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Research classified by Journal of Economic Literature (JEL) codes

/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M41: Accounting
This topic is covered by the following reading lists:
  1. Mondialisation

Most recent items first, undated at the end.
  • 2018 Base Erosion and Profit Shifting (BEPS) and the Digital Economy: challenges and issues
    by DiGabriele, Jim & Ojo, Marianne

  • 2018 Business value created by management accounting
    by Daraban, Marius Costin

  • 2018 Does board independence substitute for external audit quality? Evidence from an exogenous regulatory shock
    by Pornsit Jiraporn & Pandej Chintrakarn & Shenghui Tong & Sirimon Treepongkaruna

  • 2018 The effect of restatements on trading volume reactions to earnings announcements
    by Chunlai Ye & Lin-Hui Yu

  • 2018 Short term real earnings management prior to stock repurchases
    by Lauren A. Cooper & Jimmy F. Downes & Ramesh P. Rao

  • 2018 Ownership Structure And Conservatism's Impact On Jordanian Bank's Financial Performance
    by Loay Jarbou & Jamal Abu-Serdaneh & Muhannad Atmeh

  • 2018 Audit Firm Tenure And Earnings Management: The Impact Of Changing Accounting Standards In UK Firms
    by Medhat N. El Guindy & Mohamed A. K. Basuony

  • 2018 Real and Accrual Earnings Management around Initial Public Offerings in Jordan
    by Mohammad M. Alhadab

  • 2018 Interest rate derivatives use in banking: Market pricing implications of cash flow hedges
    by Akhigbe, Aigbe & Makar, Stephen & Wang, Li & Whyte, Ann Marie

  • 2017 The Role of Overbilling in Hospitals’ Earnings Management Decisions
    by Jonas Heese

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

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

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

  • 2017 Erweitertes Management Reporting mit SAP S/4HANA auf Basis des Universal Journals: Realtime-Ergebnisreporting mit umfassenden Auswertungsmöglichkeiten durch die Weiterentwicklung der Financials-Funktionalität
    by Walz, Stefan & Tritschler, Jonas & Rupp, Reinhard

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

  • 2017 Potentielle Risikofaktoren für die Erhöhung der Betriebsprüfungswahrscheinlichkeit - Eine analytische und empirische Untersuchung auf Basis der E-Bilanz-Taxonomie 6.0 -
    by Henselmann, Klaus & Haller, Stefanie

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

  • 2017 Is there a Trade-Off between Accrual-Based and Real Earnings Management? Evidence from Equity Compensation and Market Pricing
    by Leon Li

  • 2017 Accounting fraud in a pre-modern historical context: An accounting investigation on the use of market (fair) value in the second half of the eighteenth century in Venice
    by Marisa Agostini & Riccardo Cella & Giovanni Favero

  • 2017 Selected Aspects of Social Cooperatives in Poland
    by Albert Izdebski & Tomasz Mering & Malgorzata Oldak & Ryszard Szarfenberg

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

  • 2017 Diamonds and “the Golden Flute”: from the Golden Age of prodigies and geniuses to the Knowledge Based Digital Economy
    by Ojo, Marianne

  • 2017 Chisini means and rational decision making: Equivalence of investment criteria
    by Magni, Carlo Alberto & Veronese, Piero & Graziani, Rebecca

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

  • 2017 Analiza odporności inwestycji w nieruchomości biurowe na wzrost kosztów kredyt lub stopy pustostanów
    by Trojanowski, Dariusz & Olszewski, Krzysztof & Gałaszewska, Krystyna

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

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

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

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

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

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

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

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

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

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

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

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

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

  • 2017 The Effect of Fair Disclosure Rule on Investment Efficiency
    by Toru Ishikawa

  • 2017 The Death of a Regulator: Strict Supervision, Bank Lending and Business Activity
    by João Granja & Christian Leuz

  • 2017 On the Economics of Audit Partner Tenure and Rotation: Evidence from PCAOB Data
    by Brandon Gipper & Luzi Hail & Christian Leuz

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

  • 2017 Identifying the provisioning policies of Belgian banks
    by Emrah Arbak

  • 2017 Does Recognition versus Disclosure Affect Risk Relevance? Evidence from Finance Leases in Japan
    by Masaki Kusano

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

  • 2017 Employee Downsizing and Accounting Choices: Evidence from Japan
    by Keishi Fujiyama & Makoto Kuroki

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

  • 2017 The Effect of Bank Monitoring on the Demand for Earnings Quality in Bond Contracts
    by Akinobu Shuto & Norio Kitagawa & Naoki Futaesaku

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

  • 2017 減損会計は企業投資行動に影響を及ぼすか
    by 植杉, 威一郎 & 中島, 賢太郎 & 細野, 薫

  • 2017 Top Executives on Social Media and Information in the Capital Market: Evidence from China
    by Feng, Xunan & Johansson, Anders C.

  • 2017 ÔRationalÕ Farmers and the Emergence of Modern Accounting in Danish Dairying
    by Markus Lampe & Paul Sharp

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

  • 2017 External and Internal Factors Influence to the Return on Equity and Risk Investment in Jakarta Islamic Index (JII)
    by Diana Dwi Astuti

  • 2017 The Role of Firm Strategy to Intervene the Influence of Corporate Social Performance on Corporate Financial Performance
    by Bayu Aprillianto

  • 2017 Sustainable Business of Islamic Bank Through on the Islamic Corporate Governance and Islamic Financial Performance
    by Indra Siswanti

  • 2017 Factors Affecting Earnings Management in the Indonesian Stock Exchange
    by Nico Alexander

  • 2017 The Effect of Good Corporate Governance and Premium Growth on the Performance of Insurance Companies
    by Markonah

  • 2017 The Influence of the Quality of an Audit to Relationship Other Comprehensive Income (OCI) And Relevance of Value Accounting Information, And Asymmetry of Information (Study on Companies in Indonesia)
    by Yurniwati

  • 2017 The Influence of Leadership and Organizational Structure on The Quality of Accounting Information System
    by Rapina

  • 2017 Dramaturgy Budget Policy Formulation: Intuitive Response of Politics and Power
    by Syarifuddin

  • 2017 Understanding AIS User Knowledge, AIS Quality, and Accounting Information Quality
    by Yenni Carolina

  • 2017 Value Relevance of Firms’ Reportable Segment Profit or Loss Reconciliation
    by Nunung Nuryani

  • 2017 Factors Affecting Dividend Policy on Non-Financial Companies in Indonesia
    by Novia Wijaya

  • 2017 Does Voluntary Tax Compliance Increase After Granting Tax Amnesty?
    by I Made Sudarma

  • 2017 Impact of Companies' Financial Condition and Growth toward Acceptance of Going Concern Audit Opinion: Empirical Study at Company Listed in the Jakarta Islamic Index (JII)
    by Siti Maria Wardayati

  • 2017 Overreaction Market Analysis, Dividend Policy, Firm Size, and Seasonality to Price Reversal Phenomena
    by Sulaeman Rahman Nidar

  • 2017 Earnings Management: An Advantage or Disadvantage?
    by Paulina Sutrisno

  • 2017 Do Intellectual Capital, Corporate Social Responsibility, and Good Corporate Governance Affect Indonesia’s Mining Companies Value?
    by Nadia Azalia Putri

  • 2017 Fundamental Effect of Implementation of Corporate Social Responsibility and Value Based Management on the Equity Value of Hotels in Bali
    by Gede Adi Yuniarta

  • 2017 A Critical Analysis of Startup Business in Indonesia by Means of Mato-Based Profit Sharing Accounting
    by Hanif

  • 2017 The Influence of Ethics and Locus of Control to Do Whistleblowing Intention with Profession of Auditor and Non-Auditor as a Moderating Variable
    by Atika Zarefar

  • 2017 State Ownership, Family Ownership, and Sustainability Report Quality, The Moderating Role of Board Effectiveness
    by Astrid Rudyanto

  • 2017 Whistle Blowing in The Police Sector: The Importance of Control Behaviour Factor and Professional Commitment
    by Raja Adri Satriawan Surya

  • 2017 Prior Academic Performance and Passing Professional Accounting Examinations, Empirical Evidence from Malaysia
    by Puteh Mariam Ismail

  • 2017 Exploring the Relationship between Working Capital Management, Profitability and Capital Structure
    by Abdalla Geth Abdussalam

  • 2017 Transcendental and Social Accountability in Productive Waqf Assets
    by Tumirin

  • 2017 Determining factors for audit opinion in private family and non-family firms. Evidence from Spain
    by Santiago Lago-Peñas & Mercedes Mareque Álvarez-Santullano & Elena Rivo-López & Mónica Villanueva-Villar

  • 2017 How Does the Fed Adjust its Securities Holdings and Who is Affected?
    by Jane E. Ihrig & Lawrence Mize & Gretchen C. Weinbach

  • 2017 Micro foundations in the Great Divergence debate: opening up a new perspective
    by Zan, Luca & Deng, Kent

  • 2017 Evaluating Firm-Level Expected-Return Proxies
    by Lee, Charles M. C. & So, Eric C. & Wang, Charles C. Y.

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

  • 2017 Changes in CEO Stock Option Grants: A Look at the Numbers
    by Athanasakou, Vasiliki & Ferreira, Daniel & Goh, Lisa

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

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

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

  • 2017 Tax Havens, Accounting Experts, and Fee-Setting Rules
    by Thomas A. Gresik & Kai A. Konrad

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

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

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

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

  • 2017 Optimal Employment Formula – Accounting and Tax Approach
    by Voinea Cristina Maria

  • 2017 Accounting practitioners perception over the impact of IFRS implementation on the performance of entities in the construction sector from the western region of Romania
    by Bogdan Oana & Mateş Dorel & Domil Aura Emanuela & Puşcaş Marina Adriana & Puşcaş Ancuţa & Teşu Ramona

  • 2017 The Harmonization of Accounting
    by Hajnal Noémi

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

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

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

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

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

  • 2017 Balancing difficulty of performance targets: theory and evidence
    by Michal Matějka & Korok Ray

  • 2017 The IFRS option to reclassify financial assets out of fair value in 2008: the roles played by regulatory capital and too-important-to-fail status
    by Peter Fiechter & Wayne R. Landsman & Kenneth Peasnell & Annelies Renders

  • 2017 A theory of risk disclosure
    by Mirko S. Heinle & Kevin C. Smith

  • 2017 The sharpest tool in the shed: IPO financial statement management of STEM vs. non-STEM firms
    by Tatiana Fedyk & Zvi Singer & Mark Soliman

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

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

  • 2017 Uncertainty and debt covenants
    by Peter R. Demerjian

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  • 2017 Corporate investment and changes in GAAP
    by Nemit Shroff

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

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

  • 2017 Integrated reporting: The current state of empirical research, limitations and future research implications
    by Patrick Velte & Martin Stawinoga

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

  • 2017 The relationship between audit report delay and investment opportunities
    by Zeinab Azami & Tabandeh Salehi

  • 2017 Research diversity in accounting doctoral education: survey results from the German-speaking countries
    by Christoph Pelger & Markus Grottke

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

  • 2017 Probability of loss reversal in Australia
    by Hai Wu

  • 2017 Value relevance of voluntary internal control certification: An information asymmetry perspective
    by Mukesh Garg

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

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

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

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

  • 2017 According to Global Reporting Initiative (GRI) Standards Analysis and Evaluation of Sustainability Reports of Selected Hotels
    by Ekergil, Vedat & Özgür Göde, Merve

  • 2017 Problems in Making International Financial Reporting Standards Become “National”: The Case of Turkey
    by Sarıoğlu, Kerem

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

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

  • 2017 The Impact of Different Determination of Intangible Fixed Assets in Accordance with CAS and IPSAS on Financial Statements
    by Martin Dvořák & Lukáš Poutník

  • 2017 Asset Classification, Subsequent Measurement and Impairment Testing for Carbon Emission Trading
    by Tharatee Mookdee & Sheila Bellamy

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

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

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

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

  • 2017 Potential risks during ERP implementation: view from the perspective of accounting
    by Jana Singerová

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

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

  • 2017 Механізм Управління Дебіторською Заборгованістю Підприємства
    by Halyna Yamnenko

  • 2017 The Risk-mitigating Role of Financial Controlling at Local Government Entities. Modelling Profitability and Liquidity Aspects
    by Zoltán Zéman

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

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

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

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

  • 2017 The role of comprehensive income in predicting banks’ future earnings based on the practice of banks listed on the Warsaw Stock Exchange
    by Artur Sajnog

  • 2017 Selection of Variables in Small Business Failure Analysis: Mean Selection vs. Median Selection || Selección de variables en el análisis de fracaso de empresas pequeñas: selección de medias frente a selección de medianas
    by Tascón, María T. & Castaño, Francisco J.

  • 2017 Predicción de fracaso en empresas latinoamericanas utilizando el método del vecino más cercano para predecir efectos aleatorios en modelos mixtos || Prediction of Failure in Latin-American Companies Using the Nearest-Neighbor Method to Predict Random Effects in Mixed Models
    by Caro, Norma Patricia & Arias, Verónica & Ortiz, Pablo

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

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

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

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

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

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

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

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

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

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

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

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

  • 2017 Tax Rates and Corporate Decision-making
    by John R. Graham & Michelle Hanlon & Terry Shevlin & Nemit Shroff

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

  • 2017 Internal Control System and Activities - a Study with Albanian Companies
    by Rezarta SHKURTI & Almina MANOKU & Elfrida MANOKU

  • 2017 Financial Analysts and Their Contribution to Well-Functioning Capital Markets
    by Bradshaw, Mark & Ertimur, Yonca & O'Brien, Patricia

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

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

  • 2017 Role and Measurement of Fair Valuation in the Hungarian Credit Institution Sector
    by Tamás Szücs & József Ulbert

  • 2017 The Effect of Perceived Environmental Uncertainty on the Use and Perceived Usefulness of Strategic Management Accounting: Some Empirical Evidence
    by Antonio Costantini & Filippo Zanin

  • 2017 3rd International conference on social sciences & education research
    by Handan ÇAM

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

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

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

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

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

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

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

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

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

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

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

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

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

  • 2017 What Does CEOs’ Pay-for-Performance Reveal About Shareholders’ Attitude Toward Earnings Overstatements?
    by Katherine Guthrie & Illoong Kwon & Jan Sokolowsky

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

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

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

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

    by Ali Mohammad Al-Attar & Bassam Mohammad Maali

  • 2017 Institutional Logics and ERP Implementation in Public Sector Agency
    by Nizar M. Alsharari Author-Email:;

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

  • 2017 Assets evaluation role in boosting activity in Romania
    by Dumitru NICA & Laurentia Georgeta AVRAM

  • 2017 The Role of Entrepreneurs and Accountants in Fighting against Corruption
    by Luminita IONESCU

  • 2017 The Role of Leverage to Profitability at a Time of Economic Crisis
    by Panagiotis Papadeas & Kossieri Evangelia & Katsouleas George

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

  • 2017 Best Practices For Validation For An Upgrade Or New Erp System
    by Mitch Kramer

  • 2017 Corporate Accounting Malfeasance And Financial Reporting Restatements In The Post-Sarbanes-Oxley Era
    by Peter Harris & Katherine Kinkela & Liz Washington Arnold & Michelle Liu

  • 2017 The Effect Of Accounting-Based Debt Covenant Disclosures On Shareholder Wealth
    by Ping Wang

  • 2017 The Impact Of Reliability Elements On Performance Indicators Of Jordanian Commercial Banks
    by Ebrahim Mansour & Wasfi AL Salamat & Walid Masadeh

  • 2017 Human Capital Reporting And Corporate Earnings: Evidence From Nigeria
    by Olayinka Akinlo & John Olayiwola

  • 2017 A Model For Forecasting Small Business Financial Statements And Firm Performance
    by Terrance Jalbert

  • 2017 Factors That Impact Attrition And Retention Rates For Accountancy Diploma Students: Evidence From Australia
    by Diaeldin Osman & Conor O’leary & Mark Brimble & Yousef Jahmani

  • 2017 Fiscal Management Practices And Their Impact On Corporate Groups’ Fiscal Performance
    by Ines Menchaoui & Jean-Luc Rossignol & Mohamed Ali Omri

  • 2017 The Impact Of Fair Value On Audit Quality: Evidence From Tunisia
    by Salem Lotfi Boumediene & Emna Boumediene & Ikram Amara

