Research classified by Journal of Economic Literature (JEL) codes

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

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This topic is covered by the following reading lists:

1. Mondialisation

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Most recent items first, undated at the end.

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2017 Is the SEC Captured? Evidence from Comment-Letter Reviews
by Jones Heese & Mozaffar Khan & Karthik Ramanna

2017 Country-by-country reporting: Tension between transparency and tax planning
by Evers, Maria Theresia & Meier, Ina & Spengel, Christoph

2017 The implications of book-tax differences: A meta-analysis
by Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina

2017 Financial transaction taxes: Announcement effects, short-run effects, and long-run effects
by Eichfelder, Sebastian & Lau, Mona & Noth, Felix

2017 The relationship between corporate governance and tax avoidance - evidence from Germany using a regression discontinuity design
by Kiesewetter, Dirk & Manthey, Johannes

2017 Whose Balance Sheet is this? Neural Networks for Banks' Pattern Recognition
by Leon Rincon, Carlos & Moreno, José Fernando & Cely, Jorge

2017 Y’a-t-il vraiment un besoin pour changer de referentiel comptable au Maroc? la prétendue value relevance des normes comptables IFRS
by Ahsina, Khalifa & Taouab, Omar

2017 La recherche marocaine en contrôle de gestion ; les auteurs, les institutions et les méthodes de recherche
by Ahsina, Khalifa

2017 Analyzing the critical effects of creative accounting practices in the corporate sector of Ghana
by Ndebugri, Haruna & Tweneboah Senzu, Emmanuel

2017 Chameleons in the midst of hawks: The real meaning to be attributed to the definition of fraud
by DiGabriele, Jim & Ojo, Marianne

2017 Earnings Management to Avoid Losses and Earnings Declines in Croatia
by Degiannakis, Stavros & Giannopoulos, George & Ibrahim, Salma & Rozic, Ivana

2017 Bank Loan Loss Provisions, Investor Protection and the Macroeconomy
by Ozili, Peterson K

2017 Qual a importância da Auditoria Operacional nas PME Portuguesas?
by Meira, Liliana & Peixoto, Joao Paulo

2017 What You See Is Not What You Get, Always! A Distorted but True View of Company Financials when Distressed
by Cakir, Murat

2017 The Influence of Corporate Governance on Changes In Risk Following The Plantation Industry: Evidence From Chin Teck Plantation Bhd
by zainal, nursyafikin

2017 Достоверното Счетоводно Дефиниране На Научноизследователската И Развойна Дейност
by Georgieva, Daniela

2017 Preparation and disclosure of non-financial statement based on the new Bulgarian accountancy act
by Georgieva, Daniela

2017 Indirect Firm Valuation and Earnings Stability
by Janda, Karel & Kaszas, Micha

2017 Bank Loan Loss Provisions Research: A Review
by Ozili, Peterson K

2017 Les normes IAS/IFRS et le défi du traitement comptable du Goodwill
by Zine-Eddine, Yasmine

2017 The role of comprehensive income in predicting banks’ future earnings
by Artur Sajnog

2017 Econometric Evidence on the R&D Depreciation Rate
by Gaétan de Rassenfosse & Adam B. Jaffe

2017 Identifying the provisioning policies of Belgian banks
by Emrah Arbak

2017 Effect of Capitalizing Operating Leases on Credit Ratings:Evidence from Japan
by Masaki Kusano

2017 Foreign ownership and financial reporting quality in private subsidiaries
by Belén Gill de Albornoz Noguer & Simona Rusanescu

2017 Owner’s financial expertise and Resubmitted Approved Loan Proposal in the Indian banks at the loan inception stage
by Pankaj Kumar Baag

2017 The Role of Taxes in the Disconnect between Corporate Performance and Economic Growth
by Urooj Khan & Suresh Nallareddy & Ethan Rouen

2017 "Taking Diversity into Account": the Diversity of Financial Institutions and Accounting Regulation
by Gaëtan Le Quang

2017 Whistleblower Rewards, False Reports, and Corporate Fraud
by Buccirossi, Paolo & Immordino, Giovanni & Spagnolo, Giancarlo

2017 Market-wide Effects of Off-Balance Sheet Disclosures:
by Badia, Marc & Duro, Miguel & Jorgensen, Bjorn N. & Ormazabal, Gaizka

2017 Does the Public Disclosure of the SEC's Oversight Actions Matter?
by Duro, Miguel & Heese, Jonas & Ormazabal, Gaizka

2017 Opportunism in disclosing pro-forma indicators: rationale and contextual drivers
by Silvia Gardini & F. Marta L. Di Lascio & Franco Visani

2017 How cultural and contextual variables affect the disclosure and transparency of pro-forma indicators
by Silvia Gardini & F. Marta L. Di Lascio & Franco Visani

2017 Does social capital matter in corporate decisions? Evidence from corporate tax avoidance
by Hasan, Iftekhar & Hoi, Chun-Keung (Stan) & Wu, Qiang & Zhang, Hao

2017 Secrecy, information shocks, and corporate investment : Evidence from European Union countries
by Mazboudi, Mohamad & Hasan, Iftekhar

2017 Specifics of IFRS Adoption by Central and Eastern European Countries: Evidence from Research
by Procházka David

2017 The influence of the trade-off between profitability and future increases in sales on cost stickiness
by Josep Mª Argilés-Bosch & Josep García-Blandón & Diego Ravenda & Maika M. Valencia-Silva & Antonio D. Somoza

2017 Los diferentes tipos de resultados en las cooperativas portuguesas. Un estudio de caso múltiple
by Ana Maria Bandeira & Deolinda Meira & Vera Alves

2017 What guides subjective performance evaluation: Incentive alignment or norm enforcement?
by Robert M. Gillenkirch & Heike Kreienbaum

2017 The impact of corporate sustainability performance on information asymmetry: the role of institutional differences
by Jan Diebecker & Friedrich Sommer

2017 Earnings co-movements and earnings manipulation
by Andrew B. Jackson & Brian R. Rountree & Konduru Sivaramakrishnan

2017 The contribution of bank regulation and fair value accounting to procyclical leverage
by Amir Amel-Zadeh & Mary E. Barth & Wayne R. Landsman

2017 Uncertainty and debt covenants
by Peter R. Demerjian

2017 Shareholder activism and voluntary disclosure
by Thomas Bourveau & Jordan Schoenfeld

2017 The oversight role of regulators: evidence from SEC comment letters in the IPO process
by Bing Li & Zhenbin Liu

2017 Accounting rules, equity valuation, and growth options
by Dmitry Livdan & Alexander Nezlobin

2017 Two-stage capital budgeting, capital charge rates, and resource constraints
by Nicole Bastian Johnson & Thomas Pfeiffer & Georg Schneider

2017 The positive externalities of IFRS R&D capitalization: enhanced voluntary disclosure
by Ester Chen & Ilanit Gavious & Baruch Lev

2017 Does the cessation of quarterly earnings guidance reduce investors’ short-termism?
by Yongtae Kim & Lixin (Nancy) Su & Xindong (Kevin) Zhu

2017 The internet as an information intermediary
by Michael S. Drake & Jacob R. Thornock & Brady J. Twedt

2017 Blockholder exit threats in the presence of private benefits of control
by Ole-Kristian Hope & Han Wu & Wuyang Zhao

2017 The effect of financial reporting quality on corporate dividend policy
by David S. Koo & Santhosh Ramalingegowda & Yong Yu

2017 The standard-setters’ toolkit: can principles prevail over bright lines?
by Darren Henderson & Patricia C. O’Brien

2017 Management forecasts and the cost of equity capital: international evidence
by Ying Cao & Linda A. Myers & Albert Tsang & Yong George Yang

2017 Accrual quality, skill, and the cross-section of mutual fund returns
by Suresh Nallareddy & Maria Ogneva

2017 Flexibility in cash-flow classification under IFRS: determinants and consequences
by Elizabeth A. Gordon & Elaine Henry & Bjorn N. Jorgensen & Cheryl L. Linthicum

2017 Estimation risk and auditor conservatism
by Clive S. Lennox & Asad Kausar

2017 Go before the whistle blows: an empirical analysis of director turnover and financial fraud
by Yanmin Gao & Jeong-Bon Kim & Desmond Tsang & Haibin Wu

2017 Corporate investment and changes in GAAP
by Nemit Shroff

2017 The changing relevance of accounting information to debt holders over time
by Dan Givoly & Carla Hayn & Sharon Katz

2017 Military experience and corporate tax avoidance
by Kelvin K. F. Law & Lillian F. Mills

2017 Improving environmental management accounting: how to use statistics to better determine energy consumption
by Björn Christensen & Alexander Himme

2017 Case Studies: Developing Financial Mathematics’ Systems
by Luis Emilio Alvarez-Dionisi & Gladys Tapia de Vidal

2017 A few good (wo)men? Gender diversity on Australian boards
by Maria Strydom & Hue Hwa Au Yong & Michaela Rankin

2017 Ownership structure and voluntary disclosure: A synthesis of empirical studies
by Hichem Khlif & Kamran Ahmed & Mohsen Souissi

2017 Accounting for business combinations and takeover premiums: Pre- and post-IFRS
by Martin Bugeja & Anna Loyeung

2017 Panel data analysis applied in financial performance assessment
by Elisabeta JABA & Ioan-Bogdan ROBU & Christiana Brigitte BALAN

2017 The Effect of Global Financial Crisis on Accounting and Value-Based Business Performances
by Akgün, Ali İhsan & Şamiloğlu, Famil

2017 Auditing of Financial Sustainability for Publicly and Non-Publicly Listed Companies and A Research in Bursa
by Gençoğlu, Ümit Gücenme & Aytaç, Alp

2017 Does the Auditor Have a Direct Influence on the Financial Statement Quality?
by Tatiana Dolgikh

2017 Professional Competences of Controllers: The Case of Poland
by Bohumil Král & Grzegorz Mikołajewicz & Jarosław Nowicki & Libuše Šoljaková

2017 Factors Affecting Effective Corporate Income Tax Rate of the Czech and Russian “Blue Chips” in 2012 - 2015
by Marina Purina

2017 Personal Bankruptcy in the Czech Republic: Age and Gender of the Debtors and Structure of the Creditors
by Jan Hospodka & Ondřej Buben & Monika RANDÁKOVÁ & Jiřina Bokšová

2017 Cross-border mergers on the rise - are they?
by Iveta Plucarová & Jana Skálová

2017 Debt Relief in the Czech Republic - Analysis of Income, Overall Debt and Creditor Structure of the Debtors
by Jan Hospodka & Ondřej Buben & Jiří Šimůnek & Monika Randáková

2017 Механізм Управління Дебіторською Заборгованістю Підприємства
by Halyna Yamnenko

2017 Accounting During the Austro-Hungarian Compromise and the Post-Communist Regime Change
by Borbély Katalin

2017 Competition and Controlling in Higher Education, a Crucial Segment of the Public Sector
by Lívia Pavlik

2017 The Perception Of Budgeting In Czech Firms — Results Of A Survey
by Jiri Dokulil & Jana Zlamalova & Boris Popesko

2017 Comparison Of Liquidity Based And Financial Performance Based Indicators In Financial Analysis
by Igor Pustylnick

2017 The Work Sample Verification and the Calculation of the Statistical, Mathematical and Economical Probability for the Risks of the Direct Procurement
by Lazăr Cristiana Daniela & Marin Andreea Mihaela & Pereș Ion

2017 Classification After Three Significant Criteria and Calculation of the Frequencies for Direct Procurement Deficiencies, Appealed in the Audit Engagement
by Lazăr Cristiana Daniela & Marin Andreea Mihaela & Pereș Ion

2017 Critical Aspects regarding the Implementation of Managerial Accounting Systems
by Guinea Flavius-Andrei

2017 Study Concerning the Measure of Using Accounting, Economical and Administrative Evaluation in Practice
by Dreghiciu Andreea Elena

2017 True and Fair View: Incentive or Inhibitor for Creative Accounting?
by Ciocan Claudia-Cătălina

2017 Culture and Accounting Practices
by Carataș Maria Alina & Spătariu Elena Cerasela & Drăgoi Mihaela Cristina

2017 The Economic Importance and Characteristics of Cost Calculation in the Clothing Industry in Romania
by Caprian Cristina

2017 Integrated Reporting for a Good Corporate Governance
by Bobitan Roxana-Ioana & Stefea Petru

2017 The Relevant Skills for Forensic Accountants – Can the Romanian Accounting Education Programs offer them?
by Bobițan Nicolae & Dumitrescu Diana

2017 The Relation between Accounting Result and Tax Result in the Case of the Profit Tax
by Băcanu Mihaela-Nicoleta

2017 Annual Financial Statements as a Financial Communication Support
by Avram Costin Daniel & Avram Marioara & Dragomir Isabela

2017 The Use of Accounting Information as a Means of Fraud
by Spătărelu Ionuț & Petec (Călinescu) Daniela

2017 A General Model for Making Short-Run Operating Decisions: Methodology and Steps
by Michael Musov

2017 Progress in the quantity of financial information in the public sector in Mexico following the LGCG
by Laura Sour

2017 Avances en la cantidad de la información financiera del sector público en México a raíz de la LGCG
by Laura Sour

2017 The Role of the Financial-Accounting Information System in the Matrix of the Entity Functions
by Mirela Niculae

2017 Influence of the Good-Practice Principles and Codes in the Corporate Governance upon the Quality of the Financial-Accounting Information
by Mirela Niculae

2017 Improvement in clinical trial disclosures and analysts’ forecast accuracy: evidence from the pharmaceutical industry
by Maggie Hao & Dana A. Forgione & Liang Guo & Hongxian Zhang

2017 Using past experience to optimize audit sampling design
by Alfio Marazzi & Yves Tillé

2017 Product market competition and cost stickiness
by Wu-Lung Li & Kenneth Zheng

2017 Does the requirement of an engagement partner signature improve financial analysts’ information environment in the United Kingdom?
by Shirley Liu

2017 Management earnings forecasts and IPO performance: evidence of a regime change
by Sabri Boubaker & Dimitrios Gounopoulos & Antonios Kallias & Konstantinos Kallias

2017 Diversification by the audit offices in the US and its impact on audit quality
by Sharad Asthana

2017 Do board interlocks motivate voluntary disclosure? Evidence from Taiwan
by Ann Ling-Ching Chan & Edward Lee & Jirada Petaibanlue & Ning Tan

2017 Corporate taxes, capital structure, and valuation: Combining Modigliani/Miller and Miles/Ezzell
by Stefan Dierkes & Ulrich Schäfer

2017 Recognized intangibles and the present value of growth options
by Michalis Makrominas

2017 The return premiums to accruals quality
by Sati P. Bandyopadhyay & Alan Guoming Huang & Kevin Jialin Sun & Tony S. Wirjanto

2017 Say it again Sam: the information content of corporate conference calls
by James Cicon

2017 Adoption of Activity-Based Costing: A Survey of the Education Sector of Greece
by John Sorros & Alkiviadis Karagiorgos & Nikos Mpelesis

2017 Methodological Aspects Of Development And Implementation Of Management Policy At Industrial Enterprises
by Natalia SKOROBOGATOVA

2017 Corporate Disclosure and Cultural Values: A Test for Multinational Corporations
by Bassam Mohammad Maali & Ali Al-Attar

2017 The effect of using fair value accounting on fundamental analysis: Some evidence from the emerging economies
by Elsayed Elsiefy & Walid ElGammal

2017 The EFFECT OF EARNINGS QUALITY ON THE PREDICTBAILITY OF ACCRUALS AND CASH FLOW MODELS IN FORCASTING FUTURE CASH FLOWS
by Ali Mohammad Al-Attar & Bassam Mohammad Maali

2017 Institutional Logics and ERP Implementation in Public Sector Agency
by Nizar M. Alsharari Author-Email: nalsharari@uaeu.ac.ae; nizaralsharari@gmail.com

2017 IFRS Adoption and Audit Fees-Evidence from New Zealand
by Muhammad Nurul Houqe

2017 Productive Processes, Costs And Competitiveness: The Case Of A Company Producer Of Tequila Artesanal, Procesos Productivos, Costos Y Competitividad: Caso Empresa Productora De Tequila Artesanal
by Jovita Georgina Neri Vega & Rafael Gonzalez Zarza & Aaron Ivan Gonzalez Neri & Rafael Albertti Gonzalez Neri & Héctor Miguel González Neri

2017 Concept of Accounting for Sustainable Development
by Oleh Sokil

2017 Accounting of Formation and Use of Reserves on Banks' Financial Assets: The Expected Losses Model
by Viktoriya Ambarchian

2017 Optimization of Accounting System Testing of Land Operations in Agricultural Formations
by Oksana Ponomarenko & Olha Leha

2017 Enhancement the Effectiveness of Management Accounting Using Computer Network Technologies (On the Example of Experimental Base of National Academy of Agrarian Sciences of Ukraine)
by Oleksandr Panadiy

2017 Accounting of Export-Import Operations
by Nataliya Oliadnichuk & Olha Pidlubna

2017 Ensuring the Relevance of Accounting Information in Forestry Enterprises
by Tetyana Kovbasa

2017 Mechanisms and Tools of Accounting and Financial Engineering in Enterprise Management
by Inna Herasymovych

2017 Condition and Development Tendencies of State Financial Control in Ukraine
by Nataliya Zdyrko

2017 Behavioral Intention to Use E-Tax Service System: An Application of Technology Acceptance Model
by Jullie Jeanette Sondakh

2017 Consequences of Going Concern Opinion for Financial Reports of Business Firms and Capital Markets with Auditor Reputation as a Moderation Variable - An Experimental Study
by Dody Hapsoro & Tulus Suryanto

2017 Methodology of Building up the Accounting and Analytical Management Support for Organizations in Russia
by E.V. Kuznetsova & I.N. Bogataya & N.N. Khakhonova & S.P. Katerinin

2017 Una evaluación empírica de los métodos de predicción de la rentabilidad y su relación con las características corporativas
by Monterrey Mayoral, Juan & Sánchez Segura, Amparo

2017 Efecto del locus de control en la relación entre participación presupuestaria y rendimiento: un estudio experimental
by Naranjo Gil, David & Rodríguez Rivero, Edilberto J. & Rabazo Martín, Aurora E.

2017 Estudiantes mejor informados: mejores resultados académicos
by Sánchez-Martín, María-del-Pilar & Pascual-Ezama, David & Delgado-Jalón, María Luisa

2017 The usefulness of the business model disclosure for investors’ judgements in financial entities. A European study
by Mechelli, Alessandro & Cimini, Riccardo & Mazzocchetti, Francesca

2017 Accounting quality, information risk and the term structure of implied volatility around earnings announcements
by Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E.

2017 The procyclicality of loan loss provisions in Islamic banks
by Soedarmono, Wahyoe & Pramono, Sigid Eko & Tarazi, Amine

2017 Earnings management to exceed thresholds in continental and Anglo-Saxon accounting models: The British and French cases
by Halaoua, Sameh & Hamdi, Badreddine & Mejri, Tarek

2017 The relation between auditor reputation, earnings and capital management in the banking sector: An international investigation
by Magnis, Chris & Iatridis, George Emmanuel

2017 How does managerial opportunism affect the cost of debt financing?
by Ghouma, Hatem

2017 Effects of directors and officers liability insurance on accounting restatements
by Weng, Tzu-Ching & Chen, Guang-Zheng & Chi, Hsin-Yi

2017 Adoption of IAS/IFRS, liquidity constraints, and credit rationing: The case of the European banking industry
by Alexandre, Herve & Clavier, Julien

2017 Cross-country evidence on the relation between capital gains taxes, risk, and expected returns
by Hail, Luzi & Sikes, Stephanie & Wang, Clare

2017 It pays to write well
by Hwang, Byoung-Hyoun & Kim, Hugh Hoikwang

2017 Uncovering expected returns: Information in analyst coverage proxies
by Lee, Charles M.C. & So, Eric C.

2017 Information disclosure, firm growth, and the cost of capital
by Dutta, Sunil & Nezlobin, Alexander

2017 The economics of advance pricing agreements
by Becker, Johannes & Davies, Ronald B. & Jakobs, Gitte

2017 Does family involvement explain why corporate social responsibility affects earnings management?
by Liu, Mingzhi & Shi, Yulin & Wilson, Craig & Wu, Zhenyu

2017 Shadows in the Sun: Crash risk behind Earnings Transparency
by Hung, Shengmin & Qiao, Zheng

2017 Aggregate earnings and stock market returns: The good, the bad, and the state-dependent
by Zolotoy, Leon & Frederickson, James R. & Lyon, John D.

2017 Performance volatility, information availability, and disclosure reforms
by Fu, Renhui & Gao, Fang & Kim, Yong H. & Qiu, Buhui

2017 Special purpose entities and bank loan contracting
by Kim, Jeong-Bon & Song, Byron Y. & Wang, Zheng

2017 Corruption in bank lending: The role of timely loan loss recognition
by Akins, Brian & Dou, Yiwei & Ng, Jeffrey

2017 The effect of corporate taxation on bank transparency: Evidence from loan loss provisions
by Andries, Kathleen & Gallemore, John & Jacob, Martin

2017 Languages and earnings management
by Kim, Jaehyeon & Kim, Yongtae & Zhou, Jian

2017 Conditionally conservative fair value measurements
by Badia, Marc & Duro, Miguel & Penalva, Fernando & Ryan, Stephen

2017 The effect of voluntary disclosure on stock liquidity: New evidence from index funds
by Schoenfeld, Jordan

2017 Earnings expectations and employee safety
by Caskey, Judson & Ozel, N. Bugra

2017 Earnings management and annual report readability
by Lo, Kin & Ramos, Felipe & Rogo, Rafael

2017 Earnings comparability and informed trading
by Kim, Sangwan & Lim, Steve C.

2017 Gender-diverse board and the relevance of voluntary CSR reporting
by Nekhili, Mehdi & Nagati, Haithem & Chtioui, Tawhid & Nekhili, Ali

2017 Determinants of asymmetric loss recognition timeliness in public and private firms in Brazil
by Coelho, Antonio Carlos & Galdi, Fernando Caio & Lopes, Alexsandro Broedel

2017 Comovement, financial reporting complexity, and information markets: Evidence from the effect of changes in 10-Q lengths on internet search volumes and peer correlations
by Filzen, Joshua J. & Schutte, Maria Gabriela

2017 The monitoring role of female directors over accounting quality
by García Lara, Juan Manuel & García Osma, Beatriz & Mora, Araceli & Scapin, Mariano

2017 The governance transfer of blockholders: Evidence from block acquisitions and earnings management around the world
by Dai, Lili & Dharwadkar, Ravi & Shi, Linna & Zhang, Bohui

2017 Corporate fraud and external social connectedness of independent directors
by Kuang, Yu Flora & Lee, Gladys

2017 The relation among trapped cash, permanently reinvested earnings, and foreign cash
by Laplante, Stacie K. & Nesbitt, Wayne L.

2017 Do busy directors influence the cost of debt? An examination through the lens of takeover vulnerability
by Chakravarty, Sugato & Rutherford, Leann G.

2017 Earnings smoothing: Does it exacerbate or constrain stock price crash risk?
by Chen, Changling & Kim, Jeong-Bon & Yao, Li

2017 Dividend policy and earnings management across countries
by He, Wen & Ng, Lilian & Zaiats, Nataliya & Zhang, Bohui

2017 Do operating leases expand credit capacity? Evidence from borrowing costs and credit ratings
by Lim, Steve C. & Mann, Steven C. & Mihov, Vassil T.

2017 Audit time pressure and earnings quality: An examination of accelerated filings
by Lambert, Tamara A. & Jones, Keith L. & Brazel, Joseph F. & Showalter, D. Scott

2017 Accounting Quality and Loan Pricing: The Effect of Cross-country Differences in Legal Enforcement
by Anagnostopoulou, Seraina C.

2017 Do Foreign Directors Mitigate Earnings Management? Evidence From China
by Du, Xingqiang & Jian, Wei & Lai, Shaojuan

2017 Banks' Use of Accounting Discretion and Regulatory Intervention: The Case of European Banks' Impairments on Greek Government Bonds
by Bierey, Martin & Schmidt, Martin

2017 Voluntary Disclosure of Internal Control Weakness and Earnings Quality: Evidence From China
by Ji, Xu-dong & Lu, Wei & Qu, Wen

2017 The Characteristics Of The Information Contained In The Synthesis Reports
by Aurelia DUMITRU & Andrei Bogdan BUDICÄ‚ & Adrian Florin BUDICÄ‚

2017 Hileli Finansal Raporlamada Ýç Denetçilerin Sorumluluðununun Tespitine Ýliþkin Bir Araþtýrma
by Zeki DOÐAN & Fatma ÇITAK

2017 Muhasebe Eðitimi Alan Öðrencilerin Muhasebe Mesleðine Bakýþ Açýlarýnýn Ýncelenmesi: Ömer Halisdemir Üniversitesi Örneði
by Ýncilay ERDURU & Ali DERAN & Serpil ÇELÝK

2017 Hastane Hizmetleri Sektörünün Aktif ve Özsermaye Karlýlýk Performansýnýn Analizi: Hastane Hizmetleri Sektör Bilançolarýnda Bir Araþtýrma
by Erdinç KARADENÝZ & Levent KOÞAN

2017 The Implementation of Enterprise Resource Planning System within Jordanian Industrial Sector
by Mahmoud Nassar & Lina Warrad & Yousef Abu Siam

2017 A Critical Study of Cost Approaches in the Accounting Thought: Conceptual Study
by Adeeb Abdulwahab Al-Hebry & Ebrahim Mohammed Al-Matari

2017 Innovation of a Technological Product with Utilizing the Target Costing Methodology
by Marek Potkány & Petr Novák & Róbert Kovác & Miloš Hitka

2017 The Link between Information Technology, Activity-based Costing Implementation and Organizational Performance
by Safaa Ibrahim Mahmood Al-Nuaim & Safaa Ibrahim Mahmood Al-Nuaim & Safaa Ibrahim Mahmood Al-Nuaim & Rapiah Mohamed & Jamal Mohammed Esmail Alekam

2017 Empirical Analysis of Operating Efficiency and Firm Value: A Study of Fast Moving Consumer Goods and Pharmaceutical Sector in India
by Pritpal Singh Bhullar

2017 Synergistic Role of Balanced Scorecard/Activity Based Costing and Goal Programming Combined Model on Strategic Cost Management
by Mohammad Taleghani

2017 Evidence on the Extent of Cosmetic Earnings and Revenues Management by Jordanian Companies
by Ahmad Ahed Bader & Mousa Mohammad Abdullah Saleh

2017 Evaluating the Benefits of New Financial System (Accrual Accounting) Establishment in Medical and Health Care Sciences, Guilan University
by Mohammad Reza Pour Hosein & Morteza Hassanzadeh & Seyedeh Saeedeh Hashemi

2017 Impact of Audit Committee on the Association Between Financial Reporting Quality and Shareholder Value
by Ahmad Ibrahim Karajeh & Mohd Yussoff B. Ibrahim

2017 International Financial Reporting Standard Adoption and Value Relevance of Accounting Information in Nigeria
by Uwalomwa Uwuigbe & Olubukola Ranti Uwuigbe & Moyosore Esther Durodola & Jimoh Jafaru & Rehimetu Jimoh

2017 Accounting Conservatism and Ownership Structure Effect: Evidence from Industrial and Financial Jordanian Listed Companies
by Amneh Alkurdi & Munther Al-Nimer & Mohammad Dabaghia

2017 The Implementing Activity-based Costing Technique and Its Impact on Profitability: A Study of Listed Manufacturing Companies in Jordan
by Laith Akram Muflih Al-Qudah & Yusuf Ali Khalaf Al-Hroot

2017 The Investigation and Elimination of Public Procurement Fraud in Government Sectors (A Case Study in Indonesia’s Procurement System: Cases from 2006 to 2012)
by Ach Maulidi

2017 Analysis of Operating Cash Flow to Detect Real Activity Manipulation and Its Effect on Market Performance
by Andreas Andreas

2017 Estimation Error of Earnings Information: A Test of Representativeness and Anchoring-adjustment Heuristic
by Abdul Hamid Habbe

2017 Анализ На Връзката Между Риска И Равнището На Неговите Оповестявания Във Финансовите Отчети На Банките
by Калин Калев

2017 Measuring the Company’s Real Performance by Physical Capital Maintenance
by IULIA JIANU & IONEL JIANU & CARMEN TURLEA

2017 Aplicación del modelo de revaluación de propiedades, planta y equipo en empresas chilenas del sector energético
by Claudia Orellana Fuentes & Digna Azúa Álvarez

2017 Cash Flow-Financial Planning Tool In The Tourism Units
by Boby COSTI & Marius BOIŢĂ & Gheorghe PRIBEANU & Luminita PĂIUŞAN & Ionela Mihaela MILUTIN & Eduard AJTAY

2017 Managerial Accounting System: Utility, Practice, Manipulation, Normalization
by Flavius-Andrei GUINEA

2017 Trends Of The Factoring Turnover In International Comparisons
by Éva DARABOS & Bernadett BÉRESNÉ MÁRTHA

2017 Accounting For Contingent Considerations In Business Combinations
by Gurgen KALASHYAN

2017 Financial Performance Analysis Based On The Profit And Loss Statement
by Ludmila PROFIR

2017 Ifrs In Romanian Banking System. Limits And Challenges
by Inesa TOFANICA & Emil HOROMNEA & Mihaela CHIRIAC

2017 The Taxation And The Countries Competitiveness
by Csongor CSŐSZ & Tímea RÉTI

2017 XBRL Implementation in the Banking Sector in Montenegro
by Vladan Martić & Ana Lalević-Filipović & Milivoje Radović

2017 The Firm as an Enterprise Entity and the Tax Avoidance Conundrum: Perspectives from Accounting Theory and Policy
by Biondi Yuri

2017 Some Insight Into The Perception Of Romanian Managers Regarding Financial Reporting Quality
by POP Ioana & MAN Mariana

2017 Assessment Of The Company'S Performance In Terms Of Gains And Losses From Revaluation Of Fixed Assets Recorded In Equity
by ION Elena Iuliana & MAN Mariana

2017 Financial Ratio Analysys - A Comparative Setting On Accounting Data And Distortions Caused By The Ifrs Convergence Process
by GENCIA Adrian & MATES Dorel

2017 An Econometric Approach Of The Banking Risks - Case Of Central And Est European Countries
by GABAN Lucian & RUS Ionut - Marius & FETITA Alin

2017 Impact Of Educational Csr On Regional Business
by LAVAL Valerian

2017 Problems and Prospects of Accounting Education
by Fanya Filipova & Daniela Georgieva & Bistra Nikolaeva Nikolova & Reni Petrova & Iliyan Hristov

2017 Family Ownership, Earnings Informativeness, and Role of Audit Committees: An Empirical Investigation in India
by Prasanna Krishna & Ramanathan Geeta & Arora Bharat

2017 Islamic Banks Financial Performance and Implications of Basel III Standards in the GCC: An Empirical Analysis
by Osama M. Al-Hares (Correspondnce author) & Kashif Saleem

2017 Bankruptcy risk prediction models based on artificial neural networks
by Doina PRODAN-PALADE

2017 The hidden costs of self-management services in the accounting activity of a company
by Gary COKINS & Sorinel CAPUSNEANU & Dan Ioan TOPOR & Oana Raluca Ivan

2017 The impact of conditional and unconditional conservatism on trade credit: evidence of Tehran Stock Exchange
by Samin KOHANSAL & Shoeyb ROSTAMI & Zeynab ROSTAMI

2017 IFRS 16 “Leases” – consequences on the financial statements and financial indicators
by Marian SACARIN

2017 Hedge accounting under IFRS 9: an analysis of reforms
by Jatinder Pal Singh

2017 How To Use Financial Statements Within The Global Economic Analysis Trend
by Liliana MANEA

2017 Implementation Of Management Accounting Tools – Solution To Enhance The Performance Of Public Capital Companies In Difficulty. Case Study: Romanian Television Company
by Mariana MAN & Bogdan RAVA?

2017 Does Simplified Accounting Limit Small and Micro Companies’ Access To Bank Financing?
by Halina Waniak-Michalak

2017 Adoption Process of IFRS for SMEs in Turkey: Insights from Academics and Accountants
by Merve Kilic & Ali Uyar

2017 The Use of Management Accounting Practices by Romanian Small and Medium-Sized Enterprises: A Field Study
by Dan Dacian Cuzdriorean

2017 Accounting by SMEs – Evidence from Slovenia
by Mateja Jerman

2017 Private SME Accounting in Poland. Does Bank Lending Influence Their Accounting And Financial Reporting Practice?
by Anna Bialek-Jaworska

2017 Editorial. Small and Medium-Sized Entities Reporting In Central and Eastern Europe
by Catalin Nicolae Albu & Karol Marek Klimczak

2017 What Explains Changes In Accounting Divisional Performance Under Liquidity Shortage Conditions? Evidence from the Greek Banking
by Eleftherios Aggelopoulos

2017 The Impact of Online Corporate Reporting Quality on Analyst Following and Properties of Their EPS Forecasts
by Ahmed Saleh & Clare Roberts

2017 Analysis of the Impact of First-Time Mandatory IFRS Adoption on Financial Statements: The Case Study of the Listed Hotels in Turkey
by Ilhan Dalci & Hasan Ozyapici

2017 The Legitimacy of the International Integrated Reporting Council
by Madalina Dumitru & Raluca Gina Guse

2017 Solid Knowledge Management – The Ingredient Companies Need for Performance: A Romanian Insight
by Victoria Stanciu & Andrei Tinca

2017 Offshoring Accounting Services: New Opportunities for Developing Countries
by Jadranka Mrsik & Ninko Kostovski

2017 From The Accounting of War to the Accounting of Peace: Putting Bricks for a New Environmental Accounting. A Critical Analysis
by Paul Diaconu

2017 Assessment of the State of Implementation of Excellence Model Common Assessment Framework (CAF) 2013 by the National Institutes of Research – Development – Innovation in Romania
by Cristina Raluca Popescu & Gheorghe N. Popescu & Veronica Adriana Popescu

2017 Exploring the Impact of ISO 9001, ISO 14001 and OHSAS 18001 Certification on Financial Performance: The Case of Companies listed on the Bucharest Stock Exchange
by Mihaela Iona?cu & Ion Iona?cu & Marian Sacarin & Mihaela Minu

2017(XXVII) Accounting culture for preventing discimination in vulnerable communities
by Gheorghe ZAMAN & Luminita IONESCU

2016 Chancen und Grenzen eines wirkungsorientierten Personalcontrollings
by Sommerer, Jan

2016 Messung der Wirksamkeit von Maßnahmen im wirkungsorientiertem Personalcontrolling
by Sommerer, Jan

2016 Book-tax conformity and reporting behavior: A quasi-experiment
by Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina

2016 Reciprocity and honesty in capital budgeting: Positive spill-over effects of reporting
by Ostermaier, Andreas

2016 The Effects of the Financial Crisis on Cooperative Banks in Europe – A Critical Comparison –
by Henselmann, Klaus & Ditter, Dominik & Lupp, Philipp

2016 Tax compliance costs: Cost burden and cost reliability
by Eichfelder, Sebastian & Hechtner, Frank

2016 Financial transaction taxes: Announcement effects, short-run effects, and long-run effects
by Eichfelder, Sebastian & Lau, Mona

2016 The Mismeasure of Mammon: Uses and Abuses of Executive Pay Data
by Matt Hopkins & William Lazonick

2016 Marking to Market versus Taking to Market
by Guillaume Plantin & Jean Tirole

2016 Bank-Specific Determinants Of Sensitivity Of Loan-Loss Provisions To Business Cycle
by Malgorzata Olszak & Iwona Kowalska & Patrycja Chodnicka-Jaworska & Filip Switala

2016 Management of financial results of the organization by using management accounting techniques
by Andrew Sokolov & Tatyana Elsukova & Albina Sadykova

2016 Agricultural accounting systems supporting farm financial management ? the case of Polish FADN
by Joanna Paw?owska-Tyszko & Micha? Soliwoda

2016 Types of financial statements, questions of their submission and comparative analysis according to the IFRS
by Levan Sabauri & Nadezhda Kvatashidze

2016 Economic Consequences of Announcing Strategic Alternatives
by Zha Giedt, Jenny

2016 Accrual Reversals And Company Performance: Analysis Of Emerging Market
by Baloch, Muhammad Saad & Hassan, Arshad

2016 Faktor-Faktor Yang Mempengaruhi Pendapatan Pedagang Rujak Simpang Jodoh Pasar Tujuh Tembung
by Munte, Mei Hotma Mariati

2016 Възможности За Използването На Интерактивни Методи На Обучение По Счетоводните Дисциплини, Преподавани Във Висшите Учебни Заведения
by Georgieva, Daniela

2016 The Effectiveness of Risk Management Committee and Hedge Accounting Practices in Malaysia
by Abdullah, Azrul & Ku Ismail, Ku Nor Izah

2016 Pengaruh Remunerasi Terhadap Kinerja Anggota Polri Polsekta Tanah Jawa
by Munte, Mei Hotma Mariati

2016 Peran Bhayangkari, Latar Belakang Pendidikan Polri, Dan Satuan Kerja Dalam Meningkatkan Pendapatan (Studi Kasus Pada Pama Dan Pamen Polda Sumut)
by Munte, Mei Hotma Mariati

2016 Implementasi Pangkat, Tingkat Pendidikan, Jam Kerja, Jabatan, Dan Tipe Polsek Dalam Upaya Meningkatkan Pendapatan Anggota Polri (Studi Kasus Di Tujuh Belas Polsek Di Polres Simalungun)
by Munte, Mei Hotma Mariati & Simarmata, Melissa Tri Angela

2016 Capital depreciation and the underdetermination of rate of return: A unifying perspective
by Magni, Carlo Alberto

2016 Do Religion, Corporate Governance and BIG 4 Audit Interactions Affect Misclassification?
by Boahen, Eric & Mamatzakis, Emmanuel

2016 The Moderating role of Capability Element of Fraud on Internal Industry Factors and Fraud Prevention in Saudi Arabian Banking Sector
by Popoola, Oluwatoyin Muse Johnson & Rayaan, Baz & Samsudin, Rose Shamsiah & Ahmad, Ayoib B. Che

2016 Determinants of Internal Audit Task Performance in Nigerian Tertiary Institutions: A Conceptual Approach
by Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Kehinde, Oyewumi Hassan

2016 An empirical effect of Fraud Specific Problem Representation on Accountants’ Skills and Fraud Risk Assessment
by Popoola, Oluwatoyin Muse Johnson & Ahmad, Ayoib B Che & Abdullah, Zaimah & Idris, Kamil Md & Abu Bakar, Fathiyyah

2016 Is Bank Supervision Effective? Evidence from the Allowance for Loan and Lease Losses
by Yang, Ling

2016 Measuring business profits: Accountants versus economists
by Hasan, Zubair

2016 Performance Measurement and Management Promotion through Non-Financial Measures: A Management Accounting Perspective
by Eisenberg, Paul

2016 Fraud Detection, Conservatism and Political Economy of Whistle Blowing
by Ozili, Peterson K

2016 The Balanced Scorecard and Beyond – Applying Theories of Performance Measurement, Employment and Rewards in Management Accounting Education
by Eisenberg, Paul

2016 Zakat Accounting: Metaphor and accounting treatment for business organization
by Jaelani, Aan

2016 Earnings Quality and IFRS Research in Africa: Recent Evidence, Issues and Future Direction
by Ozili, P K

2016 Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing
by Alcouffe, Simon & Galy, Nadine & Gaté, Loïc

2016 Are banks’ below-par own debt repurchases a cause for prudential concern?
by Lubberink, Martien & Renders, Annelies

2016 The ethics of tax accounting. Is there a conflict?
by TOMA, LOREDANA OANA

2016 The ethics of tax accounting. Is there a conflict?
by TOMA, LOREDANA OANA

2016 Empirical study on the effect of the return on investment on budgetary slacks in investment expenditures
by Cadoret, Jeremy

2016 A simple model for cash flow management in nonprofits
by Malki, Elli

2016 Cost Accounting: A Pivotal Factor of Entrepreneurial Success
by Salako, Mudashiru Abiodun & Yusuf, Sulaimon Aremu

2016 The impact of financial crisis on earnings management: evidence from EU-25
by Luísa Andreia Serra Costa & António de Melo da Costa Cerqueira & Elísio Fernando Moreira Brandão

2016 Rekapitulace jednoduchého účetnictví rok 2016
by Iris Šimíková

2016 International Comparison of South African Private Hospital Price Levels
by Luca Lorenzoni & Tomas Roubal

2016 Sensitivity analysis and investment decisions: NPV-consistency of rates of return
by Andrea Marchiioni & Carlo Alberto Magni

2016 The Impact of Japanese Regulatory Changes on Accrual-Based and Real Earnings Management
by Masahiro Enomoto & Tomoyasu Yamaguchi

2016 Welfare Effects of Endogenous Information Acquisition and Disclosure in Duopoly Markets
by Kazunori Miwa

2016 Fixed Asset Impairment Accounting and Employee Negotiations: Evidence from Japan
by Keishi Fujiyama

2016 Empirical Analysis on Industry Specialization of Audit Firms and Its Audit Quality
by Ryo Kato & Hu Dan Semba

2016 Financial Risk, Main Bank System, and Cost Behavior: Empirical Evidence from Japan
by Mami Koyama & Tomohisa Kitada & Takehisa Kajiwara

2016 Do Option Traders Target Firms With Poor Earnings Quality
by Cristhian Mellado & Surendranath R. Jory & Thanh N. Ngo

2016 Compliance in letter and compliance in spirit? - Evidence from board and audit committee meetings in India
by Subrata Sarakar

2016 Simultaneous Estimation of Cost of Equity and Expected Earnings of Individual Firms with the Residual Income Model
by Tetsuya Adachi & Takashi Asano & Tatsushi Okuda

2016 Mandatory adoption of business risk disclosure: evidence from Japanese firms
by KIM, Hyonok & YASUDA, Yukihiro

2016 A new approach to identify the economic effects of disclosure: Information content of business risk disclosures in Japanese firms
by KIM, Hyonok & YASUDA, Yukihiro

2016 Blockchains, Real-Time Accounting and the Future of Credit Risk Modeling
by Byström, Hans

2016 Accounting for Central Neighborhood Change, 1980-2010
by Baum-Snow, Nathaniel & Hartley, Daniel

2016 Information Production, Misconduct Effort, and the Duration of Corporate Fraud
by Pinheiro, Roberto & Black, Jonathan & Nilsson, Mattias & da Silva, Maximiliano

2016 Views on the Method of Calculation of the Costs of Activities and Coordinates its Implementation
by Dana SISEA & Valentin SCARLAT

2016 Uncovering Expected Returns: Information in Analyst Coverage Proxies
by Lee, Charles M. C. & So, Eric C.

2016 Shareholders’ Demand for Conservatism? Accounting Conservatism, Earnings Management, and the Stewardship Value of Information
by Larmande, Larmande

2016 La relation entre les coûts et la qualité des soins : une alliance profitable pour les établissements de santé ? The relationship between costs and quality of care : a profitable alliance for hospitals ?
by Lucile Veran

2016 L’ALBERO DEL RISCHIO: RELAZIONI STOCASTICHE (ELEMENTARI) TRA GLI INDICATORI DI BILANCIO [The tree of risk: (elementary) stochastic relations between financial ratios]
by Franco Varetto

2016 La carga tributaria sobre los ingresos laborales y de capital en Colombia: el caso del impuesto sobre la renta y el IVA
by Jorge Armando Rodríguez & Javier Ávila Mahecha

2016 Would a CCCTB mitigate profit shifting?
by Claudia Keser & Gerrit Kimpel & Andreas Oestreicher

2016 The effect of foreign institutional ownership on corporate tax avoidance: international evidence
by Hasan, Iftekhar & Kim, Incheol & Teng, Haimeng & Wu, Qiang

2016 Accounting in central banks
by Bholat, David & Darbyshire, Robin

2016 Non-performing loans: regulatory and accounting treatments of assets
by Bholat, David & Lastra, Rosa & Markose, Sheri & Miglionico, Andrea & Sen, Kallol

2016 Prudential filters, portfolio composition and capital ratios in European banks
by I. Argimon & M. Dietsch & A. Estrada

2016 Return on Investment – Indicator for Measuring the Profitability of Invested Capital
by Zamfir Mariana & Manea Marinela Daniela & Ionescu Luiza

2016 Content of Disclosures Concerning Control over Financial Reporting: The Perspective of Polish Listed Companies
by Gad Jacek

2016 Doing Business with the State and Firms’ Growth. Grasping Invisible Relational Capital
by Serdarević Nino & Muratović-Dedić Ajla & Karić Inela

2016 Applying Of The Uniform System Of Accounts For The Lodging Industry (USALI) For The Purposes Of Financial And Management Accounting
by Dragan Georgiev

2016 Sustainability Reporting and Financial Performance of Malaysian Public Listed Companies
by Nur Fatin Kasbun & Boon Heng Teh & Tze San Ong

2016 Environmental Management System and Financial Performance
by Tze San Ong & Boon Heng Teh & Sin Huei Ng & Wei Ni Soh

2016 Pongamos orden en los libros y las cuentas anuales de las sociedades agrarias de transformación
by Emilio Mauleón Méndez & Juana Isabel Genovart Balaguer

2016 Los centros especiales de empleo en Castilla y León, 2007-2013: efectos de la crisis en función de la personalidad jurídica que adoptan
by María Isabel Manzano Martín & María Nieves Redondo Martín & María Paz Robles Paramio

2016 Mandatory and Voluntary Disclosures of Serbian Listed Companies - Achieved Level and Some Recommendation for Improving their Relevance
by Ksenija Denčić-Mihajlov & Dejan Spasić

2016 Conservative accounting as a signaling device in debt covenants
by Birgit Beinsen

2016 The effects of the interactive use of management control systems on process and organizational innovation
by Ernesto Lopez-Valeiras & Maria Beatriz Gonzalez-Sanchez & Jacobo Gomez-Conde

2016 Accounting flexibility and managers’ forecast behavior prior to seasoned equity offerings
by Jae B. Kim

2016 The benefits of specific risk-factor disclosures
by Ole-Kristian Hope & Danqi Hu & Hai Lu

2016 Analyst information precision and small earnings surprises
by Sanjay W. Bissessur & David Veenman

2016 The predictive power of investment and accruals
by Jonathan Lewellen & Robert J. Resutek

2016 Are managers strategic in reporting non-earnings news? Evidence on timing and news bundling
by Benjamin Segal & Dan Segal

2016 Spring-loading future performance when no one is looking? Earnings and cash flow management around acquisitions
by Shuping Chen & Jake Thomas & Frank Zhang

2016 Price discovery in the CDS market: the informational role of equity short interest
by Paul A. Griffin & Hyun A. Hong & Jeong-Bon Kim

2016 A review of the IFRS adoption literature
by Emmanuel T. De George & Xi Li & Lakshmanan Shivakumar

2016 Conditional conservatism and disaggregated bad news indicators in accrual models
by Dmitri Byzalov & Sudipta Basu

2016 Limited attention, statement of cash flow disclosure, and the valuation of accruals
by Bin Miao & Siew Hong Teoh & Zinan Zhu

2016 Structural properties of the price-to-earnings and price-to-book ratios
by Alexander Nezlobin & Madhav V. Rajan & Stefan Reichelstein

2016 Accruals and price crashes
by Wei Zhu

2016 The effects of anticipated future investments on firm value: evidence from mergers and acquisitions
by Ning Zhang

2016 Late for a very important date: financial reporting and audit implications of late 10-K filings
by Jian Cao & Feng Chen & Julia L. Higgs

2016 How do CEO incentives affect corporate tax planning and financial reporting of income taxes?
by Kathleen Powers & John R. Robinson & Bridget Stomberg

2016 Analysts’ pre-tax income forecasts and the tax expense anomaly
by Bok Baik & Kyonghee Kim & Richard Morton & Yongoh Roh

2016 Tests of investor learning models using earnings innovations and implied volatilities
by Thaddeus Neururer & George Papadakis & Edward J. Riedl

2016 Contemporaneous verification of language: evidence from management earnings forecasts
by Stephen Baginski & Elizabeth Demers & Chong Wang & Julia Yu

2016 Usefulness of fair values for predicting banks’ future earnings: evidence from other comprehensive income and its components
by Brian Bratten & Monika Causholli & Urooj Khan

2016 The informativeness of pro forma and street earnings: an examination of information asymmetry around earnings announcements
by Qianyun Huang & Terrance R. Skantz

2016 Political contributions and analyst behavior
by Danling Jiang & Alok Kumar & Kelvin K. F. Law

2016 Dual transfer pricing with internal and external trade
by Edward Johnson & Nicole Bastian Johnson & Thomas Pfeiffer

2016 Implications of biased reporting: conservative and liberal accounting policies in oligopolies
by Henry L. Friedman & John S. Hughes & Richard Saouma

2016 Accounting-based downside risk, cost of capital, and the macroeconomy
by Yaniv Konchitchki & Yan Luo & Mary L. Z. Ma & Feng Wu

2016 Measuring income tax accrual quality
by Preeti Choudhary & Allison Koester & Terry Shevlin

2016 Relations among audit committee establishment, information transparency and earnings quality: evidence from simultaneous equation models
by Mao-Chang Wang & Meng-Han Lee & Jia-Jiann Chuang

2016 Use of simulation in controlling research: a systematic literature review for German-speaking countries
by Cathérine Grisar & Matthias Meyer

2016 Considering real options in short-term decision making
by Nils Crasselt & Christian Lohmann

2016 Strategy implementation through hierarchical couplings in a management control package: an explorative case study
by Berend Van der Kolk & Tom Schokker

2016 Efficiency Measurement and Determinants of the Public Transport Industry in Tunisia
by Ahmed Ayadi & Sami Hammami

2016 What does the financial market pricing do? A simulation analysis with a view to systemic volatility, exuberance and vagary
by Yuri Biondi & Simone Righi

2016 Risk-taking in tournaments: an experimental analysis
by Ivo Schedlinsky & Friedrich Sommer & Arnt Wöhrmann

2016 The determinants of capitalising development costs in private companies: evidence from Germany
by Brigitte Eierle & Simone Wencki

2016 Informing management on the future structure of hospital care: an extrapolation of trends in demand and costs in lung diseases
by Matthias Vogl & Reiner Leidl

2016 Possibilities For Conceptualization Of The Contemporary Accounting Theory (Part One)
by Eleonora Stancheva-Todorova

2016 Corporate Borrowing And Tax Shield Among Listed Companies In Nigeria
by INAYA LUCKY SALUBI & EKWUEME CHIZOBA MARCELLA

2016 On Accounting Principles In The Context Of The New Accounting Law
by GERGANA NIKOLOVA

2016 Time Series Behaviour And The Predictive Ability Of Accounting Numbers: Evidence From Listed Firms In Nigeria
by OKORO GODSDAY EDESIRI

2016 The Needs and Possibilities of Application of Management Accounting and Controlling Tools Which Support Risk Identification and Assessment in Successive Phases of Company Growth (Potrzeby i mozliwosci zastosowania narzedzi rachunkowosci zarzadczej i controllingu, wspomagajacych identyfikacje i ocene ryzyka w procesie wzrostu przedsiebiorstwa)
by Adriana Kaszuba-Perz

2016 Budgeting as a Method of Cost Management Using a Residential Community as an Example (Budzetowanie jako metoda zarzadzania kosztami na przykladzie wspolnoty mieszkaniowej)
by Bartlomiej Juras & Malgorzata Czerny

2016 Application of Logistic Regression to Detect the Fraudulent Financial Statements (Zastosowanie regresji logistycznej do wykrywania falszowania sprawozdan finansowych)
by Marek Sylwestrzak

2016 Proposal for a Practical Implementation of Maslowian Portfolio Theory (Wniosek dotyczacy praktycznego wdrozenia Maslowian Portfolio Theory)
by Philippe de Brouwer

2016 Applying Text Mining to Analyze the Performance of PBOs on the Basis of Their Obligatory Annual Activity Statements (Analiza dokonan OPP prezentowanych w ich rocznych obligatoryjnych sprawozdaniach z dzialalnosci z wykorzystaniem metody eksploracji tekstu)
by Tomasz Dyczkowski

2016 “Earnings Management” as a Factor for Underpricing Initial Public Offerings: Evidence from the Warsaw Stock Exchange (“Kreowanie wynikow” jako czynnik niedowartosciowania ceny akcji spolek IPO na przykladzie GPW w Warszawie)
by Rafa³ Cieslik

2016 Provisions for Future Liabilities and Effective Corporate Income Tax Rate
by Anna Leszczyłowska

2016 The implementation of the finacial-accounting information system
by Dinu Octavian Nicolescu

2016 Does the market price the nature and extent of earnings management for firms that beat their earnings benchmark?
by Camillo Lento & Julie Cotter & Irene Tutticci

2016 The cost of implementing new accounting standards: The case of IFRS adoption in Australia
by Anna Loyeung & Zoltan Matolcsy & Joseph Weber & Peter Wells

2016 The implementation of variable costing in the management of profitability of sales in trade companies
by Anna Dyhdalewicz

2016 Sensitivity and vulnerability of European countries in time of crisis based on a new approach to data clustering and curvilinear analysis
by David BECERRA ALONSO & Armenia ANDRONICEANU & Irina GEORGESCU

2016 Public sector accounting in the Czech Republic and Slovakia
by Milana OTRUSINOVÁ

2016 Research of Corporate Tax Impact on Financial Performance. Case of Companies Listed on Bucharest Stock Exchange
by Ileana Cosmina PITULICE & Aurelia STEFANESCU & Viorica Georgiana MINZU & Adriana Florina POPA & Arina Mihaela NICULESCU (DIACONU)

2016 Statistical Assessment of the Value Relevance of Financial Information Reported by Romanian Listed Companies
by Elisabeta Jaba & Ioan-Bogdan Robu & Costel Istrate & Christiana Brigitte Balan & Mihai Roman

2016 The Adaptation Of Profit And Loss Account To The Current Requirements Reporting Of The Performances
by GĂDĂU , Liana

2016 A New Dimension In Activity Reporting And The Performance Of The Enterprise – Non-Financial Reporting
by GĂDĂU, Liana

2016 Situation Of Regulations For Holding Companies In Romania
by BRAGA, Viorica-Filofteia & Naftanaila, Cristina Alina & Avram, Laurentia Georgeta

2016 Studies On The Materiality And Aggregation, Compensation And Offsetting In Financial Statements
by GADAU, Liana

2016 The Role of Accounting and Marketıng in Calculating Customer Lifetime Value on Key Account Management in B2B/Industrial Markets
by Ekergil, Vedat & Ersoy, Nezihe Figen

2016 Impact of New Standard “IFRS 16 Leases” on Statement of Financial Position and Key Ratios: A Case Study on an Airline Company in Turkey
by Öztürk, Meryem & Serçemeli, Murat

2016 The Relationships Among Earnings Management, Independent Audit Opinion and Audit Firm Switch: A Research on Manufacturing Industry at Borsa İstanbul
by Ocak, Murat

2016 The Relationship between Working Capital Management and Profitability: Evidence from Turkey
by Şamiloğlu, Famil & Akgün, Ali İhsan

2016 Forensic Accounting Versus Expertise Practices in Financial Dispute Litigation: The Sample of Ordu Courthouse
by Yazarkan, Hakan & Kaygın, Ceyda Yerdelen

2016 Analyst Earnings Forecasts, Individual Investors’Expectations and Trading Volume: An Experimental Approach
by Thanh Huong Dinh & Jean-François Gajewski & Duc Khuong Nguyen

2016 Accounting Education And Research In Relation To Business Needs
by Athanasios MANDILAS & Dimitrios KOURTIDIS & Giannoula FLOROU & Stavros VALSAMIDIS

2016 Cost Volume Profit, A Managerial Accounting Technique
by Victoria FIRESCU & Diana BRANZA

2016 Issues Concerning The Use Of Social And Environmental Indicators For Performance Management
by Marian TAICU & Maria Daniela BONDOC

2016 Ekonomické teorie účetnictví: přehled moderních přístupů a jejich reflexe při tvorbě účetních standardů
by David Procházka & Jiří Pelák

2016 Logo Color, Earnings Management and Firm Value
by Tao Chen

2016 Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot)
by Filip Hrůza & Petr Valouch

2016 Modernisation of Public Sector Financial Reporting Systems in Europe - Challenges and Milestones
by Michal Svoboda

2016 Disclosure of Joint Ventures and Associates in Financial Statement under IFRS
by Petra Ašenbrenerová

2016 Do Czech Companies Disclose Revenue in Accordance with IFRS Requirements?
by Kateřina Knorová

2016 Relationship between Liquidity and Profitability: Empirical Study from the Czech Republic
by Jan Svitlík & Lukáš Poutník

2016 The IFRS 8 Segment Reporting Disclosure: Evidence on the Czech Listed Companies
by Nattarinee Kopecká

2016 IFRS vs. CAL: summary of practical knowledge and identification of research questions
by Kristýna Havlová

2016 IFRS 16 Leases
by Dana Dvořáková

2016 The consolidated group definition of public sector in the Czech republic and Slovakia
by Lukáš Poutník

2016 Simple accounting versus tax records
by Iris Šimíková

2016 The rate of implementation of accrual based accounting in the EU public sector
by Martin Dvořák

2016 Transparent management of beneficiaries of contributions from Foundation investment fund
by Marek Jošt

2016 Internal control system in the company with the focus on procurement department
by Lenka Nováková

2016 Financial records as a valid standard during the period 1953-1965
by Jan Mikeš

2016 Management under Limited Information - The Measurement of Off-Balance Sheet Assets at Hungarian firms
by Péter Juhász

2016 An Assessment of Risk and Risk Management Information Disclosure of Companies Listed in Nasdaq OMX Baltic and Euronext Brussels
by Dalia Kolmatsui & Renata Legenzova & Mantas Seilius

2016 The Role of Accountant in the Estonian Enterprise
by Ergo Ottoson & Monika Nikitina-Kalamäe & Dr. Natalja Gurvitš

2016 The Significance of Reporting Employee Benefits in Accordance with IFRS in the Czech Business Practice
by Hana Vimrová

2016 Forced Adoption of IFRS by Czech Non-Listed Companies: An Assessment of Benefits and Costs
by David Procházka

2016 Удосконалення Поточної Класифікації Витрат На Оплату Праці В Системі Обліку Підприємства
by Anna Fylypenko

2016 Conservative Accounting Practice - Empirical Evidence On The Provisions Presented In The Financial Statements Of Listed Companies On Bucharest Stock Exchange
by Ramona NEAG

2016 EPSAS: Investment Into the Future. European Public Sector Accounting: Present and Future
by Gergely Harsányi & László István Lukács & Mihály Ormos & Krisztina Sisa & Krisztina Szedlák & Attila Veres

2016 Transformation in Hungary’s Higher Education System. Within the framework of accrual-based and cash-based accounting
by Lívia Pavlik

2016 ¿Pueden considerarse significativas las reformas fiscales de México? || Can the Tax Reforms in Mexico be Considered Significant?
by Lagunas Puls, Sergio & Ramírez Pacheco, Julio César

2016 The Information - Connexion Between Financial Accounting and Management Accounting
by Florin Radu

2016 XBRL – The business Language in the Digital Age
by Florin Radu

2016 The Usefulness of Financial Statements in Making Financial Diagnosis
by Mitica Pepi

2016 The Influence of Available Cash Evaluation in the Issuing of Financial Auditor’s Opinion
by Mortură Laura-Alexandra

2016 The Economic Risks Arising from the Analysis of the Balance Sheet of an Economic Entity
by Andreea Mihaela Marin & Cristiana Daniela Lazăr

2016 Balance Sheet - General Information on Financial Health, Liquidity and Solvency of an Economic Entity
by Andreea Mihaela Marin & Cristiana Daniela Lazăr

2016 Financial Indicators of Performance Measurement: Reality, Relevance and Distortion
by Flavius-Andrei Guinea

2016 Creativity in Managerial Accounting: the Syndrome of Clone-type Production Costs
by Flavius-Andrei Guinea

2016 Peculiarities of Reevaluation Results Treatment Pertained to Grounds According to Their Destination
by Andreea Elena Dreghiciu

2016 Aspects Concerning Financial Debts and Assets’ Evaluation at Fair Value
by Andreea Elena Dreghiciu

2016 Application of the Activity Based Costing System to the Wood Industry
by Daniel Petru Vârteiu & Cristian Florin Bota

2016 The Impact of Applying the IFRS Accounting Rules on the Business Environment
by Diana Andreea Trãistaru

2016 The Importance of Accounting Information in Decision Making
by Ionu? Spãtãrelu & Daniela Petec (Cãlinescu)

2016 Aspects Concerning Taxes in the Evaluation Perspective. Romanian Case
by Alina Pu?an & Andreea Elena Dreghiciu

2016 Considerations on the Fiscal Consequences of Accounting Result
by Petec ( Cãlinescu) Daniela & Ionu? Spãtãrelu

2016 Techniques Applied for Accounting of Revenues with Deferred Payments
by Traian Cristin Nicolae

2016 Particularities of Profit and Loss Account Audit and the Production Process in Constructions
by Marian Grigore

2016 The Adjusted Net Asset Valuation Method – Connecting the dots between Theory and Practice
by Silvia Ghi?ã-Mitrescu & Cristina Duhnea

2016 Specific Procedures and Techniques of the Creative Accounting Concerning Tangible Assets Reevaluation
by Andreea Elena Dreghiciu & Alina Pu?an

2016 Analysis of Commercial Companies Profitability in the Garment Industry in Romania
by Cristina Caprian

2016 Aspects of Influence on the Accounting-Taxation Relation at the Legislative Level in Romania
by Mihaela-Nicoleta Bãcanu

2016 The Study On International Cooperation Made By The Romanian Professional Accountancy Bodies
by Greti Daniela Avram & Marioara Avram & Veronel Avram

2016 Specific Requirements for the Accounting Software in Budget Organizations
by Mitko Radoev

2016 Cost Allocation Methods for Joint Products and By-products
by Stoyan Deevski

2016 The Effect of Governance Reforms on Financial Reporting Fraud
by Donelson, Dain C. & McInnis, John & Mergenthaler, Richard D.

2016 Corporate Governance Research on Listed Firms in China: Institutions, Governance and Accountability
by Wong, T. J.

2016 Capital Budgeting and Divisional Performance Measurement
by Johnson, Nicole Bastian & Pfeiffer, Thomas

2016 Rethinking Financial Reporting: Standards, Norms and Institutions
by Sunder, Shyam

2016 Sticky costs in cost behavior of the largest companies in Brazil, Chile and Mexico
by Edgar Pamplona & Clóvis Fiirst & Thiago Bruno de Jesus Silva & Vinícius Costa da Silva Zonatto

2016 Professional judgment in selecting the hierarchy of fair value in Latin American companies
by Blanca Iris Vega Castro & Pedro González Cerrud

2016 Challenges of Establishing and Operating Social Enterprises
by Mária Juhász Várkonyi

2016 Challenges of Establishing and Operating Social Enterprises
by Mária Juhász Várkonyi

2016 Fraud, security, and Controls in Small Businesses: A Proposed Research Agenda
by Robert Stone

2016 Factors Which Influenced the Success of the Implementation of the Regulation of the Minister of Home Affairs Number 59 of 2007 in North Sumatera Provincial Government
by Amar Rinanda Lubis & Erlina & Zainul Bahri Torong

2016 The Effect of Financial Management Knowledge, Competence and Supervision Act of the Government’s Internal Control Officer on the Quality of Government’s Performance Accountability Report Evaluation
by Mulia Saputra & Darwanis & Sonny Maria M. Hutahaean

2016 Considerations on the Integration of Environmental Information in the Entity's Financial Accounting System
by Victor Munteanu & Alice Tinta

2016 Financial Accounting Information System – Premise Of Managerial Act
by Victor Munteanu & Lavinia Copinschi & Carmen Luschi & Anda Laceanu

2016 Corporate Sustainability Reporting Practice In An Emerging Market: A Case Of Listed Companies In Nigeria
by Samuel F. Johnson-Rokosu & Rasaq A. Olanrewaju

2016 Internal Audit – Determinanat Factor In Preventing And Detecting Fraud Related Activity To Public Entities Financial Accounting
by Victor Munteanu & Lavinia Copinschi & Carmen Luschi & Anda Laceanu

2016 Considerations On Value Added Tax Implications On The Entity’s Performance
by Victor Munteanu & Lavinia Copinschi & Carmen Luschi & Anda Laceanu

2016 Accounting quality, debt covenant design, and the cost of debt
by Charlene P. Spiceland & Leo L. Yang & Joseph H. Zhang

2016 The real option approach to adoption or discontinuation of a management accounting innovation: the case of activity-based costing
by Shu Feng & Chun-Yu Ho

2016 Investor perception of managerial discretion in valuing stock options: an empirical examination
by Chii-Shyan Kuo & Xu Wang & Shih-Ti Yu

2016 Sneaking in the back door? An evaluation of reverse mergers and IPOs
by Troy Pollard

2016 Insider sales based on short-term earnings information
by Jonathan A. Milian

2016 The impact of SEC investigations and accounting and auditing enforcement releases on firms’ cost of equity capital
by Curtis Nicholls

2016 On the prediction of financial distress in developed and emerging markets: Does the choice of accounting and market information matter? A comparison of UK and Indian Firms
by Evangelos C. Charalambakis & Ian Garrett

2016 CFO gender and earnings management: evidence from China
by Yu Liu & Zuobao Wei & Feixue Xie

2016 Conditional conservatism and the yield spread of corporate bond issues
by Mingzhi Liu & Michel Magnan

2016 Excess of the PBO over the ABO and hard pension freezes
by Kun Yu

2016 Dual-class versus single-class firms: information asymmetry
by Lucy Lim

2016 The extent of informational efficiency in the credit default swap market: evidence from post-earnings announcement returns
by Nicole Thorne Jenkins & Michael D. Kimbrough & Juan Wang

2016 Capitalizing R&D expenses versus disclosing intangible information
by Mustafa Ciftci & Nan Zhou

2016 Earnings management in the electric utility industry: profit incentives
by Shiyou Li & Emeka Nwaeze & Jennifer Yin

2016 Institutional ownership composition and accounting conservatism
by Ling Lin

2016 Innovation capability and post-IPO performance
by Re-Jin Guo & Nan Zhou

2016 Abnormal real operations, real earnings management, and subsequent crashes in stock prices
by Bill Francis & Iftekhar Hasan & Lingxiang Li

2016 Auditor selection within a business group: evidence from Taiwan
by Yan-Jie Yang & Jungpao Kang & Ruey-Ching Lin & Joshua Ronen

2016 Benchmarking for routines and organizational knowledge: a managerial accounting approach with performance feedback
by Mircea Epure

2016 Value-based management as a tailor-made management practice? A literature review
by Kai Henning Blume

2016 Audit Committees and Financial Reporting Quality in Singapore
by Yuanto Kusnadi & Kwong Sin Leong & Themin Suwardy & Jiwei Wang

2016 Mutual Fund Activism and Market Regulation During the Pre-IFRS Period: The Case of Earnings Informativeness in China from an Ethical Perspective
by Shujun Ding & Chunxin Jia & Zhenyu Wu

2016 Market Reactions to the First-Time Disclosure of Corporate Social Responsibility Reports: Evidence from China
by Kun Tracy Wang & Dejia Li

2016 Regulatory Sanctions on Independent Directors and Their Consequences to the Director Labor Market: Evidence from China
by Michael Firth & Sonia Wong & Qingquan Xin & Ho Yin Yick

2016 Sustainable financial reporting practice in Australian companies - does quality matter?
by Omar Al Farooque

2016 Can overseas investment improve earnings quality?
by Junjian Gu & HU Dan Semba

2016 What Drives Corporate Governance Quality In Emerging African Economies? Evidence From Ghana
by Andrews Owusu

2016 Dysfunctional behavior of external auditors the collision of time budget and time deadline evidence from a developing country
by Rabih Nehme & Abdullah Al Mutawa & Mohammad Jizi

2016 Información De Los Recursos Intangibles Ocultos: ¿Memorias De Sostenibilidad O Informe Anual? / Information Hidden Intangible Resources: Sustainability Or Annual Reports?
by Tejedo Romero, Francisca

2016 The Role of the Professional Accountants in Business Administration
by Luminița IONESCU

2016 A Chinese Kandi Recipe: One Part Sustainability And One Part Entrepreneurial Spirit
by William E. Bealing, Jr & Edward Pitingolo

2016 Gaap Vs. Ifrs Treatment Of Leases And The Impact On Financial Ratios
by Thomas A. Buchman & Peter Harris & Michelle Liu

2016 Is Voluntary Disclosure Value Relevant? Evidence From Italian Listed Companies
by Davide Scaltrito

2016 Income Smoothing Practices Of Us Banks Around The 2008 Financial Crisis
by Burak Dolar

2016 Awareness Of Human Resource Accounting Practices And Costing: Evidence From The Philippines
by Venus C. Ibarra & Corazon A. Cosico

2016 An Examination Of The Impact Of Culture On Ifrs Risk Disclosures For Firms That Cross- List In The U.S
by Carmen B. Ríos-Figueroa

2016 Interrelation of the Reserve for Expected and Incurred Losses and Revaluation Reserve and Their Presentation in the Banks' Accounting
by Kateryna Siukhina

2016 Ontology of Accounting Theory Multi-Variance
by Serhiy Bardash

2016 Agrarian Receipts as an Alternative Form of Crediting Agricultural Entities: Accounting Aspect
by Nataliya Pravdyuk

2016 Historical Analysis of Development of Concept of Qualitative Characteristics of Accounting Information
by Tetyana Plakhtiy

2016 Agricultural Land Use in Ukraine: Analysis of Development Trends and Accounting in Conditions of Potential Establishment of the Leasehold Market
by Serhiy Ostapchuk & Lesya Volyak

2016 Accounting of Agricultural Land Use in Case of Emphyteusis
by Yana Ishchenko

2016 Classification of Product Losses of Supermarkets
by Serhiy Bardash & Inna Kopchykova

2016 Organization of Accounting and Analysis of Commitments in the Asset Management Companies
by Olha Usatenko

2016 Accounting Policies of Parent (Holding) Company and Its Subsidiaries
by Tetyana Storozhuk

2016 Creation of Reserves of Future Costs and Payments to Be Occurred in Accounting as One Way to Reduce Risks of Enterprise Activities in Crisis
by Iryna Predko

2016 Juice Market in Ukraine: State Analysis and Assessment of the Impact of Accounts Receivable of Customers on Its Development
by Liudmyla Kruchak

2016 Methodical Principles of Internal Control of Inventories in the Enterprise Operations Management System
by Inna Herasymovych & Nataliya Morozova-Herasymovych

2016 Integrated Accounting in the Management of Company Taxation
by Lyubov Shevchenko

2016 System Approach to Formation of Accounting Information for Management
by Mykola Demyanenko & Viktoriya Rozhelyuk

2016 Formation of Accounting Information on Costs
by Petro Suk

2016 Calculating and Using Self-Cost of Agricultural Products
by Leonid Suk

2016 Impact of Creativity in Accounting on Indicators of Financial Statements
by Tetyana Storozhuk

2016 Accounting-Informational Reflection of Taxation of Agricultural Enterprises in the Context of Their Sustainable Development
by Oleksandr Kushnirenko

2016 Theoretical Grounds of Social Accounting
by Svitlana Korol

2016 Fundamentals of Component Development of Modern Financial Statements
by Volodymyr Kebko

2016 Method for Determining Minimum Prices and Sales Volumes, Taking into Account the Tax Burden
by Olha Royeva

2016 Methodological Limitations of Transaction Costs Classification in the Accounting
by Serhiy Bardash & Tetyana Osadcha

2016 Accounting Support of Biofuel Production Management
by Nataliya Pravdyuk

2016 Conceptual and Methodological Orientation of the Harmonization of Accounting and Financial Reporting Systems
by Lyubomyr Pylypenko

2016 State of Management Accounting in Agricultural Enterprises (Case Study: Kyiv Region Manufacturers)
by Oleksandr Panadiy

2016 Major Tendencies in Accounting: Ways of Development in the XXI Century
by Serhiy Legenchuk & Alina Raboshuk

2016 Theoretical Aspects of the Formation of Accounting Policy for Payment Transactions with the Budget on Tax Payments
by Vitalina Drachuk

2016 Cluster Accounting Concept: Characteristics and Features
by Oleh Vysochan

2016 Análisis de la representatividad de la MCVL: el caso de las prestaciones del sistema público de pensiones
by Juan Manuel Pérez-Salamero & Marta Regúlez Castillo & Carlos Vidal Meliá

2016 What Explains Widening Profitability Dispersion Around The World?
by NAKANO, MAKOTO & AOKI, YASUHARU

2016 Public disclosure and risk-adjusted performance at bank holding companies
by Hirtle, Beverly

2016 Transparency, accounting discretion, and bank stability
by Bushman, Robert M.

2016 The role of financial reporting and transparency in corporate governance
by Armstrong, Christopher S. & Guay, Wayne R. & Mehran, Hamid & Weber, Joseph P.

2016 Separating Winners from Losers: Composite Indicators Based on Fundamentals in the European Context
by Borja Amor-Tapia & Maria T. Tascon

2016 Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili
by Riccardo Giannetti & Alessandro Marelli

2016 Comparability and Reliability of Financial Information in the Sector of Czech SMES (ten years of IFRS as a part of Czech accounting context)
by Dana Kubickova & Irena Jindrichovska

2016 Divergent effects of external financing on technology innovation activity: Korean evidence
by Kim, Seokchin & Lee, Hyunchul & Kim, Joongi

2016 Cantidad y calidad de información de riesgos divulgada por las empresas españolas: Un análisis en periodos diferentes del ciclo económico
by Cabedo Semper, J. David & Tirado Beltrán, José Miguel

2016 Explanatory factors for the use of the financial report in decision-making: Evidence from Local Government in Portugal
by Nogueira, Sónia Paula S. & Jorge, Susana Margarida F.

