Research classified by
Journal of
Economic Literature (JEL) codes
Top JEL
/
M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ /
M4: Accounting
/ / /
M41: Accounting
This topic is covered by the following reading lists:- Mondialisation
Most recent items first, undated at the end.
2016 Book-tax conformity and reporting behavior: A quasi-experiment
by Evers, Maria Theresia & Meier, Ina & Nicolay, Katharina
2016 The Mismeasure of Mammon: Uses and Abuses of Executive Pay Data
by Matt Hopkins & William Lazonick
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 Pawłowska-Tyszko & Michał Soliwoda
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 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 Downsizing, Impairment Recognition Timing, and Non-Executive Employee Ownership: A Japanese Perspective
by Keishi Fujiyama
2016 Empirical Analysis on Industry Specialization of Audit Firms and Its Audit Quality
by Ryo Kato & Hu Dan Semba
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 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 Are level 3 fair values reflected in firm value? Evidence from European banks
by Katja Kisseleva & Daniela Lorenz
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 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 Applying Of The Uniform System Of Accounts For The Lodging Industry (USALI) For The Purposes Of Financial And Management Accounting
by Dragan Georgiev
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 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 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 The implementation of the finacial-accounting information system
by Dinu Octavian Nicolescu
2016 The implementation of variable costing in the management of profitability of sales in trade companies
by Anna Dyhdalewicz
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 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 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 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 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 Financial records as a valid standard during the period 1953-1965
by Jan Mikeš
2016 The Role of Accountant in the Estonian Enterprise
by Ergo Ottoson & Monika Nikitina-Kalamäe & Dr. Natalja Gurvitš
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 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 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 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 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 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 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 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 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 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 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 Divergent effects of external financing on technology innovation activity: Korean evidence
by Kim, Seokchin & Lee, Hyunchul & Kim, Joongi
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 Screen winners from losers using simple fundamental analysis in the Pacific-Basin stock markets
by Ng, Chi Cheong Allen & Shen, Jianfu
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 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 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 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 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 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 Compensation or feedback: Motivating performance in multidimensional tasks
by Christ, Margaret H. & Emett, Scott A. & Tayler, William B. & Wood, David A.
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 Transparency of Accounting Information in Achieving Good Corporate Governance. True View and Fair Value
by Mariana Man & Maria Ciurea
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 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 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 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 Implementing Cost Calculation Using Abc Method
by Ana Maria UNGUREANU
2016 Improving The Value Added Of Budgeting Activities
by Valerian LAVAL
2016 Study On The Perception Of Annual Financial Statements As An Information Source In The Company'S Management
by Alina-Teodora CIUHUREANU
2016 The Foreign Exchange Transaction Exposure Of Enterprises In Serbia
by Jasmina Bogićević & Ljiljana Dmitrović Šaponja & Marija Pantelić
2016 Kontigentni Pristup Dizajniranju Sistema Upravljačkog Računovodstva
by Amira Pobrić
2016 Regulatorni Okvir I Kvalitet Izveštavanja O Održivom Razvoju
by Vojislav Sekerez
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 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 Wpływ zasad religijnych na ukształtowanie systemu rachunkowości / The Influence of Religious Principles on the Formation of the Accounting System
by Małgorzata Czerny
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 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 Measuring Financial Distress And Predicting Corporate Bankruptcy: An Index Approach
by Qunfeng LIAO & Seyed MEHDIAN
2015 Sustainability Reporting Practices In Four Countries’ Jurisdiction:Turkey, India, Germany and Brazil
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2015 Aktuelle Forschung in der Gartenbauökonomie: Tagungsband zum 1. Symposium für Ökonomie im Gartenbau am 27. November 2013 in der Paulinerkirche Göttingen
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2015 Periodenerfolgsmessung und Risikovorsorge im Kreditgeschäft: Ein grundlegender Überblick und Vergleich alternativer Ansätze der Bewertung von Kreditforderungen
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2015 Eine finanzwirtschaftliche Analyse der Risikovorsorge für erwartete Verluste im Kreditgeschäft
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2015 Capitalization of capital gains taxes: (In)attention and turn-of-the-year returns
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2015 Marking to Market versus Taking to Market
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2015 New Didactic Approaches in Accounting: Moving Beyond the Calculation Exercise
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2015 Do IFRS Decrease Earnings Manipulation in European countries?