  • 2017 The Value Relevance Of Other Comprehensive Income And Its Components
    by Yousef Jahmani & Hae Yeon Choi & Yonpae Park & Gavin Jiayun Wu

  • 2017 Development of Tasks of Enterprise's Integrated Reporting
    by Kostyantyn Bezverkhiy

  • 2017 Necessity of Assessing the Quality of Financial Reporting
    by Maryna Pravdyuk & Tetyana Plakhtiy

  • 2017 Development of Accounting and Analytical Provision of Cost Calculation for the Stages of the Product Life Cycle
    by Svitlana Kuznetsova & Iryna Tykhanska

  • 2017 Concept of Accounting and Analytical Provision of Cash Flow Management
    by Alla Kasych & Rayisa Tsyhan

  • 2017 Methodological Issues of Accounting Intellectual Benefits in Context of Development of Modern Accounting Paradigm
    by Volodymyr Shevchuk

  • 2017 Specifics of Allocation of Indirect Expenses by Construction Enterprises
    by Lyudmyla Poslavska & Valentyna Yasyshena

  • 2017 Chinese Model of Land Use Accounting: Lessons for Ukraine
    by Serhiy Ostapchuk

  • 2017 Regulatory Support of Accounting in Poland and Ukraine in Context of EU Directives
    by Oleksandr Malyshkin

  • 2017 Diagnostic Assessment of Forest Management Accounting
    by Anna Makarenko

  • 2017 Evaluation of Accounting Information for Making Management Decisions
    by Svitlana Kuznetsova

  • 2017 Methods of Accounting Expenses in Plant Growing
    by Anna Kostiakova

  • 2017 Concept of Accounting for Sustainable Development
    by Oleh Sokil

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

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

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

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

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

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

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

  • 2017 Impact Of Fair Value Measurement On Corporate Investment: Other Comprehensive Income

  • 2017 Misure di benessere dei territori e programmazione strategica: il livello comunale
    by Fabio Fiorillo & Cristina Muscillo & Stefania Taralli

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

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

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

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

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

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

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

  • 2017 Research and development investment and financing constraints: The case of Japan
    by Saidani, Wien & Msolli, Badreddine & Ajina, Aymen

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

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

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

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

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

  • 2017 Family ownership and financial performance relations in emerging markets
    by Wang, Kun Tracy & Shailer, Greg

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

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

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

  • 2017 Do mutual funds exploit the accrual anomaly?: Korean evidence
    by Kim, Young Jun & Lee, Joonil & Lee, Su Jeong & Sunwoo, Hee-Yeon

  • 2017 Accounting conservatism, bank lending and firm investment: Evidence from a quasi-experiment of China's stimulus package
    by Pan, Xiaofei

  • 2017 Integrated reporting: Is it the last piece of the accounting disclosure puzzle?
    by Pavlopoulos, Athanasios & Magnis, Chris & Iatridis, George Emmanuel

  • 2017 Opportunism as a firm and managerial trait: Predicting insider trading profits and misconduct
    by Ali, Usman & Hirshleifer, David

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

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

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

  • 2017 Open for innovation or bribery to secure bank finance in an emerging economy: A model and some evidence
    by Tian, Xiaowen & Ruan, Wenjuan & Xiang, Erwei

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

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

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

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

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

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

  • 2017 Identification and generalizability in accounting research: A discussion of Christensen, Floyd, Liu, and Maffett (2017)
    by Glaeser, Stephen & Guay, Wayne R.

  • 2017 The real effects of mandated information on social responsibility in financial reports: Evidence from mine-safety records
    by Christensen, Hans B. & Floyd, Eric & Liu, Lisa Yao & Maffett, Mark

  • 2017 Is the SEC captured? Evidence from comment-letter reviews
    by Heese, Jonas & Khan, Mozaffar & Ramanna, Karthik

  • 2017 Private lenders’ demand for audit
    by Baylis, Richard M. & Burnap, Peter & Clatworthy, Mark A. & Gad, Mahmoud A. & Pong, Christopher K.M.

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

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

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

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

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

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

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

  • 2017 Determinants of risk in the banking sector during the European Financial Crisis
    by Kosmidou, Kyriaki & Kousenidis, Dimitrios & Ladas, Anestis & Negkakis, Christos

  • 2017 Social capital and bank stability
    by Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mathieu, Robert

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

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

  • 2017 Crude inventory accounting and speculation in the physical oil market
    by Diaz-Rainey, Ivan & Roberts, Helen & Lont, David H.

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

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

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

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

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

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

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

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

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

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

  • 2017 Theorizing and testing bidirectional effects: The relationship between strategy formation and involvement of controllers
    by Erhart, Raphaela & Mahlendorf, Matthias D. & Reimer, Marko & Schäffer, Utz

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

  • 2017 Do Economic Incentives of Controlling Shareholders Influence Corporate Social Responsibility Disclosure? A Natural Experiment
    by Cai, Weixing & Lee, Edward & Wu, Zhenyu & Xu, Alice Liang & Zeng, Cheng (Colin)

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

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

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

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

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

  • 2017 Araþtýrma ve Geliþtirme Giderlerinin Vergi Mevzuatý, Ar-Ge Ýle Ýlgili Yasal Düzenlemeler; Tekdüzen Muhasebe Sistemi ve 38 No’lu Türkiye Muhasebe Standardýna Göre Muhasebeleþtirilmesi
    by Ali Deran & Abitter Özulucan & Seçkin Arslan

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

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

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

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

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

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

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

  • 2017 The Identification of Effective Factors on Intellectual Capital Reporting of the Universities of Iran
    by Yassaman Khalili & Hossein Fakhari & Esfandiar Malekian & Hassanali Aghajani

  • 2017 Impact of the Foreign Banks Entry on the Accounting Profits of the Jordanian Commercial Banks (1995–2015)
    by Mahmoud Atallah Al-Neimat & Talib Mohammad Musa Warred

  • 2017 Performance Reporting Choices after the Adoption of IAS 1 Revised: Comparative Evidence from Europe and the USA
    by Federica Doni & Silvia Rossetti & Roberto Verona

  • 2017 International Financial Reporting Standards Convergence and Quality of Accounting Information: Evidence from Indonesia
    by Hasyyati Yusrina & Mukhtaruddin Mukhtaruddin & Luk Luk Fuadah & Zunaidah Sulong

  • 2017 Towards More Understanding of the Financial Leverage Controversy: The Evidence of the Industrial Firms at Amman Stock Exchange
    by Mohammed Abdullah Al-Momani & Mohammed Ibrahim Obeidat

  • 2017 Separating and Merging Cash Flows: Investigating Five-element Cash Flows Statement
    by Hojatollah Atashi Golestani & Seyyed Mohammad Hosseini & Ehsan Mehrjoo

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

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

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

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

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

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

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

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

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

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

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

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

  • 2017 Пълнота И Своевременност На Публикуването На Годишните Финансови Отчети На Български Предприятия
    by Рени Петрова

  • 2017 Completeness And Timeliness Of The Annual Financial Statements Published By Bulgarian Enterprises
    by Reni Petrova

  • 2017 Measuring the Company’s Real Performance by Physical Capital Maintenance

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

  • 2017 Creative Accounting Techniques On Equity And Liabilities To Tourism Entities
    by Luminita PAIUSAN & Marius BOITA & Boby COSTI & Adina Maria MOTICA & Meda DECEBAL & Eduard AJTAY

  • 2017 The Contribution Of Accounting Disciplines To Developing Professional And Personal Skills
    by Ștefan BUNEA

  • 2017 Procedures And Techiques Specific To Creative Accounting Used In Registering The Exchange Rate Differences
    by Laura-Alexandra MORTURĂ & Daniel Petru VÂRTEIU & Andreea Elena DREGHICIU

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

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

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

  • 2017 Accounting Of Agricultural Activities And European Funds
    by Daniel Petru VARTEIU

  • 2017 The Dividend Rate Of The Premium Entities Listed On Bse
    by Csongor CSŐSZ

  • 2017 Accounting For Contingent Considerations In Business Combinations
    by Gurgen KALASHYAN

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

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

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

  • 2017 The Perception of the Romanian Economic Environment Regarding the Adoption of the International Financial Reporting Standards
    by Andreea Mihaela MARIN

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

  • 2017 Les universités françaises depuis le passage à l'autonomie : vers de nouveaux outils d'analyse financière ?
    by Stéphanie Serve & Louis François Le Glass

  • 2017 Possible Options Of The Entities Concerning The Reserves' Treatment From Reevaluation And Historical Cost'S Return
    by Andreea Elena DREGHICIU

  • 2017 The Auditing Of European Funds, A Mission Based On Agreed-Upon Procedures
    by Daniel Petru VÂRTEIU

  • 2017 The Application Of International Financial Reporting Standards - Opportunity And Challenge
    by Nicoleta PAVEL

  • 2017 Lease Accounting Under Ifrs 16 And Ias 17 - A Comparative Approach
    by Cristina Aurora BUNEA-BONTA?

  • 2017 New Accounting Opportunities And Related Creation And Development Of Virtual Space
    by Mihail DIMITRIU

  • 2017 Recognition of Non-Controlling Interest in Consolidated Financial Statements Based on Property Rights
    by Casajus André & Labrenz Helfried

  • 2017 Pension Obligations in the European Union: A Case Study for Accounting Policy
    by Biondi Yuri & Boisseau-Sierra Marion

  • 2017 Financial Regulation for a Better Society
    by Sunder Shyam

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

  • 2017 Концептуален Анализ На Новия Модел На Очакваните Загуби За Обезценка На Финансови Активи
    by д-р Георги Николов

  • 2017 Accounting Information Integration In The Triangle Financing - Investment - Dividend. Options Within Economic Entities In Central Region
    by CIUHUREANU Alina-Teodora

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

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

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

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

  • 2017 Impact Of Educational Csr On Regional Business
    by LAVAL Valerian

  • 2017 Razlike U Računovodstvenom Tretmanu Interno Generisanog I Stečenog Gudvila – Uzroci, Posledice I Doslednost (Differences In The Accounting Treatment Of Internally Generated Goodwill And Acquired Goodwill - Causes, Consequences And Consistency)
    by Milutin Živanović

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

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

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

  • 2017 Ifrs9 adoption, the impact on the Lease sector
    by Luciano Bruccola

  • 2017 Ifrs 9, the deep impact on credit risk and banking business
    by Fabrizio Dabbene & Marco Roberti Vittory

  • 2017 Sensitivity analysis for the determinants of investment appraisal
    by Shujahat Haider Hashmi & Munawar Hussain & Raja Muhammad Ahsan Ilyas & Muhammad Asif Khan

  • 2017 The digital economic chain – ICT in the loop of the OECD regulations
    by Ramona Jurubita

  • 2017 Impression management – an international perspective
    by Maria-Silvia Sandulescu

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

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

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

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

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

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

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

  • 2017 An Exploration of the Accounting Profession – The Stream of Mobile Devices
    by Victoria Stanciu & Mirela Gheorghe

  • 2017 Stakeholders’ Perceptions on Earnings Management Motivations and Techniques in Libyan Commercial Banks
    by Yasser Barghathi

  • 2017 An Analysis of the Influences of Individual Optimism, Risk Taking and Self-Confidence on Professional Accounting Judgment
    by Victoria Bogdan & Ioana Teodora MeSter & Dana Gherai & Carmen Mihaela Scorte

  • 2017 Independent Auditing Effect on Investment Decisions of Institutional Investors
    by Atila Karkacier & Fatih Coskun Ertas

  • 2017 The Impact of Board Oversight Functions on the Performance of Listed Companies in Nigeria
    by Ezekiel Oluwagbemiga Oyerogba & Muyiwa Ezekiel Alade & Patrick Esiemogie Idode & Isaiah Ogungbade Oluyinka

  • 2017 Timeliness of Corporate Reporting In Developing Economies: Evidence from Turkey
    by Omer Faruk Gulec

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

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

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

  • 2017 Accounting by SMEs – Evidence from Slovenia
    by Mateja Jerman

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

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

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

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

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

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

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

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

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

  • 2017 Nonfarm Employment Report Trading With Binary Options & Temporal Functionalities
    by Vasiliki A. Basdekidou

  • 2017 Consequences Of Fraud At The Presentation Of The Financial Statements
    by Florentina Istrate

  • 2017 The Evaluating of the possibility and adopting and applying of the international external auditing standards and it's suitability with the professional and legal environment in the State of Iraq
    by Fedaa Abd Almajid Sabbar Alaraji

  • 2017 Calculation of the actual cost in the chemical fertilizer industry
    by Ion Ionescu

  • 2017 The Company Performance Expressed By The Templates Of The Profit And Loss Account Prepared According To The International, European And National Reference
    by Elena-Iuliana Ion & Maria Criveanu

  • 2017 Efficiency of Management and Marketing Strategies within The Dental Office
    by Oprea Valentin BUSU & Elena Cristina ANDREI

  • 2017 Tax FRAUD DETECTION ACTORS evasion between fiscal and penalty
    by Ionu? Sp?t?relu

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

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

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

  • 2016 Chancen und Grenzen eines wirkungsorientierten Personalcontrollings
    by Sommerer, Jan

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  • 2016 The ethics of tax accounting. Is there a conflict?

  • 2016 The ethics of tax accounting. Is there a conflict?

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

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

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

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

  • 2016 Rekapitulace jednoduchého účetnictví rok 2016
    by Iris Šimíková

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

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

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

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

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

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

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

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

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

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

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

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

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

  • 2016 Accounting Students’ Perceptions of AEC 2015 on Public Accounting Profession
    by Mirna Dianita

  • 2016 Mental Accounting in Managers’ Preferences Related to Aggregation Versus Disaggregation Income Statement Items
    by Shanti

  • 2016 Implementation of Accounting Standard on Small and Medium-Sized Entities (SMEs)
    by Hendrian

  • 2016 Frame Value of Strategic Management Accounting Based on The Balance of Tri Kaya Parisudha
    by Made Susilawati

  • 2016 Revealing the Accounting Existence Through Debt-Receivable Practice at Majapahit Kingdom Era (1350)
    by Novrida Qudsi Lutfillah

  • 2016 Ethical Sensitivity and The Perception of Accounting Students: Is the Love of Money and Greed the Root of Unethical Attitudes?
    by Aisa Tri Agustini

  • 2016 Equipping Public Servants with Accrual Accounting for Transparency, Accountability and Efficiency – Evidence from Nigeria and Ghana
    by Shakirat Adepeju Babatunde

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  • 2016 Quasi-Competitiveness of the Audit Services Market in Ukraine: The Aspect of European Integration
    by Inna Makarenko & Oleksiy Plastun

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  • 2016 Accruals and price crashes
    by Wei Zhu

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  • 2016 Corporate Borrowing And Tax Shield Among Listed Companies In Nigeria

  • 2016 On Accounting Principles In The Context Of The New Accounting Law

  • 2016 Time Series Behaviour And The Predictive Ability Of Accounting Numbers: Evidence From Listed Firms In Nigeria

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

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

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

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

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

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

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

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

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

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

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

  • 2016 Sensitivity and vulnerability of European countries in time of crisis based on a new approach to data clustering and curvilinear analysis

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  • 2016 IFRS 16 Leases
    by Dana Dvořáková

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

  • 2016 Simple accounting versus tax records
    by Iris Šimíková

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  • 2016 Market-Wide Cost of Capital Impacts on the Aggregate Earnings-Returns Relation: Evidence from Japan
    by Yuto Yoshinaga

  • 2016 Effects of Ambiguous Common Uncertainty on Employee Preference for Relative Performance Contracts
    by Ge Bai & Ranjani Krishnan

  • 2016 Predicting Accounting Fraud: Evidence from Japan
    by Mingzi Song & Naoto Oshiro & Akinobu Shuto

  • 2016 Conservatism as a Defining Principle for Accounting
    by Stephen Penman

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  • 2016 Institutional ownership composition and accounting conservatism
    by Ling Lin

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  • 2016 Ontology of Accounting Theory Multi-Variance
    by Serhiy Bardash

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

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

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

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

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

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

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

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

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

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

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

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

  • 2016 Formation of Accounting Information on Costs
    by Petro Suk

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

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

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

  • 2016 Theoretical Grounds of Social Accounting
    by Svitlana Korol

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

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

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

  • 2016 Accounting Support of Biofuel Production Management
    by Nataliya Pravdyuk

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

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

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

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

  • 2016 Cluster Accounting Concept: Characteristics and Features
    by Oleh Vysochan

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

  • 2016 What Explains Widening Profitability Dispersion Around The World?

