problems in Defining the Essence and Scope of Financial Accounting," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 116-137.
Carmen Giorgiana Bonaci & Alin Ionel Ienciu & Razvan V. Mustata & Dumitru Matis, 2012. "The Particular Case Of Smes Regarding Financial Reporting And Accounting For Investment Property," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
Ioan Pop, 2012. "Taxation, Internationalization And Fiscal Harmonization," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
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.
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 -.
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.
Cristina BUNEA-BONTAS, 2012. "The Assessment of Hedge Effectiveness," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 57-62.
Diana COZMA IGHIAN, 2012. "A Study on Accounting Standards with Regards to Financial Instruments," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 69-76.
Craig B. Merrill & Taylor D. Nadauld & René M. Stulz & Shane Sherlund, 2012. "Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?," NBER Working Papers 18270, National Bureau of Economic Research, Inc.
- Merrill, Craig B. & Nadauld, Taylor & Stulz, Rene M. & Sherlund, Shane M., 2012. "Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?," Working Paper Series 2012-12, Ohio State University, Charles A. Dice Center for Research in Financial Economics.
Armstrong, Christopher S. & Larcker, David F. & Ormazabal, Gaizka & Taylor, Daniel J., 2012. "The Relation between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives," Research Papers 2120, Stanford University, Graduate School of Business.
Merrill, Craig B. & Nadauld, Taylor D. & Stulz, Rene M. & Sherlund, Shane, 2012. "Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?," Working Papers 13-01, University of Pennsylvania, Wharton School, Weiss Center.
Mehmet Ünsal Memis & Emin Hüseyin Cetenak, 2012. "Earnings Management, Audit Quality and Legal Environment: An International Comparison," International Journal of Economics and Financial Issues, Econjournals, vol. 2(4), pages 460-469.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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).
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Zsuzsanna Ilona Kovács & István Deák, 2012. "Accounting – Profession vs. Science," Public Finance Quarterly, State Audit Office of Hungary, vol. 57(4), pages 426-436.
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.
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.
Pierre Rostan & Alexandra Rostan, 2012. "Assessing the Predictive Power of Customer Satisfaction for Financial and Market Performances: Price-to-Earnings Ratio is a Better Predictor Overall," International Review of Management and Marketing, Econjournals, vol. 2(1), pages 59-74.
Yahya Ali Al-Matari & Abdullah Kaid Al-Swidi & Faudziah Hanim Bt Fadzil & Ebrahim Mohammed Al-Matari, 2012. "Board of Directors, Audit Committee Characteristics and Performance of Saudi Arabia Listed Companies," International Review of Management and Marketing, Econjournals, vol. 2(4), pages 241-251.
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).
Lee, Namryoung & Swenson, Charles, 2012. "Are Multinational Corporate Tax Rules as Important as Tax Rates?," The International Journal of Accounting, Elsevier, vol. 47(2), pages 155-167.
Hsu, Audrey Wen-hsin & Duh, Rong-Ruey & Cheng, Kang, 2012. "Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?," The International Journal of Accounting, Elsevier, vol. 47(2), pages 198-225.
Hu, Fang & Leung, Sidney C.M., 2012. "Top management turnover, firm performance and government control: Evidence from China's listed state-owned enterprises," The International Journal of Accounting, Elsevier, vol. 47(2), pages 235-262.
Ratnatunga, Janek & Tse, Michael S.C. & Balachandran, Kashi R., 2012. "Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers," The International Journal of Accounting, Elsevier, vol. 47(3), pages 281-301.
Tang, Tanya Y.H. & Firth, Michael, 2012. "Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China," The International Journal of Accounting, Elsevier, vol. 47(3), pages 369-397.
Isidro, Helena & Raonic, Ivana, 2012. "Firm incentives, institutional complexity and the quality of “harmonized” accounting numbers," The International Journal of Accounting, Elsevier, vol. 47(4), pages 407-436.
Miihkinen, Antti, 2012. "What Drives Quality of Firm Risk Disclosure?," The International Journal of Accounting, Elsevier, vol. 47(4), pages 437-468.
Taylor, Grantley & Richardson, Grant, 2012. "International Corporate Tax Avoidance Practices: Evidence from Australian Firms," The International Journal of Accounting, Elsevier, vol. 47(4), pages 469-496.
Chahine, Salim & Arthurs, Jonathan D. & Filatotchev, Igor & Hoskisson, Robert E., 2012. "The effects of venture capital syndicate diversity on earnings management and performance of IPOs in the US and UK: An institutional perspective," Journal of Corporate Finance, Elsevier, vol. 18(1), pages 179-192.
Ge, Wenxia & Kim, Jeong-Bon & Song, Byron Y., 2012. "Internal governance, legal institutions and bank loan contracting around the world," Journal of Corporate Finance</

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