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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)
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2015 Going Concern Research Assessment for Quoted Romanian Agricultural Companies
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2015 National Regulations And Implementation Of International Accounting Solutions In The Practice Of Small And Medium Enterprises. The Example Of Poland And Italy
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2015 The Study on Guideline for Cost Reduction Using Activity Based Costing System of PST Concrete Company
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2015 AN EMPIRICAL INVESTIGATION REGARDING THE ETHICS OF EARNINGS MANAGEMENT (International Conference "Recent Advances in Economic and Social Research", 13-14 mai 2015, București)
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2015 PERCEPTIONS OF PROFESSIONAL ACCOUNTANTS REGARDING ACCOUNTING POLICIES (International Conference "Recent Advances in Economic and Social Research", 13-14 mai 2015, București)
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2015 Integrated Internal-External Shariah Audit Model: A Proposal towards the Enhancement of Shariah Assurance Practices in Islamic Financial Institutions
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2015 Impact of Organization Internal Factors on Ethical Intensity of Accountants in Afghanistan
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2015 Fraud and Financial Scandals: A Historical Analysis of Opportunity and Impediment
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2015 Assessment of financial control practices in Polytechnics in Ghana. A case study of Sunyani Polytechnic
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2015 Does The Accrual Anomaly Exists In Stock Market? Evidence From Pakistan
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2015 Forensic Accountant and Auditor Knowledge and Skills Requirements for Task Performance Fraud Risk Assessment in the Nigerian Public Sector
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2015 Structural interdependence in monetary economics: theoretical assessment and policy implications
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2015 Structural interdependence in monetary economics: theoretical assessment and policy implications
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2015 New Accounting Rules for Loan Loss Provisions in Europe: Much Ado about Nothing?
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2015 Credit Smoothing and Determinants of Loan Loss Reserves. Evidence from Europe, US, Asia and Africa
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2015 Structural Interdependence in Monetary Economics: Theoretical Assessment and Policy Implications
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2015 Loan Loss Provisioning in OIC Countries: Evidence from Conventional vs. Islamic Banks
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2015 Value-Relevance of Biological Assets under IFRS
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2015 Determinanty aktywowania w bilansie nakladow na prace rozwojowe w przedsiebiorstwach prowadzacych dzialalnosc badawczo-rozwojowa
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2015 Determining Social Capital by Social Accounting
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2015 Pricing Process of Kimono Fabric : the Case of Naraya (the Sugimoto Family)
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2015 Cross-Shareholdings and Information Environment
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2015 The Relationships between Mandatory and Voluntary Disclosures: Unobservable Precision Choices by Management
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2015 Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime
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2015 The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession
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2015 Much ado about making money:The impact of disclosure, news and rumors over the formation of security market prices over time
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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
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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
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2015 Regional Economic Activity and Stock Returns
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2015 The Impact of Board Internationalization on Earnings Management
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2015 Board Incentives and Board Independence in Dynamic Agency
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2015 Ressources naturelles et comptabilité des organisations
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2015 Analysis Financial Balance As Base Management Company
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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
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2015 What drives the comparability effect of mandatory IFRS adoption?
by Stefano Cascino & Joachim Gassen
2015 Novi Zakon O Računovodstvu – Usporedni I Kritički Prikaz
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2015 Is There a Dark Side to Exchange Traded Funds (ETFs)? An Information Perspective
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2015 Right on Schedule: CEO Option Grants and Opportunism
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2015 Corporate Governance, Incentives, and Tax Avoidance
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2015 Understanding the Variation in the Information Content of Earnings: A Return Decomposition Analysis
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2015 Budgeting in Times of Economic Crisis
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2015 Pricing Model Management: Evidence from Employee Stock Option (Un)Fair Valuation
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2015 When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment
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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 & Dominique Poincelot
2015 Guru Dreams and Competition: An Anatomy of the Economics of Blogs
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2015 The Effect of Regulatory Harmonization on Cross-border Labor Migration: Evidence from the Accounting Profession
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2015 Tax Havens and Effective Tax Rates: An Analysis of Private versus Public European Firms
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2015 Corporate Governance and Corporate Social Performance: The Influence of Boards, Ownership and Institutions
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2015 Prudential filters, portfolio composition and capital ratios in european banks
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2015 The Effect of Mergers, Divestitures, and Board Composition on CEO Compensation Before and After the Financial Crisis
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2015 Análisis patrimonial de las spin-off universitarias en España. Existe alguna diferencia con el resto de empresas?