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  • 2016 Fiscal Support and Earnings Management
    by He, Guanming

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  • 2016 Концептуални Основи На Дохода В Съвременното Счетоводство
    by Вера Петрова

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

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

  • 2016 Собственият Капитал Във Финансовите Отчети
    by Мариета Михайлова

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  • 2016 Determinants Of Financial Structure Of Greek Companies
    by Gargalis PANAGIOTIS

  • 2016 Implementing Cost Calculation Using Abc Method
    by Ana Maria UNGUREANU

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

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

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

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

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

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

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

  • 2016 Accounting - Social Science
    by Marian, ZAROSCHI

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

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

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

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

  • 2016 Determination QAD in Audited and Unaudited Companies
    by Miroslava Vlčková

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

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

  • 2016 Improving The Value Added Of Budgeting Activities
    by LAVAL Valerian

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

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

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

  • 2016 Kontigentni Pristup Dizajniranju Sistema Upravljačkog Računovodstva
    by Amira Pobrić

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

  • 2016 Economic Performance Forecasting According To The Type Of Management

  • 2016 Corporate Governance And Strength Of Auditing And Reporting Standards: A Cross-Country Survey

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

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

  • 2016 Personal Selling In Marketing
    by Ioana Olariu

  • 2016 Building An Effective Sales Force
    by Ioana Olariu

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  • 2016 The Morality In Accountancy
    by Issam MF SALTAJI

    by Ion CROITORU

    by Ion CROITORU

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  • 2016 The Value Relevance Of Financial Information Under The Influence Of Country Risks. The Case Of The Indian Listed Companies

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

  • 2016 (Volume XVIII) An Assessment Of The Transparency Level In Romanian Public Universities
    by Andrei-Razvan CRISAN

  • 2016 (Volume XVIII) An Etymological Approach To The Moldavian Chart Of Accounts
    by Radu-Daniel LOGHIN

  • 2015 Anforderungen an ein wirkungsorientiertes Personalcontrolling
    by Sommerer, Jan

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  • 2015 Financial Balance ? An Important Objective for the Stakeholders in Romanian?s Energy Sector
    by Miron Vasile Cristian Ioachim

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

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

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

  • 2015 Methods of Accounting and Assessment of the Biological Assets and Agricultural Products in the Absence of an Active Market (by the International Accounting Standards)
    by Levan Sabauri & Elena Kharabadze

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

  • 2015 Dylematy rachunkowosci zabezpieczen
    by Marta Mazurowska

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

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

  • 2015 Determining Social Capital by Social Accounting
    by Peter Friedrich

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

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

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

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

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

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

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

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

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

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

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

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

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

  • 2015 Regional Economic Activity and Stock Returns
    by Esad Smajlbegovic

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

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

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

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

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

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

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

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

  • 2015 Earnings quality: evidence from Canadian firms’ choice between IFRS and U.S. GAAP
    by Burnett, Brian M. & Gordon, Elizabeth A. & Jorgensen, Bjorn N. & Linthicum, Cheryl L.

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

  • 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
    by Hou, Kewei & Zhang, Yinglei & Zhuang, Zili

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

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

  • 2015 When Organizations Deinstitutionalize Control Practices: A Multiple-Case Study of Budget Abandonment
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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 & Isabelle Chambost

  • 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
    by Aziz Jaafar & John Thorton

  • 2015 Corporate Governance and Corporate Social Performance: The Influence of Boards, Ownership and Institutions
    by Kurt A. Desender & Mircea Epure

  • 2015 Prudential filters, portfolio composition and capital ratios in european banks
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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?
    by David Rodeiro Pazos & Sara Fernández López & Maria Jesus Rodríguez Gulías & María Milagros Vivel Bua

  • 2015 An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia
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  • 2015 Environmental and social responsibility reporting. Do Macedonian companies disclose those information and how?
    by Jadranka MRSIK & Ninko KOSTOVSKI

  • 2015 Improving the controlling function with a structured optimization project
    by Valerian LAVAL

  • 2015 Integrated Model For The Initial Measurement Of Assets Created In Enterprises
    by Mincho Minev

  • 2015 Relation between Corporate Governance Attributes and Financial Performance in Oil and Gas Industries
    by Tze San Ong & Teh Boon Heng & Nuranisma Ahmad & Haslinah Muhamad

  • 2015 La presión fiscal en las cooperativas: una valoración por tamaños, comunidades y sectores para el periodo 2008-2011
    by Julian Martínez Vargas & Pedro Carmona Ibáñez & José Pozuelo Campillo

  • 2015 Aplicación de la Orden EHA/3360/2010 sobre aspectos contables de las cooperativas: efectos en los fondos propios de las cooperativas de la Comunidad Autónima del País Vasco
    by Miguel Angel Zubiaurre Artola & Lorea Andicoechea Orondo & Ainhoa Saitua Iribar

  • 2015 El capital y la aplicación de resultados en las sociedades agrarias de transformación: praxis y propuestas lege ferenda
    by Emilio Mauleón Méndez & Juana Isabel Genovart Balaguer

  • 2015 The Interrelation among Faithful Representation (Reliability), Corruption and IFRS Adoption: An Empirical Investigation
    by Alexios Kythreotis

  • 2015 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

  • 2015 The connection between financial management and financial control
    by Dinu Octavian Nicolescu

  • 2015 A constructive perspective on the concept of performance according to OMPF 1802/2014
    by Doina Maria Tilea & Dragos Laurentiu Zaharia & Vasile Bleotu

  • 2015 The impact of analyst-investor disagreement on the cross-section of implied cost of capital
    by Michalis Makrominas

  • 2015 Voluntary disclosure and the cost of capital
    by Greg Clinch & Robert E Verrecchia

  • 2015 A review of accounting research in the Asia Pacific region
    by Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci

  • 2015 Disclosures On Control Over Financial Reporting: The Reporting Practice Of Banks Listed On The Warsaw Stock Exchange
    by Jacek Gad

  • 2015 Legislative Similarities and Differences between the Annual Financial Statements for the Individual and Consolidated Economic Entities
    by Daniela Georgescu

  • 2015 Restructuring Stakeholder Collaboration and how Controlling can Add Value by Managing Educational CSR Initiatives - An Analysis Based on Multi Stakeholder Projects
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  • 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
    by GĂDĂU, Liana

  • 2015 Presupuesto base cero, gestión de la tesorería en contexto de incertidumbre (fuzzy logic): técnica y aplicación
    by Gil-Lafuente, Anna M. & González-Santoyo, Federico & Flores Romero, Martha B.

  • 2015 Ethics on Accounting Education: A Research of Ethics Perception on Vocational High Schools Students (Muhasebe Eğitiminde Etik: Ön Lisans Öğrencilerinin Etik Algılarına Yönelik Bir Araştırma)
    by Alkan, Gönül İpek

  • 2015 Human Resource Management in Professional Service Firms: Learning from a framework for research and practice
    by Kaiser, Stephan & Kozica, Arjan & Swart, Juani & Werr, Andreas

  • 2015 Human Resource Management in Professional Service Firms: Too good to be true? Transcending conflicting institutional logics
    by Bévort, Frans & Poulfelt, Flemming

  • 2015 The Flexible Budget– Basic Tool Of The Management Control In The Economic Entities
    by Mariana RADU & George Ciprian GIJU

  • 2015 Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků
    by Ladislav Mejzlík & Markéta Arltová & David Procházka & Leoš Vítek

  • 2015 Accounting Accruals and Information Asymmetry in Europe
    by Antonio Cerqueira & Claudia Pereira

  • 2015 ETR Development and Analysis: Case from the Czech Republic
    by Jan Svitlík

  • 2015 Influence of Development of the Organization of the Operational Accounting and Control on the Enterprises’ Management of Machine-Building in Ukraine
    by Olga Starenka

  • 2015 Construction of Municipalities´ Financial Health Indicator
    by Michal Svoboda

  • 2015 Performance Measurement and Its Link to Incentive System
    by Kateřina Knorová

  • 2015 Disclosure of Associates in Investor´s Financial Statement in Accordance with IFRS
    by Petra Ašenbrenerová

  • 2015 Measurement Base in Financial Accounting and Business Combinations and Transformations of Business Companies - Examples from practice
    by Hana Vomáčková

  • 2015 Revenue from Contracts with Costumers
    by Dana Dvořáková

  • 2015 Preparation of Consolidated Financial Statement of the Group with Cyclic Interests among Separate Entities
    by Marie Zelenková

  • 2015 Is a Full International Accounting Convergence Desirable?
    by David Procházka

  • 2015 Identification of Publication Periods of Professional Journal (Milestones of Publication of Účetní listy)
    by Vladimír Zelenka

  • 2015 The Draft of Methodology for Assessment of Quality of Financial Accounting Data Using AHP Method
    by Miroslava Vlčková & Ludvík Friebel

  • 2015 Disclosures in Accordance with IAS 24 (Related Parties)
    by Lenka Nováková & Martin Polák

  • 2015 Financial due diligence
    by Jekaterina Šmídová

  • 2015 Q-Test DMFCA as a Possible Quick Way of Checking Accounts and Business Activities in the Enterprise
    by Jindřiška Kouřilová

  • 2015 Earnings Management and Privatisations: Evidence from Pakistan
    by Abdullah Muhammad Iqbal & Iram Khan & Zeeshan Ahmed

  • 2015 Buy or Sell? Hungarian Carbon Credit Trade: Years of Learning
    by Mária Lakatos & Éva Karai

  • 2015 Immaterial Assets in the Hungarian Accounting System and Financial Statements
    by Zsuzsanna Ilona Kovács

  • 2015 Calculating Prime Costs Under the New Framework of Public Finances Accounting. The Special Features of Higher Education
    by Lívia Pavlik

  • 2015 Determining Social Capital By Social Accounting
    by Peter Friedrich

  • 2015 Absorption Of Eu Funds In The Context Of Polish Enterprises Competitiveness Measured By Profitability Ratios
    by Anna Wildowicz-Giegiel & Adam Wyszkowski

  • 2015 The main categories of disclosures concerning control over financial reporting: The practice of companies listed on the Warsaw Stock Exchange
    by Gad Jacek

  • 2015 Ethics and Morality in the Accounting Profession
    by Diana Andreea Trãistaru

  • 2015 The Impact of Accounting and Fiscal Regulations on Corporate Income Tax Information Provided to Stakeholders
    by Nicu Popa & Adriana Florina Popa

  • 2015 The Accounting Model for Calculating Performance of Entities and Share Based Payments
    by Traian Cristin Nicolae

  • 2015 Preoccupations and Tendencies within the Romanian Accounting Space Regarding the Capitalization of Intangible, Incorporate Assets Owned by Companies in the International Context of Integrated Reporting
    by Marinela – Daniela Manea

  • 2015 The Aspects of Revaluation of Tangible Assets
    by Andreea Elena Dreghiciu

  • 2015 Accountancy and Management of Human Resources Employed on Subsidized Places - Young Graduates -
    by Carmen Maria Dindiri & Cristian Drãgan & Valeriu Brabete

  • 2015 Ab initio: A historical Perspective on Accounting
    by Larissa Bãtrâncea

  • 2015 Managing Online Brand Identity: the Case of Two Pure Players
    by Angela-Eliza Micu & Alexandru Capatina

  • 2015 Incursion in the Depreciation Testing of the Non – Cash – Generating Assets Belonging to the Public Sector
    by Manea Marinela – Daniela

  • 2015 The IFRS9 Standard: Assessment of the Impacts on the European Banking Industry
    by Halep Maria

  • 2015 The Relationship Between Budgets and Performance Measurement Systems
    by Vãrzaru Anca Antoaneta

  • 2015 Arguments for the Assessment of the Inventories at Net Realisable Value
    by Untaru Mircea

  • 2015 Strategies for Improving the Economic and Financial Performance of the Hotel Companies in the Romanian Seaside Area
    by Trandafir Raluca-Andreea

  • 2015 The Importance of Managerial Accounting for Enterprise Management
    by Sãli?teanu (?tefan) Simona - Florina & Mihãlþan Delia Corina

  • 2015 Expected Credit Losses - IFRS 9 and Basel III moving towards convergence?
    by Oros Olivera Ecaterina

  • 2015 The Accounting for Revenues and Impact of Fair Value
    by Nicolae Traian Cristin

  • 2015 Implications of Taxation on the Accounting of Results in NPOs
    by Mihãlþan Delia Corina & Sãliºteanu (ªtefan) Simona Florina

  • 2015 Accounting Conservatism - An Argument for Sustainable Businesses
    by Ma?ca Ema

  • 2015 The Continuity of Conservatism in the Standards Developed by the IASB
    by Ma?ca Ema

  • 2015 The Perception of Professional Accountants on Management Accounting
    by Lesconi-Frumuºanu Nãtãliþa-Mihaela & Marin Adreea-Mihaela

  • 2015 Comprehensive Income Reporting by Listed Companies on the Bucharest Stock Exchange. Econometric Study
    by Grosu Maria & Mihalciuc Camelia

  • 2015 Connection between the Significance Threshold and the Risk of Audit in Entities in the Constructions Field
    by Grigore Marian

  • 2015 IFRS 9’s Impact on the Romanian Banking System’s Provisions
    by Ghi?ã-Mitrescu Silvia & Duhnea Cristina

  • 2015 The Provisions for the Risk of Loss in the Case of the Loans Granted by the European Banks
    by Georgescu Cristina Elena & Radu Riana Iren

  • 2015 The Implementation and Employment of the Information Technologies in the Romanian Companies
    by Dumitru Valentin Florentin

  • 2015 Accounting Systems in the Organizational Culture Context
    by Carata? Maria Alina & Spãtariu Elena Cerasela

  • 2015 The Accounting Option: Fair Or Favourable Image?
    by Carata? Maria Alina & Spãtariu Elena Cerasela & Margaritti Doina

  • 2015 Changes in Conservatism after the Adoption of the IFRS: Evidence from Romania
    by Brad Laura & Ciobanu Radu & Dobre Florin

  • 2015 Romania from Connection to Disconnection between Taxation and Accounting - a Comparative Analysis of the Two Areas
    by Bãcanu Mihaela-Nicoleta

  • 2015 The Road to Competitive Advantage must be Paved with a Respectful Attitude towards the Environment
    by Chivu Ramona Maria

  • 2015 The Impact of Legal Form on Tax Liability of Economic Entities
    by State Violeta & Tãnase Loredana Cristina

  • 2015 The Study of the Evolution of M&As in the Current Economic Context
    by Chiriac Irina & Georgescu Iuliana Eugenia

  • 2015 The Effects of Merger and Acquisition on Employee
    by Chiriac Irina

  • 2015 Der Neue Standard Ifrs 15 - Iasb Und Fasb Verabschieden Einen Weitgehend Einheitlichen Standard Zur Umsatzrealisierung
    by Bodo Runzheimer

  • 2015 Corporate Governance Mechanisms And Earnings Management: A State Of The Art
    by Vladu Alina Beattrice & & &

  • 2015 The Effect Of Globalization On Frameworks And Concepts In Accounting
    by TOTH Kornel & HERCZEG Adrienn & &

  • 2015 Presentation Of Sporting Player’S Rights In Hungarian And International Accounting
    by Szoke Reka & Dekan Tamas & &

  • 2015 Evolution And Quality Of Financial Reporting In Romania: An Overview From 1990 To Present
    by NICHITA Mirela & GAJEVSZKY Andra & &

  • 2015 The Eps Of The Ifrs As A Benchmark Of Corporate Performance
    by Kiss Agota & Orban Ildiko & &

  • 2015 Users Needs: A Premise For Corporate Reporting Change
    by Farcas Teodora Viorica & & &

  • 2015 Psychological Profile Of Professional Accountant In Ethical Context
    by Chelariu Alin & Tanasa Florentin Emil & &

  • 2015 Psychological Profile Of The Accountant Fraudster
    by Chelariu Alin & & &

  • 2015 The Chosen Exchange Rate As The Possibility Of Reducing The Risks Of Currency Exchange Transactions
    by Attila Rozsa & Darabos Eva & &

  • 2015 Financial Audit And Benchmarking In The Construction Industry - A Step Towards Performance
    by GRIGORE MARIAN & & &

  • 2015 Hedge Accounting According to the International Financial Reporting Standard 9
    by Nadya Velinova-Sokolova

  • 2015 Alphanomics: The Informational Underpinnings of Market Efficiency
    by Lee, Charles M. C. & So, Eric C.