2016 ¿Es neutral la información sobre resultados?
by Suárez Fernández, Óscar

2016 La viabilidad del coste del ciclo de vida para la evaluación económica de inversiones militares
by Navarro Galera, Andrés & Ortúzar Maturana, Rodrigo Iván & Alcaraz Quiles, Francisco José

2016 Real economic activity and accounting information in Spanish construction and real estate firms
by Navarro-García, Juan Carlos & Madrid-Guijarro, Antonia

2016 Relación de agencia y monopolio. El caso del tabaco en España (1887-1986)
by Chamorro, Eva & Cámara, Macario

2016 El uso interactivo de la información de control y las respuestas emocionales de los empleados
by Gómez-Ruiz, Laura & Naranjo-Gil, David

2016 ISO 14051: A new era for MFCA implementation and research
by Christ, Katherine L. & Burritt, Roger L.

2016 Guiding through the Fog: Does annual report readability reveal earnings management?
by Ajina, Aymen & Laouiti, Mhamed & Msolli, Badreddine

2016 Bank loan terms and conditions: Is there a macro effect?
by Anagnostopoulou, Seraina C. & Drakos, Konstantinos

2016 Are foreign earnings disclosures value-relevant?
by Joliet, Robert & Muller, Aline

2016 Activist hedge funds and firm disclosure
by Chen, Jing & Jung, Michael J.

2016 Product market competition and earnings management around open-market repurchase announcements
by Liao, Tsai-Ling & Lin, Wen-Chun

2016 The effect of leverage and liquidity on earnings and capital management: Evidence from U.S. commercial banks
by Gombola, Michael J. & Ho, Amy Yueh-Fang & Huang, Chin-Chuan

2016 Gender differences in compensation and earnings management: Evidence from Australian CFOs
by Duong, Lien & Evans, John

2016 How corporate derivatives use impact firm performance?
by Lau, Chee Kwong

2016 Screen winners from losers using simple fundamental analysis in the Pacific-Basin stock markets
by Ng, Chi Cheong Allen & Shen, Jianfu

2016 Conditional conservatism and value relevance of financial reporting: A study in view of converging accounting standards
by Pierre Thijssen, Maximiliaan Willem & Iatridis, George Emmanuel

2016 Market reactions to the appointment of women to the boards of Malaysian firms
by Ku Ismail, Ku Nor Izah & Abdul Manaf, Kamarul Bahrain

2016 Accruals, cash flows, and operating profitability in the cross section of stock returns
by Ball, Ray & Gerakos, Joseph & Linnainmaa, Juhani T. & Nikolaev, Valeri

2016 Bridging the gap: the design of bank loan contracts and distance
by Hollander, Stephan & Verriest, Arnt

2016 Public information and uninformed trading: Implications for market liquidity and price efficiency
by Han, Bing & Tang, Ya & Yang, Liyan

2016 Determinants of bank CDS spreads in Europe
by Samaniego-Medina, Reyes & Trujillo-Ponce, Antonio & Parrado-Martínez, Purificación & di Pietro, Filippo

2016 Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks
by Abdelsalam, Omneya & Dimitropoulos, Panagiotis & Elnahass, Marwa & Leventis, Stergios

2016 Analyst coverage and corporate tax aggressiveness
by Allen, Arthur & Francis, Bill B. & Wu, Qiang & Zhao, Yijiang

2016 Does Basel II affect the market valuation of discretionary loan loss provisions?
by Hamadi, Malika & Heinen, Andréas & Linder, Stefan & Porumb, Vlad-Andrei

2016 Does the uncertainty of firm-level fundamentals help explain cross-sectional differences in liquidity commonality?
by Isshaq, Zangina & Faff, Robert

2016 The impact of news articles and corporate disclosure on credit risk valuation
by Tsai, Feng-Tse & Lu, Hsin-Min & Hung, Mao-Wei

2016 Rank and file employees and the discovery of misreporting: The role of stock options
by Call, Andrew C. & Kedia, Simi & Rajgopal, Shivaram

2016 Do managers really guide through the fog? On the challenges in assessing the causes of voluntary disclosure
by Dyer, Travis & Lang, Mark & Stice-Lawrence, Lorien

2016 Guiding through the Fog: Financial statement complexity and voluntary disclosure
by Guay, Wayne & Samuels, Delphine & Taylor, Daniel

2016 The economic consequences of extending the use of fair value accounting in regulatory capital calculations
by Chircop, Justin & Novotny-Farkas, Zoltán

2016 The bright side of managerial over-optimism
by Hilary, Gilles & Hsu, Charles & Segal, Benjamin & Wang, Rencheng

2016 Further evidence on the strategic timing of earnings news: Joint analysis of weekdays and times of day
by Michaely, Roni & Rubin, Amir & Vedrashko, Alexander

2016 Real effects of the audit choice
by Kausar, Asad & Shroff, Nemit & White, Hal

2016 Do information releases increase or decrease information asymmetry? New evidence from analyst forecast announcements
by Amiram, Dan & Owens, Edward & Rozenbaum, Oded

2016 Aggregate earnings surprises, monetary policy, and stock returns
by Gallo, Lindsey A. & Hann, Rebecca N. & Li, Congcong

2016 Dynamic threshold values in earnings-based covenants
by Li, Ningzhong & Vasvari, Florin P. & Wittenberg-Moerman, Regina

2016 Do analysts understand the economic and reporting complexities of derivatives?
by Chang, Hye Sun & Donohoe, Michael & Sougiannis, Theodore

2016 Beliefs-driven price association
by Fischer, Paul E. & Heinle, Mirko S. & Verrecchia, Robert E.

2016 The effect of audit adjustments on earnings quality: Evidence from China
by Lennox, Clive & Wu, Xi & Zhang, Tianyu

2016 Measuring the probability of financial covenant violation in private debt contracts
by Demerjian, Peter R. & Owens, Edward L.

2016 Do accountants make better chief financial officers?
by Hoitash, Rani & Hoitash, Udi & Kurt, Ahmet C.

2016 Financial statement comparability and expected crash risk
by Kim, Jeong-Bon & Li, Leye & Lu, Louise Yi & Yu, Yangxin

2016 On the synergy between disclosure and investment beauty contests
by Arya, Anil & Mittendorf, Brian

2016 Common auditors in M&A transactions
by Cai, Ye & Kim, Yongtae & Park, Jong Chool & White, Hal D.

2016 Shared auditors in mergers and acquisitions
by Dhaliwal, Dan S. & Lamoreaux, Phillip T. & Litov, Lubomir P. & Neyland, Jordan B.

2016 Customer concentration risk and the cost of equity capital
by Dhaliwal, Dan & Judd, J. Scott & Serfling, Matthew & Shaikh, Sarah

2016 Accounting conservatism and firm investment efficiency
by García Lara, Juan Manuel & García Osma, Beatriz & Penalva, Fernando

2016 The confounding effect of cost stickiness on conservatism estimates
by Banker, Rajiv D. & Basu, Sudipta & Byzalov, Dmitri & Chen, Janice Y.S.

2016 On the persistence and pricing of industry-wide and firm-specific earnings, cash flows, and accruals
by Hui, Kai Wai & Nelson, Karen K. & Yeung, P. Eric

2016 Directors׳ and officers׳ liability insurance and the cost of equity
by Chen, Zhihong & Li, Oliver Zhen & Zou, Hong

2016 Accounting and actuarial smoothing of retirement payouts in participating life annuities
by Maurer, Raimond & Mitchell, Olivia S. & Rogalla, Ralph & Siegelin, Ivonne

2016 Finance methodology of Free Cash Flow
by Yaari, Uzi & Nikiforov, Andrei & Kahya, Emel & Shachmurove, Yochanan

2016 Accounting accruals, heterogeneous investor beliefs, and stock returns
by Peng, Emma Y. & Yan, An & Yan, Meng

2016 CDS pricing and accounting disclosures: Evidence from U.S. bank holding corporations around the recent financial crisis
by Kanagaretnam, Kiridaran & Zhang, Gaiyan & Zhang, Sanjian Bill

2016 Earnings news, expected earnings, and aggregate stock returns
by Choi, Jung Ho & Kalay, Alon & Sadka, Gil

2016 Does the earnings quality matter? Evidence from a quasi-experimental setting
by Baschieri, Giulia & Carosi, Andrea & Mengoli, Stefano

2016 Time-varying risk, mispricing attributes, and the accrual premium
by Simlai, Prodosh E.

2016 The effect of accounting academics in the boardroom on the value relevance of financial reporting information
by Huang, Haijie & Lee, Edward & Lyu, Changjiang & Zhu, Zhenmei

2016 Financial reporting language in financial statements: Does pessimism restrict the potential for managerial opportunism?
by Iatridis, George Emmanuel

2016 Do targets grab the cash in takeovers: The role of earnings management
by Campa, Domenico & Hajbaba, Amir

2016 Family control, accounting misstatements, and market reactions to restatements: Evidence from China
by Ma, Liangbo & Ma, Shiguang & Tian, Gary

2016 Do external labor market incentives motivate CEOs to adopt more aggressive corporate tax reporting preferences?
by Kubick, Thomas R. & Lockhart, G. Brandon

2016 Tax noncompliance and insider trading
by Kallunki, Juha-Pekka & Mikkonen, Jenni & Nilsson, Henrik & Setterberg, Hanna

2016 Financial distress prediction in an international context: Moderating effects of Hofstede’s original cultural dimensions
by Laitinen, Erkki K. & Suvas, Arto

2016 Financial distress prediction in an international context: Moderating effects of Hofstede’s original cultural dimensions
by Laitinen, Erkki K. & Suvas, Arto

2016 Real earnings management in innovative firms: Does CEO profile make a difference?
by Kouaib, Amel & Jarboui, Anis

2016 Real earnings management in innovative firms: Does CEO profile make a difference?
by Kouaib, Amel & Jarboui, Anis

2016 Compensation or feedback: Motivating performance in multidimensional tasks
by Christ, Margaret H. & Emett, Scott A. & Tayler, William B. & Wood, David A.

2016 Ruling Family Political Connections and Risk Reporting: Evidence from the GCC
by Al-Hadi, Ahmed & Taylor, Grantley & Al-Yahyaee, Khamis Hamed

2016 Management Forecasts, Idiosyncratic Risk, and the Information Environment
by Kitagawa, Norio & Okuda, Shin’ya

2016 Culture and Cost Stickiness: A Cross-country Study
by Kitching, Karen & Mashruwala, Raj & Pevzner, Mikhail

2016 IFRS Adoption, Extent of Disclosure, and Perceived Corruption: A Cross-Country Study
by Houqe, Muhammad Nurul & Monem, Reza M.

2016 The IFRS Adoption Reform through the Lens of Neoinstitutionalism: The Case of the Russian Federation
by Kim, Oksana

2016 Discussion of “Security Returns and Volume Responses around International Financial Reporting Standards (IFRS) Earnings Announcements”
by Perkins, Jon D.

2016 Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa
by Ntim, Collins G.

2016 Fiscal Support and Earnings Management
by He, Guanming

2016 The General Framework Of Accounting Within The Projects Financed From Structural Funds
by Alina-Georgiana Motoi & Aurelia Dumitru

2016 Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value
by Mariana Man & Maria Ciurea

2016 Basic Accounting in European Projects
by Alina Georgiana Motoi & Aurelia Dumitru & Liviu Curelaru

2016 UMS 12 Gelir Vergileri Standardý Çerçevesinde Ertelenmiþ Verginin Muhasebeleþtirilmesi
by Ahmet ÖZCAN

2016 An Empirical Investigation on the Effectiveness of Environmental Policies
by Amara Tijani

2016 Customer Accounting and Environmental Uncertainty: Sequential Explanatory Study
by Hamzah Al-Mawali & Tri-Dung Lam

2016 Energy Efficiency and Sustainable Development: An Analysis of Financial Reliability in Energy Service Companies Industry
by Gianpaolo Iazzolino & Rossella Gabriele

2016 Methods of Standard Rates of Financial Expenses Calculation on Landscaped Areas Maintenance (on the example of St. Petersburg, Russia)
by Maria Evgenievna Skachkova & Olga Jurjevna Lepikhina

2016 Comparative Study on Performance of Islamic Banks and Conventional Banks: Evidence from Oman
by Zaroug Osman Bilal & Omar Mohammad Durrah & Tariq Mohamed Atiya

2016 Tax Risks in the Company’s Accounting System: Essence, Identification and Control
by Marina V. Shtiller & Vera L. Nazarova & Irina V. Selezneva & Oksana Yu. Kogut & Lilia M. Bekenova & Aygul S. Jondelbayeva & Valeri A. Korvyakov

2016 Creation of Provision for Doubtful Debts
by Yuriy Ivanovich Sigidov & Marina Aleksandrovna Korovina & Aleksander Ivanovich Trubilin & Viktor Vilenovich Govdya & Nadezhda Konstantinovna Vasilieva

2016 The Influence of Sustainability Report Disclosure as Moderating Variable towards the Impact of Intellectual Capital on Company’s Performance
by Anak Agung Gde Satia Utama & Reza Renaldi Mirhard

2016 Corporate Governance, Investment in Research and Development and Company Performance: A Data Envelopment Analysis Approach Based on Data from a Developing Country
by Mohammad-Hossein Setayesh & Gholamreza Rezaei & Mostafa Kazemnezhad

2016 Audit Selection in the European Football Industry under Union of European Football Associations Financial Fair Play
by Panagiotis Dimitropoulos

2016 Determinants of Corporate Trade Credit: An Empirical Study on Korean Firms
by Woo Sung Kim

2016 The Effect of Earnings Recognition on Firm-Specific Information Variation
by Ji-Hye Park & Joong-Seok Cho

2016 Do Personnel Stability, Family Business and Auditor Influence Financial Restatement?
by Kai-Ling Chen & Shen-Ho Chang & Teng-Shih Wang

2016 The Effect of Audit Quality on Stock Crash Risk in Tehran Stock Exchange
by Shokrollah Khajavi & Akbar Zare

2016 Du modèle « enabling » au contrôle capacitant:état de l’art et perspectives - From the Enabling MODEL to the Enabling Control, A literature review and prospects
by Benjamin Benoit & Stéphanie Chatelain-Ponroy

2016 Методически Аспекти На Счетоводния Анализ На Средствата От Европейския Съюз В Бюджетните Организации
by Ради Димитров

2016 Концептуални Основи На Дохода В Съвременното Счетоводство
by Вера Петрова

2016 Възможности За Оценка И Подобряване На Ефективността На Вътрешния Одит В Публичния Сектор
by Стефан Белчев

2016 Модел За Счетоводна Политика За Признаване, Оценяване И Отчитане На Приходите От Дейността На Промишлените Предприятия
by Иван Събев

2016 Собственият Капитал Във Финансовите Отчети
by Мариета Михайлова

2016 Насоки За Счетоводен Анализ На Разходите За Бюджетна Дейност (По Примера На Училищата В Системата На Мон1)
by Петя Гутева

2016 Счетоводно-Информационно Осигуряване На Вземанията От Клиенти (По Примера На Товарните Автотранспортни Предприятия)
by Марий Стоянов

2016 Възможности За Оптимизиране Счетоводното Отчитане На Хотелиерската Дейност В Контекста На Облагането Ѝ С Данък Добавена Стойност
by Йорданка Илийкова

2016 Research On The Romanian Public Sector Entities’ Accounting System
by or Aurelia STEFĂNESCUkplace-Name: & Eugeniu TURLEA & Ileana Cosmina PITULICE & Ionela- Cătălina TUDORACHE (ZAMFIR)

2016 La solvencia de las entidades de crédito españolas. Un análisis con datos de panel
by Salvador Climent Serrano

2016 Contabilidad y RSE Objeciones a una relación planeada sin daños a terceros
by Juan David Arias

2016 La educación contable universitaria: herramientas formativas para satisfacer las necesidades de las organizaciones, el Estado, la comunidad y las familias
by Paola Andrea Aguilar Mejía & Andrés David Ceballos Muriel & Lucas Andrade Restrepo & Yuliana Gómez Zapata

2016 Impacto del revenue management en los sistemas de control de gestión
by Emma Castelló Taliani

2016 Los costos de la mala calidad como quinto elemento del costo: aproximación teórica en la gestión de la competitividad en medio de la convergencia contable
by Luis Fernando Valenzuela Jiménez

2016 Factores contextuales implicados en la elección del sistema de información interno
by Ana c. Urquidi Martin & Carmen Tamarit Aznar & Vicente Ripoll Feliu

2016 Balanced scorecard para emprendedores: desde el modelo canvas al cuadro de mando integral
by José Manuel Sánchez Vázquez & María Luisa Vélez Elorza & Pedro Araújo Pinzón

2016 La implantación del cuadro de mando integral en el sector agroalimentario: el caso del grupo alimentario guissona
by Oriol Amat Salas & Lucia Clara Banchieri & Fernando Campa Planas

2016 Relación entre los sistemas de contabilidad y control de gestión y los sesgos en la evaluación y toma de decisiones
by Ernesto Lopez-Valeiras & Jacobo Gomez-Conde & David Naranjo-Gil

2016 Towards Integrated Reporting: Analysis Of Information Published On The Companies’ Websites That Could Be Part Of The Integrated Reporting
by Marina Trpeska & Zorica Bozinovska Lazarevska & Atanasko Atanasovski

2016 Methods For Determination And Optimization Of Logistics Costs
by Mihaela STET

2016 Accounting Policies Effects On Depreciation And Evaluation Of Balance Sheet
by Andreea Elena DREGHICIU

2016 The Need For Managerial Accounting Systems
by Flavius-Andrei GUINEA

2016 Identification Of National And International Regulations On Accounting Depreciation Of Tangible Fixed Assets
by Lumbo Flavio MUCOMO

2016 Financial Reporting In The Tourism Industry
by Radu-Daniel LOGHIN

2016 Determinants Of Financial Structure Of Greek Companies
by Gargalis PANAGIOTIS

2016 An Assessment Of The Transparency Level In Romanian Public Universities
by Andrei-Razvan CRISAN

2016 An Etymological Approach To The Moldavian Chart Of Accounts
by Radu-Daniel LOGHIN

2016 Implementing Cost Calculation Using Abc Method
by Ana Maria UNGUREANU

2016 Business Reporting Language - A Survey With The Albanian Companies And Institutions
by Rezarta Shkurti (Perri) & Dionisa Allko

2016 The Necessity For A Fundamental Relationship Between Accounting Education And Profession On The Basis Of Accounting Standards Application
by Diana-Andreea, TRAISTARU

2016 Continental And International Normalization Of Asset Impairment
by Dorina, LUTA & Sorin, GRIGORESCU

2016 The Break-Even Point, Key Indicator For The Enterprise Management
by Florin-Constantin, DIMA

2016 Normalizing Leasing Operations. National Issues
by Dorina, LUTA & Laura-Filofteia, PANOIU

2016 Emphasizing The Performance Management Of The Project Cycle
by Cristina, VOICU-OLTEANU

2016 Auditor`S Requirements And European Funds
by Daniel-Petru, VARTEIU

2016 Accounting - Social Science
by Marian, ZAROSCHI

2016 The Art Of "Creative Accounting" In The Current Economic Context
by Florentina MOISESCU

2016 National Accounting Regulations, Requirement Of Changes In European Directives
by Dorina, LUTA & Laura PANOIU

2016 Difficulties In Limiting The Expansion Of The Romanian Public Sector
by Aura Emanuela, DOMIL

2016 The Accounting Treatment Applicable To Discounts Made In Trade Activity
by Camelia-Catalina, MIHALCIUC

2016 Determination QAD in Audited and Unaudited Companies
by Miroslava Vlèková

2016 The Perspective Of Using Benchmarking For Improving The Global Performance Of The Romanian Agricultural And Zootechnical Enterprise
by MOCANU Mihai

2016 The Importance Of The Information Supplied By The Farm Accountancy Data Network In Preparing The Agricultural Policies - Case Study For Romania
by MARZA Bogdan & MĂRCUȚĂ Liviu & MĂRCUȚĂ Alina

2016 Improving The Value Added Of Budgeting Activities
by LAVAL Valerian

2016 Study On The Perception Of Annual Financial Statements As An Information Source In The Company'S Management
by CIUHUREANU Alina-Teodora

2016 The Foreign Exchange Transaction Exposure Of Enterprises In Serbia
by Jasmina Bogićević & Ljiljana Dmitrović Šaponja & Marija Pantelić

2016 Vrednovanje Intelektualnog Kapitala Primenom Metode Obračunate Nematerijalne Vrednosti (Measurement Of Intellectual Capital Using Calculated Intangible Value Method)
by Siniša Radić

2016 Kontigentni Pristup Dizajniranju Sistema Upravljačkog Računovodstva
by Amira Pobrić

2016 Regulatorni Okvir I Kvalitet Izveštavanja O Održivom Razvoju
by Vojislav Sekerez

2016 Economic Performance Forecasting According To The Type Of Management
by SORIN-ROMULUS BERINDE & PARTENIE DUMBRAVA

2016 Corporate Governance And Strength Of Auditing And Reporting Standards: A Cross-Country Survey
by CRISTINA BOTA-AVRAM & ADRIAN GROSANU & PAULA RAMONA RACHISAN

2016 Credit Risk Management in Banks under the Basel Accord and IFRS 9: Challenges and Projections
by Radka Andasarova

2016 Presenting the Financial Reports – Study of the Bulgarian Practice
by Ali Veysel

2016 Personal Selling In Marketing
by Ioana Olariu

2016 Building An Effective Sales Force
by Ioana Olariu

2016 Applicability Of Consolidated Techniques In The View Of Romanian Accounting Regulations
by Rosu Cristina

2016 The Accounting Treatment Of The Value Differences Resulted From The Evaluation Of Companies Involved In The Merger Process
by Deju Mihai

2016 Accounting Methods Of The Operations Performed For The Reorganisation Of Companies
by Deju Mihai

2016 Financial risk identification and control of cross border merger and acquisition enterprises
by Yuanyuan SUI & Adelina DUMITRESCU – PECULEA

2016 Study regarding the impact of cultural factors on management accounting systems
by Flavius-Andrei GUINEA

2016 Internal control and auditing – a necessity for responsible reporting and managerial usefulness of accounting information
by Alina-Teodora CIUHUREANU

2016 The adoption of integrated reporting principles by the Romanian companies listed at the Bucharest Stock Exchange
by Ioana SOFIAN

2016 Accounting standards that appeal to the professional
by Alain BURLAUD & Maria NICULESCU

2016 Study regarding the creative accounting techniques in management accounting
by Flavius-Andrei GUINEA

2016 Study regarding the relevance of the accounting subjects in the economic vocational training of non-accountant specialists
by Galina Badicu & Svetlana Mihaila

2016 Performance management through budgets. Drafting and launching the company’s sales budget
by Adriana Mihaela IONESCU & Cristina Elena BÎGIOI

2016 Considerations regarding the regulation, accounting and audit of bank deposits
by Marioara AVRAM & Veronel AVRAM

2016 Accounting truth and its assurance in entities from the Republic of Moldova
by Viorel TURCANU & Irina GOLOCIALOVA

2016 The integrated reporting system: a new accountability enhancement tool for public sector entities
by Tudor Oprisor & Adriana TIRON-TUDOR & Cristina Silvia NISTOR

2016 Information security – a new challenge for the young and future financial auditors
by Sînziana-Maria RÎNDA?U

2016 Financial and non-financial reporting in Romanian entities operating in agriculture, forestry, and fishery
by Mihaela MOCANU & Aureliana-Geta ROMAN

2016 Convergence of Romanian accounting regulations with IFRS. A longitudinal analysis
by Nadia ALBU & Ioana PALARIE

2016 An analysis of budgetary goals impacting organizational performance
by Cheok MUI YEE & Edward WONG SEK KHIN & Kamisah ISMAIL

2016 Relationship between risk and transparency in the financial statements of professional services entities
by Mirela Elena Nichita & Marcel VULPOI

2016 Financial products as alternatives to traditional deposits
by Cristina Lidia MANEA

2016 The rights of shareholders – basic principle of corporate governance by means of case-specific jurisprudence
by Adrian Doru BÎGIOI & Cristina Elena DUMITRU

2016 A Study on the Relevance of the Goodwill Impairment in Context of Audit Partner`s Rotation
by Mihaela DUMITRASCU & Radu Daniel LOGHIN

2016 Empirical Study regarding the Influence of the Quality of Financial Information on the Value of Listed Companies
by Mihai CARP

2016 The Effect of the Auditors’ Rotation on the Accounting Quality in the Case of Romanian Listed Companies under the Transition to IFRS
by Ioan-Bogdan ROBU & Maria GROSU & Costel ISTRATE

2016 The Influence of Reporting Intangible Capital on the Performance of Romanian Companies
by Cristina PRECOB & Marilena MIRONIUC

2016 A comparative study of the different costing techniques and their application in the pharmaceutical companies
by Muhammad Aleem & Alamdar Hussain Khan & Wasim Hamad

2016 The Morality In Accountancy
by Issam MF SALTAJI

2016 ORGANIZAlIONAL CULTURE - FACTOR OF EFFECTIVENESS OF RISK MANAGEMENT PROCESS
by Ion CROITORU

2016 ORGANIZAlIONAL CULTURE - FACTOR OF EFFECTIVENESS OF RISK MANAGEMENT PROCESS
by Ion CROITORU

2016 The Role Of Accounting Information Systems In Making Investment Decisions
by Emad Eldin Mahmoud ALI EID

2016 The Role Of Accounting Information Systems In Making Investment Decisions
by Emad Eldin Mahmoud ALI EID

2016 Intellectual Capital, An Intangible Item Not Reflected In The Financial Statements Of The Organizational Structure
by Paula – Angela VIDRASCU

2016 Intellectual Capital, An Intangible Item Not Reflected In The Financial Statements Of The Organizational Structure
by Paula – Angela VIDRASCU

2016 Analysts’ Forecasts and Asset Pricing: A Survey
by S.P. Kothari & Eric So & Rodrigo Verdi

2016 Etyczny aspekt teorii normatywnych rachunkowosci / Ethical Aspect of the Normative Theories of Accounting
by Beata Rogowska

2016 Wpływ zasad religijnych na ukształtowanie systemu rachunkowości / The Influence of Religious Principles on the Formation of the Accounting System
by Małgorzata Czerny

2016 Disclosure of Related Party Transactions and Information Regarding Transfer Pricing By the Companies Listed On Bucharest Stock Exchange
by Liliana Feleaga & Ioana Neacsu

2016 The Interaction Effect of Accounting Information Systems User Satisfaction and Activity-Based Costing Use on Hotel Financial Performance: Evidence from Greece
by Ioannis Diavastis & Evgenia Anagnostopoulou & Georgios Drogalas & Theofanis Karagiorgos

2016 Profiles. The Way MA Students Perceive Professional Accountants and Managers
by Victoria Bogdan & Tomina Saveanu & Olimpia Iuliana Ban & Dorina Nicoleta Popa

2016 Effects of Turkish Accounting Standards Application on Independent Audit Procedures
by Fatih Coskun Ertas & Atila Karkacier

2016 A Scientist in the Board Effect on Recognition of R&D Outcomes in Private Firms' Reports
by Anna Bialek-Jaworska

2016 Group Accounting: The Effect of IFRS Adoption. The Case of Greece
by Ioannis Samaras & Stergios Athianos

2016 Goodwill Impairment Test Disclosures under Uncertainty
by Karol Marek Klimczak & Marta Dynel & Anna Pikos

2016 Big Data: Are Accounting Educators Ready?
by Pandula Gamage

2016 The Relationship between the Risk Management Practices and Financial Performance of the Nigerian Listed Banks
by Oyerogba Ezekiel Oluwagbemiga & Ogungbade Oluyinka Isaiah & Idode Patrick Esiemogie

2016 An Original Assessment Tool for Transparency in the Public Sector Based On the Integrated Reporting Approach
by Cristina Alexandrina Stefanescu & Tudor Oprisor & Mara Andreea Sintejudeanu

2016 The Effectiveness of Internal Audit in Jamaican Commercial Banks
by Delroy Chevers & Devon Lawrence & Arlene Laidlaw & Dane Nicholson

2016 Study of the Congruence between Accounting Numbers and Stock Market Variables through Comprehensive Income: Empirical Evidence for Romania Companies Quoted On the Regulated Market
by Marilena Mironiuc & Maria Carmen Huian

2016 Impact of the IFRS on the Disclosure of Income Tax Figures by Romanian Listed Companies
by Costel Istrate

2016 CSR Disclosure Practice in France: A Habermasian Perspective
by Muhammad Atif & Karim Charaf

2016 Corporate Social Responsibility Research in Accounting: Evidence from Turkey
by Ummuhan Aslan & Secil Sigali

2016 Corporate Social Responsibility and Accounting in Poland: A Literature Review
by Halina Waniak-Michalak & Malgorzata Macuda & Joanna Krasodomska

2016 IFRS Implementation in Turkey: Benefits and Challenges
by Oguzhan Bahadir & Volkan Demir & Asli Gul Oncel

2016 Towards an Investigation of Credit Risk Determinants in Eurozone Countries
by Vasiliki Makri

2016 Students’ Awareness on Information Security between Own Perception and Reality – An Empirical Study
by Victoria Stanciu & Andrei Tinca

2016 Nonfarm Employment Report Tradingwith Binary Options & Temporal Functionalities
by Vasiliki A. Basdekidou

2016 Accounting, Analysis And Auditing Of Information Regarding Tangible Assets In The Romanian Economic Entities
by Luminița Rus & Marioara Beleneși & Dana Simona Gherai

2016 Public Entities Through The Looking Glass: A Disclosure Assessment Study On Romanian Municipalities
by Tudor Oprisor & Cristina-Silvia Nistor

2016 Maturity in Management Accounting Exploratory Study in Portuguese SME
by Raul Manuel da Silva Laureano & Maria João Cardoso Vieira Machado & Luís Miguel da Silva Laureano

2016 Is refined economic value added more associated with stock return than accounting measures? The Malaysian evidence
by Habibollah Nakhaei & Nik Intan Norhan Hamid & Melati Ahmad Anuar & Karim Nakhaei

2016 Views on the Credibility of the Nonfinancial Information – New approaches
by Attila Tamas-Szora

2016 Standard Calculation Per Product In The Chemical Fertilizer Industry
by Ion Ionescu

2016 The Relevance Of Comprehensive Income Compared To Net Income For The Measurement And Presentation Of Company Performance
by FIRESCU Victoria & BONDOC Maria Daniela

2016 Research On The International Accounting Harmonization Process
by Tatiana D?nescu & Alexandra Boto?

2016 The Quality And Utility Of Annual Financial Reports Between Expectations And Reality
by Magdalena Mihai & Adriana Cr?i?ar

2016 The potential of tourism in the Region of Southwest Oltenia
by Lauren?iu Radu

2016 The Restatements Impact Of The Real Estate On The Inheritance Structure
by Adriana Cr?i?ar & Mirela Sichigea

2016 Financial And Non-Financial Indicators For Organizational Performance Measurement
by Elena-Iuliana Ion & Maria Criveanu

2016 Title Compliance Function Audit In Commercial Banks
by Marian Sabin Constantin

2016 Stock Performance Analysis Of Listed Entities At The Bucharest Stock Exchange. Case Study On The Energy And Related Utilities Sector Companies
by Ioana Anghel & Mariana Man

2016 Fraud Between Definition And Ways To Defraud Illustrated By Examples
by Ionu? Sp?t?relu & Daniela Petec (C?linescu)

2016 Paradigm Of Accounting Change
by Constan?a Iacob & Marin Mirea

2016 Conceptual Nuances Of Amortization Process Terminology
by Marioara Avram & Valeriu Brabete & Maria Negril? & ?erban Claudiu

2016 The Value Relevance Of Financial Information Under The Influence Of Country Risks. The Case Of The Indian Listed Companies
by IOAN-BOGDAN ROBU & Costel ISTRATE & Mihai CARP & CRISTIAN POPESCU & MIHAELA-ALINA ROBU

2016 Measuring Financial Distress And Predicting Corporate Bankruptcy: An Index Approach
by Qunfeng LIAO & Seyed MEHDIAN

2015 Anforderungen an ein wirkungsorientiertes Personalcontrolling
by Sommerer, Jan

2015 Sustainability Reporting Practices In Four Countries’ Jurisdiction:Turkey, India, Germany and Brazil
by Kokou ADALESSOSSI & Burcu DEMİREL UTKU & Kürşad ÇAVUŞOĞLU & Muhammad Wissam ALMASRI & Sevgi GEZER

2015 Evidence on Book-tax Differences and Disclosure Quality Based on the Notes to the Financial Statements
by Evers, Maria Theresia

2015 Aktuelle Forschung in der Gartenbauökonomie: Tagungsband zum 1. Symposium für Ökonomie im Gartenbau am 27. November 2013 in der Paulinerkirche Göttingen
by Dirksmeyer, Walter (Ed.) & Theuvsen, Ludwig (Ed.) & Kayser, Maike (Ed.)

2015 Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns
by Eichfelder, Sebastian & Lau, Mona

2015 Does legality matter? The case of tax avoidance and evasion
by Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin

2015 Improving profitability forecasts with information on earnings quality
by Demmer, Matthias

2015 Periodenerfolgsmessung und Risikovorsorge im Kreditgeschäft: Ein grundlegender Überblick und Vergleich alternativer Ansätze der Bewertung von Kreditforderungen
by Hopp, Janina & Nippel, Peter

2015 Eine finanzwirtschaftliche Analyse der Risikovorsorge für erwartete Verluste im Kreditgeschäft
by Nippel, Peter

2015 Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns
by Eichfelder, Sebastian & Lau, Mona

2015 Does legality matter? The case of tax avoidance and evasion
by Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin

2015 Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment
by Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren

2015 The system of analytical triggers in anti-crisis management
by Vladimir Chaya

2015 Accounting learning preferences: the role of visualisation
by Mouhcine Tallaki & Enrico Bracci & Monia Castellini

2015 How Informative are the Unpredictable Components of Earnings Forecasts?
by Bert de Bruijn & Philip Hans Franses

2015 New Didactic Approaches in Accounting: Moving Beyond the Calculation Exercise
by Pavel Strach & Irena Stejskalova

2015 Analysis of the impact of goodwill impairment information on corporate value
by Nami Shimada & Toshimichi Homma

2015 Do IFRS Decrease Earnings Manipulation in European countries?
by Tereza Miková

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)
by Levan Sabauri & Elena Kharabadze

2015 Going Concern Research Assessment for Quoted Romanian Agricultural Companies
by Flavia Stoian & Geanina Gabriela Tudose & Grazia-Oana Petroianu & DANIELA NICOLETA MEDINTU

2015 The impact of moral intensity dimensions in ethical decision making process of Albanian accounting students
by Loreta Bebi

2015 National Regulations And Implementation Of International Accounting Solutions In The Practice Of Small And Medium Enterprises. The Example Of Poland And Italy
by Katarzyna ?wietla & Mario Nicoliello

2015 Evaluating equity in fair value accounting
by Josipa Mrsa & Josip Cicak

2015 The Study on Guideline for Cost Reduction Using Activity Based Costing System of PST Concrete Company
by Chollada Love

2015 AN EMPIRICAL INVESTIGATION REGARDING THE ETHICS OF EARNINGS MANAGEMENT (International Conference "Recent Advances in Economic and Social Research", 13-14 mai 2015, București)
by Alina Beattrice Vladu

2015 PERCEPTIONS OF PROFESSIONAL ACCOUNTANTS REGARDING ACCOUNTING POLICIES (International Conference "Recent Advances in Economic and Social Research", 13-14 mai 2015, București)
by IOANA Herbei (MOȚ)

2015 Integrated Internal-External Shariah Audit Model: A Proposal towards the Enhancement of Shariah Assurance Practices in Islamic Financial Institutions
by Shafii, Zurina & Abidin, Ahmad Zainal & Salleh, Supiah

2015 Risk Management Committee and Disclosure of Hedging Activities Information among Malaysian Listed Companies
by Abdullah, Azrul & Ku Ismail, Ku Nor Izah & Mat Isa, Norshamshina

2015 Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
by Munte, Mei Hotma Mariati & Sitanggang, Thioly Theresia

2015 Analisis Pengaruh Sistem Penggajian Terhadap Kinerja Karyawan Pada Pt. Givemas Garmindo Medan
by Munte, Mei Hotma Mariati

2015 Forensic Accounting and Fraud: A Review of Literature and Policy Implications
by Ozili, Peterson K

2015 Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter?
by Waemustafa, Waeibrorheem & Abdullah, Azrul

2015 The Influence of School Ability Measures on Accounting Competencies: A Path Analysis
by Cimafranca, Jan Linster & Capuyan, Beverly & Cabilla, Fabien & Cansancio, Angelique & Villaflor-Balacy, Garnette Mae

2015 The role of technology and citizens' involvement in smart, inclusive and sustainable urban development
by Bukša Tezzele, Ružica & De Amicis, Raffaele

2015 Impact of Organization Internal Factors on Ethical Intensity of Accountants in Afghanistan
by Azimi, Mohammad Naim

2015 Fraud and Financial Scandals: A Historical Analysis of Opportunity and Impediment
by Toms, Steven

2015 Assessment of financial control practices in Polytechnics in Ghana. A case study of Sunyani Polytechnic
by Prempeh, Kwadwo Boateng & Twumasi, Patrick & Kyeremeh, Kwadwo

2015 Does The Accrual Anomaly Exists In Stock Market? Evidence From Pakistan
by Baloch, Muhammad Saad

2015 Forensic Accountant and Auditor Knowledge and Skills Requirements for Task Performance Fraud Risk Assessment in the Nigerian Public Sector
by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

2015 Endogenous derivation and forecast of lifetime PDs
by Perederiy, Volodymyr

2015 Structural interdependence in monetary economics: theoretical assessment and policy implications
by Cavalieri, Duccio

2015 Structural interdependence in monetary economics: theoretical assessment and policy implications
by Cavalieri, Duccio

2015 New Accounting Rules for Loan Loss Provisions in Europe: Much Ado about Nothing?
by Onali, Enrico & Ginesti, Gianluca

2015 Credit Smoothing and Determinants of Loan Loss Reserves. Evidence from Europe, US, Asia and Africa
by Ozili, Peterson K

2015 Structural Interdependence in Monetary Economics: Theoretical Assessment and Policy Implications
by Cavalieri, Duccio

2015 Loan Loss Provisioning in OIC Countries: Evidence from Conventional vs. Islamic Banks
by Ali, Ashraf & M. Kabir, Hassan & Syed Abul, Basher

2015 Budget - a perfect tool for performance evaluation health system?
by Iacob, Constanta & Constantin, Camelia

2015 Accounting in Agriculture: Measurement practices of listed firms
by Rute Gonçalves & Patrícia Lopes

2015 Value-Relevance of Biological Assets under IFRS
by Rute Gonçalves & Patrícia Lopes

2015 Come superare la "crisi" in famiglia. Riflessioni sulle performance dei gruppi italiani quotati
by Simone TERZANI & Roberta GUERRIERI

2015 Economic consequences of the adoption of the International Financial Reporting Standards: evidences in the research literature
by Irina-Doina Pãºcan & Ramona Neag

2015 Dylematy rachunkowosci zabezpieczen
by Marta Mazurowska

2015 An empirical study on students’ behaviour regarding creative accounting techniques
by Diana Elisabeta BALACIU & Lucian CERNU?CA & Ioana Teodora ME?TER

2015 Determinanty aktywowania w bilansie nakladow na prace rozwojowe w przedsiebiorstwach prowadzacych dzialalnosc badawczo-rozwojowa
by Marek Zukowski & Anna Bialek-Jaworska

2015 Determining Social Capital by Social Accounting
by Peter Friedrich

2015 Pricing Process of Kimono Fabric : the Case of Naraya (the Sugimoto Family)
by Atsuko Suzuki

2015 Cross-Shareholdings and Information Environment
by Katsuhiko Muramiya & Tomomi Takada

2015 The Relationships between Mandatory and Voluntary Disclosures: Unobservable Precision Choices by Management
by Toru Ishikawa

2015 Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime
by Brandon Gipper & Christian Leuz & Mark Maffett

2015 The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession
by Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz

2015 Much ado about making money:The impact of disclosure, news and rumors over the formation of security market prices over time
by Yuri Biondi & Simone Righi

2015 The Term Structure of Capital Values:An accounting-based framework for measuring economic profitability
by Carlo Alberto Magni & Ken V. Peasnell

2015 Investment, financing and the role of ROA and WACC in value creation
by Carlo Alberto Magni

2015 ROI and profitability index: A note on managerial performance
by Carlo Alberto Magni

2015 The Convergence of IFRS and US GAAP: Evidence from the SEC’s Removal of Form 20-F Reconciliations
by Stuart Mestelman & Emad Mohammad & Mohamed Shehata

2015 Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns
by Sebastian Eichfelder & Mona Lau

2015 Discontinuities in Earnings and Earnings Change Distributions after J-SOX Implementation: Empirical evidence from Japan
by Masahiro Enomoto & Tomoyasu Yamaguchi

2015 A Reexamination of Changes in Accounting Policy: Evidence from Japan
by Masahiro Enomoto

2015 Regional Economic Activity and Stock Returns
by Esad Smajlbegovic

2015 The Impact of Board Internationalization on Earnings Management
by Hooghiemstra, Reggy & Hermes, Niels & Oxelheim, Lars & Randøy, Trond

2015 Does Mandatory Measurement and Peer Reporting Improve Performance?
by Susanna Gallani & Takehisa Kajiwara & Ranjani Krishnan

2015 Applying the Fractional Response Model to Survey Research in Accounting
by Susanna Gallani & Ranjani Krishnan

2015 Board Incentives and Board Independence in Dynamic Agency
by Katolnik, Svetlana & Kukec, Sandra K. & Schöndube, Jens Robert

2015 Ressources naturelles et comptabilité des organisations
by Trommetter, M.

2015 Analysis Financial Balance As Base Management Company
by Dragan Mihajlovic, Svetislav Stankovic, Milos Nikolic

2015 Validity Of Accounting Information For Management In The Process Of Decision Making
by Vukasin Lale, Maja Andjelkovic

2015 Marking to market versus taking to market
by Guillaume Plantin & Jean Tirole

2015 What drives the comparability effect of mandatory IFRS adoption?
by Stefano Cascino & Joachim Gassen

2015 Novi Zakon O Računovodstvu – Usporedni I Kritički Prikaz
by Marica Javorovic

2015 Is There a Dark Side to Exchange Traded Funds (ETFs)? An Information Perspective
by Israeli, Doron & Lee, Charles M. C. & Sridharan, Suhas A.

2015 Right on Schedule: CEO Option Grants and Opportunism
by Daines, Robert M. & McQueen, Grant R. & Schonlau, Robert J.

2015 Corporate Governance, Incentives, and Tax Avoidance
by Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F.

2015 Understanding the Variation in the Information Content of Earnings: A Return Decomposition Analysis
by Hou, Kewei & Zhang, Yinglei & Zhuang, Zili

2015 Budgeting in Times of Economic Crisis
by Becker , Sebastian D & Mahlendorf , Matthias D & Schäffer , Utz & Thaten , Mario

2015 Pricing Model Management: Evidence from Employee Stock Option (Un)Fair Valuation
by Larmande , Francois & Belze , Loïc & Schneider , Lorenz

2015 When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment
by Becker , Sebastian

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 the policies of risk coverage financial. The case of the groups listed in France
by Evelyne Poincelot & Isabelle Chambost

2015 Guru Dreams and Competition: An Anatomy of the Economics of Blogs
by Dong, Yi & Massa, Massimo & Zhang, Hong

2015 The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession
by Matthew J. Bloomfield & Ulf Brüggemann & Hans B. Christensen & Christian Leuz

2015 Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms
by Aziz Jaafar & John Thorton

2015 Corporate Governance and Corporate Social Performance: The Influence of Boards, Ownership and Institutions
by Kurt A. Desender & Mircea Epure

2015 Prudential filters, portfolio composition and capital ratios in european banks
by Isabel Argimón & Ángel Estrada & Michel Dietsch

2015 The Effect of Mergers, Divestitures, and Board Composition on CEO Compensation Before and After the Financial Crisis
by Ralph Sonenshine & Nathan Larson & Michael Cauvel

2015 Análisis patrimonial de las spin-off universitarias en España. Existe alguna diferencia con el resto de empresas?
by David Rodeiro Pazos & Sara Fernández López & Maria Jesus Rodríguez Gulías & María Milagros Vivel Bua

2015 An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia
by Sam, Choon-Yin & Tiong, Paul N. C.

2015 Environmental and social responsibility reporting. Do Macedonian companies disclose those information and how?
by Jadranka MRSIK & Ninko KOSTOVSKI

2015 Improving the controlling function with a structured optimization project
by Valerian LAVAL

2015 Integrated Model For The Initial Measurement Of Assets Created In Enterprises
by Mincho Minev

2015 Relation between Corporate Governance Attributes and Financial Performance in Oil and Gas Industries
by Tze San Ong & Teh Boon Heng & Nuranisma Ahmad & Haslinah Muhamad

2015 La presión fiscal en las cooperativas: una valoración por tamaños, comunidades y sectores para el periodo 2008-2011
by Julian Martínez Vargas & Pedro Carmona Ibáñez & José Pozuelo Campillo

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
by Miguel Angel Zubiaurre Artola & Lorea Andicoechea Orondo & Ainhoa Saitua Iribar

2015 El capital y la aplicación de resultados en las sociedades agrarias de transformación: praxis y propuestas lege ferenda
by Emilio Mauleón Méndez & Juana Isabel Genovart Balaguer

2015 The Interrelation among Faithful Representation (Reliability), Corruption and IFRS Adoption: An Empirical Investigation
by Alexios Kythreotis

2015 The Extension of the Accounting Objective over the Intellectual Potential
by Liana GÂDÃU

2015 Financial Management of the Company Treasury Department During the Current Economic Crisis
by GEORGESCU Floarea

2015 What Triggers Loan Losses? An Empirical Investigation of Greek Financial Sector
by Vasiliki Makri

2015 Corporate Governance, Financial Performance And Audit Quality Of Listed Firms In Nigeria
by JEROH EDIRIN & EKWUEME C. M. & OKORO G. EDESIRI

2015 The connection between financial management and financial control
by Dinu Octavian Nicolescu

2015 A constructive perspective on the concept of performance according to OMPF 1802/2014
by Doina Maria Tilea & Dragos Laurentiu Zaharia & Vasile Bleotu

2015 The impact of analyst-investor disagreement on the cross-section of implied cost of capital
by Michalis Makrominas

2015 Voluntary disclosure and the cost of capital
by Greg Clinch & Robert E Verrecchia

2015 A review of accounting research in the Asia Pacific region
by Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci

2015 Disclosures On Control Over Financial Reporting: The Reporting Practice Of Banks Listed On The Warsaw Stock Exchange
by Jacek Gad

2015 Legislative Similarities and Differences between the Annual Financial Statements for the Individual and Consolidated Economic Entities
by Daniela Georgescu

2015 Restructuring Stakeholder Collaboration and how Controlling can Add Value by Managing Educational CSR Initiatives - An Analysis Based on Multi Stakeholder Projects
by Valerian LAVAL

2015 The Use of Balanced Scorecard in Implementation of the User-Driven Innovation Concept
by Marzena KRAWCZYK

2015 The transposition of the balance sheet to financial and functional balance sheet. Research and development
by GĂDĂU, Liana

2015 Presupuesto base cero, gestión de la tesorería en contexto de incertidumbre (fuzzy logic): técnica y aplicación
by Gil-Lafuente, Anna M. & González-Santoyo, Federico & Flores Romero, Martha B.

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)
by Alkan, Gönül İpek

2015 Human Resource Management in Professional Service Firms: Learning from a framework for research and practice
by Kaiser, Stephan & Kozica, Arjan & Swart, Juani & Werr, Andreas

2015 Human Resource Management in Professional Service Firms: Too good to be true? Transcending conflicting institutional logics
by Bévort, Frans & Poulfelt, Flemming

2015 The Flexible Budget– Basic Tool Of The Management Control In The Economic Entities
by Mariana RADU & George Ciprian GIJU

2015 Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků
by Ladislav Mejzlík & Markéta Arltová & David Procházka & Leoš Vítek

2015 Accounting Accruals and Information Asymmetry in Europe
by Antonio Cerqueira & Claudia Pereira

2015 ETR Development and Analysis: Case from the Czech Republic
by Jan Svitlík

2015 Influence of Development of the Organization of the Operational Accounting and Control on the Enterprises’ Management of Machine-Building in Ukraine
by Olga Starenka

2015 Construction of Municipalities´ Financial Health Indicator
by Michal Svoboda

2015 Performance Measurement and Its Link to Incentive System
by Kateřina Knorová

2015 Disclosure of Associates in Investor´s Financial Statement in Accordance with IFRS
by Petra Ašenbrenerová

2015 Measurement Base in Financial Accounting and Business Combinations and Transformations of Business Companies - Examples from practice
by Hana Vomáčková

2015 Revenue from Contracts with Costumers
by Dana Dvořáková

2015 Preparation of Consolidated Financial Statement of the Group with Cyclic Interests among Separate Entities
by Marie Zelenková

2015 Is a Full International Accounting Convergence Desirable?
by David Procházka

2015 Identification of Publication Periods of Professional Journal (Milestones of Publication of Účetní listy)
by Vladimír Zelenka

2015 The Draft of Methodology for Assessment of Quality of Financial Accounting Data Using AHP Method
by Miroslava Vlčková & Ludvík Friebel

2015 Disclosures in Accordance with IAS 24 (Related Parties)
by Lenka Nováková & Martin Polák

2015 Financial due diligence
by Jekaterina Šmídová

2015 Q-Test DMFCA as a Possible Quick Way of Checking Accounts and Business Activities in the Enterprise
by Jindřiška Kouřilová

2015 Earnings Management and Privatisations: Evidence from Pakistan
by Abdullah Muhammad Iqbal & Iram Khan & Zeeshan Ahmed

2015 Buy or Sell? Hungarian Carbon Credit Trade: Years of Learning
by Mária Lakatos & Éva Karai

2015 Immaterial Assets in the Hungarian Accounting System and Financial Statements
by Zsuzsanna Ilona Kovács

2015 Calculating Prime Costs Under the New Framework of Public Finances Accounting. The Special Features of Higher Education
by Lívia Pavlik

2015 Determining Social Capital By Social Accounting
by Peter Friedrich

2015 Absorption Of Eu Funds In The Context Of Polish Enterprises Competitiveness Measured By Profitability Ratios
by Anna Wildowicz-Giegiel & Adam Wyszkowski

2015 The main categories of disclosures concerning control over financial reporting: The practice of companies listed on the Warsaw Stock Exchange
by Gad Jacek

2015 Ethics and Morality in the Accounting Profession
by Diana Andreea Trãistaru

2015 The Impact of Accounting and Fiscal Regulations on Corporate Income Tax Information Provided to Stakeholders
by Nicu Popa & Adriana Florina Popa

2015 The Accounting Model for Calculating Performance of Entities and Share Based Payments
by Traian Cristin Nicolae

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 Reporting
by Marinela – Daniela Manea

2015 The Aspects of Revaluation of Tangible Assets
by Andreea Elena Dreghiciu

2015 Accountancy and Management of Human Resources Employed on Subsidized Places - Young Graduates -
by Carmen Maria Dindiri & Cristian Drãgan & Valeriu Brabete

2015 Ab initio: A historical Perspective on Accounting
by Larissa Bãtrâncea

2015 Managing Online Brand Identity: the Case of Two Pure Players
by Angela-Eliza Micu & Alexandru Capatina

2015 Incursion in the Depreciation Testing of the Non – Cash – Generating Assets Belonging to the Public Sector
by Manea Marinela – Daniela

2015 The IFRS9 Standard: Assessment of the Impacts on the European Banking Industry
by Halep Maria

2015 The Relationship Between Budgets and Performance Measurement Systems
by Vãrzaru Anca Antoaneta

2015 Arguments for the Assessment of the Inventories at Net Realisable Value
by Untaru Mircea

2015 Strategies for Improving the Economic and Financial Performance of the Hotel Companies in the Romanian Seaside Area
by Trandafir Raluca-Andreea

2015 The Importance of Managerial Accounting for Enterprise Management
by Sãli?teanu (?tefan) Simona - Florina & Mihãlþan Delia Corina

2015 Expected Credit Losses - IFRS 9 and Basel III moving towards convergence?
by Oros Olivera Ecaterina

2015 The Accounting for Revenues and Impact of Fair Value
by Nicolae Traian Cristin

2015 Implications of Taxation on the Accounting of Results in NPOs
by Mihãlþan Delia Corina & Sãliºteanu (ªtefan) Simona Florina

2015 Accounting Conservatism - An Argument for Sustainable Businesses
by Ma?ca Ema

2015 The Continuity of Conservatism in the Standards Developed by the IASB
by Ma?ca Ema

2015 The Perception of Professional Accountants on Management Accounting
by Lesconi-Frumuºanu Nãtãliþa-Mihaela & Marin Adreea-Mihaela

2015 Comprehensive Income Reporting by Listed Companies on the Bucharest Stock Exchange. Econometric Study
by Grosu Maria & Mihalciuc Camelia

2015 Connection between the Significance Threshold and the Risk of Audit in Entities in the Constructions Field
by Grigore Marian

2015 IFRS 9’s Impact on the Romanian Banking System’s Provisions
by Ghi?ã-Mitrescu Silvia & Duhnea Cristina

2015 The Provisions for the Risk of Loss in the Case of the Loans Granted by the European Banks
by Georgescu Cristina Elena & Radu Riana Iren

2015 The Implementation and Employment of the Information Technologies in the Romanian Companies
by Dumitru Valentin Florentin

2015 Accounting Systems in the Organizational Culture Context
by Carata? Maria Alina & Spãtariu Elena Cerasela

2015 The Accounting Option: Fair Or Favourable Image?
by Carata? Maria Alina & Spãtariu Elena Cerasela & Margaritti Doina

2015 Changes in Conservatism after the Adoption of the IFRS: Evidence from Romania
by Brad Laura & Ciobanu Radu & Dobre Florin

2015 Romania from Connection to Disconnection between Taxation and Accounting - a Comparative Analysis of the Two Areas
by Bãcanu Mihaela-Nicoleta

2015 The Road to Competitive Advantage must be Paved with a Respectful Attitude towards the Environment
by Chivu Ramona Maria

2015 The Impact of Legal Form on Tax Liability of Economic Entities
by State Violeta & Tãnase Loredana Cristina

2015 The Study of the Evolution of M&As in the Current Economic Context
by Chiriac Irina & Georgescu Iuliana Eugenia

2015 The Effects of Merger and Acquisition on Employee
by Chiriac Irina

2015 Der Neue Standard Ifrs 15 - Iasb Und Fasb Verabschieden Einen Weitgehend Einheitlichen Standard Zur Umsatzrealisierung
by Bodo Runzheimer

2015 Corporate Governance Mechanisms And Earnings Management: A State Of The Art
by Vladu Alina Beattrice & & &

2015 The Effect Of Globalization On Frameworks And Concepts In Accounting
by TOTH Kornel & HERCZEG Adrienn & &

2015 Presentation Of Sporting Player’S Rights In Hungarian And International Accounting
by Szoke Reka & Dekan Tamas & &

2015 Evolution And Quality Of Financial Reporting In Romania: An Overview From 1990 To Present
by NICHITA Mirela & GAJEVSZKY Andra & &

2015 The Eps Of The Ifrs As A Benchmark Of Corporate Performance
by Kiss Agota & Orban Ildiko & &

2015 Users Needs: A Premise For Corporate Reporting Change
by Farcas Teodora Viorica & & &

2015 Psychological Profile Of Professional Accountant In Ethical Context
by Chelariu Alin & Tanasa Florentin Emil & &

2015 Psychological Profile Of The Accountant Fraudster
by Chelariu Alin & & &

2015 The Chosen Exchange Rate As The Possibility Of Reducing The Risks Of Currency Exchange Transactions
by Attila Rozsa & Darabos Eva & &

2015 Financial Audit And Benchmarking In The Construction Industry - A Step Towards Performance
by GRIGORE MARIAN & & &

2015 Hedge Accounting According to the International Financial Reporting Standard 9
by Nadya Velinova-Sokolova

2015 Alphanomics: The Informational Underpinnings of Market Efficiency
by Lee, Charles M. C. & So, Eric C.

2015 Dividends and Foreign Performance Signaling
by Robert Joliet & Aline Muller

2015 The Determinants of Shareholder Value in Retail Banking During Crisis Years: The Case of Greece
by Eleftherios Angelopoulos & Antonios Georgopoulos

2015 Multiple Directorships and Related Parties Transactions: The Weakness of Numbers
by Oladipupo Muhrtala Tijani & Mubaraq Sanni & Karimu Adebayo Ishola

2015 Integrated Reporting: the Next Step Ahead for a Sustainable Society
by Radu-Dan Turcu

2015 BANKIA: ¿Para qué sirven los estados contables y los órganos de control?/BANKIA: Financial statements and Supervisory Bodies, are they Really Useful?
by CLIMENT SERRANO, SALVADOR & PAVÍA MIRALLES, JOSE MANUEL

2015 Relevance of risk information for depositors’ judgment and decision-making
by Kathrin Jordan

2015 An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia
by Choon-Yin SAM & Paul N. C. TIONG

2015 Service Quality Evaluation of Restaurants Using The Ahp And Topsis Method
by Salih YILDIZ & Emel YILDIZ

2015 Analysis of the Development of Accounting in Kosovo
by Mustafa UC & Artir MALIQI

2015 Accrual-Based and Real Activities Based Earnings Management Behavior of Family Firms in Japan
by Tai-Yuan Chen & Zhaoyang Gu & Keiichi Kubota & Hitoshi Takehara

2015 Debate Regarding Measuring Accounting Value: Historical Cost against Fair Value
by Victor Munteanu & Marilena Zuca

2015 Monitoring of the Economical-Financial Outcomes in the Context of the Exigencies of the Corporate Governance through the Budget System
by Mirela Niculae

2015 Integrating Forensic Accounting Core Competency into the Study of Accounting. Case of Nigeria Tertiary Institutions
by Samuel F. Johnson-Rokosu

2015 The Accounting Standardization System in Portugal and Its First-Time Adoption Effects in the Olive and Cork Tree Cultures
by Jonas da Silva Oliveira & Graca Maria do Carmo Azevedo & Marta Jose Ferreira Oliveira & Sandra Gabi Marques de Almeida

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
by Mehdi Abzari & Vahid Kabiripour & Adeleh Saeidi

2015 The Dynamics of the Accounting Models and Their Impact upon the Financial Risk Evaluation
by Victor Munteanu

2015 Financial Instruments in Modern Accounting Management
by Gheorghe Lepadatu

2015 Implementing Target Costing Method in a Construction Project
by Anamaria Tepes-Bobescu & Ileana Sorina Rakos

2015 An Overlook into the Accounting History Evolution from a Romanian Point of View – A Literature Review
by Teodora Viorica Farcas & Adriana Tiron Tudor

2015 Application of the Tax Code in the Deductible Expenses Field in the Judicial Practice of Romania
by Viorel Craciuneanu & Daniel Stefan

2015 Modern Entities Through Cost Leadership
by Gheorghe Lepadatu

2015 Theoretical Aspects Regarding the Intangible Assets
by Gabriel I. Nastase & Sorin Adrian Ciupitu

2015 Evaluating Investment Projects in Energy Industry
by Maria Caracota Dimitriu & Razvan Constantin Caracota

2015 Financial Risk Evaluation in the Context of International Accounting Normalization
by Victor Munteanu & Lavinia Copcinschi & Anda Laceanu & Carmen Luschi

2015 Environmental reporting in the UK, Australia, and South African multinational companies
by Omar Al Farooque & Helena Ahulu

2015 The Influence of Prerequisite Grades on Students’ Performance
by Khalid A. Alanzi

2015 Application of multiple output data envelopment analysis in interpreting efficiency improvement of enterprise resource planning in integrated circuit firms
by Bi-Huei Tsai* & Shin-Bin Chou

2015 The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states
by Ivana Mamic-Sacer

2015 Lines of action for efficiency of tax and accounting information’s using in management of Romanian tourism
by Traian-Ovidiu Calotă & Tănase Alin-Eliodor

2015 Standpoints regarding fiscal security for competitive business
by Robu Sorin-Adrian

2015 Considerations about certain specific items of accounting information’s modeling in tourism
by Traian-Ovidiu Calotă

2015 Methods for preparing forecast financial statements
by Tanase Alin Eliodor

2015 Considerations about certain specific items of accounting information’s modeling in tourism
by Traian-Ovidiu Calotă

2015 Opinions regarding the freedom and compliance in accounting - taxation – management relationship
by Robu Sorin-Adrian

2015 Opinions regarding the Freedom and Compliance in Accounting - Taxation – Management Relationship
by Robu Sorin-Adrian

2015 Considerations about Certain Specific Items of Accounting Information’s Modeling in Tourism
by Traian-Ovidiu Calotă

2015 Financial instruments used against foreign-exchange risk
by Tanase Alin-Eliodor

2015 Valences of internal control in the context of the impact of the utility of accounting information over the business environment
by Prozan Mihaela

2015 Opinions on the impact of accounting policies on tourist entities’ competitiveness
by Traian-Ovidiu Calota

2015 Statistical Analysis in SPSS of Enterprise Activity in the Short Term
by Georgescu FLOAREA

2015 SEDUCTIVE ROUTE TOWARDS CONVERGENCE DISCLOSURE: IFRS FOR SMEs,RUTA SEDUCTORA HACIA LA CONVERGENCIA DIVULGACION: NIIF PARA PYMES
by Aida R. Lozada Rivera

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 Profesionales Con Relacion A La Posible Adopcion De Las Normas Internacionales De Informacion Financiera
by Rafael Marrero Diaz

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 America Y Su Encuentro Con Las Normas Internacionales De Informacion Financiera
by Rafael Marrero

2015 Sources And Mechanisms Of Financing For Smes In Villavicencio, Colombia Fuentes Y Mecanismos De Financiacion En Las Pymes De Villavicencio (Colombia)
by Maria del Carmen Ruiz Sanchez

2015 Profit Return In Civil Aviation And Fleet Insurance: Gaap, Financial Reporting And Tax Applications
by Onder Kaymaz & Ozgur Kaymaz

2015 India’S Satyam Scandal: Evidence The Too Large To Indict Mindset Of Accounting Regulators Is A Global Phenomenon
by Kalpana Pai & Thomas D. Tolleson

2015 Same Song, Same Dance: Evidence Of Patterns In Securities And Exchange Commission Funding
by William E. Bealing & Edward Pitingolo

2015 Assessment Of Going Concern For The Italian Listed Companies: An Empirical Study
by Roberta Provasi & Patrizia Riva

2015 Predicting Loan Loss Provisions by Including Loan Type Characteristics
by Glen Hansen

2015 Managerial Discretion Over Loan Loss Reserves during the Global Financial Crisis
by Glen Hansen

2015 The Nature And Concept Of Accountability: A Case Study Of Three Entities In Fiji
by Ezaaz Hasan & Anjani Mala & Glen Finau

2015 Accounting Knowledge, Practices, And Controls Of Micro, Small And Medium Enterprises: Evidence From The Philippines
by Venus C. Ibarra & Rodrigo M. Velasco

2015 Earnings Management, Weak Internal Controls, And Firm Size
by Yousef Jahmani & Suman Niranjan

2015 Do Firms Engage In Aggressive Tax Reporting Prior To Bankruptcy?
by Wendy Heltzer & Mary Mindak & Mingjun Zhou

2015 Directors’ And Officers’ Insurance And Opportunism In Accounting Choice
by Irene Kim

2015 Voluntary Fair Value Disclosures By Bank Holding Companies: The Role Of Sec Dear Cfo Letters
by Renee Weiss & John Shon

2015 An Exploratory Study Of Professional Ethical Standards, Positive Budgeting Orientation, And The Mediating Role Of Corporate Ethical Values
by Sean Valentine & Gary Fleischman & Connie R. Bateman

2015 Accounting of Financial Risk Hedging Tools
by Svitlana Denga & Akansha Jain

2015 Accounting of Financial Costs in the Company: Scientific and Practical Aspect
by Lyudmyla Shkulipa

2015 Improvement of Documentary Support for Accounting Process in Agricultural Servicing Cooperatives
by Mykhaylo Shynkarenko

2015 Improvement of Company Accounting Policy Concerning Accounting of Value-Added-Tax
by Antonina Chyrva

2015 Accounting-and-Control Support for the Companies Activity in the Context of Crisis
by Iryna Predko

2015 Accounting and Analytical Support for Company Profit Management
by Nataliya Pravdyuk

2015 Accounting Support for Cost Management in Milk-Processing Companies
by Maryna Pravdyuk

2015 Analysis of Approaches to Understanding of Essence of Accounting Information Quality
by Tetyana Plakhtiy

2015 Methodical Support for Accounting of Operations with Hedging Instruments and Items
by Oksana Oliynyk & Valentyna Ksendzuk

2015 Interdisciplinary Concept of Intellectual Property in Solution of Its Accounting Problems
by Vyacheslav Naberukhin

2015 Ways to Better Information Transparency and Availability of Financial Reporting of Agricultural Companies
by Volodymyr Kebko

2015 Status and Prospects of Information Support Improvement for Processes of Venture Investment
by Viktor Zamlynskyy

2015 Strategically Oriented Accounting System as Demonstration of Synergistic Development of Economic Accounting
by Iryna Boyarko

2015 Accounting for Commercial Use of Innovative Products
by Nadiya Stolyarchuk

2015 Modelling the Accounting Processing of Recycling Companies Based on Information Process Approach
by Viktoriya Rozhelyuk

2015 Theoretical and Methodological Bases of Accounting Product Formation
by Mykhaylo Prodanchuk

2015 About the Need to Restructure Accounting in Ukraine
by Valeriy Mossakovskyy

2015 Methods of Capital Expenditures Accounting on Mineral Reserves Exploration and Evaluation According to the Successful Efforts Method
by Olha Metla

2015 Cost Accounting for Product Certification in Quality Management Systems
by Tetyana Kaminska & Lyudmyla Shatkovska

2015 Accounting and Analytical Maintenance of Management by Building Assimilating Opportunities for Reproduction of Natural-Resource Potential
by Lesya Volyak

2015 Development of the Calculation of the Cost of Production of Beekeeping in the Republic of Belarus: Theory and Practice
by Ekaterina Afanasyeva

2015 Political Risks and Their Assessment in Strategic Management Accounting
by Valentyna Khodzytska & Mariya Shyhun

2015 Evaluation of Possibilities of Expansion of the Traditional Composition of Accounting Objects in Horticulture
by Nataliya Tsaruk

2015 Cost Accounting of Venture Company Depending on the Stage of Its Life Cycle
by Olha Usatenko

2015 Accounting for Leases of Biological Livestock Assets
by Petro Suk

2015 Accounting for the Transition of Biological Crop Assets to Another Proprietor
by Leonid Suk

2015 Problems of Accounting of Explored Natural Resources in Mining Companies
by Yana Porokhnavets

2015 Expansion of Functions and Rights of Accountants of Agricultural Sector and Consolidation of the Rules of Professional Ethics and Conduct
by Volodymyr Metelytsia

2015 Accounting of Revenues from the Use of State Support for Farm Enterprises
by Natalia Zdyrko

2015 Economic Indicators of the Expenditures of Enterprise and the Costs of Production in Accounting, Statistics and Analysis
by Vasyl Deriy & Stepan Popina

2015 Genesis and Development of Consolidated Financial Statements
by Kostyantyn Bezverkhiy

2015 The Importance of Recording Data in the Agricultural Sector for Decision-Making
by Aleksandra Figurek

2015 Role of Management Accounting in Accounting in General
by Oleksandr Panadiy

2015 Accounting of Long-Term Biological Assets
by Valeriy Mossakovskyy & Vasyl Korytnyy

2015 Accounting Model for Production of Economic Benefits from Operating Activities
by Svitlana Denga & Viktoriya Voronina

2015 Commercial Agency Operations in Accounting of Tour Companies
by Oleh Vysochan

2015 Organizational and Managerial Accounting Challenges
by Anamaria Tepes-Bobescu

2015 The Impact of Capital Regulation on Bank Capital and Risk Decision. Evidence for European Global Systemically Important Banks
by Clements Adeyinka Akinsoyinu

2015 Job Satisfaction as a Predictor of Female Intent-To-Quit. Evidence from Commercial Banks of Faisalabad, Pakistan
by Saira Ajaz & Babak Mehmood

2015 Increase the Performance of Companies in the Energy Sector by Implementing the Activity-Based Costing
by Letitia-Maria Rof & Sorinel Capusneanu

2015 Planificación fiscal y Gobierno Corporativo en las empresas cotizadas españolas
by Juan Monterrey Mayoral & Amparo Sánchez Segura

2015 The Effect Of Classification Shifting On Analyst Forecast Accuracy: Evidence From Japan
by CHAE, SOO-JOON & NAKANO, MAKOTO

2015 La valutazione della ricerca tramite indici bibliometrici: riflessioni da una prospettiva economico-aziendale
by Marco Giuliani & Stefano Marasca

2015 La manipolazione dei valori di bilancio: pressione del management e tratti personali nell’attività del controller
by Lorenzo Lucianetti & Valentina Battista

2015 Competitive Advantages of the Entrepreneur Product in Bank Accounts
by Ana-Alexandrina POPESCU

2015 Cultural and Socio-Economic Restrictions for the Adoption of the IESBA Code of Ethics for Professional Accountants in the European Countries
by Itsaso Barrainkua & Marcela Espinosa-Pike

2015 Novi Zakon O Raèunovodstvu - Usporedni I Kritièki Prikaz
by Marica Javorovic

2015 Efectos de la reforma contable en el patrimonio neto consolidado a 1 de enero de 2008 de los grupos españoles que no aplican normativa NIIF
by Legaz Ortiz, Javier & Montoya del Corte, Javier & Rodríguez Ariza, Lázaro

2015 Reforma de la normativa contable española: análisis de su entramado institucional
by Doadrio, Leopoldo & Alvarado, María & Carrera, Nieves

2015 El papel del Consejo de Administración en la creación de valor en la empresa
by Pucheta-Martínez, María Consuelo

2015 Efectividad del aprendizaje cooperativo en contabilidad: una contrastación empírica
by Delgado Hurtado, María del Mar & Castrillo Lara, Luis Ángel

2015 Cambios conceptuales en la contabilidad de los arrendamientos: retos normativos y académicos
by Molina Sánchez, Horacio & Mora Enguídanos, Araceli

2015 Evidencia empírica de los economistas españoles tras 5 años de aplicación de la reforma contable
by Marín Hernández, Salvador & Antón Renart, Marcos & Ortiz Martínez, Esther

2015 Del impuesto sobre beneficios devengado al pagado: una valoración del cálculo del tipo impositivo efectivo
by Martínez Vargas, Julián

2015 Development of sustainability reports for farming operations in the Basque Country using the Delphi method
by Alvarez Etxeberria, Igor & Garayar, Ainhoa & Calvo Sánchez, José Antonio

2015 Modelos de gestión de resultados: un estudio transnacional
by Reguera Alvarado, Nuria & Laffarga Briones, Joaquina & de Fuentes Ruiz, Pilar

2015 Accounting data and the credit spread: An empirical investigation
by Demirovic, Amer & Tucker, Jon & Guermat, Cherif

2015 The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets
by Moumen, Néjia & Ben Othman, Hakim & Hussainey, Khaled

2015 Exchange listing type and firm financial reporting behavior
by Lin, Wen-Chun & Liao, Tsai-Ling

2015 Do more foreign strategic investors and more directors improve the earnings smoothing? The case of China
by Wu, Meng-Wen & Shen, Chung-Hua & Lu, Chin-Hwa

2015 Matching between revenues and expenses and the adoption of International Financial Reporting Standards
by Jin, Kai & Shan, Yaowen & Taylor, Stephen

2015 The value of Saints and the price of Sin
by Koh, SzeKee & Durand, Robert B. & Limkriangkrai, Manapon

2015 CFO compensation: Evidence from Australia
by Duong, Lien & Evans, John

2015 Percent accruals and the accrual anomaly: Korean evidence
by Kim, Young Jun & Kim, Jung Hoon & Kwon, Sewon & Lee, Su Jeong

2015 Accrual-based and real activity earnings management at the back door: Evidence from Chinese reverse mergers
by Zhu, Tingting & Lu, Meiting & Shan, Yaowen & Zhang, Yuanlong

2015 Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectiveness — Evidence from Australia
by Bryce, Mitchell & Ali, Muhammad Jahangir & Mather, Paul R.

2015 Usefulness of earnings in credit markets: Korean evidence
by Baik, Bok & Kim, Young Jun & Kim, Jungbae & Lee, Su Jeong

2015 Earnings quality under financial crisis: A global empirical investigation
by Persakis, Anthony & Iatridis, George Emmanuel

2015 Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC
by Al-Hadi, Ahmed & Taylor, Grantley & Hossain, Mahmud

2015 Competition of the informed: Does the presence of short sellers affect insider selling?
by Massa, Massimo & Qian, Wenlan & Xu, Weibiao & Zhang, Hong

2015 Deflating profitability
by Ball, Ray & Gerakos, Joseph & Linnainmaa, Juhani T. & Nikolaev, Valeri V.

2015 When firms talk, do investors listen? The role of trust in stock market reactions to corporate earnings announcements
by Pevzner, Mikhail & Xie, Fei & Xin, Xiangang

2015 The cross section of expected holding period returns and their dynamics: A present value approach
by Lyle, Matthew R. & Wang, Charles C.Y.

2015 Do analysts matter for governance? Evidence from natural experiments
by Chen, Tao & Harford, Jarrad & Lin, Chen

2015 Firm-level conditions to engage in public-private partnerships: What can we learn?
by Lopes, Ana Isabel & Teixeira Caetano, Tânia

2015 Earnings performance of major customers and bank loan contracting with suppliers
by Kim, Jeong-Bon & Song, Byron Y. & Zhang, Yue

2015 Product market competition and analyst forecasting activity: International evidence
by Haw, In-Mu & Hu, Bingbing & Lee, Jay Junghun

2015 Board diversity and its effects on bank performance: An international analysis
by García-Meca, Emma & García-Sánchez, Isabel-María & Martínez-Ferrero, Jennifer

2015 Earnings baths by CEOs during turnovers: empirical evidence from German savings banks
by Bornemann, Sven & Kick, Thomas & Pfingsten, Andreas & Schertler, Andrea

2015 Variable selection and corporate bankruptcy forecasts
by Tian, Shaonan & Yu, Yan & Guo, Hui

2015 Discussion of “Textual analysis and international financial reporting: Large sample evidence”
by Chen, Jason V. & Li, Feng

2015 On guidance and volatility
by Billings, Mary Brooke & Jennings, Robert & Lev, Baruch

2015 Textual analysis and international financial reporting: Large sample evidence
by Lang, Mark & Stice-Lawrence, Lorien

2015 Discussion of delegated trade and the pricing of public and private information
by Bloomfield, Matthew J. & Bloomfield, Robert

2015 Assessing financial reporting quality of family firms: The auditors׳ perspective
by Ghosh, Aloke(Al) & Tang, Charles Y.

2015 Signaling through corporate accountability reporting
by Lys, Thomas & Naughton, James P. & Wang, Clare

2015 Market (in)attention and the strategic scheduling and timing of earnings announcements
by deHaan, Ed & Shevlin, Terry & Thornock, Jacob

2015 The importance of the internal information environment for tax avoidance
by Gallemore, John & Labro, Eva

2015 Evidence that the zero-earnings discontinuity has disappeared
by Gilliam, Thomas A. & Heflin, Frank & Paterson, Jeffrey S.

2015 Corporate governance, incentives, and tax avoidance
by Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F.

2015 Public pension accounting rules and economic outcomes
by Naughton, James & Petacchi, Reining & Weber, Joseph

2015 Why do analysts revise their stock recommendations after earnings announcements?
by Yezegel, Ari

2015 Strategic silence, insider selling and litigation risk
by Billings, Mary Brooke & Cedergren, Matthew C.

2015 Do financial market developments influence accounting practices? Credit default swaps and borrowers׳ reporting conservatism
by Martin, Xiumin & Roychowdhury, Sugata

2015 CEO tenure and earnings management
by Ali, Ashiq & Zhang, Weining

2015 Do baths muddy the waters or clear the air?
by Haggard, K. Stephen & Howe, John S. & Lynch, Andrew A.

2015 Analyst earnings forecast under complex corporate ownership in China
by Huang, Wei & Wright, Brian

2015 Does gender diverse board mean less earnings management?
by Kyaw, Khine & Olugbode, Mojisola & Petracci, Barbara

2015 A review of the literature on methods of computing the implied cost of capital
by Echterling, F. & Eierle, B. & Ketterer, S.