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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
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2015 Integrated Model For The Initial Measurement Of Assets Created In Enterprises
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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 Interrelation among Faithful Representation (Reliability), Corruption and IFRS Adoption: An Empirical Investigation
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2015 The Extension of the Accounting Objective over the Intellectual Potential
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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
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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 The Use of Balanced Scorecard in Implementation of the User-Driven Innovation Concept
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2015 The transposition of the balance sheet to financial and functional balance sheet. Research and development
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2015 Presupuesto base cero, gestión de la tesorería en contexto de incertidumbre (fuzzy logic): técnica y aplicación
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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)
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2015 Human Resource Management in Professional Service Firms: Learning from a framework for research and practice
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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
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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?
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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
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2015 Disclosures in Accordance with IAS 24 (Related Parties)
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2015 Financial due diligence
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2015 Q-Test DMFCA as a Possible Quick Way of Checking Accounts and Business Activities in the Enterprise
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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 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
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2015 Implications of Taxation on the Accounting of Results in NPOs
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2015 Accounting Conservatism - An Argument for Sustainable Businesses
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2015 The Continuity of Conservatism in the Standards Developed by the IASB
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2015 The Perception of Professional Accountants on Management Accounting
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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
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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
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2015 The Chosen Exchange Rate As The Possibility Of Reducing The Risks Of Currency Exchange Transactions
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2015 Financial Audit And Benchmarking In The Construction Industry - A Step Towards Performance
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2015 Hedge Accounting According to the International Financial Reporting Standard 9
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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 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
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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
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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
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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
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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
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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
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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
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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
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2015 Statistical Analysis in SPSS of Enterprise Activity in the Short Term
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2015 SEDUCTIVE ROUTE TOWARDS CONVERGENCE DISCLOSURE: IFRS FOR SMEs,RUTA SEDUCTORA HACIA LA CONVERGENCIA DIVULGACION: NIIF PARA PYMES
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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
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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
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2015 Analysis of Approaches to Understanding of Essence of Accounting Information Quality
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2015 Methodical Support for Accounting of Operations with Hedging Instruments and Items
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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 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 Kullaným Amaçlý GGletme Gçinde GeliGtirilen Yazýlýmlarýn Türkiye Muhasebe Standartlarý’na Göre MuhasebeleGtirilmesi
by Ilker CALAYOÐLU & Recep YILMAZ
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 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 Yılmaz
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: Uåžak 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 Åšwietla
2014 Accounting Of Environmental Costs: A Comparision Of Ready Mixed Concrete Industry And Cement Industry
by ALI KAHRAMANOGLU & BURCU ASLANTAS ATES
2014 How Do Fair Value Measurements of Financial Instruments Affect Investments in Banks?
by Ralf Bergheim & Jürgen Ernstberger & Michael W.M. Roos
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 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 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 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 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. RÃos-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
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2014 Specifics of Accounting under National and International Standards: Comparative Aspect
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2014 Asset Accounting According to National and International Standards
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2014 Floating Biological Assets and Agricultural Produce Accounting
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2014 Concept of Construction a Modern Accounting System of the Agricultural Enterprise in the Conditions of Internet Technologies
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2014 Regulatory Convergence of Accounting Profession in the European Union
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2014 Accounting for Agricultural Land Use: Present-Day State and Potential Possibilities of Its Improvement
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2014 Issues of Adequacy of Accounting Method Principles and Elements to Information Society Development Terms
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2014 Improvement of Incomes, Outcomes and Financial Results Accounting in On-Line Commerce Enterprises
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2014 Institutional Analysis of Accounting Development Trends
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2014 Some Aspects of Developing Company Accounting Policy in Relation to Production Costs
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2014 Enhancing Financial Security in Agricultural Business: Financial and Property Aspects