  • 2015 Dividends and Foreign Performance Signaling
    by Robert Joliet & Aline Muller

  • 2015 The Determinants of Shareholder Value in Retail Banking During Crisis Years: The Case of Greece
    by Eleftherios Angelopoulos & Antonios Georgopoulos

  • 2015 Multiple Directorships and Related Parties Transactions: The Weakness of Numbers
    by Oladipupo Muhrtala Tijani & Mubaraq Sanni & Karimu Adebayo Ishola

  • 2015 Integrated Reporting: the Next Step Ahead for a Sustainable Society
    by Radu-Dan Turcu

  • 2015 BANKIA: ¿Para qué sirven los estados contables y los órganos de control?/BANKIA: Financial statements and Supervisory Bodies, are they Really Useful?

  • 2015 Relevance of risk information for depositors’ judgment and decision-making
    by Kathrin Jordan

  • 2015 An investigation of the corporate responsibility report assurance statements of the Big Four banks in Australia
    by Choon-Yin SAM & Paul N. C. TIONG

  • 2015 Service Quality Evaluation of Restaurants Using The Ahp And Topsis Method
    by Salih YILDIZ & Emel YILDIZ

  • 2015 Analysis of the Development of Accounting in Kosovo
    by Mustafa UC & Artir MALIQI

  • 2015 Accrual-Based and Real Activities Based Earnings Management Behavior of Family Firms in Japan
    by Tai-Yuan Chen & Zhaoyang Gu & Keiichi Kubota & Hitoshi Takehara

  • 2015 Debate Regarding Measuring Accounting Value: Historical Cost against Fair Value
    by Victor Munteanu & Marilena Zuca

  • 2015 Monitoring of the Economical-Financial Outcomes in the Context of the Exigencies of the Corporate Governance through the Budget System
    by Mirela Niculae

  • 2015 Integrating Forensic Accounting Core Competency into the Study of Accounting. Case of Nigeria Tertiary Institutions
    by Samuel F. Johnson-Rokosu

  • 2015 The Accounting Standardization System in Portugal and Its First-Time Adoption Effects in the Olive and Cork Tree Cultures
    by Jonas da Silva Oliveira & Graca Maria do Carmo Azevedo & Marta Jose Ferreira Oliveira & Sandra Gabi Marques de Almeida

  • 2015 The Effect of Business Ethical Values on Turnover Intention: Mediating Role of Person-organization Fit Dimensions. The Case of Iranian Teachers in Public School
    by Mehdi Abzari & Vahid Kabiripour & Adeleh Saeidi

  • 2015 The Dynamics of the Accounting Models and Their Impact upon the Financial Risk Evaluation
    by Victor Munteanu

  • 2015 Financial Instruments in Modern Accounting Management
    by Gheorghe Lepadatu

  • 2015 Implementing Target Costing Method in a Construction Project
    by Anamaria Tepes-Bobescu & Ileana Sorina Rakos

  • 2015 An Overlook into the Accounting History Evolution from a Romanian Point of View – A Literature Review
    by Teodora Viorica Farcas & Adriana Tiron Tudor

  • 2015 Application of the Tax Code in the Deductible Expenses Field in the Judicial Practice of Romania
    by Viorel Craciuneanu & Daniel Stefan

  • 2015 Modern Entities Through Cost Leadership
    by Gheorghe Lepadatu

  • 2015 Theoretical Aspects Regarding the Intangible Assets
    by Gabriel I. Nastase & Sorin Adrian Ciupitu

  • 2015 Evaluating Investment Projects in Energy Industry
    by Maria Caracota Dimitriu & Razvan Constantin Caracota

  • 2015 Financial Risk Evaluation in the Context of International Accounting Normalization
    by Victor Munteanu & Lavinia Copcinschi & Anda Laceanu & Carmen Luschi

  • 2015 Environmental reporting in the UK, Australia, and South African multinational companies
    by Omar Al Farooque & Helena Ahulu

  • 2015 The Influence of Prerequisite Grades on Students’ Performance
    by Khalid A. Alanzi

  • 2015 Application of multiple output data envelopment analysis in interpreting efficiency improvement of enterprise resource planning in integrated circuit firms
    by Bi-Huei Tsai* & Shin-Bin Chou

  • 2015 The regulatory framework of accounting and accounting standard-setting bodies in the European Union member states
    by Ivana Mamic-Sacer

  • 2015 Lines of action for efficiency of tax and accounting information’s using in management of Romanian tourism
    by Traian-Ovidiu Calotă & Tănase Alin-Eliodor

  • 2015 Standpoints regarding fiscal security for competitive business
    by Robu Sorin-Adrian

  • 2015 Considerations about certain specific items of accounting information’s modeling in tourism
    by Traian-Ovidiu Calotă

  • 2015 Methods for preparing forecast financial statements
    by Tanase Alin Eliodor

  • 2015 Considerations about certain specific items of accounting information’s modeling in tourism
    by Traian-Ovidiu Calotă

  • 2015 Opinions regarding the freedom and compliance in accounting - taxation – management relationship
    by Robu Sorin-Adrian

  • 2015 Opinions regarding the Freedom and Compliance in Accounting - Taxation – Management Relationship
    by Robu Sorin-Adrian

  • 2015 Considerations about Certain Specific Items of Accounting Information’s Modeling in Tourism
    by Traian-Ovidiu Calotă

  • 2015 Financial instruments used against foreign-exchange risk
    by Tanase Alin-Eliodor

  • 2015 Valences of internal control in the context of the impact of the utility of accounting information over the business environment
    by Prozan Mihaela

  • 2015 Opinions on the impact of accounting policies on tourist entities’ competitiveness
    by Traian-Ovidiu Calota

  • 2015 Statistical Analysis in SPSS of Enterprise Activity in the Short Term
    by Georgescu FLOAREA

    by Aida R. Lozada Rivera

  • 2015 Level Of Familiarity Of Professor, Students, And Professional With The International Financial Reporting Standards In Puerto Rico, Grado De Familiaridad Que Tienen Los Profesores, Estudiantes Y Profesionales Con Relacion A La Posible Adopcion De Las Normas Internacionales De Informacion Financiera
    by Rafael Marrero Diaz

  • 2015 Historical Development Of Accounting In United States Of America And Its Encounter With International Financial Reporting Standards, Desarrollo Historico De La Contabilidad De Estados Unidos De America Y Su Encuentro Con Las Normas Internacionales De Informacion Financiera
    by Rafael Marrero

  • 2015 Sources And Mechanisms Of Financing For Smes In Villavicencio, Colombia Fuentes Y Mecanismos De Financiacion En Las Pymes De Villavicencio (Colombia)
    by Maria del Carmen Ruiz Sanchez

  • 2015 Profit Return In Civil Aviation And Fleet Insurance: Gaap, Financial Reporting And Tax Applications
    by Onder Kaymaz & Ozgur Kaymaz

  • 2015 India’S Satyam Scandal: Evidence The Too Large To Indict Mindset Of Accounting Regulators Is A Global Phenomenon
    by Kalpana Pai & Thomas D. Tolleson

  • 2015 Same Song, Same Dance: Evidence Of Patterns In Securities And Exchange Commission Funding
    by William E. Bealing & Edward Pitingolo

  • 2015 Assessment Of Going Concern For The Italian Listed Companies: An Empirical Study
    by Roberta Provasi & Patrizia Riva

  • 2015 Predicting Loan Loss Provisions by Including Loan Type Characteristics
    by Glen Hansen

  • 2015 Managerial Discretion Over Loan Loss Reserves during the Global Financial Crisis
    by Glen Hansen

  • 2015 The Nature And Concept Of Accountability: A Case Study Of Three Entities In Fiji
    by Ezaaz Hasan & Anjani Mala & Glen Finau

  • 2015 Accounting Knowledge, Practices, And Controls Of Micro, Small And Medium Enterprises: Evidence From The Philippines
    by Venus C. Ibarra & Rodrigo M. Velasco

  • 2015 Earnings Management, Weak Internal Controls, And Firm Size
    by Yousef Jahmani & Suman Niranjan

  • 2015 Do Firms Engage In Aggressive Tax Reporting Prior To Bankruptcy?
    by Wendy Heltzer & Mary Mindak & Mingjun Zhou

  • 2015 Directors’ And Officers’ Insurance And Opportunism In Accounting Choice
    by Irene Kim

  • 2015 Voluntary Fair Value Disclosures By Bank Holding Companies: The Role Of Sec Dear Cfo Letters
    by Renee Weiss & John Shon

  • 2015 An Exploratory Study Of Professional Ethical Standards, Positive Budgeting Orientation, And The Mediating Role Of Corporate Ethical Values
    by Sean Valentine & Gary Fleischman & Connie R. Bateman

  • 2015 Accounting of Financial Risk Hedging Tools
    by Svitlana Denga & Akansha Jain

  • 2015 Accounting of Financial Costs in the Company: Scientific and Practical Aspect
    by Lyudmyla Shkulipa

  • 2015 Improvement of Documentary Support for Accounting Process in Agricultural Servicing Cooperatives
    by Mykhaylo Shynkarenko

  • 2015 Improvement of Company Accounting Policy Concerning Accounting of Value-Added-Tax
    by Antonina Chyrva

  • 2015 Accounting-and-Control Support for the Companies Activity in the Context of Crisis
    by Iryna Predko

  • 2015 Accounting and Analytical Support for Company Profit Management
    by Nataliya Pravdyuk

  • 2015 Accounting Support for Cost Management in Milk-Processing Companies
    by Maryna Pravdyuk

  • 2015 Analysis of Approaches to Understanding of Essence of Accounting Information Quality
    by Tetyana Plakhtiy

  • 2015 Methodical Support for Accounting of Operations with Hedging Instruments and Items
    by Oksana Oliynyk & Valentyna Ksendzuk

  • 2015 Interdisciplinary Concept of Intellectual Property in Solution of Its Accounting Problems
    by Vyacheslav Naberukhin

  • 2015 Ways to Better Information Transparency and Availability of Financial Reporting of Agricultural Companies
    by Volodymyr Kebko

  • 2015 Status and Prospects of Information Support Improvement for Processes of Venture Investment
    by Viktor Zamlynskyy

  • 2015 Strategically Oriented Accounting System as Demonstration of Synergistic Development of Economic Accounting
    by Iryna Boyarko

  • 2015 Accounting for Commercial Use of Innovative Products
    by Nadiya Stolyarchuk

  • 2015 Modelling the Accounting Processing of Recycling Companies Based on Information Process Approach
    by Viktoriya Rozhelyuk

  • 2015 Theoretical and Methodological Bases of Accounting Product Formation
    by Mykhaylo Prodanchuk

  • 2015 About the Need to Restructure Accounting in Ukraine
    by Valeriy Mossakovskyy

  • 2015 Methods of Capital Expenditures Accounting on Mineral Reserves Exploration and Evaluation According to the Successful Efforts Method
    by Olha Metla

  • 2015 Cost Accounting for Product Certification in Quality Management Systems
    by Tetyana Kaminska & Lyudmyla Shatkovska

  • 2015 Accounting and Analytical Maintenance of Management by Building Assimilating Opportunities for Reproduction of Natural-Resource Potential
    by Lesya Volyak

  • 2015 Development of the Calculation of the Cost of Production of Beekeeping in the Republic of Belarus: Theory and Practice
    by Ekaterina Afanasyeva

  • 2015 Political Risks and Their Assessment in Strategic Management Accounting
    by Valentyna Khodzytska & Mariya Shyhun

  • 2015 Evaluation of Possibilities of Expansion of the Traditional Composition of Accounting Objects in Horticulture
    by Nataliya Tsaruk

  • 2015 Cost Accounting of Venture Company Depending on the Stage of Its Life Cycle
    by Olha Usatenko

  • 2015 Accounting for Leases of Biological Livestock Assets
    by Petro Suk

  • 2015 Accounting for the Transition of Biological Crop Assets to Another Proprietor
    by Leonid Suk

  • 2015 Problems of Accounting of Explored Natural Resources in Mining Companies
    by Yana Porokhnavets

  • 2015 Expansion of Functions and Rights of Accountants of Agricultural Sector and Consolidation of the Rules of Professional Ethics and Conduct
    by Volodymyr Metelytsia

  • 2015 Accounting of Revenues from the Use of State Support for Farm Enterprises
    by Natalia Zdyrko

  • 2015 Economic Indicators of the Expenditures of Enterprise and the Costs of Production in Accounting, Statistics and Analysis
    by Vasyl Deriy & Stepan Popina

  • 2015 Genesis and Development of Consolidated Financial Statements
    by Kostyantyn Bezverkhiy

  • 2015 The Importance of Recording Data in the Agricultural Sector for Decision-Making
    by Aleksandra Figurek

  • 2015 Role of Management Accounting in Accounting in General
    by Oleksandr Panadiy

  • 2015 Accounting of Long-Term Biological Assets
    by Valeriy Mossakovskyy & Vasyl Korytnyy

  • 2015 Accounting Model for Production of Economic Benefits from Operating Activities
    by Svitlana Denga & Viktoriya Voronina

  • 2015 Commercial Agency Operations in Accounting of Tour Companies
    by Oleh Vysochan

  • 2015 Organizational and Managerial Accounting Challenges
    by Anamaria Tepes-Bobescu

  • 2015 The Impact of Capital Regulation on Bank Capital and Risk Decision. Evidence for European Global Systemically Important Banks
    by Clements Adeyinka Akinsoyinu

  • 2015 Job Satisfaction as a Predictor of Female Intent-To-Quit. Evidence from Commercial Banks of Faisalabad, Pakistan
    by Saira Ajaz & Babak Mehmood

  • 2015 Increase the Performance of Companies in the Energy Sector by Implementing the Activity-Based Costing
    by Letitia-Maria Rof & Sorinel Capusneanu

  • 2015 Planificación fiscal y Gobierno Corporativo en las empresas cotizadas españolas
    by Juan Monterrey Mayoral & Amparo Sánchez Segura

  • 2015 The Effect Of Classification Shifting On Analyst Forecast Accuracy: Evidence From Japan

  • 2015 La valutazione della ricerca tramite indici bibliometrici: riflessioni da una prospettiva economico-aziendale
    by Marco Giuliani & Stefano Marasca

  • 2015 La manipolazione dei valori di bilancio: pressione del management e tratti personali nell’attività del controller
    by Lorenzo Lucianetti & Valentina Battista

  • 2015 Competitive Advantages of the Entrepreneur Product in Bank Accounts
    by Ana-Alexandrina POPESCU

  • 2015 Cultural and Socio-Economic Restrictions for the Adoption of the IESBA Code of Ethics for Professional Accountants in the European Countries
    by Itsaso Barrainkua & Marcela Espinosa-Pike

  • 2015 Novi Zakon O Raèunovodstvu - Usporedni I Kritièki Prikaz
    by Marica Javorovic

  • 2015 Efectos de la reforma contable en el patrimonio neto consolidado a 1 de enero de 2008 de los grupos españoles que no aplican normativa NIIF
    by Legaz Ortiz, Javier & Montoya del Corte, Javier & Rodríguez Ariza, Lázaro

  • 2015 Reforma de la normativa contable española: análisis de su entramado institucional
    by Doadrio, Leopoldo & Alvarado, María & Carrera, Nieves

  • 2015 El papel del Consejo de Administración en la creación de valor en la empresa
    by Pucheta-Martínez, María Consuelo

  • 2015 Efectividad del aprendizaje cooperativo en contabilidad: una contrastación empírica
    by Delgado Hurtado, María del Mar & Castrillo Lara, Luis Ángel

  • 2015 Cambios conceptuales en la contabilidad de los arrendamientos: retos normativos y académicos
    by Molina Sánchez, Horacio & Mora Enguídanos, Araceli

  • 2015 Evidencia empírica de los economistas españoles tras 5 años de aplicación de la reforma contable
    by Marín Hernández, Salvador & Antón Renart, Marcos & Ortiz Martínez, Esther

  • 2015 Del impuesto sobre beneficios devengado al pagado: una valoración del cálculo del tipo impositivo efectivo
    by Martínez Vargas, Julián

  • 2015 Development of sustainability reports for farming operations in the Basque Country using the Delphi method
    by Alvarez Etxeberria, Igor & Garayar, Ainhoa & Calvo Sánchez, José Antonio

  • 2015 Modelos de gestión de resultados: un estudio transnacional
    by Reguera Alvarado, Nuria & Laffarga Briones, Joaquina & de Fuentes Ruiz, Pilar

  • 2015 Accounting data and the credit spread: An empirical investigation
    by Demirovic, Amer & Tucker, Jon & Guermat, Cherif

  • 2015 The value relevance of risk disclosure in annual reports: Evidence from MENA emerging markets
    by Moumen, Néjia & Ben Othman, Hakim & Hussainey, Khaled

  • 2015 Exchange listing type and firm financial reporting behavior
    by Lin, Wen-Chun & Liao, Tsai-Ling

  • 2015 Do more foreign strategic investors and more directors improve the earnings smoothing? The case of China
    by Wu, Meng-Wen & Shen, Chung-Hua & Lu, Chin-Hwa

  • 2015 Matching between revenues and expenses and the adoption of International Financial Reporting Standards
    by Jin, Kai & Shan, Yaowen & Taylor, Stephen

  • 2015 The value of Saints and the price of Sin
    by Koh, SzeKee & Durand, Robert B. & Limkriangkrai, Manapon

  • 2015 CFO compensation: Evidence from Australia
    by Duong, Lien & Evans, John

  • 2015 Percent accruals and the accrual anomaly: Korean evidence
    by Kim, Young Jun & Kim, Jung Hoon & Kwon, Sewon & Lee, Su Jeong

  • 2015 Accrual-based and real activity earnings management at the back door: Evidence from Chinese reverse mergers
    by Zhu, Tingting & Lu, Meiting & Shan, Yaowen & Zhang, Yuanlong

  • 2015 Accounting quality in the pre-/post-IFRS adoption periods and the impact on audit committee effectiveness — Evidence from Australia
    by Bryce, Mitchell & Ali, Muhammad Jahangir & Mather, Paul R.