2015 The impact of SME’s pre-bankruptcy financial distress on earnings management tools
by Campa, Domenico & Camacho-Miñano, María-del-Mar

2015 Is forward-looking financial disclosure really informative? Evidence from UK narrative statements
by Hassanein, Ahmed & Hussainey, Khaled

2015 The accrual anomaly in Europe: The role of accounting distortions
by Papanastasopoulos, Georgios A. & Tsiritakis, Emmanuel

2015 Economic consequences of key performance indicators' disclosure quality
by Elzahar, Hany & Hussainey, Khaled & Mazzi, Francesco & Tsalavoutas, Ioannis

2015 Female directors and earnings management: Evidence from UK companies
by Arun, Thankom Gopinath & Almahrog, Yousf Ebrahem & Ali Aribi, Zakaria

2015 Corporate philanthropy in the US stock market: Evidence on corporate governance, value relevance and earnings manipulation
by Iatridis, George Emmanuel

2015 Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentives
by Chan, Ann L.-C. & Hsu, Audrey W.-H. & Lee, Edward

2015 Analysis of earnings management influence on the investment efficiency of listed Chinese companies
by Shen, Chung-Hua & Luo, Fuyan & Huang, Dengshi

2015 Value relevance, earnings management and corporate governance in China
by Shan, Yuan George

2015 Do managers manipulate earnings prior to management buyouts?
by Mao, Yaping & Renneboog, Luc

2015 Media news and earnings management prior to equity offerings
by Chahine, Salim & Mansi, Sattar & Mazboudi, Mohamad

2015 Institutional trading during a wave of corporate scandals: “Perfect Payday”?
by Bernile, Gennaro & Sulaeman, Johan & Wang, Qin

2015 Business sustainability performance and cost of equity capital
by Ng, Anthony C. & Rezaee, Zabihollah

2015 Firms’ earnings smoothing, corporate social responsibility, and valuation
by Gao, Lei & Zhang, Joseph H.

2015 Trading and earnings management: Evidence from China's non-tradable share reform
by Xiao, Gang

2015 Fair value measurement capabilities, disclosure, and the perceived reliability of fair value estimates: A discussion of Bhat and Ryan (2015)
by McDonough, Ryan P. & Shakespeare, Catherine M.

2015 Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms
by Jaafar, Aziz & Thornton, John

2015 Corporate Social Responsibility and Earnings Quality: International Evidence
by Bozzolan, Saverio & Fabrizi, Michele & Mallin, Christine A. & Michelon, Giovanna

2015 Value-relevance of Earnings and Book Value Over the Institutional Transition in China: The Suitability of Fair Value Accounting in This Emerging Market
by Qu, Xiaohui & Zhang, Guohua

2015 Accrual-based and real earnings management and political connections
by Braam, Geert & Nandy, Monomita & Weitzel, Utz & Lodh, Suman

2015 The Development of Accounting in the Franc Zone Countries in Africa
by Elad, Charles

2015 The Accounting of the International Transactions: Book Review
by Aurelia Dumitru

2015 What kind of leader is a manager?
by Aurelia Dumitru & Alina Georgiana Motoi & Andrei Bogdan Budica

2015 The Existence of Disagreements in Organisational Entities - Source of the Occurrence of Conflicts at Work
by Janusz Grabara & Mircea Bunaciu

2015 A Review of Balanced Scorecard Framework in Higher Education Institution (HEIs)
by Fahmi Fadhl Al-Hosaini & Saudah Sofian

2015 The Impact of Environmental Accounting on Strategic Management Accounting: A Research on Manufacturing Companies
by Ahmet Tanc & Kadir Gokoglan

2015 Creative Accounting and Financial Reporting: Model Development and Empirical Testing
by Fizza Tassadaq & Qaisar Ali Malik

2015 A Strategic Framework to Use Payback Period in Evaluating the Capital Budgeting in Energy and Oil and Gas Sectors in Oman
by Mawih Kareem Al-Ani

2015 Earnings Response Coefficient as a Measure of Market Expectations: Evidence from Tunis Stock Exchange
by Mohamed Naceur Mahjoubi & Ezzeddine Abaoub

2015 The Roles of Institutional Investors and Insiders in Earnings Management around Initial Public Offering Firms in Taiwan
by Ming-Feng Hsu & Shiow-Ying Wen

2015 The effects of the evolution of the business model in a period of economic crisis — a study of annual reports of selected airlines
by Mariusz Karwowski

2015 Indicadores para o gerenciamento de faculdades: um estudo de dois casos na espanha
by Jair Antonio Fagundes & Cristina Crespo Soler & Vicente Ripoll Feliu & Maria Leonor Ferreira

2015 El subsistema de formación contable en Colombia y México
by Noemí Vásquez Quevedo & Ruth Alejandra Patiño Jacinto

2015 Didácticas para la formación en investigación contable: una discusión crítica de las prácticas de enseñanza
by Sandra Milena Muñoz López & Gustavo Alberto Ruiz Rojas & Héctor José Sarmiento Ramírez

2015 Costo de servir como variable de decisión estratégica en el diseño de estrategias de atención a canales de mercados emergentes
by Christopher Mejía Argueta & Catalina Higuita Salazar

2015 Accounting Information Indispensable Source For The Discovery Of Tax Evasion In The Field Of Products Subject To Excise
by Dorel MATEȘ & Eduard AJTAY & Antonela SANDU (URSACHI)

2015 Diagnosis Of Bankruptcy Risk In The Furniture Industry Using The Canon-Holder And Altman Models
by Radu MĂRGINEAN & Delia Corina MIHALȚAN

2015 Economy And Environment. Points Of View And Actions
by Ramona Maria CHIVU

2015 Particularities Of The Financial Information System In Nonprofit Organizations
by Delia Corina MIHALȚAN & Radu MĂRGINEAN

2015 Regression Model For Risk Reporting In Financial Statements Of Accounting Services Entities
by Mirela NICHITA

2015 Integrated Reporting Into Practice – A Ten Year Experience
by Mihaela TURTUREA

2015 Sustainability Reporting – An Analysis Of The Worldwide Diffusion
by Radu-Dan TURCU

2015 The Bsc Method Used In Achieving Organisational Strategic Objectives
by Marian SOCOLIUC & Stela CARAMAN & Veronica GROSU

2015 The Management Accounting Tools And The Integrated Reporting
by Gabriel JINGA & Mădălina DUMITRU

2015 Some Aspects Regarding The Theories Of Consolidated Financial Statements
by Carmen NISTOR

2015 An Overview On State Of Knowledge Of Risk And Risk Management In Economics Fields
by Mirela NICHITA

2015 Institutional Investors And Corporate Governance
by Ruxandra-Adriana MATEESCU

2015 The Quality Of The Web Sites From The Iirc Pilot Programme
by Ionelia-Alexandra FELDIOREANU

2015 Accounting Challenges – Capitalizing Human Value
by Alexandra CIOCLOV (PETCU) & Petru ȘTEFEA

2015 The Current State Of Knowledge In The Value Relevance Research Field
by Carmen- Alexandra BALTARIU

2015 Study Regarding Companies Performance Measurement Through Non-Financial Indicators – The Case Of Airline Industry
by Radu-Dan TURCU & Mihaela TURTUREA

2015 Cash Flow – An Instrumet For Annalysing And Determining The Value Of An Enterprise
by Valentina Dorina BOGDAN

2015 The Impact Of Controls On Financial Reporting Quality
by Cecilia (DAMOC) NICA & Elena (STANCIU) IONIȚĂ

2015 Consolidated Financial Statements – A New Reporting Practice In The Public Sector
by Andreea CÎRSTEA & Stefan-Dragos CÎRSTEA

2015 Opportunity Of Goodwill Depreciation In Emerging Markets
by Radu-Daniel LOGHIN

2015 Stereotypes Regarding Accounting Profession: An Empirical Study
by Widad Atena FARAGALLA

2015 The accrual anomaly: Evidence from Borsa Istanbul
by Nasif Ozkan & Mustafa Mesut Kayali

2015 Target Costing Functions
by OFILEANU Dimi

2015 Consolidated Financial Statements - Ipsas Vs Ifrs
by Cirstea Andreea & Cirstea Stefan & Marza Bogdan

2015 The Effect Of Implementing Core Banking Services On Profitability. Case Study: All Branches Of A Private Bank In Mashhad
by Mansour Dehghan & Mahdi Ghafoorifard & Babak Shamsi & Seyed hamid Seyed heydari

2015 Internal Control Management - Key Factor In Objectives
by PhD. Emilia VASILE & PhD. Ion CROITORU

2015 Integrated Reporting - The Future Of Financial Reporting
by Diana Sabina COZMA IGHIAN

2015 The Relevance Of The ”Expenditure Budget – Costs Budget” Binomial For The Management Of National Companies. Case Study – The Romanian Television Society
by Veronica CATARGIU

2015 Problematyka etyczna w pierwszych dzielach o rachunkowosci/Ethics in the Early Works of Accounting
by Malgorzata Garstka

2015 The Usefulness of Accounting Information on Financial Instruments to Investors Assessing Non-Financial Companies. An Empirical Analysis on the Bucharest Stock Exchange
by Maria Carmen Huian

2015 Timely Loss Recognition and the Value Relevance of the Romanian Listed Companies Considering the IFRS Approach
by Florin Dobre & Laura Brad & Radu Ciobanu

2015 Researching the Level of Diffusion of Selective Management Accounting Techniques by Bangladeshi Firms
by Nikhil Chandra Shil & Mahfuzul Hoque & Mahmuda Akter

2015 Impact of Executives’ Profile on the Extent of Voluntary Financial Disclosure: The Case of Tunisian Companies
by Salma Damak-Ayadi & Emna Klibi

2015 The Persistence of the Accounting Policies After the Transition to IFRS of the Romanian Listed Companies
by Costel Istrate

2015 Determinants of Demand and Supply of Accounting and Audit Services in SMEs: Evidence from Nigeria
by Semiu Babatunde Adeyemi & Sunday Obah & Ini Etete Udofia

2015 Corporate Governance, Audit Committee and the Internet Reporting Of Strategic Information by UAE Non-Financial Listed Firms
by Mostafa Kamal Hassan

2015 Determinants of The Level of Information Disclosure in Financial Statements Prepared in Accordance With IFRS
by Anna Bialek-Jaworska & Anna Matusiewicz

2015 What Kind of Accounting Standards Should the IASB Write?
by Mary Tokar

2015 Some Issues Related To Cash Flow Statement in Accounting Education: The Case of Turkey
by Can Ozturk

2015 An Empirical Analysis of Metadiscourse in the Abstracts of Romanian Accounting Research Articles
by Mihaela Mocanu

2015 Difficulties in the Accounting Research–Practice–Teaching Relationship: Evidence from Romania
by Corina Grosu & Alina Carmen Almasan & Cristina Circa

2015 Introduction to the Special Issue on Accounting Academia in Central and Eastern Europe
by Catalin Nicolae Albu & Nadia Albu

2015 Editorial. Accounting Academia in Central and Eastern Europe
by Catalin Nicolae Albu & Nadia Albu & Belverd Needles, Jr.

2015 Green Business: A Brief Financial Profile of the Romanian Eco-Industry
by Cristina Circa & Alina Almasan

2015 Corporate Governance Disclosure Practices and Their Determinant Factors in European Emerging Countries
by Ruxandra-Adriana Mateescu

2015 The Value of Discretionary Accruals Computed Using both National and International Standards
by Florin Dobre & Laura Brad & Radu Ciobanu

2015 Implications Of Ifrs Adoption On Earnings Quality, Empirical Case For Romanian Environment
by Burca Valentin & Mates Dorel

2015 Measuring the efficiency of Serbian insurance companies
by Snežana Knežević & Milanka Marković & Andrijana Brown

2015 Quality Accounting Principles And Information Implications For The Company’S Management
by Assoc. Prof. Alina-Teodora Ciuhureanu Ph. D

2015 The Practices Of Management Accounting In Spain
by Lect. Anca Antoaneta Varzaru Ph. D

2015 Erp Systems And Management Accounting – Evolutions And Challenges
by Assist. Cristina Circa Ph.D. & Assoc. Prof. Alina Almasan Ph.D. & Lect. Romeo Margea Ph.D. & Lect. Camelia Margea Ph.D.

2015 Value Relevance And The Adoption Of The Ias/ Ifrs Framework – A Literature Review
by Carmen-Alexandra Baltariu Ph. D Student

2015 The Evolution Of Insolvencies In Central And East Europe
by Bogdan Sticlosu Ph. D Student & Bogdan Pîrvulescu Ph. D Student

2015 Design and Implementation of a Management Control System
by Anca Antoaneta VARZARU

2015 Characterizing Organizational Culture Across Dolj County Based On Hofstede’S Model
by Mihai Varzaru & Anca Antoaneta Varzaru & Dan Varzaru

2015 Target Costing (Tc) System And Its Uncontrollable Factors: A Case Study From Egypt
by Karim Abbas

2015 Divergence In The Recognition And Measurement Of Income And Expenses
by Mihaela-Andreea Nastasie & Claudiu Valentin Serban

2015 Internal Control - A Useful Tool For Any Manager
by Florentina Istrate & Ersilia Catrina & Marin Mirea

2015 The Impact Of Structural Funds In Central And Eastern European Countries
by Dogaru Dorin-Madalin

2015 Position And Scope Of Accounting Information System Under Commerce Entities
by Adrian-Cosmin Caraiman

2015 Considerations Of Fixed Assets Accounting Information System
by Sorin-Sandu VÎNATORU

2015 Strategies For The Tourist Development Of The South-West Oltenia Region In The Context Of European Funds
by Bogdan Budica & Ilie Budica & Florin Tudor

2015 Opinions Concerningthe Organizationof Standard Costs Accountancy
by Ion Ionescu

2015 Budgeting Costs In Piece Production: Features And Potential
by Anca Antoaneta VARZARU & Dan Constantin VARZARU

2015 The Development And Impact Of The Progress Of Accounting Standards On International Co-Operation And European Integration
by Diana Andreea Traistaru

2015 Accounting Convergences And Divergences In The Context Of Harmonization And The Compliance Of National Regulations With Directive 2013/34/Eu
by Mates Dorel & Hlaciuc Elena & Ursachi Antonela & Maciuca Geanina

2015 Social Dialogue –Way To Increase The Effectiveness Of Labor Market
by Mihaela-Andreea Nastasie & Claudiu Valentin Serban

2015 Innovative Perspectives On The Accountingof Romanian Public Institutions Of Academic Education
by Cristina-Petrina Dragusin & Maria Criveanu

2015 Employees Stimulation Policies From Accounting And Fiscal Perspective
by Cristian Dragan & Valeriu Brabete & Carmen Maria Dindiri

2015 Impact Of The Transition To Ifrs For The Romanian Listed Companies In Financial Distress
by Costel ISTRATE & Ioan Bogdan ROBU & Mihai CARP

2015 Improving Graduates' Employability In It Field. The Case Of Accounting And Information Systems Study Program
by Luminita HURBEAN & Vasile Daniel PAVALOAIA & Doina FOTACHE

2015 Impact Of The Ifrs Adoption On Financial Assets And Liabilities. Empirical Evidence From Bucharest Stock Exchange
by Maria Carmen HUIAN

2015 Approach Regarding a Framework for Risk Reporting in Order to Enhance the Related Good Practices
by Mirela Nichita & Carmen Turlea

2015 Innovative information technologies and their impact on the performance of the entities which activate in the retail industry
by Valentin-Florentin Dumitru & Gabriel Jinga & Florin Mihai & Aurelia Stefanescu

2015-12-30 Cambios en la gestión contable: influencia de las nuevas tecnologías
by Falcón Pérez, Esther & Fuentes Perdomo, Juana & Serrano Moracho, Francisco

2015(XXV) The impact of the economic and financial crisis on the public health food and tourism units in Romania
by Margareta PENEOASU & Bica ZORLESCU & Cristina ANDREI

2015(XXV) Costs calculated by the ABC system for underlying managerial decisions
by Bica ZORLESCU & Margareta PENEOASU & Bogdan NEGOESCU

2014 Return on political investment in the American Jobs Creation Act of 2004
by Hui Chen & Katherine Gunny & Karthik Ramanna

2014 Légitimité de l’audit conjoint : Une analyse structurationniste et néo-institutionnaliste des cas français et danois
by Mhirsi, Nadia

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
by Legalais, Laetitia

2014 Etude de la pertinence des normes IFRS au regard de l’analyse crédit bancaire des entreprises
by Boukari, Mariam

2014 The computational and timing challenge of quarterly nonlife (re)insurance liability evaluation under IFRS 4 phase 2
by Dal Moro, Eric & Faulkner, Jayne

2014 Timeliness of Financial Reporting in Turkey
by Mert ERER & Çağla ERSEN CÖMERT

2014 Tax planning of R&D intensive multinationals
by Heckemeyer, Jost H. & Richter, Katharina & Spengel, Christoph

2014 Evidence on book-tax differences and disclosure quality based on the notes to the financial statements
by Evers, Maria Theresia & Finke, Katharina & Matenaer, Sebastian & Meier, Ina & Zinn, Benedikt

2014 Harmonisierung der Gewinnermittlung in der EU: Analyse der Übergangsregelungen bei Einführung einer Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage / Gemeinsamen Unternehmensteuer-Bemessungsgrundlage (GKB / GUB)
by Scheffler, Wolfram & Köstler, Melanie

2014 Harmonisierung der Gewinnermittlung in der EU: Die Gewinnermittlungsregeln der Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage (GKB) / Gemeinsamen Unternehmensteuer-Bemessungsgrundlage (GUB) im Vergleich mit der Gewinnermittlung durch einen Betriebsvermögensvergleich nach § 5 Abs. 1 EStG (Steuerbilanz)
by Scheffler, Wolfram & Köstler, Melanie

2014 Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?
by Evers, Maria Theresia & Meier, Ina & Spengel, Christoph

2014 The CCCTB option an experimental study
by Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas

2014 How Do Fair Value Measurements of Financial Instruments Affect Investments in Banks?
by Bergheim, Ralf & Ernstberger, Jürgen & Roos, Michael W. M.

2014 A property rights based consolidation approach
by Casajus, André & Labrenz, Helfried

2014 Capital gains taxes and asset prices: The impact of tax awareness and procrastination
by Eichfelder, Sebastian & Lau, Mona

2014 The CCCTB option: An experimental study
by Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas

2014 Loan loss provisioning and procyclicality: Evidence from an expected loss model
by Domikowsky, Christian & Bornemann, Sven & Duellmann, Klaus & Pfingsten, Andreas

2014 Earnings baths by bank CEOs during turnovers
by Bornemann, Sven & Pfingsten, Andreas & Kick, Thomas & Schertler, Andrea

2014 The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax
by Feller, Anna & Schanz, Deborah

2014 Capital gains taxes and asset prices: The impact of tax awareness and procrastination
by Eichfelder, Sebastian & Lau, Mona

2014 Management incentives under formula apportionment: Tax-induced distortions of effort and compensation in a principal-agent setting
by Martini, Jan-Thomas & Niemann, Rainer & Simons, Dirk

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
by Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren

2014 Presentation of Other Comprehensive Income: Is there a relationship with the total amount, the sign and the volatility of such accounting items?
by Marisa Agostini

2014 Accounting Tradition and other drivers of the Fair Value choice: An Opportunistic Management perspective
by Marco Fasan & Carlo Marcon

2014 The determinants of materiality disclosure in integrated corporate reporting
by Chiara Mio & Marco Fasan

2014 Corporate Transparency and Bond Liquidity
by Fecht, Falko & Füss, Roland & Rindler, Philipp B.

2014 Getting Rental Prices Right for Computers
by Diewert, W. Erwin

2014 Just a Matter of Prospect (Theory)? - The Ecological Rationality of the Traditional Accounting Principles
by Eduard Braun

2014 Are CEOs incentivized to avoid Corporate Taxes? - Empirical Evidence on Managerial Bonus Contracts
by Heiner Schmittdiel

2014 What natural capital disclosure for integrated reporting? Designing & modelling an Integrated Financial - Natural Capital Accounting and Reporting Framework
by Houdet, Joel & Burritt, Roger & N. Farrell, Katharine & Martin-Ortega, Julia & Ramin, Kurt & Spurgeon, James & Atkins, Jill & Steuerman, David & Jones, Michael & Maleganos, John & Ding, Helen & Ochieng, Cosmas & Naicker, Kiruben & Chikozho, Claudious & Finisdore, John & Sukhdev, Pavan

2014 Reporting the Total Quality Management Costs in Compliance With International Financial Reporting Standards
by Fahri Kursunel & Yunus Ceran

2014 The Role of Accounting practices both in Abetting and Preventing Money Laudering
by Muhammet Bezirci & Merve Oz & Halenur Y?lmaz

2014 A regional approach of financial performance- evidence from Romania
by Laura Brad & Florin Dobre & Radu Ciobanu

2014 The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)
by 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)
by Nilüfer Tetik & Esin Yelgen

2014 Accountant Professionals? Perception Of International Financial Reporting Standards: U?Ak Case Study
by Veli Erdinç Ören & Merih Tetik

2014 The Transnational Background Of Modern Accounting In The Service Sector Of The Global Economy
by Katarzyna ?wietla

2014 Accounting Of Environmental Costs: A Comparision Of Ready Mixed Concrete Industry And Cement Industry
by ALI KAHRAMANOGLU & BURCU ASLANTAS ATES

2014 Textual sentiment in finance: A survey of methods and models
by Colm Kearney & Sha Liu

2014 Analisis Pengaruh Penjualan Kredit Terhadap Profitabilitas Perusahaan Pada Pt. Duta Putra Sumatera Medan
by Munte, Mei Hotma Mariati & Hutapea, Ria Lestari

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
by Mbumba, Richard P. & Mbaka, Ruffin B.

2014 Task Performance Fraud Risk Assessment on Forensic Accountant and Auditor Knowledge and Mindset in Nigerian Public Sector
by 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
by 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
by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

2014 Forensic Accounting Knowledge and Mindset on Task Performance Fraud Risk Assessment
by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

2014 Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia
by 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
by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

2014 Balansert målstyring: En kort oversikt over forskningslitteraturen
by Madsen, Dag Øivind & Stenheim, Tonny

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 information in diffusion - type financial system with induced nonlinearities
by Ledenyov, Dimitri O. & Ledenyov, Viktor O.

2014 Correlation Analysis of the quality of medical quality economic and financial management using correlation coefficients based on nonparametric data
by Iacob, Constanta & Constantin, Camelia

2014 Analysis of the links between statistical variables on financial performance and its level
by Iacob, Constanta & Taus, Delia

2014 Internationally evolution of managerial accounting
by Iacob, Constanta & Taus, Delia

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 information in diffusion - type financial system with induced nonlinearities
by 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 information in diffusion - type financial system with induced nonlinearities
by Ledenyov, Dimitri O. & Ledenyov, Viktor O.

2014 Are banks’ below-par own debt repurchases a cause for prudential concern?
by Lubberink, Martien

2014 Predicting Stock Market Returns Based on the Content of Annual Report Narrative: A New Anomaly
by Wisniewski, Tomasz Piotr & Yekini, Liafisu Sina

2014 Organizacijski aspekti računovodstvenih informacijskih sustava i njihova važnost
by Tomić, Bojan & Strancarić, Sandra

2014 Performance optimization – "sometimes" – result creativity
by Iacob, Constanta & Gheorghe, Cristina Mihaela

2014 Accounting in Agriculture: Disclosure practices of listed firms
by Rute Gonçalves & Patrícia Lopes

2014 Disaster Support Giving to March 11 Japan Earthquake Relief: With a Focus on Support Funds for Recovery
by Takako NAKAJIMA

2014 Comparing Hospital and Health Prices and Volumes Internationally: Results of a Eurostat/OECD Project
by Francette Koechlin & Paul Konijn & Luca Lorenzoni & Paul Schreyer

2014 The Geography of Financial Misconduct
by Christopher A. Parsons & Johan Sulaeman & Sheridan Titman

2014 Accounting and Actuarial Smoothing of Retirement Payouts in Participating Life Annuities
by Raimond Maurer & Olivia S. Mitchell & Ralph Rogalla & Ivonne Siegelin

2014 Effects of corporate governance reform on the quality of internal controls: Evidence from Japan
by Hiroshi Uemura

2014 IFRS and the need for non-financial information
by Tristan Boyer & Elena Chane-Alune

2014 Effects of Accounting Conservatism on Corporate Investment Levels, Risk Taking, and Shareholder Value
by Makoto Nakano & Fumitaka Otsubo & Yusuke Takasu

2014 The Economics of Advance Pricing Agreements
by Johannes Becker & Ronald B. Davies & Gitte Jakobs

2014 Vertical Integration and Valuation of International Oil Companies
by Misund, Bard & Osmundsen, Petter & Sikveland, Marius

2014 Opportunistic Disclosure in the Inter-Organizational Relationships
by Oll, Grete

2014 Auditor Lobbying on Accounting Standards
by Abigail M. Allen & Karthik Ramanna & Sugata Roychowdhury

2014 The economic consequences of including fair value adjustments to shareholders’ equity in regulatory capital calculations
by Justin Chircop & Zoltán Novotny-Farkas

2014 Pertinence des mesures non-GAAP pour les marchés boursiers : le cas des firmes du CAC 40
by Denis Cormier & Samira Demaria

2014 IFRS Standards and Insurance Companies: What Stakes for Long-Term Investment? A French Case Explanatory Analysis
by Samira Demaria & Sandra Rigot

2014 Financial And Nonfinancial Variables In The Assessment Of Company Credit Solvency
by Danica Prosiæ

2014 Internal Calculation In Term Business Decision Making
by Jugoslav Aničić, Miloje Jelić, Jasmina M. Đurović, Srećko Radoičić, Živojin B. Prokopović

2014 International Standards And Financial Reporting Of Corporations In Serbia
by Borivoje B. Prokolović, Maja Lj. Arsić-Trajković, Mariya Pavlova

2014 Keeping it simple: financial literacy and rules of thumb
by Alejandro Drexler & Gregory Fischer & Antoinette Schoar

2014 Evaluating Firm-Level Expected-Return Proxies
by Lee, Charles M. C. & So, Eric C. & Wang, Charles C. Y.

2014 Shell Games: Are Chinese Reverse Merger Firms Inherently Toxic?
by Lee, Charles M. C. & Li, Kevin K. & Zhang, Ran

2014 Bank Earnings and Regulatory Capital Management Using Available for Sale Securities
by Barth, Mary E. & Gomez-Biscarri, Javier & Kasznik, Ron & Lopez-Espinosa, German

2014 Were There Fire Sales in the RMBS Market?
by Merrill, Craig B. & Nadauld, Taylor & Stulz, Rene M. & Sherlund, Shane M.

2014 Exploring the Role of Instruments in the Transformation of Logics: The Case of Socially Responsible Investment
by Arjaliès , Diane-Laure

2014 Le contrôleur de gestion au service de l’environnement naturel - The controller’s role in environmental management
by Angèle RENAUD

2014 Does Relationship Lending Require Opaque (and Conservative) Financial Reporting?
by Bigus, Jochen & Hakenes, Hendrik

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
by De Mel, Suresh & McKenzie, David

2014 Can we Automate Earnings Forecasts and Beat Analysts?
by Ball, Ryan & Ghysels, Eric & Zhou, Huan

2014 La competitividad de las Pymes manufactureras del Ambato - Ecuador
by Luis Marcelo Mantilla Falcón & Mery Esperanza Ruiz Guajala & César Medardo Mayorga Abril & Ana Gabriela Vilcacundo Córdova

2014 Impuesto Diferido bajo NIIF: Impacto en empresas intensivas en propiedades, planta y equipos
by Raúl A. Cardona Montoya & Marisol Gil Henao & Jhon W. Ochoa Flórez

2014 The CCCTB option an experimental study
by Claudia Keser & Gerrit Kimpel & Andreas Oestreicher

2014 The Economics of Advance Pricing Agreements
by Johannes Becker & Ronald B. Davies & Gitte Jakobs

2014 Vertical Integration and Valuation of International Oil Companies
by Bård Misund & Petter Osmundsen & Marius Sikveland

2014 Management Incentives under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting -
by Jan Thomas Martini & Rainer Niemann & Dirk Simons

2014 A Theory of Tax Avoidance - Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model
by Ralf Ewert & Rainer Niemann

2014 Conservatism Correction for the Market-To-Book Ratio and Tobin's q
by Maureen McNichols & Madhav V. Rajan & Stefan Reichelstein

2014 Levelized Product Cost: Concept and Decision Relevance
by Stefan Reichelstein & Anna Rohlfing-Bastian

2014 Fishing for Excuses and Performance Evaluation
by François Larmande & Jean-Pierre Ponssard

2014 The economics of advance pricing agreements
by Johannes Becker & Ronald B Davies & Gitte Jakobs

2014 The CCCTB option – an experimental study
by Claudia Keser & Gerrit Kimpel & Andreas Oestreicher

2014 Gender differences in financial reporting decision-making: Evidence from accounting conservatism
by Francis, Bill & Hasan, Iftekhar & Wu, Qiang & Park, Jong Chool

2014 Banking reform, risk-taking, and earnings quality – Evidence from transition countries
by Fang, Yiwei & Hasan, Iftekhar & Li, Lingxiang

2014 Benchmarking for Routines and Organizational Knowledge: A Managerial Accounting Approach with Performance Feedback
by Mircea Epure

2014 L'évaluation comptable des réserves et ressources des entreprises de l'industrie extractive
by Orellana Fuentes, Claudia Alejandra

2014 La formation de l'accountability en situations conflictuelles
by Grisard, Claudine

2014 An Integrated Model For Assessing The Activity Of The Enterprise
by Iliyan Hristov

2014 Measuring and Assessing the Quality and Usefulness of Accounting Information
by Gergana Tsoncheva

2014 Revenue Recognition in Housing and Resort Construction – Issues and Prospects
by Ivan Apostolov

2014 Consequences of financial reporting quality on corporate performance. Evidence at the international level
by Jennifer Martínez-Ferrero

2014 La revelación social en sociedades cooperativas: una visión comparativa de las herramientas mas utilizadas en la actualidad
by Francisca Castilla Polo & Dolores Gallardo Vázquez

2014 Firms' Financial And Corporate Governance Characteristics Association With Earning Management Practices: A Meta-Analysis Approach
by Fatima Abdul Hamid & Chaabane Oussama Houssem Eddine & Abdullah Mohamed Ayedh & Abdelghani Echchabi

2014 Impact Of Information Organization On Performance In Tourism
by Calotă Traian-Ovidiu

2014 Impact of Accounting-Tax Relationship on Managerial Decision
by Robu Sorin - Adrian

2014 Estimation and valuation in accounting
by Cicilia IONESCU & Floarea GEORGESCU

2014 Harmonization of accounting in the process of globalization of economic activities
by Floarea GEORGESCU & Cicilia IONESCU

2014 Management Strategies and Environmental Accounting in Economic Entities. A Contribution to Sustainable Development
by Cicilia IONESCU

2014 Accounting Choices for Tangible Assets: A Study of Greek Firms
by Apostolos Ballas & Vaia Panagiotou & Christos Tzovas

2014 Work–Family Conflicts of Practitioners of Accountancy: Practice of Diyarbakir
by Mustafa ZİNCİRKIRAN & Hidayet TİFTİK

2014 Atrybuty uzytkownikow wewnetrznych i zewnetrznych systemu informacyjnego rachunkowosci – perspektywa asymetrii informacji (The attributes of internal and external users of accounting information system – the perspective of information asymmetry)
by Jacek Gad

2014 Revaluation and the the internal audit limits that influence the financial-accounting activity
by Dragos Laurentiu Zaharia & Luminita Dragne & Doina Maria Tilea

2014 The influence of the accruals generating process on earnings persistence
by Brett Govendir & Peter Wells

2014 Criminal convictions and risk taking
by Eli Amir & Juha-Pekka Kallunki & Henrik Nilsson

2014 The relevance to firm valuation of research and development expenditure in the Australian health-care industry
by Lorena Mitrione & George Tanewski & Jacqueline Birt

2014 Conservatism, disclosure and the cost of equity capital
by Tracy C Artiach & Peter M Clarkson

2014 Disclosure incentives, mandatory standards and firm communication in the IFRS adoption setting
by Marvin Wee & Ann Tarca & Millicent Chang

2014 The Extent Of Cost Disclosure In Trade Company Annual Reports On The Example Of The It Branch – Pilot Studies
by Anna Dyhdalewicz

2014 Significance Of The Accounting Paradigm In The Decision-Making Process In Company Management (Based Onias Accounting Practices In Poland And Other Countries)
by Leszek Michalczyk

2014 The Use of Intermediate Management Balances as a Performance Management Tool in Electricity Companies
by Mihaela DUMITRU & Marian TAICU & Gheorghe SAVOIU

2014 Importance Of Beliefs, Attitudes And Values In The Frame Of Human Resource Motivation
by Claudia , MOISE

2014 Critical Analysis Of Ias 2 „Stocks”, Version Of 2005
by Mircea, Untaru

2014 Bureaucracy And Corruption In Public Sector Accounting
by IONESCU, Luminiţa & CALOIAN, Florentin

2014 Using Concept Map Technique in Accounting Education: Uludag University Application
by Ertan, Yasemin & Yücel, Elif & Saraç, Mehlika

2014 Prospects Of Management Accounting And Cost Calculation
by Marian TAICU

2014 Aspects Of The Stock Valuation And Accounting In Agricultural Units In Romania
by Mariana BANUTA & Marilena–Ionica RADULICA

2014 Can a New Concept of Control under IFRS Have an Impact on a CCCTB?
by Libor VAŠEK & Tereza Gluzová

2014 Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA
by Jana Roe

2014 Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia
by Miloš Tumpach & Adriana Stanková

2014 The IFRS as Tax Base: Potential Impact on a Small Open Economy
by David Procházka

2014 Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic
by Ladislav MEJZLÍK & Leoš Vítek & Jana Roe

2014 Is There a Feedback Mechanism in Accounting?
by Krzysztof DRACHAL

2014 Interlinked System of Business Performance Management Indicators
by Jana Fibírová & Kateřina Knorová

2014 Materiality and Principal - Agent Theory
by Michal Bobek

2014 Czech Point of View of IFRS Adoption into German GAAP - Impact on SME’s Financial Statement Informative Value
by David Trytko

2014 IFRS Due Process as an Inspiration for Legislative Process of Developing the Czech Accounting Legislation
by Mariana Valášková

2014 Portfolio Hedging and Earnings Management
by Jan Novotný

2014 Transition from proportionate consolidation method to the equity method according to IFRS
by Marie Zelenková

2014 Financial Statements in the Czech Republic - Broken Going Concern Assumption
by Jiřina Bokšová & Monika Randáková

2014 Appraisement at Transformation of Commercial Corporations after Czech Law up Recodification
by Hana Vomáčková

2014 Elements of Financial Statement of Public Sector Entities Definition
by Vladimír Zelenka

2014 Approaches to Revenue Definition and Recognition and Their Implications for Profit and Loss Measurement
by Jaroslav Wagner & Petr Petera

2014 The Failure of Decision Usefulness Approach on an Example of the New Standard for Revenue Recognition
by David Procházka

2014 The Audit of Public Interest Entities in the Spotlight European Union
by Václav Černý & Jaroslava Roubíčková

2014 Valuation of Assets upon Bankruptcy in the Czech Republic
by Monika Randáková

2014 Does New European Directive Change Czech Accounting?
by Libuše Müllerová

2014 Mergers in Slovak - Tax and Accounting Treatment
by Jana Skálová

2014 The Principal-Agent Theory and its Influence on the Quality of Assurance Services
by Michal Bobek

2014 Changes of Control and Joint-control Approaches
by Marie Zelenková

2014 Concept business (enterprise) or plant
by Hana Vomáčková

2014 “Negative” Amount of the Investment Accounted for by Equity Method
by Vladimír Zelenka

2014 The IFRS Adoption and Its Impact on Financial and Management Accounting
by David Procházka

2014 Influence of IFRS on Earnings Manipulation: Evidence from the European Union
by Tereza Miková

2014 Risk Management Companies and Hedge Accounting
by Sabin Armăşelu

2014 Accounting Policies Manual Between Compulsoriness and Necessity. Study Within Entities in Centre Region
by Alina-Teodora Ciuhureanu

2014 Conceptual Approaches and Role of Diagnostic Analysis in Entity's Valuation
by Mirela Monea & Claudia Isac

2014 Could the resizing of management accounting improve the financial performance of national societies?
by Veronica Catargiu & Bogdan Răvaş

2014 Influence of client relations on the value of company intellectual capital
by Nicoleta Radneantu & Cristian Banacu

2014 Synergic effect of the action of operational and financial risk
by Melania Elena Miculeac & Persida Cechin-Crista & Gabriel Ionel Dobrin

2014 Measurement Indicators of the Value Creation within a company from the Romanian Seaside Hotel Industry
by Trandafir Raluca-Andreea & Mirea Marioara

2014 Using the “Efficient Frontier” in Analyzing the Activity of a Sample of Hotels from the Romanian Seaside
by Trandafir Raluca-Andreea

2014 The Convergence of Accounting Standards: a Continuous Concern
by Trãistaru Diana Andreea

2014 The Evolution of the Fair Value Accounting – A Response to the Global Financial Crisis
by Stoica Anamaria & Buculescu (Costicã) Maria Mãdãlina

2014 Aspects Regarding the Accounting Information
by Sãli?teanu (?tefan), Simona - Florina

2014 Linguistic Issues Regarding the Financial Reporting in Romania
by Nichita Elena Mirela

2014 The Financial Crisis and its Implications on the Balance Indicators in the Banking System. Case Study
by Asalos Nicoleta

2014 Evaluation and Determining Risks in an Entity through Methods Adapted to Economic Vulnerability
by Sintea (Anghel) Lucica

2014 Innovation and Market Value of Firms – A Challenge of a Changing Romanian SMEs
by Oncioiu Ionica

2014 Profitability - Vector Sustainable Development, Progress and Viable Accounting Normalization Requirements - Going Statutory Audit and Regulations
by Tudose Geanina Gabriela & Petroianu Grazia-Oana & Dãucianu (Avram) Mihaela

2014 The Role of International Accounting Systems in Economic Development
by Þogoe Greti Daniela & Avram Costin Daniel & Jorj Mircea

2014 Using the Methods of Data Analysis Scoring for Estimating the Risk of Bankruptcy of Firms
by ªuºu ªtefãniþã

2014 Funding Romanian Medical Services
by Pu?an Alina & Ivan Oana Raluca

2014 Balance Scorecard in Hospital Units
by Pu?an Alina & Ivan Oana Raluca

2014 Use of Internal Control by the Management for the Evaluation of Information Contained in Annual Financial Statements
by Pãtruþescu Monica & ªerban Claudiu

2014 Accounting Outsourcing
by Pãtraºcu Daniela Raluca Violeta

2014 The Accounting for Intangible Assets and Impact of Assets Impairment
by Nicolae Traian Cristin

2014 A Standarised Accounting Model Of Intellectual Capital To Firms
by Nevado Pena Domingo & López Ruiz Víctor-Raúl

2014 The Transition to European Standards Harmonized by Accounting for the Public Sector – Necessity and Perspectives
by Manea Marinela – Daniela

2014 Methodological Study on the Calculation of Pilot Indicators and their Role for the Management of an Energy Producing Entity
by Isac Leti?ia Maria

2014 Tangible Assets Audit in Construction Entities
by Grigore Marian

2014 Comparative Analysis Regarding Fixed Assets: IAS/IFRS – Romanian Regulations
by Georgescu Cristina Elena

2014 Approaches Related to Tangible Assets Depreciation
by Dima Florin-Constantin & Ducu Corina-Maria

2014 Management Control and Social Balance, Instruments of Company’s Performance
by Vãrzaru Anca Antoaneta & Vãrzaru Mihai

2014 Econometric Model to Quantify the Performance of Romanian Banking System
by Tofãnicã Ramona-Ionela & Sãveanu Cristina

2014 The Stock Audit Of The Entities Of The Construction Field
by GRIGORE MARIAN

2014 The Effect Of Derivative Financial Instruments On Bank Risks, Relevance And Faithful Representation: Evidence From Banks In Hungary
by Toth Kornel

2014 Scoring Assessment And Forecasting Models Bankruptcy Risk Of Companies
by SUSU Stefanita

2014 Is It Important The Accounting Model Used By The Economic Entity In Making Decisions By The Users Of The Information? Points Of View
by Luminita Rus

2014 Opportunities For Decreasing Exchange Risks Of Foreign Currency Transactions In Enterprises With A Special Regard On Changing-Over Foreign Currency Booking
by ROZSA ATTILA

2014 The Sampling Process In The Financial Audit .Technical Practice Approach
by GRIGORE MARIAN

2014 Role And Significance Of Statement Of Other Comprehensive Income- In Respect Of Reporting Companies' Performance
by Ildiko Orban

2014 Evaluation Of The Characteristics Of Goodwill In Ifrs
by Kiss Agota

2014 Aspects Concerning The Determination Of Bankruptcy Risk By Solvency And Liquidity Ratios In The Companies Listed On The Bucharest Stock Exchange
by Teodor Hada & Teodora Maria Avram

2014 European Accounting Regulation - History And Perspectives
by Mariana Farcas & Luminita Rus

2014 Case Study: The Impact Of Innovation Process On Turnover Of Geo €" Topo Company
by Drienovski Kristina â€" Jana

2014 Accounting Systems And Their Convergences Nowadays
by DARABOS Eva

2014 Traditional Budgeting Versus Beyond Budgeting: A Literature Review
by CARDOS ILDIKO REKA & PETE STEFAN & CARDOS VASILE DANIEL

2014 Financial Communication And Intellectual Capital Reporting Practices
by BELENESI (BUMBA) MARIOARA & POPA DORINA & CHIRA (CHIŞ) ANCA OANA & AVRAM (BOITOŞ) CAMELIA

2014 Accounting Manipulation: An Empirical Study Regarding Managers’ Behavior
by Balaciu Diana Elisabeta & Cernusca Lucian & Mester Ioana Teodora & Bogdan Victoria

2014 Transparency In Italian Non Profit Organizations
by Patrizia Gazzola & Massimo Ratti

2014 Standardization in the Accounting of Public Sector Enterprises
by Daniela Feschian & Veselka Pavlova

2014 Perspective of Foreign Accounting Tax Compliance Act as a Future Substitute of Foreign Bank Account Report
by Snejana Basheva & Rossen Petkov

2014 International Transfer Pricing
by Sansing, Richard

2014 Corporate Governance, Board Oversight, and CEO Turnover
by Laux, Volker

2014 The Role of Management Controls in Transforming Firm Boundaries and Sustaining Hybrid Organizational Forms
by Anderson, Shannon W. & Dekker, Henri C.

2014 Fair Value Measurement in Financial Reporting
by Hodder, Leslie & Hopkins, Patrick & Schipper, Katherine

2014 Risk disclosure and cost of equity: The Spanish case
by Cabedo Semper David & Tirado Beltrán José Miguel

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 Capital Disclosure: A Study of Companies in the Ibex 35
by TEJEDO ROMERO, FRANCISCA & ALFARO CORTÉS, ESTEBAN

2014 Property Accounting in Commercial Property Management
by Edyta Izabela Gluszek & Ma³gorzata Ziêba

2014 The Impact of XBRL Adoption on the Information Environment: Evidence from Japan
by Zhenyang Bai & Manabu Sakaue & Fumiko Takeda

2014 Keeping Self-Interest under Control: Effects of Procedural Fairness and Project Success Rate in a Cost-Reduction Context
by Ertambang Nahartyo & Intiyas Utami

2014 Intra-Community Trade
by Viorica Ionascu & Gheorghe Lepadatu

2014 ICT and Socio-Economic Empowerment of Rural Women: Case of Mobile Phone in India
by Balwant Singh Mehta & Nidhi Mehta

2014 Transport and Environment
by Viorica Puscaciu & Mirela Mihalache & Rose-Marie Puscaciu

2014 The Generalization of the Application of International Accounting Standards in the Contemporary Business Environment
by Viorica Ionascu & Gheorghe Lepadatu & Dragos Barladeanu & Ionut Mersoiu

2014 Internal Audit Impact on Optimization of Financial-Accounting Management Decision in Public Entities
by Victor Munteanu & Lavinia Copcinschi & Anda Laceanu & Carmen Luschi

2014 The Future of the Correlation between Taxation and Accounting in the Era of Globalization
by Gheorghe Lepadatu & Viorica Ionascu & Ionut Mersoiu & Dragos Barladeanu

2014 Monitoring quality in the management of food enterprises
by Valentina Zaharia & Ivona Stoica & Argentina Velea

2014 An Analysis of the Capital Structure for Companies Listed on the Bucharest Stock Exchange
by Raluca Georgiana Moscu & Ligia Prodan & Carmen Judith Grigorescu

2014 Economy and Literature: the Case of Tudor Arghezi
by Mirel Anghel

2014 The Modern Practice of Internal Auditing in the Context of Globalization
by Dragos Laurentiu Zaharia & Luminita Dragne & Doina Maria Tilea

2014 The „Bosnian Spring”: Geo:Economical and Geopolitical Aspects
by Adrian Lucian Kanovici

2014 Rising Problems Concerning the Accounting of Incomes
by Luminita Georgeta Jalba

2014 Financial Reporting from the Reference Theories’ Perspective
by Victor Munteanu & Lavinia Copcinschi & Anda Laceanu & Carmen Luschi

2014 Rising Problems Concerning Properties. Assets in the Current Context
by Luminita Georgeta Jalba

2014 Intellectual Capital: A Critical Approach On Definitions And Categorization
by Diana GIOACASI

2014 The Level Of Knowledge In The Value Relevance Literature
by Mihaela Alina ROBU

2014 Derivative Use By Romanian Banks After The Eu Adhesion: A Financial Reporting Perspective
by Maria Carmen Huian & Ciprian Apostol

2014 Reflexión sobre la fundamentación teórica de la contabilidad como ciencia
by Edgar A. Martínez Meza & Yraima C. Arteaga Urdaneta

2014 The State of Knowing in the Field of Enterprise Treasury- Notional Cash, Content, Scope
by Floarea GEORGESCU

2014 The Neutrality Of The Forward-Looking Information,La Neutralidad De La Informacion Previsional
by Oscar Suarez Fernandez

2014 Toolkit For Analysis And Validation Of Business Ideas Herramientas Para El Anaisis Y Validacion De Ideas De Negocio
by Evaristo Colomina Climent & Leonardo Yanez Munoz

2014 Ifrs For Sme’S: Fashion Movement Or Route To Convergence Niif Para Pymes: Movimiento Fortuito O Ruta A La Convergencia?
by Aida Lozada Rivera & Carmen Rios Figueroa

2014 Constructing A Cash Budget And Projecting Financial Statements: An Exercise Of Short-Term Financial Planning For Entrepreneurs
by Hsin-hui I.H. Whited

2014 Analyst Reactions to Expectations Management in the Post-Regulation Fair Disclosure Period
by Sherry Fang Li & Fang Sun & Fengyun Wu

2014 The Hidden Message in AFS Securitites of US Banks
by Richard Zhe Wang & Menghistu Sallehu

2014 Can Technical Analysis Signals Detect Price Reactions Around Earnings Announcement?: Evidence from Indonesia
by Dedhy Sulistiawan & Jogiyanto Hartono

2014 Types Of Restatement Decisions And Ex-Ante Red Flags Of Internal Control Quality
by Ya-Fang Wang & Yu-Ting Huang

2014 Determinants of Accounting Students Performance
by Tareq A. Almunais & Mishari M. Alfraih & Faisal M. Alharbi

2014 Integrating Writing Assignments Into An Historically Non-Writing Intensive Course
by William E. Bealing, Jr

2014 The 2012 Review Of Ifrs For Smes: Possible Responses From The Fiji Institute Of Accountants
by Ezaaz Hasan & Sheetal Mala & Glen Finau & Prena Rani

2014 Internet Financial Disclosure: Evidence From Saudi Arabia And Oman
by Mohamed A. K. Basuony & Ehab K. A. Mohamed

2014 The Impact Of Culture And Economic Factors On The Implementation Of Ifrs
by Rogelio J. Cardona & Karen C. Castro-González & Carmen B. Ríos-Figueroa

2014 Detection And Prediction Of Managerial Fraud In The Financial Statements Of Tunisian Banks
by Salem Lotfi Boumediene

2014 Accounting And Auditing Practices In Nongovernmental Organizations: Evidence From Fiji
by Arvind Patel & Pranil Prasad

2014 The Role Of Derivatives In The Financial Crisis And Their Impact On Security Prices
by Ronald A. Stunda

2014 When Do Companies Fund Their Defined Benefit Pension Plans?
by Denise A. Jones

2014 Information Systems And Accounting Practices In Ghanaian Public Institutions
by Edward Yeboah & Kwame Owusu Kwateng & Clement Oppong

2014 Determinants Of The Bias And Inaccuracy Of Management Earnings Forecasts
by Andrew A. Anabila & EunYoung Whang

2014 Accounting in the Agricultural Service Cooperatives
by Mykhaylo Shynkarenko

2014 Income Tax Accounting: Problems and Solutions
by Antonina Chyrva

2014 Improvement of Methods for Detection of Signs of Errors and Omissions in the Financial Statements Based on Analytical Procedures
by Kostyantyn Bezverkhiy

2014 Development of Enterprise Accounting Policy on Accounting of Receivables within Payment System with Buyers
by Nina Tsehelnyk

2014 Accounting of Biological Assets and Agricultural Production According to New National Accounting Standards
by Lyudmyla Todorova

2014 Economic and Legal Nature of Forensic Accounting Expertise in the Market Economy
by Nataliya Stelmah

2014 Transformation of Inventory Accounting in Terms of Harmonization of Public Sector Accounting Systems with International Standards
by Vasyl Pihosh

2014 Methodological Development for Purposes of Management Accounting in Agriculture and Other Economic Sectors of Ukraine: Comparison and Criticism
by Oleksandr Panadiy

2014 Problems of Accounting Interpretation of the Results of Financial Activity
by Svitlana Levytska & Ilona Panchuk

2014 Practical Conceptualization of Information and Analytical Support for Restoration Management of Livestock Sector Biological Capital
by Tetyana Kineva

2014 Features of Intangible Assets Inventory Technique and the Recognition of Its Results
by Nataliya Kantsedal

2014 Current Conditions and Development of Cost Accounting for Repairs and Improvement of Fixed Assets
by Borys Zanko

2014 Development of Accounting Policies of Agricultural Enterprises
by Maryna Dubinina & Oksana Boyeva

2014 Strategic Controlling as Methodological Tool for Strategic Management of Expenses
by Valentyna Khodzytska

2014 Methodological Bases of Creating the Enterprise's Integrated Reporting
by Kostyantyn Bezverkhiy

2014 Place and Role of Accounting in Management of Budgetary Institutions
by Danyyil Firer

2014 Organization of Accounting of the Costs for Processing of Agricultural Products
by Viktoriya Rozhelyuk

2014 Peculiarities of Preparation of Non-financial Corporative Reporting
by Nataliya Orlova

2014 Source of Income of Condominiums and Diversification Thereof: Accounting and Classification Profile
by Tetyana Monastyrska

2014 Nature of Work in Progress as an Accounting Category
by Dmytro Kushnirenko

2014 Role of Accounting Reporting as an Information Source in Attracting Investments
by Svitlana Kucherkova

2014 Evolution of the Institute of Accounting
by Oleh Kantsurov

2014 Accounting Support of Biological Capital Use
by Tetyana Kaminska

2014 Creating Accounting Numbers Using Designed Choices: A Case Study of Indian Hotel Industry
by Sandeep Goel

2014 Concept of Accounting of Tour Operator Business on the Basis of Logistics-Information Approach
by Oleh Vysochan

2014 Change of Management Paradigm as a Factor in Development of Accounting: Strategic Aspects
by Ruslan Bruhanskyy

2014 Specifics of Accounting under National and International Standards: Comparative Aspect
by Kostyantyn Bezverkhiy

2014 Asset Accounting According to National and International Standards
by Karina Utenkova

2014 Floating Biological Assets and Agricultural Produce Accounting
by Leonid Suk & Petro Suk

2014 Concept of Construction a Modern Accounting System of the Agricultural Enterprise in the Conditions of Internet Technologies
by Mykola Pavlyukovets

2014 Regulatory Convergence of Accounting Profession in the European Union
by Volodymyr Metelytsia

2014 Accounting for Agricultural Land Use: Present-Day State and Potential Possibilities of Its Improvement
by Serhiy Ostapchuk

2014 Issues of Adequacy of Accounting Method Principles and Elements to Information Society Development Terms
by Nataliya Kulikova

2014 Improvement of Incomes, Outcomes and Financial Results Accounting in On-Line Commerce Enterprises
by Maksym Koryahin & Iryna Plotnichenko

2014 Institutional Analysis of Accounting Development Trends
by Oleh Kantsurov

2014 Some Aspects of Developing Company Accounting Policy in Relation to Production Costs
by Oresta Bodnar

2014 Enhancing Financial Security in Agricultural Business: Financial and Property Aspects
by Yuliya Bezdushna

2014 Current Status and Enhancing Revaluation Capital Accounting
by Ihor Tsyutsyak

2014 Comparative Analysis of Accounting Methods for Reporting of Restaurant Business Production and Sales Activity
by Andriy Tsyutsyak

2014 Strategic Management Accounting Within Business Entities Integrated Management System
by Valentyna Khodzytska & Larysa Ivchenko

2014 Scientific & Technical Production Cost Accounting and Calculation
by Nadiya Stolyarchuk

2014 Applied Aspects of Material Costs Accounting and Their Impact on Volatile Oil Produce Cost
by Olena Sorokina

2014 Economic Frameworks of Land Resources as Accounting Object
by Anna Pantyukhova

2014 Accounting Specifics of Foreign Currency Settlements with Persons Accountable
by Oksana Mykhasyk

2014 Financial Risk Management Accounting
by Tetyana Kaminska & Olena Kolesnikova

2014 Disclosure of Intellectual Capital Components in Business Reporting in Ukraine
by Iryna Zhurakovska

2014 Patents Assessed through Sectoral Operational Programs
by Paula Angela Vidrascu

2014 Fraud Risk in Audit Activities According to IAS 8
by Raluca – Ionela Radu & Ciprian Tudurachi

2014 Lean Accounting - An Ingenious Solution for Cost Optimization
by Dimi Ofileanu & Dan Ioan Topor

2014 The Relationship between Ownership Structure and Risk Management: Evidence from Iran
by Sheyda Lotfi & Ataollah Mohammadi

2014 The Impact of Information Risk on the Systematic Risk
by Mahmoud Moeinadin & Forough Heirany & Ehsan Khoshnood

2014 The Role of the Audit Committee in Corporate Governance and the Influence of the Exchange Rates
by Melinda Timea Fulop

2014 Analyze of IASB Futures Priorities Based on Responses at 2011 Agenda Consultation and IASB Actions
by Melinda Timea Fulop

2014 Quarterly Earnings Management Around The World: Loss Avoidance Or Earnings Decrease Avoidance?
by FUJIYAMA, KEISHI & KAGAYA, TETSUYUKI & SUZUKI, TOMOHIRO & TAKAHASHI, YUKARI

2014 Large-scale events and sustainability: the case of the universal exposition Expo Milan 2015
by Fabio Iraldo & Michela Melis & Gaia Pretner

2014 Property Assets Fair Value Accounting Under Uncertainty
by Anastasios Tsamis & Konstantinos Liapis

2014 Internet Financial Reporting Quality and Corporate Characteristics: The Case of Construction Companies Listed in Greek and Cypriot Stock Exchange
by Michail Bekiaris & Chrysoula Psimada & Tasos Sergios

2014 Financial Analysis of the Greek Private Health Sector over the Last Decade (2002-2012)
by George Loukopoulos & Theodoros Roupas

2014 A Capital Structure Financial Analysis and Unmeasured Effect of each Countries Regime: the Real Estate Companies (REITS)
by Antonios Rovolis & Konstantinos Liapis & Stella Spilioti

2014 Fair Value and Cost Accounting, Depreciation Methods, Recognition and Measurement for Fixed Assets
by Anastasios Tsamis & Konstantinos Liapis

2014 Pacioli’s Innovation in Accounting: Business or Academic Affairs
by P. Kalantonis & S. Goumas & K. Hassapis & C. Cantzos

2014 Management Accounting Systems, Top Management Team’s Risk Characteristics and Their Effect on Strategic Change
by Nikolaos Theriou & Vassilis Aggelidis

2014 Rafael Donoso Anes y su contribución a la Historia de la Contabilidad española
by Hernández Borreguero, Julián & Hernández Esteve, Esteban

2014 Los arrendamientos operativos: impacto de su reconocimiento en los estados financieros y en la política de financiación de las compañías españolas y del Reino Unido
by Barral Rivada, Antonio & Cordobés Madueño, Magdalena & Ramírez Sobrino, Jesús N.

2014 Contabilidad del impuesto sobre beneficios y resultado global: relevancia valorativa en el mercado financiero español
by Zamora Ramírez, Constancio & Moreno Rojas, José & Rueda Torres, Juan Antonio

2014 La influencia de factores relativos a la estrategia organizativa y al entorno en la adopción del Cuadro de Mando Integral en empresas portuguesas
by Rodrigues Quesado, Patrícia & Aibar Guzmán, Beatriz & Lima Rodrigues, Lúcia

2014 Instituciones e intereses en conflicto ante la regulación contable internacional: el caso del sector financiero español
by Giner Inchausti, Begoña

2014 Corporate reporting on risks: Evidence from Spanish companies
by Rodríguez Domínguez, Luis & Noguera Gámez, Ligia Carolina

2014 Main determinants of efficiency and implications on banking concentration in the European Union
by Bautista Mesa, Rafael & Molina Sánchez, Horacio & Ramírez Sobrino, Jesús Nicolás

2014 Estimation of future levels and changes in profitability: The effect of the relative position of the firm in its industry and the operating-financing disaggregation
by Amor-Tapia, Borja & Tascón Fernández, María T.

2014 Compensación fiscal de pérdidas: Determinantes de su activación, impacto en las cuentas anuales y aprovechamiento de los créditos
by Monterrey Mayoral, Juan & Sánchez Segura, Amparo

2014 Opaque financial reports and R2: Revisited
by Datta, Sudip & Iskandar-Datta, Mai & Singh, Vivek

2014 Professionalizing the role of Shari'ah auditors: How Malaysia can generate economic benefits
by Najeeb, Syed Faiq & Ibrahim, Shahul Hameed Mohamed

2014 News-driven return reversals: Liquidity provision ahead of earnings announcements
by So, Eric C. & Wang, Sean

2014 Board composition and CEO power
by Baldenius, Tim & Melumad, Nahum & Meng, Xiaojing

2014 Accountability of independent directors: Evidence from firms subject to securities litigation
by Brochet, Francois & Srinivasan, Suraj

2014 Do customers respond to the disclosure of internal control weakness?
by Su, Lixin (Nancy) & Zhao, Xuezhou (Rachel) & Zhou, Gaoguang (Stephen)

2014 Real earnings management and the cost of new corporate bonds
by Ge, Wenxia & Kim, Jeong-Bon

2014 The q-theory explanation for the external financing effect: New evidence
by Huang, Yuan & Lam, F.Y. Eric C. & Wei, K.C. John

2014 The influence of buy-side analysts on mutual fund trading
by Frey, Stefan & Herbst, Patrick

2014 Managerial optimism and earnings smoothing
by Bouwman, Christa H.S.

2014 Are hazard models superior to traditional bankruptcy prediction approaches? A comprehensive test
by Bauer, Julian & Agarwal, Vineet

2014 Corporate bond returns and the financial crisis
by Aboody, David & Hughes, John S. & Bugra Ozel, N.

2014 Effects of international institutional factors on earnings quality of banks
by Kanagaretnam, Kiridaran & Lim, Chee Yeow & Lobo, Gerald J.

2014 Financial accounting in the banking industry: A review of the empirical literature
by Beatty, Anne & Liao, Scott

2014 Industry concentration and corporate disclosure policy
by Ali, Ashiq & Klasa, Sandy & Yeung, Eric

2014 Audit committee financial expertise and earnings management: The role of status
by Badolato, Patrick G. & Donelson, Dain C. & Ege, Matthew

2014 Cash flow asymmetry: Causes and implications for conditional conservatism research
by Collins, Daniel W. & Hribar, Paul & Tian, Xiaoli (Shaolee)

2014 Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation
by Clinton, Sarah B. & White, Joshua T. & Woidtke, Tracie

2014 The Sarbanes–Oxley act and cross-listed foreign private issuers
by Li, Xi

2014 Implications of power: When the CEO can pressure the CFO to bias reports
by Friedman, Henry L.

2014 Macro to micro: Country exposures, firm fundamentals and stock returns
by Li, Ningzhong & Richardson, Scott & Tuna, İrem

2014 Political connections and SEC enforcement
by Correia, Maria M.

2014 Accounting conservatism and managerial risk-taking: Corporate acquisitions
by Kravet, Todd D.

2014 Why have measures of earnings quality changed over time?
by Srivastava, Anup

2014 Investors׳ reaction to the use of poison pills as a tax loss preservation tool
by Sikes, Stephanie A. & Tian, Xiaoli (Shaolee) & Wilson, Ryan

2014 Accounting earnings and gross domestic product
by Konchitchki, Yaniv & Patatoukas, Panos N.

2014 Integrity of financial information as a determinant of the outcome of a bankruptcy procedure
by Camacho-Miñano, María-del-Mar & Campa, Domenico

2014 The accrual anomaly in the U.K. stock market: Implications of growth and accounting distortions
by Doukakis, Leonidas C. & Papanastasopoulos, Georgios A.

2014 Sharing the cost of redundant items
by Hougaard, Jens Leth & Moulin, Hervé

2014 Internal capital market studies in empirical banking: Biases due to usage of assets instead of risk capital?
by Glaser, Markus & Riepe, Jan

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
by Werner, Richard A.

2014 Does external finance pressure affect corporate disclosure of Chinese non-state-owned enterprises?
by Tan, Youchao & Zhu, Zhenmei & Zeng, Cheng & Gao, Minghua

2014 Corporate governance and the information environment: Evidence from Chinese stock markets
by Haß, Lars Helge & Vergauwe, Skrålan & Zhang, Qiyu

2014 Is the accrual anomaly robust to firm-level analysis?
by Strydom, Maria & Skully, Michael & Veeraraghavan, Madhu

2014 Textual sentiment in finance: A survey of methods and models
by Kearney, Colm & Liu, Sha

2014 Synergy disclosures in mergers and acquisitions
by Dutordoir, Marie & Roosenboom, Peter & Vasconcelos, Manuel

2014 The effect of IFRS on earnings management in Brazilian non-financial public companies
by Pelucio-Grecco, Marta Cristina & Geron, Cecília Moraes Santostaso & Grecco, Gerson Begas & Lima, João Paulo Cavalcante

2014 Tax accounting principles and corporate risk-taking
by Becker, Johannes & Steinhoff, Melanie

2014 Control–ownership wedge, board of directors, and the value of excess cash
by Belkhir, Mohamed & Boubaker, Sabri & Derouiche, Imen

2014 Stealth compensation: Do CEOs increase their pay by influencing dividend policy?
by Minnick, Kristina & Rosenthal, Leonard

2014 Stock repurchases as an earnings management mechanism: The impact of financing constraints
by Farrell, Kathleen & Unlu, Emre & Yu, Jin

2014 Cash-settled convertible bonds and the value relevance of their accounting treatment
by Lewis, Craig & Verwijmeren, Patrick

2014 Performance outcomes of balanced scorecard application in hospital administration in China
by LIN, Zhijun & YU, Zengbiao & ZHANG, Liqun

2014 IFRS and the Use of Accounting-Based Performance Measures in Executive Pay
by Voulgaris, Georgios & Stathopoulos, Konstantinos & Walker, Martin

2014 Financial Crisis And Earnings Management: The European Evidence
by Filip, Andrei & Raffournier, Bernard

2014 The Development of Accounting Regulation in Iraq and the IFRS Adoption Decision: An Institutional Perspective
by Hassan, Enas A. & Rankin, Michaela & Lu, Wei

2014 Early Adoption of IFRS as a Strategic Response to Transnational and Local Influences
by Alon, Anna & Dwyer, Peggy D.

2014 Comparative Value Relevance Studies: Country Differences Versus Specification Effects
by Veith, Stefan & Werner, Jörg R.