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2014 Current Status and Enhancing Revaluation Capital Accounting
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2014 Comparative Analysis of Accounting Methods for Reporting of Restaurant Business Production and Sales Activity
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2014 Strategic Management Accounting Within Business Entities Integrated Management System
by Valentyna Khodzytska & Larysa Ivchenko
2014 Scientific & Technical Production Cost Accounting and Calculation
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2014 Applied Aspects of Material Costs Accounting and Their Impact on Volatile Oil Produce Cost
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2014 Economic Frameworks of Land Resources as Accounting Object
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2014 Accounting Specifics of Foreign Currency Settlements with Persons Accountable
by Oksana Mykhasyk
2014 Financial Risk Management Accounting
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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
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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 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 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
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2014 The q-theory explanation for the external financing effect: New evidence
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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
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2014 Accounting conservatism and managerial risk-taking: Corporate acquisitions
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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
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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 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 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 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 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. RÃos-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 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 & Grégory 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 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 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 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
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2012 Creative Accounting between the Risk of Disloyal Information and the Assurance of Fidelity in Information
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2012 Licit Tax Evasion And Its Implications
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2012 Budgetary Incomes and Expenses, Expression of the Public Sector's Dimension of the Emerging Economies Inside the European Union Area
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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
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2012 The Financial-Accounting Communication and Affiliated Informational Risk
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2012 The Responsibility for Producing and Validating Financial-Accounting Information
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2012 Effectiveness of Various Types of Analysis in Investment Decisions on the Stock Market: Fundamental Analysis and Technical Analysis
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2012 The General Risks Arising from the Faulty Application of the Accounting Principles
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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
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2012 Actual Dimensions of International, European Union and Romanian Experience in the Use of Satellite Accounts
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2012 Business Benefits, Social Responsibility and Sustainable Development in SME Trough Implementing and Combining ISO 14000 with ISO 26000
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2012 The Performance Analysis
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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
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2012 Intellectual Capital Reporting – Advantages, Disadvantages and Usability’s Related to the Traditional Accounting
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2012 News on Accounting and Tax Treatment Related to the Activity of Intracommunitarian Goods Transport
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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 Accounting conservatism, ultimate ownership and investment efficiency
by Xiaodong Xu & Xia Wang & Nina Han
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 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 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 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 & MarÃa 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 Factors Associated with Student Performance in Financial Accounting Course
by Ali Uyar & Ali Haydar Gungormus
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 Limited attention and stock price drift following earnings announcements and 10-K filings
by Haifeng You & Xiao-Jun Zhang
2011 Audit fees, motivation of avoiding loss and opinion shopping: Test for moderating effect based on evidences of Chinese stock market from 2001 to 2008
by Tang Yuejun
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 Malles Fernández, Eduardo & Ibarloza Arrizabalaga, Ander
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 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 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 Using PDA consistency checks to increase the precision of profits and sales measurement in panels
by Marcel Fafchamps & Simon Quinn & David McKenzie and Christopher Woodruff
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 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 & MarÃa 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 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
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2010 Profitability and banks’ financial statements: new data flows and interpretation methods
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2010 Clarifications and Proposals for Improvement in Romanian Accounting Regulations on Profit Distribution / Cover Loss and Presentation of Information Appropriate
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2010 Business Intelligence Systems Accounting Integration in Romania. a Comparative Analysis
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2010 Initiatives of European Union’s Council on the Value Added Tax
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2010 The Discriminant Analysis: an Exploratory Study Concerning the Degree of Financial Autonomy of Companies in the Context of the Romanian Business Environment
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2010 Depreciation Test of Fixed Assets – Necessity, Indices of Value Loss, Certainty and Frequency of Assessment Evaluation
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2010 Correlation Cost - Performance in Terms of Management Accounting
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2010 XBRL – Revolution in the Digital Financial Reporting of the Romanian Organizations
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2010 Efficient stocks administration in the frame of the present economic crisis
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2010 „The Control” in View of International Accounting Regulation and Romanian Accounting Regulation
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2010 Improvement of Cost Calculation in Constructions – Application of the Standard Cost Method
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2010 Assets Restatement Model From The Natural Capital Maintenance Perspective