  • 2015 Usefulness of earnings in credit markets: Korean evidence
    by Baik, Bok & Kim, Young Jun & Kim, Jungbae & Lee, Su Jeong

  • 2015 Earnings quality under financial crisis: A global empirical investigation
    by Persakis, Anthony & Iatridis, George Emmanuel

  • 2015 Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC
    by Al-Hadi, Ahmed & Taylor, Grantley & Hossain, Mahmud

  • 2015 Competition of the informed: Does the presence of short sellers affect insider selling?
    by Massa, Massimo & Qian, Wenlan & Xu, Weibiao & Zhang, Hong

  • 2015 Deflating profitability
    by Ball, Ray & Gerakos, Joseph & Linnainmaa, Juhani T. & Nikolaev, Valeri V.

  • 2015 When firms talk, do investors listen? The role of trust in stock market reactions to corporate earnings announcements
    by Pevzner, Mikhail & Xie, Fei & Xin, Xiangang

  • 2015 The cross section of expected holding period returns and their dynamics: A present value approach
    by Lyle, Matthew R. & Wang, Charles C.Y.

  • 2015 Do analysts matter for governance? Evidence from natural experiments
    by Chen, Tao & Harford, Jarrad & Lin, Chen

  • 2015 Firm-level conditions to engage in public-private partnerships: What can we learn?
    by Lopes, Ana Isabel & Teixeira Caetano, Tânia

  • 2015 Earnings performance of major customers and bank loan contracting with suppliers
    by Kim, Jeong-Bon & Song, Byron Y. & Zhang, Yue

  • 2015 Product market competition and analyst forecasting activity: International evidence
    by Haw, In-Mu & Hu, Bingbing & Lee, Jay Junghun

  • 2015 Board diversity and its effects on bank performance: An international analysis
    by García-Meca, Emma & García-Sánchez, Isabel-María & Martínez-Ferrero, Jennifer

  • 2015 Earnings baths by CEOs during turnovers: empirical evidence from German savings banks
    by Bornemann, Sven & Kick, Thomas & Pfingsten, Andreas & Schertler, Andrea

  • 2015 Variable selection and corporate bankruptcy forecasts
    by Tian, Shaonan & Yu, Yan & Guo, Hui

  • 2015 Discussion of “Textual analysis and international financial reporting: Large sample evidence”
    by Chen, Jason V. & Li, Feng

  • 2015 On guidance and volatility
    by Billings, Mary Brooke & Jennings, Robert & Lev, Baruch

  • 2015 Textual analysis and international financial reporting: Large sample evidence
    by Lang, Mark & Stice-Lawrence, Lorien

  • 2015 Discussion of delegated trade and the pricing of public and private information
    by Bloomfield, Matthew J. & Bloomfield, Robert

  • 2015 Assessing financial reporting quality of family firms: The auditors׳ perspective
    by Ghosh, Aloke(Al) & Tang, Charles Y.

  • 2015 Signaling through corporate accountability reporting
    by Lys, Thomas & Naughton, James P. & Wang, Clare

  • 2015 Market (in)attention and the strategic scheduling and timing of earnings announcements
    by deHaan, Ed & Shevlin, Terry & Thornock, Jacob

  • 2015 The importance of the internal information environment for tax avoidance
    by Gallemore, John & Labro, Eva

  • 2015 Evidence that the zero-earnings discontinuity has disappeared
    by Gilliam, Thomas A. & Heflin, Frank & Paterson, Jeffrey S.

  • 2015 Corporate governance, incentives, and tax avoidance
    by Armstrong, Christopher S. & Blouin, Jennifer L. & Jagolinzer, Alan D. & Larcker, David F.

  • 2015 Public pension accounting rules and economic outcomes
    by Naughton, James & Petacchi, Reining & Weber, Joseph

  • 2015 Why do analysts revise their stock recommendations after earnings announcements?
    by Yezegel, Ari

  • 2015 Strategic silence, insider selling and litigation risk
    by Billings, Mary Brooke & Cedergren, Matthew C.

  • 2015 Do financial market developments influence accounting practices? Credit default swaps and borrowers׳ reporting conservatism
    by Martin, Xiumin & Roychowdhury, Sugata

  • 2015 CEO tenure and earnings management
    by Ali, Ashiq & Zhang, Weining

  • 2015 Do baths muddy the waters or clear the air?
    by Haggard, K. Stephen & Howe, John S. & Lynch, Andrew A.

  • 2015 Analyst earnings forecast under complex corporate ownership in China
    by Huang, Wei & Wright, Brian

  • 2015 Does gender diverse board mean less earnings management?
    by Kyaw, Khine & Olugbode, Mojisola & Petracci, Barbara

  • 2015 A review of the literature on methods of computing the implied cost of capital
    by Echterling, F. & Eierle, B. & Ketterer, S.

  • 2015 The impact of SME’s pre-bankruptcy financial distress on earnings management tools
    by Campa, Domenico & Camacho-Miñano, María-del-Mar

  • 2015 Is forward-looking financial disclosure really informative? Evidence from UK narrative statements
    by Hassanein, Ahmed & Hussainey, Khaled

  • 2015 The accrual anomaly in Europe: The role of accounting distortions
    by Papanastasopoulos, Georgios A. & Tsiritakis, Emmanuel

  • 2015 Economic consequences of key performance indicators' disclosure quality
    by Elzahar, Hany & Hussainey, Khaled & Mazzi, Francesco & Tsalavoutas, Ioannis

  • 2015 Female directors and earnings management: Evidence from UK companies
    by Arun, Thankom Gopinath & Almahrog, Yousf Ebrahem & Ali Aribi, Zakaria

  • 2015 Corporate philanthropy in the US stock market: Evidence on corporate governance, value relevance and earnings manipulation
    by Iatridis, George Emmanuel

  • 2015 Mandatory adoption of IFRS and timely loss recognition across Europe: The effect of corporate finance incentives
    by Chan, Ann L.-C. & Hsu, Audrey W.-H. & Lee, Edward

  • 2015 Analysis of earnings management influence on the investment efficiency of listed Chinese companies
    by Shen, Chung-Hua & Luo, Fuyan & Huang, Dengshi

  • 2015 Value relevance, earnings management and corporate governance in China
    by Shan, Yuan George

  • 2015 Do managers manipulate earnings prior to management buyouts?
    by Mao, Yaping & Renneboog, Luc

  • 2015 Media news and earnings management prior to equity offerings
    by Chahine, Salim & Mansi, Sattar & Mazboudi, Mohamad

  • 2015 Institutional trading during a wave of corporate scandals: “Perfect Payday”?
    by Bernile, Gennaro & Sulaeman, Johan & Wang, Qin

  • 2015 Business sustainability performance and cost of equity capital
    by Ng, Anthony C. & Rezaee, Zabihollah

  • 2015 Firms’ earnings smoothing, corporate social responsibility, and valuation
    by Gao, Lei & Zhang, Joseph H.

  • 2015 Trading and earnings management: Evidence from China's non-tradable share reform
    by Xiao, Gang

  • 2015 Fair value measurement capabilities, disclosure, and the perceived reliability of fair value estimates: A discussion of Bhat and Ryan (2015)
    by McDonough, Ryan P. & Shakespeare, Catherine M.

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

  • 2015 Corporate Social Responsibility and Earnings Quality: International Evidence
    by Bozzolan, Saverio & Fabrizi, Michele & Mallin, Christine A. & Michelon, Giovanna

  • 2015 Value-relevance of Earnings and Book Value Over the Institutional Transition in China: The Suitability of Fair Value Accounting in This Emerging Market
    by Qu, Xiaohui & Zhang, Guohua

  • 2015 Accrual-based and real earnings management and political connections
    by Braam, Geert & Nandy, Monomita & Weitzel, Utz & Lodh, Suman

  • 2015 The Development of Accounting in the Franc Zone Countries in Africa
    by Elad, Charles

  • 2015 The Accounting of the International Transactions: Book Review
    by Aurelia Dumitru

  • 2015 What kind of leader is a manager?
    by Aurelia Dumitru & Alina Georgiana Motoi & Andrei Bogdan Budica

  • 2015 The Existence of Disagreements in Organisational Entities - Source of the Occurrence of Conflicts at Work
    by Janusz Grabara & Mircea Bunaciu

  • 2015 A Review of Balanced Scorecard Framework in Higher Education Institution (HEIs)
    by Fahmi Fadhl Al-Hosaini & Saudah Sofian

  • 2015 The Impact of Environmental Accounting on Strategic Management Accounting: A Research on Manufacturing Companies
    by Ahmet Tanc & Kadir Gokoglan

  • 2015 Creative Accounting and Financial Reporting: Model Development and Empirical Testing
    by Fizza Tassadaq & Qaisar Ali Malik

  • 2015 A Strategic Framework to Use Payback Period in Evaluating the Capital Budgeting in Energy and Oil and Gas Sectors in Oman
    by Mawih Kareem Al-Ani

  • 2015 Earnings Response Coefficient as a Measure of Market Expectations: Evidence from Tunis Stock Exchange
    by Mohamed Naceur Mahjoubi & Ezzeddine Abaoub

  • 2015 The Roles of Institutional Investors and Insiders in Earnings Management around Initial Public Offering Firms in Taiwan
    by Ming-Feng Hsu & Shiow-Ying Wen

  • 2015 The effects of the evolution of the business model in a period of economic crisis — a study of annual reports of selected airlines
    by Mariusz Karwowski

  • 2015 Indicadores para o gerenciamento de faculdades: um estudo de dois casos na espanha
    by Jair Antonio Fagundes & Cristina Crespo Soler & Vicente Ripoll Feliu & Maria Leonor Ferreira

  • 2015 El subsistema de formación contable en Colombia y México
    by Noemí Vásquez Quevedo & Ruth Alejandra Patiño Jacinto

  • 2015 Didácticas para la formación en investigación contable: una discusión crítica de las prácticas de enseñanza
    by Sandra Milena Muñoz López & Gustavo Alberto Ruiz Rojas & Héctor José Sarmiento Ramírez

  • 2015 Costo de servir como variable de decisión estratégica en el diseño de estrategias de atención a canales de mercados emergentes
    by Christopher Mejía Argueta & Catalina Higuita Salazar

  • 2015 Accounting Information Indispensable Source For The Discovery Of Tax Evasion In The Field Of Products Subject To Excise
    by Dorel MATEȘ & Eduard AJTAY & Antonela SANDU (URSACHI)

  • 2015 Diagnosis Of Bankruptcy Risk In The Furniture Industry Using The Canon-Holder And Altman Models
    by Radu MĂRGINEAN & Delia Corina MIHALȚAN

  • 2015 Economy And Environment. Points Of View And Actions
    by Ramona Maria CHIVU

  • 2015 Particularities Of The Financial Information System In Nonprofit Organizations
    by Delia Corina MIHALȚAN & Radu MĂRGINEAN

  • 2015 Regression Model For Risk Reporting In Financial Statements Of Accounting Services Entities
    by Mirela NICHITA

  • 2015 Integrated Reporting Into Practice – A Ten Year Experience
    by Mihaela TURTUREA

  • 2015 Sustainability Reporting – An Analysis Of The Worldwide Diffusion
    by Radu-Dan TURCU

  • 2015 The Bsc Method Used In Achieving Organisational Strategic Objectives
    by Marian SOCOLIUC & Stela CARAMAN & Veronica GROSU

  • 2015 The Management Accounting Tools And The Integrated Reporting
    by Gabriel JINGA & Mădălina DUMITRU

  • 2015 Some Aspects Regarding The Theories Of Consolidated Financial Statements
    by Carmen NISTOR

  • 2015 An Overview On State Of Knowledge Of Risk And Risk Management In Economics Fields
    by Mirela NICHITA

  • 2015 Institutional Investors And Corporate Governance
    by Ruxandra-Adriana MATEESCU

  • 2015 The Quality Of The Web Sites From The Iirc Pilot Programme
    by Ionelia-Alexandra FELDIOREANU

  • 2015 Accounting Challenges – Capitalizing Human Value
    by Alexandra CIOCLOV (PETCU) & Petru ȘTEFEA

  • 2015 The Current State Of Knowledge In The Value Relevance Research Field
    by Carmen- Alexandra BALTARIU

  • 2015 Study Regarding Companies Performance Measurement Through Non-Financial Indicators – The Case Of Airline Industry
    by Radu-Dan TURCU & Mihaela TURTUREA

  • 2015 Cash Flow – An Instrumet For Annalysing And Determining The Value Of An Enterprise
    by Valentina Dorina BOGDAN

  • 2015 The Impact Of Controls On Financial Reporting Quality
    by Cecilia (DAMOC) NICA & Elena (STANCIU) IONIȚĂ

  • 2015 Consolidated Financial Statements – A New Reporting Practice In The Public Sector
    by Andreea CÎRSTEA & Stefan-Dragos CÎRSTEA

  • 2015 Opportunity Of Goodwill Depreciation In Emerging Markets
    by Radu-Daniel LOGHIN

  • 2015 Stereotypes Regarding Accounting Profession: An Empirical Study
    by Widad Atena FARAGALLA

  • 2015 The accrual anomaly: Evidence from Borsa Istanbul
    by Nasif Ozkan & Mustafa Mesut Kayali

  • 2015 Target Costing Functions
    by OFILEANU Dimi

  • 2015 Consolidated Financial Statements - Ipsas Vs Ifrs
    by Cirstea Andreea & Cirstea Stefan & Marza Bogdan

  • 2015 The Effect Of Implementing Core Banking Services On Profitability. Case Study: All Branches Of A Private Bank In Mashhad
    by Mansour Dehghan & Mahdi Ghafoorifard & Babak Shamsi & Seyed hamid Seyed heydari

  • 2015 Internal Control Management - Key Factor In Objectives
    by PhD. Emilia VASILE & PhD. Ion CROITORU

  • 2015 Integrated Reporting - The Future Of Financial Reporting
    by Diana Sabina COZMA IGHIAN

  • 2015 The Relevance Of The ”Expenditure Budget – Costs Budget” Binomial For The Management Of National Companies. Case Study – The Romanian Television Society
    by Veronica CATARGIU

  • 2015 Problematyka etyczna w pierwszych dzielach o rachunkowosci/Ethics in the Early Works of Accounting
    by Malgorzata Garstka

  • 2015 The Usefulness of Accounting Information on Financial Instruments to Investors Assessing Non-Financial Companies. An Empirical Analysis on the Bucharest Stock Exchange
    by Maria Carmen Huian

  • 2015 Timely Loss Recognition and the Value Relevance of the Romanian Listed Companies Considering the IFRS Approach
    by Florin Dobre & Laura Brad & Radu Ciobanu

  • 2015 Researching the Level of Diffusion of Selective Management Accounting Techniques by Bangladeshi Firms
    by Nikhil Chandra Shil & Mahfuzul Hoque & Mahmuda Akter

  • 2015 Impact of Executives’ Profile on the Extent of Voluntary Financial Disclosure: The Case of Tunisian Companies
    by Salma Damak-Ayadi & Emna Klibi

  • 2015 The Persistence of the Accounting Policies After the Transition to IFRS of the Romanian Listed Companies
    by Costel Istrate

  • 2015 Determinants of Demand and Supply of Accounting and Audit Services in SMEs: Evidence from Nigeria
    by Semiu Babatunde Adeyemi & Sunday Obah & Ini Etete Udofia

  • 2015 Corporate Governance, Audit Committee and the Internet Reporting Of Strategic Information by UAE Non-Financial Listed Firms
    by Mostafa Kamal Hassan

  • 2015 Determinants of The Level of Information Disclosure in Financial Statements Prepared in Accordance With IFRS
    by Anna Bialek-Jaworska & Anna Matusiewicz

  • 2015 What Kind of Accounting Standards Should the IASB Write?
    by Mary Tokar

  • 2015 Some Issues Related To Cash Flow Statement in Accounting Education: The Case of Turkey
    by Can Ozturk

  • 2015 An Empirical Analysis of Metadiscourse in the Abstracts of Romanian Accounting Research Articles
    by Mihaela Mocanu

  • 2015 Difficulties in the Accounting Research–Practice–Teaching Relationship: Evidence from Romania
    by Corina Grosu & Alina Carmen Almasan & Cristina Circa

  • 2015 Introduction to the Special Issue on Accounting Academia in Central and Eastern Europe
    by Catalin Nicolae Albu & Nadia Albu

  • 2015 Editorial. Accounting Academia in Central and Eastern Europe
    by Catalin Nicolae Albu & Nadia Albu & Belverd Needles, Jr.