2014 Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK
by Barbu, Elena M. & Dumontier, Pascal & Feleagă, Niculae & Feleagă, Liliana

2014 Cost of Capital for Exempt Foreign Private Issuers: Information Risk Effect or Earnings Quality Effect? It Depends
by Gotti, Giorgio & Mastrolia, Stacy

2014 The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence
by Cai, Lei & Rahman, Asheq & Courtenay, Stephen

2014 Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?
by Beuselinck, Christof & Deloof, Marc

2014 The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China
by Kuo, Jing-Ming & Ning, Lutao & Song, Xiaoqi

2014 Information Content of Internal Control Weaknesses: The Evidence from Japan
by Nishizaki, Riku & Takano, Yudai & Takeda, Fumiko

2014 Accounting for Marketing: Marketing Performance Through Financial Results
by Levent KOSAN

2014 The Effect of the Internal Audit and Firm Performance: A Proposed Research Framework
by Ebrahim Mohammed Al-Matari & Abdullah Kaid Al-Swidi

2014 Regional Differences and Financial Ratios: A Comparative Approach on Companies of ISE City Indexes
by Ali DERAN & Omer ISKENDEROGLU & Incilay ERDURU

2014 Stock Prices and Implied Abnormal Earnings Growth
by Hafiz Imtiaz AHMAD & Pascal ALPHONSE

2014 Activité d’innovation et gestion des résultats comptables:une étude empirique sur le marché français
by Constant Djama & Guillaume Dumas & Isabelle Martinez

2014 Divulgación del valor en riesgo (VaR) previo a la crisis en el sector bancario español
by Pablo Farías

2014 Reflexión sobre la revisoría fiscal desde la sociología fenomenológica de Alfred Schütz
by Jairo Emiro Cuenú Cabezas

2014 Hacia una información corporativa integrada: evidencias en la industria de productos del cuidado de la salud
by Alejandro Sáez Martín & Arturo Haro de Rosario & María del Carmen Caba Pérez

2014 Relevancia de la información financiera en el precio de las acciones del mercado mexicano
by Daniel Cerecedo & Estefanía Carolina Rivera Hernádez & Wulfrano Gómez Gallardo

2014 Aplicación contable del valor presente en el contexto venezolano
by Heiberg Andrés Castellanos Sánchez

2014 Análisis del desempeño financiero por regiones de Colombia 2009- 2012: un enfoque de evaluación de competitividad territorial
by Carlos Eduardo Castaño Ríos & José Enrique Arias Pérez

2014 Financial Accounting Quality And Its Defining Characteristics
by Andra M. ACHIM & Anca O. CHIŞ

2014 Qualitative Studies In Accounting: The Abductive. Research Strategy
by Claudia URDARI & Adriana TIRON TUDOR

2014 An Approach To Fraud Risk Management
by Monica PUIU

2014 Improvement Accounting Of Sales Agricultural Products On Farm Enterprises
by Tashmuratovich Eshmuradov ULUGBEK & Ismatovich Alikulov ABDIMUMIN

2014 Difficulties Related To The Financial Position Reporting Into The Public Sector In Romania
by Aurelia ŞTEFĂNESCU

2014 Creative Accounting Versus Fraud
by Laura – Maria POPESCU & Ileana NIȘULESCU

2014 Accounting Regulations For Goodwill In An Emerging Country- The Case Of Romania
by Raluca Valeria RATIU

2014 Professional Judgement. The Key To A Successful Audit
by Anca Oana CHIȘ & Andra Maria ACHIM

2014 A Managerial Accounting Approach Of Customer Relationship Management
by Ildikó Réka CARDOȘ & Ștefan PETE & Vasile-Daniel CARDOȘ

2014 The Change In Management Accounting. An Institutional Perspective For Romania
by Gabriel JINGA & Mădălina DUMITRU

2014 Enterprise Systems Benefits For Distribution Companies
by Valentin Florentin DUMITRU

2014 Costs Calculation Of Target Costing Method
by Sebastian UNGUREANU

2014 Emerging Common Law Decisions In Goodwill Accounting Regulation
by Radu-Daniel LOGHIN

2014 Survey On Accounting Student Satisfaction. Evidence From A Romanian University
by Vasile GORGAN & Cătălina GORGAN

2014 Consideration Regarding Current Assets In The Construction Entities
by Laura Adriana COJOCARU (ALIONESCU)

2014 The Role Of The Pressure Exercised By Accounting Information Users In The Development Of Financial-Accounting Engineering
by Laura – Maria POPESCU & Ileana NISULESCU

2014 Activity-Based Costing In The Manufacturing Sector: A Managerial Instrument For Decision-Making
by Ioana D. BUFAN

2014 Romanian Marketing Tourism Services During An Economic Crises
by Marius BOIŢĂ & Andrei ANGHELINA & Boby COSTI

2014 Investigation Of Corruption Within Multinationals
by Monica A. PUIU & Carmen N. NISTOR

2014 The Cost Control By Applying The Target Costing Method In The Construction Industry
by Radu MĂRGINEAN & Anamaria ŢEPEŞ BOBESCU

2014 The Impact Of Auditor`S Opinion On Earnings Management: Evidence From Romania
by Andra GAJEVSZKY

2014 Evaluation Methods Used For Tangible Assets By Economic Entities
by Csongor CSŐSZ & Partenie DUMBRAVĂ

2014 Capitalization Of Fiscal And Accounting Interferences For Fiscal Optimization
by Dănuţ CHILAREZ & George Sebastian ENE

2014 The Performance Of A Company - Financial - Accounting Approach
by Silviu-Cornel-Virgil CHIRIAC

2014 Rolul Informatiei Contabile In Definirea Unor Masuri Organizatorice In Perioada De Recesiune Economica
by Lucica SINTEA (ANGHEL)

2014 Management Accounting And Control Systems
by Cornel Gabriel NIŢĂ

2014 Changing The Role Of Accountancy In The Context Of Cloud-Computing
by Alexandru ȚUGUI & Ana-Maria GHEORGHE

2014 New Approaches On Revenue Recognition And Measurement
by Cristina-Aurora, BUNEA-BONTAS

2014 Risk Management - At The Convergence Between Prudence And Continuity, A Basis For An Efficient Governance
by Gabriela-Geanina, TUDOSE & Grazia-Oana, PETROIANU

2014 Present And Future Of National Accounting Regulations Compliant With European Directives
by Dorina, LUTA

2014 Funding Public Institutions In Romania
by Florin-Constantin, DIMA

2014 Strategies Of Decreasing Accounting Risks
by Florin-Constantin, DIMA & Corina-Maria, DUCU

2014 Expenditure Analysis - Pre Diagnosis Company Results
by Stefanita, SUSU

2014 The Application Of International Financial Reporting Standards In Romania: Advantages And Main Problems
by Diana-Andreea, TRAISTARU

2014 Utility Of The Method T.H.M. (Machine - Hour - Rate) Production Century Process Automation
by Cristina-Otilia, TENOVICI

2014 Sales Budget - Management Tool In Business Background Entity
by Cristina-Otilia, TENOVICI

2014 Accounting For Biological Assets
by SAVA Raluca

2014 Transparency – A Requirement For Market Discipline In The Light Of Prior Research Literature
by CRISTINA ALEXANDRINA STEFANESCU

2014 Towards A Competency Framework For Smes - A South African Case Study
by DANIE SCHUTTE & BIANCA LOVECHIO

2014 The long road of the European Union towards a converged accounting system from the Treaty of Rome to the Single accounting directive
by Jean-Guy Degos

2014 The Effect of Advertising on Economic Growth in the USA from a New Methodological Perspective
by Artem A. Eremin

2014 Real Activities Manipulation and Subsequent Accounting Performance ---Yes, the Manipulating Direction Matters
by Ching-Lung Chen & Pin-Yu Lin & Pei-Yu Weng

2014 The Performance Of Non-Governmental Organizations
by Nicoleta Ciucescu & Andreea Feraru

2014 The Fixed Means: An Accounting Concept Or A Fiscal One?
by Rotila Aristita

2014 Aspects Concerning Interim Financial Reporting In Romania: Standards And Regulations
by Rotila Aristita

2014 The Economic Risk In Trading Companies’ Valuation
by Mircea Muntean & Iulia Andreea Bucur & Andrei Muntean

2014 Value Of The Net Treasury And Its Implications On The Financial Stability Of The Company
by Daniela Cristina Solomon & Iulia Andreea Bucur

2014 The Institution Of Accounting Normalisation In Romania – History And Present
by Aristita Rotila

2014 Conceptual Delimitations Regarding The Sales Forecasting Methods. Case Study For The Seasonal Coefficient Method
by Simona Elena Dragomirescu & Daniela Cristina Solomon

2014 Particularities Regarding The Reflection Of Foreign Currency Transactions In Financial Statements
by 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
by Ionela-Cristina Breahna-Pravat

2014 Stock Prices and Earnings: A History of Research
by Patricia M. Dechow & Richard G. Sloan & Jenny Zha

2014 Zawod specjalisty ds. rachunkowosci zarzadczej w perspektywie etycznej/The Profession of Management Accounting in Ethical Perspective
by Katarzyna Kalinowska & Marcin Kalinowski

2014 Etyka zawodowa w rachunkowosci/Professional Ethics in Accounting
by Malgorzata Garstka

2014 The Impact Of Information Technologies And Computer Usage On The Student Success In Accounting Courses
by Cevdet Kızıl & Sadi Evren Şeker & Derya Bozan

2014 An Analysis of the Convergence Level of Tangible Assets (PPE) According to Romanian National Accounting Regulation and IFRS for Smes
by Maria Madalina Buculescu (Costica) & Bogdan Nicolae Velicescu

2014 Bearer Plants: Stakeholders’ View on the Appropriate Measurement Model
by Maria Ionela Damian & Sorana Mihaela Manoiu & Carmen Giorgiana Bonaci & Jiri Strouhal

2014 Audit Pricing, Start-Up Cost and Opinion Shopping
by Oladipupo Muhrtala Tijani & Ahmad Bukola Uthman & Zayyad Abdul-Baki & Lukman Adebayo Oke

2014 Using Importance Performance Analysis to Evaluate the Satisfaction of Activity-Based Costing Adopters
by Karim Charaf & Ahmed Fath-Allah Rahmouni

2014 “Colorful” Approach Regarding Creative Accounting. An Introspective Study Based On the Association Technique
by Diana Elisabeta Balaciu & Victoria Bogdan & Liliana Feleaga & Adela-Laura Popa

2014 The Value Relevance of Financial Distress Risk in the Case of RASDAQ Companies
by Ioan-Bogdan Robu & Mihaela-Alina Robu & Marilena Mironiuc & Florentina Olivia Balu

2014 The current status of management accounting in Romania: the accountants' perception
by Corina Grosu & Alina Almasan & Cristina Circa

2014 The Impact of IFRS Adoption on Audit Fees: Evidence from Jordan
by Khaled E. Abu Risheh & Mo'taz Amin Al-Saeed

2014 Preparedness for and perception of IFRS for SMEs: evidence from Turkey
by Merve Kilic & Ali Uyar & Basak Ataman

2014 Impact of IFRS on the accounting numbers of Romanian listed companies
by Costel Istrate

2014 Determinants of voluntary IFRS adoption in an emerging market: Evidence from Turkey
by Yigit Bora Senyigi

2014 Implementation of International Financial Reporting Standards in Ukraine
by Ruslana Kuzina

2014 IFRS implementation and studies in Turkey
by Cagnur Kaytmaz Balsari & Secil Varan

2014 IFRS application in Slovenia
by Mateja Jerman & Ales Novak

2014 IFRS adoption in developing countries: the case of Romania
by Mihaela Ionascu & Ion Ionascu & Marian Sacarin & Mihaela Minu

2014 The Polish accounting system and IFRS implementation process in the view of empirical research
by Konrad Grabinski & Marcin Kedzior & Joanna Krasodomska

2014 Transition to IFRS in the Republic of Moldova: general and practical aspects
by Olesea Ghedrovici & Svetlana Mihaila & Lica Erhan & Aliona Birca

2014 Implementation of IFRSs and IFRS for SMEs: the case of Estonia
by Lehte Alver & Jaan Alver & Liis Talpas

2014 Editorial - IFRS application in Central and South-Eastern European countries
by Nadia Albu & Catalin Nicolae Albu

2014 Audit Pricing in China and Pakistan: A Comparative Review of Audit Practices
by Zahid Irshad Younas & Patrick Velte & Khadija Ashfaq

2014 Financial Ratios as Performance Measure: A Comparison of IFRS and Nigerian GAAP
by Zayyad Abdul-Baki & Ahmad Bukola Uthman & Mubaraq Sanni

2014 Assessment of Quality of Internet Financial Disclosures Using a Scoring System. A Case of Polish Stock Issuers
by Joanna Dyczkowska

2014 An Investigation of Compliance with International Financial Reporting Standards by Listed Companies in Turkey
by Volkan Demir & Oguzhan Bahadir

2014 A Discussion over IFRS’ Adoption in Islamic Countries
by Stefana Maria Dima & Bogdan Dima & Ovidiu Megan & Luminiþa Paiusan

2014 The Effects of Corporate Governance Mechanisms on Earnings Management of Listed Firms in Nigeria
by Uwalomwa Uwuigbe & Daramola Sunday Peter & Anjolaoluwa Oyeniyi

2014 A Theoretical Model of Code of Ethics Conceptualized From Companies’ Public Disclosures on Ethics
by Elena Roxana Anghel-Ilcu

2014 Accounting Students‘ Perceptions On The Expression Ofprofessional Judgment And Ethics In The Accountingfield
by Cernusca Lucian & Balaciu Diana Elisabeta

2014 The Comparative Analysis Of Profitability Indicatorsof Companies Before And After The Implementationof Investment Projects With Non-Refundable Financing
by Iuliana Cenar & Mioara Turcas

2014 Examining The Evolution Of The Romanian System Ofaccounts
by Sorin-Ciprian Teiusan

2014 Comparative Analysis Of Audit Report Types On Theconsolidated Financial Statements
by Attila Tamas Szora

2014 A Survey Regarding The Quality Of Financialstatements
by Laura Raisa MiloÈ™ & Marius Cristian Milos

2014 The Evaluation Of The Financial Position On The Balancesheet In The Furniture Industry
by Teodor Hada & Radu Marginean

2014 Approaches Regarding The Utility Of Theaccounting Information
by Tatiana Danescu & Mihaela Prozan & Roxana Diana Prozan

2014 The Impact Of Financial Communication On Stock Price.The Case Of Omv Petrom S.A. 2004-2013
by Ioana Anghel & Mariana Man

2014 A Study On Determing The Financial Position Based Onfinancial Diagnosis In Companies Listed On The Bucharest Stock Exchange
by Teodor Hada & Teodora Maria Avram

2014 Measuring Customer Profitability With Activity-Based Costing And Balanced Scorecard
by Ildikó Réka Cardos & Vasile Daniel Cardos

2014 The Use Of Accounting Apps Via Mobile Cloud Computing In Romania
by Laura Elena Tudoran & Bogdan Stefan Ionescu

2014 The Linkage Between Intangibles And Profitability
by Adriana Tiron Tudor & Stefana Dima (Cristea) & Bogdan Dima & Raluca Valeria Ratiu

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
by Nicolae Todea & Ana Maria Udrea & Ionela Cornelia Cioca

2014 Study Regarding The Correlation Between The Academic And Professional Environment From The Perspective Of Future Graduates. Managerial Accounting Case
by Gabriela Lidia Tanase & Aurelia Stefanescu

2014 Research On The Financial Transparency Into The Healthpublic System In Romania. Case Of Hospitals Subordinated To The Health Ministry
by Aurelia Stefanescu & Eugeniu Turlea

2014 The Role Of The Materiality In Audit And Accountacy In Agricultural Organizations
by Sorina Simona Bumbescu & Dimi Ofileanu & Raul Burdea

2014 Evidence Of Accruals Anomaly Around The Globe
by Diana Muresan

2014 Evaluation – Key Objective Of Accounting Activity. Realities Perceived In Romanian Organisations
by Prof.Alina-Teodora Ciuhureanu Ph. D

2014 The Cost Influence On Decision-Making In The Tourism Establishments
by Lecturer Bogdan Ravas Ph. D

2014 The Application Of Professional Judgment On Determining The Cost Of Fixed Tangible Assets Obtained By Onerous Title
by Prof. Cristian Dragan Ph. D & Assist.Prof. Valeriu Brabete Ph. D & Assist.Master’s Student Carmen Maria Dindiri

2014 Clusters Describing Ifrs Adoption Stage
by Burca Valentin, PhD candidate & Assist.Nagy Mariana, PhD professor

2014 Financial Reporting In Romania And Changes In Management Structure
by Lect. Mirela Elena Nichita Ph. D

2014 Electronic Signature For Romanian Accountants
by Lecturer Sorin-Ciprian Teiusan PhD & Student Alexandru Cismasu

2014 The Tobin Model In Economic Geometric Dynamics
by Ph. D Student Raluca Tuliga (Coada)

2014 Accounting Treatments Related To The Economic Operations Generated By The Quality Cost Management
by Assoc. Prof. Valeriu Brabete Ph. D & Assoc. Prof. Cristian Dragan Ph. D & Assist. Oana Staiculescu Ph. D & Assist. Adriana Iota Ph.D Student

2014 Critical Analysis Of National And International Accounting Regulations On Transactions With Business Entities
by Prof. Sorinel Domnisoru, Ph.D & Lect. Daniel Goagara, Ph.D

2014 Creative Accounting Methods Used For Tangible Assets From The Point Of View Of Auditors
by Assist. Csosz Csongor Ph.D Student & Prof. Dumbrava Partenie Ph.D

2014 The Role Of Ethics For Cost Accounting Professsionals
by Petru Stefea & Nita Cornel Gabriel

2014 New Trends In Corporate Governance Of Public Sector
by Cosmin Sandu Badele & Daniela Fundeanu

2014 Accounting Information And Its Role For Stakeholders
by Liliana Puican & Mihaela-Andreea Nastasie

2014 Contributions To Optimize Quality Costs In The Automotive Industry
by Ion Ionescu

2014 The Mechanism Of Payment Requests - An Instrument For Facilitating The Financing From Structural Funds Of Romanian Public Academic Education Institutions
by Cristina-Petrina Dragusin

2014 Alternatives Of The Historic Cost In The Evaluation Process Of Quality Costs
by Valeriu Brabete & Cristian Dragan & Oana Staiculescu

2014 Considerations Regarding The Quality Cost Of Traded Products And Services In The Context Of Performing Management Of The Entity
by Cristian Dragan & Valeriu Brabete

2014 Opportunities For Optimizing The Cost Of Quality
by Magdalena Mihai & Adriana Iota & Oana Staiculescu

2014 International Statistical Reporting– The Duty Of Economic Agents
by Magdalena Mihai & Adriana Iota

2014 From ABC to Time Driven Activity Based Costing for outpatient clinics
by Constanta Iacob & Camelia Constantin

2014 Control Performance Through The Design And Implementtion Of A Budgetary System In Smes In The Region South –West Oltenia
by Anca Antoaneta Varzaru

2014 Considerations Regarding The Accounting Principles Applied In Insolvency Proceedings
by Marioara Avram & Veronel Avram

2014 Sustainability of the Tourism Industry, Based on Financial Key Performance Indicators
by Adriana Dutescu & Adriana Florina Popa & Andreea Gabriela Ponorîca

2014 Keeping It Simple: Financial Literacy and Rules of Thumb
by Alejandro Drexler & Greg Fischer & Antoinette Schoar

2014 The Value and Ownership of Intangible Capital
by Andrea L. Eisfeldt & Dimitris Papanikolaou

2014(XXIV) Empirical evidence on cross-country differences in explaining accruals anomaly
by Diana MURESAN & Monica Ioana POP SILAGHI

2014(XXIV) Cost Structure Complexity And Stock Prices Volatility: An Analysis Of Possible Relationship Among Italian Listed Companies In The Period Of Crisis
by Francesco PAOLONE

2013 The Effect of Institutional Factors on Discontinuities in Earnings Distribution: Public Versus Private Firms in Japan
by Akinobu Shuto & Takuya Iwasaki

2013 Managerial Discretion over Their Initial Earnings Forecasts
by Takuya Iwasaki & Norio Kitagawa & Akinobu Shuto

2013 Credibility of Management Earnings Forecasts and Future Returns
by Norio Kitagawa & Akinobu Shuto

2013 Implied Cost of Equity Capital in the U.S. Insurance Industry
by Nissim, Doron

2013 Inventory Management in Russian Economy: Crisis and Post-crisis Adjustment
by B. Zamaraev & A. Nazarova.

2013 Value Relevance of Earnings and Book Value of Equity in Turkey: The 2003-2009 Period
by Burcu DİNÇERGÖK

2013 Accounting conservatism in the post-IFRS period: Do provisions matter?
by Ece ERDENER ACAR & Serdar ÖZKAN & Yasemin ZENGİN KARAİBRAHİMOĞLU

2013 What is the Best Measure of Financial Performance? Comprehensive Income versus Net Income: Evidence from Turkey
by Volkan DEMİR & Oğuzhan BAHADIR & Aslı Gül ÖNCEL

2013 Relationships Between Stakeholders And Reports Using Fuzzy Relations
by Paula A. D’Onofrio & Inés García Fronti

2013 Deferred Tax Positions under the prism of financial crisis and the effects of a corporate tax reform
by Chytis, Evangelos & Koumanakos, Evangelos & Siriopoulos, Costas

2013 Simulation for the estimation of the survival probabilities of enterprises and banks within a prolonged duration of the debt crisis
by Kyritsis, Costas & Hytis, Evangelos

2013 Financial accounting and reporting in Germany: A case study on German accounting tradition and experiences with the IFRS adoption
by Fülbier, Rolf Uwe & Klein, Malte

2013 Investigating the determinants of experts' tax aggressiveness: Experience and personality traits
by Blaufus, Kay & Zinowsky, Tim

2013 Firm valuation and the uncertainty of future tax avoidance
by Jacob, Martin & Schütt, Harm

2013 Compliance cost estimates: Survey non-response and temporal framing effects
by Eichfelder, Sebastian

2013 The impact of taxation on international assignment decisions: A principal-agent approach
by Martini, Jan Thomas & Niemann, Rainer

2013 Materiality from financial towards non-financial reporting
by Chiara Mio

2013 The IASB Conceptual Framework: Purpose and Status
by Chiara Saccon

2013 CEO turnover, earnings management and value relevance. A theoretical analysis on the Italian context
by John M. Barrios & Marco Fasan & Daniele Macciocchi

2013 Financial Analysts' Forecast Accuracy: Do valuation methods matter?
by Elisa Cavezzali & Ugo Rigoni

2013 Proximity to Hubs of Expertise in Financial Analyst Forecast Accuracy
by Elisa Cavezzali & Jacopo Crepaldi & Ugo Rigoni

2013 Corporate governance and corporate social performance: The influence of ownership, boards and institutions
by Kurt A. Desender & Mircea Epure

2013 On guidance and volatility
by Jennings R. & Lev B. & Billings M.B.

2013 Opportunistic earnings manipulation among bankrupt unlisted firms - How and when they do that -
by Domenico Campa & María del Mar Camacho Miñano

2013 Exploring the performance of social cooperatives during the economic crisis: the Italian case
by Chiara Carini & Ericka Costa

2013 Do Managers Manipulate Earnings Prior to Management Buyouts?
by Mao, Y. & Renneboog, L.D.R.

2013 Forecasting Earnings Forecasts
by Bert de Bruijn & Philip Hans Franses

2013 The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model
by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Yussof, Rushami Zien

2013 Forensic Accounting Knowledge and Skills on Task Performance Fraud Risk Assessment: Nigerian Public Sector Experience
by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

2013 An Examination of Task Performance Fraud Risk Assessment on Forensic Accountant Knowledge and Mindset in Nigerian Public Sector
by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Ahmad, Hartini

2013 The Origins of the Spanish Railroad Accounting Model: A Qualitative Study of the MZA's Operating Account (1856-1874)
by Santos-Cabalgante, Beatriz & Fidalgo-Cerviño, Esther & Santos-Cebrian, Mónica

2013 Customer-base concentration, profitability and distress across the corporate life cycle
by Irvine, Paul & Park, Shawn Saeyeul & Yildizhan, Celim

2013 Specificity of Accounting and Tax Treatments related to Triangular Foreign Trade Transactions
by Paliu-Popa, Lucia

2013 Imports of Goods on its Own with Payment at Sight Analyzed from an Accounting Perspective
by Paliu-Popa, Lucia

2013 System of VAT Payable upon Receipt–Facility or Burden?
by Paliu-Popa, Lucia & Ecobici, Nicolae

2013 Customer-base concentration, profitability and distress across the corporate life cycle
by Irvine, Paul & Park, Shawn Saeyeul & Yildizhan, Celim

2013 Accounting and the Macroeconomy: The Case of Aggregate Price-Level Effects on Individual Stocks
by Konchitchki, Yaniv

2013 Peculiarities of management accounting in Libya
by Iacob, Constanta & Karim, Abdelali Abdel

2013 Ce vrem să fie costul ?
by Iacob, Constanta & Karim, Abdelali Abdel

2013 Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty
by Ojo, Marianne

2013 Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty
by Ojo, Marianne

2013 The impact of human capital accounting on the efficiency of English professional football clubs
by Goshunova, Anna

2013 Організація Бухгалтерського Обліку У Суб'Єктів Малого Підприємництва
by Makarova, Oksana

2013 Objectivity and independence: the dual roles of external auditors and forensic accountants
by Di Gabriele, James & Ojo, Marianne

2013 Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment
by Yim, Andrew

2013 Mechanizm wczesnego ostrzegania firm inwestycyjnych
by Staszkiewicz, Piotr W.

2013 Political Uncertainty and Accounting Conservatism: Evidence from the U.S. Presidential Election Cycle
by Dai, Lili & Ngo, Phong T. H.

2013 Do Building Up of Values Matter? An Analysis of Ethical Values of Accounting Professionals and Unethical Reporting Practices in Accounting
by Singh, Ajay Kumar & Vasudeva, Sakshi

2013 The level of CEO compensation for the short and long-term - a view on high-tech firms
by Paula Faria & Franscisco Vitorino Martins & Elísio Brandão

2013 Executive Compensation: Pay-for-Performance in High-Technology Firms
by Paula Faria & Franscisco Vitorino Martins & Elísio Brandão

2013 Cooperative Transfer Price Negotiations under Incomplete Information
by Sonja Brangewitz & Claus-Jochen Haake

2013 The Impact of Mandatory Disclosure on Information Acquisition: Theory and Experiment
by Kazunori Miwa

2013 The Twilight Zone: OTC Regulatory Regimes and Market Quality
by Ulf Brüggemann & Aditya Kaul & Christian Leuz & Ingrid M. Werner

2013 Shaping Liquidity: On the Causal Effects of Voluntary Disclosure
by Karthik Balakrishnan & Mary B. Billings & Bryan T. Kelly & Alexander Ljungqvist

2013 Do taxes affect firmsÕ asset write-downs? Evidence from discretionary write-downs of equity investments in Italy
by Giampaolo Arachi & Valeria Bucci

2013 A Cross-Country Study on the Relationship between Financial Development and Earnings Management
by Masahiro Enomoto & Fumihiko Kimura & Tomoyasu Yamaguchi

2013 Are Extensive Audits 'Good News'? Market Perceptions of Abnormal Audit Fees and Fair Value Disclosures
by Ulf Mohrmann & Jan Riepe & Ulrike Stefani

2013 Management Forecasts, Idiosyncratic Risk, and Information Environment
by Norio Kitagawa & Shin' ya Okuda

2013 Influence of the Expansion of Fair Valuation on the Contracting Role of Accounting: A Normative Study
by Yoshihiro Tokuga & Yoko Ota

2013 Information Environment and The Cost of Capital
by Orie Barron & Xuguang Sheng & Maya Thevenot

2013 Coordinates The Operations Of The Franchise And The Implications In The Field Of Accounting
by Dana Gabriela Sisea

2013 Shared Auditors in Mergers and Acquisitions
by Dhaliwal, Dan S. & Lamoreaux, Phillip T. & Litov, Lubomir P. & Neyland, Jordan B.

2013 The Twilight Zone: OTC Regulatory Regimes and Market Quality
by Bruggemann, Ulf & Kaul, Aditya & Leuz, Christian & Werner, Ingrid M.

2013 Why Did Financial Institutions Sell RMBS at Fire Sale Prices during the Financial Crisis?
by Merrill, Craig B. & Nadauld, Taylor & Sherlund, Shane M.

2013 Social Dynamics of Justice: How the Ex-Ante and Ex-Post Justice Interplay With Formal and Informal Elements of Management Control Systems
by Cugueró-Escofet, Natalia & Rosanas, Josep Maria

2013 Marking to Market and Inefficient Investment Decisions
by Otto, Clemens A. & Volpin , Paolo F.

2013 The Construction of a Trustworthy Investment Opportunity: Insights from the Madoff Fraud
by Stolowy, Hervé & Messner, Martin & Jeanjean, Thomas & Baker, C. Richard

2013 Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe
by André, Paul & Filip, Andrei & Paugam, Luc

2013 Bank earnings management through loan loss provisions: a double-edged sword?
by Lars Norden & Anamaria Stoian

2013 EVA Performance Measurement is Faulty: So You May Be Persuaded to Switch to a Robust OEVA-TEVA Alternative
by 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)
by Rauf Ibragimov, Ignacio Velez-Pareja, Joseph Tham & Ignacio Vélez-Pareja & Joseph Tham

2013 The Influence of Country- and Firm-Level Governance on Financial Reporting Quality: Revisiting the Evidence
by Pierre Bonetti & Antonio Parbonetti & Michel Magnan

2013 The Impact of Taxation on International Assignment Decisions - A Principal-Agent Approach
by Jan Thomas Martini & Rainer Niemann

2013 Does Accrual Management Impair the Performance of Earnings-Based Valuation Models?
by Lucie Courteau & Jennifer L. Kao & Yao Tian

2013 Benefits and Costs of Auditor's Assurance: Evidence from the Review of Quarterly Financial Statements
by Jean Bédard & Lucie Courteau

2013 Conservative accounting yields excessive risk-taking; a note
by Johannes Becker & Melanie Steinhoff

2013 The cost of sin : The effect of social norms on audit pricing
by Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil

2013 The benefits of conservative accounting to shareholders : Evidence from the financial crisis
by Francis, Bill & Hasan, Iftekhar & Wu, Qiang

2013 Accounting for Intellectual Property Products: International Guidelines for National Economic Accounting and U.S. Rules for Financial Accounting
by Dylan G. Rassier

2013 Executive Compensation: Where We Are, and How We Got There
by Murphy, Kevin J.

2013 Comparaison du droit comptable allemand et du droit comptable français : une approche systémique
by Benkel, Muriel

2013 Comptabilité agricole et développement durable : étude comparative de la Russie et de la France
by Altukhova, Yulia

2013 Bankruptcy Prediction Ahead of Global Recession: Discriminant Analysis Applied on Romanian Companies in Timiş County
by Daniel BRÎNDESCU-OLARIU & Ionuţ GOLEŢ

2013 Reporting gratuitously acquired funds in economic organizations
by Lyubomira Dimitrova

2013 Critical Analysis of the Cost Calculation System Used in Iron and Steel Industry in Libya
by ABDELKARIM Abdelali

2013 The Manipulation and Truncation of Accounting Information and the Impact On the Decisional Process of the Stakeholders
by BUNGET Ovidiu-Constantin & DUMITRESCU Alin-Constantin & DELIU Delia Carmen

2013 VAT Cash Accounting Scheme in Romania
by BUNEA-BONTAS Cristina Aurora

2013 The Role of Managerial Accounting in the Management Process
by BUFAN Ioana-Diana

2013 The Differences Between Revaluation and Assets Impairment
by BOBIÈšAN Nicolae & DUMITRESCU Diana & COSTULEANU Carmen

2013 Accounting Purpose in Auditing Environmental Aspects in SME
by ARTENE Alin Emanuel & DOMIL Aura Emanuela & SABĂU Crăciun

2013 The Users of Accounting Information and Their Needs
by DIMA Florin-Constantin

2013 Accounting Practices Under the Influence of Creativity
by DIMA Florin-Constantin

2013 Tangible Assets Revaluation Policy At Listed Entities On the Bucharest Stock Exchange - Tier I
by CSÅ SZ Csongor

2013 The Connection Between Economic Information and the Informational System in Credit Institutions
by CORNEAN Andra Nicoleta

2013 Environmental Performance of Companies in the Iron and Steel Industry. Accounting Aspects
by ABDELKARIM Abdelali

2013 Symptoms of Bankruptcy and Prediction Models of Bankruptcy Risk
by CIOTINA Daniela & CIOTINA Ioan Marius

2013 Management Accounting From Theory To Practice
by Cristiana BOGDANOIU & Carmen Gabriela MIREA

2013 Between Form without Substance and Substance without Form: Estimating the Brand Image of Romanian Smes
by Oncioiu Ionica

2013 Study on the Accounting and Tax Scheme of Second-Hand Goods Such as Cars
by Negruţiu Magdalena & Calotă Traian-Ovidiu

2013 Developments and Thoroughgoing Studies on Taxation of Royalties Obtained by French Non-Residents in Romania
by Calotă Traian-Ovidiu & Roşca Alexandru

2013 Improving the Numbers of Financial Statements
by Traian Calota & Alin-Eliodor Tănase

2013 Features of Accounting and Tax Treatments Applicable to Intangible Assets of the Research and Development Activities Nature in the Spirit of National Regulations
by Traian Calota

2013 Finansal Tabloların UFRS’ye Çevrimi
by Mahmut YARDIMCIOĞLU

2013 Using Financial Analysis as a Management Tool:an Empirical Study of Bulgarian Firms
by Marcellin Yovogan

2013 Use Of Statistical Methods In Detecting Accounting Engineering Activities (As Exemplified By The Accounting System In Poland) – Second Part: Empirical Aspects Of Analysis
by Leszek Michalczyk

2013 Use Of Statistical Methods In Detecting Accounting Engineering Activities (As Exemplified By The Accounting System In Poland) – First Part: Theotheoretical
by Leszek Michalczyk

2013 Corporate Social Responsibility As A Factor Influencing The Development Of Social Accounting And Assessment Of Employers
by Joanna Krasodomska

2013 Some Accounting Issues and Statistics about Romania and EU Funds - Absorption through Projects and Eligible Expenses
by Gheorghe SAVOIU & Mariana BANUTA & Mihaela GADOIU

2013 The Company Overall Performance Accounting and Some Statistical Management Tools
by Marian TAICU & Gheorghe SAVOIU & Malvina FLOREA

2013 From Cash to Accrual Accounting: A Model to Evaluate the Performance of Public Museums
by Elena GORI & Silvia FISSI

2013 The Impact of Value Added Intellectual Coefficient Components on Financial Health
by Faris Nasif AL-SHUBIRI

2013 Aldo Amaduzzi: One of the Best Italian Scholars in the Business Disciplines
by Silvia ANGELONI

2013 The Current Cost Computing System Regarding Continuous Hospitalization Diagnosis in Romania
by Gabriela Loredana DINULESCU

2013 Exploring the Relationship between Human Capital Investment and Corporate Financial Performance of Jordanian Industrial Sectors
by Faris Nasif ALSHUBIRI

2013 Does the Environment Responsibility Affect the Management Control System?
by Hichem DKHILI

2013 Analysis of Deferred Taxes in the Business Environment in Serbia
by Savka VUCKOVIC-MILUTINOVIC & Radojko LUKIC

2013 Are over-paid Chief Executive Officers better innovators?
by Jouber, Habib

2013 The impact of intellectual capital disclosure on cost of equity capital: A case of French firms
by Boujelbene, Mohamed

2013 Perceptions of professionals interested in accounting and auditing about acceptance and adaptation of global financial reporting standards
by Bozkurt, Orhan & İslamoğlu, Mehmet & Öz, Yaşar

2013 The Validity of Cost Stickiness in Turkey: A Panel Data Analysis in Istanbul Stock Exchange (ISE)
by Celik, Muhsin & Kok, Dundar

2013 Considerations Regarding The Implementation Of A Performance Management System In Private Hospitals
by Marian TAICU

2013 Účetnictví a jeho místo ve vědě a výuce na Vysoké škole ekonomické v Praze
by Miloslav Janhuba

2013 Reporting of Gross Written Premium in the Selected European Countries
by Jiřina Bokšová & Monika RANDÁKOVÁ

2013 Business Environment Changes and its Influence on Managerial Accountants´ and Controllers´ Professional Competence: Empirical Study
by Bohumil Král & Libuše Šoljaková

2013 Influence of Internally Generated Intangible Assets on Financial Statements Prepared in Accordance with IFRS#
by Libor VAŠEK & Marek FILINGER

2013 Changes in EC Directives and Impact on Presentation of Financial Statements in the Czech Republic#
by Marcela Žárová

2013 From the Soviet to the French Accounting System# (History of Czechoslovak Accounting before collapse of communist regime and then before division of Czechoslovakia)
by Vladimír ZELENKA & Marie ZELENKOVÁ

2013 Provisions in Metallurgical Industry and Financial Crisis
by Michal BOBEK

2013 Impact of the IFRS Adoption for Tax Purposes in the Czech Tax Collection#
by Simona JIRÁSKOVÁ & Jan MOLÍN

2013 From the Germanic to the Soviet Accounting System (History of Czechoslovak Accounting after the World War Two)
by Vladimír ZELENKA & Marie ZELENKOVÁ

2013 Cost Allocation Among Customers in Corporate Banking
by Petr Vacek

2013 Managing exchange rate risk in not-for-profit non-governmental organizations
by Ondřej Matyáš

2013 Price Setting and the Role of Management Accounting for Service Provided by Not-For-Profit Non-Governmental Organizations
by Ondřej Matyáš

2013 Information Base for Common Decision-Making Role in the Management of Business Entities
by Miroslav Brabec

2013 Internal Company Bank
by Miroslav Brabec

2013 Relation between Strategic Management Accounting and Strategic Management
by Libuše Šoljaková

2013 Customer´s Profitability and Payment Conditions of a Trade Relation
by Artur Rutkouski

2013 Do Firms in Insolvency Proceedings Publish Their Financial Statements?
by Jiřina Bokšová & Monika Randáková

2013 Assessment of the New IASB Lease Accounting Model from Lessees Perspectives
by Barbora Janasová

2013 The Valuation and Revaluation Issues of Mergers and Spin-Off of Companies and Cooperatives in Financial Accounting in Czech Republic
by Hana Vomáčková

2013 The Concept of Budgeting in the non stable market environment
by Jana Fibírová

2013 The Proposal to Create the Czech Accounting Standards - Interim Financial Reporting
by Jana Gláserová

2013 The Relation between Controllership and Managerial Accounting
by Ladislav Šiška

2013 Usage of the equity method in the group containing both direct and indirect relationships between the entities
by Marie Zelenková

2013 Czech National Accounting Board
by Jana Skálová & Marcela Žárová

2013 Accounting theory and praxis teaching at the University of Economics Prague 1953-2013
by Miloslav Janhuba

2013 Corporate Governance Debate on Professional Ethics in Accounting Profession
by Carmen Giorgiana Bonaci & Jiří Strouhal & Libuše Müllerová & Jaroslava Roubíčková

2013 Extent Of Judicial Accounting Expertise Within The Production Of Accounting Information
by Gheorghe FATACEAN

2013 The Accounting Treatment of Asset Depreciation and the Impact on Result
by Marilena Roxana Zuca

2013 The Influence of Accounting Policies over the Entities’ Result
by Alice Emilia Ţinta

2013 Study on Internal Control of Suppliers and Customers in a Construction Company
by Bogdan Răvaş

2013 Information System of the Financial Analysis
by Mirela Monea

2013 Romanian Accounting - A Tale of Two Standards
by Marius Deac

2013 Expenses Analysis Based on Information Provided by the Profit and Loss Account – Company Performance Diagnosis Stage
by Maria Daniela Bondoc & Marian Ţaicu

2013 Multinational’s Influence in Decision to Adopt IAS/IFRS
by Valentin Burca & Teodor-Florin Cilan

2013 Controversy Regarding Items Evaluated in Financial Statements
by Marilena-Roxana Zuca

2013 Highlighting the Economic Information Circuit in the Tourism Entities
by Mariana Man & Bogdan Răvaş

2013 Correlation Analysis of the Audit Committee and Profitability Indicators
by Melinda Timea Fülöp

2013 The Impact of Depreciation on Costs
by Mariana Radu

2013 Affect of perceived barriers to entrepreneurship on the career choice decision of students: A study of Uttarakhand state, India
by Lalit Sharma & Pankaj Madan

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 Impact of Accounting Information about Intangible Assets in the Valuation of Innovative Spanish Companies: The Case of Pharmaceutical and Biotechnology Industry
by Rubio Martín, Gracia & Rodríguez Paredes, Mercedes & Maroto Acín, Juan 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 Spanish Firms
by Ferrer García, Cristina & Laínez Gadea, José Antonio

2013 Usage of Business Intelligence Solutions for the Analysis of Deviations in the Use of the Standard Cost Method
by ªerbãnescu Luminiþa & Þaicu Marian

2013 Fair Value and Its Significance in Performance
by Vlãdaia (Vlad) Mãdãlina-Lucia & Petrescu (Neac?u) Claudia-Maria

2013 Performance Analysis on Intermediary Balance Management Panel
by Ungureanu Sebastian

2013 Aspects Regarding the Relevance of the Performance Measurement Indicators
by Þaicu Marian & Dumitru Mihaela

2013 The Analysis of the Economic and Financial Performance Based On the Rates of Return in Hospitality Industry Companies On the Romanian Seaside
by Trandafir Raluca-Andreea & Mirea Marioara

2013 Profitability of the Banking System in Romania
by Tofãnicã Ramona-Ionela

2013 Effects of the Option "Fair Value" on the Entity's Financial Position and Assets
by Todea Nicolae & Udrea Ana Maria & Cioca Ionela Cornelia

2013 Case Study on the Accounting Policies Used by Companies Listed on the Bucharest Stock Exchange (BSE) Tier I
by Tãnasã Florentin & Prodan-Palade Doina

2013 Convergences and Divergences between Cash Flows and Cash Flows Company
by Spineanu-Georgescu Luciana

2013 The Role of Cost Accounting in the Management of the Activity Center
by Ruse Elena & Susmanschi Georgiana

2013 Cash-Flow Analysis Base of the Company's Performance Evaluation
by Radu Riana Iren & Mihalcea Lucean & Negoescu Gheorghe

2013 Reorganization, a Possible Bridge over Bankruptcy
by Petrescu (Neacºu) Claudia-Maria & Vladaia (Vlad) Madalina Lucia & Nistor Ion

2013 Considerations Concerning the Quality of the Services Provided by Accounting Professionals in Romania
by Paºcu Ana-Maria

2013 Fair Value Accounting versus Historical Cost Accounting - the Impact on Financial Statement Presentation
by Nicolae Traian Cristin & Pepi Miticã

2013 Accounting Support Function for Supply Chain Management
by Munteanu Petricã

2013 Case Study on Export Accounting Based on Commission
by Mihalache Anita

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
by Manea Marinela – Daniela

2013 Views on the Internal Control System of Public Entities
by Lenghel Radu Dorin

2013 Views on the Internal Control System of Economic Entities
by Lenghel Radu Dorin

2013 A Cost Radiography and the Premise of the Application of the ABC Method in Overnight Hospital Stay
by Ionete Toplicianu Selina & Toplicianu Valerica

2013 Considerations on the Profile of Respondents to the Comment Letters Submitted for IFRS 9 Financial Instruments. Phase 1 and 2
by Huian Maria Carmen

2013 Using the Information Technologies for the Human Resources Reporting
by Dumitru Valentin Florentin & Stãnilã Oana Georgiana & Jinga Gabriel

2013 Briefing in History of Audit and Financial Reporting
by Dobre Florin, & Popa Adriana Florina & Laura Brad

2013 Financial Reporting under XBRL and the Impact on the Financial Audit
by Dobre Florin & Vîlsãnoiu Daniel & Popa Adriana Florina

2013 Measurement and Evaluation in Financial Accounting
by Dima Florin-Constantin

2013 Accounting Normalisation Instruments and Sources
by Dima Florin-Constantin

2013 Addressing the Concept of Performance and its Quantification in Romanian and French Vision
by Cãlean Ioana & Rof Leti?ia Maria

2013 Methods for Measuring the Impairment of Accounts Receivable
by Bunea-Bontaº Cristina Aurora

2013 Considerations Regarding The European System of National and Regional Accounts – ESA 1995
by Bãltãre?u Camelia

2013 Approaching the Concept of Intangible Assets in the Context of the Knowledge Society
by Balan Ioana

2013 The Budgets’ Role in the Audit of Economic Entities
by Tanase Gabriela Lidia

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 the banking system in Romania at the beginning of the global crisis. Data were collected for the period December 2008 - June 2013
by Tofãnicã Ramona-Ionela & Sãveanu Cristina

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 reliable instrument for companies, knowing a multitude of changes over time in accordance to the social, economic or governance demands. The purpose of this paper is the interdisciplinary description of elements in financial analysis, highlighting its role starting from the assumption that financial analysis information was a necessary stage in enterprise business continuity, and then turned into an integral part in social and economic dynamics, reaching eventually to be an impact factor for economic development
by Stefan-Duicu Viorica Mirela & Stefan-Duicu Adrian

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: Generally Accepted Accounting Principles (GAAP) and International Financial Reporting Standards (IFRS). IFRS is used in the European Union and many other countries although GAAP system is used principally in the United States. Many countries have their own accounting systems, although most conform to one main system or the other as they work to keep their markets modern. All accounting systems follow double-entry practices that categorize transactions as revenue or expenses, assets or liabilities. In the paper we intend to underline differences between the two primary accounting systems that may affect the results. We appreciate that the understanding about both GAAP and IFRS, it can make a better evaluation of numbers from companies that follow neither system
by Radu Riana Iren & Isai Violeta

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. The validity of such a view would be overwhelming in the context of completely frictionless competitive markets. Accounting would be irrelevant in such a world, since market prices are fully observable and common knowledge among all. Or, to put it another way, accounting is relevant only because we live in an imperfect world where transaction prices may not correspond to the hypothetical market prices that would prevail in frictionless competitive markets. Therefore, the nature and consequences of the imperfections are key to the debate about mark—to—market / fair value accounting versus historical cost accounting. Proponents of fair value accounting argue that the market price of an asset or liability reflects the amount at which that asset or liability could be bought or sold in a current transaction between willing parties
by Nicolae Traian Cristin

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. The accounting principles represent a main element in the structure of accounting theory. They make a unitary whole being complementary, and the development of accounting works under normal conditions depends on their correct and integral application. In business environment the principle of going concern is not only as an accounting principle, but also as an absolutely necessary element in the quarantee of financial accounting information. For the users of accounting information there must be clear the reason for which a company is considered to continue its business, which are the assumptions leading to this conclusion and which are the risks for which real developments are different from estimations. The risks about going concern are evident with some economic entities and subtle with others. Therefore, going concern of an economic entity is assured if the risks are prevented and correctly managed
by Morariu Ana & Petroianu Grazia-Oana & Dãucianu (Avram) Mihaela

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 important to develop internal regulations and accounting standards. The necessity of forming regulations and standards for the three-level hierarchical scheme is indicated. The basic principles which should be kept to build a complete system of rules regulating corporate accounting and reporting are defined. United requirements to the structure, presentation and terminology standards and specified sections of each are developed. We prove that the accounting policy is the same document for the entire corporate union that reflects aspects of accounting and reporting. The conclusion about the possibility of operation of the integrated accounting system in a single information system as part of the common information to provide appropriate economic union is done
by Kutsyk Petro

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 context of the society, in terms of the institutional process. Considering the worship entities role in the social life of community, they are supported by the state with budgetary subventions, but also with fiscal facilities and citizens sponsorships encouragement. View as a patrimonial entity, each worship institution must organize its own accounting, the bookkeeping being realized in the simple-entry system. The worship entities elaborate yearly their own Budget of Incomes and Expenses, controlling permanently the respecting of legal sources for incomes and legal destinations for expenses. The incomes and expenses are grouped on activities types: activities without lucrative purpose and economic activities. The bookkeeping is yearly verified by the censors commission of the church. On the level of central institutions, the bookkeeping is kept in double-entry system, with Check Balance and Balance Sheet
by Isai Violeta & Radu Riana Iren

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 life of an entity. Also, we must emphasize the consequences of these imbalances in the life and the financial reporting of the entities, because the information reported by the accounting may undergo major changes. The inflation is one of the most controversial and complex phenomena in economics, which raises numerous definitions, interpretations and attempts to counter measurement and its effects on the enterprises. This paper attempts to present the effects of the inflationary phenomena on the financial position and performance of an entity, on its monetary accounts and on the financial management and diagnosis, especially on enterprise’s self-financing capacity
by Dicu Roxana-Manuela & Mardiros Daniela-Neonila

2013 Accountants’ Perception Of Organizational Decline On An Example Of An Industrial Dinosaur
by Blazenka Hadrovic Zekic

2013 Uhnwi In Emerging Markets – They Still Think, Act And Invest Differently
by Urban Bacher & Kai L. Stober

2013 Fair Value Versus Historical Cost In Forecast Of Income For Banking Companies
by Nicolae Traian Cristin & Pepi Miticã

2013 Public Sector Combinations: A New Challenge For Ipsasb
by MITU INA & TIRON TUDOR ADRIANA

2013 Diagnosis Of Financial Position By Balance Sheet Analysis - Case Study
by Hada Teodor & Marginean Radu

2013 METHODOLOGICAL ASPECTS OF AGRICULTURAL ENTERPRISESâ€(tm) INCOME CALCULATION
by Tamasne Orban Ildiko

2013 Accounting In Knowledge-Based Economy. The Case Of The Romanian Ict Industry
by Bogdan Victoria & Popa Dorina & Belenesi Marioara

2013 Measures Investingating The Characteristics Of Accounting In Knowledge-Based Economy. Study Regarding The Evolution Of The Romanian Ict Industry In 2007-2011
by Belenesi Marioara & Bogdan Victoria & Popa Dorina

2013 Performance Assessment Of Major U.S. Airlines Via Cash Flow Ratios
by Stepanyan Armen

2013 Prediction Of Corporate Bankruptcy In Romania Through The Use Of Logistic Regression
by Brindescu-Olariu Daniel & Golet Ionut & &

2013 The Impact Of Corporate Governance On The Restructuring Operations Of Audited Entities
by Berinde Sorin & Rachisan Paula Ramona & &

2013 The Efficiency Of Foreign Investments In The Financing Of Audited Entities
by Berinde Sorin & Grosanu Adrian & &

2013 Impact Of Ethical Values Promoted By Professional Accountants On The Organizational Culture
by GRETI DANIELA TOGOE & DOREL MATES & MILEVA VALENTINA MANESCU DRAGOTOIU &

2013 The Behaviour Of Romanian Accountants From Timis County: Creative Or Non-Creative
by Schmidt Anca & Megan Ovidiu & &

2013 Ifrs In The Small And Medium-Sized Entities. Dificulties And Opportunities Of The Ifrs For Smes
by Moț Ioana & & &

2013 Accounting Treatments On Forestry Special Funds And Specific Problems In Romania
by Hada Teodor & Mărginean Radu & &

2013 New Corporate Reporting Trends. Analysis On The Evolution Of Integrated Reporting
by Dragu Ioana & Tiron-Tudor Adriana & &

2013 Some Disclosure Aspects Regarding Consolidated Financial Statements
by Cirstea Andreea & Baltariu Carmen-Alexandra & &

2013 The Relevance Of Accounting Information Generated By The Application Of Ias 29 Related To Shareholders Capital
by Bunget Ovidiu Constantin & Dumitrescu Alin Constantin & Deliu Delia &

2013 An Analysis Of The Perception Of Chartered Accountant Trainees Regarding Access To The Accounting Profession And Professional Training Needs
by Bunea Ștefan & Sãcãrin Marian & Gîrbinã Maria Mãdãlina &

2013 The Concept Of Performance - History And Forms Of Manifestation
by Avram (Boitos) Camelia & Rus Luminita & &

2013 Quality of Risk Disclosures
by Kalin Kalev

2013 The Process of Harmonization of Public Sector Accounting in the EU
by Daniela Feschiyan

2013 The crisis and the future of financial reporting. Global financial reporting standards - reality or utopia
by Hristina Oreshkova

2013 Intellectual Property: a Lever to Stimulate Economic Growth of Small and Medium-Sized Enterprises Accounting Aspects
by Roumiana Pozharevska

2013 International Accounting through the Political Development Theories
by Snejana Basheva & Rossen Petkov & Atanaska Mindevska

2013 Saving The Companies Affected By The Current Economic Crises - At The Hand Of Stakeholders And Accounting Professionals
by Andreea Paula Dumitru

2013 Strategic Accounting Disclosure
by Stocken, Phillip C.

2013 Speech Analysis in Financial Markets
by Mayew, William J. & Venkatachalam, Mohan

2013 Competition and Cost Accounting
by Narayanan, V. G. & Smith, Michael

2013 Quality Improvement in Accounting
by Gyula Fülöp & Bettina Hódi Hernádi

2013 Using the Cultural Dimension and Accounting Value Classification Frameworks to Investigate Cultural Diversity in a Multi-National South African-Based Company
by Stefan Stander & Pieter Buys & Merwe Oberholzer

2013 Environmental Management Practices and Firm Performance in a South African Mining Firm
by Gibson Nyirenda & Collins C. Ngwakwe & Cosmas M. Ambe

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
by RAMÍREZ CÓRCOLES, YOLANDA & SANTOS PEÑALVER, JESÚS F.

2013 The South Manchuria Railway Company and its Interactions with the Military: An Accounting and Financial History
by Masayoshi Noguchi & Trevor Boyns

2013 Financial Bubbles, Common Knowledge and Alternative Accounting Regimes: An Experimental Analysis of Artificial Spot Security Markets
by Larry Bensimhon & Yuri Biondi

2013 Economic Consequences of Global Accounting Convergence: An Experimental Study
by Satoshi Taguchi & Masayuki Ueeda & Kazunori Miwa & Satoru Mizutani

2013 Some Observations on Research on the Benefits to Nations of Adopting IFRS
by Philip Brown

2013 The Transversal Organization of the Economic Entities of the Coal Mining Industry
by Ileana Sorina (Rakos) Boca & Sorinel Capusneanu & Dana Maria Oprea & Anamaria Tepes Bobescu

2013 Method of Drafting and Assessment of Specific Rules to Consolidated Financial Statements
by Doina Maria Tilea & Alexandra Ana Maria Serban

2013 Financial Reporting Through IFRS
by Doina Maria Tilea & Vasile Bleotu & Alexandra Ana Maria Serban

2013 Developments in the Romanian Accounting System Architecture due to the Implementation of IFRS (I)
by Gheorghe Lepadatu

2013 International Accounting Standards on Business Combinations and Their Implementation in the Accounting in Romania
by Iuliana Cenar & Letitia Maria Isac

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
by Luminiþa Georgeta Jalba

2013 Classicism and Modernity in the Information System on Financia Performance
by Luminiþa Georgeta Jalba

2013 Problematical Interdependence between Accounting and Corporate Government in Nowadays Context
by Luminiþa Georgeta Jalba

2013 Problematical Issues Concerning the Necessity of Adopting a Law Referring to the Accounting Law in Romania in the Present Context
by Luminita Georgeta Jalba

2013 Systemes Comptables Dans Le Contexte De La Mondialisation
by Loredana Oana Hutanu (Toma)

2013 Costing methods utilization in Czech enterprises
by Boris Popesko

2013 La Contabilidad Pública en América Latina y el Devengo en Ecuador
by Jazmín Sánchez & David Pincay

2013 Logistics Management Methodology For The Improvement Of Small Businesses, Metodologia De Gestion Logistica Para El Mejoramiento De Pequenas Empresas
by Carlos Alberto Gonzalez Camargo & Jose Luis Martinez Flores & Claudia Malcon Cervera & Judith Cavazos Arroyo

2013 Gaap Vs. Ifrs Treatment Of Leases And The Impact On Financial Ratios
by Peter Harris & William Stahlin & Liz Washington Arnold & Katherine Kinkela

2013 A Baudrillarian View Of Accounting Goodwill
by Syaiful Anwar & Diah Hari Suryaningrum

2013 Goodwill Accounting In The United Kingdom: The Effect Of International Financial Reporting Standards
by Amer Qasim & Ayman E. Haddad & Naser M. AbuGhazaleh

2013 I-Ching Huang
by Yahn-Shir Chen & Yahn-Shir Chen

2013 The Relationship between Bank Credit Risk and Profitability and Liquidity
by Myrna R. Berrios

2013 This paper empirically tests the relation between a firm’s degree of accounting conservatism and its level of operating risk. This paper constitutes the first empirical study in the accounting literature to test the risk signaling theory of accounting conservatism which is recently proposed by Wang, O hOgartaigh and van Zijl (2010), who argue that a firm optimally selects a degree of accounting conservatism in order to signal its own operating risk to the capital market. Consistent with the signaling theory, this paper reports empirical evidence that US firms with a lower level of operating risk are more likely to adopt a higher level of accounting conservatism than are firms with a higher level of operating risk. This finding indicates that a signaling separating equilibrium indeed exists in the capital market, where firms use accounting conservatism as a signaling device. The findings of this paper highlights the important economic role that accounting conservatism plays in reducing the capital market’s information asymmetry with regard to the firm’s operating risk
by Richard Zhe Wang

2013 Managerial Incentives For Earnings Management Among Listed Firms: Evidence From Fiji
by Prena Rani & Fazeena Fazneen Hussain & Priyashni Vandana Chand

2013 The Impact Of Economic Fluctuations On Earnings Forecasts
by Ronald A. Stunda

2013 Does Experience Affect Auditors’ Professional Judgment? Evidence From Puerto Rico
by Carmen B. Ríos-Figueroa & Rogelio J. Cardona

2013 Capital Gains Taxation And Stock Market Investments: Empirical Evidence
by Akinloye Akindayomi

2013 Managerial Ownership, Leverage And Audit Quality Impact On Firm Performance: Evidence From The Malaysian Ace Market
by Zunaidah Sulong & John C. Gardner & Amariah Hanum Hussin & Zuraidah Mohd Sanusi & Carl B. McGowan, Jr.

2013 The Impact Of Ownership Structure On Voluntary Corporate Disclosure In Annual Reports: Evidence From Fiji
by Ifraz Khan & Priyashni Vandana Chand & Professor Arvind Patel

2013 Internal Control And Financial Quality: Evidence From Post-Sox Restatement
by Ya-Fang Wang

2013 Accounting & Analytical Data in the Context of Company's Financial Strategy
by Tetyana Bochulya

2013 Nature of Expenses – Institutional Approach
by Lina Chudak

2013 Formation of Professional Accounting Judgment
by Tetyana Storozhuk

2013 Recognition Inventories in Governmental Sector Accounting
by Nataliya Pryadka

2013 Conceptual Approaches to Review of Corporate Governance Information Accounting Systems
by Petro Kutsyk

2013 Predecessors of Double-Entry Accounting
by Mykhaylo Kuter & Maryna Gurskaya & Artem Musaelyan

2013 Accounting Techniques in Providing Investment Appeal and Financial Security of Agricultural Enterprises
by Valeriy Zhuk & Yuliya Bezdushna & Olha Vdovenko

2013 Ways for Accounting Policy Improvement of Non-current Assets at Industrial Enterprises (by Ferroconcrete Structures Plant Example)
by Ivan Derun

2013 Distribution Costs in Accounting and Analysis of Non-production-related Costs
by Vasyl Deriy

2013 National Accounting Regulatory Support Update upon IFRS Introduction
by Olena Boyarova & Nataliya Kuzyk

2013 Preparation of financial statements under international standards and its audit specifics
by Andriy Melnyk

2013 Role of Accounting in Maintaining Concept of National Economy Steady Development
by Ludmyla Khoruzhiy

2013 Development of Accounting Theory in English-Speaking Countries: On the Way to Multi-Paradigmatic Discipline
by Oleksandr Petruk & Serhiy Legenchuk & Nataliya Koroliuk

2013 International Approaches to Regulation of Accounting Profession
by Volodymyr Metelytsia

2013 Scientific Grounds for Brand New Institutional Accounting Theory
by Valeriy Zhuk

2013 Certain Issues of Making National Financial Statements for Businesses under Legislative Changes
by Konstyantyn Bezverkhiy & Tetyana Bochulya

2013 First National Regulation (Standard): What Will Be Ahead?
by Konstyantyn Bezverkhiy

2013 Substantiation of Biological Assets Classification Indexes for Enhancing Their Accounting Efficiency
by Rayisa Tsyhan & Olha Chubka

2013 Control System Query Oriented Accounting Tasks
by Mykhaylo Prodanchuk

2013 Scientific Principles of Accounting Personnel Management in Schools and Management Theories
by Volodymyr Metelytsia

2013 Improvement of Farm Enterprises Financial Statements Regarding State Support
by Natalia Zdyrko

2013 International Approaches to Financial Instruments and Their Application in Ukraine
by Viktor Zamlynskyy

2013 Problems of Production Costs Analyses for Bakeries
by Antonina Chyrva

2013 SWOT Analysis of Automation for Cash and Accounts Control in Construction
by Mariya Deriy

2013 Accountability and the Public Interest in the Nonprofit Sector: A Conceptual Framework
by Vladislav Valentinov

2013 Assets as Accounting, Control and Analysis Objects: Ecology&Economic Identification and Interpretation
by Volodymyr Shevchuk

2013 Current State and Prospects of Cost Accounting Development for Sugar Industry Enterprises
by Vitaliy Chudovets

2013 Calculation of Biological Assets Fair Value and Their Transformations Results
by Ludmyla Khoruzhiy

2013 Accounting & Information System in Economic Security Management for Different Business Behaviour Models
by Lubomyr Soroka

2013 Improvement to Biological Assets Valuation Documentation
by Evgeniya Popko

2013 Accounting Procedure Organization and Its Impact on Financial Information Quality
by Valentyna Oliynychuk

2013 Formation of Agricultural Segment in Accountancy
by Volodymyr Metelytsia

2013 Enhancing of Informational Support of Agricultural Holdings Activity
by Oleksiy Marinchenko

2013 Problems of IFRS Implementation in Ukraine and Their Solutions
by Alla Kasich & Yaroslava Yakovenko

2013 Unification of Financial Statements for Presentation of Government Support Funds by Farm Enterprises
by Natalia Zdyrko

2013 The complexity classification of intangible assets
by Paula-Angela Vidrascu

2013 Implementation of Activity-Based Budgeting Method in the Economic Entities from Mining Industry of Romania
by Sorinel Capusneanu & Ileana Sorina (Rakos) Boca & Cristian-Marian Barbu & Letitia-Maria Rof & Dan Topor

2013 The Stability, Risk And Performance Of Cooperative Banks
by Cristiana BOGD?NOIU

2013 The Implications of the Accounting Harmonization Process on EU Countries: Α Case Study of Greece and Romania
by Elena Hlaciuc & Ionel Bostan & Veronica Grosu & Marian Socoliuc & Anisoara Niculina Apetri

2013 The Role of the Accounting and Audit Standards in the Globalization Process
by Eugenia Iancu & Mihaela Tulvinschi

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
by Konstantinos Liapis & Eleftherios Thalassinos

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)
by Nagore Aranguren Gómez & Elena Ochoa Laburu & Juan Luis Ochoa Laburu

2013 IMKB’de Islem Goren Isletmeler icin Para Politikasi ve Sermaye Yapisi Iliskisi
by Umut HALAC & Mustafa Gurol DURAK

2013 Is Corporate Governance A Determinant of Auditor Choice?-Evidence From Turkey
by Yasemin KARAIBRAHIMOGLU

2013 Effect of Packing Cost on The Sales Price and Contribution Margin
by Gulsah ATAGAN & Suleyman YUKCU

2013 La partida doble y el cargo y data como instrumentos de un sistema de información contable y responsabilidad jurídica integral, según se manifiesta en fuentes documentales de la Catedral de Toledo (1533-1613)
by Villaluenga de Gracia, Susana

2013 Cost–benefit analysis of intellectual capital disclosure: University stakeholders’ view
by Ramírez Córcoles, Yolanda & Tejada Ponce, Ángel

2013 The effect of conference calls on equity incentives: An empirical investigation
by Vlittis, Adamos & Charitou, Melita

2013 Nonlinear earnings persistence
by Cheng, Che-Hui & Wu, Po-Chin

2013 Growth of aggregate corporate earnings and cash-flows: Persistence and determinants
by Kryzanowski, Lawrence & Mohsni, Sana

2013 Corporate governance, growth opportunities, and the choices of cross-listings: The case of Chinese ADRs
by Pan, Lee-Hsien & Lin, Chien-Ting & Yang, Pei-Chi

2013 CEO's financial experience and earnings management
by Jiang, Fuxiu & Zhu, Bing & Huang, Jicheng

2013 Decision heuristics and tax perception – An analysis of a tax-cut-cum-base-broadening policy
by Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim

2013 Externalities of public firm presence: Evidence from private firms' investment decisions
by Badertscher, Brad & Shroff, Nemit & White, Hal D.

2013 The relation between equity incentives and misreporting: The role of risk-taking incentives
by Armstrong, Christopher S. & Larcker, David F. & Ormazabal, Gaizka & Taylor, Daniel J.

2013 A new approach to predicting analyst forecast errors: Do investors overweight analyst forecasts?
by So, Eric C.

2013 Investment horizon, risk, and compensation in the banking industry
by Livne, Gilad & Markarian, Garen & Mironov, Maxim

2013 Bank audit practices and loan loss provisioning
by Dahl, Drew

2013 Product market power, industry structure, and corporate earnings management
by Datta, Sudip & Iskandar-Datta, Mai & Singh, Vivek

2013 Impact of FDICIA internal controls on bank risk taking
by Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mathieu, Robert

2013 Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions
by Balboa, Marina & López-Espinosa, Germán & Rubia, Antonio

2013 Unintended consequences of the increased asset threshold for FDICIA internal controls: Evidence from U.S. private banks
by Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J.

2013 Did the SEC impact banks' loan loss reserve policies and their informativeness?
by Beck, Paul J. & Narayanamoorthy, Ganapathi S.

2013 Debt, equity, and capital investment
by Jackson, Scott B. & Keune, Timothy M. & Salzsieder, Leigh

2013 Estimation sample selection for discretionary accruals models
by Ecker, Frank & Francis, Jennifer & Olsson, Per & Schipper, Katherine

2013 Disentangling mandatory IFRS reporting and changes in enforcement
by Barth, Mary E. & Israeli, Doron

2013 Tax avoidance and geographic earnings disclosure
by Hope, Ole-Kristian & Ma, Mark (Shuai) & Thomas, Wayne B.

2013 Mandatory IFRS reporting and changes in enforcement
by Christensen, Hans B. & Hail, Luzi & Leuz, Christian

2013 Understanding discretion in conservatism: An alternative viewpoint
by Roychowdhury, Sugata & Martin, Xiumin

2013 Non-discretionary conservatism: Evidence and implications
by Lawrence, Alastair & Sloan, Richard & Sun, Yuan

2013 Earnings quality: Evidence from the field
by Dichev, Ilia D. & Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva

2013 Mitigating incentive conflicts in inter-firm relationships: Evidence from long-term supply contracts
by Costello, Anna M.

2013 Individual investors and financial disclosure
by Lawrence, Alastair

2013 Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?
by Cheng, Mei & Dhaliwal, Dan & Zhang, Yuan

2013 A measurement approach to conservatism and earnings management
by Gao, Pingyang

2013 Cost of capital and earnings transparency
by Barth, Mary E. & Konchitchki, Yaniv & Landsman, Wayne R.

2013 The spillover effect of fraudulent financial reporting on peer firms' investments
by Beatty, Anne & Liao, Scott & Yu, Jeff Jiewei

2013 Discretionary disclosure in the presence of dual distribution channels
by Arya, Anil & Mittendorf, Brian

2013 Firms' use of accounting discretion to influence their credit ratings
by Alissa, Walid & Bonsall, Samuel B. & Koharki, Kevin & Penn, Michael W.

2013 Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading
by Skaife, Hollis A. & Veenman, David & Wangerin, Daniel

2013 Towards an understanding of the role of standard setters in standard setting
by Allen, Abigail & Ramanna, Karthik

2013 Bundled forecasts in empirical accounting research
by Rogers, Jonathan L. & Van Buskirk, Andrew

2013 Assessing methods of identifying management forecasts: CIG vs. researcher collected
by Chuk, Elizabeth & Matsumoto, Dawn & Miller, Gregory S.

2013 Creditor control rights, state of nature verification, and financial reporting conservatism
by Tan, Liang

2013 The information content of stock markets around the world: A cultural explanation
by Nguyen, Nhut H. & Truong, Cameron

2013 Do firms that wish to be acquired manage their earnings? Evidence from major European countries
by Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E.

2013 The effects of the European debt crisis on earnings quality
by Kousenidis, Dimitrios V. & Ladas, Anestis C. & Negakis, Christos I.

2013 Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies
by Elshandidy, Tamer & Fraser, Ian & Hussainey, Khaled

2013 Accruals quality, stock returns and asset pricing: Evidence from the UK
by Mouselli, Sulaiman & Jaafar, Aziz & Goddard, John

2013 The impact of executive pay on the disclosure of alternative earnings per share figures
by Grey, Colette & Stathopoulos, Konstantinos & Walker, Martin

2013 The cost of sin: The effect of social norms on audit pricing
by Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil

2013 Equity valuation models and target price accuracy in Europe: Evidence from equity reports
by Imam, Shahed & Chan, Jacky & Shah, Syed Zulfiqar Ali

2013 The risk relevance of International Financial Reporting Standards: Evidence from Greek banks
by Papadamou, Stephanos & Tzivinikos, Trifon

2013 Executive integrity, audit opinion, and fraud in Chinese listed firms
by Chen, Jiandong & Cumming, Douglas & Hou, Wenxuan & Lee, Edward

2013 Limited liability, the first-order approach, and the ranking of information systems in agencies
by Larmande, Francois

2013 The non-uniform pricing effect of employee stock options using quantile regression
by Kuo, Chii-Shyan & Yu, Shih-Ti

2013 Financial restatements and Sarbanes–Oxley: Impact on Canadian firm governance and management turnover
by Kryzanowski, Lawrence & Zhang, Ying

2013 Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective
by Kim, Oksana

2013 The Value Relevance and Timeliness of Write-downs During the Financial Crisis of 2007–2009
by Beltratti, Andrea & Spear, Nasser & Szabo, Mark Daniel

2013 Legal Institutions, Ownership Concentration, and Stock Repurchases Around the World: Signal Mimicking?
by Haw, In-Mu & Ho, Simon S.M. & Hu, Bingbing & Zhang, Xu

2013 Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece
by Karampinis, Nikolaos I. & Hevas, Dimosthenis L.

2013 A Meta-analysis of IFRS Adoption Effects
by Ahmed, Kamran & Chalmers, Keryn & Khlif, Hichem

2013 Earnings Predictability, Value Relevance, and Employee Expenses
by Schiemann, Frank & Guenther, Thomas

2013 Foreign Private Issuers' Application of IFRS Around the Elimination of the 20-F Reconciliation Requirement
by Chiu, Tzu-Ting & Lee, Yen-Jung

2013 Mandatory Earnings Disaggregation and the Persistence and Pricing of Earnings Components
by Venter, Elmar R. & Cahan, Steven F. & Emanuel, David

2013 Further Evidence on the Usefulness of Direct Method Cash Flow Components for Forecasting Future Cash Flows
by Farshadfar, Shadi & Monem, Reza

2013 Yalova’daki Aile Ýþletmelerinde Karþýlaþýlan Muhasebe-Finansman ve Yönetim Organizasyon Sorunlarý
by Cevdet KIZIL & Vedat Akman & Özgür Esmer

2013 Management Control System and the Case of CSR in the Tunisian Industrial Companies: What Findings by the Method of Structural Equation?
by Hichem Dkhili & Hedi Noubbigh

2013 Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom
by Zeki Dogan & Ali Deran & Ayse Gül Köksal

2013 Le contrôle de gestion des clubs de football professionnel
by François Meyssonnier & Myriam Mincheneau

2013 Le coût complet par diplôme à l’université:quel apport vu les problèmes de mesure?
by Charles Ducrocq & Michel Gervais

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 spiritueux - Articulation of Diagnostic and Interactive Uses of the Same Management Control System:The Case of Environmental Indicators System in a French Wine and Spirits Firm
by Angèle Renaud

2013 Les motivations au découplage:l’exemple de l’introduction de L’IFRS 8
by Dragos Zelinschi & Yves Levant & Nicolas Berland

2013 Risque d’estimation, coût du capital et communication des tests de dépréciation - Estimation risk, cost of capital and impairment-testing disclosures
by Luc Paugam & Olivier Ramond & Bruno Husson & Henri Philippe & Jean-François Casta

2013 The Influence of Corporate Governance and Ownership Concentration on Company Performance - Evidence from Bucharest Stock Exchange
by Iuliana Oana MIHAI

2013 Bankruptcy Risk in IFRS Era. Case Study on BSE Companies
by Valentin BURCA

2013 Developed Model for Debts Relief Decision Based on Financial and Accounting Reports Applied on PORT TRANS EUROPE SA
by Riana Iren RADU & Violeta ISAI

2013 Features of VAT Accounting and Fiscality – History, Practices and Prospects
by Violeta ISAI & Riana Iren RADU

2013 Accounting and Financial Reports in the Gambling Monopoly - Measures for a Moral Economic System
by Riana Iren RADU & Violeta ISAI

2013 Accounting and Fiscality in the Ottoman Empire
by Violeta ISAI & Riana Iren RADU

2013 Contabilidad: entre la responsabilidad social y el interés público
by Rubiela Jiménez Aguirre

2013 ¿Es necesaria y posible una teoría general para estructurar la ciencia contable?
by José Joaquín Ortiz Bojacá

2013 Mapping Fraud Risk in Financial Audit – Sales Operations
by Ioan RADU & Elena Monica SABĂU & Cleopatra ȘENDROIU

2013 Impact Of Ifrs Adoption On Romanian Companies
by Adriana Florina POPA & Andreea Gabriela PONORICA & Oana Georgiana STANILA

2013 Multinationals Enterprises Influence On Accounting In Romania
by Carmen NISTOR & Monica PUIU

2013 Combating Fraud In Cross-Border Merger Of Companies
by Carmen NISTOR & Monica PUIU & Anca Simona HROMEI

2013 Cost Type Information - Efficiency Result Of Information Provided By Management Accounting
by Marius Nicolae MICULESCU

2013 THE COST MANAGEMENT BY APPLYING THE STANDARD COSTING METHOD IN THE FURNITURE INDUSTRY-Case study
by Radu Mărginean

2013 Tendencies And Challenges Of Employee Benefits Accounting
by Izabella KRÁJNIK & Laura OLTEANU

2013 The Romanian Accounting Field Of Benefits Framework
by Izabella KRÁJNIK & Endre GÖNCZ

2013 Reasons For Mergers And Their Impact On Companies
by Anca-Simona HROMEI

2013 Tangible Assets Revaluation Policy At Entities Listed On The Bucharest Stock Exchange - Tier Ii
by Csongor CSŐSZ

2013 Transfer Pricing–A Present-Day Issue
by Elena CHIȚIMUȘ

2013 The Role Of Budgeting In The Management Process: Planning And Control
by Ioana-Diana BUFAN

2013 Combating Fraud With Information Technologies. E-Accounting Document … A Solution?
by Monica PUIU & Carmen NISTOR

2013 Corporate antifraud strategies – Ethics culture and occupational integrity
by Elena Monica SABĂU & Cleopatra ȘENDROIU & Florinel Marian SGARDEA

2013 Mitigation In The Banking System In The Context Of Integration In The European Union
by Laura – Maria POPESCU & Ileana NISULEȘCU

2013 Calculation Of Company Costs Through The Direct-Costing Calculation Method
by Florin-Constantin DIMA

2013 Methods of optimizing corporate governance performance
by Mihai C. SAVIN

2013 Natura Și Impactul Riscului De Fraudă Asupra Companiilor
by Florentin-Emil TANASĂ

2013 Influența Societăților Multinaționale Asupra Contabilității În România
by Carmen NISTOR & Monica PUIU

2013 Prețurile De Transfer – O Problemă De Actualitate
by Elena CHIȚIMUȘ

2013 Provocări Implicate De Evaluarea Companiilor
by Ludmila D. SOBOL

2013 Noi Dimensiuni Ale Măsurării Şi Analizei Performanţei Economico-Financiare În Contextul Guvernanţei Bazată Pe Pieţele Financiare
by Mihai SAVIN

2013 Combaterea Fraudelor Prin Folosirea Tehnologiilor Informationale. E-Documentul Justificativ…..O Solutie???
by Monica PUIU & Carmen NISTOR

2013 Limitele Informaționale Ale Situațiilor Financiare În România
by Olga N. PLEȘCO

2013 Combaterea Fraudelor In Fuziunea Dintre Societatile Transfrontaliere
by Carmen NISTOR & Monica PUIU & Anca Simona HROMEI

2013 Motive De Realizare A Fuziunii Societăţilor Comerciale Şi Impactul Acestor Operaţiuni
by Anca-Simona HROMEI

2013 The fundamental problem of accounting
by Robert D. Cairns

2013 Analysis of Financial Structure of the Serbian Banking Sector: Impact of the Financial Crisis
by Snezana Popovčić-Avrić & Vule Mizdraković & Marina Đenić

2013 La valorisation des instruments financiers dans les banques européennes entre 2009 et 2011 : valeurs de marché ou valeurs issues de modèles ?
by Dominique Dufour & Gregory Heem

2013 Valuation Techniques Used In Fair Value Measurement
by Cristina-Aurora, BUNEA-BONTAS

2013 Lease Financing: A New Dual Approach
by Cristina-Aurora, BUNEA-BONTAS

2013 Account Options On The Distribution Corresponding Result Commercial Building Contracts From Public Institutions In Romania
by Cristina Otilia, TENOVICI

2013 Conceptual And Theoretical Dimensions Regarding The Recognition Of Stocks In Public Institutions
by Cristina-Otilia, TENOVICI

2013 The Effects Of Enterprise Accounting Policies Regarding Depreciations Upon The Results And Corporate Taxes
by Dorina LUTA & Sorin, GRIGORESCU

2013 Information On Financial Instruments Included In Annual Financial Statements
by Marius GUST & Laura PANOIU

2013 Implementation of IFRS for SME in agricultural enter-prises in the Czech Republic
by Lucie Bartůňková

2013 What will the Implementation of IFRS for SME bring for Agricultural Enterprises?
by Hana Bohušová & Patrik Svoboda

2013 Opportunities And Threats Upon Applying The Scheme Of Vat Upon Collection
by CIOBANASU Marilena & CALOTA Traian-Ovidiu

2013 Activity-Based Costing As Information Basis For Efficient Strategic Management Process
by Đorđe Kaličanin & Vladan Knežević

2013 How Big Are ’Big Four’ Companies – Evidence From Romania
by SORIN ROMULUS BERINDE

2013 Forecasting The Structure Of The Romanian Audit Market
by SORIN ROMULUS BERINDE

2013 A Study Of The Gap Between The Expected Specialized Skills Of Accounting Graduates And Actual Level In Iran
by MAHDI SALEHI & HOSSEIN MIRZAEI & MOSTAFA BAHRAMI

2013 Risk Information Disclosure In Banking System – An Overview Of Empirical Evidences
by CRISTINA ALEXANDRINA STEFANESCU

2013 Åuropean system of harmonized accounting standards for the public sector
by Daniela Feschian

2013 The International Accounting Standards for the Public Sector and the Process of Harmonization of Accounting in the EU
by Daniela Feschiyan

2013 Fuzzy Model for Evaluation and Analysis of Short-Term Financial Aspects of the Enterprise
by Yuliyan Velkov & Georgi Kirov

2013 The new IASB model on the measurement of credit exposures: a missed opportunity
by Carlo Calandrini

2013 Ifrs 10, the key issue of accounting and disclosure standards
by Carlo Calandrini

2013 Social and environmental performance and Social Disclosure in Italian local banks
by Domenico Piatti

2013 The Evolution Of The Marketing Research Market On The Level Of The European Union Countries, After 2000
by Laura Catalina Timiras

2013 Aspects Of Financial Equilibrium Analysis And Its Implications In Management Decisions
by Daniela Cristina Solomon & Iulia Andreea Bucur

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
by Aristita Rotila

2013 Some Considerations On Cloud Accounting
by Doina Pacurari & Elena Nechita

2013 The Role Of Accounting Procedures In Writing /Implementing European Projects
by Natalita-Mihaela Lesconi-Frumusanu & Adela Breuer & Mihaela Martin

2013 The Role Of The Performance Dashboard In The Management Of Modern Enterprises
by Simona Elena Dragomirescu & Daniela Cristina Solomon

2013 The Financing Of R&D: Challenges For Romanian Firms
by Mihaela Diaconu

2013 Placing Accounting Among Sciences
by Mihai Deju & Petrica Stoica

2013 Basic Aspects Concerning The Single Conceptual Framework
by Ionela-Cristina Breahna-Pravat

2013 News And Insights On The Convergence Of Ifrs - U.S. Gaap
by Ionela-Cristina Breahna-Pravat & Diana-Maria Diaconu

2013 Exploring the Recent Evolution of the Accounting Profession in Romania – An Institutional Approach
by Nadia ALBU

2013 The Behavioral Intention of Malaysian Students toward Accounting Discipline
by Gholamreza ZANDI & Babak NAYSARY & Say SOK KWAN

2013 Pros and Cons for the Implementation of Target Costing Method in Romanian Economic Entities
by Sorin BRICIU & Sorinel CAPUSNEANU

2013 A Takeover Case from Turkey’s Privatization Affords of the State Owned Enterprises: Two-Step Leveraged Buyout Transaction
by Recep PEKDEMIR & Ayca Zeynep SUER & Melis ERCAN

2013 How Relevant is Size for Setting the Scope of The IFRS for SMEs?
by Catalin Nicolae ALBU

2013 Perceptions of Accounting Professionals on IFRS Application at the Individual Financial Statements: Evidence from Romania
by Marian SACARIN & Stefan BUNEA & Maria Madalina GIRBINA

2013 Accounting Policy Options under IFRS: Evidence from Turkey
by Oguzhan BAHADIR & Buke TOLGA

2013 Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation?
by Gary MONROE & Sarowar HOSSAIN

2013 Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services
by Si Wen (Stacey) WANG & David HAY

2013 Assuming the Worst: The Shifting Sands of Pension Accounting
by Alistair BYRNE & Iain CLACHER & David HILLIER & Allan HODGSON

2013 The Role of Management as a User of Accounting Information: Implications for Standard Setting
by Brigitte EIERLE & Wolfgang SCHULTZE

2013 The Role of Organizational and Cultural Factors in the Adoption of Activity-Based Costing: The Case of Moroccan Firms
by Karim CHARAF & Pierre-Laurent BESCOS

2013 The Relationship between Activity Based Costing, Business Strategy and Performance in Moroccan
by Azzouz ELHAMMA & Zhang YI FEI

2013 Comparative Study On Accounting Models "Cash" And "Accrual"
by Tatiana Danescu & Luminita Rus

2013 Students Attitudes Regarding The Ethics Of Earnings Management Activities: An Empirical Investigation
by Dan Dacian Cuzdriorean

2013 Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals
by Dan Dacian Cuzdriorean

2013 Integrated Methods For Performance Measurement In Entities From The Wine Sector In Romania
by Sorin Briciu & Dan Ioan Topor & Sorinel Capusneanu

2013 The Audit Mission In The Base Of The Isrs - Steps To Strengthen Individual Financial Statements Of The Contracting Company
by Attila Tamas Szora & Iulian Dobra & Ana Maria Udrea

2013 The Informational Risk - Operational Research Over The Net Accounting Result
by Tatiana Danescu & Mihaela Prozan & Andreea Danescu & Roxana Diana Prozan

2013 Particularities Concerning The Beneficiaries Of Audit Services Provided By The Big 4 Companies: Evidence From Romania
by Sorin Romulus Berinde & Adrian Grosanu

2013 Smoothing Behavior Of Firms In Times Of Crisis: Empirical Evidence From The Spanish Economic Environment
by Alina Beattrice Vladu & University

2013 Machiavellianism And Short-Term Earnings Management Practices
by Alina Beattrice Vladu & Barcelona

2013 The Role Of Management Accounting In The Decision Making Process: Case Study Caras Severin County
by Adela Breuer & Mihaela Lesconi Frumusanu & Andra Manciu

2013 Creative Accounting, Measurement And Behavior
by Alina Beattrice Vladu & University & Dan Dacian Cuzdriorean

2013 Dynamic And Present In The Accounting Treatment Applied To Green Certificates
by Sorin-Ciprian Teiusan & Ionela Cornelia Cioca

2013 Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis
by Ioan Pop & Szilveszter Fekete & Dan Dacian Cuzdriorean

2013 The Use Of Statistical Information For Financial Reporting Purposes - The Case Of Fadn
by Ileana Cosmina Pitulice & Catalina Gorgan

2013 The Use Of Fair Value Accounting, Business Outcomes, And Investor Confidence For Selected Romanian And Turkish Firms
by Ibrahim Mert

2013 Fair Value Measurement Disclosures: Particularities In The Context Of Listed Companies And European Funding
by Dumitru Matis & Maria Ionela Damian & Carmen Giorgiana Bonaci

2013 Dissemination Of Financial Information Into The Publicsector - An Approach From The View Of The Central Public Administration Entities From Romania
by Aurelia Stefanescu & Eugeniu Turlea

2013 Bpmn Patterns Used In Management Information Systems
by Gabriel Cozgarea & Adrian Cozgarea

2013 European evidence on intellectual capital: Linking methodologies with firm disclosures
by Liliana Feleagă & Niculae Feleagă & Voicu D. Dragomir & Luciana M. Râbu

2013 Characteristic Features Of The Marketing In The Accounting Profession
by Lect. Steliana Busuioceanu, Ph.D.

2013 Possibility Of Implementing A Modern System Of Reporting Performance Indicators At The Level Of Tourism Units
by Lect. Bogdan Ravas Ph.D

2013 Quality Of Financial Reporting In Accordance With Ias 7 ”Cash Flow Statement”
by Assoc. Prof. Victoria Firescu Ph.D & Prof. Jenica Popescu Ph.D

2013 Impact Of Ifrs Transition On Firm-Valuation, An Accruals Analysis On Bse Companies
by Ph.D, Student Valentin Burca & Ph.D, Professor Mariana Nagy

2013 Geographic Aspects Of Ipard Fund Usage In Function Of Rural Development
by PhD Student Maja Andrlic, mag.prim.educ.

2013 Reassessement, Accounting Policy On Tangible Presentation In The Financial Statements
by Firescu Victoria

2013 The Analysis Of Revenues And Expenses Based On Profit And Loss Account
by Mirela Monea

2013 Implementation Of Ifrs In Romania – Past, Present And Perspectives
by Valeriu Brabete & Magdalena Mihai & Cristian Dragan & Adriana Iota

2013 Plase And Role Of Estimation In The Accounting Process
by Dalia Simion & Claudiu Serban & Monica Patrutescu

2013 General Aspects On The Accounting Estimation- Fair Value Report
by Claudiu Serban & Dalia Simion & Sabin Armaselu

2013 Evolution Of The Concept Of Accounting Estimation And Evaluation
by Claudiu Serban & Monica Patrutescu & Ovidia Doinea

2013 A new approach to integral information system of a company for business and sustainable development
by Tatijana Minic & Bratislav Petrovic & Oliver Ilic

2013 Analysing the sustainability of the entities quoted on the B.S.E. using accounting sustainability measures
by Florentin Caloian

2013 ERP implementation and organizational performance. A Romanian case study of best practices
by Valentin Florentin Dumitru & Nadia Albu & Cătălin Nicolae Albu & Mădălina Dumitru

2013 6Month: June Merger Of Trading Companies, A Chance Of Salvation During The Crisis
by Anca-Simona Hromei

2013 3Month: March Financial Analysis From An Accounting Point Of View
by Mihaela Ungureanu

2012 Excess Executive Compensation and the Demand for Accounting Conservatism
by Takuya Iwasaki & Shota Otomasa & Atsushi Shiiba & Akinobu Shuto

2012 Practical Study concerning Goodwill Valuation in case of a Business Combination
by Anne Marie ROTH

2012 Goodwill and its Identification in Real Estate
by Adrian VASCU & Cecilia COSTACHE

2012 The Apportionment of Real Estate Value Between Land and Buildings
by Adrian VASCU

2012 The Concept of Highest and Best Use in Valuation of Inventories
by Traian Cristian DEMETRESCU

2012 From Craft to Institution: Accounting in Italy from the Middle Ages to the Early Modern Period
by O. Volkova.

2012 Occupy the System! Societal Constitutionalism and Transnational Corporate Accounting
by Moritz Renner

2012 Book-tax conformity: Empirical evidence from Germany
by Zinn, Benedikt & Spengel, Christoph

2012 A new measure of equity duration: The duration-based explanation of the value premium revisited
by Schröder, David & Esterer, Florian

2012 Notwendigkeit der Ausschüttungssperre des § 268 Abs. 8 HGB: Eine empirische Untersuchung der Einzelabschlüsse der DAX 30 Unternehmen
by Rohleder, Stephan & Rogler, Silvia

2012 The market effects of the German two-tier enforcement of financial reporting
by Hecker, Renate & Wild, Andreas

2012 Content analysis of XBRL filings as an efficient supplement of bankruptcy prediction? Empirical evidence based on US GAAP annual reports
by Henselmann, Klaus & Scherr, Elisabeth

2012 Steuern in Agency-Modellen: Mehrperioden- und Multi-Task-Strukturen
by Ewert, Ralf & Niemann, Reiner

2012 Financial Reporting for Joint ventures and Capital Markets Reactions
by Stefana Maria Dima & Chiara Saccon

2012 Accounting fraud, business failure and creative auditing: A micro-analysis of the strange case of Sunbeam Corp
by Marisa Agostini & Giovanni Favero

2012 Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports
by Marisa Agostini & Ericka Costa

2012 Benchmarking for routines and organizational knowledge: A managerial accounting approach with performance feedback
by Mircea Epure

2012 Non-linear Dynamics in Discretionary Accruals: An Analysis of Bank Loan-Loss Provisions
by Marina Balboa & Germán López-Espinosa & Antonio Rubia

2012 Fair Value Accounting, Earnings Management and the use of Available-for-Sale Instruments by Bank Managers
by Mary E. Barth & Javier Gomez-Biscarri & Ron Kasznik & Germán López-Espinosa

2012 The Italian Social Cooperatives in 2008: A Portrait Using Descriptive and Principal Component Analysis
by Chiara Carini & Ericka Costa & Maurizio Carpita & Michele Andreaus

2012 Cooperation in Italy in 2008
by Carlo Borzaga & Chiara Carini & Ericka Costa & Maurizio Carpita & Michele Andreaus

2012 La cooperazione in Italia nel 2008
by Carlo Borzaga & Chiara Carini & Ericka Costa & Maurizio Carpita & Michele Andreaus

2012 What drives the Quotes of Earnings Forecasters?
by Bert de Bruijn & Philip Hans Franses

2012 The Mediating Effect between Some Determinants of SME Performance in Nigeria
by Popoola, Oluwatoyin Muse Johnson & Shehu, Aliyu Mukhtar & Aminu, Ibrahim Murtala & Nik Mat, Nik Kamariah & Nasiru, Abdullahi & Tsagem, Musa Muhammad Tsagem & Kura, Kabiru Maitama

2012 Corporate Governance and Accounting Practices in Pakistan
by Ali, Syed Babar

2012 Corporate mergers and financial performance: A new assessment of Indian cases
by Reddy, K. Srinivasa & Nangia, Vinay Kumar & Agrawal, Rajat

2012 Ownership and Control of Foreign Direct Investments in Limited Partnerships
by Bogachevsky, George

2012 Fair Value Accounting in Banking – Issues in Convergence to IFRS
by Swamy, Vighneswara & S, Vijayalakshmi

2012 Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive
by Căpuşneanu, Sorinel/I & Boca (Rakos), Ileana Sorina & Barbu, Cristian Marian

2012 Veryfication of the disclosure lemma for Polish broker-dealer market
by Staszkiewicz, Piotr W.

2012 Guvernanţa Corporativă Şi Profesia Contabilă: Responsabilitate Şi Competenţă Profesională
by Paşcu, Ana-Maria

2012 Abc method – guarantor of real costs in the mining extractive industry entities
by Man, Mariana & Boca (Rakos), Ileana Sorina & Căpuşneanu, Sorinel/I

2012 Valuation of 2G spectrum in India- A real option approach
by Sinha, Pankaj & Sathiyanarayanan, Nataraj

2012 Overvalued equity and financing decisions
by Dong, Ming & Hirshleifer, David & Teoh, Siew Hong

2012 The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation
by Ojo, Marianne

2012 National and international exigencies on increasing the quality of accounting information generated by evaluation by comparison
by Goagara, Daniel & Vasilescu, Laura & Nitu, Cornelia

2012 Industry Effects on Firm and Segment Profitability Forecasting: Do Aggregation and Diversity Matter?
by Yim, Andrew & Schröder, David

2012 Ownership structures, corporate governance and earnings management in the European Oil Industry
by Greco, Giulio

2012 Model for reputational risk for subsidiaries of non-public group with reciprocal shareholding
by Piotr, Staszkiewicz

2012 Firms' Accruals and Tobin’s q
by Christian Calmès & Denis Cormier & Francois Éric Racicot & Raymond Théoret

2012 Öffentliche Unternehmen in Deutschland : eine Analyse von Mikrodaten der amtlichen Statistik
by Irina Dietrich

2012 Consistent Valuation Cash Flow
by Uzi Yaari & Andrei Nikiforov & Emel Kahya & Yochanan Shachmurove

2012 Earnings Management and Stock Price Behavior around IPOs
by Tatsushi Yamamoto & Hideaki Kato

2012 Investment, Accounting, and the Salience of the Corporate Income Tax
by Jesse Edgerton

2012 Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?
by Craig B. Merrill & Taylor D. Nadauld & René M. Stulz & Shane Sherlund

2012 Accrual-Based and Real Earnings Management: An International Comparison for Investor Protection
by Masahiro Enomoto & Fumihiko Kimura & Tomoyasu Yamaguchi

2012 A Corporate governance index for large listed companies in India
by Jayati Sarkar & Subrata Sarkar & Kaustav Sen

2012 Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research
by Ulf Brüggemann & Jörg-Markus Hitz & Thorsten Sellhorn

2012 Fair Value Reclassifications of Financial Assets during the Financial Crisis
by Jannis Bischof & Ulf Brüggemann & Holger Daske

2012 Comparability Effects of Mandatory IFRS Adoption
by Stefano Cascino & Joachim Gassen

2012 The relationship between Material Weaknesses in Internal Controls over Financial Reporting and Executive Turnover： Evidence from Japan
by Uemura, Hiroshi

2012 Value Relevance of the Fair Value Hierarchy of IFRS 7 in Europe - How reliable are mark-to-model Fair Values ?
by Bosch, Patrick

2012 Sharing the Cost of Redundant Items
by Jens Leth Hougaard & Hervé Moulin

2012 Financial Accounting, te praktisch voor theorie en te theoretisch voor de praktijk?
by Pronk, M.

2012 De controller als choice architect
by Maas, V.S.

2012 Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?
by Merrill, Craig B. & Nadauld, Taylor D. & Stulz, Rene M. & Sherlund, Shane

2012 The Relation between Equity Incentives and Misreporting: The Role of Risk-Taking Incentives
by Armstrong, Christopher S. & Larcker, David F. & Ormazabal, Gaizka & Taylor, Daniel J.