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2010 Evaluation Of Cost Center Operations Using Abc Method
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2010 Brainstorming - Evidence Collection Techniques In The Performance Audit
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2010 The Use Of Budgets In Forecasting The Activity Of The Firm
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2010 The Assessment Of Financial Information Quality With The Aid Of Analytic Hierarchy Process: Banking Sector Case
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2010 Service Quality Of Members Of Accounting Profession: The Relationship Between Servis Quality To Costumer Satisfaction Eskä°Åžehä°R Application
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2010 Controversies On Integrated Accounting System
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2010 Cash Accounting Standardization In The Public Sector
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2010 Financial Analysis Of The Agricultural Holdings Viability In Romania In The European Context
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2010 Corporate Governance And Creative Accounting: Two Concepts Strongly Connected? Some Intersting Insights Highlighted By Constructing The Internal History Of A Literature
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2010 Considerations On Audit Of Group Financial Statements
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2010 Participation As A Form Of Economic Activity
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2010 Significant Doubt About The Going Concern Assumption In Audit
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2010 Qualitative Factors Of Materiality - A Review Of Empirical Research
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2010 Jones, Dechow And Kasznik Models Significance In The Romanian Economic Environment
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2010 Effective Cost Analysis Tools Of The Activity-Based Costing (Abc) Method
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2010 Environmental Accounting - A Tool Used By The Entity For Determining Environmental Costs
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2010 Impact Of International Financial Reporting Standards On Accounting Practices Harmonization Within European Union -Particular Case Of Intangible Assets-
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2010 Strategies In Optimizing The Output Of Financial Reporting: Project For A National Perspective
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2010 The Profit And Loss Account In Different Approaches. Advantages And Disadvantages
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2010 Balance Cash-Flow Models For Public Institutions - Clients And Suppliers
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2010 Preparation For Implementing The Single European Currency
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2010 Methodological Foundamentations Concerning The Accountancy Of The Operations Of Purchasing Stocks From Coal Extraction
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2010 Current Views And Directions Regarding The Audit Of Consolidated Accounts
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2010 Legal Ecotax On Its Accounting And Disclosure
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2010 Association Between Critical,Creative Thinking And Problem Solving In Accounting Researches: An Overview
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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
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2010 Advantages Of Using Object-Oriented Technologies In Modeling Costs
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2010 Capital Structure And Its Impact On Profitability: A Study Of Listed Manufacturing Companies In Sri Lanka
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2010 Hidden Costs And Social Control Management
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2010 The Economic Growth And Development And The Natural Enviroment
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2010 Diagnostic Analysis Of The Cost Per Unit Of Product
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2010 Aspects Regarding The Regulatory Risks Related To Shareholder S Equity
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2010 System Of Indicators Used For Analyzing Financial Balance At Dolj County Forestry Department
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2010 Total income and sources of funding in public broadcasting – capabilities and pre-requisites for all this acretion
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2010 National and International Methods of Fixed Assets Depreciation
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2010 Examining The Audit Clients Going Concern
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2010 Conditioning On Accounting Models, Application And Offer Of Accounting Information
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2010 Audit and External Informational System
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2010 A Brief Assessment Of Romania’S Competitive Level
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2010 The Economic Growth And Development And The Natural Enviroment
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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
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2009 The substantiation of the financial decision at enterprise level based on policy optimization and accounting forecast
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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
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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
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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 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 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 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 Why is it so Hard to Value Intangibles? Evidence from Investments in High-Technology Start-Ups
by GAVIN C REID & JULIA A SMITH
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 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?
by Dana Kovanicová
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
by Maxim Sinitsyn & Burton A. Weisbrod
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
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2008 The Financial Audit Complexity of The Fixed Assets
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2007 A Sum&Discount Method for Appraising Firms: An Illustrative Example
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2006 Audit Committee: A Summary of the Findings of Some Existing Literature
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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 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 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 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
by Stecher, Jack D.
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
by de Jong, A. & Rosellón, M. & Verwijmeren, P.
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
by Yasuhiro Asami
2006 International Financial Reporting Standards and Market Efficiency: A European Perspective
by M. Lambert & G. Hübner & P.-A. Michel & H. Olivier
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 The Application of Strategic Management Accounting Techniques in Slovenian Manufacturing Companies
by Simon Cadez
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
by Antonio Roma
2006 Common factors and balance sheet structure of major European banks
by Antonio Roma
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
by Bohuslava Knapová
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?