  • 2015 Green Business: A Brief Financial Profile of the Romanian Eco-Industry
    by Cristina Circa & Alina Almasan

  • 2015 Corporate Governance Disclosure Practices and Their Determinant Factors in European Emerging Countries
    by Ruxandra-Adriana Mateescu

  • 2015 The Value of Discretionary Accruals Computed Using both National and International Standards
    by Florin Dobre & Laura Brad & Radu Ciobanu

  • 2015 Implications Of Ifrs Adoption On Earnings Quality, Empirical Case For Romanian Environment
    by Burca Valentin & Mates Dorel

  • 2015 Measuring the efficiency of Serbian insurance companies
    by Snežana Knežević & Milanka Marković & Andrijana Brown

  • 2015 Quality Accounting Principles And Information Implications For The Company’S Management
    by Assoc. Prof. Alina-Teodora Ciuhureanu Ph. D

  • 2015 The Practices Of Management Accounting In Spain
    by Lect. Anca Antoaneta Varzaru Ph. D

  • 2015 Erp Systems And Management Accounting – Evolutions And Challenges
    by Assist. Cristina Circa Ph.D. & Assoc. Prof. Alina Almasan Ph.D. & Lect. Romeo Margea Ph.D. & Lect. Camelia Margea Ph.D.

  • 2015 Value Relevance And The Adoption Of The Ias/ Ifrs Framework – A Literature Review
    by Carmen-Alexandra Baltariu Ph. D Student

  • 2015 The Evolution Of Insolvencies In Central And East Europe
    by Bogdan Sticlosu Ph. D Student & Bogdan Pîrvulescu Ph. D Student

  • 2015 Design and Implementation of a Management Control System
    by Anca Antoaneta VARZARU

  • 2015 Characterizing Organizational Culture Across Dolj County Based On Hofstede’S Model
    by Mihai Varzaru & Anca Antoaneta Varzaru & Dan Varzaru

  • 2015 Target Costing (Tc) System And Its Uncontrollable Factors: A Case Study From Egypt
    by Karim Abbas

  • 2015 Divergence In The Recognition And Measurement Of Income And Expenses
    by Mihaela-Andreea Nastasie & Claudiu Valentin Serban

  • 2015 Internal Control - A Useful Tool For Any Manager
    by Florentina Istrate & Ersilia Catrina & Marin Mirea

  • 2015 The Impact Of Structural Funds In Central And Eastern European Countries
    by Dogaru Dorin-Madalin

  • 2015 Position And Scope Of Accounting Information System Under Commerce Entities
    by Adrian-Cosmin Caraiman

  • 2015 Considerations Of Fixed Assets Accounting Information System
    by Sorin-Sandu VÎNATORU

  • 2015 Strategies For The Tourist Development Of The South-West Oltenia Region In The Context Of European Funds
    by Bogdan Budica & Ilie Budica & Florin Tudor

  • 2015 Opinions Concerningthe Organizationof Standard Costs Accountancy
    by Ion Ionescu

  • 2015 Budgeting Costs In Piece Production: Features And Potential
    by Anca Antoaneta VARZARU & Dan Constantin VARZARU

  • 2015 The Development And Impact Of The Progress Of Accounting Standards On International Co-Operation And European Integration
    by Diana Andreea Traistaru

  • 2015 Accounting Convergences And Divergences In The Context Of Harmonization And The Compliance Of National Regulations With Directive 2013/34/Eu
    by Mates Dorel & Hlaciuc Elena & Ursachi Antonela & Maciuca Geanina

  • 2015 Social Dialogue –Way To Increase The Effectiveness Of Labor Market
    by Mihaela-Andreea Nastasie & Claudiu Valentin Serban

  • 2015 Innovative Perspectives On The Accountingof Romanian Public Institutions Of Academic Education
    by Cristina-Petrina Dragusin & Maria Criveanu

  • 2015 Employees Stimulation Policies From Accounting And Fiscal Perspective
    by Cristian Dragan & Valeriu Brabete & Carmen Maria Dindiri

  • 2015 Impact Of The Transition To Ifrs For The Romanian Listed Companies In Financial Distress
    by Costel ISTRATE & Ioan Bogdan ROBU & Mihai CARP

  • 2015 Improving Graduates' Employability In It Field. The Case Of Accounting And Information Systems Study Program
    by Luminita HURBEAN & Vasile Daniel PAVALOAIA & Doina FOTACHE

  • 2015 Impact Of The Ifrs Adoption On Financial Assets And Liabilities. Empirical Evidence From Bucharest Stock Exchange
    by Maria Carmen HUIAN

  • 2015 Approach Regarding a Framework for Risk Reporting in Order to Enhance the Related Good Practices
    by Mirela Nichita & Carmen Turlea

  • 2015 Innovative information technologies and their impact on the performance of the entities which activate in the retail industry
    by Valentin-Florentin Dumitru & Gabriel Jinga & Florin Mihai & Aurelia Stefanescu

  • 2015-12-30 Cambios en la gestión contable: influencia de las nuevas tecnologías
    by Falcón Pérez, Esther & Fuentes Perdomo, Juana & Serrano Moracho, Francisco

  • 2015(XXV) The impact of the economic and financial crisis on the public health food and tourism units in Romania
    by Margareta PENEOASU & Bica ZORLESCU & Cristina ANDREI

  • 2015(XXV) Costs calculated by the ABC system for underlying managerial decisions
    by Bica ZORLESCU & Margareta PENEOASU & Bogdan NEGOESCU

  • 2014 Return on political investment in the American Jobs Creation Act of 2004
    by Hui Chen & Katherine Gunny & Karthik Ramanna

  • 2014 Légitimité de l’audit conjoint : Une analyse structurationniste et néo-institutionnaliste des cas français et danois
    by Mhirsi, Nadia

  • 2014 La construction de l'identité professionnelle des contrôleurs de gestion : Les trajectoires professionnelles et leur influence sur la financiarisation des organisations : le cas de Saint-Gobain
    by Legalais, Laetitia

  • 2014 Etude de la pertinence des normes IFRS au regard de l’analyse crédit bancaire des entreprises
    by Boukari, Mariam

  • 2014 The computational and timing challenge of quarterly nonlife (re)insurance liability evaluation under IFRS 4 phase 2
    by Dal Moro, Eric & Faulkner, Jayne

  • 2014 Timeliness of Financial Reporting in Turkey
    by Mert ERER & Çağla ERSEN CÖMERT

  • 2014 Tax planning of R&D intensive multinationals
    by Heckemeyer, Jost H. & Richter, Katharina & Spengel, Christoph

  • 2014 Evidence on book-tax differences and disclosure quality based on the notes to the financial statements
    by Evers, Maria Theresia & Finke, Katharina & Matenaer, Sebastian & Meier, Ina & Zinn, Benedikt

  • 2014 Harmonisierung der Gewinnermittlung in der EU: Analyse der Übergangsregelungen bei Einführung einer Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage / Gemeinsamen Unternehmensteuer-Bemessungsgrundlage (GKB / GUB)
    by Scheffler, Wolfram & Köstler, Melanie

  • 2014 Harmonisierung der Gewinnermittlung in der EU: Die Gewinnermittlungsregeln der Gemeinsamen Körperschaftsteuer-Bemessungsgrundlage (GKB) / Gemeinsamen Unternehmensteuer-Bemessungsgrundlage (GUB) im Vergleich mit der Gewinnermittlung durch einen Betriebsvermögensvergleich nach § 5 Abs. 1 EStG (Steuerbilanz)
    by Scheffler, Wolfram & Köstler, Melanie

  • 2014 Transparency in financial reporting: Is country-by-country reporting suitable to combat international profit shifting?
    by Evers, Maria Theresia & Meier, Ina & Spengel, Christoph

  • 2014 The CCCTB option an experimental study
    by Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas

  • 2014 How Do Fair Value Measurements of Financial Instruments Affect Investments in Banks?
    by Bergheim, Ralf & Ernstberger, Jürgen & Roos, Michael W. M.

  • 2014 A property rights based consolidation approach
    by Casajus, André & Labrenz, Helfried

  • 2014 Capital gains taxes and asset prices: The impact of tax awareness and procrastination
    by Eichfelder, Sebastian & Lau, Mona

  • 2014 The CCCTB option: An experimental study
    by Keser, Claudia & Kimpel, Gerrit & Oestreicher, Andreas

  • 2014 Loan loss provisioning and procyclicality: Evidence from an expected loss model
    by Domikowsky, Christian & Bornemann, Sven & Duellmann, Klaus & Pfingsten, Andreas

  • 2014 Earnings baths by bank CEOs during turnovers
    by Bornemann, Sven & Pfingsten, Andreas & Kick, Thomas & Schertler, Andrea

  • 2014 The three hurdles of tax planning: How business context, aims of tax planning, and tax manager power affect tax
    by Feller, Anna & Schanz, Deborah

  • 2014 Capital gains taxes and asset prices: The impact of tax awareness and procrastination
    by Eichfelder, Sebastian & Lau, Mona

  • 2014 Management incentives under formula apportionment: Tax-induced distortions of effort and compensation in a principal-agent setting
    by Martini, Jan-Thomas & Niemann, Rainer & Simons, Dirk

  • 2014 Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior
    by Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren

  • 2014 Presentation of Other Comprehensive Income: Is there a relationship with the total amount, the sign and the volatility of such accounting items?
    by Marisa Agostini

  • 2014 Accounting Tradition and other drivers of the Fair Value choice: An Opportunistic Management perspective
    by Marco Fasan & Carlo Marcon

  • 2014 The determinants of materiality disclosure in integrated corporate reporting
    by Chiara Mio & Marco Fasan

  • 2014 Corporate Transparency and Bond Liquidity
    by Fecht, Falko & Füss, Roland & Rindler, Philipp B.

  • 2014 Getting Rental Prices Right for Computers
    by Diewert, W. Erwin

  • 2014 Just a Matter of Prospect (Theory)? - The Ecological Rationality of the Traditional Accounting Principles
    by Eduard Braun

  • 2014 Are CEOs incentivized to avoid Corporate Taxes? - Empirical Evidence on Managerial Bonus Contracts
    by Heiner Schmittdiel

  • 2014 What natural capital disclosure for integrated reporting? Designing & modelling an Integrated Financial - Natural Capital Accounting and Reporting Framework
    by Houdet, Joel & Burritt, Roger & N. Farrell, Katharine & Martin-Ortega, Julia & Ramin, Kurt & Spurgeon, James & Atkins, Jill & Steuerman, David & Jones, Michael & Maleganos, John & Ding, Helen & Ochieng, Cosmas & Naicker, Kiruben & Chikozho, Claudious & Finisdore, John & Sukhdev, Pavan

  • 2014 Reporting the Total Quality Management Costs in Compliance With International Financial Reporting Standards
    by Fahri Kursunel & Yunus Ceran

  • 2014 The Role of Accounting practices both in Abetting and Preventing Money Laudering
    by Muhammet Bezirci & Merve Oz & Halenur Y?lmaz

  • 2014 A regional approach of financial performance- evidence from Romania
    by Laura Brad & Florin Dobre & Radu Ciobanu

  • 2014 The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)
    by Esin Yelgen & Nilüfer Tetik

  • 2014 The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)
    by Nilüfer Tetik & Esin Yelgen

  • 2014 Accountant Professionals? Perception Of International Financial Reporting Standards: U?Ak Case Study
    by Veli Erdinç Ören & Merih Tetik

  • 2014 The Transnational Background Of Modern Accounting In The Service Sector Of The Global Economy
    by Katarzyna ?wietla

  • 2014 Accounting Of Environmental Costs: A Comparision Of Ready Mixed Concrete Industry And Cement Industry

  • 2014 Textual sentiment in finance: A survey of methods and models
    by Colm Kearney & Sha Liu

  • 2014 Analisis Pengaruh Penjualan Kredit Terhadap Profitabilitas Perusahaan Pada Pt. Duta Putra Sumatera Medan
    by Munte, Mei Hotma Mariati & Hutapea, Ria Lestari

  • 2014 Déterminants de la qualité du système d'information comptable dans les PME d'une entité décentralisée : Cas de la cité de Mbanza-Ngungu de 2013-2014
    by Mbumba, Richard P. & Mbaka, Ruffin B.

  • 2014 Task Performance Fraud Risk Assessment on Forensic Accountant and Auditor Knowledge and Mindset in Nigerian Public Sector
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

  • 2014 Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

  • 2014 Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

  • 2014 Forensic Accounting Knowledge and Mindset on Task Performance Fraud Risk Assessment
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

  • 2014 Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

  • 2014 An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

  • 2014 Balansert målstyring: En kort oversikt over forskningslitteraturen
    by Madsen, Dag Øivind & Stenheim, Tonny

  • 2014 On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete information in diffusion - type financial system with induced nonlinearities
    by Ledenyov, Dimitri O. & Ledenyov, Viktor O.

  • 2014 Correlation Analysis of the quality of medical quality economic and financial management using correlation coefficients based on nonparametric data
    by Iacob, Constanta & Constantin, Camelia

  • 2014 Analysis of the links between statistical variables on financial performance and its level
    by Iacob, Constanta & Taus, Delia

  • 2014 Internationally evolution of managerial accounting
    by Iacob, Constanta & Taus, Delia

  • 2014 On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete information in diffusion - type financial system with induced nonlinearities
    by Ledenyov, Dimitri O. & Ledenyov, Viktor O.

  • 2014 On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete information in diffusion - type financial system with induced nonlinearities
    by Ledenyov, Dimitri O. & Ledenyov, Viktor O.