2012 Did Capital Requirements and Fair Value Accounting Spark Fire Sales in Distressed Mortgage-Backed Securities?
by Merrill, Craig B. & Nadauld, Taylor & Stulz, Rene M. & Sherlund, Shane M.

2012 A Theory of Income Smoothing When Insiders Know More Than Outsiders
by Acharya, Viral V & Lambrecht, Bart

2012 Blind Man's Buff: On the Search of the Optimal Capital Structure
by Ignacio Velez-Pareja, Felipe Mejia-Pelaez, James W. Kolari & Felipe Mejia-Pelaez & James W. Kolari

2012 The Internal-Rate-of-Return approach and the AIRR paradigm: A refutation and a corroboration
by Carlo Alberto Magni

2012 Value Added to Invested Capital (VAIC): New Financial Performance Metric and Valuation Tool
by Rauf Ibragimov & Ignacio Velez Pareja & Jospeh Tham

2012 Investment, accounting, and the salience of the corporate income tax
by Jesse Edgerton

2012 Una aproximacion a la manipulacion de los resultados en las PYMES espanolas
by Antonio Somoza Lopez

2012 Information Environment and the Cost of Capital: A New Approach
by Xuguang Sheng & Orie Barron & Maya Thevenot

2012 Unanticipated Growth, Tobin's Q, and Leverage
by Varouj A. Aivazian & Jeffrey L. Callen & David S. Gelb

2012 The Optimal Term Structure of Debt Maturity
by Melissa Maisch & Fernando Zapatero

2012 Time to Wait–Time to Invest: The Case of Trade Order Executions by Specialists on the NYSE
by Sasson Bar-Yosef & Annalisa Prencipe

2012 Bilateral Incentive Problems and the Form of Start-Up Financing
by Stanley Baiman & Sasson Bar-Yosef & Bharat Sarath

2012 The Trade-off between Monetary and Financial Stability: Some Lessons from the 2007–2008 Crisis for Emerging Economies
by Meir Sokoler & Yoram Landskroner & Emanuel Barnea

2012 A Balance Sheet Approach for Sovereign Debt
by Dan Galai & Yoram Landskroner & Alon Raviv & Zvi Wiener

2012 Assessing Inventory Management and Capacity Requirements Using Financial Reports
by Joshua Livnat & Stephen G. Ryan

2012 Baseball and the Art of Fair Value: Do Managers or the Prediction Markets Make Better Predictions?
by Orly Sade & Emanuel Zur

2012 Accounting Values versus Market Values and Earnings Management in Banks
by Dan Galai & Eyal Sulganik & Zvi Wiener

2012 The Risk—Return (Bowman) Paradox and Accounting Measurements
by Ivan Brick & Oded Palmon & Itzhak Venezia

2012 Paths to Valuation, Asset Pricing, and Practical Investing: Can Accounting and Finance Approaches Be Reconciled?
by Stephen Penman

2012 Bridging the GAAP:Recent Advances in Finance and Accounting
by

2012 Dynamiques des entreprises agroalimentaires (EAA) du Languedoc-Roussillon : évolutions 1998-2010
by Domergue, M. (éd.) & Couderc, J.P. (éd.) & Rivière-Giordano, G. (éd.) & Maurel, C. (éd.)

2012 Contribution à l'étude du pouvoir de la profession comptable dans la normalisation internationale
by Kahloul, Anouar

2012 Les interactions entre contrôle et stratégie : redéfinition du rôle des cadres intermédiaires et du levier interactif de contrôle
by Fasshauer, Ingrid

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
by Astolfi, Pierre

2012 Issues Of The Definition And Classification Of Intangible Assets For Accounting Purposes
by Reni Petrova

2012 Disclosure of environmental protection costs – theoretical aspects and practical realization in Bulgaria
by Tsvetomir Manolov

2012 Issues Connected With The Reliability Of Information In Financial Reports And Methods For Discovering Manipulative Operations
by Gergana Tsoncheva

2012 The Active Management Of The Company’S Treasury, A Solution For Avoiding The Crisis Situations
by Floarea GEORGESCU

2012 Possibilities Of Cost Optimization In Public Passenger Transportation For R.A.T. Craiova
by Ion IONESCU & Daniel GOAGÄ‚RÄ‚ & Oana STÄ‚ICULESCU

2012 Outsourcing In Retail
by Radojko Lukic

2012 Accounting modernization – premise of an effective governance system of enterprise Abstract: Value of company is maximizing insofar as can be identified and harmonized conflicts of interest between social partners of the firm, particularly between shareholders and managers. Harmonization of these interests is ensured by the corporate governance system. Accounting is the economical information system most appropriate for the governance needs. Under the current conditions, information is relevant not only by accuracy, but especially by its obtaining speed, since information achieved after the time it is needed, is not important anymore. This paper aims to show which are the main ways of accounting modernization to meet the demands of an effective governance, in the current business environment
by Mihaela UNGUREANU

2012 Accounting a consultant in the management process
by Nicolae Paul VIRAG & Gheorghe Claudiu FEIES & Maria-Mihaela DINCA & Dorel MATES

2012 IFRS adoption around the world - a brief literature review
by Alina RUSU

2012 Creative accounting – tangible assets and amortization
by Csongor CSŐSZ & Partenie DUMBRAVA & Albert MÁRTON

2012 Environmental management accounting and the opportunity cost of environment management systems
by Alin Emanuel ARTENE & Aura Emanuela DOMIL & Craciun SABAU

2012 Implementing environmental balance sheet within European private companies
by Alin Emanuel ARTENE & Aura Emanuela DOMIL & Ionel BOSTAN & Costica ROMAN

2012 The presentation of the capital in financial statements. The concept of maintaining capital
by Annee-Marie GRECEA

2012 The impact of Romania’s accession to the European Union on the accounting and tax information
by Lucia PALIU-POPA

2012 IFRS roadmap or “all road lead to… convergence?”
by Diana DUMITRESCU & Nicolae BOBITAN

2012 Civil responsibility in audit. an objective necessity of economic reality
by Ana-Maria PASCU & Alina-Mariana ISTRATE

2012 The role of accounting information in the economic entity
by Maria-Mihaela DINCA & Nicolae Paul VIRAG & Bogdan COTLET

2012 Stocks evaluation in Romanian and international financial accounting
by Dorel MATES & Laura–Adriana COJOCARU (ALIONESCU)

2012 Ethics or creative in professional accountants work?
by Ana-Maria MARCULESCU & Octavian-Florin DONDERA

2012 Judicial reorganization – solution for crisis periods
by Marina UHER & Cristina Mihaela NAGY

2012 The role of technical consumption calculation models on accounting information systems of public utilities services operators
by Gheorghe Claudiu FEIES & Dorel MATES & Nicolae VIRAG

2012 Merger of commercial companiesin the conditions of the financial crisis
by Marina UHER & Cristina Mihaela NAGY & Bogdan COTLET & Dumitru COTLET

2012 Creative techniques for modeling performance reported in financial statements
by Bogdan COTLET & Cristina Mihaela NAGY & Ovidiu MEGAN & Dumitru COTLET

2012 The necessity for accounting regulations generally accepted at international level
by Bogdan COTLET & Cristina Mihaela NAGY & Ovidiu MEGAN & Dumitru COTLET

2012 The ability of Romanian insurers to cover technical reserves under present conditions
by Cristina Mihaela NAGY & Bogdan COTLET & Dumitru COTLET & Marina UHER

2012 The impact of the crisis on the financial performance (results) of Romanian insurance companies
by Cristina Mihaela NAGY & Bogdan COTLET & Dumitru COTLET & Marina UHER

2012 Taxes applying to capital investment acquisition
by Aura Emanuela DOMIL & Alin Emanuel ARTENE

2012 International harmonization of accounting standards for multinational entities
by Aura Emanuela DOMIL & Alin Emanuel ARTENE & Codruta Daniela PAVEL

2012 The impact of the informational market on accounting result and the way of presenting it
by Alina – Mariana ISTRATE & Ana – Maria PASCU

2012 Current trends of financial reporting in the European Union
by Lucian Ioan SABAU

2012 Financial reports users perspective on the accounting information necessary for valuing enterprises
by Marius Cristian MILOS

2012 Provisions accountancy for pensions and similar liabilities
by Mihaela Cosmina PETRE

2012 Advantages Of Implementing Environmental Accounting Within An Economic Entity
by MIRELA CAMELIA BABA

2012 Relevance Of The Accounting Information For The Mergers And Acquisitions In Romania
by ALIN EMANUEL ARTENE & AURA EMANUELA DOMIL

2012 Comparative Study Regarding The Accounting System In Romania, France, Great Britain And Usa
by MARIA MORARU & FRANCA DUMITRU

2012 Execution, Internal Monitoring, Budget Valuation And Financial Control – Elements Of Dministration Of Legal Persons Without Patrimonial Purpose
by DANIELA MARIOARA POPOVICI

2012 Instruments For The Improvement Of Cash Flow And For The Rationalization Of Short-Term Financial Investment Applied By Multinational Companies
by DOREL MATES & MIHAI SEUCEA & ALIN DUMITRESCU & LAURA-ADRIANA ALIONESCU & MARIAN SOCOLIUC & VERONICA GROSU

2012 Controlling And Improvement Of Performance Efficiency Within Industrial Organizations. The Company’S Market-Based Scorecard
by DOREL MATES & MIHAI SEUCEA & ALIN DUMITRESCU & LAURA-ADRIANA ALIONESCU & MARIAN SOCOLIUC & VERONICA GROSU

2012 Managerial Decisions Taken On Public Health Entities May Be Based On Information Draw From The Income Statement
by MARIUS–NICOLAE MICULESCU

2012 Accounting Truth In A Society Guided By Interests
by ALINA – MARIANA ISTRATE

2012 Recognition And Assessment In Accountancy
by DIMA FLORIN CONSTANTIN & DUCU CORINA

2012 The Accounting System In Poland – Polski System Rachunkowości
by MIHAELA UNGUREANU

2012 Structural Relations Of Financial Statements And The Instruments Of Financial Management
by CLAUDIA ISAC & ALIN ISAC

2012 The Use Of Calculation Of Costs For Activities To Improve Cost Management And Profitability
by BUŞAN GABRIELA & CIURLĂU LOREDANA

2012 Empirical Study Concerning The Views On The Format Of Cash Flow Statements
by LUCIAN IOAN SABĂU

2012 The Paradox Of Goodwill: Why Do We Pay More Than The Fair Value? Study On Romanian Companies
by CRISTINA-IONELA FĂDUR & MARILENA MIRONIUC

2012 Creative Accounting Through The Policies And Accounting Options
by DIMA FLORIN-CONSTANTIN

2012 Case Study Regarding The Assistance Of An Auditor To A Stock Count
by IOANA BUFAN & ANDRA CORNEAN

2012 Directions For Improvement Of Managerial Accounting Economic Entities In Romania, In The Current Economic Context
by CORINA MICULESCU

2012 National And International Regarding The Accounting Policies For The Fixed Assets
by LUCIAN CERNUSCA

2012 Modelling Correlated Liquidity and Solvency on a Balancing Equation in Indian Consumer Industry
by Sandeep GOEL

2012 Muhasebe Meslek Mensuplarına Yönelik Bir Çalışma: Meslek Mensuplarının Demografik Durumları, Mesleki Sorunları ve Değerlendirilmesi
by Özgür BİYAN

2012 Corporate governance mechanisms and their impact on company performance: A structural equation model analysis
by Mohammad I Azim

2012 Determinants Of Construction For An Information System Supporting Innovation Management
by Sabina Rokita & Adriana Kaszuba-Perz

2012 Implementation Of An Erp Package And Its Effect On The Management Accounting System – Author’S Own Research Into Enterprises In Poland
by Ewelina Zarzycka

2012 Constructing Accounting Uncertainity Estimates Variable
by Nino Serdarevic

2012 Model Of Accounting Engineering In View Of Earnings Management In Poland
by Leszek Michalczyk

2012 The Definition of Goodwill - a Chronological Overview
by Raluca Valeria RATIU & Adriana TIRON TUDOR

2012 Accounting Regulations for Goodwill at a National, European and International Level
by Raluca Valeria RATIU

2012 Pragmatism of the Account Information, under Application of International Financial Reporting Standards
by Gheorghe LEPADATU

2012 Assessment and Recognition of Intellectual Capital - Concrete Implications of the Accounting in the Management of Sustainable Development
by Gheorghe LEPADATU & Marius MICULESCU

2012 International Accounting Standardisation Effects on Business Management during the Global Financial Crisis
by Gyorgy CSEBFALVI

2012 Investors’ Perception Regarding The Role Of The Economic Entity In Regional Development
by Iulia JIANU

2012 The Effects of Application of Lean Concept in Retail
by Radojko LUKIC

2012 Accounting Education in Turkey and Professional Accountant Candidates Expectations from Accounting Education: Uludag University Application
by Yucel, Elif & Sarac, Mehlika & Cabuk, Adem

2012 The relationship between financial and tax accounting in Albania
by Ilda Duhanxhiu & Valbona Kapllani

2012 Modelos contables y comprensión de la crisis financiera
by Dirk J. Bezemer

2012 Social, Economic And Accounting Summary Of The Greek Agricultural Sector 1950-2010: Central Greece Region
by Michail Th. PAPAILIAS

2012 Managerial Accounting And Environmental Performance Of Bakery Companies
by Constanta IACOB & Marian TAICU

2012 Financial Conditions and Transparency of the Czech Professional Football Clubs
by David Procházka

2012 Changes in Accounting Solutions for Transformations of Business Companies and Cooperatives since the Beginning of 2012
by Hana Vomáčková

2012 Strategic Management Accounting Development during Last 30 Years
by Libuše Šoljaková

2012 Different Perspectives on Business Performance and Impact on Performance System Design
by Zbyněk Halíř

2012 Conception of Cash Flow Statement on the Consolidated Basis
by Vladimír Zelenka

2012 Mistakes of Users of Audited Financial Statements
by Libuše Müllerová

2012 Current requirements on professional competences of controllers in the Czech Republic
by Libuše Šoljaková

2012 The Impact of Crisis on Capacity Utilization Information in Company Efficiency Management
by Jana Fibírová & Bohumil Král

2012 Method of Converting Accounting Data for Tax Purposes in Relation to Long-term Tangible Property
by Daniela Kynclová

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
by Jana Hinke & Milan Hrdý

2012 Accounting and Reporting Regulation of Micro-entities
by Marcela Žárová

2012 Deferred Tax Arising from Mergers and Divisions
by Jana Skálová

2012 Provisions according to ČÚS and IAS/IFRS including Empirical Study of Disclosure
by Michal Bobek

2012 Items Reported in Individual Financial Statements Differently in Comparison of Consolidated Financial Statements
by Marie Zelenková

2012 Typology of Concepts of Consolidated Financial Statements
by Vladimír Zelenka

2012 The Development of Accounting Solutions for Transformations of Business Companies and Cooperatives over the Last Twenty Years
by Hana Vomáčková

2012 Equity during Transformations of Businesses and its Accounting Entry
by Jana Skálová

2012 Environmental Accounting – A New Challenge for the Accounting System
by Hajnalka Ván

2012 Accounting – Profession vs. Science
by Zsuzsanna Ilona Kovács & István Deák

2012 International Accounting Standardisation in Hungarian Practice
by Jenõ Beke & Mónika Tiszberger

2012 Independence and Objectivity - A Sine Qua Non Principle in Auditing
by Bogdan Răvaş

2012 “The Net Monetary Statement” and “The Net Non-Monetary Statement” – Assessment Indicators for The Financial Position of The Entity
by Sorin-Constantin Deaconu

2012 The Dualism of The Accounting Activity of The Company. Characteristics of The Managerial Accounting and Implications in The Management of The Company
by Alina-Teodora Ciuhureanu

2012 Actuarial Techniques to Assess The Financial Performance. Insurance Applications
by Mihaela Botea & Marinel Nedeluţ & Corina Ioanăş & Mihaela Gruiescu

2012 Main Coordinates of Accounting Profession Co-Opetitional Model
by Marioara Avram & Greti Daniela Țogoe

2012 Advantages Obtained by The Small Companies by Appealing To Managerial and Financial Consultancy in A Competitive Environment on The Tourism Services Market
by Monica Pătruţescu & Dalia Simion & Claudiu Şerban & Sabin Armăşelu

2012 The Manner Financing Influences The Performance of European Union Health Systems – A Case Study: Romania
by Mariana Man & Bogdan Răvaş

2012 Involvement of Managerial Accounting in Ensuring The Comapny’s Competitiveness on The Market
by Alina-Teodora Ciuhureanu

2012 Accounting Policies and Estimates in Municipalities between Norms and Reality
by Iuliana Cenar

2012 Evolution of Intangible Assets – Case Study Knowledge – Based Companies vs. Organizations Top 100 Issuers After Capitalization
by Nicoleta Rădneanțu

2012 Correlated Analysis of Client-Credit Cost with the One of Supplier - Credit Cost
by Mirela Monea & Melania Elena Miculeac

2012 Analysis and Accounting of Total Cash Flow
by Melania Elena Miculeac

2012 The Finance Perspective of the Health Systems in the E.U. Countries
by Mariana Man & Maria Măcriș

2012 Econometric Study of the Relationship between Dimensions of Corporate Responsibility in the Multinational Companies
by Grosu Maria

2012 Financial Accounting Reports: Their Importance in Managing SMEs
by Baba Camelia Mirela

2012 Fiscal Convention in the Context of Globalization
by Barbu Costel & Niþoi (Barbu) Nicoleta

2012 Merger Strategies of Economic Entities: Fiscal and Accounting Consequences
by Baba Camelia Mirela

2012 Financial Annual Statements – Source of Information for Determining the Company’s Financial Position and Performance
by Avram Veronel & Puican Liliana & Avram Marioara

2012 Human Resources Audit. Is It Significant in Evaluation of Management Performance?
by Susmanschi Georgiana

2012 Informational Systems Characteristics in the Context of Globalization
by Radu Florin

2012 Information Assurance Due to IFRS Adoption
by Ungureanu Mihaela

2012 Accounting Integration in Corporate Governance System – Factor to Attract Investments
by Ungureanu Mihaela

2012 Accounting Risks Impact on Accurate Image
by Tenovici Cristina Otilia & Ducu Corina Maria

2012 Applying IFRS in Romanian Banking System - Limitations and Challenge
by Tofãnicã Ramona-Ionela & Horomnea Emil

2012 Budget – Sustainable Development Tool and Instrument in the Fight of Economic Entities Against Economic Crisis
by Tãnase Gabriela Lidia

2012 Accounting Information in Analisys of Economic Activity and Decision Making System
by ªerban Claudiu & Simion Dalia & Pãtruþescu Monica

2012 Methods and Options for Recognizing and Measuring Liabilities
by ªerban Claudiu & Pãtruþescu Monica & Armãºelu Sabin

2012 Impact of XBRL on Financial Reporting in Romania
by Radu Florin

2012 Accounting Considerations of Companies Distressed. Specific Theory and Practices
by Petrescu (Neacºu) Claudia-Maria

2012 Cost Information – an Objective Necessity in Optimizing Decision Making
by Petre Mihaela – Cosmina & Petroianu Grazia - Oana

2012 An Approach for Convergence Regarding the Fair Value Concept versus Fair Market Value
by Oncioiu Ionica & Nenciu Daniela-Simona

2012 Accounting History – the Mirror of Dynamic Economic and Social Development
by Ni?oi (Barbu) Nicoleta & Barbu Costel

2012 Initial Recognition of Tangible Assets
by Nistor Ion

2012 Creative Accounting between the Risk of Disloyal Information and the Assurance of Fidelity in Information
by Munteanu Petricã

2012 Licit Tax Evasion And Its Implications
by Moisescu Florentina

2012 Budgetary Incomes and Expenses, Expression of the Public Sector's Dimension of the Emerging Economies Inside the European Union Area
by Mardiros Daniela-Neonila

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 Area, A Parallel with the Reality Encountered within the Romanian Area
by Manea Marinela – Daniela

2012 Particularities of Cost Calculation in Services
by Lenghel Radu Dorin

2012 Considerations regarding the Settlement of Inventory Differences
by Lenghel Radu Dorin

2012 The Financial-Accounting Communication and Affiliated Informational Risk
by Istrate Alina-Mariana

2012 The Responsibility for Producing and Validating Financial-Accounting Information
by Istrate Alina-Mariana

2012 Effectiveness of Various Types of Analysis in Investment Decisions on the Stock Market: Fundamental Analysis and Technical Analysis
by Dumitrache Ani & Vãtãºoiu Cristian Ionel

2012 The General Risks Arising from the Faulty Application of the Accounting Principles
by Ducu Corina Maria

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
by Dragu Gabi Georgiana

2012 Premises and Obstacles to International Accounting Convergence
by Dima Florin-Constantin

2012 Actual Dimensions of International, European Union and Romanian Experience in the Use of Satellite Accounts
by Costuleanu Carmen Luiza & Sandu Gabriela & Berheci (Grosu) Maria

2012 Business Benefits, Social Responsibility and Sustainable Development in SME Trough Implementing and Combining ISO 14000 with ISO 26000
by Ionel Bostan & Alin Emanuel Artene

2012 The Performance Analysis
by Trandafir Raluca Andreea & Truicã Luiza Denisa & Spãtariu Elena Cerasela

2012 Impact of Intelligent Modern Technologies in Business
by Adrian Lupaºc & Ioana Lupaºc & Cristina Gabriela Zamfir

2012 Particularities of the Romanian Money Laundering Phenomenon
by Condrea Elena

2012 The Matrix of Romania’s Underground Economy. Working without Legal Documents
by Condrea Elena

2012 A Brief History of the Balanced Scorecard: Tradition and Modernity
by Carmen Mihaela Boteanu & Petrescu Marius

2012 Integrating Sustainability into the Firm Accounting through the Environmental Balance Sheet
by Ungureanu Mihaela

2012 The Role of Social Balance Sheet in a Modern Accountancy
by Ungureanu Mihaela

2012 The Evolution of Non-Performing Credits in Romania
by Tofãnicã Ramona-Ionela

2012 Tax and Accounting Issues in Supply Chain
by Mihaela Stet

2012 Features of Commercial Operating Risk Analysis
by Solomon Daniela Cristina

2012 Intellectual Capital Reporting – Advantages, Disadvantages and Usability’s Related to the Traditional Accounting
by Radu Florin & Gîju George Ciprian & Barbu Costel

2012 News on Accounting and Tax Treatment Related to the Activity of Intracommunitarian Goods Transport
by Pravãþ Ionela-Cristina

2012 Discounting and Lumping – Financing Methods for External Commerce Operations in the Current Context of Worldwide Economic Crisis. Accounting Treatment
by Pravãþ Ionela-Cristina

2012 Fiscal Fraud and the Underground Economy in Romania
by Popescu Luigi & Rãdulescu Magdalena

2012 The Role of Accounting Information in the Decision Making Process
by Petroianu Grazia – Oana

2012 Some Considerations Over the Simplification of Costs Calculation for Small and Medium-Size Entities
by Lenghel Radu Dorin

2012 Some Accountancy Considerations Over the Cession of Claims
by Lenghel Radu Dorin

2012 Professional Judgement and Risk Propensity in Financial Audit
by Iancu Octavian Ionescu

2012 The New Approach of Qualitative Characteristics of Accounting Information in Financial Reporting
by Gãdãu Liana

2012 The Impact Of Great Depression On The American Accounting Practice
by Toman Cristina

2012 Contemporary Approaches Of Company Performance Analysis Based On Relevant Financial Information
by Popa Dorina & Kiss Melinda & Sziki Klara

2012 Quality Of Accounting Information To Optimize The Decisional Process
by Miculescu Corina & Miculescu Marius Nicolae

2012 Some Considerations Over The Internal Control In The Context Of Current Accountancy Regulations
by Lenghel Dorin Radu

2012 Some Apects Regarding The Consolidated Financial Statements
by Hada Teodor & Szora Tamas Atila

2012 Management Accounting In European Social Fund Financed Projects In Romania
by Tatiana Danescu & Dogar Cristian

2012 Changes Caused By Computerization In Accounting Management
by Danciu Radu & Deac Marius

2012 Creative Disclosure: An Experimental Study
by Vladu Alina Beattrice & Cuzdriorean Dan Dacian

2012 Importance And Vulnerability Of True And Fair View In The Romanian Accounting Environment -Case Study
by Vladu Alina Beattrice & Matis Dumitru

2012 Global Financial Crisis – An Accounting Literature Review And Overview
by Toman Cristina

2012 Is Gratuitousness A Reason For Joining An Educational Master Programme In Audit? Survey Evidence Using Statistical Methods
by Span Georgeta Ancuta & Popa Irimie Emil & Mare Codruta & Dragos Cristina

2012 Aspects Of Company Performance Analysis Based On Relevant Financial Information And Nonfinancial Information
by Popa Dorina & Bogdan Victoria & Balaciu Diana &

2012 Value Relevance Of Group Financial Statements Based On Entity Versus Parent Company Theory: Evidence From The Largest Three European Capital Markets
by Muller Victor-Octavian

2012 A Statistical Approach Of Perceptions Of Master Accountancy Graduates Concerning Early Career Experiences
by Mare Codruta & Dragos Cristian & Popa Irimie Emil & Span Georgeta Ancuta

2012 The Impact Of The Business And Organizational Size Of A Company Along With Gri And Csr Adoption On Integrating Sustainability Reporting Practices
by Dragu Ioana-Maria & Tiron-Tudor Adriana

2012 The Relationship Between Accounting And Taxation - The Romanian Accounting Environment
by Cuzdriorean Dan Dacian & Albu Catalin Nicolae & Albu Nadia

2012 Financial Balance And Loans Of The Shareholders To The Company
by Burja Vasile & Rus Luminita

2012 Accounting On The Particularities That Concession Agricultural Units
by BREBAN LUDOVICA & ACHIM MONICA VIOLETA & BORLEA NICOLAE SORIN & BOCHIS LEONICA

2012 Accounting Standard Setting In The International Arena: Update On The Convergence Project
by Bonaci Carmen Giorgiana & Mustata Razvan V. & Matis Dumitru

2012 European Harmonization Of Consolidated Financial Statements Regulations?
by Baltariu Carmen-Alexandra & Cirstea Andreea

2012 Moralities And Ethics. The Paradox Of The Parable Of The Unjust Steward And The Paradox Of Creative Accounting
by Balaciu Diana & Bogdan Victoria

2012 Social Performance Enhances Financial Performance. Benefits From Csr
by gazzola patrizia

2012 How Euro Banknotes in Circulation Affect Intra-Eurosystem Balances
by Lenka Krsnakova & Maria Oberleithner

2012 Euro Cash in Austria, Ten Years On
by Alexandra Koch & Doris Schneeberger

2012 Accounting for Income Taxes: Primer, Extant Research, and Future Directions
by Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A.

2012 Earnings Management, Conservatism, and Earnings Quality
by Ewert, Ralf & Wagenhofer, Alfred

2012 Financial Reporting for Financial Instruments
by Ryan, Stephen G.

2012 Explicit and Implicit Incentives for Multiple Agents
by Glover, Jonathan

2012 Taxation of Multinational Corporations
by Blouin, Jennifer

2012 Green Accounting for Corporate Sustainability
by Bettina Hódi Hernádi

2012 The Current Role of Accounting Information Systems
by Zsuzsanna Tóth

2012 Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities Can Be Harmful
by Ralf Ewert & Rainer Niemann

2012 Economic Benefit Assignment in Environmental Cost Allocation: Toward a Suggestion Model
by Collins C. Ngwakwe

2012 Information Content of Analysts' Stock Ratings and Earnings Forecasts in the Presence of Management Earnings Forecasts
by Koji Ota

2012 Bank-Firm Relationships and Security Analyst Activities: Evidence from Japan
by Kentaro Koga & Satomi Uchino

2012 Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?
by Masaki Kusano

2012 The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan
by Noriyuki Tsunogaya & Parmod Chand

2012 What Do Smoothed Earnings Tell Us about the Future?
by Yusuke Takasu & Makoto Nakano

2012 The Assets Accounting – Support of the Lending Process Analysis
by Gheorghe V. Lepadatu

2012 Green Accounting from a Budget Perspective
by Adriana-Mihaela Gornea & Radu-Daniel Loghin

2012 The Importance of Financial Accounting Information in the Internal Audit
by Ion Croitoru & George Calota

2012 The Role of Internal Audit in the Corporate Governance Process
by Raluca Oana Ivan

2012 Management Aspects of Budgeting Costs in the Modern Enterprises
by Mihaela Daniela Vladu

2012 Theoretical Considerations On The Influence Of Ethical Principles On Audit Quality, Between Objectivity And Responsibility Of The Accounting Profession
by Ana-Maria Pascu

2012 Models And Practices Of Corporate Governance Worldwide
by Mihaela Ungureanu

2012 Integration Of Green Accounting Into Romanian Accounting System
by Mihaela Ungureanu

2012 The Employee Stock Ownership Program Phenomena: Evidence From Indonesia
by I Putu Sugiartha Sanjaya

2012 Problems Of Maintaining Adequate Accounting Records For A Non-Profit Organization In Sub-Saharan Africa
by John R. Ledgerwood & Stephen N. Morgan

2012 An Empirical Study Of The Relationship Between Corporate Social Responsibility Disclosure And Organizational Performance: Evidence From Libya
by Nagib Salem Bayoud & Marie Kavanagh & Geoff Slaughter

2012 Asset Growth And Firm Performance Evidence From Greece
by Anastasia Maggina & Angelos Tsaklanganos

2012 Do Investors Use Customer Metrics To Value High Growth Service Firms?
by Neeraj J. Gupta & Joseph Golec

2012 Corporate Social Responsibility Disclosure: Evidence From Libyan Managers
by Nagib Salem Bayoud & Marie Kavanagh

2012 Effect Of Auditor’S Judgment And Specialization On Their Differential Opinion Between Semiannual And Annual Financial Reports
by Hsiang-Tsai Chiang & Shu-Lin Lin

2012 Accountant And User Perceptions Of Fair Value Accounting: Evidence From Fiji
by Rajni Devi & Joycelyn Devi & Rashika Kumar & Charlotte Taylor

2012 Hedging, Hedge Accounting And Speculation: Evidence From Canadian Oil And Gas Companies
by Rikard Smistad & Igor Pustylnick

2012 Partnering With Practice For Accounting Education: Evidence From The Pacific
by Shiro Shivani Devi & Rashika Saroshma Kumar & Sherlin Krishna Raju

2012 An Algorithm For The Detection Of Revenue And Retained Earnings Manipulation
by Igor Pustylnick

2012 Comprehensive Income Disclosures: Evidence From Italy
by Olga Ferraro,

2012 Factors Associated With Firm Performance: Empirical Evidence From The Kingdom Of Saudi Arabia
by Abdullah Mohammed Alzharani & Ayoib Che-Ahmad & Khaled Salmen Aljaaidi

2012 The Impact Of Ifrs For Smes On The Accounting Profession: Evidence From Fiji
by Fazeena Fazneen Hussain & Priyashni Vandana Chand & Prena Rani

2012 Value Relevance Of Book And Tax Income: A Macroeconomic Conditions Perspective
by Mingjun Zhou

2012 A Test Of The Ohlson Model On The Italian Stock Exchange
by Antonella Silvestri & Stefania Veltri

2012 An Empirical Analysis Of Market Reaction To Corporate Accounting Malfeasance
by Liz Washington Arnold & Peter Harris

2012 Are Buybacks Increasing Eps?
by Margaret (Peg) Horan

2012 Finding The Outer Limits Of Irs Accounting Discretion: The Kollman Case
by Deborah K. Jones & Albert D. Spalding, Jr.

2012 Organization of Small Business Accounting
by Oksana Makarova

2012 Influence of Land Lease Contract Registration on Agricultural Company Accounting and Taxation
by Ella Sysak & Volodymyr Slobodian

2012 Role of Institutional Theory in Management Accounting Methodological Basis Formation
by Iryna Sadovska

2012 Methodological Provisions for Analysis of Business Intangible Assets Use
by Olesya Romanenko

2012 Methods of Cost Accounting and Production Costs Calculation: Merits and Demerits
by Alla Pohosova & Olena Yarmolyuk

2012 Physiocratic Aspects of Accountancy Profession Development in Agricultural Sector
by Volodymyr Metelytsia

2012 IFRS Adoption and Financial Reporting Quality: Taiwan Experience
by Ching-Chieh Lin & Chi-Yun Hua & Wen-Hsiang Lin & Wen-Chih Lee

2012 Make-or-Buy Decisions: What Choice for an Accounting Services in a Developing Country?
by Serge Valant Gandja & Christophe Estay

2012 Written Ethical Code of Conduct for Accountants in Turkey and Criticisms of These Codes
by Evren Ayranci

2012 The Actuarial Accounting in the Modern Financial-Accounting Management with Applications to the Entities
by Gheorghe V. Lepadatu

2012 Agricultural Activities – TAS 41: Turkey Example
by Haluk Duman & Rabia Ozpeynirci & M. Yilmaz Icerli

2012 Factors Affecting the Value Relevance of Accounting Information
by Mahmoud Dehghan Nayeri & Ali Faal Ghayoumi & Mohammad Ali Bidari

2012 The Impact of Management Information System on the Overall Performance and Efficiency of the Workforce of the Accountant General (Peshawar). A Research Base Study
by Muhammad Hashim & Asfandyar Yousaf & Muhammad Jehangir & Samiullah Khan & Noor-ul-Hadi

2012 New International Standards a Solution to Promote Green Innovation in SMEs
by Aura Emanuela Domil & Alin Emanuel Artene

2012 Working Capital Management, Liquidity and Corporate Profitability Among Quoted Firms in Nigeria Evidence from the Productive Sector
by Sebastian Ofumbia Uremadu & Ben-Caleb Egbide & Patrick E. Enyi

2012 The Economic Global Crisis, the Financial Reporting and the Corporate Governance
by Gheorghe V. Lepadatu

2012 The New Accounting and the IFRS Requests. The Payment Based on Shares (IFRS 2) – Request of the Knowledge Economy
by Gheorghe V. Lepadatu

2012 The Value Added of Public Private Partnership. General Overview
by Hussien Ahmad Al-Tarawneh

2012 The Evolution Of Managerial Accounting
by Delia MANEA

2012 Benefits Of Indirect Costs Allocation With Cost Drivers
by Delia MANEA & Mircea BARBU

2012 Demanda de información sobre capital intelectual en las Universidades públicas españolas
by Ramírez Córcoles, Yolanda & Santos Peñalver, Jesús F & Tejada Ponce, Ángel

2012 Value Relevance of Book Value & Earnings Under the Local GAAP and IFRS: Evidence from Turkey
by Gulhan SUADIYE

2012 Impacto de las IFRS en los reportes financieros de empresas listadas en la Bolsa Mexicana de Valores
by Noemí Vásquez Quevedo

2012 Terrorist attacks and company financial numbers: Evidence on earnings management and value relevance from Madrid, London and Istanbul
by Iatridis, George

2012 Internal corporate governance, CEO turnover, and earnings management
by Hazarika, Sonali & Karpoff, Jonathan M. & Nahata, Rajarishi

2012 Reputation penalties for poor monitoring of executive pay: Evidence from option backdating
by Ertimur, Yonca & Ferri, Fabrizio & Maber, David A.

2012 Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany
by Bornemann, Sven & Kick, Thomas & Memmel, Christoph & Pfingsten, Andreas

2012 Earnings management and auditor specialization in the post-sox era: An examination of the banking industry
by DeBoskey, David Gregory & Jiang, Wei

2012 Accruals quality and analyst coverage
by Lobo, Gerald J. & Song, Minsup & Stanford, Mary

2012 Analyst following, staggered boards, and managerial entrenchment
by Jiraporn, Pornsit & Chintrakarn, Pandej & Kim, Young S.

2012 Financial reporting opacity and informed trading by international institutional investors
by Maffett, Mark

2012 The effects of firm-initiated clawback provisions on earnings quality and auditor behavior
by Chan, Lilian H. & Chen, Kevin C.W. & Chen, Tai-Yuan & Yu, Yangxin

2012 Financial reporting frequency, information asymmetry, and the cost of equity
by Fu, Renhui & Kraft, Arthur & Zhang, Huai

2012 Earnings announcements and attention constraints: The role of market design
by Chakrabarty, Bidisha & Moulton, Pamela C.

2012 Managerial reporting, overoptimism, and litigation risk
by Laux, Volker & Stocken, Phillip C.

2012 Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance
by Masulis, Ronald W. & Wang, Cong & Xie, Fei

2012 The implied cost of capital: A new approach
by Hou, Kewei & van Dijk, Mathijs A. & Zhang, Yinglei

2012 Earnings restatements and differential timeliness of accounting conservatism
by Ettredge, Michael & Huang, Ying & Zhang, Weining

2012 Institutional ownership and conservatism
by Ramalingegowda, Santhosh & Yu, Yong

2012 The effect of enforcement on timely loss recognition: Evidence from insider trading laws
by Jayaraman, Sudarshan

2012 Do financial analysts' long-term growth forecasts matter? Evidence from stock recommendations and career outcomes
by Jung, Boochun & Shane, Philip B. & Sunny Yang, Yanhua

2012 Research in accounting for income taxes
by Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A.

2012 The incentives for tax planning
by Armstrong, Christopher S. & Blouin, Jennifer L. & Larcker, David F.

2012 The factors affecting illegal insider trading in firms with violations of GAAP
by Thevenot, Maya

2012 SEC enforcement: Does forthright disclosure and cooperation really matter?
by Files, Rebecca

2012 The information content of annual earnings announcements and mandatory adoption of IFRS
by Landsman, Wayne R. & Maydew, Edward L. & Thornock, Jacob R.

2012 Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows
by Badertscher, Brad A. & Collins, Daniel W. & Lys, Thomas Z.

2012 Executive overconfidence and the slippery slope to financial misreporting
by Schrand, Catherine M. & Zechman, Sarah L.C.

2012 Measuring securities litigation risk
by Kim, Irene & Skinner, Douglas J.

2012 Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences?
by Kim, Yongtae & Li, Haidan & Li, Siqi

2012 Does Regulation FD work? Evidence from analysts' reliance on public disclosure
by Kross, William J. & Suk, Inho

2012 A new measure of earnings forecast uncertainty
by Sheng, Xuguang & Thevenot, Maya

2012 Corporate governance and the information environment: Evidence from state antitakeover laws
by Armstrong, Christopher S. & Balakrishnan, Karthik & Cohen, Daniel

2012 Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis
by Ball, Ray & Jayaraman, Sudarshan & Shivakumar, Lakshmanan

2012 Corporate suppliers and customers and accounting conservatism
by Hui, Kai Wai & Klasa, Sandy & Yeung, P. Eric

2012 Earnings dispersion and aggregate stock returns
by Jorgensen, Bjorn & Li, Jing & Sadka, Gil

2012 The options market response to accounting earnings announcements
by Truong, Cameron & Corrado, Charles & Chen, Yangyang

2012 Value relevance of earnings, book value and dividends in an emerging capital market: Kuwait evidence
by Al-Hares, Osama M. & AbuGhazaleh, Naser M. & Haddad, Ayman E.

2012 Loan loss provisioning and income smoothing in US banks pre and post the financial crisis
by El Sood, Heba Abou

2012 Mandatory IFRS adoption and its impact on analysts' forecasts
by Jiao, Tao & Koning, Miriam & Mertens, Gerard & Roosenboom, Peter

2012 Audit quality in common-law and code-law emerging markets: Evidence on earnings conservatism, agency costs and cost of equity
by Iatridis, George Emmanuel

2012 Analyzing long-term average adjustment of financial ratios with spatial interactions
by Mate-Sanchez, Mariluz & López Hernández, Fernando A. & Lacambra, Jesus Mur

2012 Using PDA consistency checks to increase the precision of profits and sales measurement in panels
by Fafchamps, Marcel & McKenzie, David & Quinn, Simon & Woodruff, Christopher

2012 Performance choice, executive bonuses and corporate leverage
by Duru, Augustine & Iyengar, Raghavan J. & Zampelli, Ernest M.

2012 The effect of quarterly earnings guidance on share values in corporate acquisitions
by Koch, Adam S. & Lefanowicz, Craig E. & Robinson, John R.

2012 Internal governance, legal institutions and bank loan contracting around the world
by Ge, Wenxia & Kim, Jeong-Bon & Song, Byron Y.

2012 The effects of venture capital syndicate diversity on earnings management and performance of IPOs in the US and UK: An institutional perspective
by Chahine, Salim & Arthurs, Jonathan D. & Filatotchev, Igor & Hoskisson, Robert E.

2012 International Corporate Tax Avoidance Practices: Evidence from Australian Firms
by Taylor, Grantley & Richardson, Grant

2012 What Drives Quality of Firm Risk Disclosure?
by Miihkinen, Antti

2012 Firm incentives, institutional complexity and the quality of “harmonized” accounting numbers
by Isidro, Helena & Raonic, Ivana

2012 Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China
by Tang, Tanya Y.H. & Firth, Michael

2012 Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers
by Ratnatunga, Janek & Tse, Michael S.C. & Balachandran, Kashi R.

2012 Top management turnover, firm performance and government control: Evidence from China's listed state-owned enterprises
by Hu, Fang & Leung, Sidney C.M.

2012 Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?
by Hsu, Audrey Wen-hsin & Duh, Rong-Ruey & Cheng, Kang

2012 Are Multinational Corporate Tax Rules as Important as Tax Rates?
by Lee, Namryoung & Swenson, Charles

2012 Board of Directors, Audit Committee Characteristics and Performance of Saudi Arabia Listed Companies
by Yahya Ali Al-Matari & Abdullah Kaid Al-Swidi & Faudziah Hanim Bt Fadzil & Ebrahim Mohammed Al-Matari

2012 Assessing the Predictive Power of Customer Satisfaction for Financial and Market Performances: Price-to-Earnings Ratio is a Better Predictor Overall
by Pierre Rostan & Alexandra Rostan

2012 Earnings Management, Audit Quality and Legal Environment: An International Comparison
by Mehmet Ünsal Memis & Emin Hüseyin Cetenak

2012 A Study on Accounting Standards with Regards to Financial Instruments
by Diana COZMA IGHIAN

2012 The Assessment of Hedge Effectiveness
by Cristina BUNEA-BONTAS

2012 Modelos causales de indicadores en la información corporativa sobre sostenibilidad
by José Juan Déniz Mayor & María Concepción Verona Martel

2012 Apuntes de economía ortodoxa a la regulación contable, elementos para la comprensión y critica de las normas contables
by Jorge Alexander Rodríguez Otálora

2012 El potencial de los estudios retóricos en la investigación contable
by Fabián Leonardo Quinche Martín

2012 Estudio de los gastos de I+D: un análisis empírico en el sector del automóvil
by Teresa Duarte Atoche & José Ángel Pérez López & José Antonio Camúñez Ruiz

2012 Investisseurs à long terme, régulation financière et croissance soutenable
by Michel Aglietta & Sandra Rigot

2012 Pourquoi des politiques d'incitation à l'investissement de long terme ?
by Didier Janci

2012 Normes comptables et création de valeur
by Philippe Danjou

2012 Theoretical And Practical Considerations Regarding The Cost Calculation Using Direct Costing
by Cristina Aurora BUNEA-BONTAS

2012 Legal Considerations Regarding The Introduction And Implement Of The Proposed `Financial Transaction Tax` On Pension Funds. Impact On Transaction Costs
by BADOI Mariana & BRINZA Diana

2012 The Financial And Structural Capabilities Of Key Infrastructure Sectors In Serbia
by Dejan Malinić & Vlade Milićević

2012 Investor Relations On The Internet: Analysis Of Companies On The Serbian Stock Market
by Bojan Đorđević & Mira Đorđević & Dragiša Stanujkić

2012 Taxation, Internationalization And Fiscal Harmonization
by Ioan Pop

2012 The Particular Case Of Smes Regarding Financial Reporting And Accounting For Investment Property
by CARMEN GIORGIANA BONACI & ALIN IONEL IENCIU & RAZVAN V. MUSTATA & DUMITRU MATIS

2012 Problems in Defining the Essence and Scope of Financial Accounting
by Fanya Filipova

2012 Profitability, Growth, and Different Flow Ratio Concepts: Implications for Failing Firms
by Erkki K. Laitinen

2012 E-invoicing and new processes and services in the Italian banking industry
by Liliana Fratini Passi

2012 E-invoicing, new trends in Italy and worldwide
by Liliana Fratini Passi

2012 A Situation Analysis Related To Ethics Education In Accordance With International Accounting Education Standards Board’S Regulations
by Sezen Cubukcu

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
by Gholamreza ZANDI & Alireza SHAHABI

2012 Intangible Assets: Are These Resources Sufficiently Visible and Properly Controlled?
by Adriana - Sofia DUMITRESCU

2012 Fair Value Measurements and Earnings Forecasts Accuracy: Evidence for Romanian Listed Companies
by Mihaela IONASCU

2012 Dividend Policy and Firm Performance: A Study of Listed Firms in Nigeria
by Uwalomwa UWUIGBE & Jimoh JAFARU & Anijesushola AJAYI

2012 The Adequacy of Accounting Mandatory Disclosure under the Global Financial Crisis. A Field Study in Jordan
by Ali. A. AL. ZOUBI & Naser. Y. AL. ZOUBI

2012 The Told and Retold Story of Romanian Accounting
by Iulia JIANU & Ionel JIANU

2012 Auditor Engagement Decision: An Exploratory Study in the Tunisian Context
by Insaf OUERTANI & Salma DAMAK AYADI

2012 Determinants of the Extent of Voluntary Disclosure in the Annual Reports of the Tunisian Firms
by Raida CHAKROUN & Hamadi MATOUSSI

2012 An Investigation on Possible Links between Risk Management, Performance Measurement and Reward Schemes
by Selena AURELI & Federica SALVATORI

2012 Comments on “The Relationship between Environmental Reporting and Corporate Governance Characteristics of Romanian Listed Entities”
by Gheorghita DIACONU

2012 The Relationship between Environmental Reporting and Corporate Governance Characteristics of Romanian Listed Entities
by Ionel-Alin IENCIU

2012 Comments on “Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets”
by Clemente KISS

2012 Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets
by Costel ISTRATE

2012 Comments on “Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices”
by Tal LAHAV

2012 Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices
by Diana Elisabeta BALACIU & Victoria BOGDAN & Ioana Teodora MESTER & Dana GHERAI

2012 Comments on “Perceptions of Preparers from Romanian Banks Regarding IFRS Application”
by Andrei DOCHIA

2012 Perceptions of Preparers from Romanian Banks Regarding IFRS Application
by Madalina GIRBINA & Mihaela MINU & Stefan BUNEA & Marian SACARIN

2012 Comments on “The Use of Accounting Information by Financial Analysts in Emergent Markets: The Case of Romania”
by Razvan NAN

2012 The Use of Accounting Information by Financial Analysts in Emergent Markets: The Case of Romania
by Mihaela IONASCU & Ion IONASCU

2012 Bridging the Gap between Accounting Academic Research and Practice: Some Conjectures from Romania
by Catalin Nicolae ALBU & Serban TOADER

2012 A Profile of JAMIS Publications between 2006 and 2012. Reflections on the Journey towards Internationalization
by Nadia ALBU & Camelia Iuliana LUNGU

2012 Social Networking as an Alternative Environment for Education
by Andrei STANCIU & Florin MIHAI & Ofelia ALECA

2012 Assessment of the IT Governance Perception within the Romanian Business Environment
by Pavel NASTASE & Simona Felicia UNCHIASU

2012 Financial Characteristics of High Performance Companies in Turkey: A Comparative Analysis of Stable Economy in the Financial Crisis Era
by Ahmet TUREL & Asli TUREL & Belverd E. NEEDLES, Jr.

2012 Romanian Professional Accountants’ Perception on the Differential Financial Reporting for Small and Medium-Sized Enterprises
by Stefan BUNEA & Marian SACARIN & Mihaela MINU

2012 Corporate Governance, Internal Audit and Environmental Audit - The Performance Tools in Romanian Companies
by Maria RADU

2012 Evolution And Performance Analysis For Wine Entities In Romania
by Dan Topor & Sorinel Capusneanu & Alina Putan

2012 Retrospective Of Financial Reporting On Capital Market
by Diana Muresan

2012 It&C Applications In Cabinets Of Accounting Expertise: Theoretical And Empirical Exploration
by Florin Mihai & Bogdan Stefan Ionescu & Iuliana Mariana Ionescu & Laura Tudoran

2012 Call For Professional Judgment Policy And Accounting Estimates Changes Within Public Institutions
by Iuliana Cenar

2012 New Dimensions Of Performance Measurement
by Sorinel Capusneanu & Cristian-Marian Barbu & Hassan Danial Aslam

2012 Small Business Development During The Crisis
by Sorin Briciu & Constantin Groza & Alina Putan

2012 The Principle Of Business Continuity In Terms Of Financial Audit
by Tamas Attila Szora & Joldos (Udrea) Ana-Maria & Dobra Iulian & Turta Irina

2012 Corporate Governance And The Financial Reporting Process
by Dumitru Matis & Sorana Mihaela Manoiu & Carmen Giorgiana Bonaci

2012 Harmonization Of Goodwill Reporting Practice In The Consolidated Financial Statements Of Romanian Groups
by Carmen-Alexandra Baltariu & Andreea Cirstea

2012 True And Fair View And Creative Accounting Conceptual Delimitations Based On Papineau`S Tree Methodology
by Alina Beattrice Vladu & Dumitru Matis & Oriol Amat Salas

2012 The Value Relevance Of Earnings In A Transition Economy: Evidence From Romanian Stock Market
by Lavinia Minodora Takacs

2012 Cognitive Meanings Of Management Control In Estimating The Degree For Achieving The Strategy
by Alina Putan & Dan Ioan Topor & Maria Gheorghian

2012 Creative Disclosure - Feature Of Creative Accounting
by Dumitru Matis & Alina Beattrice Vladu & Dan Dacian Cuzdriorean

2012 Creative Accounting, An Expression Of The Disconnection Between Accounting And Taxation
by Adrian Grosanu & Paula Ramona Rachisan & Sorin Romulus Berinde

2012 The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation
by Dan Dacian Cuzdriorean & Dumitru Matis

2012 Coordinates Of Short-Term Benefits Granted To Academics
by Iuliana Cenar

2012 National And International Perspectives On The Quality Of Accounting Information38
by Assist. Alina Rusu

2012 Advanced Costing Methods And Their Utility In Organizing Management Accounting
by Letiția Maria Rof

2012 Tangible Assets Revaluation And The Fair View
by Partenie Dumbravă & Márton Albert & Csősz Csongor

2012 Quantitative Research On Real Possibilities Of (Re)Development Of Tourism In The Resort Malnaş Băi
by Erika Kulcsár

2012 Introduction Of The Euro
by Stănculescu Mimi-Florina

2012 Accounting Treatments Regarding Costs And Income Of Non-Patrimonial Entities
by Sorin-Constantin Deaconu

2012 Considerations concerning the influence of foreign trade activities on getting financial and accounting information
by Magdalena MIHAI & Cristian DRAGAN & Valeriu BRABETE & Adriana IOTA

2012 The Accountant And Fiscal Point Of Viev Concerning Some Of The Tva Paying Persons Obligations
by Maria Sandu

2012 Management And Analysis Of Financial Added Value Based On Economic Principles
by Melania Elena Miculeac

2012 The Protection And The Access To The Financial Information From The Perspective Of The Financial Control
by Marioara Avram & Serju Dumitrescu & Alexandru Avram

2012 Estimation Of The Capitalization Rate In Real Estate Property Analysis And Appraisal
by Ion Anghel & Raluca Florentina Cretu

2012 Information On The Cost And Managerial Decisions In The Companies In The Baking Industry
by Marian Taicu

2012 Improving The Learning Methodology For The Higher Accounting Education In Romania
by Iuliana Mariana IONESCU & Bogdan Stefan IONESCU & Florin MIHAI

2012 Professional Accountants’ Ethics In The Context Of Corporate Governance
by Marioara Avram & Greti Daniela Togoe

2012 Considerations On The Organization Of The Management Accounting System In Bakery Companies
by Marian Taicu

2012 Conceptual And Legal Framework For The Organization Of Management Accounting And Cost Calculation In Industry Of Manufacturing Dairy Products
by Cristiana Bogdanoiu

2012 Providing Quality – A Key To Success
by Oana Staiculescu & Angel-Cristian Staiculescu

2012 Case Study Cost Calculation In The Medical Dental Services Area
by Constantin Camelia & Marian Gaman

2012 Creative Accounting From True And Fair View To Fiscal Fraud
by Mihaela Popa

2012 Calculation Methods Used In The Dairy Industry
by Cristiana Bogdanoiu

2012 Accounting Policies And Options Regarding Tangible Assets' Evaluations
by Mihaela Popa

2012 Considerations On The Pay System And Social Security In Spain
by Mihaela – Andreea Nastasie

2012 Annual Financial Statements - Instrument Used In The Management Of Economic Entities
by Liliana Puican & Greti Daniela Togoe

2012 Preparing The Implementation Of The Abc System In The Tourismunits
by Bogdan Ravas

2012 Evaluation Of The Real Estate Properties - Novelties Within The Cost Approach Method Of Assets
by Raluca Florentina Cretu & Ion Anghel

2012 Aspects Of The International Financial Reporting Standards And The Ias Governing In Global Context
by Niculina Rosu-Hamzescu

2012 The Advantages Of Treating Indirect Costs By The Abc Method Also In The Tourism Units
by Bogdan Ravas

2012 An Operational Model To Analyze The Evolution Of Wage Bill For Smes In Romania
by Anca Antoaneta Varzaru

2012 Considerations Upon Sampling In The Field Of Financial Audit
by Veronel Avram & Mihaela Dutescu

2012 The Costs And The Management Of The Firm
by Ion Ionescu

2012 Aspects Of The International Financial Reporting Standards And The Ias Governing In Global Context
by Niculina Rosu-Hamzescu

2012 Evolution In Time Of An Economic Entity’S Performance
by Andra Cornean & Ioana Bufan

2012 The Evolution of the Accounting Practices During the Recent Economic Crisis: Empirical Survey Regarding the Earnings Management
by Cătălina Gorgan & Vasile Gorgan & Valentin Florentin Dumitru & Ileana Cosmina Pitulice

2012(XXII) An Overview On The Adoption And Implementation Of Activity - Based Costing In Practice
by Ildikó Réka CARDOS & Stefan PETE & Vasile Daniel CARDOS

2011 Stable Shareholdings, the Decision Horizon Problem, and Patterns of Earnings Management
by Akinobu Shuto & Takuya Iwasaki

2011 The international politics of IFRS harmonization
by Karthik Ramanna

2011 How to Ensure Consistency between Discount Rates and Cash Flows?
by Sergei Vasilievich CHEREMUSHKIN

2011 Contingent Consideration ? The New Valuation Challenge under IFRS 3 (rev. 2008)
by Lars F. WIECHEN

2011 The Mixed Accounting Model under IAS 39: Current Impact on Bank Balance Sheets and Future Developments
by Bischof, Jannis & Ebert, Michael

2011 Factors Associated with Student Performance in Financial Accounting Course
by Ali Uyar & Ali Haydar Gungormus

2011 Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias
by Müller, Hans Christian

2011 Regelwerke der IT-Compliance - Klassifikation und Übersicht. Teil 1: Rechtliche Regelwerke
by Klotz, Michael

2011 Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias
by Müller, Hans Christian

2011 Disclosure, transparency, and market discipline
by Freixas, Xavier & Laux, Christian

2011 Extended dividend, cash flow and residual income valuation models: Accounting for deviations from ideal conditions
by Heinrichs, Nicolas & Hess, Dieter & Homburg, Carsten & Lorenz, Michael & Sievers, Soenke

2011 Il livello di disclosure volontaria del modello di business all'interno del prospetto informativo di quotazione
by Carlo Bagnoli & Giulia Redigolo

2011 Banks Net Interest Margin in the 2000s: A Macro-Accounting International Perspective
by Germán López-Espinosa & Antonio Moreno & Fernando Pérez de Gracia

2011 Data games: Sharing public goods with exclusion
by Pierre Dehez & Daniela Tellone

2011 Performance Measurement Systems in Theatres: The Case of the Municipal Theatre of Ferrara
by Francesco Badia & Elena Borin

2011 Management Control Systems and the National Culture
by Mouhcine Tallaki & Enrico Bracci

2011 Management Accounting for Service: A Research Agenda
by Lino Cinquini & Andrea Tenucci

2011 Sistema De Normalização Contabilística - (Snc)
by Martins, Carlos & Sá e Silva, Eduardo

2011 Business Valuation: Modelling Forecasting Hurdle Rate
by Nangia, Vinay Kumar & Agrawal, Rajat & Reddy, K. Srinivasa

2011 Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices
by Konchitchki, Yaniv

2011 Environmental accounting and the roles of economics
by Mohajan, Haradhan & Deb, Suman & Rozario, Steve

2011 Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë
by Govori, Fadil

2011 The Arm's Length Principle and Tacit Collusion
by Choe, Chongwoo & Matsushima, Noriaki

2011 The role of management accounting in providing Information for making decision within an entity
by Topor, Dan Ioan & Puţan, Alina & Căpuşneanu, Sorinel/I

2011 General implementation stages of the ABC method in the Small and Medium-Sized Enterprises
by Căpuşneanu, Sorinel/I & Topor, Dan & Rof, Letiţia Maria

2011 Determinants of current ratios: a study with reference to companies listed in Bombay stock exchange
by Krishnankutty, Raveesh & Chakraborty, K. S.

2011 Multi entry framework for financial and risk reporting
by Staszkiewicz, Piotr W.

2011 Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes
by Căpuşneanu, Sorinel/I & Barbu, Cristian Marian

2011 The results account of the ABC method. The main source of underlining the performances of an entity
by Briciu, Sorin & Căpuşneanu, Sorinel/I

2011 Loan loss provisioning in the commercial banking system of Barbados: practices and determinants
by Craigwell, Roland C & Elliott, Wayne A

2011 The importance of activity-based costing method (ABC) In Romania's business environment changes
by Căpuşneanu, Sorinel/I & Cokins, Gary & Barbu, Cristian Marian

2011 Auditors and the supervision of retail finance: evidence from two small-sized building societies, 1976-1978
by Batiz-Lazo, Bernardo & Noguchi, Masayoshi

2011 Role of management control in small and medium enterprises performance assurance
by Criveanu, Maria & Iacob, Constanta

2011 Cultural contingency on the antecedents of the complexity of management accounting systems: Evidence from a meta-analysis of individual data
by Ben Hamadi, Z. & Bonache, A.B. & Chapellier, Ph. & Mohammed, A.

2011 Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation
by Eriotis, Nikolaos & Stamatiadis, Filippos & Vasiliou, Dimitrios

2011 The Liquidation - based on Evaluation and Accounting Information
by Goagara, Daniel & Giurca Vasilescu, Laura

2011 Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework
by Stamatiadis, Filippos & Eriotis, Nikolaos

2011 Improving the system of internal control through regulation: cases of small-sized building societies, circa 1960
by Batiz-Lazo, Bernardo & Noguchi, Masayoshi

2011 The disciplinary power of accounting-based regulation: the case of building societies, circa 1960
by Batiz-Lazo, Bernardo & Noguchi, Masayoshi

2011 Die Ertragslage öffentlicher Unternehmen in Deutschland: Statistische Analyse amtlicher Mikrodaten der Jahresabschlüsse
by Irina Dietrich

2011 Die Finanzlage öffentlicher Unternehmen in Deutschland: Statistische Analyse amtlicher Mikrodaten der Jahresabschlüsse
by Irina Dietrich & Hans Gerhard Strohey

2011 The financial reporting quality effect on European firm performance
by Cláudia Maria Ferreira Pereira Lopes & António Cerqueira & Elísio Brandão

2011 Is there an accruals or a cash flow anomaly in UK stock returns?
by Nuno Soares & Andrew W. Stark

2011 A Theory of Income Smoothing When Insiders Know More Than Outsiders
by Viral V. Acharya & Bart M. Lambrecht

2011 Cross-Country Comparisons of Corporate Income Taxes
by Kevin S. Markle & Douglas A. Shackelford

2011 Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement
by Hans B. Christensen & Luzi Hail & Christian Leuz

2011 Ex ante bargaining and ex post enforcement in trade credit supply: theory and evidence from China
by Watanabe, Mariko & Yanagawa, Noriyuki

2011 Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms
by Sebastian Brauer & Carl-Friedrich Leuschner & Frank Westermann

2011 Accounting for Customers: the impact of contextual factors and implications for management decision-making
by Lisa McManus

2011 The Value of Accounting
by Peek, E.

2011 L’articulation des indicateurs environnementaux entre contrôle diagnostic et contrôle interactif. Le cas d’une entreprise française de vins et spiritueux
by Angèle Renaud

2011 Endogenous Information Flows and the Clustering of Announcements
by Acharya, Viral V & DeMarzo, Peter & Kremer, Ilan

2011 Valor De Los Ahorros En Impuestos Por Deuda En Colombia: Un Estudio Empírico
by Rafael Yesid Salas Perez & Juan David Gutierrez & Ignacio Velez Pareja

2011 Optimal Capital Structure for Finite Cash Flows
by Ignacio Vélez Pareja & Felipe Mejia-Pelaez & James W. Kolari

2011 Break-Even Analysis and Operating Leverage (Análisis De Punto De Equilibrio Y Apalancamiento Operativo - in Spanish)
by Ignacio Vélez & Ricardo Dávila

2011 Relationships with Shareholders and Creditors Financial Leverage (Relaciones con Accionistas y Acreedores. Apalancamiento Financiero) (Spanish)
by Ignacio Vélez & Ricardo Dávila

2011 Introduction to Financial Management (Introducción a la Gerencia Financiera) (Spanish)
by Ignacio Vélez & Ricardo Dávila

2011 Working Capital Management and Financial Planning (Administración del Capital de Trabajo y Planeación Financiera) (Spanish)
by Ignacio Vélez & Ricardo Dávila

2011 Herramientas de Proyecciones y Proyecciones de los Estados Financieros
by Ignacio Vélez & Ricardo Dávila

2011 Analytical Solution for Optimal Capital Structure in Perpetuities
by Joseph Tham & Ignacio Velez Pareja & James Kolari

2011 Are analysts misleading investors? The case of goingconcern opinions
by Ruben M.T. Peixinho & Richard J. Taffler

2011 Do analysts know but not say? The case of goingconcern opinions
by Rúben Peixinho & Richard Taffler

2011 Asymmetric Taxation and Performance-Based Incentive Contracts
by Rainer Niemann

2011 Do dynamic provisions reduce income smoothing using loan Loss provisions?
by Daniel Pérez & Vicente Salas-Fumás & Jesús Saurina

2011 A aplicabilidade dos princípios do sistema de custeio por actividades numa Instituição de Ensino Superior
by Carlos Manuel Ferreira Lima

2011 Valorisation et reporting du goodwill : enjeux théoriques et empiriques
by Paugam, Luc

2011 Optimization Of Fiscal Costs €“ The Subtle Line Between Legal And Illegal
by Mihaela POPA

2011 Costs Management €“ Impact In Decision Making
by Mădălina MIHĂILĂ

2011 Bases For Managerial Accounting And Cost Calculation
by Cristiana BOGDÄ‚NOIU

2011 Government accounting in Colombia: Analysis of accounting practices at local health funds
by Esteban Segundo Martínez Salinas

2011 The influence of size on cost behaviour associated with tactical and operational flexibility
by Josep Mª Argilés Bosch & Josep García Blandón

2011 Accounting Policies And Financial Analysis Interdependences - Empirical Evidence
by Nino Serdarevic

2011 Amortisation Versus Impairment of Goodwill and Accounting Quality
by Paul Van Hulzen & Laura Alfonso & Georgios Georgakopoulos & Ioannis Sotiropoulos

2011 The perceptions of managers of Greek firms regarding the Costs and Benefits ensuing from the adoption of International Financial Reporting Standards in Greece
by Vasilios-Christos Naoum & Nicos Sykianakis & Christos Tzovas

2011 Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business
by Theofanis Karagiorgos & George Drogalas & Nikolaos Giovanis

2011 Electronic Payments And Maintenance Of Information Systems
by Husnija Bibuljica

2011 The Annual Financial Statements – Source Of Information For Determining Company Performance
by Teodor HADA

2011 Internal Audit And Whistleblowing
by GEORGIANA SUSMANSCHI

2011 The Accounting Information Quality Concept
by DUMITRU GHEORGHE

2011 General Arguments Concerning Financial Audit And Related Services
by ANGELA BROJU (PETCU) & LIA DORICA HUSUSAN (DOGARU)

2011 Cost Transparency in Supply-Chains: Demystification of the Cooperation Tenet
by Andreas Hoffjan & Sebastian Lührs & Anja Kolburg

2011 A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis
by Rolf Uwe Fülbier & Manuel Weller

2011 Impacts and Losses Caused By the Fraudulent and Manipulated Financial Information on Economic Decisions
by Tak ISA

2011 The Intangible Assets Investments: Accounting Treatment and Risks for Capital Investors and Management
by Violeta SACUI & Diana Claudia SALA

2011 Aspects of Communication and Reporting in Italian Public Administration: Considerations about Recent Innovations
by Guido MIGLIACCIO

2011 Short Notes about Financial Reporting in Italian Family Businesses
by Paolo RICCI

2011 The Effect of Private Brands on Business Performance in Retail
by Radojko LUKIC

2011 Internal Control, Corruption And Money Laundering
by IONESCU, Luminiţa & POWER, Mary

2011 Green Accounting – A New Dimension In The Performance And Activity Reporting Of The Enterprise
by MAN, Mariana & GADAU, Liana

2011 International Financial Reporting Standards For Smes
by IONESCU, Cicilia IONESCU & Ilincuta, Lucian Dorel

2011 The Role Of Accounting In The Evolution Of The Romanian Economy
by COMAN, Florin

2011 The Treasury Analysis Based On The Financial Rates, A Method Of Assessing The Profitability And Efficiency Of The Economic Agents
by Turlea, Eugeniu & GEORGESCU, Floarea

2011 Testing Components Of Rothbard’S Theory With The Current Information System
by BĂLUŢĂ, Aurelian Virgil

2011 Fraud, Corruption In The Private Sector And Internal Control Quality
by IONESCU, Luminiţa

2011 Intellectual Capital and Financial Performance in the Banking Sector
by Karacan, Sami & Ergin, Emre

2011 Target Costing for New Product Development Process
by Kaygusuz, Sait Y.

2011 Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack
by Ozer, Gokhan & Yilmaz, Emine

2011 Professional Knowledge and Skills Required for Accounting Majors Who Intend to Become Auditors: Perceptions of External Auditors
by Uyar, Ali & Gungormus, Ali Haydar

2011 Exploring Eco-Costs and Externalities Absorption Policies and Procedures in the Context of Global Warming
by Gina Raluca Guse & Cornelia Dascalu & Chirata Caraiani & Camelia Iuliana Lungu & Florian Colceag

2011 La Disciplina Della Redazione Del Bilancio Di Esercizo Delle Società Di Calcio. Confronto Con L’Esperienza Internazionale Ed Impatto Del C.D. «Financial Fair Play»
by Alberto Benoldi & Claudio Sottoriva

2011 Der Einfluss von Anreizsystemen auf die intrinsische Motivation (The Influence of Incentive Systems on Intrinsic Motivation)
by Jennifer Kunz & Annegret Quitmann

2011 Der Stakeholderdialog zwischen Regulierung und Rhetorik. Eine empirische Studie der dargestellten Dialogorientierung in deutschen und daenischen Geschaeftsberichten (Stakeholder Dialogue between Regulation and Rhetoric)
by Anne Grethe J. Pedersen

2011 Greek banks in the Balkan countries: conclusion derived from analysis of their balance sheets
by Chouliaras VASILIOS & Bogas CHRISTOS G.