by Václav Černý
2006 Price Calculation and Financial Plan in Customized Production Enterprise; Enterprise in Chaos
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2006 Birth of accountancy
by Michal Hora
2006 Budget Procedure and the Management by Means of the Budgetary Statements
by Marie Míková
2006 Problems of Different Balance-sheet Dates in a Group. Case of Income Taxes
by Marie Zelenková
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
by Jiří Pelák
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
by Libuše Müllerová
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
by Vladimír Zelenka
2006 The Functional Classification of Costs and the Ascertainment of the Top Performance Criterion for the Management
by Bohuslava Knapová
2006 Possibilities and Risks of the Translation of the Czech Financial Statements to IFRS by Accounting Information Systems
by Ladislav Mejzlík
2006 Small and Medium-Sized Entities - the definitions a specialities of accounting and reporting
by Zdenka Cardová
2006 Information strategy and their utilization for management of enterprise
by Marie Pospíšilová
2006 Harmonisation of Financial Statements in terms of Financial Analysis and especially Return on Assets
by Marie Míková
2006 The possibilities of convergence of an economic and an accounting concept of income
by David Procházka
2006 K některým prvkům teorie finančního účetnictví
by Miloslav Janhuba
2006 Dual Relation of Financial and Management Accounting
by Bohumil Král
2006 Discretionary Accruals: The Measurement Error Induced By Conservatism
by José A. C. Moreira
2006 The Value-Relevance Of R&D Expenditure: Experience From Malaysia
by Kamarun Nisham Taufil Mohd & Rohaida Abdul Latif & Robiah Abu Bakar & Wan Nordin Wan Hussin & Ku Nor Izah Ku Ismail
2006 Las características socioeconómicas como incentivos para la información financiera: evidencia empírica española
by Juan Monterrey & Amparo Sánchez-Segura
2006 The Long-Run Performance of UK Rights Issuers
by Abdullah Iqbal, Susanne Espenlaub, Norman Strong
2006 Vennootschapsbelasting. De positie van België in het verruimde Europa
by H. Vandenbussche & K. Crabbé
2006 L’analyse du risque au Crédit Lyonnais:l’utilisation de tableaux de retraitements comptables (1871-1919)
by Nicolas Praquin
2006 Pour une lecture en hypertexte des organisations par la recherche-action:le cas du changement à l’hôpital
by Thierry Nobre
2006 L’environnement informationnel et la structure de propriété et de contrôle des sociétés cotées françaises
by Sabri Boubaker & Florence Labégorre
2006 Être contrôleur de gestion en France aujourd’hui : conseiller, adapter les outils,… et surveiller
by Marianella Fornerino & Armelle Godener
2006 Dinámica de sistemas y cambio de paradigma contable
by JORGE LUIS JULIAO ROSSI & Omar Díaz Bautista
2006 There exists circularity between WACC and value? Another solution
by Ignacio Vélez-Pareja, & Julián Benavides-Franco
2006 La investigación en contabilidad de cooperativas: una aproximación empírica
by Fernando Polo Garrido
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
by Jean Cartelier
2006 Controlul Si Contabilitatea In Management: Abordari Actuale Si Perspective
by Bocean Claudiu
2005 Anforderungen an ein betriebswirtschaftliches Risikomanagement unter Berücksichtigung nationaler und internationaler Prüfungsstandards
by Pampel, Katrin
2005 Konzipierung und Einführung der Prozesskostenrechnung als eines Bestandteils des Qualitätsmanagements in der öffentlichen Verwaltung
by Kinder, Kathrin
2005 Kapitalerhaltung bei Anwendung der erfolgsneutralen Stichtagskursmethode zur Währungsumrechnung
by Weber, Christoph
2005 Financing the embedded value of life insurance portfolios
by Hölscher, Luise & Harding, Perham & Becker, Gernot M.
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
by Beuselinck, C. & Deloof, M. & Manigart,S.
2005 Manipulation of earnings reports in Spain - some evidence
by Oriol Amat & Catherine Gowthorpe & Jordi Perramon
2005 Pension plan funding and stock market efficiency
by Francesco Franzoni & José M. Marín
2005 The Endogeneity Bias in the Relation Between Cost-of-Debt Capital and Corporate Disclosure Policy
by Nikolaev, V. & van Lent, L.A.G.M.
2005 Venture Capital Investor Behaviour in the Backing of UK High Technology Firms: Financial Reporting and the Level of Investment
by Gavin C. Reid & Julia A. Smith
2005 Private Equity Investments and Disclosure Policy
by C. BEUSELINCK & M. DELOOF & S. MANIGART
2005 Around-the-Clock Media Coverage and the Timing of Earnings Announcements
by Bagnoli, Mark & Clement, Michael & Watts, Susan G.