  • 2014 Are banks’ below-par own debt repurchases a cause for prudential concern?
    by Lubberink, Martien

  • 2014 Predicting Stock Market Returns Based on the Content of Annual Report Narrative: A New Anomaly
    by Wisniewski, Tomasz Piotr & Yekini, Liafisu Sina

  • 2014 Organizacijski aspekti računovodstvenih informacijskih sustava i njihova važnost
    by Tomić, Bojan & Strancarić, Sandra

  • 2014 Performance optimization – "sometimes" – result creativity
    by Iacob, Constanta & Gheorghe, Cristina Mihaela

  • 2014 Accounting in Agriculture: Disclosure practices of listed firms
    by Rute Gonçalves & Patrícia Lopes

  • 2014 Disaster Support Giving to March 11 Japan Earthquake Relief: With a Focus on Support Funds for Recovery
    by Takako NAKAJIMA

  • 2014 Comparing Hospital and Health Prices and Volumes Internationally: Results of a Eurostat/OECD Project
    by Francette Koechlin & Paul Konijn & Luca Lorenzoni & Paul Schreyer

  • 2014 The Geography of Financial Misconduct
    by Christopher A. Parsons & Johan Sulaeman & Sheridan Titman

  • 2014 Accounting and Actuarial Smoothing of Retirement Payouts in Participating Life Annuities
    by Raimond Maurer & Olivia S. Mitchell & Ralph Rogalla & Ivonne Siegelin

  • 2014 Effects of corporate governance reform on the quality of internal controls: Evidence from Japan
    by Hiroshi Uemura

  • 2014 IFRS and the need for non-financial information
    by Tristan Boyer & Elena Chane-Alune

  • 2014 Effects of Accounting Conservatism on Corporate Investment Levels, Risk Taking, and Shareholder Value
    by Makoto Nakano & Fumitaka Otsubo & Yusuke Takasu

  • 2014 The Economics of Advance Pricing Agreements
    by Johannes Becker & Ronald B. Davies & Gitte Jakobs

  • 2014 Vertical Integration and Valuation of International Oil Companies
    by Misund, Bard & Osmundsen, Petter & Sikveland, Marius

  • 2014 Opportunistic Disclosure in the Inter-Organizational Relationships
    by Oll, Grete

  • 2014 Auditor Lobbying on Accounting Standards
    by Abigail M. Allen & Karthik Ramanna & Sugata Roychowdhury

  • 2014 The economic consequences of including fair value adjustments to shareholders’ equity in regulatory capital calculations
    by Justin Chircop & Zoltán Novotny-Farkas

  • 2014 Pertinence des mesures non-GAAP pour les marchés boursiers : le cas des firmes du CAC 40
    by Denis Cormier & Samira Demaria

  • 2014 IFRS Standards and Insurance Companies: What Stakes for Long-Term Investment? A French Case Explanatory Analysis
    by Samira Demaria & Sandra Rigot

  • 2014 Financial And Nonfinancial Variables In The Assessment Of Company Credit Solvency
    by Danica Prosiæ

  • 2014 Internal Calculation In Term Business Decision Making
    by Jugoslav Aničić, Miloje Jelić, Jasmina M. Đurović, Srećko Radoičić, Živojin B. Prokopović

  • 2014 International Standards And Financial Reporting Of Corporations In Serbia
    by Borivoje B. Prokolović, Maja Lj. Arsić-Trajković, Mariya Pavlova

  • 2014 Keeping it simple: financial literacy and rules of thumb
    by Drexler, Alejandro & Fischer, Gregory & Schoar, Antoinette

  • 2014 Evaluating Firm-Level Expected-Return Proxies
    by Lee, Charles M. C. & So, Eric C. & Wang, Charles C. Y.

  • 2014 Shell Games: Are Chinese Reverse Merger Firms Inherently Toxic?
    by Lee, Charles M. C. & Li, Kevin K. & Zhang, Ran

  • 2014 Bank Earnings and Regulatory Capital Management Using Available for Sale Securities
    by Barth, Mary E. & Gomez-Biscarri, Javier & Kasznik, Ron & Lopez-Espinosa, German

  • 2014 Were There Fire Sales in the RMBS Market?
    by Merrill, Craig B. & Nadauld, Taylor & Stulz, Rene M. & Sherlund, Shane M.

  • 2014 Exploring the Role of Instruments in the Transformation of Logics: The Case of Socially Responsible Investment
    by Arjaliès , Diane-Laure

  • 2014 Le contrôleur de gestion au service de l’environnement naturel - The controller’s role in environmental management
    by Angèle RENAUD

  • 2014 Does Relationship Lending Require Opaque (and Conservative) Financial Reporting?
    by Bigus, Jochen & Hakenes, Hendrik

  • 2014 Radio Frequency (Un)Identification: Results from a Proof-of-Concept Trial of the use of RFID Technology to Measure Microenterprise Turnover in Sri Lanka
    by De Mel, Suresh & McKenzie, David

  • 2014 Can we Automate Earnings Forecasts and Beat Analysts?
    by Ball, Ryan & Ghysels, Eric & Zhou, Huan

  • 2014 La competitividad de las Pymes manufactureras del Ambato - Ecuador
    by Luis Marcelo Mantilla Falcón & Mery Esperanza Ruiz Guajala & César Medardo Mayorga Abril & Ana Gabriela Vilcacundo Córdova

  • 2014 Impuesto Diferido bajo NIIF: Impacto en empresas intensivas en propiedades, planta y equipos
    by Raúl A. Cardona Montoya & Marisol Gil Henao & Jhon W. Ochoa Flórez

  • 2014 The CCCTB option an experimental study
    by Claudia Keser & Gerrit Kimpel & Andreas Oestreicher

  • 2014 The Economics of Advance Pricing Agreements
    by Johannes Becker & Ronald B. Davies & Gitte Jakobs

  • 2014 Vertical Integration and Valuation of International Oil Companies
    by BÃ¥rd Misund & Petter Osmundsen & Marius Sikveland

  • 2014 Management Incentives under Formula Apportionment - Tax-Induced Distortions of Effort and Compensation in a Principal-Agent Setting -
    by Jan Thomas Martini & Rainer Niemann & Dirk Simons

  • 2014 A Theory of Tax Avoidance - Managerial Incentives for Tax Planning in a Multi-Task Principal-Agent Model
    by Ralf Ewert & Rainer Niemann

  • 2014 Conservatism Correction for the Market-To-Book Ratio and Tobin's q
    by Maureen McNichols & Madhav V. Rajan & Stefan Reichelstein

  • 2014 Levelized Product Cost: Concept and Decision Relevance
    by Stefan Reichelstein & Anna Rohlfing-Bastian

  • 2014 Fishing for Excuses and Performance Evaluation
    by François Larmande & Jean-Pierre Ponssard

  • 2014 The economics of advance pricing agreements
    by Johannes Becker & Ronald B Davies & Gitte Jakobs

  • 2014 The CCCTB option – an experimental study
    by Claudia Keser & Gerrit Kimpel & Andreas Oestreicher

  • 2014 Gender differences in financial reporting decision-making: Evidence from accounting conservatism
    by Francis, Bill & Hasan, Iftekhar & Wu, Qiang & Park, Jong Chool

  • 2014 Banking reform, risk-taking, and earnings quality – Evidence from transition countries
    by Fang, Yiwei & Hasan, Iftekhar & Li, Lingxiang

  • 2014 Benchmarking for Routines and Organizational Knowledge: A Managerial Accounting Approach with Performance Feedback
    by Mircea Epure

  • 2014 L'évaluation comptable des réserves et ressources des entreprises de l'industrie extractive
    by Orellana Fuentes, Claudia Alejandra

  • 2014 La formation de l'accountability en situations conflictuelles
    by Grisard, Claudine

  • 2014 An Integrated Model For Assessing The Activity Of The Enterprise
    by Iliyan Hristov

  • 2014 Measuring and Assessing the Quality and Usefulness of Accounting Information
    by Gergana Tsoncheva

  • 2014 Revenue Recognition in Housing and Resort Construction – Issues and Prospects
    by Ivan Apostolov

  • 2014 Consequences of financial reporting quality on corporate performance. Evidence at the international level
    by Jennifer Martínez-Ferrero

  • 2014 La revelación social en sociedades cooperativas: una visión comparativa de las herramientas mas utilizadas en la actualidad
    by Francisca Castilla Polo & Dolores Gallardo Vázquez

  • 2014 Firms' Financial And Corporate Governance Characteristics Association With Earning Management Practices: A Meta-Analysis Approach
    by Fatima Abdul Hamid & Chaabane Oussama Houssem Eddine & Abdullah Mohamed Ayedh & Abdelghani Echchabi

  • 2014 Impact Of Information Organization On Performance In Tourism
    by Calotă Traian-Ovidiu

  • 2014 Impact of Accounting-Tax Relationship on Managerial Decision
    by Robu Sorin - Adrian

  • 2014 Estimation and valuation in accounting
    by Cicilia IONESCU & Floarea GEORGESCU

  • 2014 Harmonization of accounting in the process of globalization of economic activities
    by Floarea GEORGESCU & Cicilia IONESCU

  • 2014 Management Strategies and Environmental Accounting in Economic Entities. A Contribution to Sustainable Development
    by Cicilia IONESCU

  • 2014 Accounting Choices for Tangible Assets: A Study of Greek Firms
    by Apostolos Ballas & Vaia Panagiotou & Christos Tzovas

  • 2014 Work–Family Conflicts of Practitioners of Accountancy: Practice of Diyarbakir
    by Mustafa ZİNCİRKIRAN & Hidayet TİFTİK

  • 2014 Atrybuty uzytkownikow wewnetrznych i zewnetrznych systemu informacyjnego rachunkowosci – perspektywa asymetrii informacji (The attributes of internal and external users of accounting information system – the perspective of information asymmetry)
    by Jacek Gad

  • 2014 Revaluation and the the internal audit limits that influence the financial-accounting activity
    by Dragos Laurentiu Zaharia & Luminita Dragne & Doina Maria Tilea

  • 2014 The influence of the accruals generating process on earnings persistence
    by Brett Govendir & Peter Wells

  • 2014 Criminal convictions and risk taking
    by Eli Amir & Juha-Pekka Kallunki & Henrik Nilsson

  • 2014 The relevance to firm valuation of research and development expenditure in the Australian health-care industry
    by Lorena Mitrione & George Tanewski & Jacqueline Birt

  • 2014 Conservatism, disclosure and the cost of equity capital
    by Tracy C Artiach & Peter M Clarkson

  • 2014 Disclosure incentives, mandatory standards and firm communication in the IFRS adoption setting
    by Marvin Wee & Ann Tarca & Millicent Chang

  • 2014 The Extent Of Cost Disclosure In Trade Company Annual Reports On The Example Of The It Branch – Pilot Studies
    by Anna Dyhdalewicz

  • 2014 Significance Of The Accounting Paradigm In The Decision-Making Process In Company Management (Based Onias Accounting Practices In Poland And Other Countries)
    by Leszek Michalczyk

  • 2014 The Use of Intermediate Management Balances as a Performance Management Tool in Electricity Companies
    by Mihaela DUMITRU & Marian TAICU & Gheorghe SAVOIU

  • 2014 Importance Of Beliefs, Attitudes And Values In The Frame Of Human Resource Motivation
    by Claudia , MOISE

  • 2014 Critical Analysis Of Ias 2 „Stocks”, Version Of 2005
    by Mircea, Untaru

  • 2014 Bureaucracy And Corruption In Public Sector Accounting
    by IONESCU, Luminiţa & CALOIAN, Florentin

  • 2014 Using Concept Map Technique in Accounting Education: Uludag University Application
    by Ertan, Yasemin & Yücel, Elif & Saraç, Mehlika

  • 2014 Prospects Of Management Accounting And Cost Calculation
    by Marian TAICU

  • 2014 Aspects Of The Stock Valuation And Accounting In Agricultural Units In Romania
    by Mariana BANUTA & Marilena–Ionica RADULICA

  • 2014 Can a New Concept of Control under IFRS Have an Impact on a CCCTB?
    by Libor VAŠEK & Tereza Gluzová

  • 2014 Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA
    by Jana Roe

  • 2014 Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia
    by Miloš Tumpach & Adriana Stanková

  • 2014 The IFRS as Tax Base: Potential Impact on a Small Open Economy
    by David Procházka

  • 2014 Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic
    by Ladislav MEJZLÍK & Leoš Vítek & Jana Roe

  • 2014 Is There a Feedback Mechanism in Accounting?
    by Krzysztof DRACHAL

  • 2014 Interlinked System of Business Performance Management Indicators
    by Jana Fibírová & Kateřina Knorová

  • 2014 Materiality and Principal - Agent Theory
    by Michal Bobek

  • 2014 Czech Point of View of IFRS Adoption into German GAAP - Impact on SME’s Financial Statement Informative Value
    by David Trytko

  • 2014 IFRS Due Process as an Inspiration for Legislative Process of Developing the Czech Accounting Legislation
    by Mariana Valášková

  • 2014 Portfolio Hedging and Earnings Management
    by Jan Novotný

  • 2014 Transition from proportionate consolidation method to the equity method according to IFRS
    by Marie Zelenková

  • 2014 Financial Statements in the Czech Republic - Broken Going Concern Assumption
    by Jiřina Bokšová & Monika Randáková

  • 2014 Appraisement at Transformation of Commercial Corporations after Czech Law up Recodification
    by Hana Vomáčková

  • 2014 Elements of Financial Statement of Public Sector Entities Definition
    by Vladimír Zelenka

  • 2014 Approaches to Revenue Definition and Recognition and Their Implications for Profit and Loss Measurement
    by Jaroslav Wagner & Petr Petera

  • 2014 The Failure of Decision Usefulness Approach on an Example of the New Standard for Revenue Recognition
    by David Procházka

  • 2014 The Audit of Public Interest Entities in the Spotlight European Union
    by Václav Černý & Jaroslava Roubíčková

  • 2014 Valuation of Assets upon Bankruptcy in the Czech Republic
    by Monika Randáková

  • 2014 Does New European Directive Change Czech Accounting?
    by Libuše Müllerová

  • 2014 Mergers in Slovak - Tax and Accounting Treatment
    by Jana Skálová

  • 2014 The Principal-Agent Theory and its Influence on the Quality of Assurance Services
    by Michal Bobek

  • 2014 Changes of Control and Joint-control Approaches
    by Marie Zelenková

  • 2014 Concept business (enterprise) or plant
    by Hana Vomáčková

  • 2014 “Negative” Amount of the Investment Accounted for by Equity Method
    by Vladimír Zelenka

  • 2014 The IFRS Adoption and Its Impact on Financial and Management Accounting
    by David Procházka

  • 2014 Influence of IFRS on Earnings Manipulation: Evidence from the European Union
    by Tereza Miková

  • 2014 Risk Management Companies and Hedge Accounting
    by Sabin Armăşelu

  • 2014 Accounting Policies Manual Between Compulsoriness and Necessity. Study Within Entities in Centre Region
    by Alina-Teodora Ciuhureanu

  • 2014 Conceptual Approaches and Role of Diagnostic Analysis in Entity's Valuation
    by Mirela Monea & Claudia Isac

  • 2014 Could the resizing of management accounting improve the financial performance of national societies?
    by Veronica Catargiu & Bogdan Răvaş

  • 2014 Influence of client relations on the value of company intellectual capital
    by Nicoleta Radneantu & Cristian Banacu

  • 2014 Synergic effect of the action of operational and financial risk
    by Melania Elena Miculeac & Persida Cechin-Crista & Gabriel Ionel Dobrin

  • 2014 Measurement Indicators of the Value Creation within a company from the Romanian Seaside Hotel Industry
    by Trandafir Raluca-Andreea & Mirea Marioara

  • 2014 Using the “Efficient Frontier” in Analyzing the Activity of a Sample of Hotels from the Romanian Seaside
    by Trandafir Raluca-Andreea

  • 2014 The Convergence of Accounting Standards: a Continuous Concern
    by Trãistaru Diana Andreea

  • 2014 The Evolution of the Fair Value Accounting – A Response to the Global Financial Crisis
    by Stoica Anamaria & Buculescu (Costicã) Maria Mãdãlina

  • 2014 Aspects Regarding the Accounting Information
    by Sãli?teanu (?tefan), Simona - Florina

  • 2014 Linguistic Issues Regarding the Financial Reporting in Romania
    by Nichita Elena Mirela

  • 2014 The Financial Crisis and its Implications on the Balance Indicators in the Banking System. Case Study
    by Asalos Nicoleta

  • 2014 Evaluation and Determining Risks in an Entity through Methods Adapted to Economic Vulnerability
    by Sintea (Anghel) Lucica

  • 2014 Innovation and Market Value of Firms – A Challenge of a Changing Romanian SMEs
    by Oncioiu Ionica

  • 2014 Profitability - Vector Sustainable Development, Progress and Viable Accounting Normalization Requirements - Going Statutory Audit and Regulations
    by Tudose Geanina Gabriela & Petroianu Grazia-Oana & Dãucianu (Avram) Mihaela

  • 2014 The Role of International Accounting Systems in Economic Development
    by Þogoe Greti Daniela & Avram Costin Daniel & Jorj Mircea