2011 Měření výkonnosti - vývojové tendence 2. poloviny 20. století
by Jaroslav Wagner

2011 The Role of Fair Value Measurement in the Recent Financial Crunch
by David Procházka

2011 The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption
by David Procházka & Cristina Procházková Ilinitchi

2011 Economic Value Added and Its Benefit for Owners and Managers of the Czech Company
by Bohuslava Knapová

2011 Measurement Issues of Financial Placement and Technical Provisions of Czech Insurance Companies
by Jiřina Bokšová

2011 Accounting System and Financial Performance Measurements
by Zbyněk Halíř

2011 Measurement Bases for Acquisitions and Mergers in Financial Accounting and in Commercial Law
by Hana Vomáčková

2011 Harmonization of Requirements for Professional Competence of Managerial Accountants and Controllers
by Libuše Šoljaková

2011 Fair Value Measurement in Financial Reporting
by Dana Dvořáková

2011 Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs
by Marcela Žárová

2011 Material Flow Cost Accounting in Czech Environment
by Dana Kovanicová

2011 Contemporary Approach of Owners and Managers to Environmental Costs and Externalities of Company Sustainable Development
by Bohuslava Knapová

2011 What is Meant “Financial Records”
by Miloslav Janhuba

2011 Refer to Problems and Possibilities of the Activities of Audit in Present Terms with a View to Recognition of Fraud
by Jindřiška Kouřilová & Zita Drábková

2011 Comparability Illusion
by Libuše Müllerová

2011 Full Goodwill Based on the Cost of Acquisition vs. Full Goodwill Based on Value of Acquired Entity
by Vladimír Zelenka

2011 Activity Based Costing as Way to Streamline Government
by Jiří Hammer

2011 Analysis of the Relationship between the Profitability of Customers and their Contribution to the Company's Financial Position
by Artur Rutkouski

2011 Proposals of a New Standard for Revenue Recognition: Open Issues
by David Procházka

2011 Small Change in Czech Accounting Regulations or Big Change in Accounting Thought
by Jana Skálová

2011 Accounting for Mergers and its Contemporary Problems in the Czech Republic
by Hana Vomáčková

2011 Disclosure of Non-controlling Interests in the Statement of Financial Situation
by Vladimír Zelenka

2011 Conservative Accounting of Receivables
by Hana Březinová & Pavel Štohl

2011 True and Fair View in Individual Financial Statements in Comparison of Consolidated Financial Statements after Elimination of Intragroup Sales
by Marie Zelenková

2011 Accounting Regulation of Micro-entities at a Crossroads
by Jana Skálová

2011 Relation between Managerial Accounting and Corporate Finance from the Scientific and Pedagogical Point of View
by Milan Hrdý

2011 Ternary bookkeeping by F. V. Ezerski (1836-1916)
by Miloslav Janhuba

2011 Ontology and epistemology: a transcendental reflection on decision-usefulness as an accounting objective
by Pieter Buys

2011 The Applicability of the Principles of Activity-Based Costing System in a Higher Education Institution
by Carlos Manuel Ferreira Lima

2011 Concepts And Risks Related To Trademarks
by Mihaela-Daciana BOLOS & Bradut-Vasile BOLOS

2011 Some Aspects Regarding Reform Of Romanian Accounting System
by Daniel BOTEZ

2011 From The Assumption Of Continuing The Activity To Insolvency – Debates And Reflections
by Ramona NEAG & Irina PÃSCAN

2011 The Budgetary Process – Reason for Dissatisfaction
by Mariana Radu

2011 The Relevance of the Performance Indicators in Economic and Financial Diagnosis
by Mirela Monea & Anca Jarmila Guță

2011 Fiscal and Accounting Implications of Income Tax in Romania
by Alin Monea

2011 Some Aspects Regarding Implications of IAS 2 "Inventory" in Romanian Acounting
by Alin Monea

2011 The Granting of Letters Patent From the Point of View of the International Standards of Financial Reporting
by Marius Pantea & Alina-Elena Andrei (Dănăilă) & Iulia-Daciana Ion (Davițoiu)

2011 The Risks In The Audit Activity
by Maria Moraru & Franca Dumitru

2011 External Financing for Construction Entities
by Adela Breuer & Mihaela Lesconi Frumușanu & Beatrix Lighezan Breuer & Dorel Jurchescu

2011 Organization of Management Accounting and Cost Calculation of Mining in Jiu Valley
by Ileana-Sorina Boca (Rakos)

2011 Accounting Aspects of Pricing and Transfer Pricing
by Tünde Veres

2011 Activity-Based Cost Allocation and Function Analyzes in Trade
by Tünde Veres

2011 Environmental Accounting, an Environmental Protection Instrument used by Entities
by Ionela Cornelia Stanciu & Ana-Maria Joldoș (Udrea) & Florina Georgeta Stanciu

2011 The Accounting Treatment of the Tourism Unit’s Financial Statements in Agreement with the International Financial Reporting Standards
by Bogdan Răvaș

2011 The Profit and Loss Account Through the Romanian Accounting Regulations. From European to International
by Mariana Man & Liana Gădău

2011 Guiding Marks Regarding the Reasoning of Scientific Research in Accounting
by Iuliana Cenar

2011 Specific Aspects of the Technical Reserves of Insurance Accounting
by Cristina Mihaela Nagy & Dumitru Cotleț

2011 The Role of Accounting Information Writing and Project Implementation
by Mihaela Lesconi Frumușanu & Adela Breuer & Dorel Jurchescu

2011 Developments in public sector financial management in Estonia
by Juta Tikk & Arno Almann

2011 Basic Accounting Principles – Reference for the Consolidated Financial Reports
by Nistor Ion

2011 Borrowing Costs – Object of IPSAS Review
by Nistor Cristina Silvia & Deaconu Adela

2011 Particularities of the Intangible Assets Evaluation in Terms of Financial Crisis
by Necsulescu Ecaterina & Onose Valeriu–Laurenþiu

2011 Relation: Information-Management Accounting-Decision, in the Framework of the Managerial Process
by Motoniu Ioan Dumitru & Vlãdaia (Vlad) Madalina Lucia & Nistor Ion

2011 Consolidated Accounts – Management Instrument for the Group of Companies and for the Thirds Information
by Motoniu Ioan Dumitru

2011 Regulations regarding the Organisation and the Governance of the Accounting by the Legal Persons without Patrimonial Purposes
by Mititelu Cãtãlina

2011 Actual Application of the Intelligent Systems and their Implications in Financial-Accounting Field
by Lupaºc Adrian & Lupaºc Ioana & Zamfir Cristina Gabriela

2011 The Decision to Invest in the Crisis Situation
by Bãlan Ioana

2011 Study on Accounting for Assets use Change
by Lenghel Radu Dorin

2011 The Determination of Companies’ Fiscal Profit and Profit Tax
by Horga Vasile

2011 Corporate Social Responsibility in Romania. Case Study
by Grosu Maria

2011 Preoccupations in the Field of Integrated Reporting
by Enachi Mihaela

2011 The Reflections of Risks and Uncertainties within the Enterprise’s Performance –Provisions, Contingent Assets / Debts in Public Institutions
by Dragu Gabi Georgiana

2011 Tax Evasion - the Main Component of the Underground Economy Matrix in Romania
by Condrea Elena

2011 Scoreboard—Managerial Accounting Instrument – Prerequisites for its Implementation in Public Cultural Institutions
by Andreescu Gabriela & Eftene Nicoleta

2011 The Crisis Situations in the Forestry Domain - Beyond the Appearances
by Cãlean Ioana

2011 Financial Crisis’ Effects on Financial Reporting
by Rotariu Valentin & Tak Isa

2011 Views on the Purpose of Management Accounting in the Romanian Energy Sector
by Rof Letiþia Maria & Stanciu Ionela Cornelia

2011 Green Accounting – From Green Policy to Eco-Balance
by Radu Florin

2011 Factoring – Current Method of Financing Foreign Trade in the Context of Global Financial Crisis. Presentation, Analysis and Accounting Treatment
by Pravãþ Ionela-Cristina & Pãcurari Doina

2011 Financial Instruments. Nature and Extent of Risks
by Gudan Paulina & Oprea Margareta

2011 Credit Risk and the Change in Fair Value
by Gudan Paulina & Oprea Margareta

2011 Corporate Responsibility and Control Risk
by Grosu Maria

2011 The Usability of the Dashboard and of the Balanced Scorecard in the Context of Decision Making
by Georgescu Cristina Elena & Asalos Nicoleta

2011 The Normalization Process of Recognition of the Elements in the Financial Statements. The Credibility and Relevance of Information
by Gâdau Liana

2011 Measurement and Appraisal in the Accounting System of the Economic Entities of Romania Within the Public Entities
by Florea Gheorghe

2011 Some Aspects Concerning the Statement of the Cash-Flow Within the Public Entities
by Florea Gheorghe

2011 The Specifics of Expenditures’ Execution at Public Institutions of Culture
by Dumitru Franca

2011 Opportunities for Upgrading the Local Community Budget
by Dumitru Franca

2011 Internal Audit - Pillar of Corporate Governance
by Alexandru Georgiana & Constantin Nicolae Vasile

2011 Energy Efficiency Contracts – A Challenge for Public Institutions
by Dragu Gabi Georgiana & Marinescu Desiree

2011 Activity Based Costing versus Traditional Technique
by Dragomirescu Simona Elena & Solomon Daniela Cristina

2011 Changes Management Accounting Faces in the Knowledge based Economy
by Cretu Laura

2011 Quantification and Reflection of Economic Operations with Goods and Services in National Accounts
by Costuleanu Carmen Luiza

2011 Internal Audit and Risk Management
by Constantin Nicolae Vasile & Alexandru Georgiana

2011 Significant Historic Reference Points on Accountancy at Global Level
by Cîndea Moise & Durdureanu Corneliu & Ciurariu Gabriela

2011 The Accountant Instrumentation of the Tangible Fixed Assets for the Companies in the Construction Field
by Breuer Adela & Lesconi Frumusanu Mihaela & Jurchescu Dorel

2011 Interest and Role of the Economic and Financial Analysis in the System of Management Sciences
by Bran (Stan) Nicoleta Cornelia & Margarit (Stanescu) Sorina-Geanina & Dragulescu Rodica

2011 Management Control and Remuneration System
by Vãrzaru Anca Antoaneta

2011 The Assessment of the Founding Structure
by Trandafir Raluca Andreea & Truicã Luiza Denisa

2011 The Analysis of the Operational Efficiency
by Trandafir Raluca Andreea & Truicã Luiza Denisa

2011 From the Standardization to the Internationalization of the Accounting Information
by Boghean Cristina Iuliana

2011 Accounting Policies Regarding Environmental Costs
by Stanciu Ionela Cornelia & Rof Letiþia Maria

2011 Qualities and Requirements of the Financial – Accounting Information
by Boghean Cristina Iuliana

2011 In addition to classical indicators used in financial analysis also occur modern performance measurement indicators that are considering the concept of value creation. With enterprise’s modern performance measurement indicators is quite simple to express performance shareholders’ point of view and quite difficult in terms of other business partners
by Solomon Daniela Cristina & Dragomirescu Simona Elena

2011 Managerial Accounting Principles and Cost Calculation Used by Economic Entities in the Coal Mining Industry
by Boca (Rakos) Ileana – Sorina & Vatasoiu Cristian Ionel

2011 Influence of the Cost Structure in order to Manage the Relation Risk-Return
by Ruse Elena & Elefterie Liana

2011 Decision-Making through Costs and Relevant Information
by Ruse Elena & Elefterie Liana

2011 Improvement of Managerial Accounting in Electricity Industry by Applyng the ABC Method (Activity Based Costing)
by Rof Letiþia Maria & Stanciu Ionela Cornelia

2011 The Contribution of Accountancy Intelligence to the Development of the Economic Intelligence
by Petroianu Grazia – Oana

2011 Role of Share Based Compensations in Romanian Environment
by Petre Mihaela Cosmina

2011 The Accounting Information: between Handling and Audit Quality
by Pa?cu Ana-Maria

2011 Intangible Assets – Important Resources or Barriers in the Development of the Organisations ?
by Balan Ioana

2011 Basic Problems Concerning Budgeting in Coal Extraction Units
by Paliu - Popa Lucia & Dina Ionela-Claudia

2011 General Issues Concerning the Reconciliation of the Accounting Earnings with the Taxable Earnings
by Paliu - Popa Lucia & Cosneanu Lavinia

2011 Introduction in the Accounting Systems Convergence and Convergence as an Accounting Concept
by Moraru Maria

2011 Path to Achieve Global Convergence
by Mircea Mirela Cristina & Bucur Iulia Andreea

2011 Replacement Value - Representation of Fair Value in Accounting. Techniques and Modeling Suitable for the Income Based Approach
by Manea Marinela – Daniela

2011 Economic and Accounting Issues Regarding Business Combination
by Asalos Nicoleta & Georgescu Cristina Elena

2011 Opinions and Controversy regarding Fair Value
by Istudor Ileana Iulia & Mocanu Florina & Predescu Lorena

2011 European Accounting Normalization between Directives and IFRS Standards
by Ionita (Nistor) Nicoleta & Ionita (Predescu) Lorena

2011 Financial Auditor’s Professional Judgement and Challenges Faced in a Global Audit Environment
by Ionescu Iancu Octavian

2011 Accounting For Sustainability: What Next? A Research Agenda
by Cunningham Gary M. & Fagerstrom Arne & Hassel Lars G.

2011 Ifrs Compliance Regarding Information Disclosed By Companies In Consolidated Financial Statements - Case Study On Ias 23 Borrowing Costs Applicability-
by Tiron - Tudor Adriana & Fekete Szilvester & Dragu Ioana - Maria

2011 Intellectual Capital Reporting And Disclosure In The Annual Reports Of Romanian Manufacturing Listed Companies €" Theoretical Framework
by Bogdan Victoria & Platon Judit & Farcas Mariana

2011 Needs Of Local Sustainable Development
by Ionita Predescu Lorena & Radu Florin & Tabirca Alina Iuliana

2011 Stages Of Development Within The Romanian Financial Accounting System In Terms Of Labour Protection For The Employed Workers In Romania And In Other European Countries
by DAVID DELIA & POJAR DANIELA

2011 Detection Of Earnings Management - A Proposed Framework Based On Accruals Approach Research Designs
by Vladu Alina Beattrice & Cuzdriorean Dan Dacian

2011 The Intellectual Capital Statement And The Balanced Scorecard As Complementary Models In Measuring Firm Intangibles
by Veltri Stefania

2011 The Going Concern - Theory And Practice In The Financial Audit
by Tara Ioan Gheorghe

2011 Comparing Experiences In Reporting Intellectual Capital In Universities
by Silvestri Antonella & Veltri Stefania

2011 A New Aproach Of Conceptual Framework For General Purpose Financial Reporting By Public Sector Entities
by Nistor Cristina

2011 Cash Flow Reporting And Creative Accounting
by Negrea Laura Georgeta & Matis Dumitru & Mustata V. Razvan

2011 Free Cash Flow As Part Of Voluntary Reporting. Literature Review
by Negrea Laura Georgeta & Matis Dumitru & Mustata V. Razvan

2011 Professional Judgment And Creative Accounting Under Ifrs In Ex-Communist Countries: Case Of Romania
by MEGAN Ovidiu

2011 The Depreciated Replacement Cost - Representation Of Fair Value In Accounting. Tendencies And Perspectives In The Romanian Accounting Practice
by Manea Marinela-Daniela

2011 Issues Related To The Accounting Treatment Of The Tangible And Intangible Assets Depreciation
by Danciu Radu & Deac Marius

2011 The Profit Target In A Restauration Unit
by Briciu Sorin & Scorte Carmen

2011 Intellectual Capital Reporting And Disclosure In The Annual Reports Of Romanian Manufacturing Listed Companies €" Methodology And Discussion Of Results
by Bogdan Victoria & Platon Judit & Popa Dorina Nicoleta

2011 Examine The Past For Going Further: A Literature Review In The Field Of Fair Value
by Andreicovici Ionela - Irina

2011 The Role Of The Sustainability Report In Capitalistic Firm
by Gazzola Patrizia & Meo Colombo Carlotta

2011 Some Insights Regarding Creative Accounting In Romanian Accounting Environment - Regulators, Financial Auditors And Professional Bodies Opinion
by Vladu Alina Beattrice & Grosanu Adrian

2011 Current State And Evolution Perspectives For Management Accounting In The Energy Sector By Implementing The Abc Method
by Rof Letitia Maria & Farcane Nicoleta

2011 Evidence From The German Capital Market Regarding The Value Relevance Of Consolidated Versus Parent Company Financial Statements
by Muller Victor - Octavian

2011 Recent Developments Of The Financial Reporting Model: Theoretical Studies In Review
by Matis Dumitru & Bonaci Carmen Giorgiana

2011 The Transparency In The Reporting Of Intellectual Capital: Between The Management Responsibility And The Stakeholders' Requirements
by Dicu Roxana-Manuela

2011 Principles- And Rules-Based Accounting Debate. Implications For An Emergent Country
by Deaconu Adela

2011 A Longitudinal Analysis Regarding The Evolution Of Profit Tax Regulations In Romania - An Empirical View
by Cuzdriorean - Vladu Dan Dacian & Albu Catalin Nicolae & Albu Nadia & Fekete Szilveszter

2011 The Impact Of Ifrs On Reporting For Business Combinations: An In-Depth Analysis Using The Telecommunications Industry
by Mario Carrara & Diogenis Baboukardos & Cunningham Garry M. & Hassel Lars G.

2011 Challenges Of Environmental Accounting And Taxation In Romania
by Blidisel Rodica Gabriela & Popa Adina Simona & Farcane Nicoleta

2011 An Investigative Study Regarding Smes Specific Accounting Policies
by Popa Dorina Nicoleta & Belenesi Marioara & Mester Ioana Teodora

2011 How to Establish Useful Customer Profitability Reporting
by Lilia Rangelova

2011 Why is the Response of Multinationals' Capital-Structure Choice to Tax Incentives That Low? Some Possible Explanations
by Martin Ruf

2011 Beneficios y costes de la divulgación de información sobre capital intelectual: evidencia empírica en las universidades públicas españolas/Benefits and Costs of Intellectual Capital Disclosure: Empirical Evidence from Spanish Public Universities
by RAMÍREZ CÓRCOLES, YOLANDA & SANTOS PEÑALVER, JESÚS F. & TEJADA PONCE, ÁNGEL

2011 Implied Cost of Capital over the Last 20 Years
by Norio Kitagawa & Masatoshi Gotoh

2011 Who Benefits from the Adoption of IFRS?
by Shin'ya Okuda

2011 Empirical Analysis on the Dividend Life-Cycle Theory: Evidence from Japan
by Hiroyuki Ishikawa

2011 Market Efficiency, Role of Earnings Information, and Stock Returns: A Vector Autoregressive Model Approach
by Keiichi Kubota & Hitoshi Takehara

2011 Paradox of Writing Clear Rules: Interplay of Financial Reporting Standards and Engineering
by Shyam Sunder

2011 Disaggregated Financial-Accounting Information for Users (Concrete Measures to Improve International Financial Reporting)
by Gheorghe Lepadatu

2011 Resumptions and Developments Regarding The Aactivity Based Costing Method
by VIOREL Batca & Corina Graziella Dumitru

2011 Developments in the Romanian Accounting System Architecture Due to the Phenomenon of Globalization of Economies and European Integration
by Gheorghe Lepadatu & Vasile Bleotu & Doina Maria Tilea

2011 Intangible Assets – An Open Issue
by Cristina-Ionela Fadur

2011 The Determinants Of Intellectual Capital Disclosure Among Malaysian Listed Companies
by Siti Mariana Taliyang & Rohaida Abdul Latif & Nurul Huda Mustafa

2011 Using Deposit Interest Rates In Setting Loan Interest Rates: Evidence From Turkey
by Önder Kaymaz & Özgür Kaymaz

2011 The Influence Of Ultimate Ownership On Earnings Management: Evidence From Indonesia
by I Putu Sugiartha Sanjaya

2011 Eps Differences Using Different Earnings Measurement Methods Evidence From Spain
by Francisco Sousa Fernandez & María Mercedes Carro Arana

2011 Should Last In First Out Inventory Valuation Methods Be Eliminated?
by Peter Harris

2011 Early Observations On The Quality Of Ifrs Reports: Evidence From Turkey
by Önder Kaymaz & Yasemin Zengin Karaibrahimoğlu

2011 Did Exit Pricing Under Fasb 157 Contribute To The Subprime Mortgage Crisis?
by Peter Harris & Paul R. Kutasovic

2011 Changes In Equity Compensation Plans: Evidence From The U.S. Capital Markets
by Rogelio J. Cardona

2011 Mark-To-Market And The Widening Gap Between Financial And Tax Accounting
by Albert D. Spalding, Jr

2011 Perceptions Of Management Accounting Services
by Kenton B. Walker & Gary M. Fleischman & Eric N. Johnson

2011 Does Voluntary Disclosure Level Affect The Value Relevance Of Accounting Information?
by Mishari M. Alfaraih & Faisal S. Alanezi

2011 Mean-Reversion Of Net Profitability Among Polish Public Companies
by Jacek Welc

2011 Optimal Financial Key Performance Indicators: Evidence From The Airline Industry
by Ganna Demydyuk

2011 The Usefulness Of Corporate Financial Reports: Evidence From The United Arab Emirates
by Abdulkareem Alzarouni & Khaled Aljifri & Chew Ng & Mohammad Iqbal Tahir

2011 Value Relevance Of Accounting Information Using An Error Correction Model
by Luciana Spica Almilia

2011 Us Adoption Of Ifrs May Help To Jumpstart The Us Economy
by Anne B. Fosbre & Ellen M. Kraft, & Paul B. Fosbre,

2011 Revisiting The Relationship Between Option Expensing And Stock Returns
by Rogelio J. Cardona

2011 Financial Accounting Regulation And Executive Compensation Design
by Wei Zhou & Hui Zhou

2011 The Sensitivity Of Common Horizontal Equity Measures To Variations In Omitted Income
by Susan Rhame & Robert Walsh

2011 Consumer Buying Behavior Towards Online Shopping Stores in Malaysia
by Mehrdad Salehi

2011 The Role of Management Accounting in Providing Information for Making Decision Within an Entity
by Dan Ioan Topor & Alina Putan & Sorinel Capusneanu

2011 The Relationship between Mobbing the Academics are Exposed to and the Organizational Commitment: A Study in the Public and Private Universities
by Hakan Koc & Demet Kurtbas

2011 General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises
by Sorinel Capusneanu & Dan Topor & Letitia-Maria Rof

2011 Base imponible y neutralidad del Impuesto de Sociedades: alternativas y experiencias
by Lourdes Jerez Barroso

2011 Applying IFRS Mandatory: Evidence from Greek Listed Companies
by Konstantinos P. Papadatos & Athanasios P. Bellas

2011 Ensuring the "true and fair view principle" of banks’ financial statements after the in-troduction of the application of IFRS: The case of Greece
by Eleni Rogdaki & Andreas Koutoupis & Maria Rodosthenous

2011 Una aplicación sobre el comportamiento de los costos a la industria española
by Marín Vinuesa, Luz María & Werbin, Eliana & Porporato, Marcela

2011 Evolución de las necesidades de los ciudadanos europeos y su reflejo en la información suministrada por las empresas
by Ibarloza Arrizabalaga, Ander & Malles Fernández, Eduardo

2011 Earnings Benchmarks en las empresas hoteleras internacionalizadas
by Parte Esteban, Laura & Such Devesa, María Jesús

2011 Muhasebe Meslek Uyelerinin Etik Yargi Duzeyleri Uzerine Bir Arastirma
by Filiz Angay KUTLUK & Ayten ERSOY

2011 Isletmelerde Cevre Muhasebesi: Izmir Ili Uygulamasi
by Aysen Korukoglu

2011 Market reactions to Australian boutique resource investor presentations
by Ferguson, Andrew & Scott, Tom

2011 Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?
by Blacconiere, Walter G. & Frederickson, James R. & Johnson, Marilyn F. & Lewis, Melissa F.

2011 Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle
by Wagenhofer, Alfred

2011 From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle
by Bertomeu, Jeremy & Magee, Robert P.

2011 Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?
by Demerjian, Peter R.

2011 Panacea, Pandora's box, or placebo: Feedback in bank mortgage-backed security holdings and fair value accounting
by Bhat, Gauri & Frankel, Richard & Martin, Xiumin

2011 The effect of information quality on liquidity risk
by Ng, Jeffrey

2011 Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options
by Choudhary, Preeti

2011 Consistency in meeting or beating earnings expectations and management earnings forecasts
by Kross, William J. & Ro, Byung T. & Suk, Inho

2011 Why do CFOs become involved in material accounting manipulations?
by Feng, Mei & Ge, Weili & Luo, Shuqing & Shevlin, Terry

2011 Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’
by Berger, Philip G.

2011 The valuation impact of reconciling pro forma earnings to GAAP earnings
by Zhang, Huai & Zheng, Liu

2011 Earnouts: A study of financial contracting in acquisition agreements
by Cain, Matthew D. & Denis, David J. & Denis, Diane K.

2011 Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance
by Chen, Shuping & Matsumoto, Dawn & Rajgopal, Shiva

2011 Pension plan accounting estimates and the freezing of defined benefit pension plans
by Comprix, Joseph & Muller, Karl A.

2011 Is trading on earnings surprises a profitable strategy? Canadian evidence
by Chudek, Mark & Truong, Cameron & Veeraraghavan, Madhu

2011 Post-earnings announcement abnormal return in the Chinese equity market
by Truong, Cameron

2011 Value Relevance of Accounting Information in the United Arab Emirates
by Jamal Barzegari Khanagha

2011 References on the Study and Research of Public External Operational Audit of Structural Non-reimbursable Funds an Epistemological Approach
by Emil LUNGEANU & Constantin AFANASE

2011 The cost-benefit analysis in the management of it projects
by Doina Maria Tilea

2011 Computation and analysis of deviations from cost reports
by Vasile Bleotu

2011 The ways of perfection managerial accounting and cost calculation
by Gheorghe Lepadatu

2011 Conceptos estratégicos para agencias de relaciones públicas en Colombia
by Claudia Gómez Ramírez

2011 Intercambio y mercado en el pensamiento de max weber
by John Trujillo Trujillo & Nelson Álvarez Marín

2011 Gerenciando intangibles en empresas de software aplicando el proceso de análisis por jerarquías y el cuadro de mando integral
by Patricia González González & Tatiana Bermúdez Rodríguez

2011 Contabilidad para la equidad y la inclusión social: propuestas para una investigación interdisciplinaria a largo plazo
by Gabriel Rueda Delgado

2011 Gerenciamento De Custos Em Pequenas Empresas Prestadoras De Serviço Utilizando O Activity Based Costing (Abc)
by Nara Medianeira Stefano

2011 Risque systémique et politique macroprudentielle : une nouvelle responsabilité des banques centrales
by Michel Aglietta

2011 Equity Valuation and Accounting Numbers: Applying Zhang (2000) and Zhang and Chen (2007) models to Brazilian Market
by Fernando Caio Galdi & Rodrigo Falco Lopes

2011 Financial Reporting and Characteristics of Impairment of Assets in Republic of Serbia
by Mirko Andrić & Kristina Mijić & Dejan Jakšić

2011 An Analysis Of Sme Financial Statements After The Adoption Of Ifrs For Smes A South African Case Study
by DANIE SCHUTTE & PIETER BUYS

2011 The Impact Of The Statement Of Gaap For Sme’S In South Africa
by PIETER BUYS & DANIE SCHUTTE

2011 Long-Term Debt and the Value of the Firm,Evidence from International Listed Manufacturing Firms
by Nicholas Apergis & John Sorros

2011 Italian banks’ trend in the first half of 2011
by Maria Luisa Giachetti

2011 Italian banks’ profitability: improvement strategies, business models, constraints
by Roberto Nicastro & Franco Tutino

2011 Cost Of Equity, Financial Information Disclosure, And Ifrs Adoption: A Literature Review
by Lucian MUNTEANU

2011 The Relationship Between Financial Reporting Timeliness And Attributes Of Companies Listed On Egyptian Stock Exchange "An Empirical Study"
by Younes H. AKLE

2011 The Relationship Between Corporate Governance And Financial Reporting Timeliness For Companies Listed On Egyptian Stock Exchange “An Empirical Study”
by Younes H. AKLE

2011 Towards An Operational And Foreseeable Administration Accounting
by Aurelia GRIGORE & Mariana RADU

2011 Accounting And Fiscal Policies Regarding The Treatment Of Assets’ Depreciation – National And International
by Mariana MAN & Ioan Constantin DIMA & Valentina MINEA

2011 Financial Reporting Timeliness In Egypt: A Study Of The Legal Framework And Accounting Standards
by Younes H. AKLE

2011 Financial Disclosure Of Listed Romanian Companies And Analysts' Forecast Accuracy: An Exploratory Research
by Mihaela IONA?CU

2011 Functional And Procedural Complementarity Between “Internal Audit” And “Public Internal Audit”
by Ion CROITORU & Emilia VASILE & Nicoleta Adriana GHERGHELAS

2011 Environment Of Accouting Science: A Comparative Between Anglo-Saxon And Continent Europe
by Cemal Elitas & Feyyaz Yildiz & Mustafa Uc

2011 A Historical Approach of Change in Management Accounting Topics Published in Romania
by Madalina DUMITRU & Daniela Artemisa CALU & Catalina GORGAN & Adriana CALU

2011 Value Relevance of Consolidated Versus Parent Company Financial Statements: Evidence from the Largest Three European Capital Markets
by Victor-Octavian MULLER

2011 Properties of Analysts’ Forecasts for Romanian Listed Companies: How Much Do Firm-Specific Factors Matter?
by Mihaela IONASCU

2011 Impacts and Changes in the Accounting Policies after the IAS Adoption: A Comparison between the Manufacturing and the Commercial Sector in Greece
by Sotirios KARATZIMAS & Stella ZOUNTA & Vagia KYRIAKIDOU

2011 The Financial Impact of the Proposed Amendments to IAS 17: Evidence from Belgium and the Netherlands
by Deborah BRANSWIJCK & Stefanie LONGUEVILLE & Patricia EVERAERT

2011 Multiple Evaluation Options & Comparability: Equity Investments in Italy and Spain
by Simona CATUOGNO & Alessandra ALLINI

2011 Market Reaction to Mandatory IFRS Adoption: Evidence from Poland
by Karol Marek KLIMCZAK

2011 Motivating Accounting Professionals in Romania. Analysis after Five Decades of Communist Ideology and Two Decades of Accounting Harmonization
by Razvan V. MUSTATA & Szilveszter FEKETE & Dumitru MATIS & Carmen Giorgiana BONACI

2011 Accounting and the Environmental Factors - an Empirical Investigation in Post-Communist Romania
by Adela DEACONU & Anuta BUIGA

2011 The illusion of comparable European IFRS financial statements. Beliefs of auditors, analysts and other users
by Vicky COLE & Joel BRANSON & Diane BREESCH

2011 Introduction to the Special Issue on “National Perspectives on International Accounting Harmonization”
by David ALEXANDER & Catalin Nicolae ALBU

2011 A Fresco of the First Financial Reporting Attempts in Romania: The Period 1837-1920
by Ramona LAPTES

2011 The Needs of the Financial Labour Market in Romania and the Answer of the Local Universities to This Social Demand
by Paul DIACONU & Nicoleta COMAN & Catalina GORGAN & Vasile GORGAN & Codrina SANDRU

2011 The Power and the Glory of Big 4: A Research Note on Independence and Competence in the Context of IFRS Implementation
by Catalin Nicolae ALBU & Nadia ALBU & Szilveszter FEKETE PALI-PISTA & Dan CUZDRIOREAN VLADU

2011 Corporate Governance in Romania: from Regulation to Implementation
by Maria MANOLESCU & Aureliana-Geta ROMAN & Mihaela MOCANU

2011 Recognising Revenue from the Construction of Real Estate in Financial Statements of Developers in Poland
by Renata DYLAG & Malgorzata KUCHARCZYK

2011 Developing An Econometric Model For Measuring The Evolution Of Information Disclosure - Ias 23 Borrowing Costs -
by Ioana-Maria Dragu & Adriana Tiron Tudor

2011 Related Party Transactions - Overview
by Alexandra Corlaciu & Adriana Tiron Tudor

2011 Accounting Policies And Treatments Of Contingent Assets And Liabilities In Public Institutions
by Iuliana Cenar

2011 The Increase Of Performance Of An Entity By The Conversion Of The Hidden Costs
by Sorin Briciu & Sorinel Capusneanu

2011 The Role Of Cost Information In Decision-Making. Case Study
by Dan Topor & Ioana Dorin & Alina Putan

2011 The Composition And Structure Of Financial Reporting - Similarities And Differences In The Case Of Air Transport Companies
by Luminita Rus & Mariana Farcas

2011 Using Web Technology To Improve The Accounting Of Small And Medium Enterprises. An Academic Approach To Implementation Of Ifrs
by Florin Mihai & Constantin Groza & Aldescu (Iacob) Elena-Oana

2011 Fair Value Empirical Studies: An Overview On Acconting Research Literature
by Carmen Giorgiana Bonaci & Adriana Tiron Tudor

2011 Environmental Audit, A Possible Source Of Information For Financial Auditors
by Nicolae Todea & Ionela Cornelia Stanciu & Ana Maria Joldos (Udrea)

2011 From Creative Accounting Practices And Enron Phenomenon To The Current Financial Crisis
by Dana Simona Gherai & Diana Elisabeta Balaciu

2011 Financial Reporting In Education Institutions The Implications Of The Transition To Accrual Accounting
by Iuliana Cenar

2011 Financial Accounting And Business Management System In Process Of Converge Unique European Currency
by Stanculescu Mimi-Florina

2011 Sequence Of Sales Records Workflow
by Sorinel Domniºoru & Oana Gherghinescu & Daniel Goagãrã

2011 Accounting Treatments Related To Accommodation And Complementary Services Provided By A Hotel Unit In Romania
by Sorin-Constantin Deaconu

2011 The Approach To Pension Plans Through The Establishment Of Accounting Postulate
by Iuliana Cenar

2011 Financial Reporting In Public Institutions And Non-Financial Entities. Similarities And Differences
by Daniela Vitan

2011 Kaizen Costing Method And Its Role In The Management Of An Entity
by Leti?ia Maria Rof

2011 Costs Control In Energy Field
by Madalina Mihaila

2011 Possibilities To Increase The Public Transport Efficiency In R.A.T. Craiova
by Ion Ionescu

2011 Directions To Improve Management Accounting And Cost Calculations In Food Industry Of Manufacturing Dairy Products
by Cristiana Bogdanoiu

2011 Measuring The Impact Of Creative Management Control On The Smes And Free Enterprises (Professions) Performances
by Constanta Iacob & Maria Criveanu & Oana Staiculescu

2011 Assessment And Accounting Informationspecificto Combinationof Entities, Inthecurrent Economiccontext
by Daniel Goagara & Sorinel Domnisoru & Sorin Vînatoru

2011 Particularities Regarding Pay System In France
by Mihaela Andreea Nastasie

2011 The Importance Of Accounting Information Quality In The Performance Of Statutory Audit
by Marioara Avram & Mihaela Dutescu & Liliana Puican

2011 Limits Of Traditional Methods Of Cost Calculation And Ways To Improve Them In Fruit And Vegetable Canning Industry
by Camelia Constantin

2011 The Results Of Practical Application Of Fs And D Methods For Evaluating The Effectiveness Of Management System Of Financial Control In The Joint Stock Companies
by George Calota & Nicolae-Cristian Juscu

2011 Views On The Application Of Cost Calculation Methods Based On The Constant Ratio Principle In The Bakery Industry
by Marian Taicu

2011 Firm Performance In The Context Of International Regulations
by Ecaterina Surupaceanu

2011 Alternative Conceptual And Determinations Of The Cost Of Capital
by Ecaterina Surupaceanu

2011 Delimitation And Interferences Regarding The Accounting Models Related To The Change Of Assets Destination
by Valeriu Brabete

2011 Quality – A Global Priority Even In The Context Of The World Economic Crisis
by Oana Staiculescu

2011 The Accountant And Fiscal Point Of View On The Depreciation And The Adjustments For The Depreciation Of Tangible Assets
by Maria Sandu

2011 Optimization Of Fiscal Costs Inromania’S Companies
by Mihaela Popa

2011 Analysis And Prognosis Of Costs - Support In Making Decisions
by Cerasela Pîrvu & Anca Mehedin?u & Cristian Pîrvu

2011 Considerations On The Practical Application Of International Auditing Standards Regarding The Environment Of Control
by Marioara Avram

2011 Performance Study On National Forest Administration Romsilva Based On Traditional Indicators
by Ec. Beleţu Elena Cristina, Ph.D. Student

2011 The Contribution Of Public Relations In Tourism Enterprises
by Carmen Voinescu (Clapan) Ph. D Student & Assoc. Prof. Apostolos Apostolou

2011 The Contribution Of Cash Flow Indicators In Terms Of Information To The Company Performance Analysis
by Assoc. Prof. Victoria Firescu Ph. D, Prof. Jenica Popescu Ph. D

2011 Analisys Of Labour Market And Unemployment In Romania From 2007 To 2010
by Ionut Octavian Serban

2011 Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990
by Costel ISTRATE

2011 Cost-Effective Use Of Agricultural Land: A Case Study
by Dmitri Mihailovici PARMAKLI & V. DOGA

2011 ""Going Concern"" And The Effects Of The Operational Cycle Management. An Empirical Study Concerning The Usage Of Financial Analysis For Obtaining Preliminary Proofs In The Task Of Financial Audit
by Marilena Mironiuc & Ioan-Bogdan Robu & Mihaela-Alina Robu

2011 The Value Relevance Of The Performance Of Listed Italian Companies Following The Introduction Of The Ias/Ifrs
by Stefano Azzali & Luca Fornaciari & Caterina Pesci

2011 Substance Over Form In A Romanian Book-Tax Approach
by Costel Istrate

2011 Considerations On Applying Fair Value In Romania
by Diana Cozma Ighian

2011 The Evolution Of Financial Standards For Small And Medium- Sized Entities "
by Mateja Jerman & Gordana Ivankovič

2011 The Implications of Corporate Social Responsibility on the Accounting Profession: The Case of Romania
by Nadia Albu & Cătălin Nicolae Albu & Maria Mădălina Gîrbină & Maria Iuliana Sandu

2011-2012 Similarities and disparities between Romanian individual and consolidated financial group statements
by Florentin - Emil Tanasa & Doina Prodan (Palade)

2011-2012 Cash Advance Accounting: Accounting Regulations and Practices
by Aristita Rotila

2011-2012 Accounting Practice and Intelligent Technologies
by Daniela Postolache (Males)

2011-2012 Consolidated Financial Statements – in IAS 27 perspective
by Mihai Deju

2011(XXI) Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?
by Ildikó Réka CARDOS & Stefan PETE

2010 Forensic Services - Eine Innovation auf dem Wirtschaftsprüfungsmarkt?Forensic Services - An Innovation on the Auditing Market?
by Anne Chwolka & Johanna Zwernemann

2010 Towards an understanding of the role of standard setters in standard setting
by Abigail McIntosh Allen & Karthik Ramanna

2010 Cost of Equity and Weighted Average Cost of Capital for Perpetuities, with Constant Growth
by Felipe MEJIA-PELAEZ & Ignacio VELEZ-PAREJA

2010 Long-Term Financial Statements Forecasting Reinvesting Retained Earnings
by Sergei Vasilievich CHEREMUSHKIN

2010 Company's Valuation in an Emerging Economy - Case Study TIMANCO S.A
by Ignacio VELEZ-PAREJA & Joseph THAM

2010 Impact of financial crises on the value relevance of earnings and book value: 1994 and 2001 crises in Turkey
by Serdar ÖZKAN & Çağnur KAYTMAZ BALSARI

2010 Grundlagen und aktuelle Entwicklungen der digitalen Betriebsprüfung
by Kaminski, Ingo

2010 IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?
by Henselmann, Klaus & Klein, Martin & Wiese, Maren

2010 Probleme des Insolvenzplanverfahrens
by Henselmann, Klaus & Gutbier, Manuel

2010 Unternehmensbewertung für erbschaft- und schenkungsteuerliche Zwecke: Anwendung verschiedener Bewertungsmethoden im Vergleich
by Henselmann, Klaus & Schrenker, Claudia & Schneider, Sebastian

2010 Prognoseeignung des Prognoseberichts? Eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED Management Commentary
by Henselmann, Klaus & Klein, Martin & Raschdorf, Florian

2010 Aufnahme eines persönlich haftenden Gesellschafters bei einer GmbH & Co. KG zur Vermeidung der Offenlegung des Jahresabschlusses nach HGB
by Kaya, Devrimi

2010 The influence of buy-side analysts on mutual fund trading
by Frey, Stefan & Herbst, Patrick

2010 Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany
by Bornemann, Sven & Kick, Thomas & Memmel, Christoph & Pfingsten, Andreas

2010 It's all about tax rates: An empirical study of tax perception
by Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim

2010 Investor protection and disclosure. Quantitative evidence
by Marek Gruszczynski

2010 Die volkswirtschaftliche Bedeutung des Accounting
by Christian Keuschnigg

2010 Gazelle companies: Growth drivers and an evolution analysis
by Oriol Amat & Jordi Perramon

2010 Cooperative provision of indivisible public goods
by Pierre Dehez

2010 Mandatory IFRS Reporting and Stock Price Informativeness
by Beuselinck, C.A.C. & Joos, P.P.M. & Khurana, I.K. & van der Meulen, S.

2010 Mandatory Adoption of IFRS and Analysts’ Forecasts Information Properties
by Beuselinck, C.A.C. & Joos, P.P.M. & Khurana, I.K. & van der Meulen, S.

2010 Lying in Business : Insights from Hannah Arendt’s ‘Lying in Politics’
by Eenkhoorn, P. & Graafland, J.J.

2010 Knowing Versus Telling Private Information About a Rival
by Mark Bagnoli & Susan G. Watts

2010 Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland
by Vieru, Markku & Schadewitz, Hannu

2010 Fair value accounting in banking - Issues in convergence to IFRS
by Swamy, Vighneswara

2010 IAS 28 Investment in Associates - A Closer Look
by Muthupandian, K S

2010 IAS 26 Accounting and Reporting by Retirement Benefit Plans - A Closer Look
by Muthupandian, K S

2010 IAS 27 Consolidated and Separate Financial Statements - A Closer Look
by Muthupandian, K S

2010 Ryzyko struktury: Rys koncepcyjny
by Staszkiewicz, Piotr W.

2010 Studiu critic privind structura, evaluarea şi recunoaşterea stocurilor în extracţia lignitului
by ciumag, anca

2010 Accounting information related on stocks in the lignite extraction
by ciumag, anca

2010 Analysis of the relationship between cost, price and profit in lignite extraction
by ciumag, anca & ciumag, marin

2010 Exploratory Evidence for the Adoption of the Ias 7 in Turkey
by Pekdemir, Recep & Kepce Yonet, Nazli

2010 High School Teachers’ Perceptions and Opinions on Professional Accountants: The Turkey Case
by Pekdemir, Isil & Pekdemir, Recep

2010 The Expectation Gap in Internet Financial Reporting: Evidence from an Emerging Capital Market
by Turel, Asli

2010 Timeliness of financial reporting in emerging capital markets:Evidence from Turkey
by Turel, Asli

2010 Derivatives Usage in Risk Management By Turkish Non-Financial Firms and Banks: A Comparative Study
by Yakup, Selvi & Asli, Turel

2010 Firm's information environment and stock liquidity: evidence from Tunisian context
by Loukil, Nadia & Yousfi, Ouidad

2010 Quality Cost and Failure Risk in the Choice of Single versus Multiple Sourcing
by Yim, Andrew

2010 Specific features of Islamic accounting and cultural paradigm
by Dima (Cristea), Stefana Maria & David, Delia & Păiuşan, Luminiţa

2010 IFRSs for financial instruments, quality of information and capital market’s volatility: an empirical assessment for Eurozone
by Cuzman, Ioan & Dima, Bogdan & Dima (Cristea), Stefana Maria

2010 Itinerary implementation of an environmental management system and its benefits
by Căpuşneanu, Sorinel/I & Martinescu (Oprea), Dana Maria/G

2010 Transversal reorganization analysis of small and midsized enterprises of Romania
by Căpuşneanu, Sorinel/I & Barbu, Cristian Marian

2010 An Application of Constant Market Share Analysis for the Study of Firm Profitability
by Marini, Giovanni

2010 Guidelines for the preparation of budgets in not-for-profit organizations
by Malki, Elli

2010 El estado de cambios en el patrimonio neto
by Gallardo Ramiro, M V & Hernández Gañán, S

2010 El estado de cambios en el patrimonio neto
by Gallardo Ramiro, M V & Hernández Gañán, S

2010 Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals
by Christian Calmès & Denis Cormier & Francois Racicot & Raymond Théoret

2010 Accruals, Investment and Errors-in-Variables
by Christian Calmès & Denis Cormier & Francois Racicot & Raymond Théoret

2010 Value of intangibles arising from R&D activities
by Ana Maria Bandeira & Óscar Afonso

2010 Valorização de activos intangíveis resultantes de actividades de I&D
by Ana Maria Bandeira

2010 Governance and value creation in grant-giving foundations
by Fabio Monteduro & Alessandro Hinna & Giacomo Boesso

2010 Comparing Price Levels of Hospital Services Across Countries: Results of Pilot Study
by Francette Koechlin & Luca Lorenzoni & Paul Schreyer

2010 The New IAS 19 Exposure Draft
by Clara Severinson

2010 Endogenous Information Flows and the Clustering of Announcements
by Viral V. Acharya & Peter M. DeMarzo & Ilan Kremer

2010 Competing for Attention in Financial Markets
by Bruce Ian Carlin & Shaun William Davies & Andrew Miles Iannaccone

2010 Does Risk Explain Anomalies? Evidence from Expected Return Estimates
by Jin Ginger Wu & Lu Zhang

2010 Information, analysts, and stock return comovement
by Allaudeen Hameed & Randall Morck & Jianfeng Shen & Bernard Yeung

2010 Research in Accounting for Income Taxes
by John Graham & Jana Raedy & Douglas Shackelford

2010 Information Disclosure, Intertemporal Risk Sharing, and Asset Prices
by Tri Vi Dang & Hendrik Hakenes

2010 Average Internal Rate of Return and investment decisions: A new perspective
by Carlo Alberto Magni

2010 Auswirkungen des Wechsels auf IFRS und US-GAAP auf die Gewinnprognosen von Analysten
by Paarz, Roland

2010 Reporting Frequency and Substitutable Tasks
by Christian Lukas

2010 Testing the Pecking Order, Method-of-Payment, Financial Slack, and Misvaluation Hypotheses for Tender Offers: Evidence from Japan
by Tadanori Yosano & Yoshinori Shimada

2010 Post-stock Performance of Bailout Acquisitions in Japan: A One Decade Experience
by Tadanori Yosano & Yoshinori Shimada

2010 Hidden Action, Identification, and Organization Design
by Schnedler, Wendelin

2010 Hidden Action, Identification, and Organization Design
by Schnedler, Wendelin

2010 Strategic accounting choice around firm level labour negotiations
by Ana María Sabater & Araceli Mora & Beatriz García Osma

2010 A Note on the Time Series Measure of Conservatism
by Sebastian Brauer & Frank Westermann

2010 Mandatory IFRS adoption and accounting comparability
by Stefano Cascino & Joachim Gassen

2010 Manipulation des Börsenkurses durch gezielte Informationspolitik im Rahmen von Squeeze-Outs? – Eine empirische Untersuchung am deutschen Kapitalmarkt
by Holger Daske & Moritz Bassemir & Felix F. Fischer

2010 Within- and Between-group Agreement in Supervisor’s Evaluative Behaviours: Do evaluative ‘styles’ exist?
by Noeverman, J.

2010 Non-GAAP and Street Earnings: Evidence from SFAS 123R
by Barth, Mary E. & Gow, Ian D. & Taylor, Daniel J.

2010 Roles, authority and involvement of the management accounting function: a multiple case-study perspective
by Lambert, Caroline & Sponem, Samuel

2010 Who is she and who are we? A critical essay on reflexivity in research into the rarity of women executives in accountancy
by Dambrin, Claire & Lambert, Caroline

2010 Contrôle de gestion et gouvernance cognitive:le cas d’une banque mutualiste Management accounting and cognitive governance:cooperative bank case study
by Christine Marsal

2010 Compared Activity-Based Costing Case Studies in the Information System Departments of two Groups in France:A Strategic Management Accounting Approach
by Grégory Wegmann

2010 Using PDA consistency checks to increase the precision of profits and sales measurement in panels
by Marcel Fafchamps & David McKenzie & Simon Quinn & Christopher Woodruff

2010 Cooperative provision of indivisible public goods
by dEHEZ, Pierre

2010 Company Valuation in an Emerging Economy - Caldonia: A Case Study
by Ignacio Vélez Pareja & Joseph Tham

2010 Depreciation Classes, Return on Investment and Economic Profitability
by Carlo Alberto Magni

2010 Costo de capital con costo del patrimonio apalancado como el riesgo de los escudos fiscales
by Joseph Tham & Ignacio Velez Pareja

2010 ROE, Market Value Added e creazione di valore
by Carlo Alberto Magni

2010 Forecasting Financial Statements (Slides)
by Ignacio Velez Pareja

2010 Operational and Financial Leverage (Slides)
by Ignacio Velez Pareja

2010 Timanco S.A.: Unpaid Taxes, Losses Carried Forward, Foreign Debt, Presumptive Income and Adjustment for Inflation: Matching DCF and EVA©
by Ignacio Velez Pareja & Joseph Tham

2010 Working Capital Management (Slides)
by Ignacio Velez Pareja

2010 Solución Analítica al Problema de la Circularidad Usando Flujos de Caja Descontados
by Felipe Mejia & Ignacio Velez Pareja

2010 Cost of Equity and WACC for Perpetuities with Constant Growth
by Felipe Mejia & Ignacio Velez Pareja

2010 Cost of Capital with Levered Cost of Equity as the Risk of Tax Shields
by Joseph Tham & Ignacio Velez Pareja

2010 Cost of Capital, Cost of Equity and Value Without Circularity for Constant Growth Perpetuities
by Felipe Mejía & Ignacio Velez Pareja

2010 Financial ratio analysis
by Ignacio Velez Pareja

2010 Risky Tax Shields and Risky Debt: A Monte Carlo Approach
by Ignacio Velez Pareja

2010 On the long-standing issue of the internal rate of return: a complete resolution
by Carlo Alberto Magni

2010 Analytical solution to the circularity problem in the discounted cash flow valuation framework
by Felipe Mejia & Ignacio Velez-Pareja

2010 Average internal rate of return and investment decisions: A new perspective
by Carlo Alberto Magni

2010 Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities can be Harmful
by Ralf Ewert & Rainer Niemann

2010 Taxes and Financial Reporting: Evidence from Discretionary Investment Write-Offs in Italy
by Giampaolo Arachi & Valeria Bucci

2010 A Note on the Time Series Measure of Conservatism
by Sebastian Brauer & Frank Westermann

2010 Hidden action, identification and organisation design
by Wendelin Schnedler

2010 Financial disclosure and the Board: A case for non-independent directors
by Y. Biondi & P. Giannoccolo & A. Reberioux

2010 Accounting Conservatism and Firm Investment Efficiency
by Beatriz García & Juan M. Garcia Lara & Fenando Penalva

2010 Fundamentals Of International Financial Accounting And Reporting
by Roger Hussey

2010 Finance & Ethics. Das Potential von Islamic Finance, SRI, Sparkassen
by

2010 L’information diffusée par l’exploitant sur le risque nucléaire : quelle réponse aux attentes des parties prenantes ?
by Plot-Vicard, Emmanuelle

2010 The Science Of Accounting At The University Of Economics – Varna: Names And Traditions
by Geno Genov

2010 Earnings Management Thresholds: The Case in Tunisia
by Anis Ben Amar & Ezzeddine Abaoub

2010 The Firm’S Patrimony €“ An International Approach
by Lucian Constantin Gabriel BUDACIA

2010 Caracterización del Business capital de las cooperativas de crédito a través del análisis Delphi
by Elies Seguí-Mas & Ricardo J. Server Izquierdo

2010 La inseguridad jurídica para los acreedores de las sociedades anónimas laborales ante el Real Decreto Ley 10/2008 de 12 de Diciembre: Mención a las sociedades constructoras y promotoras
by Sonia Benito Hernández & María Olga Zúñiga Durán

2010 El capital relacional de las cooperativas de crédito en España: un estudio cualitativo de sus intangibles sociales mediante el análisis Delphi
by Elies Seguí-Mas & Ricardo J. Server Izquierdo

2010 Los procesos concursales en situación de crisis: características de su aplicación a las sociedades cooperativas
by Javier Iturrioz del Campo

2010 Differences in Management accounting between family enterprises and non-family enterprises: A Statistical Approach
by Christine Duller

2010 Using Multiple Discriminant Analysis In The Bankruptcy Prediction In Albania €“ A Study With The State-Owned Enterprises
by REZARTA SHKURTI (PERRI) & BRUNILDA DURAJ (ZANI)

2010 Comparative Analysis on the Public Treasury Management Accounting in Romania - Present and Future -
by Maria MORARU & Denisa ABRUDAN

2010 International Management Accounting Standards Promote Business Growth
by Jeno BEKE

2010 The Practical Experience of Adapting to the International Accounting Standards
by Jeno BEKE

2010 Corruption, Fraud And Internal Control
by IONESCU, Luminiţa

2010 Bookkeeping Information Use For Implementing Management Principles
by BĂLUŢĂ, Aurelian Virgil

2010 Fiscal And Accounting News 2010
by IONESCU, Cicilia

2010 Business Continuity, A Constant Issue For Managers And Auditors
by BRAGA, Viorica

2010 Efficacy Of Internal Control And Controlling Business Risks
by IONESCU, Luminiţa

2010 The Accounting Law And The Globalisation Era
by LEPĂDATU, Gheorghe

2010 Investigate Corporate Social Responsibility and Segment Reporting Relationship
by Çiftçioğlu , Aydem & Poroy, Nergis

2010 Time-series Properties of Earnings and Their Relationship with Stock Prices in Brazil
by Pimentel, Rene Coppe & Lima, Iran Siqueira

2010 Relevanz, Qualitaet und Determinanten der externen Unternehmenspublizitaet zum Humankapital – eine empirische Bestandsaufnahme der HDAX-Unternehmen (Relevance, Quality and Determinants of Human Capital Disclosure – An Empirical Analysis of the German HDAX Companies)
by Thorsten Knauer

2010 Die Wirkung von Work-Life Balance Initiativen auf das Mitarbeitercommitment: Eine empirische Untersuchung in der Unternehmensberatungsbranche (The Impact of Corporate Work-life Balance Initiatives on Employee Commitment: An Empirical Investigation in the German Consultancy Sector)
by Stephan Kaiser & Max Ringlstetter & Cornelia U. Reindl & Martin L. Stolz

2010 Ethics in management accounting
by Marian TAICU

2010 The reflection of the company's profitability and liquidity in the accounting result
by Claudia BURTESCU

2010 The importance of the calculation methods based on direct costing in managerial decisions
by Victoria FIRESCU

2010 Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey
by Asli Gunduzay TÜREL

2010 ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms
by Mohamed El Hedi AROURI & Aldo LÉVY & Duc Khuong NGUYEN

2010 Usefulness of K-means Method in Detection Corporate Crisis
by Joanna DYCZKOWSKA

2010 The Role of Accounting Information in Financial Performance Measurements from External User’s Viewpoint
by Zbyněk Halíř

2010 Accounting for Cross-border Mergers and Its Problems
by Hana Vomáčková

2010 Impact of IAS 12 on Deferred Taxes Regulation in the Czech Republic
by Marcela Žárová

2010 Valuation Prospective of Merger Accounting of Deferred Tax
by Jiří Pelák

2010 Business Combinations Date for Mergers for Accounting Point of View
by Hana Vomáčková

2010 The Reasons for the Adoption of IFRS: Economic or Institutional?
by Dana Kovanicová

2010 Full Cost Recovery Method - the Challenge for Czech Universities?
by Jaroslav Wagner

2010 The cross-border mergers by Slovak Commercial and Accounting Law
by Roman Sklenár

2010 Translation of Financial Statements in Other Currency according to IFRS because of Business Combination
by Marie Zelenková

2010 Some Reasons for the Necessary Amendments to the Cross Border Mergers
by Jan Lasák

2010 Transposition of the Participation Rights to Employees into the National Law of Cross-border Mergers
by Marcela Žárová

2010 Influence of European Tax Law on the Czech Republic’s Tax Life
by Jana Skálová

2010 The True and Fair View in the European Union
by Marie Zelenková

2010 Key Factors Forming the Design of Management Control System in Non-governmental Organizations
by Ondřej Matyáš

2010 Czech Historian and Theorist Hugo Raulich (1866 - 1940)
by Miloslav Janhuba

2010 Financial and Accounting Criteria for Management of Business Process of Companies as Accounting Entities
by Bohuslava Knapová

2010 Negative Impact of Tax Deductable Provisions for Repair of Long-term Tangible Assets on True and Fair View of the Financial Statements
by Marie Zelenková

2010 Analysis of Development of the Accounting and Reporting for Small and Medium Enterprises
by Libuše Müllerová & Marie Paseková & Eva Hýblová

2010 Revision of Accounting Directives
by Marcela Žárová

2010 Commercial Fund, Recognition And Assessment
by Viorel Trif & Cristina Mihaela Nagy & Bogdan Cotleţ

2010 Options For The Assessment Of Items Of Financial Statements At National, European And International Level
by Silvia Samara

2010 Premises Of The Quality Management In Education
by Maria Buşe

2010 Accounting Treatments For Financing Entities
by Cristina Mihaela Nagy & Viorel Trif & Bogdan Cotleţ

2010 The Financial - Accounting Image For The Public Benefits Of Retirement
by Iuliana Cenar

2010 Accounting Ethics - Responsibility Versus Creativity
by Valentin Ioan Uşurelu & Mioara Marin (Nedelcu) & Alina Elena Danailă (Andrei) & Daniela Loghin

2010 Basic And Alternative Rules In Evaluation Of Tangible And Intangible Assets
by Luminiţa Rus

2010 The Necessity Of Accounting Information In The Management Of The Communitarian Services Of Public Utilities
by Dorel Mateş & Gheorghe Claudiu Feies

2010 Tax And Accounting Implications Of The Use Of Special Charge Scheme For Second-Hand Goods To The Pawn Shops In Romania
by Nicolae Ecobici & Lucia Popa-Paliu & Ionela-Claudia Dina

2010 Those Issues And Management Accounting Principles In The Organization Entities Milk Industry
by Georgeta-Mihaela Zaharia (Crivac) & Tatiana Uţa & Adriana Vasilescu (Gheorghita)

2010 Accounting Public Institutions From Classic To Modern
by Tatiana Uţa & Narcisa Coman (Andrei-Coman)

2010 From Traditional Accounting To Knowledge Based Accounting Organizations
by Nicoleta Radneantu & Emilia Gabroveanu & Roxana Stan

2010 Internal Audit Comparative Analysis - Management Control Concepts
by Mihai-Dorel Jurchescu & Nătăliţa-Mihaela Lesconi-Frumuşanu

2010 Business Management By International Accounting Standards
by JENO BEKE &

2010 The information content of SFAS No 131 interim segment reporting
by Joong-Seok Cho

2010 Business and economic aspects of accounting standardization in Hungary
by Jeno Beke

2010 Financial segment reporting in the function of building a motivation and rewarding system
by Ljubica Gajic & Ivana Medved

2010 Aspects on improving the financial reporting framework
by Professor Traian Nicolae, Ph.D.

2010 New Paradigms of Management Control
by Varzaru Anca Antoaneta & Varzaru Mihai

2010 Actuarial Accounting – the New Dimension of Accounting
by Botea Elena Mihaela & Stanila Oana Georgiana & SSahlian Daniela Nicoleta

2010 Accounting for Fair Value Headging
by Botea Elena Mihaela & Stanila Oana Georgiana & SSahlian Daniela Nicoleta

2010 The Balance Sheet and the Financial Position of the Enterprise
by Socea Alexandra-Daniela

2010 The Accountancy Profession in the Context of Global Financial Crisis
by Socea Alexandra-Daniela

2010 The Role of Accountancy and of the Expert Accountant within the Framework of Present International Economic Crisis
by Petroianu Grazia – Oana

2010 Unity and Uniqueness in the Accounting Profession
by Mitea Neluta & Vlad Costica

2010 The Accounting Profession – Guilty or Victim During the Current Crisis
by Mitea Neluta

2010 Joint Ventures – An Alternative and Efficient Form of Economic Organisation
by Manea Ioana Livia & Popa Ioana-Anda

2010 The Importance of Auditor’s Professional Judgement in a Global Economy
by Ionescu Iancu Octavian & Mocanu Mihaela & Turlea Eugeniu

2010 Trends of Accounting Information Use for Managerial Decisions Making
by Georgescu Cristina Elena

2010 The Statement of Changes in Equity and Financial Performance. The Necessity of a Global Performance Situation
by Gâdau Liana

2010 Application Integration - Financial Accounting Model in Applications Enterprise Resource Planning
by Codreanu Diana-Elena & Popa Ionela & Marin Camelia

2010 The Balance Point’s Role In The “Cost-Volume-Profit” Analysis
by Prof. Univ. Dr. Elena Ruse

2010 The Role Of The Accounting And Audit Standards In The Globalization Process
by Tulvinschi Mihaela

2010 Possibilities to Improve the Quality of Accounting Information
by Lector univ.dr. Tinta Alice & Prof.univ.dr. Munteanu Victor & Lector univ.dr. Zuca Marilena

2010 Extending the Cost Calculation by Allocating Fixed Expeditures Using the Direct-Costing Method
by Prof. Univ. Dr. Ruse Elena

2010 Study on the Application of the Accounting Regulations by the Economic Agents from Romania – Issues Concerning the Disclosure of Additional Information in the Explanatory Notes to the Financial Statements
by Rotila Aristita & Enachi Mihaela

2010 Evolutions and Implications of the Convergence Indicators in Romania's Crisis Damaged Economy
by Mihai Rebiga

2010 The Accounting Activity – a Basic Element in the Strategic Management of an Organization
by Petroianu Grazia - Oana & Petre Mihaela - Cosmina

2010 International Development Concerning Classification and Evaluation of Financial Instruments
by Mihaela – Cosmina Petre & Cristina Bunea Bontas

2010 Accounting Models Regarding the Transactions of Inward Processing of Goods
by Paliu-Popa Lucia & Ecobici Nicolae & Dina Ionela-Claudia

2010 Measuring social firm performance by accounting
by Ph D Professor Nicolaescu Cristina & Ph D Lecturer Tagaduan Diana

2010 Present and future of the accountant in the Romanian economic environment
by Ph D Professor Nicolaescu Cristina & Ph D Lecturer Pantea Mioara Florina

2010 Impairment of assets - between regulation and deregulation
by Professor Traian Nicolae, Ph.D.

2010 Materiality – Precondition or Consequence of Applying Professional Reasoning in Preparing and Presenting Financial Statements
by Prof.univ.dr. Victor Munteanu & Lector univ.dr Marilena Zuca & Lector univ.dr. Alice Tînta

2010 Cash flows management
by Mitran Paula Cornelia & Bebeselea Mihaela

2010 Does the Model of Evaluation Based on Fair Value Answer the Requests of Financial Information Users?
by Mitea Neluta & Sarac Aldea Laura

2010 The Impact of Using New Information Technologies on Accounting Organizations
by Mihalache Arsenie-Samoil

2010 Intangible Capital Accounting
by Mihalache Arsenie-Samoil

2010 Case Study on the Importance of Pertinent Costs in the Decision Making Process
by Mihalache Anita & Salagean Liana

2010 Rules of Valuation and Presentation of Assets in Balance Sheets
by Lupu Diana Viorica & Calistru Roxana Angela

2010 Leasing, a Solution to Credit Rationing
by Georgescu Maria - Andrada

2010 The Use of Cash-Flow Statement for Decision-Making
by Georgescu Cristina Elena & Asalos Nicoleta

2010 Searching for the Unique Conceptual Accounting Framework. The IASB Conceptual Framework Versus the FASB Conceptual Framework
by Gadau Liana

2010 New Approaches of Cost Calculation and Impact on Performance in The Furniture Industry, XXI Century Perspective
by Ene Dumitru

2010 The Leasing – Source of Financing Investments. Modern Forms of Leasing Contracts
by PhD. ec. Dumitrean Ioan

2010 The Relationship Between Environmental Accounting and Sustainable Development
by Ducu Corina & Ioneci Mihaela & Enache Tasica Daniela

2010 The Accounting Image of Public Entities from the Perspective of Suplliers-Users of Accounting Information Local Public Administration Sector
by Ph.D Student Dragu Gabi Georgiana

2010 Lean accounting, a new global approach
by Cretu Laura

2010 Fair value assessment – valences and limitations
by Cozma Ighian Diana & Nistor Cristina Silvia

2010 Quality Control of Accounting Information Provided by Annual Financial Statements
by Bulgariu Catalin & Costuleanu Carmen Luiza & Calistru Roxana Angela

2010 The Views of Accounting – Management Relation
by Budacia Lucian Constantin Gabriel

2010 Evolution and Tendencies Concerning the Romanian Insurance Accounting
by Botea Elena Mihaela & Sahlian Daniela Nicoleta

2010 The Evolutiontion Of The International Accounting Systems
by Bostan Ionel & Grosu Veronica & Iancu Eugenia

2010 Considerations of Performances in Tourism
by Asalos Nicoleta, & Georgescu Cristina Elena, & Trandafir Raluca Andreea

2010 Accounting Standards, Regulations and Herd Behavior
by Anghel Flavia Gabriela & Avrigeanu Alina Florentina & Glavan Bogdan Nicolae

2010 Human Assets in the Social Control Management
by Varzaru Anca Antoaneta & Varzaru Mihai

2010 Internationalization Of German Accounting - Do Fair-Value Valuations Lead To A Higher Quality Financial Reporting?
by Bodo Runzheimer

2010 Marketing Aspects In Strategic Management Accounting
by Dario Dunkovic & Durdica Juric & Tereza Nikolic

2010 Automatisierte Kontoabfragen Und Bankgeheimnis
by Urban Bacher & Kathrin Wolf

2010 Human Resources Accounting - Accounting For The Most Valuable Asset Of An Enterprise
by Vatasoiu Cristian Ionel & Cornescu Alina & Motoniu Ioan Dumitru

2010 Internal Control Mechanisms In The Context Of The Chalenge Financial Crisis
by Sgardea Florinel Marian & Turlea Carmen & Budacia Lucian Constantin Gabriel & Vuta Mihai

2010 Controversial Aspects Regarding The Accounting Harmonization Process In Romania. Harmonization, Convergence Or Conformity?
by Scorte Carmen Mihaela & Popa Dorina Nicoleta & Andreica Horia Tudor

2010 Sa 8000 - Accounting For Corporate Social Responsibility
by Motoniu Ioan Dumitru & Vatasoiu Cristian Ionel & Boca Ileana-Sorina

2010 Environmental Accunting And Corporate Social Responsibility
by Letitia Maria Rof & Dan-Constantin Danuletiu

2010 A Survey On Business Evaluation Methods Used In Mergers
by Jurcau Anca Sabina & Andreicovici Ionela Irina

2010 Accounting Convergence On Economic Crisis
by HOLBAN ONCIOIU IONICA

2010 The Ias/Ifrs Standards System Between Harmonization And Deformity
by Hlaciuc Elena & Socoliuc Marian & Mates Dorel

2010 The Impact Of Disconnection Of Accountancy From Taxation On The Share Result
by GROSANU ADRIAN & RACHISAN PAULA RAMONA & BERINDE SORIN ROMULUS

2010 Critical Development Of Costing Methods Used In The Furniture Industry, In The Context Of Economic Reality Special Xxi Century
by Ene Dumitru

2010 Ifrs, Us Gaap Or Romanian Regulations Can They Become One?
by Cirstea Andreea & Cirstea Stefan & Fulop Melinda

2010 Cost Volume Profit Model, The Break -Even Point And The Decision Making Process In The Hospitality Industry
by Briciu Sorin & Scorte Carmen

2010 "Patrimony" - A Controversial Matter Of Romania'S Program Of Accountancy Matching
by Boca (Rakos) Ileana - Sorina & Diaconu Florin & Cornescu Alina

2010 The Romanian Accounting System And The Accounting-Taxation Ratio
by BERINDE SORIN ROMULUS & RACHISAN PAULA RAMONA & GROSANU ADRIAN

2010 Creative Accounting - Players And Their Gains And Loses
by BALACIU DIANA ELISABETA & VLADU ALINA BEATTRICE

2010 Operational Assets Bookkeeping In Credit Institutions
by Zaharia (Chiru) Rodica & Socol Adela

2010 Disclosure Practices Concerning Consolidated Financial Statemens Of Romanians Groups Of Entites
by TIRON TUDOR ADRIANA

2010 Voluntary Disclosure And Performance In Time Of Economic Instability. The Case Study Of Turism Felix Company
by Popa Dorina Nicoleta & Balint Platon Judit & Bogdan Victoria

2010 A Managerial And Cost Accounting Approach Of Customer Profitability Analysis
by PETE Stefan & CARDOS Ildiko Reka

2010 An Explanation Of The Change In Accountants’ Attitude Towards Flexibility Using The Theory Of Reasoned Action
by Olimid Lavinia & Calu Daniela Artemisa

2010 Material Accounting Harmonization: An Overview Of Trade Literature
by Mustata Razvan V. & Matis Dumitru & Dragos Dana Simona

2010 Consolidation Policy: Past, Present And Future Approaches To The Concept Of Control
by Müller Victor-Octavian & Cardos Ildiko Reka & Ienciu Alin Ionel

2010 The Accounting Regulation Process In The Field Of Financial Instruments
by Matis Dumitru & Bonaci Carmen Giorgiana & Coroiu Sorina Ioana

2010 The Influence Of Global Financial Crisis On The Accounting Policies
by Marcus Cristina-Maria

2010 Diversity Of National And International Accounting Practices: The Case Of Intangible Assets
by Dragu Ioana-Maria

2010 Is There Any Room To Improve The Use Of Accounting Information?
by Deac Marius & Danciu Radu

2010 The Relationship Between Accounting And Taxation: A Brief International Literature Review
by CUZDRIOREAN DAN DACIAN

2010 Liability To Suppliers Reporting Standardization - Quality Growth Factor Of Account Information
by Briciu Sorin & Dragu Gabi Georgiana & Ivan Raluca

2010 Accountants About Accounting Policies. An Emiprical Investigation Of Smes From Bihor County
by Bogdan Victoria & Mester Ioana Teodora & Belenesi Marioara

2010 Does Fair Value Represent A Concern For Romanian Researchers?
by Andreicovici Ionela-Irina & Jurcau Anca-Sabina

2010 Psychology Models of Management Accounting
by Luft, Joan & Shields, Michael D.

2010 Empirically Based Asset Management Decision Support for Reliable and Cost Effective Asset Operation
by Michael Schenk & Frank Ryll

2010 Iranian Angle to Non-Audit Services: Some Empirical Evidence
by Mahdi Salehi & Mehdi Moradi

2010 Investor Valuation of the Abandonment Option: Empirical Evidence from UK Divestitures 1985-1991
by Ephraim Clark & Patrick Rousseau & Magid Gadad

2010 Methods of Evaluation of Intangible Assets
by Gabriel I. Nastase

2010 The Fiscal–Accountancy Correlation During the Globalization age. Features Specific for Romania – As Eeropean Union Country
by Gheorghe V. Lepadatu & Doina Maria Tilea & Iacob Baciu

2010 The Importance of the Cost Information in Making Decisions
by Gheorghe Lepadatu

2010 An Empirical Taxonomy of Accounting Information Systems in Romania
by Marius Deac & Radu Danciu

2010 The Opportunity and Specificity of Accounting Information Related to the Entry of Stocks Into the Management of Entities From Coal Extraction
by Magdalena Mihai & Constantin Staicu & Anca Ciumag

2010 Influencia macroeconómica y contable en los rendimientos accionarios en México
by Armenta-Fraire, Leticia. & Lorenzo-Valdés, Arturo. & Durán-Vázquez, Rocío.

2010 La Holding Estrategia Fiscal Para las Empresas Familiares
by Rosa Hilda Hernandez Sandoval & Sandra Patricia de la Garza Cienfuegos & Laura Leticia Gaona Tamez

2010 Exploring Optimism In Recommendations Accompanying Analyst Conflict Of Interest Rules
by Hsiou-Wei Lin & Wen-Chuan Miao

2010 The Timeliness Of Annual Reports In Bahrain And The United Arab Emirates: An Empirical Comparative Study
by Hussein Ali Khasharmeh & Khaled Aljifri

2010 Fundamental Analysis With Artificial Neural Network
by Birol Yildiz & Ari Yezegel

2010 A Roadblock To Us Adoption Of Ifrs Is Lifo Inventory Valuation
by Anne B. Fosbre & Paul B. Fosbre & Ellen M. Kraft

2010 Comprehensive Income In Times Of Crises: Evidence From Spanish Companies
by Francisco Sousa Fernández & María Mercedes Carro Arana

2010 Did Fasb 157 Cause The Financial Crisis?
by Peter Harris & Paul R. Kutasovic

2010 A Comparative Analysis Of Social Services And Social Security Programs In The International Arena
by Constance J. Crawford & Raymond Rigoli

2010 A Dynamic Financial Ratio Adjustment Model
by Yating Yang & H.W. Chuang

2010 Relevância informativa das Despesas de Investigação e Desenvolvimento: um estudo para o caso português
by Ana Cunha & José Moreira

2010 Do Boards with Different Compositions Face Different Organizational Information Contexts?
by Anne-Mie Reheul & Ann Jorissen

2010 SME’s Views on the Adoption and Application of “IFRS for SMEs” in Turkey
by Asuman Atik, Ph.D.

2010 Accounting GAAPs and Accounting Treatments for Management of Property: Case Studies from Greek Real Estate Market
by Konstantinos J. Liapis & Christos L.Galanos

2010 The Residual Value Models: A Framework for Business Administration
by Konstantinos J. Liapis

2010 El papel de la liquidez en el efecto de la nueva información. El caso de Latibex
by García, C. José & Herrero, Begoña & Ibáñez, Ana M.