2005 Management Accounting Change and ERP, an Assessment of Research
by Aernoudts, R.H.R.M. & Boom, T. van der & Vosselman, E.G.J. & Pijl, G.J. van der
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
by Cakir, Murat
2005 Using Option Theory and Fundamentals to Assessing Default Risk of Listed Firms
by Papanastasopoulos, George
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
by Magni, Carlo Alberto
2005 A Model of R&D Capitalization
by Gamal Atallah
2005 Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments
by Michael Greenstone & Paul Oyer & Annette Vissing-Jorgensen
2005 The Value Spread as a Predictor of Returns
by Naiping Lu & Lu Zhang
2005 Bank-Tax Conformity for Corporate Income: An Introduction to the Issues
by Michelle Hanlon & Terry Shevlin
2005 Stock options and employee behavior
by Sautner, Zacharias & Weber, Martin
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
by María Jesús Pastor & Francisco Poveda
2005 Contabilidad Regulatoria: Las AFP Chilenas, 1993-2003
by Salvador Valdés & Iván Marinovic
2005 Worldscope meets Compustat: A Comparison of Financial Databases
by Christian Weiner & Niels Ulbricht
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 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 A Coevolutionary Analysis of Organisational Systems and Processes: Quantitative applications to information system dynamics for small entrepreneurial firms in Scotland
by Gavin C. Reid & Julia A. Smith
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 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 Co-evolution of Information Systems in Fast-Growing Small Firms
by Gavin C. Reid & Julia A. Smith
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 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 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 Information System Development in the Small Firm
by Gavin C Reid
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
1999 Management Accounting in Activity Networks
by James S Jordan
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 Impact of Contingencies on Information System Development
by Gavin C Reid & Julia A Smith
1999 Information System Development in the Small Firm: tests of contingency, agency and markets & hierarchies approaches
by Gavin C Reid & Julia A Smith
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
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
1997 Accounting for Growth: Strategic Financial Management in the New Small Firm
by Julia A Smith
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 Financial and nonfinancial information in interim reports: Determinants and implications
by Hannu, Schadewitz
1997 Determinants of analyst ratings of information disclosure in the annual report of Belgian companies
by VAN DE WIELE, Patricia
1997 Voluntary disclosure of turnover for SME's
by VAN DE WIELE, Patricia & VANDENBUSSCHE, Hylke
1997 La contabilidad de gestión y el ABC: Análisis Crítico
by Malles Fernández, Eduardo
1996 A Primer to Asset Backed Securisation (The Transformation of Risks)
by Wolfe, S.
1996 What's Wrong with Management Accounting Research? The Potential of Ethnography
by Ahrens, T.
1996 A Review of Research in Participation: A case for More Appropriate and Rigorous Methodology
by Russell, J.
1996 Talking Accounting: A Comparative Ethnography of British and German Practice
by Ahrens, T.
1996 Accounting for Convertible Debt: A Fundamental Financial Instrument Approach to Accounting for Convertible Debt as a Single Instrument
by Casson, P.
1996 La "trajectoire de faillite" des entreprises: une analyse chronologique sur base des comptes annuels
by Van Wymeersch, C. & Wolfs, A.
1996 Chief Executive Officer Turnover and Accounting: a Strategic Repositioning Perspective
by Morrill, C. & Waterhouse, J.
1996 Why Firms Comply Voluntarily with IAS: An Empirical Analysis with Swiss Data
by Dumontier, P. & Raffournier, B.
1996 Differences between US GAAP and Dutch GAAP: additional disclosure on form 20-F
by Bos, A. de & Vergoossen, R.G.A.
1996 Venture Capital Supply and Accounting Information System Development
by Falconer Mitchell & Gavin C Reid & Nicholas G Terry
1996 Resultado contable - Base Imponible en las Cuentas Anuales
by Comas Martínez, Jesús
1996 La casuística contable de los arrendamientos: el ejemplo de los Industrialdeak
by Ibarloza Arrizabalaga, Errapel Mirena & Erkizia Olaizola, Agustín
1996 La consideración contable del Impuesto sobre Sociedades
by Lallana Sotillos, Carlos
1995 La contabilidad creativa en España y en el Reino Unido. Un estudio comparativo
by Oriol Amat & John Blake & Soledad Moya
1995 The impact of post industrial society on the accounting compromise-experience in the UK and Spain
by Oriol Amat & John Blake
1994 Issues in the use of the cash flow statement-experience in some other countries
by Oriol Amat & John Blake & Jack Dowds
1994 La importancia del estudio de los costes empresariales en la fabricación de los productos
by Malles Fernández, Eduardo
1993 The Effects of Environmental Uncertainty, Computer Usage, and Management Accounting Systems on Small Business
by Ferdinand A. Gul & William Glen & Alan Ruguang Huang
1992 Auditing as a Signal in Small Business Lending
by Bala G. Dharan
1991 A la recherche pour l'avancement d'une theorie comptable a l'echelle internationale
by Tremblay, T.