2010 An Evaluation About The Importance Of Criteria Determining The Allocation Sequence In Step-Down Allocation Of Manufacturing Overhead Costs
by Haluk BENGÜ & Ahmet Vecdi CAN

2010 Construire les stratégies avec le Balanced Scorecard:vers une approche interactive du modèle de Kaplan et Norton
by Gérald Naro & Denis Travaillé

2010 Les changements en contrôle de gestion - quelle nature et quelles finalités?
by Tarek Chanegrih

2010 Le Time-Driven Activity-Based Costing (TDABC):un premier bilan à travers une étude de cas longitudinale
by Michel Gervais & Yves Levant & Charles Ducrocq

2010 The Need to Adapt to New Financial Accounting Technologies Information in the Context of Global Economic Crisis
by Enrique BONSON-PONTE & Ioan ANDONE & Adrian LUPASC & Ioana LUPASC

2010 Analysis of International Accounting Regulations with Regards to Fair Value
by Diana COZMA IGHIAN

2010 Fundamental Issues Concerning the Organization of Management Accounting in Units of Natural Resource Exploitation
by Lucia PALIU-POPA & Nicolae ECOBICI & Ionela-Claudia DINA

2010 Career Concern and Tax Preparer Fraud
by Chao Yang & Liansheng Wu & Xianhui Bo

2010 Aproximación metodológica de las ganancias/pérdidas por tenencia en las estadísticas fiscales del Gobierno
by Henry A. Mendoza T

2010 La complejidad y la teoría contable
by José Joaquín Ortiz Bojacá

2010 El patrimonio y los ciclos de operaciones financieras
by Campo Alcides Avellaneda Bautista

2010 Bases conceptuales para la construcciòn de teorìa contable
by Josè luis Villarreal

2010 Règimen legal, tributario, contable y social de las sociedades por acciones simplificadas -SAS-
by CONSTANZA LORETH FAJARDO CALDERÒN & MYRIAM ROMERO RESTREPO & CARLOS ANDRES VÈLEZ ROMERO

2010 Los sistemas contables administrativos: hacia la conformación de un programa de investigación desde la teoría de la estructuración
by Claudia Barrios Alvarez & Yaismir Adriana Rivera Arrubla

2010 Algunas experiencias exitosas en Latinoamérica relacionadas con la Estandarización Contable
by Abel María Cano Morales

2010 Accounting and Economic Rates of Return: A Dynamic Econometric Investigation
by Rodrigo M Zeidan & Marcelo Resende

2010 The Effect of the Transparency Level of the ISE-Listed Banks on Liquidity
by A. R. Zafer Sayar & Onder Kaymaz & Ali Alp

2010 Financial Reporting for the Repo Transactions and the Impact of Proposed Amendments in IAS 39 and IFRS 7
by Ýhsan Ugur Delikanli

2010 The Independent Organization Of The Activity - An Exit Route For Small Entrepreneurs During The Crisis
by SAVA Raluca & MARZA Bogdan & TARAN-MOROSAN Adrian

2010 A NEW DIMENSION FOR ACCOUNTING STANDARDS – IFRS FOR SMEs
by SMARANDA ANDREEA TRICA & MARILENA ZUCA & ALICE TINTA

2010 Luca Pacioli – Founder or Discoverer
by Jordanka Lubetzka

2010 Concept of the Balance Sheet Analysis of the Enterprise
by Julian Georgiev Velkov & Marko Liubomirov Timchev

2010 Profitability and banks’ financial statements: new data flows and interpretation methods
by Franco Tutino & Guido Bastianini

2010 Shareholder value creation and risks in European banks
by Franco Fiordelisi

2010 Clarifications and Proposals for Improvement in Romanian Accounting Regulations on Profit Distribution / Cover Loss and Presentation of Information Appropriate
by Aristita Rotila

2010 Business Intelligence Systems Accounting Integration in Romania. a Comparative Analysis
by Daniela Postolache (Mares)

2010 Initiatives of European Union’s Council on the Value Added Tax
by Mircea Muntean

2010 The Discriminant Analysis: an Exploratory Study Concerning the Degree of Financial Autonomy of Companies in the Context of the Romanian Business Environment
by Marilena Mironiuc & Mihaela-Alina Robu & Ioan-Bogdan Robu

2010 Considerations Regarding Calculation Cost in the Machine Building Industry
by Gabriela Marian

2010 Accounting Practices Regarding the Non-Current Assets Held for Sale
by Marilena Manea & Veronica Stefan

2010 Depreciation Test of Fixed Assets – Necessity, Indices of Value Loss, Certainty and Frequency of Assessment Evaluation
by Marinela-Daniela Manea & Elena Violeta Dragoi

2010 Correlation Cost - Performance in Terms of Management Accounting
by Dumitru Ene

2010 XBRL – Revolution in the Digital Financial Reporting of the Romanian Organizations
by Mihaela Enachi

2010 Efficient stocks administration in the frame of the present economic crisis
by Mihai Deju & Simona Elena Dragomirescu

2010 „The Control” in View of International Accounting Regulation and Romanian Accounting Regulation
by Cristina Ciuraru-Andrica & Elena Oprisan

2010 Improvement of Cost Calculation in Constructions – Application of the Standard Cost Method
by Adela Breuer & Mihaela Lesconi Frumusanu & Jeanina Biliana Ciurea & Monica Rosu

2010 Assets Restatement Model From The Natural Capital Maintenance Perspective
by Gina Raluca GUSE & Viorel AVRAM & Adriana CALU & Daniela Artemisa CALU

2010 Internal Audit Practices Of Listed Construction Companies In Malaysia: Some Preliminary Evidence
by Damien LEE & Issham ISMAIL & Daniela MITRAN

2010 Evaluation Of Cost Center Operations Using Abc Method
by Madalina Aurelia GRIGORE & Elena Daniela NICOLAE & George Ciprian GIJU & Daniela MITRAN

2010 Brainstorming - Evidence Collection Techniques In The Performance Audit
by Emilia VASILE & Ion CROITORU

2010 Misunderstanding Of Role And Position Of Accounting Standard Setting Authorities To Reduce Information Asymmetry: Empirical Evidence Of Iran
by Hamidreza VAKILIFARD & Hashem NIKOOMARAM & Vahab ROSTAMI & Mahdi SALEHI & Daniela MITRAN

2010 The Use Of Budgets In Forecasting The Activity Of The Firm
by Mariana MAN & Ioan C. DIMA & Daniela MITRAN

2010 The Assessment Of Financial Information Quality With The Aid Of Analytic Hierarchy Process: Banking Sector Case
by Arman Aziz Karagul & Ali Ozdemir

2010 Service Quality Of Members Of Accounting Profession: The Relationship Between Servis Quality To Costumer Satisfaction Eskä°Åžehä°R Application
by Kerim Banar & Vedat Ekergil

2010 The Importance Of Financial Reporting During Privatization: Turkish Case
by Yakup Selvi & Fatih Yilmaz

2010 Derivatives Usage In Risk Management By Turkish Non-Financial Firms And Banks: A Comparative Study
by Yakup Selvi & Aslı Türel

2010 An Attempt At Measuring The Fiscal Influence Over Accounting Of Romanian Listed Companies
by Dan Dacian Cuzdriorean & Szilveszter Fekete & Lucia Sucala

2010 Controversies On Integrated Accounting System
by Ana Maria Cordos & Horia Tudor Andreica & Letitia Maria Rof

2010 Cash Accounting Standardization In The Public Sector
by Cenar Iuliana

2010 Financial Analysis Of The Agricultural Holdings Viability In Romania In The European Context
by Camelia Burja & Vasile Burja

2010 Corporate Governance And Creative Accounting: Two Concepts Strongly Connected? Some Intersting Insights Highlighted By Constructing The Internal History Of A Literature
by Alina Beattrice Vladu & Dumitru Matis

2010 Considerations On Audit Of Group Financial Statements
by Attila Tamas Szora & Iulian Bogdan Dobra

2010 Participation As A Form Of Economic Activity
by Sorin Briciu & Iustin Atanasiu Pop & Oana Raluca Ivan

2010 Significant Doubt About The Going Concern Assumption In Audit
by Adela Socol

2010 Qualitative Factors Of Materiality - A Review Of Empirical Research
by Emil Irimie Popa & Ancuta Georgeta Span & Timea Melinda Fulop

2010 Jones, Dechow And Kasznik Models Significance In The Romanian Economic Environment
by Dumitru Matis & Alina Beattrice Vladu & Laura Negrea & Lucia Sucala

2010 Effective Cost Analysis Tools Of The Activity-Based Costing (Abc) Method
by Sorin Briciu & Sorinel Capusneanu

2010 Environmental Accounting - A Tool Used By The Entity For Determining Environmental Costs
by Nicolae Todea & Ionela Cornelia Stanciu & Ana Maria Joldos (Udrea)

2010 Impact Of International Financial Reporting Standards On Accounting Practices Harmonization Within European Union -Particular Case Of Intangible Assets-
by Adriana Tiron Tudor & Ioana-Maria Dragu

2010 How Transparent Are Companies Listed On The Bucharest Stockexchange When Disclose Them Consolidated Financial Statements?
by Adriana Tiron-Tudor & Raluca Valeria Ratiu

2010 Strategies In Optimizing The Output Of Financial Reporting: Project For A National Perspective
by Dumitru Matis & Carmen Giorgiana Bonaci & Razvan V. Mustata

2010 The Profit And Loss Account In Different Approaches. Advantages And Disadvantages
by Man Mariana & Gadau Liana

2010 Romanian Practitionners And The Use Of Estimates In Romanian Business Environment
by Nicoleta Farcane & Elena Iordache & Victoria Bogdan

2010 Balance Cash-Flow Models For Public Institutions - Clients And Suppliers
by Gabi Georgiana Dragu & Alina Putan & Aitai Marian

2010 Preparation For Implementing The Single European Currency
by Stănculescu Mimi-Florina Ph. D Student

2010 Methodological Foundamentations Concerning The Accountancy Of The Operations Of Purchasing Stocks From Coal Extraction
by Prof. Magdalena Mihai Ph.D & Anca Ciumag Ph.D Student & Student Adriana Iota

2010 Current Views And Directions Regarding The Audit Of Consolidated Accounts
by Lect. Daniel Goagără, Ph.D & Prof. Sorinel Domnişoru, Ph.D & Assist. Sorin Vinătoru Ph.D Student

2010 The Advantages And The Role Of Financial Accountant Consultancy For The Management Of Small And Medium Enterprises In Cost Establishing
by Lect. Ph.D Patrutescu Monica & Assoc. Prof. Ph.D Simion Dalia

2010 Legal Ecotax On Its Accounting And Disclosure
by Assoc. teacher Ph.D. Rof Letitia Maria

2010 Association Between Critical,Creative Thinking And Problem Solving In Accounting Researches: An Overview
by Balasundaram Nimalathasan & Assoc. Prof. Ph.D Brabete Valeriu

2010 Accounting Knowledge: Decision Support In Forestry
by Ph.D Student Postolache (Males) Daniela

2010 The Impact Of Multinational Corporations To The Current Economical Environment
by Lect. Ph.D Goagara Daniel & Prof. Ph.D Domnisoru Sorinel & Assist. Ph.D Student Vinatoru Sorin

2010 Advantages Of Using Object-Oriented Technologies In Modeling Costs
by Assoc. Prof. Ph.D Mehedintu Anca & Prof. Ph.D Pirvu Cerasela & Prof. Ph.D Soava Georgeta

2010 Capital Structure And Its Impact On Profitability: A Study Of Listed Manufacturing Companies In Sri Lanka
by Balasundaram Nimalathasan & Assoc. Prof. Valeriu Brabete Ph.D

2010 Hidden Costs And Social Control Management
by Assist. Anca Antoaneta Vărzaru PhD. Student & Prof. Mihai Vărzaru PhD.

2010 The Economic Growth And Development And The Natural Enviroment
by Assoc Prof. Marieta Stanciu Ph. D & Lect. Mădălina Mangra Ph. D & Assist. Natalia Sperdea Ph. D Student

2010 Diagnostic Analysis Of The Cost Per Unit Of Product
by Prof. Ioan Pană Ph. D & Prof. Viorica Pană Ph. D

2010 Aspects Regarding The Regulatory Risks Related To Shareholder S Equity
by Assoc. Prof. Cristian Drăgan Ph. D & Assoc. Prof. Valeriu Brabete Ph. D & Lect. Oana Gherghinescu Ph. D

2010 System Of Indicators Used For Analyzing Financial Balance At Dolj County Forestry Department
by Ec. Beleţu Elena Cristina, Ph.D. Student

2010 Total income and sources of funding in public broadcasting – capabilities and pre-requisites for all this acretion
by Florentina Popescu Ph. D

2010 National and International Methods of Fixed Assets Depreciation
by Silvia Samara Ph. D student

2010 Examining The Audit Clients Going Concern
by Lect. Prof. Sorinel Domnişoru Ph. D & Assist. Sorin-Sandu Vînătoru Ph.D Student & Mariana Gîrbaci Ph.D

2010 Conditioning On Accounting Models, Application And Offer Of Accounting Information
by Assoc. Prof. Valeriu Brabete Ph. D

2010 Audit and External Informational System
by Prof. Sorinel Domnişoru Ph. D & Assist. Sorin-Sandu Vînătoru Ph.D Student & Mariana Gîrbaci Ph.D

2010 A Brief Assessment Of Romania’S Competitive Level
by Assoc. Prof. Cosmin Fratostiteanu Ph.D

2010 The Economic Growth And Development And The Natural Enviroment
by Marieta Stanciu & Mădălina Mangra & Natalia Sperdea

2010 Dynamics Of The Fair Value In Accounting
by Mihai Ristea & Ionel Jianu

2010 Fighting The Enemy Of Fair View Principle – Getting To Know Creative Accounting
by Rucsandra Livia Moldovan & Sorin Adrian Achim & Cristina Bota-Avram

2010 The Impact Of The Economic Crisis On Environmental Costs
by Leontina Betianu & Sorin Briciu

2010 Accounting Treatment Of Assets Amortization Taken By Means Of Financial Leasing Regime
by Mihaela Tulvinschi

2010 Revaluation Issues In Financial Reporting: Case Of Financial Instruments
by Jiøí Strouhal

2010 Harmonization Of Audit Regulation In The European Union – A Case Of Croatia And Slovenia
by Sandra Jankoviè & Gordana Ivankoviè & Mateja Jerman

2010 Perspectives On Disclosing Human Capital Into The Notes Of The Financial Statements
by Rossen Petkov

2010 The History And The Development Of The Financial Reporting Specific To The Romanian Agriculture
by Ramona Laptes & Adriana Florina Popa

2010 Did Fair-Value Accounting Contribute to the Financial Crisis?
by Christian Laux & Christian Leuz

2009 Data Games : Sharing public goods with exclusion
by Pierre Dehez & Daniela Tellone

2009 The substantiation of the financial decision at enterprise level based on policy optimization and accounting forecast
by Ionescu, Cicilia

2009 Meeting Today's Financial Challenges Impairment Reporting: Improving Stakeholders' Confidence - Ernst & Young Survey Results
by Nicoleta ROMAN & Andreea STANCIU

2009 Valuation Implications for the Goodwill Impairment Test in Accordance with IAS 36 "Impairment of Assets"
by Sorin PETRE & Lars WIECHEN

2009 The Purchase Price Allocation - Statistics, Trends and Consequences
by Nicoleta ROMAN

2009 Bank cash flows – a source of new insight?
by Klumpes, Paul & Welch, Peter & Reibel, Andres

2009 Risk Effect versus Delayed Price Response: The Case of the Post-Earnings-Announcement Drift in Germany
by Hans-Peter Burghof & Matthias Johannsen

2009 Banka başarısızlıklarının yapay sinir ağlarıylatahmini: Türk bankacılık sistemi üzerine karşılaştırmalı bir uygulama
by Ünsal BAN & Murat MAZIBAŞ

2009 Traditionelle Budgetierung versus Beyond Budgeting: Darstellung und Wertung anhand eines Praxisbeispiels
by Held, Bärbel

2009 Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehmen
by Fürst, Benedikt & Henselmann, Klaus & Klein, Martin

2009 Behandlung von strategischen Beteiligungen im Einzelabschluss
by Henselmann, Klaus & Roos, Benjamin

2009 Enforcement in der Rechnungslegung: eine empirische Untersuchung der HDAX 110-Unternehmen
by Henselmann, Klaus & Klein, Martin & Schmidt, Mark

2009 IFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung?
by Henselmann, Klaus & Roos, Benjamin

2009 Der Wertpapierprospekt: empirische Befunde zur Qualität der Risikoangaben bei Neuemissionen
by Henselmann, Klaus & Klein, Martin & Maier, Christian

2009 Did fair-value accounting contribute to the financial crisis?
by Laux, Christian & Leuz, Christian

2009 The crisis of fair value accounting: Making sense of the recent debate
by Laux, Christian & Leuz, Christian

2009 The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing
by Gegenfurtner, Bernhard & Ampenberger, Markus & Kaserer, Christoph

2009 Determinants for using visible reserves in German banks: an empirical study
by Bornemann, Sven & Homölle, Susanne & Hubensack, Carsten & Kick, Thomas & Pfingsten, Andreas

2009 Quantitative methods in accounting research
by Marek Gruszczynski

2009 Value, Size and Momentum Portfolios in Real Time: The Cross-Section of South African Stocks
by Ryans Bartens & Shakill Hassan

2009 Projects Competition For Preparing The Budgets - A Possible Solution For Eastern European Countries
by Marius-Gabriel TOMOIALA & Gheorghe COTIUGÃ

2009 The role of the evaluation activity in current period of economic crisis
by Nica, Dumitru & Nicolae, Florina

2009 Challenges of international financial reporting standards (ifrs) in the islamic accounting world, case of middle eastern countries
by Amged Abd El Razik

2009 IAS 16 Property, Plant and Equipment - A Closer Look
by Muthupandian, K S

2009 IAS 24, Related Party Disclosures - A Closer Look
by Muthupandian, K S

2009 IAS 23 Borrowing Costs - A Closer Look
by Muthupandian, K S

2009 IAS 21 The Effects of Changes in Foreign Exchange Rates - A Closer Look
by Muthupandian, K S

2009 IAS 20 Accounting for Government Grants and Disclosure of Government Assistance - A Closer Look
by Muthupandian, K S

2009 IAS 19 employee benefits - a closer look
by Muthupandian, K S

2009 IAS 18 Revenue - A Closer Look
by Muthupandian, K S

2009 IAS 17 Leases - A Closer Look
by Muthupandian, K S

2009 The capitalization of the accounting information in the process of stocks analyse
by ciumag, anca

2009 A discussion on new cultural and accounting variables and IFRSs’ implementation[:] Empirical study on a sample of Central and Eastern European countries
by Dima, Bogdan & Dima (Cristea), Stefana Maria

2009 Environment and environmental effects of pollution. Model of eco-dashboard – A tool for analysis of environmental management performances
by Martinescu (Oprea), Dana Maria/G & Căpuşneanu, Sorinel/I

2009 Some aspects of the control and analysis of costs in the steel industry
by Căpuşneanu, Sorinel/I

2009 Activity-Based Management principles and implementation opportunities of the ABM system
by Căpuşneanu, Sorinel/I

2009 Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches
by Căpuşneanu, Sorinel/I

2009 Research of the implementation factors of the ABC method in the steel industry of Romania
by Căpuşneanu, Sorinel/I

2009 Good Corporate Governance And Earnings Management Practices: An Indonesian Cases
by murhadi, werner R.

2009 Investigating the Governmental Accounting Reform of Greek National Health System (ESY): Some preliminary Evidence
by FILIPPOS STAMATIADIS, Mr

2009 Traditional methods versus modern methods of determining unitary cost in forestry
by Tenovici, Cristina & Albici, Mihaela & Parpandel, Denisa Elena

2009 Analyzing the Classic Methods of Organizing the Administration Accountacy Used in the Carboniferous Mining Industry
by Paliu-Popa, Lucia & Dina, Ionela Claudia

2009 Issues on recognition, measurement and impairment of goodwill
by Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina

2009 Arguments for introducing accrual based accounting in the public sector
by Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina

2009 New approaches regarding business combinations
by Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina

2009 Issues on Hedge Effectiveness Testing
by Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina & Culiţă, Gica

2009 Modul de determinare a costului unitar de producţie pentru metrul cub de masă lemnoasă pe picior
by Tenovici, Cristina & Albici, Mihaela

2009 STRATEGIC costs management at societies group level. Multicriterial model for optimization
by Pirvu, Cerasela & Mehedintu, Anca

2009 Basic Principles of Hedge Accounting
by Bunea-Bontaş, Cristina Aurora

2009 Investitiile imateriale si performantele IMM-urilor
by Iacob, Constanta & Pirvu, Cerasela

2009 Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes
by Deaconu, Adela & Nistor, Cristina Silvia & Filip, Crina

2009 Intellectual capital communication: evidence from social and sustainability reporting
by Passetti, Emilio & Tenucci, Andrea & Cinquini, Lino & Frey, Marco

2009 Evaluarea pe baza de active: analiza critica
by Goagara, Daniel & Giurca Vasilescu, Laura

2009 Short Arbitrage, Return Asymmetry And The Accrual Anomaly
by Hirshleifer, David & Teoh, Siew Hong & Yu, Jeff Jiewei

2009 Reverse Charging Purchases to Intra-transportation Means in the Context of New Tax Regulations
by Ecobici, Nicolae & Busan, Gabriela

2009 Accounting Monograph on the Accounting for the Movement of Timber to Forest Exploitation Companies
by Ecobici, Nicolae & Busan, Gabriela

2009 Some considerations on accounting for pawnshops in Romania
by Huian, Maria Carmen

2009 Opinions on allocation of profit carried forward to dividends
by Bunget, Ovidiu-Constantin

2009 About intellectual forgery in romanian accounting law
by Bunget, Ovidiu-Constantin

2009 Aspecte conceptuale si tehnice privind viitoare reglementari contabile pentru IMM-uri in Europa
by Deaconu, Adela & Popa, Irimie & Buiga, Anuta & Fulop, Melinda

2009 Adoption and diffusion of double entry book-keeping in Mexico and Spain: A related but under-investigated development
by Batiz-Lazo, Bernardo & Hernandez-Borreguero, Julian & Maixe-Altes, J. Carles & NuÑez-Torrado, Miriam

2009 Potential dividends versus actual cash flows in firm valuation
by Magni, Carlo Alberto & Vélez-Pareja, Ignacio

2009 Axiomatization of residual income and generation of financial securities
by Ghiselli Ricci, Roberto & Magni, Carlo Alberto

2009 Explaining earnings persistence: a threshold autoregressive panel unit root approach
by Galimberti, Jaqueson Kingeski & Cupertino, César Medeiros

2009 Studiu privind posibilitatea implementarii balance scorecard-ului in universitati
by Nistor, Cristina Silvia

2009 Did Fair-Value Accounting Contribute to the Financial Crisis?
by Christian Laux & Christian Leuz

2009 Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?
by Kevin S. Markle & Douglas Shackelford

2009 Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock
by Christian Leuz & Catherine Schrand

2009 Information Asymmetry, Information Precision, and the Cost of Capital
by Richard A. Lambert & Christian Leuz & Robert E. Verrecchia

2009 Accounting and economic measures:An integrated theory of capital budgeting
by Carlo Alberto Magni

2009 Economic Loan Loss Provision and Expected Loss
by Stefan Hlawatsch & Sebastian Ostrowski

2009 Corporate governance and impression management in annual press releases
by Beatriz García Osma & Encarna Guillamón Saorín

2009 Information Availability, Information Quality and the Financial Structure of Belgian SME's
by Van Campenhout, Geert & Van Caneghem, Tom

2009 Founder Succession and Accounting Properties
by Fan, Joseph P.H. & Wong, T.J. & Zhang, Tianyu

2009 Gray Markets and Multinational Transfer Pricing
by Romana L. Autrey & Francesco Bova

2009 Refining measures to improve performance measurement of the accounts receivable collection function
by Philip Leitch & Dawne Lamminmaki

2009 Board Committees, CEO Compensation, and Earnings Management
by Christian Laux & Volker Laux

2009 Testing Earning Management
by Fok, D. & Franses, Ph.H.B.F.

2009 The Incentives for Tax Planning
by Armstrong, Christopher S. & Blouin, Jennifer L. & Larcker, David F.

2009 On the Fortunes of Stock Exchanges and Their Reversals: Evidence from Foreign Listings
by Fernandes, Nuno & Giannetti, Mariassunta

2009 Accounting and economic measures: an integrated theory of capital budgeting
by Carlo Alberto Magni

2009 Decomposition of a Certain Cash Flow Stream: Systemic Value Added and Net Final Value
by Carlo Alberto Magni

2009 Economic value added and systemic value added: symmetry, aditive coherence and differences in performance
by Roberto Ghiselli Ricci & Carlo Alberto Magni

2009 A Logical Umbrella for Firm Evaluation: The Fundamental Relation [Un Ombrello Logico Per La Valutazione Di Azienda: La Relazione Fondamentale]
by Carlo Alberto Magni

2009 Valoracion de flujos de caja en inflacion. El caso de la regulacion en el Banco Mundial
by Ignacio Velez-Pareja

2009 Analisis financiero y control (slides)
by Ignacio Velez-Pareja

2009 Modeling excess profit
by Carlo Alberto Magni

2009 Potential dividends versus actual cash flows in firm valuation
by Carlo Alberto Magni & Ignacio Velez-Pareja

2009 Analisis financiero y control
by Ignacio Velez-Pareja & Miguel R. Davila

2009 Firm-specific factors influencing the selection of accounting options provided by the IFRS: Empirical evidence from Spanish market
by Juana Aledo & Fernando García-Martínez & Juan M. Marín Diazaraque

2009 The Complementarity Between Segment Disclosure and Earnings Quality, and its Effect on Cost Capital
by Belén Blanco & Juan M. Garcia Lara & Josep A. Tribó Giné

2009 Fair value versus historic cost Valuation for Biological assets: Implications for the quality of financial information
by Josep Ma. Argiles (UB) & Josep Garcia Bladon (IQS) & Teresa Monllau (UPF)

2009 Credibility of earnings from a principal-agent coalition perspective
by Nándor KALICZKA

2009 Transparency and disclosure between theory and practice. A case study of Romania
by Adina POPA & Rodica BLIDIEL & Victoria BOGDAN

2009 Arguments for use of ABC in TQM environment
by Carmen NECULA

2009 Financial Analysis, Planning and Forecasting:Theory and Application
by Alice C Lee & John C Lee & Cheng F Lee

2009 Accountability et ethnicité dans une congrégation religieuse : l’Armée du Salut en France, en Suisse, au Royaume-Uni et en Suède
by Joannides, Vassili

2009 Cost Effectiveness of Paying Value Added Tax from the Viewpoint of Businesses
by Eva Sopková

2009 Risk Reporting and Bank Runs
by Susanne Homölle

2009 EVA – Advanced method for performance evaluation in banks
by POPA Gabriela & MIHAILESCU Laurentiu & CARAGEA Codin

2009 Management accountants’ participation in strategic management processes: A cross-industry comparison
by Bostjan Aver & Simon Cadez

2009 International and European in the Accounting System of Romania
by Anca Gabriela TURTUREANU & Cornelia Elena TUREAC

2009 How to Implement an Accurate and Effective Costing System in Manufacturing Organizations
by Boris POPESKO

2009 Treasury Flows Overview
by Cornelia Elena TUREAC & Anca Gabriela TURTUREANU

2009 Fair Value Accounting and Measurement through FASB’s Developments
by Carmen Giorgiana BONACI & Jiří Strouhal & Dumitru MATIS

2009 Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
by Jana Skálová & Tomáš PODŠKUBKA

2009 Historical Costs versus Fair Value Measurement in Financial Accounting
by Dana Dvořáková

2009 A Benefit of New Costing Methods for the Strategic Management
by Bohuslava Knapová

2009 The Hicks’ Concept of Income and Its Relevancy for Accounting Purposes
by David Procházka

2009 Role of Budgeting in Modern Corporate Governance (Empirical Study in the Czech Republic)
by Jana FIBÍROVÁ & Libuše Šoljaková

2009 Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries?
by Marcela Žárová & Ladislav MEJZLÍK

2009 Financial Management and Controlling in the Sector of Agriculture after the EU Entry
by Miroslav Grznár & Alžbeta Foltínová

2009 Firm Strategic Thinking and its Informational Support
by Bohumil Král

2009 The Role of External Auditors in Detection Process of Accounting Frauds
by Libuše Müllerová

2009 The Using of Environmental Accounting for Investment Decisions
by Bohuslava Knapová

2009 Sustainability Accounting as a Tool for Corporate Sustainability Performance Management
by Jaroslava Hyršlová & Marie Kubáňková

2009 Accounting and Reporting for Sustainable Development
by Dana Dvořáková

2009 Approaches and possibilities of using accountingt information to measure sustainable development of corporation
by Jana Fibírová & Bohumil Král

2009 Environmental Management Systems as one of the Sustainability Development Instruments; a Position and the Role of Management and Financial Accounting
by Dana Kovanicová

2009 Firm Strategic Thinking and its Informational Support
by Bohumil Král

2009 Conclusions of International Conference Impact of Global Crisis on Performance Management
by Michal Menšík & Jakub Stránský

2009 Impact of EC Directive on Disclosure of Accounting Information for Small and Medium-Sized Companies
by Marcela Žárová

2009 Organic Balance Theory by Fritz Schmidt (1882 - 1950)
by Miloslav Janhuba

2009 “Quality” Income from in Operating Activities under Czech Accounting Legislation
by Václav Černý

2009 Revaluation in Czech Financial Accounting and Legal Merger
by Hana Vomáčková

2009 The End of the Year at Organizational Units of State of the Czech Republic
by Jaroslava Marhounová

2009 Not very Known Author of Du Pont Model - Frank Donaldson Brown (1885 - 1965)
by Petr Marek

2009 The Relation between Financial Reporting Rules and Rules for Tax Base Determination
by Danuše Nerudová

2009 Impact of Revenue Recognition on Future Performance
by Libuše Šoljaková

2009 Ninety Years of Dynamic Balance Theory by Johann Wilhelm Eugen Schmalenbach (1873 - 1955)
by Miloslav Janhuba

2009 The Process of Contingent Liabilities Valuation for IFRS 3 Purposes
by Tomáš Brabenec

2009 Information on Revenues and Income in the Financial Statements of the Czech Companies
by David Procházka

2009 Implementing Sme’S Ifrs On Micro-Companies Issues
by Ema Speranta MASCA & Larissa Margareta BATRÂNCEA & Bradut Vasile BOLOS

2009 Issues On Implementation Of Ifrs For Smes
by Ema Speranta MASCA & Irina Doina PASCAN & Larissa Margareta BATRÂNCEA

2009 The Valuation Implications of Sales Growth in Start-up Ventures
by Ilanit Gavious & Dafna Schwartz

2009 Accounting Policies of HEP d.d. Zagreb According to International Standards
by Velimir Lovric

2009 Trends of Voluntary Internet Reporting in Croatia: Analysis for the Period 2005 - 2007
by Ivica Pervan

2009 Considerations Regarding The Accounting Profession In Europe - Competitiveness And Professional Ethics
by Hlaciuc Elena & Socoliuc Marian

2009 PRESENTATION OF SUBSIDIES IN THE FINANCIAL REPORTS OF ECONOMIC ENTITIES a€“ NECESSITY AND IMPORTANCE
by Hategan Camelia-Daniela & Imbrescu Carmen-Mihaela & Megan Ovidiu-Octavian

2009 Quelques Propos Sur La Reforme Comptable. Le Cas De La Roumanie
by Feleaga Niculae & Feleaga Liliana & Sandu Raluca & Avram Viorel

2009 Ifrs 8 – Operating Segments
by DUMBRAVA PARTENIE & Sucala Lucia & BOCHIS LEONICA & BREBAN LUDOVICA

2009 National And International Approach To Financial Instruments
by Briciu Sorin & Samara Silvia

2009 Solutions For Measuring The Fair Value Of The Workforce
by Deaconu Adela

2009 Considerations On The Fair Value Of Revenues Recognized In Financial Statements
by Deaconu Adela & Nistor Cristina & Cuzdriorean Dan

2009 Tax Optimization Through Transfer Pricing, Common And Manipulative Practice
by Cuzdriorean Dan Dacian & Jurcau Anca Sabina

2009 Historical Cost Versus Fair Value
by Cozma Ighian Diana

2009 The Quality Of Accounting Data – An Absolute Requirement
by Cozma Ighian Diana

2009 Study Regarding The Ethics And Creativity In The Financial-Accounting Activity
by Ciuhureanu Alina Teodora & Baltes Nicolae

2009 Research Concerning Tanatogenesis In The Romanian Accountancy: The Case Of The Public Sector
by Calu Daniela & Olimid Lavinia & Dumitru Madalina

2009 Opinions On Allocation Of Profit Carried Forward To Dividends
by Bunget Ovidiu-Constantin PhD

2009 Comparative Analysis Regarding The Amortisation Of Non Current Assets In A National And International Context
by Brabete Valeriu & Dragan Cristian

2009 Study Concerning The Differences Between The Fourth Directive And Accounting Standards From Romania
by BOTEZ DANIEL & PRAVAT CRISTINA IONELA

2009 The Policy Of Prices An Important Element In Substantiation Of Penetration Strategy In New Market Segments
by Boghean Florin & Hlaciuc Elena & Boghean Camen & Danila Morosan Lucia

2009 Voluntary Internet Financial Reporting And Disclosure – A New Challenge For Romanian Companies
by Bogdan Victoria & Pop Cosmina Madalina & Popa Dorina Nicoleta

2009 Garanties De Bonne Ececution
by BENGESCU MARCELA & DUMITRU MIHAELA

2009 Contrats De Vente Comportant Une Clause De Reserve De Propriete
by BENGESCU MARCELA & BENGESCU RALUCA

2009 Study Regarding The Importance Of Accountancy Inside Organisations
by Baltes Nicolae & Ciuhureanu Alina Teodora

2009 A Strategic Approach Of Management Accounting
by Almasan Alina Carmen & Grosu Corina

2009 Effects Of Residual Value Revision On The Lessor’S Results In The Finance Lease Contracts
by Tulvinschi Mihaela & Chirita Irina

2009 Fiscal And Accountancy Aspects Concerning The Economic Activity Of Intra-Communitarian Goods Transport
by PRAVAT IONELA CRISTINA & BOTEZ DANIEL

2009 CANCELLATION OF A LEASING CONTRACT a€“ EVALUATING THE ASSET REGAINED
by PAUNESCU MIRELA

2009 From The Harmonization Need To The Spontaneous Accounting Harmonization
by Mustata Razvan V. & Matis Dumitru

2009 Harmonisierung Des Jahresabschlusses
by Muresan Mariana Leontina & Ungureanu Camelia Alis & Fulop Melinda Timea

2009 Searching For The Fair Story Behind Fair Value For Financial Instruments
by Matis Dumitru & Bonaci Carmen Giorgiana

2009 Accounting Treatment Of Web Design According To International Standards Of Financial Reporting Ias / Ifrs. An International And National Approach
by Mates Dorel & Socoliuc Marian & Hlaciuc Elena

2009 Procedures And Mechanisms For Prevention Of The Risk Of Financial Insolvency In The Banking System Through The Use Of Risk Provisions
by Imbrescu Carmen-Mihaela & HaLLegan Camelia-Daniela & Megan Ovidiu-Octavian

2009 Corporate Governance- A Transparency Index For The Romanian Listed Companies
by Cuc Sunhilde & Kanya Hajnalka

2009 Justifying Environmental Cost Allocation in a Multiple Product Firm: A Case Study
by Collins C. Ngwakwe

2009 Hacia una ordenación de las pequeñas empresas atendiendo a su posible situación de fracaso/Towards a Ranking of Smaller Companies According to Their Failure Risk
by VERES FERRER, ERNESTO JESÚS & LABATUT SERER, GREGORIO & POZUELO CAMPILLO, JOSE

2009 The Business Combination Accounting and Probabilistic Purchase Methods
by Isao Nakano

2009 Railroad Regulation in the United States in the Nineteenth Century: A Lesson in International Accounting
by Hidetoshi Yamaji

2009 Liberty and Concordance in Book-Keeping
by Mihai Ristea & Gheorghe Lepadatu & Corina Graziella Dumitru

2009 Earnings Rounding-up Behavior and Earnings Management
by Kuang-Ku Chen & Kuo-Chih Cheng & Mei-Ling Yang & Shao-Hsi Chung

2009 Top Management Compensation, Earnings Management And Default Risk: Insights From The Chinese Stock Market
by Wei Ting & Sin-Hui Yen & Sheng-Shih Huang

2009 An Empirical Study Of Qualification And Criteria Required Of Public Auditors In Jordan
by Hussein Ali Khasharmeh

2009 The Globalization Of Accounting Standards : Ifrs Versus Us Gaap
by Anne B. Fosbre & Ellen M. Kraft & Paul B. Fosbre

2009 Reexamination Of The Relationship Between Disclosure And Cost Of Capital
by Randall Zhaohui Xu

2009 Determining Factors of Internet Financial Reporting in Indonesia
by Luciana Spica Almilia

2009 Stock Price Reactions to the Canadian Lifetime Capital Gains Exemption
by Tao Zeng

2009 Evidence on Auditors Use of Business Continuity Models as an Analytical Procedure
by Nirosh Karuppu

2009 Opportunity Cost, Excess Profit, and Counterfactual Conditionals
by Carlo Alberto Magni

2009 The Impact of Accounting Restatements on a Firm’s Cost of Public Debt
by Anneleen Cornil

2009 What Determines Goodwill Impairment?
by Arnt Verriest & Ann Gaeremynck

2009 The Estimation of the Equilibrium Real Exchange Rate for Romania
by Bogdan Andrei Dumitrescu & Vasile Dedu

2009 Transparency in Financial Statements (IAS/IFRS)
by Gheorghe V. Lepadatu & Mironela Pirnau

2009 Enfoques de estudio y modelos de investigación sobre calidad y resultados: una revisión crítica
by Marín Vinuesa, Luz María

2009 Capacidad informativa de los resultados contables en la empresa familiar
by Bona Sánchez, Carolina & Pérez Alemán, Jerónimo & Santana Martín, Domingo Javier

2009 Applications of Management and Cost Accounting In Republic History of Turkey
by Seckin Gonen & Suleyman Yukcu

2009 Finanzkrise: die Rolle der Rechnungslegung
by Joachim Gassen

2009 La gestion des résultats et les performances comptables à long terme des entreprises françaises émettrices d’actions
by Hatem Mansali

2009 Les relations entre les budgets et les systèmes de mesure de la performance non financière:une étude empirique
by Christophe Germain

2009 L’articulation ABC-CRM au service d’une gestion du couple coût-valeur:le cas d’une entreprise de micronutrition
by Zouhair Djerbi

2009 Le rôle de l’information de gestion dans la relation dirigeants-actionnaires:le cas des sociétés de capital investissement
by Florence Cavelius & Philippe Dessertine

2009 Evolution de la norme du contrôle interne dans le contexte public local
by Julien Batac & David Carassus & Christophe Maurel

2009 Diagnosis and Instrument of the Financial Analysis
by Stefanita SUSU & Mihaela BIRSAN

2009 How to Be a Good Entrepreneur in Our Days? Just Follow an Excellent Business Plan!
by Emilia UNGUREANU & Felix-Constantin BURCEA

2009 The Legal and Accounting Dimension of Pawn
by Iuliana CENAR

2009 The Anachronism of the Local Public Accountancy Determinate by the Accrual European Model
by Riana Iren RADU & Eduard IONESCU

2009 The Perspectives and the Opportunity of Evaluation from the Angle of the Relation Evaluation – Accounting – Reporting
by Ligia ANTONESCU & Mihail ANTONESCU

2009 La gestión del resultado, una aproximación empírica en el sector hotelero mediante ajustes por devengo
by Laura Parte Esteban & María Jesús Such Devesa

2009 Las representaciones sociales del concepto de responsabilidad social en los estudiantes de contaduría pública: hacia la estructura del sentido común
by EDISON FREDY LEÓN PAIME & DIEGO MAURICIO BARRAGÁN & ERNESTO RAVELO

2009 Potential Dividends And Actual Cash Flow. A Regional Latin American Analysis
by IGNACIO VÉLEZ - PAREJA & MARIANO GERMÁN MERLO & DAVID ANDRÉS LONDOÑO BEDOYA & JULIO ALEJANDRO SARMIENTO SABOGAL

2009 Potential Dividends And Actual Cash Flows In Equity Valuation. A Critical Analysis
by IGNACIO VÉLEZ - PAREJA & CARLO ALBERTO MAGNI

2009 Reverse Charging Purchases to Intra-Transportation Means in the Context of New Tax Regulations
by Ecobici Nicolae & Busan Gabriela

2009 Financial Audit and a Well Organized Accounting
by Starcea Dumitru

2009 Inflation Accounting and Stock Returns: Evidence From Istanbul Stock Exchange (ISE)
by Berna Kirkulak & Çagnur Kaytmaz Balsari

2009 The Analysis Of Financial Fragility’S Effects On Textile Industry With The Assistance Of Financial Ratios- 1992-2003 Analysis
by Arman Aziz Karagul & Bilge Kagan Ozdemir

2009 An Evaluation Of Transformations In Financial Performance Measurement In Terms Of Turkey
by Murat Ertugrul

2009 Ensuring The Quality Of Services By Making Costs Effective In The Management Of Rural Tourist Boarding Houses
by Larisa Dragolea & Radu Matei Todoran

2009 Objectives And Particularities Of Decisions In The Context Of Corporate Governance
by Florin Boghean & Elena Hlaciuc & Lucia Morosan-Danila & Carmen Boghean

2009 Passing From Accounting To Fiscal Depreciation
by Marilena Zuca & Alice Tanta & Smaranda Andreea Trica

2009 The Crisis And The Cost Management
by Sorin Briciu & Florentina Sas

2009 The Financial Performance In Higher Education Institutions. Informational Supports
by Iuliana Cenar

2009 Auditor Liability In Period Of Financial Crisis
by Nicolae Todea & Ionela Cornelia Stanciu

2009 The Importance Of Accounting Information In Crisis Times
by Carmen Mihaela Scorte & Adina Cozma & Luminita Rus

2009 Study Regarding The Accounting Activity Matter Tackled From The Efficiency Requirements
by Alina Teodora Ciuhureanu & Nicolae Baltes

2009 A Brief Review Of Creative Accounting Literature And Its Consequences In Practice
by Diana Balaciu & Victoria Bogdan & Alina Beattrice Vladu

2009 Cash-Flow Reporting Between Potential Creative Accounting Techniques And Hedging Opportunities Case Study Romania
by Dumitru Matis & Alina Beattrice Vladu & Laura Negrea

2009 The Impact Of The Introduction Of The Single European Currency In The Romanian Accounting System
by Ph.D Student Stanculescu Mimi-Florina

2009 The Financial-Accounting Specialists’ Adaptation To The Management Requirements
by Lect. Ph.D Ciuhureanu Alina Teodora & Prof. Ph.D. Baltes Nicolae & Prof. Ph.D Gorski Hortensia

2009 The Opinion Of The American Legislators On The Balance Sheet
by Lect. Ph.D Ovidia Doinea

2009 The Economic And Legal Framework Of The International Relations: A Conceptual Approach
by Assist. Ph.D. Paul – Bogdan Zamfir

2009 The Necesity For Auditing The Financial-Accounting Activity
by Ph.D Student Calota George & Assist. Ph.D Student Vînatoru Sorin-Sandu

2009 An Approach Of The Relationship Between Financial Audit And Accounting Financial Controlling
by Assoc. Prof. Ph.D Madalina Bogdan

2009 The Politics Of Financial Auditing
by Assist. Ph.D Student Vinatoru Sorin-Sandu & Prof. Ph.D Domnisoru Sorinel

2009 The Competences And The Impact Of Evaluation Categories On The Fidelity Of Accounting Information
by Assoc Prof. Ph.D Mihai Antonescu & Ph.D Student Ligia Antonescu

2009 The audit risk associated to the depreciation adjustments of the tangible assets during the financial instability period
by Adela SOCOL & Szora Attila TAMAS

2009 Statutory Audit
by Prof. Ana MORARIU1, Ph. D & Prof. Sorinel Domnişoru2, Ph. D & Ec. Tanţi CERCEL3 Ph.D candidate

2009 Innovations Of The Abc Method In The Cost Calculation
by Ionescu Ion

2009 A new approach on evaluation and accounting information specific to bankruptcy
by Daniel GOAGR & Laura GIURC- VASILESCU

2009 Cost Analysis of Good Practice – a Case Study for Dentistry Services in Romania
by Dutescu Adriana & Ponorîca Andreea Gabriela & Stanila Georgiana Oana

2009 Pleading for the management controller profession in the trade area
by Mihaela Dumitrana & Mariana Gl?van & M?d?lina Dumitru

2008 Managerial Ownership and Accounting Conservatism: Empirical Evidence from Japan
by Akinobu Shuto & Tomomi Takada

2008 Türkiye’deki muhasebe meslek mensuplarının etik karar alımlarında çok boyutlu etik ölçeğinin geçerliliği üzerine bir araştırma
by N.Mine TÜKENMEZ & Nilgün KUTAY & G. Cenk AKKAYA

2008 Sivil Toplum Kuruluşlarında Muhasebe Şeffaflığı
by M. Fatih GÜNER & M. Ünsal MEMİŞ

2008 Türk muhasebe meslek mensuplarının kişisel değerlerinin belirlenmesine yönelik bir araştırma
by Nilgün KUTAY & N. Mine TÜKENMEZ & G. Cenk AKKAYA

2008 Son düzenleme ve gelişmeler kapsamında bağımsız denetim ve muhasebe-denetim mesleğinin rolü: Sermaye piyasaları açısından bir değerlendirme
by Ali ALP & Zafer SAYAR

2008 Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG
by Henselmann, Klaus & Kaya, Devrimi

2008 Earnings management and audit adjustments: An empirical study of IBEX 35 constituents
by Oriol Amat & Oscar Elvira & Petya Platikanova

2008 Measuring intangibles' productivity. Empirical evidence from Spanish firms
by Ester Oliveras & David Castillo

2008 On the Effects of the Degree of Discretion in Reporting Managerial performance
by De Waegenaere, A.M.B. & Wielhouwer, J.L.

2008 Dynamic Tax Depreciation Strategies
by De Waegenaere, A.M.B. & Wielhouwer, J.L.

2008 The Degradation of Distorted Performance Measures
by Randolph Sloof & Mirjam van Praag

2008 Earnings Management and Contest to the Control: An Analysis of European Family Firms
by Jara-Bertin, Mauricio & López-Iturriaga, Félix J.

2008 On the Interplay between Strategy and Management Control Systems
by Aernoudts, R.H.R.M. & De Heer, M.A.

2008 Historia de un romance singular: encuentros y desencuentros de la partida doble en México
by Batiz-Lazo, Bernardo & Hernandez-Borreguero, Julian & Maixe-Altes, J. Carles & Nu~ez-Torrado, Miriam

2008 Thought and Behavior Contagion in Capital Markets
by Hirshleifer, David & Teoh, Siew Hong

2008 Thought and Behavior Contagion in Capital Markets
by Hirshleifer, David & Teoh, Siew Hong

2008 Governança corporativa e divulgação de relatórios financeiros anuais
by Amaral, Hudson & Iquiapaza, Robert & Tomaz, Wesley & Bertucci, Luiz

2008 Potential dividends and actual cash flows. Theoretical and empirical reasons for using ‘actual’ and dismissing ‘potential’, Or: How not to pull potential rabbits out of actual hats
by Vélez-Pareja, Ignacio & Magni, Carlo Alberto

2008 IFRS 5 Non-current assets held for sale and Discontinued operations - a closer look
by K S, Muthupandian

2008 IAS 1 Presentation of Financial Statements - A Closer Look
by Muthupandian, K S

2008 IFRS 6 exploration for and evolution of mineral resources - a closer look
by Muthupandian, K S

2008 IFRS 8 Operating Segments - A Closer Look
by Muthupandian, K S

2008 IAS 12 Income Taxes - A Closer Look
by Muthupandian, K S

2008 IAS 11 Construction Contracts - A Closer Look
by Muthupandian, K S

2008 IAS 10 Events After the Reporting Period - A Closer Look
by Muthupandian, K S

2008 IFRS 7 Financial Instruments: Disclosures - A Closer Look
by Muthupandian, K S

2008 Experience of other Nations in Convergence to IFRS
by Muthupandian, K S

2008 IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors – A Closer Look
by Muthupandian, K S

2008 IAS 7, Statement of Cash Flows – A Closer Look
by Muthupandian, K S

2008 IAS 2, Inventories - A Closer Look
by Muthupandian, K S

2008 The methodological steps in management accounting and cost calculation - A comparative analysis between the traditional methods used in Romania and the Activity-Based Costing (ABC) method
by Căpuşneanu, Sorinel/I & Lepădatu, Gheorghe/V

2008 Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania
by Căpuşneanu, Sorinel/I & Lepădatu, Gheorghe/V

2008 The ABC-method (Activity-Based Costing) and the transversal organization of enterprises in the steel industry of Romania
by Căpuşneanu, Sorinel & Lepădatu, Gheorghe

2008 The value-added statement: An appeal for standardisation
by Arangies, G & Mlambo, Chipo & Hamman, W D & Steyn-Bruwer, B W

2008 Annualy/Yearly Financial Situations in European Frame
by Paliu-Popa, Lucia & Cumpănaşu, Petruţa-Elena

2008 The Justifying Documents – the Accounting Registration Base of the Works and Services Executed By Third Parties
by ciumag, marin & ciumag, anca

2008 The Taxation and Accountancy of Luncheon Voucher
by Ciumag, Marin

2008 The Role of Batch Costing and Cost Accounting in the Managerial Process
by Ciumag, Marin & Ciumag, Anca

2008 The effects of stock options accounting regulation on corporate governance: A comparative European study
by Butzbach, Olivier & Di Carlo, Ferdinando

2008 Solutii pentru masurarea calitatii informatiei contabile
by Deaconu, Adela & Filip, Crina & Buiga, Anuta

2008 Banking accountancy of transaction titles operations
by Troaca, Victor

2008 Yearly balance sheet and the account for profit and loss made by banking societies
by Troaca, Victor

2008 Strengthening the annual financial statements of the banks
by Troaca, Victor & Troaca, Mihaela-Elvira

2008 Accounting Information - Power Instrument for Advanced Management in Knowledge Based Organizations
by Potecea, Olga & Gabroveanu, Emilia & Radneantu, Nicoleta

2008 The Book-Keeping of Inside-Community Transactions
by Paliu-Popa, Lucia

2008 Book Keeping of International Commercial Transactions
by Paliu-Popa, Lucia

2008 Fiscal and Book-Keeping Issues Regarding Financing Through Leasing System in European Context
by Paliu-Popa, Lucia

2008 Comparative Survey on the Records of Fixed Assets of Companies and Public Institutions
by Ecobici, Nicolae

2008 IPSAS versus National Norms on Public Institutions' Own Capitals
by Ecobici, Nicolae

2008 Financial-Accounting Settlements Applying in 2008
by Antonescu, Mihai & Antonescu, Ligia

2008 Splitting Up Value: A Critical Review of Residual Income Theories
by Carlo Alberto, Magni

2008 The transition to IFRS: disclosures by Portuguese listed companies
by Patricia Teixeira Lopes & Rui Couto Viana

2008 Accounting for Defined Benefit Plans: An International Comparison of Exchange-Listed Companies
by Clara Severinson

2008 What is a Company Really Worth? Intangible Capital and the "Market to Book Value" Puzzle
by Charles R. Hulten & Xiaohui Hao

2008 Capital Structure and Debt Structure
by Joshua D. Rauh & Amir Sufi

2008 Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors
by Sharon Katz

2008 Footnotes Aren't Enough: The Impact of Pension Accounting on Stock Values
by Julia Coronado & Olivia S. Mitchell & Steven A. Sharpe & S. Blake Nesbitt

2008 Differences in Social Preferences - Are They Profitable for the Firm?
by Küpper, Hans-Ulrich & Sandner, Kai

2008 Balancing Performance Measures When Agents Behave Competitively in an Environment With Technological Interdependencies
by Sandner, Kai

2008 Abnormal Accrual, Informed Trader, and Long-Term Stock Return: Evidence from Japan
by Katsuhiko Muramiya & Kazuhisa Otogawa & Tomomi Takada

2008 Determinantes de la divulgación de información previsional en España: un análisis de las empresas del ibex 35
by Marco Trombetta & Francisco Bravo Urquiza & María Cristina Abad Navarro

2008 Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?
by Joachim Gassen

2008 The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements
by Gjerde, Øystein & Knivsflå, Kjell Henry & Sættem, Frode

2008 Market Reaction to the Adoption of IFRS in Europe
by Christopher S. Armstrong & Mary E. Barth & Alan D. Jagolinzer & Edward J. Riedl

2008 Organizational Design and Control across Multiple Markets: The Case of Franchising in the Convenience Store Industry
by Dennis Campbell & Srikant M. Datar & Tatiana Sandino

2008 Zur Herstellkostenuntergrenze des BilMoG
by Lengsfeld, Stephan & Wielenberg, Stefan

2008 Do we measure what we get?
by Jennifer Kunz

2008 The Effect of Audit Standards on Fraud Consultation and Auditor Judgment
by Gold-Nöteberg, A.H. & Knechel, W.R. & Wallage, P.

2008 CEO compensations in a stakeholders' regime : an empirical investigation with French listed companies
by Cazavan-Jeny, Anne & Margaine, Julien & Missonier-Piera, Franck

2008 Supply and demand for European accounting research. Evidence from EAA congresses
by Cazavan-Jeny, Anne & Jeanjean, Thomas

2008 The governance of intangibles: Rethinking financial reporting and the Board of directors
by Yuri Biondi & Antoine Rebérioux

2008 Data games. Sharing public goods with exclusion
by Pierre, DEHEZ & Daniela, TELLONE

2008 IFRS and the Need for Non-Financial Information
by Tristan Boyer & Elena Chane-Alune

2008 Data games. Sharing public goods with exclusion
by DEHEZ, Pierre & TELLONE, Daniela

2008 Dividendos "potenciales" versus pagados : razones teoricas y empiricas para usar dividendos pagados. Casos de America Latina y Argentina
by Ignacio Velez-Pareja & Mariano Merlo & David Andres Londono & Julio Sarmiento

2008 Constant leverage modeling: A reply to "A tutorial to the Mckinsey model for valuation of companies"
by Ignacio Velez-Pareja & Joseph Tham

2008 Guidelines for forecasting historical financial statements for valuation purposes
by Ignacio Velez-Pareja

2008 Pautas para el pronostico de los estados financieros a partir de estados financieros historicos para la valoracion
by Ignacio Velez-Pareja

2008 There exists circularity between WACC and value? Another solution
by Ignacio Velez-Pareja & Julian Benavides Franco

2008 Potential Dividends and Actual Cash Flows. Theoretical and Empirical Reasons for Using 'Actual' and Dismissing 'Potential'. Or: How Not to Pull Pot..
by Ignacio Velez-Pareja & Carlo Alberto Magni

2008 Budgetary and accounting experience in public sector- comparative case study
by Rodica Gabriela Blidisel & Adina Popa & Andra Pop

2008 Investor relations on the internet. An empirical study of Romanian listed companies
by Adina Popa & Rodica Gabriela Blidisel & Andra Pop

2008 Change Management – Wandlungsprozesse erfolgreich planen und umsetzen
by Claus Steinle & Bernd Eggers & Friedel Ahlers

2008 Consideraţii Teoretice Privind Evaziunea Fiscală Vs Frauda Fiscală
by Dinga, Emil

2008 Trends in non-financial reporting
by Adina Popa

2008 The Role of Trust in the Resource Allocation Process of an Old University
by Melina M. Manochin

2008 Discussion of "Distorted Performance Measurement And Relational Contracts"
by Christian Riegler

2008 Distorted Performance Measurement And Relational Contracts
by Jörg Budde

2008 Impact of Lease Capitalization on Financial Ratios of Listed German Companies
by Rolf Uwe Fülbier & Jorge Lirio Silva & Marc Henrik Pferdehirt

2008 IAS/IFRS: uno sguardo d’insieme, con specifico riferimento all’iscrizione in bilancio delle partecipazioni / IAS/IFRS: an overview, with specific reference to the accounting of shareholdings
by De Angelis, Lorenzo

2008 Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania
by Jonas MACKEVICIUS & Jiří Strouhal & Svetlana ZVEROVICH

2008 Measuring Performance - Conceptual Framework Questions
by Jaroslav Wagner

2008 Requirements for Performance Management Systems: A Delineation of the Comprehensive Set of Criteria
by Bartłomiej NITA

2008 Various Versions of Managerial Income Statement
by Alžbeta Foltínová & Michal Budinský

2008 Question Marks over Foreign Entities
by Jaroslava Roubíčková

2008 Bankruptcy and Ways of Bankruptcy Solution in the Czech Republic according to New Legislation
by Monika Randáková

2008 Accounting Systems in Czech Lands since the 18th Century by Present
by Milan Hrdý & Denisa Plachá

2008 Fair Value Measurement - Obstacle or Benefit of Financial Accounting and Reporting?
by Marcela Žárová

2008 Full Goodwill - New Phenomenon in Business Combinations Reporting
by Vladimír Zelenka

2008 Provisions - Automatic Ensuring Sufficient Cash or Not
by Václav Černý

2008 Effect of Exchange Rate Differences Relating to Receivables and Payables in Consolidated Financial Statement
by Marie Zelenková

2008 Financial Statement of Micro-enterprises: Continually Open Question
by Dana Kovanicová

2008 Accounting Profit/Loss and Tax Base
by Libuše Müllerová

2008 Conceptual Changes in Accounting for Business Combination
by Jiří Pelák

2008 Valuation of Insurance Contracts
by Jiřina Bokšová

2008 Three major types of the financial decision making in enterprise
by Marie Míková

2008 Accounting versus Tax Depreciation
by Dana Dvořáková

2008 Business as Result of Managerial Decision Making
by Bohuslava Knapová

2008 Enforcement Mechanism in the Framework of Translation Internal Market Rules into National Law in Europe
by Marcela Žárová

2008 Value Changes and Their Reflections in Accounting Information
by Miloslav Janhuba

2008 Financial Statement’s Standard Setting Strategy: Rules-Based or Principles Based?
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2008 Online Financial Reporting Disclosure Requirements Across Central and Eastern European Countries
by Bogdan Victoria & Popa Dorina Nicoleta

2008 A comparative study on accounting heredity: the case of ex soviet countries versus other eastern european countries
by Ristea Mihai & Artemisa Calu Daniela & Olimid Lavinia & Guse Gina Raluca & Guse Gina Raluca

2008 Aspects Regarding Corporate Mandatory And Voluntary Disclosure
by Popa Adina & Peres Ion

2008 Transfer Prices: Mechanisms, Methods And International Approaches
by Pop Cosmina & Pop Valer & Balaciu Diana

2008 The Improvement Process of the Romanian Educational Accounting System Toward a Global Economic Environment
by Mutiu Alexandra Ileana & Tiron Tudor Adriana & Ienciu Alin Ionel

2008 Conceptual Difficulties And The Feasibility Of Policies
by Feleaga Liliana & Feleaga Niculae & Vasile Cristina Mioara

2008 Valuation of Inventories Considering the Fair Value Options
by Deaconu Adela & Bonaci Carmen & Popa Ioan

2008 Aspects Regarding The Application Of Direct-Costing In Taking The Managerial Decisions
by Briciu Sorin & Sas Florentina

2008 Valoarea actualizată netă şi valoarea actualizată ajustată
by Jugrin Anamaria

2008 Behavior of Nonprofit Organizations in For-Profit Markets: The Curious Case of Unprofitable Revenue-Raising Activities
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2008 The Effects of Differential Taxation on Managerial Effort and Risk Taking
by Rainer Niemann

2008 Una revisión de conjunto de la economía de los intangibles
by PULIDO SAN ROMÁN, Antonio

2008 Disclosure and liquidity in a driven by orders market: Empirical evidence from panel data
by Mónica Espinosa & Mikel Tapia & Marco Trombetta

2008 Evidence of income-decreasing earnings management before labour negotiations within the firm
by Araceli Mora Enguídanos & Ana Sabater Marcos

2008 Market Valuation Responses To Goodwill Announcements: An Early Direct Test Of Fasb 142
by Halil Kiymaz & Roberto Marchesini & Robert F. Hodgin

2008 The Release Timing Of Annual Reports And Board Characteristics
by Chen-Hui Wu & Chin-Shun Wu & Victor W. Liu

2008 Ict And Nigerian Banks Reforms: Analysis Of Anticipated Impacts In Selected Banks
by Osabuohien Evans S.C

2008 The Association Between Accounting Information Disclosure And Stock Price
by Hwei Cheng Wang & Hsain-Jane Chang

2008 Auditors Switching:An Empirical Investigation
by A.G. Maggina

2008 Internal and External Factors on Firms’ Transfer Pricing Decisions: Insights from Organization Studies
by Dan Li & Manuel Portugal Ferreira

2008 Fundamental Capital Valuation for IT Companies: A Real Options Approach
by Chung Baek, Arun J Prakash, Bruce Dupoyet

2008 The Business Failure Process. An Integrative Model of the Literature
by N. Crutzen & D. Van Caille

2008 Corporate Governance and Earnings Management. Evidence from Europe
by A. Renders & S. Vandenbogaerde

2008 The Financial Audit Complexity of The Fixed Assets
by Sorin Domnisoru & Sorin Vinatoru

2008 Contribución del tamaño, edad y perfil financiero de las constructoras del País Vasco a la competitividad
by Eduardo Rodríguez Enríquez

2008 Concentraciones empresariales e información contable sobre grupos de empresas
by Vicente Condor López & Ana Monclús Salamero

2008 La contabilización del impuesto sobre beneficios en el nuevo Plan General de Contabilidad
by Zubiaurre Artola, Miguel Ángel & Temprano Gutiérrez, Vicente & Saitua Iribar, Ainhoa

2008 Les stratégies comptables précédant un changement de dirigeant en France
by Yves Mard & Sylvain Marsat

2008 La pertinence des actifs incorporels avec les IFRS
by Gaëlle Lenormand & Lionel Touchais

2008 Relación De La Presentación De Información De Negocios On-Line Con Las Variables Financieras En Las Empresas Colombianas
by FABIO ENRIQUE GÓMEZ MENESES & Diego Fernando Catòlico Segura

2008 El área de fundamentación contable: una aproximación a partir de sus contenidos y textos
by EDISON FREDY LEÓN PAIME & ANGEL DAVID RONCANCIO

2008 Indagación sobre los discursos de curriculum en contaduría pública en Colombia
by DIEGO MAURICIO BARRAGÁN

2008 Transformaciones contextuales, disciplinares y del pensum de contaduría pública: un análisis relacional
by EFRÉN DANILO ARIZA BUENAVENTURA

2008 Una evaluación crítica de la contabilidad ambiental empresarial
by FABIÁN LEONARDO QUINCHE MARTÍN

2008 Las facultades de la modernización: contexto de aparición de los programas de contaduría pública en Colombia
by EDISON FREDY LEÓN PAIME

2008 Labour Managed Firms in Spain
by Alfonso Carlos Morales Gutiérrez & Sonia Martín López & Gustavo Lejarriaga Pérez de las Vacas

2008 Los procesos concursales en sociedades cooperativas. Especificidades en la información económico-financiera
by Alicia Mateos Ronco

2008 La innovación en el gobierno de las cajas rurales españolas: evaluación de su e-gobierno corporativo
by Elies Seguí Mas & Gabriel García Martínez & Agustín Romero Civera & Inmaculada Villalonga Grañana

2008 Similitudes Entre Las Empresas Que Implementan La Contabilidad Por Áreas De Responsabilidad
by Martha Ríos Manríquez & Jacobo Oñate Martínez & Enrique Ramos Juárez

2008 How to Attract More Foreign Capital Investments in Turkey
by Cenap Ilter

2008 Good Corporate Governance Structures With Three Betters: Internal Control, Risk Management and Accounting Practices
by Onder Kaymaz & Ali Alp & Ramazan Aktas

2008 Total Quality Accounting
by Maja Andrijašević

2008 The Possibilities For The Creation Of A Language Xml For The Formalization Of The Accounting Records
by Popescu Aurora

2008 The Measurement Bases And The Analysis Ofthose For Qualitative Characteristics Of Financial Statements
by Hikmet Ulusan

2008 Romanian Companies’ Web-Based Disclosure Choices And Capital Markets
by Victoria Bogdan & Cosmina Madalina Pop

2008 Pro And Contra Opinions Regarding A Sme Accounting Standard
by Adriana Tiron Tudor & Alexandra Mutiu

2008 Empirical Analysis Over The Evolution Of The Innovational Fixed Costs And Its Recognition In The Human Resources Orientated Environment
by Ana Morariu & Flavia Stoian & Ana Maria Marinoiu & Doina Crisan Habean

2008 Factors Influencing The Extent Of Corporate Compliance With Ifrs. The Case Of Hungarian Listed Companies
by Szilveszter Fekete & Dumitru Matis & János Lukács

2008 Financial Comunication Through The Financial Statements Acording To The International Accounting Settlements
by Elena Hlaciuc & Camelia Mihalciuc & Anisoara Apetri

2008 The Annual Reports And Financial Decisions
by Maria Berheci

2008 Incomes And Expenses Define Elements Of The Budgetary Accounting Of Public Institutions Accounting
by Iuliana Cenar

2008 Harmonization And Standardization Of The Accounting And Its Functions
by Elżbieta Wysłocka

2008 Financial Reporting In The Lodging Industry From The Segment Reporting Aspect
by Andor Pajrok

2008 Request Of The European Development And Globalization: The Payment Based On Shares (Ifrs 2)
by Gheorghe Lepadatu

2008 A General View Over The Structural Funds In Tourism €“ Case Study Romania -
by Lucia Sucala & Cristina Nistor

2008 Comprehensive Income In Europe: Valuation, Prediction And Conservative Issues
by Igor Goncharov & Allan Hodgson

2008 Auditor independence, audit committee quality and internal control weaknesses
by Sorinel Domnisoru & Sorin-Sandu Vinatoru

2008 The necessity and opportunity of accountant information in the management of mobility operations
by Demetra Lupu-Visanescu

2008 The justifying documents - the accounting registration base of the works and services executed by third parties
by Marin CIUMAG & Anca CIUMAG

2008 The taxing of the result, between the conformity and convergence of the accountancy
by Danut CHILAREZ & Mircea PERPELEA

2008 Evaluation Bases in Accountancy
by Ioana Ecaterina & Narcis MITU

2008 Considerations Concerning the Sphere of the Activities of Internal Auditing
by Magdalena MIHAI & Nicu MARCU

2008 Considerations Regarding the Financial Audit of the Tangible Fixed Assets
by Sorin DOMNISORU & Sorin VINATORU

2008 Accounting practices regarding merchandise imports on one’s own account, on short-term credit
by Lucian Constantin Gabriel BUDACIA & Niculina ROSU-HAMZESCU

2008 Some Aspects Regarding Changes in Accounting Policies, Estimates and Correction of Errors
by Diana BALACIU & Victoria BOGDAN

2008 Annual Financial Statements as Way of Communicate the Accounting Information in the Economic Environment
by Ovidia DOINEA

2008 The Analysis of Financial Equilibrium in the Context of Account Globalization
by Monica Violeta ACHIM & Fanuta POP & Sorin ACHIM

2008 Rules On Business Ethics. Sox Standard
by Cristiana Drumea

2008 What the Seller Won't Tell You: Persuasion and Disclosure in Markets
by Paul Milgrom

2007 The Relative and Incremental Explanatory Powers of Dirty Surplus for Debt Interest Rate
by Akinobu Shuto & Shota Otomasa & Kazuyuki Suda

2007 Özörgütlemeli haritalar tekniğinin Türkiye’deki çimento şirketlerinin likit yapısının analiz edilmesinde kullanılması
by Vedat EKERGİL & Arman Aziz KARAGÜL & Emin GERMEN

2007 Türk firmalarının işletme sermayesi yönetimi uygulaması: 2001 ekonomik krizi sonrası
by Berna KIRKULAK & Cağnur Kaytmaz BALSARI

2007 Finans sektöründe kredi taleplerinin değerlendirilmesinde bulanık mantık yaklaşımı
by İrfan ERTUĞRUL & Nilsen KARAKAŞOĞLU

2007 Sağlık kurumlarında finansal performans ölçümü: Kamu hastanelerinin veri madenciliği ile sınıflandırılması
by Nermin ÖZGÜLBAŞ & Ali Serhan KOYUNCUGİL

2007 Reformen auf der Suche nach Skaleneffekten: die Struktur der Verwaltungs- und Verfahrenskosten der �ffentlichen Unfallkassen in Deutschland
by Lukas Haag & Ashok Kaul

2007 Die Verwaltungsreform und die Einführung der Doppik in die öffentliche Verwaltung
by Przybilla, Anne

2007 Transfer pricing or formula apportionment? Tax-induced distortions of multinationals' investment and production decisions
by Martini, Jan Thomas & Niemann, Rainer & Simons, Dirk

2007 The influence of differences in accounting standards on empirical pricing models: An application to the Fama-French model
by Javier Gomez Biscarri & Germán López Espinosa

2007 Preferred Stock: Liability or Equity?
by Jaan Alver

2007 Honesty Is the Best Policy–When There Is Money in It : Can Firms Promote Honest Reporting Behavior by Managers?
by Jia, Y.

2007 A Critical Note on Empirical Comprehensive Income Research
by P. VAN CAUWENBERGE & I. DE BEELDE

2007 IAS 39 Hedge Accounting e Interest Rate Risk Management
by Andrea Gheno & Carlo Domenico Mottura

2007 Managerial Risk Accounting and Control – A German perspective
by Winter, Peter

2007 Fiscal and Accounting Aspects Concerning the Reverse Charge in the Context of Accession to the European Union
by Ecobici, N

2007 Concise aspects regarding the accounting treatment for property, plant and equipment in according with IAS 16
by Ecobici, N

2007 Web-based Corporate Reporting in Bangladesh:An Exploratory Study
by Dutta, Probal & Bose, Sudipta

2007 Residual income and value creation: An investigation into the lost-capital paradigm
by Magni, Carlo Alberto

2007 Residual income and value creation: An investigation into the lost-capital paradigm
by Magni, Carlo Alberto

2007 Romanian accrual accounting experience in public higher education sector
by Tiron Tudor, Adriana & Blidisel, Rodica

2007 Accrual Accounting Experience In The Romanian Public Higher Education Sector
by Tiron Tudor, Adriana & Blidisel, Rodica

2007 Dss Model Based On Rules And Olap For Management By Budgets
by Brandas, Claudiu

2007 Calculating The Effect Of Employee Stock Options On Diluted Eps
by van Zyl, Warrick Boyd

2007 The Impact Of Globalization On Regulations And Accounting Systems. Dimensioning And Quantification
by Mustata, Razvan V. & Matis, Dumitru & Bodea, Gabriela

2007 Measurement Of Need For Harmonization Between National Accounting Standards And International Financial Reporting Standards
by Mustata, Razvan V. & Matis, Dumitru

2007 A Sum&Discount method for appraising firms:An illustrative example
by Magni, Carlo Alberto

2007 Measuring performance and valuing firms: In search of the lost capital
by Magni, Carlo Alberto

2007 The Separate Valuation Relevance of Earnings, Book Value and their Components in Profit and Loss Making Firms: UK Evidence
by Akbar, S

2007 Accruals and Aggregate Stock Market Returns
by Hirshleifer, David & Hou, Kewei & Teoh, Siew Hong

2007 The Accrual Anomaly: Risk or Mispricing?
by Hou, Kewei & Hirshleifer, David & Teoh, Siew Hong

2007 Accounting: A General Commentary on an Empirical Science
by Salvary, Stanley C. W.

2007 Folksonomy: the New Way to Serendipity
by Auray, Nicolas

2007 Corporate social and environmental reporting in developing countries: The case of Argentina
by Garcia-Fronti, Ines

2007 Remembering Thirty-five Years of Social Accounting: A Review of the Literature and the Practice
by Kaya, Ugur & Yayla, Hilmi Erdogan

2007 IFRS 2005 in Turkey; Can We See the Evidences on the Financial Reports of the Companies Listed?
by Pekdemir, Recep & Turel, Aslı

2007 An Introduction to International Financial Reporting Standards
by Muthupandian, K S

2007 Social responsibility standards and global environmental accountability : a developing country perspective
by Bhanu Murthy, K.V.

2007 Accounting Employees’ Behavioral Variables and Firm Performance: Evidence from Turkish Eastern Blacksea Region Companies
by Yayla, Hilmi Erdogan & Kirkbir, Fazil & Cengiz, Ekrem

2007 El Intangible Como Problema Conceptual Y La Ficción Del Valor Razonable
by Galindo Lucas, ALFONSO

2007 Interim Financial Reporting in the Perspective of harmonization of the Romanian Accountancy with the International Financial Reporting Standards
by Bunea-Bontas, Cristina Aurora

2007 General Accounting Principles
by ciumag, marin

2007 What International Accounting Standards (IAS) bring about to the financial statements of Greek Listed Companies? The case of the Athens Stock Exchange
by Bellas, Athanasios & Toudas, Kanellos & Papadatos, Konstantinos

2007 IFRS vs AAOIFI: The Clash of Standards?
by Mohamed Ibrahim, Shahul Hameed

2007 Accounting Implications of Taxation
by Paliu-Popa, Lucia & Ecobici, Nicolae

2007 Is the adoption of Strategic Management Accounting techniques really “strategy-driven”? Evidence from a survey
by Cinquini, Lino & Tenucci, Andrea

2007 Criteria of Recognition of Financial Reports’Structures
by Antonescu, Mihai & Antonescu, Ligia

2007 The harmonization of accounting settlements regarding the financial reports in accordance with the European Directives
by Antonescu, Ligia & Antonescu, Mihai

2007 Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39
by Patrícia Teixeira Lopes & Lúcia Lima Rodrigues

2007 Earnings Management to Avoid Losses: a cost of debt explanation
by José A. C. Moreira & Peter F. Pope

2007 Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses?
by José A. C. Moreira & Peter F. Pope

2007 Performance evaluation in research departments: from the Balanced Scorecard to the Strategy Map
by Antonella Cugini & Giovanna Michelon

2007 Who or What Really Counts in a Firm's Stakeholder Environment: An Investigation of Stakeholder Prioritization and Reporting
by Giacomo Boesso & Kamalesh Kumar

2007 Sustainability disclosure and reputation: a comparative study
by Giovanna Michelon

2007 Does graph disclosure bias reduce the cost of equity capital?
by Flora Mui¤o V zquez & ?Marco Trombetta

2007 Estado de la gesti¢n del capital intelectual: evidencia emp¡rica e ideas para la reflexi¢n. The current state of intellectual capital management in Spain: empirical evidence and debatable issues
by Ochoa Hern ndez, Magda Lizet & Prieto Moreno, M. Bego¤a & Santidri n Arroyo, Alicia

2007 Using Tax Return Data to Simulate Corporate Marginal Tax Rates
by John R. Graham & Lillian F. Mills

2007 Understanding the Accrual Anomaly
by Jin Ginger Wu & Lu Zhang & X. Frank Zhang

2007 Estimates of the Magnitude of Financial and Tax Reporting Conflicts
by George A. Plesko

2007 Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes
by James Poterba & Nirupama Rao & Jeri Seidman

2007 Transparency and Corporate Governance
by Benjamin E. Hermalin & Michael S. Weisbach

2007 A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior
by Douglas A. Shackelford & Joel Slemrod & James M. Sallee

2007 A Sum&Discount Method for Appraising Firms: An Illustrative Example
by Carlo Alberto Magni

2007 A Sum&Discount Method for Appraising Firms: An Illustrative Example
by Carlo Alberto Magni

2007 Valuation biases, error measures, and the conglomerate discount
by Dittmann, Ingolf & Maug, Ernst

2007 Die Konvergenz von externem und internem Rechnungswesen : kritische Faktoren für die Entwicklung einer partiell integrierten Rechnungslegung aus theoretischer Sicht
by Simons, Dirk & Weißenberger, Barbara E.