1991 An Agency Perspective of Auditor Change in Small Firms
by Kevin Keasey & Robert Watson
1982 Trade Union Wage Differentials in the U.K.: A Strange and Sad Story
by Paul A. Geroski & Mark B. Stewart
1982 Peering Under the Inflationary Veil: Synopsis
by Grady, Patrick
Valuing Voluntary Disclosure using a Real Options Approach
by Laura Delaney & Jacco J.J. Thijssen
A Comparative Review of the Finnish Expenditure-Revenue Accounting
by Timo Salmi
Political Relationships, Global Financing and Corporate Transparency
by Christian Leuz & Felix Oberholzer-Gee
Auditor Type and Audit Quality Differences in Nonprofit Healthcare Organizations – U.S. Evidence
by Dennis M. Lopez & Pamela C. Smith
Real Earnings Management through Share Repurchases
by Sharad C. Asthana
Impact of Job Complexity and Performance on CFO Compensation
by Jennifer Yin & Steven Balsam & Afshad Irani
Could IFRS Replace US GAAP? A Comparison of Earnings Attributes and Informativeness in the US Market
by Elizabeth A. Gordon & Bjorn N. Jorgensen & Cheryl L. Linthicum
Differential Changes In The Value-Relevance Of Earnings And Book Values Over Time: Financial Versus Other Industries
by Sharad Asthana & Lucy Huajing Chen
Do Highly Compensated Participants Influence The Management Of Qualified Pension Plans?
by Sharad Asthana
Evaluating The Effect Of Industry Specialist Duration On Audit Quality And Audit Fees
by TINA M. Jose Vega & Dennis M. López
Audit Market Concentration and Auditor Tolerance for Earnings Management
by JEFF BOONE & INDER K. KHURANA & K. K. RAMAN
The Choice of Operating Cash Flow in Incentive Compensation
by Emeka T. Nwaeze
Market for Accounting Faculty This paper addresses compensation of a group of individuals of particular interest to the target audience – accounting faculty. We observe that salary increases with publications, with the magnitude of those increases related to journal quality, i.e., the payment for a top tier publication exceeds that of a second tier publication, etc. For example we estimate the increase in annual salary for a top tier publication to be close to $4,000, with the increase varying across ranks - from about $2,500 for a full professor, to over $9,000 for an assistant. Given that these are annual increases in base salary, under reasonable assumptions for longevity and discount rate, the present value of a top tier publication easily tops $100,000 for an assistant professor! In addition we find salary increases with the prestige of the school at which the individual is employed, the individual’s rank, and the cost of living of the city in which the employing school is located. We also find salary increases with prestige of the school from which the individual received his/her degree, although the premium dissipates over time. Not surprisingly we find a reward to mobility/penalty to loyalty. That is, we observe a statistically significant negative association between accounting faculty salary and the number of years the faculty member has been with his/her current employer
by Sharad Asthana & Steven Balsam
Valutazione della sostenibilità economica e finanziaria del sistema di servizi assistenziali agli anziani non autosufficienti: Il caso della Provincia di Trento
by Andrea Francesconi & Luca Ghezzi
Implications of Cost Behavior for Analysts’ Earnings Forecasts
by Mustafa Ciftci & Raj Mashruwala & Dan Weiss
Extending Contingency: the impact of strategy, technology, size and business environment on the organisational form of small Chinese firms
by Gavin C Reid & Julia Smith & Zhibin Xu
Stock Price Comovement: Evidence from India
by Sagarika Mishra & Sandip Dhole
Further Evidence on the Importance of Analysts’ Cash Flow Forecasts
by Sandip Dhole & Sagarika Mishra & Ananda M Pal
Benchmark for Earnings Performance: Management Forecasts versus Analysts’ Forecasts
by Sandip Dhole & Sagarika Mishra & K. Sivaramakrishnan
When and How is Voluntary Disclosure Quality Reflected in Equity Prices?
by Florian EUGSTER & Alexander F. WAGNER
The Effect of Fair vs. Book Value Accounting on the Behavior of Banks
by Roland Strausz & Katrin Burkhardt
Bussiness groups, taxes and accruals management
by BEUSELINCK, Christof & DELOOF, Marc