2007 IAS 39 and biases in the risk perception of financial instruments
by Bischof, Jannis & Ebert, Michael

2007 How does fair value measurement under IAS 39 affect disclosure choices of European banks?
by Bischof, Jannis & Wüstemann, Jens

2007 On the optimality of the full cost pricing
by Jacques Thépot & Jean-Luc Netzer

2007 Auswirkungen der IFRS-Umstellung auf die Risikoprämie von Unternehmensanleihen - Eine empirische Studie für Deutschland, Österreich und die Schweiz
by Kerstin Kiefer & Philipp Schorn

2007 Longitudinal Study on the Performance of U.S. Pharmaceutical Firms: The Increasing Role of Marketing
by Pattikawa, L.H.

2007 The Impact of Media Attention on the Use of Alternative Earnings Measures
by Koning, M. & Mertens, G.M.H. & Roosenboom, P.G.J.

2007 Industry Valuation Driven Earnings Management
by Jiao, T. & Mertens, G.M.H. & Roosenboom, P.G.J.

2007 Control at a distance as self-control: the renewal of the myth of control through technology
by Dambrin, Claire

2007 Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model
by Ding, Yuan & Stolowy, Hervé & Richard, Jacques

2007 Exporting professional models: the expansion of the multinational audit firm and the transformation of the French accountancy profession since 1970
by RAMIREZ, Carlos

2007 Automatisation des tableaux de bord et cohérence du contrôle de gestion:à propos de deux cas
by Denis Travaillé & Christine Marsal

2007 Automation of dashboards and the coherence of organizations: paradoxes and ambiguities based on two particular case studies
by Denis Travaillé & Christine Marsal

2007 Les IFRS et les besoins en informations non financières
by Tristan Boyer & Elena CHANE-ALUNE

2007 Shapley compensation scheme
by DEHEZ, Pierre

2007 Prospective analysis: guidelines for forecasting financial statements
by Ignacio Velez-Pareja & Joseph Tham

2007 Looking Forward Financial Ratio and Value Analysis (Valor de la firma y razones financieras para el análisis financiero)
by Ignacio Velez-Pareja

2007 The tyranny of rounding errors: the mismatching of APV and the DCF in perpetuities in Brealey and Myers 6th and 7th edition of Principles of Corporate
by Ignacio Velez-Pareja & Joseph Tham

2007 Decision Making and Trade without Probabilities
by Jack Stecher & Radhika Lunawat & Kira Pronin & John Dickhaut

2007 Measurement of capital stock and input services of Spanish banks
by Alfredo Martín-Oliver & Vicente Salas-Fumás & Jesús Saurina

2007 Cost stickiness revisited: Empirical aplication for farms
by Josep Maria Argiles Bosch & Josep Garcia Blandon

2007 Empirical Study on Costs and Incomes of Organic Farming
by Josep Maria Argiles Bosch

2007 Reported Earnings and Analyst Forecasts as Competing Sources of Information: A New Approach
by H.M. Anderson & H. Chan & R. Faff & Y.K. Ho

2007 How to Measure the Effect of Investments in Various IT Tools on Each Department
by Yoshiyuki Nagasaka

2007 Business Process Reforms through Strategic Use of IT
by Noriyuki Imai

2007 The Framework of Business Process Management and Dell Computers
by Gunyung Lee & Naoya Yamaguchi

2007 Chain Effects among Objectives under Management by Objectives
by Noboru Ogura & Susumu Nibuya

2007 Business Model of Convenience Stores Based on a Charge Base of Royalty: Focusing on Seven-Eleven Japan Co., Ltd
by Noriko Hoshi

2007 Characteristics of Japanese Shared Service Centers
by Tomoaki Sonoda

2007 How Can Supply Chain Risks Be Reduced by Mutual Cooperation among Partners?: Application of Real Options and Throughput Accounting
by Yoshiteru Minagawa

2007 Allocation of Joint Profit among Supply Chain Companies: Application of Core Theory
by Masaaki Imabayashi

2007 Total Productivity Management and the Theory of Constraints: An Integrated Application of Supply Chain Management Methods
by Kazuki Hamada

2007 A Framework for Performance Evaluation Methods in Continual Improvement Activities
by Hiroshi Ozawa

2007 Target Costing Brings Another Competitive Edge: Creation of Capacity Surplus through Information Capital Readiness by IT
by Yoko Ogushi

2007 The Role of "Hidden Costs" in Cost Management
by Seiichi Kon

2007 Questionnaire Survey on the International Financial Control Affecting the Responsibility Accounting of Overseas Subsidiaries
by Makoto Tomo

2007 An Example of Japanese "Beyond Budgeting" Philosophy
by Katsuhiro Ito

2007 Analysis of the Influence of Performance-Based Systems on Japanese Management Control
by Eri Yokota

2007 Valuations in Business Combinations: Focusing on the Resource Supply & Demand and the Ownership Structure
by Yasuhiro Monden

2007 The Relationship between Strategies, Organizational Design, and Management Control Systems at Matsushita
by Masanobu Kosuga

2007 Changes in the Concept of Capital and Their Effects on Economic Profit in Japan
by Shufuku Hiraoka

2007 How Japanese Legal and Accounting Rules Can Facilitate Business Group Restructuring
by Yasuhiro Monden & Yasuto Monden

2007 Fundamental Drivers of Electricity Prices in the Pacific Northwest
by Chi-Keung Woo & Ira Horowitz & Nate Toyama & Arne Olson & Aaron Lai & Ray Wan

2007 The September Phenomenon of US Equity Market
by Anthony Yanxiang Gu & John T. Simon

2007 Identifying Major Shocks in Market Volatility and Their Impact on Trading Strategies
by Pauline Shum & Kevin X. Zhu

2007 Performance of Canadian Mutual Funds and Investors
by Rajeeva Sinha & Vijay Jog

2007 Differences in Underpricing Returns Between REIT IPOs and Industrial Company IPOs
by William Dimovski & Robert Brooks

2007 The Long-Run Performance of Firms that Issue Tracking Stocks
by Charmen Loh

2007 The Prime Rate-Deposit Rate Spread and Macroeconomic Shocks
by Bradley T. Ewing & Jamie Brown Kruse

2007 On Simple Binomial Approximations for Two Variable Functions in Finance Applications
by Hemantha S. B. Herath & Pranesh Kumar

2007 Earning Forecast-Based Return Predictions: Risk Proxies in Disguise?
by Le (Emily) Xu

2007 Are Whisper Forecasts More Informative than Consensus Analysts’ Forecasts?
by Erik Devos & Yiuman Tse

2007 Do Profit Warnings Convey Information About the Industry?
by Dave Jackson & Jeff Madura & Judith Swisher

2007 Stock Option Exercises and Discretionary Disclosure
by Wei Zhang & Steven F. Cahan

2007 Equity Restructuring via Tracking Stocks: Is there any Value Added?
by Beni Lauterbach & Joseph Vu

2007 Testing of Nonstationarities in the Unit Circle, Long Memory Processes, and Day of the Week Effects in Financial Data
by Guglielmo Maria Caporale & Luis A. Gil-Alana & Mike Nazarski

2007 The Least Cost Superreplicating Portfolio for Short Puts and Calls in The Boyle–Vorst Model with Transaction Costs
by Guan-Yu Chen & Ken Palmer & Yuan-Chung Sheu

2007 Advances in Quantitative Analysis of Finance and Accounting
by

2007 Japanese Management Accounting Today
by

2007 Contabilitatea si Societatea Cunoasterii
by Dimitriu, Mihail

2007 The SEC’S MD&A: Does it Meet the Informational Demands of Investors?– A Conceptual Evaluation –
by Bernd Hüfner

2007 Conference of Department of Management Accounting: Modern Attitudes toward Performance Measurement and Its Information Support
by Michal Menšík & Jakub Stránský

2007 Přístupy k vědeckému výzkumu v oblasti vypovídací schopnosti finančního účetnictví na případu statě Katariny Hellström na téma Významnost informací finančního účetnictví v transformujících se ekonomikách
by Hana Vomáčková

2007 Accounting Information and Share Values
by Marie Zelenková

2007 Impact of Accounting Methods on Judgement of Analysts - Inspiration by the Hopkins, Houston and Peters Paper ‘Purchase, Pooling, and Equity Analysts’ Valuation Judgement’
by Vladimír Zelenka

2007 Deferred Income Tax in the Czech Republic
by Monika Randáková

2007 Relationship of Management and Financial Accounting
by Václav Černý

2007 Research Work in IAS/IFRS - IAS/IFRS and Czech Accounting System and Comparison
by Jana Hinke & Denisa Plachá & Milan Hrdý

2007 Actual Problems Accounting Solution Legal Merger in the Context with Development Harmonization Norms EU
by Hana Vomáčková

2007 International Regulation of Financial Reporting: Genesis, Development and Present
by Dana Kovanicová

2007 Management Accounting Systems Adoption in Startup Companies
by Jaroslav Wagner

2007 Impact of Revenue Recognition on Future Performance
by Libuše Šoljaková

2007 Financial Scandals, Accounting Change and the Role of Accounting Academics: A Perspective from North America
by Marie Míková

2007 Research and Development and Innovation Promotion
by Libuše Müllerová

2007 Main risk areas in using return on investment in financial decision making
by Marie Míková

2007 Prepayments for Purchase of Property, Plant and Equipment
by Libor Vašek

2007 Discussion about Ex Post and Ex Ante Transfer Prices Adjustments
by Vlastimil Roun

2007 The Adoption of IAS in Europe
by Jaroslava Roubíčková

2007 Transfer Pricing
by Jiřina Bokšová

2007 About One Problem when Applying IFRS in Small and Medium-sized Enterprises
by Zdenka Cardová

2007 Critical View of Relation between Tax and Financial Reporting with the Emphasis on Existence of Two Financial Reporting Systems in One Jurisdiction
by Marcela Žárová

2007 Polish Contribution to Discussion about True and Fair View in Accounting
by Jiřina Bokšová

2007 The Strategic System of the Performance Measurement of the Entrepreneurial Company
by Bohuslava Knapová

2007 Harmonization of Accounting in Governments and in Local Governments ABSTRACT The highest demands are currently made on public finance system. Among them belongs: to introduce such systems of budgeting which ensure proper administration and sufficient
by Jaroslava Marhounová & Štěpánka Nováková

2007 Institutional View of Accounting
by David Procházka

2007 Segment Reporting
by Dana Dvořáková

2007 Delegation and Information Revelation
by Axel Gautier & Dimitri Paolini

2007 A hazai bankok hitelezésiveszteség-elszámolásának vizsgálata
by Bethlendi, András

2007 Corporate Groups and Stock Pricing in Japan –Information Transfer Effects of Earnings Forecast Revision-
by Kazuhisa Otogawa & Hidetoshi Yamaji

2007 Do Indian banks understate their bad loans?
by Niranjan Chipalkatti & Meenakshi RishiAuthor-Email: rishim@seattleu.edu

2007 The Problems of Accounting in a Public Institution: The Case of Slovenia
by Meta Duhovnik

2007 The Auditor's Going-Concern Opinion Decision
by Tae G. Ryu & Chul-Young Roh

2007 El análisis de preferencias: Un nuevo enfoque para el estudio de la rentabilidad
by Pedro Lorca & Javier Andrés & Jorge Díez & Juan josé del Coz & Antonio Bahamonde

2007 La calidad de los ajustes por devengo no afecta al coste de la deuda de las PYMES españolas
by Belén Gill de Albornoz Noguer & Manuel Illueca Muñoz

2007 Información de sostenibilidad y performance financiera en el mercado español: especial referencia al sector financiero
by José Mariano Moneva Abadía & Eduardo Ortas Fredes

2007 Kontabilitate plan orokor berriaren kontzeptu-esparrua
by Aldazabal Etxeberria, Miren Edurne

2007 La valoración de las existencias en el nuevo Plan General de Contabilidad y su comparativa con la normativa precedente
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2007 La naturaleza del capital social como aspecto diferenciador entre las sociedades cooperativas y las sociedades laborales
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2007 La consolidación contable en el ámbito cooperativo
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2007 Possibilities Of Improving The Informational Subsystem Of Body Of Expert And Licensed Accountants Of Romania Concerning The Probationers’ Management
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2007 Incorporated Immobilized Actives:Importance, Valuation, Revaluation
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2006 IFRS introduction and its effect on listed companies in Spain
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2006 Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly
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2006 Performance-vested Stock Options and Pay-Performance Sensitivity
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2006 "True and Fair view" ou le concept de l'image fidèle
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2006 Volatility says less about the future than accounting rules suggest
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2006 Environmental Accounting and Reporting in Fossil Fuel Sector : A Study on Bangladesh Oil, Gas and Mineral Corporation (Petrobangla)
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2006 The Financial Accounting Model from a System Dynamics' Perspective
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2006 Zelig and the Art of Measuring Excess Profit
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2006 Audit Committee: A Summary of the Findings of Some Existing Literature
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2006 La contabilidad de cooperativas en un proceso de armonización contable internacional.El caso de España
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2006 Efectos de la aplicación de la CNIIF 2 en las cooperativas.Un estudio empírico en dos cooperativas citrícolas de la Comunidad Valenciana a través del análisis económico-financiero
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2006 Adaptación de la Ley de Cooperativas del País Vasco a las Normas Internacionales de Contabilidad(Apuntes para una nueva configuración del régimen del capital en las Sociedades Cooperativas)
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2006 Higher Education Institutions and the Accounting Education In The Second Half of XIXth Century on the Ottoman Empire
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2006 Diversities Between the Regulations of Turkish Accounting Standard Setters: A Brief History of Turkiye’s Twentieth Century Accounting Standardization Applications
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2006 La caractierización financiera y contable del capital social a la luz de los principios cooperativos
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2006 Diferentes consideraciones en torno al capital social de las sociedades cooperativas
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2006 El capital social cooperativo en derecho español y su armonización con las normas internacionales de contabilidad
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2006 Accounting for Financial Instruments: An Analysis of the Determinants of Disclosure in the Portuguese Stock Exchange
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2006 Aggregation in activity-based costing and the short run activity cost function
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2006 How to control market power of activity centres? A theoretical model showing the advantages of implementing competition within organizations
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2006 Management accounting and power: A contested relationship
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2006 Are Financing Needs a Constraint to Earnings Management? Evidence for Private Portuguese Firms
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2006 “Accruals” Discricionários: o Erro de Estimação Induzido pelo Conservantismo
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2006 Manipulação para Evitar Perdas: o Impacto do Conservantismo
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2006 Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models
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2006 Einfluss sozialer Präferenzen auf die Steuerung dezentraler Einheiten
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2006 Task Difficulty, Performance Measure Characteristics, and the Trade-Off between Insurance and Well-Allocated Effort
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2006 Task Difficulty, Performance Measure Characteristics, and the Trade-Off between Insurance and Well-Allocated Effort
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2006 A New Marketing Segmentation Approach Based On Marginal Individual Utilities: Applying Crm Is Not A Chimera Anymore
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2006 Subjetividad De Los Ajustes Por Devengo Y Valoración De Su Calidad En El Mercado De Deuda: Evidencia Empirica Para Empresas No Cotizadas
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2006 Análisis Empírico De Los Destinos De Los Cash Flows En Empresas Españolas
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2006 Trade and Communication Under Subjective Information
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2006 The Nonequivalence of the Earnings and Dividends Approaches to Equity Valuation
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2006 Accounting and Economic Rates of Return: a Dynamic Econometric Investigation
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2006 Nieuwe Ronde, Nieuwe Kansen: Ontwikkeling in Management Accounting & Control
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2006 The Impact of Client Expertise, Client Gender and Auditor Gender on Auditors' Judgments
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2006 The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands
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2006 Levels of voluntary disclosure in IPO prospectuses: an empirical analysis
by Cazavan-Jeny , Anne & Jeanjean, Thomas

2006 The Changes of Accounting Standards and Structural Reform in Japanese companies
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2006 International Financial Reporting Standards and Market Efficiency: A European Perspective
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2006 The Impact of International Financial Reporting Standards on Market Microstructure in Europe
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2006 Task Difficulty, Performance Measure Characteristics, and the Trade-Off between Insurance and Well-Allocated Effort
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2006 The use of loan loss provisions for capital management, earnings management and signalling by Australian banks
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2006 Risk in financial reporting: status, challenges and suggested directions
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2006 Do accounting changes affect the economic behaviour of financial firms?
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2006 Institution-specific value
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2006 Fair value accounting for financial instruments: some implications for bank regulation
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2006 Including estimates of the future in today's financial statements
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2006 Durchbrechungen des Kongruenzprinzips und Residualgewinne Broken Link Between Accounting and Finance?
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2006 Towards a Theory of the Credit-Risk Balance Sheet (II). The Evolution of its Structure
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2006 Towards a Theory of the Credit-Risk Balance Sheet
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2006 Task Difficulty, Performance Measure Characteristics, and the Trade-Off between Insurance and Well-Allocated Effort
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2006 Advances in Quantitative Analysis of Finance and Accounting
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2006 Advances in Quantitative Analysis of Finance and Accounting:Essays in Microstructure in Honor of David K Whitcomb
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2006 The Application of Strategic Management Accounting Techniques in Slovenian Manufacturing Companies
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2006 Afganistan Vergi Mevzuatı ve Türk Müteahhitlik Firmaları Üzerindeki Etkisi
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2006 Comparative Analysis of Strategic Management Accounting in German- and English-Language General Management Accounting Textbooks
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2006 Estimating the Expected Cost of Equity Capital Usind Analysts’ Consensus Forecasts
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2006 Common factors and balance sheet structure of major European banks
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2006 Common factors and balance sheet structure of major European banks
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2006 Manažerské účetnictví: vývoj ve světle změn podnikatelského prostředí a manažerských potřeb
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2006 Fair and True View in Czech and Polish Practices
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2006 Some remarks to innovative approach in Revenue Recognition by International Financial Reporting Standards
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2006 Accounting policies, changes in accounting estimates and errors by International accounting standards IAS/IFRS and in national accounting legislation in the Czech Republic by business enterprises
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2006 Euro in the International Accounting Standards and in Czech Accounting
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2006 Recognition and Measurement of Intangible Assets under IAS 38
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2006 Fisk of Fraud in Small and Medium Enterprises
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2006 New opportunities from farm accounting
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2006 Solvency I and Solvency II in Insurance Business
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2006 Intra-plant stock changes as earnings?
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2006 Price Calculation and Financial Plan in Customized Production Enterprise; Enterprise in Chaos
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2006 Birth of accountancy
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2006 Budget Procedure and the Management by Means of the Budgetary Statements
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2006 Problems of Different Balance-sheet Dates in a Group. Case of Income Taxes
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2006 News in Management Control Systems
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2006 Financial Reporting Harmonization of Small and Medium-sized Enterprises: United Nations Project
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2006 Joint degree program Finance and Accounting for Common Europe
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2006 Comparability according to the Czech accounting standards
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2006 General conception accounting for legal merger
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2006 Role of accounting information for performance measurement in changing business environment
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2006 Value Based Management
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2006 Measurement mismatch between the assets and liabilities arising from emission rights (withdrawal of IFRIC 3)
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2006 Cash Flow Statement - International Financial Reporting Standards and their Comparison with Czech Accounting Standards
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2006 Fair Value and Application of Fair Value in IAS/IFRS
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2006 Instruments of the Accounting Regulatory System and its Development beyond 2005
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2006 Harmonization of the Financial Reporting in European Union
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2006 Receipts and expenditures of health insurance public system and their exercise influence on financial statements of health insurances
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2006 Affiliation of Goodwill to the Elements of Internal Structure of the Entity
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2006 The Functional Classification of Costs and the Ascertainment of the Top Performance Criterion for the Management
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2006 Possibilities and Risks of the Translation of the Czech Financial Statements to IFRS by Accounting Information Systems
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2006 Small and Medium-Sized Entities - the definitions a specialities of accounting and reporting
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2006 Information strategy and their utilization for management of enterprise
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2006 Harmonisation of Financial Statements in terms of Financial Analysis and especially Return on Assets
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2006 The possibilities of convergence of an economic and an accounting concept of income
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2006 K některým prvkům teorie finančního účetnictví
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2006 Dual Relation of Financial and Management Accounting
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2006 Discretionary Accruals: The Measurement Error Induced By Conservatism
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2006 The Value-Relevance Of R&D Expenditure: Experience From Malaysia
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2006 Las características socioeconómicas como incentivos para la información financiera: evidencia empírica española
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2006 The Long-Run Performance of UK Rights Issuers
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2006 Vennootschapsbelasting. De positie van België in het verruimde Europa
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2006 Normas contables bancarias en México. Una guía de los cambios para legos diez años después de la crisis bancaria de 1995
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2006 L’analyse du risque au Crédit Lyonnais:l’utilisation de tableaux de retraitements comptables (1871-1919)
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2006 Pour une lecture en hypertexte des organisations par la recherche-action:le cas du changement à l’hôpital
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2006 L’environnement informationnel et la structure de propriété et de contrôle des sociétés cotées françaises
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2006 Être contrôleur de gestion en France aujourd’hui : conseiller, adapter les outils,… et surveiller
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2006 Dinámica de sistemas y cambio de paradigma contable
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2006 There exists circularity between WACC and value? Another solution
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2006 La investigación en contabilidad de cooperativas: una aproximación empírica
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2006 La eficiencia técnica como medida de rendimiento de las cooperativas agrarias
by Isidoro Guzmán Raja & Narciso Arcas Lario & Domingo García Pérez de Lema

2006 Comptabilité et pensée économique. Introduction à une réflexion théorique
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2006 Controlul Si Contabilitatea In Management: Abordari Actuale Si Perspective
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2005 Anforderungen an ein betriebswirtschaftliches Risikomanagement unter Berücksichtigung nationaler und internationaler Prüfungsstandards
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2005 Konzipierung und Einführung der Prozesskostenrechnung als eines Bestandteils des Qualitätsmanagements in der öffentlichen Verwaltung
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2005 Kapitalerhaltung bei Anwendung der erfolgsneutralen Stichtagskursmethode zur Währungsumrechnung
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2005 Financing the embedded value of life insurance portfolios
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2005 Institutional Investors and the Information Content of Earnings Announcements: The Case of Poland
by Tavakkol, Amir & Korczak, Piotr

2005 Comparing the value revelance of R&D reporting in Germany: standard and selection effects
by Ramb, Fred & Reitzig, Markus

2005 Economic Impact of 'Regulation on Corporate Governance': Evidence from India
by Asish K. Bhattacharyya & Sadhalaxmi Vivek Rao

2005 Private equity investments and disclosure policy
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2005 Manipulation of earnings reports in Spain - some evidence
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2005 Pension plan funding and stock market efficiency
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2005 The Endogeneity Bias in the Relation Between Cost-of-Debt Capital and Corporate Disclosure Policy
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2005 Private Equity Investments and Disclosure Policy
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2005 Around-the-Clock Media Coverage and the Timing of Earnings Announcements
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2005 Management Accounting Change and ERP, an Assessment of Research
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2005 Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies
by Abdullah, Azrul & Ku Ismail, Ku Nor Izah

2005 Firma Başarısızlığının Dinamiklerinin Belirlenmesinde Makina Öğrenmesi Teknikleri: Ampirik Uygulamalar ve Karşılaştırmalı Analiz
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2005 Using Option Theory and Fundamentals to Assessing Default Risk of Listed Firms
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2005 Informatia contabila si controlul fiscal
by ciumag, marin

2005 Contabilitatea si raportarea operatiilor privind impozitul pe profit
by ciumag, marin

2005 On decomposing net final values: EVA, SVA, and shadow project
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2005 A Model of R&D Capitalization
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2005 Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments
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2005 The Value Spread as a Predictor of Returns
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2005 Bank-Tax Conformity for Corporate Income: An Introduction to the Issues
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2005 Stock options and employee behavior
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2005 Subjective stock option values and exercise decisions : determinants and consistency
by Sautner, Zacharias & Weber, Martin

2005 El Gobierno Corporativo Y Las Practicas De Earnings Management: Evidencia Empirica En España
by Belén Gill de Albornoz & Beatriz García Osma

2005 Earnings Management As An Explanation Of The Equity Issue Puzzle
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2005 Contabilidad Regulatoria: Las AFP Chilenas, 1993-2003
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2005 Worldscope meets Compustat: A Comparison of Financial Databases
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2005 Selecting Comparables for the Valuation of European Firms
by Ingolf Dittmann & Christian Weiner

2005 The Rate of Return of Pay-As-You-Go Pension Systems: A More Exact Consumption-Loan Model of Interest
by Settergren, Ole & Mikula, Boguslaw D.

2005 Relationship banking and SMEs: a theoretical analysis
by Baas, Timo & Schrooten, Mechthild

2005 The Value Relevance of Financial Reporting on the Oslo Stock Exchange over the Period 1964-2003
by Gjerde, Øystein & Knivsflå, Kjell Henry & Sættem, Frode

2005 Accounting as Applied Ethics: Teaching a Discipline
by Dolfsma, W.A.

2005 Sourcing of Internal Auditing: An Empirical Study
by Speklé, R.F. & van Elten, H.J. & Kruis, A.M.

2005 Accounting for cross-country income differences
by Francesco Caselli

2005 Levels of voluntary disclosure in IPO prospectuses : an empirical analysis
by Jeanjean, Thomas & Cazavan-Jeny, Anne

2005 Differences between domestic accounting standards and IAS: measurement, determinants and implications
by Ding, Yuan & Hervé, Stolowy & Hope, Ole-Kristian & Jeanjean, Thomas

2005 Searching for the accounting features of capitalism: an illustration with the economic transition process in China
by Chiapello, Eve & Ding, Yuan

2005 Nothing like the Enron affair could happen in France (!)
by Stolowy, Hervé

2005 Why do firms opt for Alternative-Format Financial Statements ? Some Evidence from France
by DING, Yuan & JEANJEAN, Thomas & STOLOWY, Hervé

2005 Accounting in a Country : The Case of Pakistan
by Junaid Ashraf & Waqar I. Ghani

2005 Cost Information in the New Public Sector Environment: A Case Study of Cost Accounting Change within a State Owned Teaching and Research Hospital
by Zahirul Hoque

2005 Relationship Banking and SMEs: A Theoretical Analysis
by Timo Baas & Mechthild Schrooten

2005 Structure de propriété et communication financière des entreprises françaises;Ownership Structure and Corporate Disclosures:The French Case
by Réal Labelle & Alain Schatt

2005 Cash Flow Valuation in an Inflationary World. The Case of World Bank for Regulated Firms
by Ignacio Velez-Pareja

2005 Valuation of International Oil Companies –The RoACE Era
by Petter Osmundsen & Frank Asche & Bård Misund & Klaus Mohn

2005 Accounting for Cross-Country Income Differences
by Francesco Caselli

2005 Accounting, prudential regulation and financial stability: elements of a synthesis
by Claudio E. V. Borio & Kostas Tsatsaronis

2005 Driver costs in small firms: empirical analysis for farms
by Josep Maria Argiles Bosch & Josep Garcia Blandon

2005 Who do you trust while Shares are on a Roler-Coaster Ride? Balance Sheet and Patent Data as Sources of Investor Information During Volatile Market Times
by Fred Ramb & Markus Reitzig

2005 CFA Designation, Geographical Location and Analyst Performance
by Ping Hsiao & Wayne Y. Lee

2005 Is Covered Call Investing Wise?: Evaluating the Strategy using Risk-Adjusted Performance Measures
by Karyl B. Leggio & Donald Lien

2005 Listing Switches from NASDAQ to the NYSE or AMEX: Is New Stock Issuance a Motive?
by Asli Ascioglu & Thomas H. McInish

2005 Asset Pricing with Higher Moments: Empirical Evidence from the Taiwan Stock Market
by Bing-Huei Lin & Jerry M. C. Wang

2005 Hedging with Foreign-Listed Single Stock Futures
by Mao-wei Hung & Cheng-few Lee & Leh-chyan So

2005 The Impact of the Introduction of Index Securities on the Underlying Stocks: The Case of the Diamonds and the Dow 30
by Bonnie F. Van Ness & Robert A. Van Ness & Richard S. Warr

2005 Intraday Trading of Island (As Reported to the Cincinnati Stock Exchange) and NASDAQ
by Van T. Nguyen & Bonnie F. Van Ness & Robert A. Van Ness

2005 Voluntary Disclosure of Strategic Operating Information and the Accuracy of Analysts' Earnings Forecasts
by Sidney Leung

2005 A Teaching Note on the Effective Interest Rate, Periodic Interest Rate and Compounding Frequency
by Youngsik Kwak & H. James Williams

2005 Using Path Analysis to Integrate Accounting and Non-Financial Information: The Case for Revenue Drivers of Internet Stocks
by Anthony Kozberg

2005 Value-Relevance of Knowledge Spillovers: Evidence from Three High-Tech Industries
by Michael K. Fung

2005 Multinomial Lattices and Derivatives Pricing
by George M. Jabbour & Marat V. Kramin & Timur V. Kramin & Stephen D. Young

2005 Budgeting in Multinational Companies:Empirical Evidence in Slovene Parent Companies
by Maja Zaman

2005 Merging activity in the Greek Banking System: A Financial Accounting Perspective
by Nikolaos Mylonidis & Ioanna Kelnikola

2005 The Information Content of Goodwill-Impairments under FAS 142: Implications for External Analysis and Internal Control
by Wolfgang Schultze

2005 Cost Accounting Implications of Surgical Learning in the DRG Era – Data Evidence from a German Hospital –
by Christian Ernst & Andrea Szczesny

2005 Tools to Apply to Financial Statements to Identify Errors, Omissions and Fraud in Business Valuations
by Tom Clevenger & Gary Baker

2005 The Usefulness Of Chilean Inflation Accounting
by ROSS JENNINGS & GUSTAVO MATURANA

2005 A Model of R&D Capitalization
by Gamal Atallah & Massoud Khazabi

2005 The IAS 8 Analysis and Critical Thesis of the IAS 8
by Michail G. Bekiaris

2005 La contabilidad de gestión en las empresas de nuestro entorno
by Malles Fernández, Eduardo

2005 Structure de propriété et communication financière des entreprises françaises
by Réal Labelle & Alain Schatt

2005 Une typologie des tableaux de bord implantés dans les petites et moyennes entreprises
by Christophe Germain

2005 El empresario individual: situación actual y propuestas de actuación futuras
by Carlos García-Gutiérrez Fernández & Josefina Fernández Guadaño

2005 Una propuesta contable para las cooperativas de segundo grado: breve referencia fiscal
by Tomás Garrido Pulido & Raquel Puentes Poyatos

2005 El comercio justo: implicaciones económicas y solidarias
by Antonio Socías Salvá & Natividad Doblas

2005 Un estudio sobre la sensibilidad del coste asociado a la contabilización conjunta o separada de los resultados en la sociedad cooperativa
by Gustavo Raúl Lejarriaga Pérez de las Vacas & Josefina Fernández Guadaño & Javier Iturrioz Del Campo

2005 Capital óptimo de Bancos Centrales y criterios de distribución de utilidades
by Luis Fernando Escobar Patiño & Dennise Martin Alarcón

2005 Strategy-Based Responsibility Accounting System in the Business
by Sait Y.Kaygusuz

2005 Fundamental Variables and Stock Returns: Evidence from the Ghana Stock Market
by Joseph Abekah

2004 Business Language for Agents with Asymmetric Perceptions
by Jack Stecher

2004 Der Eigenkapitalbeitrag in der Marktzinsmethode
by Körnert, Jan & Rossaro, Fabiana

2004 Stakeholder scorecard versus balanced scorecard
by Wolf, Cornelia & Körnert, Jan

2004 Who do you trust while bubbles grow and blow? A comparative analysis of the explanatory power of accounting and patent information for the market values of German firms
by Reitzig, Markus & Ramb, Fred

2004 Disclosure to an Audience with Limited Attention
by David Hirshleifer & SONYA SEONGYEON LIM & Siew Hong Teoh

2004 Optimal Multi-Currency Investment Strategies with Exact Attribution in Three Asian Countries
by CORNELIS A. LOS

2004 Optimal Asian Multi-Currency Strategy Portfolios with Exact Risk Attribution
by CORNELIS A. LOS

2004 The joint effects of customer profitability reports and sales support diversity in effective customer pricing
by Eddy Cardinaels & Filip Roodhooft & Luk Warlop & Gustaaf Van Herck

2004 The changing relationship between tax and financial reporting in Spain
by Christopher Nobes & Ester Oliveras & Xavier Puig

2004 Reporting intellectual capital in Spain
by Ester Oliveras & Yulia Kasperskaya

2004 Creative accounting: Nature, incidence and ethical issues
by Oriol Amat & Catherine Gowthorpe

2004 Creative accounting: Some ethical issues of macro- and micro-manipulation
by Catherine Gowthorpe & Oriol Amat

2004 FRS17 and the Sterling Doubles A Corporate Yield Curve
by Frank Skinner & Michalis Ioannides

2004 A Catering Theory of Analyst Bias
by Lai, Richard

2004 A model of R&D capitalization
by Atallah, Gamal & Khazabi, Massouid

2004 Reflectarea in contabilitate a operatiunilor de leasing conform Codului Fiscal
by ciumag, marin

2004 Principii Contabile si Reguli Fiscale
by Ciumag, Marin

2004 Earnings Manipulation and Managerial Investment Decisions: Evidence from Sponsored Pension Plans
by Daniel Bergstresser & Mihir A. Desai & Joshua Rauh

2004 The Relationship between Economic Performance and Accounting System Reform in the CEE Region: The Cases of Poland and Romania
by Katarzyna Kosmala MacLullich & Calin Gurau

2004 The Demand Attributes of Assurance Services and the Role of Independent Accountants
by Eilifsen, Aasmund & Knechel, W. Robert & Wallage, Philip & van Praag, Bart

2004 Accounting for the alignment of interest and commitment in interfirm transactional relationships
by Vosselman, E.G.J. & van der Meer-Kooistra, J.

2004 It Takes Two To Tango: an empirical tale of distressed firms and assisting banks
by de Jong, A.

2004 Purchasing Power Parity and the Euro Area
by Koedijk, C.G. & Tims, B. & van Dijk, M.A.

2004 Do Banks Influence the Capital Structure Choices of Firms?
by Daniševská, P. & de Jong, A. & Verbeek, M.J.C.M.

2004 Shareholders’ Voting at General Meetings: Evidence from the Netherlands
by de Jong, A. & Mertens, G.M.H. & Roosenboom, P.G.J.

2004 The effects of systemic crises when investors can be crisis ignorant
by Kole, H.J.W.G. & Koedijk, C.G. & Verbeek, M.J.C.M.

2004 An Alternative Decomposition Of The Fisher Index
by Hallerbach, W.G.P.M.

2004 Fair value accounting and financial stability
by Andrea Enria & Lorenzo Cappiello & Frank Dierick & Sergio Grittini & Andrew Haralambous & Angela Maddaloni & Philippe Molitor & Fatima Pires & Paolo Poloni

2004 Stock option incentives and firm performance
by Hillegeist, Stephen A. & Peñalva, Fernando

2004 How Internal Transaction costs drive compensation schemes
by ROUZIES, Dominique & ANDERSON, Erin & COUGHLAN, Anne T.

2004 Using projective techniques to further understanding of the RAPM-PEU relationship : evidence from the experience of marketing and sales managers
by LÖNING, Hélène & BESSON, Madeleine & MENDOZA, Carla

2004 Disclosure and determinants studies : an extension using the divisive clustering method (DIV)
by DING, Yuan & STOLOWY, Hervé & FU, Linghui & WANG, Huiwen

2004 The Information Limit to Honest Managerial Behavior
by Besancenot, Damien & Vranceanu, Radu

2004 Timanco S. A.: Impuestos por pagar, pérdidas amortizadas, deuda en divisas, renta presuntiva y ajustes por inflación. Su tratamiento con Flu
by Ignacio Vélez Pareja & Joseph Tham

2004 The Correct Definition for the Cash Flows to Value a Firm (Free Cash Flow and Cash Flow to Equity)
by Ignacio Vélez-Pareja

2004 Modeling the Financial Impact of Regulatory Policy: Practical Recommendations and Suggestions. The Case of World Bank
by Ignacio Vélez-Pareja

2004 Hershey Chocolate in Two Flavors: Kd and Ku
by Ignacio Vélez-Pareja & Joseph Tham

2004 Consistency in Chocolate. A Fresh Look at Copeland’s Hershey Foods & Co Case
by Ignacio Vélez-Pareja & Joseph Tham

2004 EVA(c) Made Simple: Is it Possible?
by Ignacio Vélez Pareja & Joseph Tham

2004 Private equity investments and disclosure policy
by BEUSELINCK, Christophe & DELOOF, Marc & MANIGART, Sophie

2004 CFA Designation, Geographical Location and Analyst Performance
by Ping Hsiao & Wayne Y. Lee

2004 Is Covered Call Investing Wise? Evaluating the Strategy using Risk-Adjusted Performance Measures
by Karyl B. Leggio & Donald Lien

2004 Listing Switches from NASDAQ to the NYSE or AMEX: Is New Stock Issuance a Motive?
by Asli Ascioglu & Thomas H. McInish

2004 Asset Pricing with Higher Moments: Empirical Evidence from the Taiwan Stock Market
by Bing-Huei Lin & Jerry M. C. Wang

2004 Hedging with Foreign-Listed Single Stock Futures
by Mao-wei Hung & Cheng-few Lee & Leh-chyan So

2004 The Impact of the Introduction of Index Securities on the Underlying Stocks: The Case of the Diamonds and the Dow 30
by Bonnie F. Van Ness & Robert A. Van Ness & Richard S. Warr

2004 Intraday Trading of Island (As Reported to the Cincinnati Stock Exchange) and NASDAQ
by Van T. Nguyen & Bonnie F. Van Ness & Robert A. Van Ness

2004 Voluntary Disclosure of Strategic Operating Information and the Accuracy of Analysts' Earnings Forecasts
by Sidney Leung

2004 A Teaching Note on the Effective Interest Rate, Periodic Interest Rate and Compounding Frequency
by Youngsik Kwak & H. James Williams

2004 Using Path Analysis to Integrate Accounting and Non-Financial Information: The Case for Revenue Drivers of Internet Stocks
by Anthony Kozberg

2004 Value-Relevance of Knowledge Spillovers: Evidence from Three High-Tech Industries
by Michael K. Fung

2004 Multinomial Lattices and Derivatives Pricing
by George M. Jabbour & Marat V. Kramin & Timur V. Kramin & Stephen D. Young

2004 Modified Net Present Value (MNPV): A New Technique for Capital Budgeting
by Kenneth G. McClure & Paul Berhanu Girma

2004 International Education Standards for Professional Accountants adopted
by Bohumil Král

2004 The criteria that can be applied to the breakdown of equity components constituting the estate of the company - intangible and tangible assets in accordance with U.S. GAAP and IAS / IFRS
by Markéta Novotná

2004 Revenue - similarities and differences of normative texts
by Miloslav Janhuba

2004 The analysis of the elements constituting the operating, financial and other components result of economic activity for the period under U.S. GAAP and IAS / IFRS
by Dana Kovanicová

2004 Analysis of the structure of the financial statement - Balance Sheet - U.S. GAAP and IAS (IFRS)
by Lenka Krupová

2004 Theoretical basis for the creation of normative texts in the USA in contrast to the theoretical basis of IAS / IFRS - a conceptual framework
by Robert Mládek & Lenka Krupová

2004 The process of making U.S. GAAP (as inspiration for the creation of Czech accounting standards)
by Libuše Müllerová

2004 Regulation of the European Accounting from the perspective of international harmonization
by Marcela Žárová

2004 The Usefulness of Financial Statements under Chinese-GAAP vs. IAS: Evidence from the Shanghai Stock Exchange in PRC
by Dan HU

2004 The Asymmetric Timeliness in the Reporting of Good and Bad News of Firms That Trade in the Athens Stock Exchange
by Nikolaos Eriotis & Dimitrios Vasiliou & Vasileios Zisis

2004 Sociedades Cooperativas. Aspectos Contables Singulares
by Zubiaurre Artola, Miguel Ángel

2004 Les déterminants de la stratégie de « capitalisation » des frais de recherche et développement en France
by Yuan Ding & Hervé Stolowy & Michel Tenenhaus

2004 Du projet stratégique à l’action:la délicate configuration des outils ABC/ABM
by Thierry Bertrand & Pierre Mévellec

2004 Changer d’outils de contrôle de gestion?De la cohérence instrumentale a la cohérence psychologique
by Annick Bourguignon & Alan Jenkins

2004 Essor des marchés boursiers et croissance de l’immatériel:de nouveaux défis pour la comptabilité
by Pascal Dumontier

2004 La contingence des systèmes de mesure de la performance : les résultats d’une recherche empirique sur le secteur des PME
by Christophe Germain

2004 Una Perspectiva Internacional De La Contabilidad
by MARTHA LUCÍA SUÁREZ SUÁREZ & LUIS ALFONSO TELLO GARCÍA

2004 Las Limitaciones Del Análisis Financiero Tradicional De La Liquidez
by LUIS HUMBERTO SUÁREZ QUEVEDO

2004 Ratio Versus Regression Analysis: Some Empirical Evidence in Brazil
by José Paulo de Lucca Ramos & Newton Carneiro Affonso da Costa Jr.

2003 International Portfolio Choice
by Tims, B. & Mahieu, R.J.

2003 The Performance of the Foreign-Owned Sector of UK Manufacturing: Some Evidence and Implications for UK Inward Investment Policy
by Max Munday & Michael J. Peel & Karl Taylor

2003 Option-Style Multi-Factor Comparable Company Valuation for Practical Use
by Meitner, Matthias

2003 Internationale Cash Flow-Rechnungen aus Eigner- und Gläubigersicht
by Becker, Gernot M. & Seeger, Norbert

2003 Accounting for Financial Instruments in the Banking Industry: Conclusions from a Simulation Model
by Gebhardt, Günther & Reichardt, Rolf & Wittenbrink, Carsten

2003 The role of accounting in the German financial system
by Leuz, Christian & Wüstemann, Jens

2003 The valuation of earnings components by the capital markets. An international comparison
by Susana Callao Gastón & Beatriz Cuéllar Fernández & José Ignacio Jarne Jarne & José Antonio Laínez Gadea

2003 Rethinking the Structure of Accounting and Auditing
by Shyam Sunder

2003 Accounting: Labor, Capital and Product Markets
by Shyam Sunder

2003 Heuristic methods for cost-oriented assembly line balancing: a comparison on solution quality and computing time
by Matthias Amen

2003 Heuristic methods for cost-oriented assembly line balancing: a survey
by Matthias Amen

2003 An exact method for cost-oriented assembly line balancing
by Matthias Amen

2003 Meta-Communication and Market Dynamics. Reflexive Interactions of Financial Markets and the Mass Media
by Thomas Schuster

2003 News Events and Price Movements. Price Effects of Economic and Non-Economic Publications in the News Media
by Thomas Schuster

2003 Fifty-Fifty. Stock Recommendations and Stock Prices. Effects and Benefits of Investment Advice in the Business Media
by Thomas Schuster

2003 Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain
by Ester Oliveras & Oriol Amat

2003 Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange
by Oriol Amat & Jordi Perramon & Ester Oliveras

2003 Análisis empírico del comportamiento de los costes en las explotaciones agrícolas mediante datos de la red contable agraria nacional
by Josep M. Argilés

2003 Moderating Effects of Management Control Systems and Innovation on Performance. Simple Methods for Correcting the Effects of Measurement Error for Interaction Effects in Small Samples
by Coenders, Germà & Bisbe, Josep & Saris, Willem E. & Batista-Foguet, Joan M.

2003 Opportunity cost, excess profit, and counterfactual conditionals
by Magni, Carlo Alberto

2003 On the Prudence of Rewarding A While Hoping for B
by Schnedler, Wendelin

2003 On the Prudence of Rewarding A While Hoping for B
by Schnedler, Wendelin

2003 Nuevo Enfoque En La Estimación De Los Ajustes Por Devengo Anormales: Un Modelo Desagregado
by Francisco Poveda

2003 Accounting Anomalies and Information Uncertainty
by Francis, Jennifer & LaFond, Ryan & Olsson, Per & Schipper, Katherine

2003 Employer-Sponsored Training in Stabilisation and Growth Policy Perspectives
by Håkanson, Christina & Johanson, Satu & Mellander, Erik

2003 Employer-sponsored training in stabilisation and growth policy perspectives
by Håkanson, Christina & Johanson, Satu & Mellander, Erik

2003 Market timing: A decomposition of mutual fund returns
by Swinkels, L.A.P. & van der Sluis, P.J. & Verbeek, M.J.C.M.

2003 Configurations of Control: A Transaction Cost Approach
by Speklé, R.F.

2003 Stress Testing with Student's t Dependence
by Kole, H.J.W.G. & Koedijk, C.G. & Verbeek, M.J.C.M.

2003 The Cost of Technical Trading Rules in the Forex Market: A Utility-based Evaluation
by Dewachter, H.D.R. & Lyrio, M.

2003 Takeover defenses and IPO firm value in the Netherlands
by Roosenboom, P.G.J. & van der Goot, T.

2003 Asset prices and omitted moments; A stochastic dominance analysis of market efficiency
by Post, G.T.

2003 Macro factors and the Term Structure of Interest Rates
by Dewachter, H.D.R. & Lyrio, M.

2003 A Multidimensional Framework for Financial-Economic Decisions
by Hallerbach, W.G.P.M. & Spronk, J.

2003 Risk Aversion and Skewness Preference: a comment
by Post, G.T. & van Vliet, P.

2003 A Range-Based Multivariate Model for Exchange Rate Volatility
by Tims, B. & Mahieu, R.J.

2003 Statistical Inference on Stochastic Dominance Efficiency. Do Omitted Risk Factors Explain the Size and Book-to-Market Effects?
by Post, G.T.

2003 Accounting and the Birth of the Notion of Capitalism
by Eve, CHIAPELLO

2003 Value-relevance of expensed and capitalized intangibles - a French survey
by Cazavan-Jeny, Anne

2003 Value Relevance of R&D Reporting : A Signaling Interpretation
by Cazavan-Jeny , Anne & Jeanjean, Thomas

2003 Management Control and "Coherence" : Some Unresolved Questions
by Bourguignon , Annick & Jenkins, Alan & Nørreklit, Hanne

2003 Political Relationships, Global Financing and Corporate Transparency
by Christian Leuz & Felix Oberholzer-Gee

2003 ¿Coinciden EVA(R) y Utilidad Economica (UE) con los metodos de Flujo de Caja Descontado en valoracion de empresas?
by Ignacio Vélez Pareja & Joseph Tham

2003 A Practical Guide for Consistency in Valuation: Cash Flows, Terminal Value and Cost of Capital
by Ignacio Vélez Pareja & Antonio Burbano Pérez

2003 Sistemas de información en Pymes y acceso al crédito en contextos de asimetría de información
by José Pablo Dapena & Juan Lucas Dapena

2003 On the Prudence of Rewarding A While Hoping for B
by Wendelin Schnedler

2003 Task Difficulty, Performance Measure Characteristics, and the Trade-Off between Insurance and Well-Allocated Effort
by Wendelin Schnedler

2003 Теория Бухгалтерского Учета. 1. Основы Теории Бухгалтерского Учета (Отдельные Главы)
by Harin, Alexander

2003 Теория бухгалтерского учета. Юнита 2. Развитие и приложения основ теории бухгалтерского учета (Selected chapters)
by Harin, Alexander

2003 Costs, Benefits, And Tax-Induced Distortions Of Stock Option Plans
by Rainer Niemann & Dirk Simons

2003 Economic Consequences Of Internet Financial Reporting
by Alfred Wagenhofer

2003 The Value Relevance of Earnings and Income Smoothing: Greek Evidence on Causality Effects
by Dimitrios Kousenidis & Christos Negakis & Ioannis Papanastasiou

2003 Establishment Of The International Accounting Standards In Central-Eastern European And Other Developing Countries
by Athanassios P. Bellas

2003 actores explicativos de la rentabilidad en la industria y concesionarios de automóviles del País Vasco
by Eduardo Rodríguez Enriquez

2003 La culture organisationnelle perçue des cabinets comptables français par les associés-dirigeants:essai de typologie
by Serge Évraert & Christian Prat dit Hauret

2003 Audit et développement moral cognitif
by Christian Prat dit Hauret

2003 Les facteurs déterminants de la stratégie des groupes français en matière de communication sur les activités de R&D
by Yuan Ding & Hervé Stolowy

2003 Hacia la construcción de modelos de Capital Intelectual en industrias tradicionales: el caso de las almazaras jiennenses
by Francisca Castilla Polo & Macario Cámara de la Fuente

2003 El capital social en las sociedades cooperativas. Las Normas sobre los aspectos contables de las sociedades cooperativas a la luz de los principios cooperativos
by Pilar Gómez Aparicio

2003 Panorama actual de la contabilidad pública: Análisis de la situación española dentro de su entorno internacional
by Vicente Montesinos Julve

2003 La Cuenta de Pérdidas y Ganancias. Componentes conceptuales operativos y normas específicas para su formulación, en el ámbito del “Proyecto de Normas sobre los aspectos contables de las Sociedades Cooperativas”
by Ricardo J. Server Izquierdo

2002 The reference to "alternative" standards by French Large groups: an empirical study over the period 1985/1999
by STOLOWY, Herve & DING, Yuang

2002 La información financiera de las entidades no lucrativas: una perspectiva internacional
by Isabel Brusca & Caridad Marti

2002 The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals
by Rick Antle & Elizabeth A. Gordon & Ganapathi Narayanamoorthy & Ling Zhou

2002 Privacy in E-Commerce: Development of Reporting Standards, Disclosure and Assurance Services in an Unregulated Market
by Shyam NMI Sunder & Karim Jamal & Michael S. Maier

2002 Value of the Firm: Who Gets the Goodies?
by Shyam NMI Sunder

2002 The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals
by Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou

2002 Solving the Price-Earnings Puzzle
by Carl Chiarella & Shenhuai Gao

2002 Análisis del comportamiento de los resultados en 'full' y 'direct costing'
by Josep M. Argilés

2002 Post Earnings Announcement Drift : More Risk than Investors can Bear
by Suijs, J.P.M.

2002 A General Model for Repeated Audit Controls Using Monotone Subsampling
by Raats, V.M. & van der Genugten, B.B. & Moors, J.J.A.

2002 Hedge Accounting Within Ias 39
by Rossi, Alessandro & Canpolongo, Francesca & Bichisao, Guido

2002 Corporate governance and dividend policy
by Mehar, Ayub

2002 Determinantes do desempenho académico nos cursos de contabilidade
by Caiado, Jorge & Madeira, Paulo

2002 Zakah on stocks: some unsettled issues
by Islahi, Abdul Azim & Obaidullah, Mohammed

2002 Revisión De Expectativas En Las Presentaciones De Empresa Ante Los Analistas Financieros
by Juan Carlos Gómez Sala & Ana Gil & Francisco Poveda

2002 The Impact of Macroeconomic Variables on Corporate Performance - What Shareholders Ought to Know?
by Oxelheim, Lars

2002 A Firm-Specific Analysis of the Exchange-Rate Exposure of Dutch Firms
by de Jong, A. & Ligterink, J. & Macrae, V.

2002 Survival, Look-Ahead Bias and the Persistence in Hedge Fund Performance
by Baquero, G. & ter Horst, J.R. & Verbeek, M.J.C.M.

2002 Can the stock market anticipate future operating performance? Evidence from equity rights issues
by Kabir, R. & Roosenboom, P.G.J.

2002 The Cost of Capital of Cross-Listed Firms
by Koedijk, C.G. & van Dijk, M.A.

2002 Do Global Risk Factors Matter for International Cost of Capital Computations?
by Koedijk, C.G. & van Dijk, M.A.

2002 Dividing the Pie
by Flood, M.D. & Koedijk, C.G. & van Dijk, M.A. & van Leeuwen, I.W.

2002 Do Countries or Industries Explain Momentum in Europe?
by Nijman, T.E. & Swinkels, L.A.P. & Verbeek, M.J.C.M.

2002 Option Formulas for Mean-Reverting Power Prices with Spikes
by de Jong, C.M. & Huisman, R.

2002 Measuring Credit Spread Risk
by Campbell-Pownall, R.A.J. & Huisman, R.

2002 Reinventing The Hierarchy, The Case Of The Shell Chemicals Carve-Out
by Speklé, R.F. & van den Bogaard, M.A.

2002 Towards a Transaction Cost Theory of Management Control
by Speklé, R.F.

2002 Cross-sector diversification in financial conglomerates: simulations with a fair-value assets and liabilities model
by Jacob A. Bikker

2002 Cross-sector diversification in financial conglomerates: simulations with a fair-value assets and liabilities model
by Jacob A. Bikker

2002 Measuring the Value Relevance of Stock Returns, Earnings, and Cash Flows Using the Gibbs Sampler
by Chung-Ki Min & Ho-Young Hwang & Young-Suk Yang

2002 Información contable, auditoría y gobernanza empresarial
by José A. Gonzalo Angulo

2002 Kontabilitatearen inguruan zenbait proposamen
by Álvarez Echeverría, Igor

2002 L'ABC à l'hôpital:le cas de la chirurgie infantile
by Thierry Nobre & Noëlle Biron

2002 La contabilidad de gestión en las cajas rurales. Una perspectiva empírica
by Pilar Ibarrondo Dávila

2002 Contribución de las cooperativas agrarias de segundo grado a la orientación al mercado de sus cooperativas asociadas: efectos en el desempeño de la relación
by Narciso Arcas Lario

2002 National accounting rules in a globalized world (Pro and contra) ; contra - the best of both worlds
by Hanno Merkt

2002 National accounting rules in a globalised world (Pro and contra) ; pro - should the world embrace a single set of accounting standards?
by Robert Litan

2002 Financial statement information and the prédiction of stock returns in a small capital market: the case of Belgium
by Geert Van Campenhout & Tom Van Caneghem & Steve Van Uytbergen

2001 P/E-ratios in Relative Valuation - a Mission Impossible?
by Skogsvik, Kenth & Skogsvik, Stina

2001 L'application de methodes privees aux finances locales : du constat aux implications
by Michel, M. & Mathieux, F.

2001 Reforme comptable et gestion financiere des communes: quels enjeux?
by Michel, M.

2001 Accounting for stock-based compensation: an extended clean surplus relation
by Hess, Dieter E. & Lüders, Erik

2001 Knowing What Others Know: Common Knowledge, Accounting, and Capital Markets
by Shyam NMI Sunder

2001 Design and Implementation of Contracts: A Comparison of Factor Markets Relevant to Financial Reporting in Japan and the U.S
by Shyam NMI Sunder

2001 Accounting: Continuity and Transition
by Shyam NMI Sunder

2001 Why Not Allow the FASB and IASB Standards to Compete in the U.S.?
by Shyam NMI Sunder & Ronald A. Dye

2001 Management control in non-profit organizations: The case of the Associations of Economists in Spain
by Ester Oliveras & Pilar Soldevila

2001 One hundred issues of Revista Española de Financiación y Contabilidad (REFC)-insights into trends in the Spanish academic community
by Oriol Amat & Ester Oliveras

2001 Teaching, research and service: Experience and opinions of accounting Spanish academics
by Ester Oliveras

2001 The so-called 'external partners' in the groups of corporations: A model of presentation in the consolidated statements
by Soledad Moya

2001 Voluntary Disclosure and Risk Sharing
by Suijs, J.P.M.

2001 Valore Aggiunto Sistemico: un'alternativa all'EVA quale indice di sovraprofitto periodale
by Magni, Carlo Alberto

2001 Simultaneous Determination Of Inventories And Accounts Receivable
by Ayub, Mehar

2001 ALISAMIENTO DE BENEFICIOS vs. RENTABILIDAD BURSÁTIL: EVIDENCIA EMPÍRICA
by Francisco Poveda & Raúl Iñiguez

2001 Cuestiones Estadísticas Sobre Modelos Y Contrastes De Ajustes Por Devengo Anormales
by Francisco Poveda

2001 Truth and Fairness in Accounting: A Case of Polish Transition Economy
by Katarzyna Kosmala MacLullich

2001 Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia
by Fan, Joseph P.H. & Wong, T.J.

2001 Balanced scorecard versus French tableau de bord:beyond dispute, a cultural and ideological perspective
by MALLERET, Veronique & BOURGUIGNON, Annick & NORREKLIT, Hanne

2001 Methodology for a comparison between intermediate costs from tax-source and from national accounting
by J.-P. BERTHIER & C. JAULENT & R. CONVENEVOLE & S. PISANI

2001 On the Use of Nonfinancial Performance Measures in Management Compensation
by Dirk Sliwka

2001 Brand Valuation And Control: An Empirical Study
by Thomas Günther & Catharina Kriegbaum-Kling

2001 Testing A Model Of Islamic Corporate Financial Reports:Some Experimental Evidence
by Maliah Sulaiman

2001 Competitive Conditions In The Turkish Banking Industry
by Ozgur Ozmen Uysal

2001 Iniversities Networks and Academic Cooperation
by Rezan Tatlidil & Maria Kaila & Helena Theodoropoulou & Persa Fokiali

2001 Regulation and Measurement of the Productivity Offset
by Uri, Noel D.

2001 Méthodes et outils du contrôle de gestion dans les PME
by Thierry Nobre

2001 Les mécanismes d'assimilation d'une mission d'audit interne:le modèle "activation-sélection-rétention" de K.E. Weick à l'épreuve du terrain
by David Autissier

2001 Application au cas d'un processus d'intégration symbiotique de la méthode des coûts obligatoires/discrétionnaires
by Christophe Herriau & Olivier Meier

2001 Le contrôle de gestion en situation d'incertitude: le cas du sport spectacle
by Lionel Touchais

2001 Prácticas contables en cooperativas rurales
by Stig Westerdahl

2001 Ratios para el análisis de rentabilidad de las cooperativas agrarias andaluzas
by Joaquín Domingo

2000 Effets des methodes de retraitement du credit-bail sur l'analyse financiere
by Briquet, F.

2000 La fonction fiscale: outil au service de la gestion financiere ou axe strategique dans l'entreprise?
by Maillet, C.

2000 Classification of Intangibles
by STOLOWY, Herve & AHONEN, Guy & NIKOLAJ BUKH, Per & CAÑIBANO, Leandro & CATASUS, Bino & EKLÖV, Gunilla & FLOWER, John & GARCIA-AYUSO COVARSI, Manuel & GRÖJER, Jan-Erik & JENNY, Anne & JOHANSON, Ulf & THORSGAARD-LARSEN, Heine & MARTENSSON, Maria & MOURITSEN, Jan & SANCHEZ, Paloma & ROBERTS, Hanno

2000 The Future of Accounting for Business Combinations
by Tweedie, Sir David & Whittington, Geoffrey

2000 New economy accounting : why are broad-based stock option plans so attractive?
by Hess, Dieter E. & Lüders, Erik

2000 Incentive compability of dual transfer pricing
by Carstens, Stefan & Weinem, Michael

2000 An attempt to go beyond conventional financial accounting information
by Josep Vallverdú

2000 New opportunities for farm accounting
by Josep M. Argilés & Eric J. Slof

2000 The ethics of creative accounting: Some Spanish evidence
by Oriol Amat & John Blake & Ester Oliveras

2000 Two-Step Sequential Sampling
by Moors, J.J.A. & Strijbosch, L.W.G.

2000 Double Checking for Two Error Types
by Raats, V.M. & Moors, J.J.A.

2000 Organizational Design and Management Accounting Change
by Matejka, M. & De Waegenaere, A.M.B.

2000 Scomposizione di sovraprofitti: Economic Value Added e Valore Aggiunto Sistemico
by Magni, Carlo Alberto

2000 Irr, Roe and Npv: Formal and Conceptual Convergences in a Systemic Approach
by Magni, Carlo Alberto

2000 Decomposition of a Certain Cash Flow Stream: Differential Systemic Value and Net Final Value
by Magni, Carlo Alberto

2000 A computational model for inventory management and planning
by Ayub, Mehar & Ahsanuddin, Muhammad

2000 Funds Flow Analysis and Determinants of Fixed Assets
by Ayub, Mehar

2000 Renegotiation and Relative Performance Evaluation: Why an Informative Signal may be Useless
by Yim, Andrew

2000 Análisis Empírico De La Relación Entre Creación De Valor Y Resultados
by Francisco Poveda & Raúl Iñiguez

2000 Kommunsektorns pensionsskuld och pensionsförvaltning efter införandet av balanskrav och blandad redovisningsmodell
by Jennergren, Peter

2000 Svenska normsättare på redovisningsområdet – institutionella och politiska aspekter
by Törnqvist, Ulla & Lumsden, Marie & Marton, Jan

2000 Accounting Education in France and its Comparison with Chinese One
by DING, Yuan

2000 A framework for the classification of accounts manipulations
by STOLOWY, Herve & BRETON, Gaetan

2000 A transaction costs approach to financial assets rates of return
by Rodolfo Apreda

2000 An Analysis of Factors Affecting Investor Demand for Initial Public Offerings in Singapore
by Li Li Eng & Hwee Shan Aw

2000 The Predictability of Management Forecast Error: A Study of Australian IPO Disclosures
by Neil Hartnett & Jennifer Romcke

2000 Análisis contable-mercantil de las reducciones de capital en las cooperativas: breve referencia fiscal
by Tomás Garrido Pulido & Regina Garrido Castro

2000 The economic consequences of increased disclosure
by Leuz, C & Verrecchia, RE

2000 Discussion of hedge disclosures, future prices, and production distortions
by Hayes, RM

2000 Hedge disclosures, future prices, and production distortions
by Kanodia, C & Mukherji, A & Sapra, H & Venugopalan, R

2000 Discussion of value investing: The use of historical financial statement information to separate winners from losers
by Guay, W

2000 Discussion of EVA versus earnings: Does it matter which is more highly correlated with stock returns?
by Rajan, MV

2000 EVA versus earnings: Does it matter which is more highly correlated with stock returns?
by Garvey, GT & Milbourn, TT

2000 Discussion of corporate disclosure practices, institutional investors, and stock return volatility
by Venkatachalam, M

2000 Corporate disclosure practices, institutional investors, and stock return volatility
by Bushee, BJ & Noe, CF

2000 Discussion of the eyeballs have it: Searching for the value in internet stocks
by Keating, EK

2000 The eyeballs have it: Searching for the value in internet stocks
by Trueman, B & Wong, MHF & Zhang, XJ

2000 Discussion of the economic consequences of increased disclosure
by Joos, P

2000 Value investing: The use of historical financial statement information to separate winners from losers
by Piotroski, JD

2000 The Association between SFAS No. 119 derivatives disclosures and the foreign exchange risk exposure of manufacturing firms
by Wong, MHF

2000 Valuation of the components of purchased goodwill
by Henning, SL & Lewis, BL & Shaw, WH

2000 Motivations for a change in disclosure frequency and its consequences: An examination of voluntary quarterly segment disclosures
by Botosan, CA & Harris, MS

2000 Accounting information, capital investment decisions, and equity valuation: Theory and empirical implications
by Zhang, GC

2000 Providing managerial incentives: Cash flows versus accrual accounting
by Reichelstein, S

2000 Is the US stock market myopic?
by Abarbanell, J & Bernard, V

2000 Stock returns and accounting earnings
by Liu, J & Thomas, J

2000 Comparing the accuracy and explainability of dividend, free cash flow, and abnormal earnings equity value estimates
by Francis, J & Olsson, P & Oswald, DR

2000 The 1993 tax rate increase and deferred tax adjustments: A test of functional fixation
by Chen, KCW & Schoderbek, MP

2000 Do stock prices fully reflect the implications of current earnings for future earnings for AR1 firms?
by Brown, LD & Han, JCY

2000 Biases and lags in book value and their effects on the ability of the book-to-market ratio to predict book return on equity
by Beaver, WH & Ryan, SG

2000 Financial packaging of IPO firms in China
by Aharony, J & Lee, CWJ & Wong, TJ

2000 Country-specific factors related to financial reporting and the value relevance of accounting data
by Ali, A & Hwang, LS

1999 The Valuation Relevance of Voluntary Disclosures: A Comparative Analysis of the Disclosure Behaviour of Major Pharmaceutical Companies in Sweden and the UK
by Gray, Sidney & Skogsvik, Kenth

1999 Search for a New Conceptual Bookkeeping Model: Different Levels of Abstraction
by Vousten-Sweere, A-.M. & van Groenendaal, W.

1999 Performance Measurement in Multi-Period Agencies
by Sunil Dutta & Stefan Reichelstein

1999 The Importance Of Social Accounting Information Relative To Financial Accounting Information In Investment Decision-Making
by Nik Nazli Nik Ahmad

1999 Earnings Management and the Revelation Principle
by Jonathan C. Glover & Anil Arya & Shyam NMI Sunder

1999 Environmental factors giving rise to variations in national management accounting practice
by Oriol Amat & John Blake & Philip Wraith

1999 Variations in national management accounting approaches
by Oriol Amat & John Blake & Ester Oliveras

1999 Spanish auditors and the 'true and fair view'
by Oriol Amat & John Blake & Ester Oliveras

1999 Dimensions of national culture and the accounting environment -The Spanish case-
by Oriol Amat & John Blake & Philip Wraith & Ester Oliveras

1999 The case for a new accounting research agenda in Spain
by Oriol Amat & John Blake & Ester Oliveras

1999 The struggle against creative accounting: Is "true and fair view" part of the problem or part of the solution?
by Oriol Amat & John Blake & Ester Oliveras

1999 Double Checking for Two Error Types
by Moors, J.J.A.

1999 Search for a New Conceptual Bookkeeping Model : Different Levels of Abstraction
by Sweere, A.M.J. & van Groenendaal, W.J.H.

1999 The information content of economic value-added: A comparative analysis with earnings, cash flow and residual income
by Tracey West & Andrew Worthington

1999 Accounting for brands in IAS 38 of IASC (intangible assets) compared with French and German practices : an illustration of the difficulty of international harmonization
by STOLOWY, Herve & HALLER, Axel & KLOCKHAUS, Volker

1999 Using Financial Information to Differentiate Failed vs. Surviving Finance Companies in Thailand: An Implication for Emerging Economies
by Obeua S. Persons

1999 Discussion of international differences in the timeliness, conservatism, and classification of earnings
by Basu, S

1999 International differences in the timeliness, conservatism, and classification of earnings
by Pope, PF & Walker, M

1999 Discussion of intangible assets and stock prices in the pre-SEC era
by Zarowin, P

1999 Discussion of the role of the manager's human capital in discretionary disclosure
by Kim, O

1999 Intangible assets and stock prices in the pre-SEC era
by Ely, K & Waymire, G

1999 The role of the manager's human capital in discretionary disclosure
by Nagar, V

1999 Discussion of the joint effect of management's prior forecast accuracy and the form of its financial forecasts on investor judgment
by Kennedy, J

1999 The joint effect of management's prior forecast accuracy and the form of its financial forecasts on investor judgment
by Hirst, DE & Koonce, L & Miller, J

1999 Research on credible financial reporting 1961-99: The contributions of Professor Nicholas Dopuch
by Kinney, W & Libby, R

1999 Acquisition and discretionary disclosure of private information and its implications for firms' productive activities
by Pae, S

1999 Price-signal relations in an imperfectly competitive financial market with public and private information
by Manzano, C

1999 On the theory of forecast horizon in equity valuation
by Ohlson, JA & Zhang, XJ

1999 Analysts' reactions to warnings of negative earnings surprises
by Libby, R & Tan, HT

1999 Market rewards associated with patterns of increasing earnings
by Barth, ME & Elliott, JA & Finn, MW

1999 The boundaries of financial reporting and how to extend them
by Lev, B & Zarowin, P

1999 Have financial statements lost their relevance?
by Francis, J & Schipper, K

1999 Accounting standard-setting organizations and earnings relevance: Longitudinal evidence from NYSE common stocks, 1927-93
by Ely, K & Waymire, G

1999 Dividend taxation in firm valuation: New evidence
by Harris, TS & Kemsley, D

1999 Debt-equity hybrid securities
by Engel, E & Erickson, M & Maydew, E

1999 On the association between voluntary disclosure and earnings management
by Kasznik, R

1999 Controlling for lagged stock price responses in pricing regressions: An application to the pricing of cash flows and accruals
by Pfeiffer, RJ & Elgers, PT

1999 Empirical analysis of the economic demand for auditing in the initial public offerings market
by Willenborg, M

1999 Auditor attention to and judgments of aggressive financial reporting
by Phillips, F

1999 An empirical examination of conference calls as a voluntary disclosure medium
by Frankel, R & Johnson, M & Skinner, DJ

1999 The relevance of Form 8-K reports
by Carter, ME & Soo, BS

1998 Internal Control Systems and Risk Management in the Life and Health Insurance Industry: Current Issues
by Andre, P. & Cote, D. & Morissette, R.

1998 La diversite comptable internationale et ses consequences: Une revue de la litterature
by Raffournier, B.

1998 Accounting for Goodwill in Switzerland: Some Empirical Evidence
by Raffournier, B.

1998 The Contractual and Value Relevances of Reported Earnings in an Unregulated Information Market: The Case of Switzerland
by Cormier, D. & Magnan, M. & Morard, B.

1998 Corporate Governance, Expected Operating Performance, and Pricing
by Oren Fuerst & Sok-Hyon Kang

1998 Some Ethical Issues for Accountants in Antidumping Trade Cases: An Examination of Recent Case Studies with Emphasis on Latin America
by Robert W. McGee

1998 Perceptions of the Royal Mail Case in the Netherlands
by Camfferman, Kees

1998 Influence of German Betriebswirtschaftslehre on Dutch Bedrijfseconomie with particular reference to accounting
by Camfferman, Kees

1998 How reliable are estimates of infrastructure costs? A comparative analysis
by Nijkamp, Peter & Ubbels, Barry

1998 The ethics of creative accounting
by Oriol Amat & John Blake & Jack Dowds

1998 An analysis of the accounting principles applied by the European Farm Accountancy Data Network
by Eric J. Slof & Josep M. Argilés

1998 A portrait of the Spanish accounting community
by Oriol Amat & Catherine Gowthorpe & Soledad Moya & Ester Oliveras

1998 International accounting harmonisation - A comparison of Spain, Sweden and Austria
by John Blake & Oriol Amat & Catherine Gowthorpe

1998 A simulation model of corporate finances: A study of the companies listed on Karachi stock exchange
by Ayub, Mehar

1998 Bankrupcy, auditor Switching and Audit failure: Evidence from the UK. 1987-1994
by Clive Lennox

1998 The design and use of management accounts in small and medium-sized companies
by Johansson, Christer & Samuelson, Lars A

1998 Voluntary Disclosure of Cash Flow Statements and Segment Data in Germany
by Christian Leuz

1998 Accrual accounting and equity valuation
by Ohlson, JA & Zhang, XJ

1998 Discussion of comprehensive income reporting and analysts' valuation judgments
by Lipe, MG

1998 Comprehensive income reporting and analysts' valuation judgments
by Hirst, DE & Hopkins, PE

1998 Customer satisfaction and future financial performance discussion of are nonfinancial measures leading indicators of financial performance? Are analysis of customer satisfaction
by Lambert, RA

1998 Discussion of revalued financial, tangible, and intangible assets: Association with share prices and non-market-based value estimates
by Easton, PD

1998 Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates
by Barth, ME & Clinch, G

1998 Discussion of the value relevance of intangibles: The case of software capitalization
by Eccher, EA

1998 The value relevance of intangibles: The case of software capitalization
by Aboody, D & Lev, B

1998 Discussion of on the frequency, quality, and informational role of mandatory financial reports
by Dye, RA

1998 On the frequency, quality, and informational role of mandatory financial reports
by Gigler, F & Hemmer, T

1998 Discussion of accrual accounting and equity valuation
by Verrecchia, RE

1998 Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction
by Ittner, CD & Larcker, DF

1998 Capital restructuring and accounting compliance costs: The case of publicly traded partnerships
by Shelley, MK & Omer, TC & Atwood, TJ

1998 Valuing the deferred tax liability
by Sansing, R

1998 Book-tax differences and internal revenue service adjustments
by Mills, LF

1998 The effect of taxes on production location
by Kemsley, D

1998 The impact of trading commission incentives on analysts' stock coverage decisions and earnings forecasts
by Hayes, RM

1998 The effect of taxes on the structure of corporate acquisitions
by Erickson, M

1998 Disclosure of contingent environmental liabilities: Some unintended consequences?
by Kennedy, J & Mitchell, T & Sefcik, SE

1998 Optimal exercise and the cost of granting employee stock options with a reload provision
by Hemmer, T & Matsunaga, S & Shevlin, T

1998 Cross-jurisdictional income shifting and earnings valuation
by Collins, J & Kemsley, D & Lang, M

1998 Discretionary management earnings forecast disclosures: Antecedents and outcomes associated with forecast venue and forecast specificity choices
by Bamber, LS & Cheon, YS

1998 Correlated forecast errors
by Fischer, PE & Verrecchia, RE

1998 Profit allocation under ancillary trade
by Christensen, J & Demski, JS

1998 The value of auditor assurance: Evidence from loan pricing
by Blackwell, DW & Noland, TR & Winters, DB

1998 Investment and disclosure: The disciplinary role of periodic performance reports
by Kanodia, C & Lee, DH

1998 Foreign tax credit limitations and capital structure decisions
by Newberry, KJ

1998 The association between competition and managers' business segment reporting decisions
by Harris, MS

1997 L'effet de levier
by Thibierge, C & Thomas, P.

1997 Activity-based costing in the food industry: an international comparison of American and Dutch food producing companies
by Groot, Tom L. C. M.

1997 Earnings forecasting research: an overview and critique
by Peek, Erik

1997 The association between the accuracy of long-run qualitative earnings forecasts by managers and discretionary accounting in the Netherlands
by Dorsman, André B. & Langendijk, Henk P. A. J. & Praag, Bart van

1997 The drive for quality - the impact on accounting in the wine industry
by Soledad Moya & Oriol Amat & John Blake

1997 Repeated Audit Controls
by Moors, J.J.A. & van der Genugten, B.B. & Strijbosch, L.W.G.

1997 The Usefulness of the Most Widely Reported Dutch Financial Statement Numbers to Stock Market Investors
by Kabir, M.R.

1997