  • 2014 Using the Methods of Data Analysis Scoring for Estimating the Risk of Bankruptcy of Firms
    by ªuºu ªtefãniþã

  • 2014 Funding Romanian Medical Services
    by Pu?an Alina & Ivan Oana Raluca

  • 2014 Balance Scorecard in Hospital Units
    by Pu?an Alina & Ivan Oana Raluca

  • 2014 Use of Internal Control by the Management for the Evaluation of Information Contained in Annual Financial Statements
    by Pãtruþescu Monica & ªerban Claudiu

  • 2014 Accounting Outsourcing
    by Pãtraºcu Daniela Raluca Violeta

  • 2014 The Accounting for Intangible Assets and Impact of Assets Impairment
    by Nicolae Traian Cristin

  • 2014 A Standarised Accounting Model Of Intellectual Capital To Firms
    by Nevado Pena Domingo & López Ruiz Víctor-Raúl

  • 2014 The Transition to European Standards Harmonized by Accounting for the Public Sector – Necessity and Perspectives
    by Manea Marinela – Daniela

  • 2014 Methodological Study on the Calculation of Pilot Indicators and their Role for the Management of an Energy Producing Entity
    by Isac Leti?ia Maria

  • 2014 Tangible Assets Audit in Construction Entities
    by Grigore Marian

  • 2014 Comparative Analysis Regarding Fixed Assets: IAS/IFRS – Romanian Regulations
    by Georgescu Cristina Elena

  • 2014 Approaches Related to Tangible Assets Depreciation
    by Dima Florin-Constantin & Ducu Corina-Maria

  • 2014 Management Control and Social Balance, Instruments of Company’s Performance
    by Vãrzaru Anca Antoaneta & Vãrzaru Mihai

  • 2014 Econometric Model to Quantify the Performance of Romanian Banking System
    by Tofãnicã Ramona-Ionela & Sãveanu Cristina

  • 2014 The Stock Audit Of The Entities Of The Construction Field

  • 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

  • 2014 The Sampling Process In The Financial Audit .Technical Practice Approach

  • 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

  • 2014 Financial Communication And Intellectual Capital Reporting Practices

  • 2014 Accounting Manipulation: An Empirical Study Regarding Managers’ Behavior
    by Balaciu Diana Elisabeta & Cernusca Lucian & Mester Ioana Teodora & Bogdan Victoria

  • 2014 Transparency In Italian Non Profit Organizations
    by Patrizia Gazzola & Massimo Ratti

  • 2014 Standardization in the Accounting of Public Sector Enterprises
    by Daniela Feschian & Veselka Pavlova

  • 2014 Perspective of Foreign Accounting Tax Compliance Act as a Future Substitute of Foreign Bank Account Report
    by Snejana Basheva & Rossen Petkov

  • 2014 International Transfer Pricing
    by Sansing, Richard

  • 2014 Corporate Governance, Board Oversight, and CEO Turnover
    by Laux, Volker

  • 2014 The Role of Management Controls in Transforming Firm Boundaries and Sustaining Hybrid Organizational Forms
    by Anderson, Shannon W. & Dekker, Henri C.

  • 2014 Fair Value Measurement in Financial Reporting
    by Hodder, Leslie & Hopkins, Patrick & Schipper, Katherine

  • 2014 Risk disclosure and cost of equity: The Spanish case
    by Cabedo Semper David & Tirado Beltrán José Miguel

  • 2014 Asociación entre las características empresariales y la divulgación sobre Capital Intelectual: un estudio de las empresas del Ibex 35/Association between Business Characteristics and Intellectual Capital Disclosure: A Study of Companies in the Ibex 35

  • 2014 Property Accounting in Commercial Property Management
    by Edyta Izabela Gluszek & Ma³gorzata Ziêba

  • 2014 The Impact of XBRL Adoption on the Information Environment: Evidence from Japan
    by Zhenyang Bai & Manabu Sakaue & Fumiko Takeda

  • 2014 Keeping Self-Interest under Control: Effects of Procedural Fairness and Project Success Rate in a Cost-Reduction Context
    by Ertambang Nahartyo & Intiyas Utami

  • 2014 Intra-Community Trade
    by Viorica Ionascu & Gheorghe Lepadatu

  • 2014 ICT and Socio-Economic Empowerment of Rural Women: Case of Mobile Phone in India
    by Balwant Singh Mehta & Nidhi Mehta

  • 2014 Transport and Environment
    by Viorica Puscaciu & Mirela Mihalache & Rose-Marie Puscaciu

  • 2014 The Generalization of the Application of International Accounting Standards in the Contemporary Business Environment
    by Viorica Ionascu & Gheorghe Lepadatu & Dragos Barladeanu & Ionut Mersoiu

  • 2014 Internal Audit Impact on Optimization of Financial-Accounting Management Decision in Public Entities
    by Victor Munteanu & Lavinia Copcinschi & Anda Laceanu & Carmen Luschi

  • 2014 The Future of the Correlation between Taxation and Accounting in the Era of Globalization
    by Gheorghe Lepadatu & Viorica Ionascu & Ionut Mersoiu & Dragos Barladeanu

  • 2014 Monitoring quality in the management of food enterprises
    by Valentina Zaharia & Ivona Stoica & Argentina Velea

  • 2014 An Analysis of the Capital Structure for Companies Listed on the Bucharest Stock Exchange
    by Raluca Georgiana Moscu & Ligia Prodan & Carmen Judith Grigorescu

  • 2014 Economy and Literature: the Case of Tudor Arghezi
    by Mirel Anghel

  • 2014 The Modern Practice of Internal Auditing in the Context of Globalization
    by Dragos Laurentiu Zaharia & Luminita Dragne & Doina Maria Tilea

  • 2014 The „Bosnian Spring”: Geo:Economical and Geopolitical Aspects
    by Adrian Lucian Kanovici

  • 2014 Rising Problems Concerning the Accounting of Incomes
    by Luminita Georgeta Jalba

  • 2014 Financial Reporting from the Reference Theories’ Perspective
    by Victor Munteanu & Lavinia Copcinschi & Anda Laceanu & Carmen Luschi

  • 2014 Rising Problems Concerning Properties. Assets in the Current Context
    by Luminita Georgeta Jalba

  • 2014 Intellectual Capital: A Critical Approach On Definitions And Categorization
    by Diana GIOACASI

  • 2014 The Level Of Knowledge In The Value Relevance Literature
    by Mihaela Alina ROBU

  • 2014 Derivative Use By Romanian Banks After The Eu Adhesion: A Financial Reporting Perspective
    by Maria Carmen Huian & Ciprian Apostol

  • 2014 Reflexión sobre la fundamentación teórica de la contabilidad como ciencia
    by Edgar A. Martínez Meza & Yraima C. Arteaga Urdaneta

  • 2014 The State of Knowing in the Field of Enterprise Treasury- Notional Cash, Content, Scope
    by Floarea GEORGESCU

  • 2014 The Neutrality Of The Forward-Looking Information,La Neutralidad De La Informacion Previsional
    by Oscar Suarez Fernandez

  • 2014 Toolkit For Analysis And Validation Of Business Ideas Herramientas Para El Anaisis Y Validacion De Ideas De Negocio
    by Evaristo Colomina Climent & Leonardo Yanez Munoz

  • 2014 Ifrs For Sme’S: Fashion Movement Or Route To Convergence Niif Para Pymes: Movimiento Fortuito O Ruta A La Convergencia?
    by Aida Lozada Rivera & Carmen Rios Figueroa

  • 2014 Constructing A Cash Budget And Projecting Financial Statements: An Exercise Of Short-Term Financial Planning For Entrepreneurs
    by Hsin-hui I.H. Whited

  • 2014 Analyst Reactions to Expectations Management in the Post-Regulation Fair Disclosure Period
    by Sherry Fang Li & Fang Sun & Fengyun Wu

  • 2014 The Hidden Message in AFS Securitites of US Banks
    by Richard Zhe Wang & Menghistu Sallehu

  • 2014 Can Technical Analysis Signals Detect Price Reactions Around Earnings Announcement?: Evidence from Indonesia
    by Dedhy Sulistiawan & Jogiyanto Hartono

  • 2014 Types Of Restatement Decisions And Ex-Ante Red Flags Of Internal Control Quality
    by Ya-Fang Wang & Yu-Ting Huang

  • 2014 Determinants of Accounting Students Performance
    by Tareq A. Almunais & Mishari M. Alfraih & Faisal M. Alharbi

  • 2014 Integrating Writing Assignments Into An Historically Non-Writing Intensive Course
    by William E. Bealing, Jr

  • 2014 The 2012 Review Of Ifrs For Smes: Possible Responses From The Fiji Institute Of Accountants
    by Ezaaz Hasan & Sheetal Mala & Glen Finau & Prena Rani

  • 2014 Internet Financial Disclosure: Evidence From Saudi Arabia And Oman
    by Mohamed A. K. Basuony & Ehab K. A. Mohamed

  • 2014 The Impact Of Culture And Economic Factors On The Implementation Of Ifrs
    by Rogelio J. Cardona & Karen C. Castro-González & Carmen B. Ríos-Figueroa

  • 2014 Detection And Prediction Of Managerial Fraud In The Financial Statements Of Tunisian Banks
    by Salem Lotfi Boumediene

  • 2014 Accounting And Auditing Practices In Nongovernmental Organizations: Evidence From Fiji
    by Arvind Patel & Pranil Prasad

  • 2014 The Role Of Derivatives In The Financial Crisis And Their Impact On Security Prices
    by Ronald A. Stunda

  • 2014 When Do Companies Fund Their Defined Benefit Pension Plans?
    by Denise A. Jones

  • 2014 Information Systems And Accounting Practices In Ghanaian Public Institutions
    by Edward Yeboah & Kwame Owusu Kwateng & Clement Oppong

  • 2014 Determinants Of The Bias And Inaccuracy Of Management Earnings Forecasts
    by Andrew A. Anabila & EunYoung Whang

  • 2014 Accounting in the Agricultural Service Cooperatives
    by Mykhaylo Shynkarenko

  • 2014 Income Tax Accounting: Problems and Solutions
    by Antonina Chyrva

  • 2014 Improvement of Methods for Detection of Signs of Errors and Omissions in the Financial Statements Based on Analytical Procedures
    by Kostyantyn Bezverkhiy

  • 2014 Development of Enterprise Accounting Policy on Accounting of Receivables within Payment System with Buyers
    by Nina Tsehelnyk

  • 2014 Accounting of Biological Assets and Agricultural Production According to New National Accounting Standards
    by Lyudmyla Todorova

  • 2014 Economic and Legal Nature of Forensic Accounting Expertise in the Market Economy
    by Nataliya Stelmah

  • 2014 Transformation of Inventory Accounting in Terms of Harmonization of Public Sector Accounting Systems with International Standards
    by Vasyl Pihosh

  • 2014 Methodological Development for Purposes of Management Accounting in Agriculture and Other Economic Sectors of Ukraine: Comparison and Criticism
    by Oleksandr Panadiy

  • 2014 Problems of Accounting Interpretation of the Results of Financial Activity
    by Svitlana Levytska & Ilona Panchuk

  • 2014 Practical Conceptualization of Information and Analytical Support for Restoration Management of Livestock Sector Biological Capital
    by Tetyana Kineva

  • 2014 Features of Intangible Assets Inventory Technique and the Recognition of Its Results
    by Nataliya Kantsedal

  • 2014 Current Conditions and Development of Cost Accounting for Repairs and Improvement of Fixed Assets
    by Borys Zanko

  • 2014 Development of Accounting Policies of Agricultural Enterprises
    by Maryna Dubinina & Oksana Boyeva

  • 2014 Strategic Controlling as Methodological Tool for Strategic Management of Expenses
    by Valentyna Khodzytska

  • 2014 Methodological Bases of Creating the Enterprise's Integrated Reporting
    by Kostyantyn Bezverkhiy

  • 2014 Place and Role of Accounting in Management of Budgetary Institutions
    by Danyyil Firer

  • 2014 Organization of Accounting of the Costs for Processing of Agricultural Products
    by Viktoriya Rozhelyuk

  • 2014 Peculiarities of Preparation of Non-financial Corporative Reporting
    by Nataliya Orlova

  • 2014 Source of Income of Condominiums and Diversification Thereof: Accounting and Classification Profile
    by Tetyana Monastyrska

  • 2014 Nature of Work in Progress as an Accounting Category
    by Dmytro Kushnirenko

  • 2014 Role of Accounting Reporting as an Information Source in Attracting Investments
    by Svitlana Kucherkova

  • 2014 Evolution of the Institute of Accounting
    by Oleh Kantsurov

  • 2014 Accounting Support of Biological Capital Use
    by Tetyana Kaminska

  • 2014 Creating Accounting Numbers Using Designed Choices: A Case Study of Indian Hotel Industry
    by Sandeep Goel

  • 2014 Concept of Accounting of Tour Operator Business on the Basis of Logistics-Information Approach
    by Oleh Vysochan

  • 2014 Change of Management Paradigm as a Factor in Development of Accounting: Strategic Aspects
    by Ruslan Bruhanskyy

  • 2014 Specifics of Accounting under National and International Standards: Comparative Aspect
    by Kostyantyn Bezverkhiy

  • 2014 Asset Accounting According to National and International Standards
    by Karina Utenkova

  • 2014 Floating Biological Assets and Agricultural Produce Accounting
    by Leonid Suk & Petro Suk

  • 2014 Concept of Construction a Modern Accounting System of the Agricultural Enterprise in the Conditions of Internet Technologies
    by Mykola Pavlyukovets

  • 2014 Regulatory Convergence of Accounting Profession in the European Union
    by Volodymyr Metelytsia

  • 2014 Accounting for Agricultural Land Use: Present-Day State and Potential Possibilities of Its Improvement
    by Serhiy Ostapchuk

  • 2014 Issues of Adequacy of Accounting Method Principles and Elements to Information Society Development Terms
    by Nataliya Kulikova

  • 2014 Improvement of Incomes, Outcomes and Financial Results Accounting in On-Line Commerce Enterprises
    by Maksym Koryahin & Iryna Plotnichenko

  • 2014 Institutional Analysis of Accounting Development Trends
    by Oleh Kantsurov

  • 2014 Some Aspects of Developing Company Accounting Policy in Relation to Production Costs
    by Oresta Bodnar

  • 2014 Enhancing Financial Security in Agricultural Business: Financial and Property Aspects
    by Yuliya Bezdushna

  • 2014 Current Status and Enhancing Revaluation Capital Accounting
    by Ihor Tsyutsyak

  • 2014 Comparative Analysis of Accounting Methods for Reporting of Restaurant Business Production and Sales Activity
    by Andriy Tsyutsyak

  • 2014 Strategic Management Accounting Within Business Entities Integrated Management System
    by Valentyna Khodzytska & Larysa Ivchenko

  • 2014 Scientific & Technical Production Cost Accounting and Calculation
    by Nadiya Stolyarchuk

  • 2014 Applied Aspects of Material Costs Accounting and Their Impact on Volatile Oil Produce Cost
    by Olena Sorokina

  • 2014 Economic Frameworks of Land Resources as Accounting Object
    by Anna Pantyukhova

  • 2014 Accounting Specifics of Foreign Currency Settlements with Persons Accountable
    by Oksana Mykhasyk

  • 2014 Financial Risk Management Accounting
    by Tetyana Kaminska & Olena Kolesnikova

  • 2014 Disclosure of Intellectual Capital Components in Business Reporting in Ukraine
    by Iryna Zhurakovska

  • 2014 Patents Assessed through Sectoral Operational Programs
    by Paula Angela Vidrascu

  • 2014 Fraud Risk in Audit Activities According to IAS 8
    by Raluca – Ionela Radu & Ciprian Tudurachi

  • 2014 Lean Accounting - An Ingenious Solution for Cost Optimization
    by Dimi Ofileanu & Dan Ioan Topor

  • 2014 The Relationship between Ownership Structure and Risk Management: Evidence from Iran
    by Sheyda Lotfi & Ataollah Mohammadi

  • 2014 The Impact of Information Risk on the Systematic Risk
    by Mahmoud Moeinadin & Forough Heirany & Ehsan Khoshnood

  • 2014 The Role of the Audit Committee in Corporate Governance and the Influence of the Exchange Rates
    by Melinda Timea Fulop

  • 2014 Analyze of IASB Futures Priorities Based on Responses at 2011 Agenda Consultation and IASB Actions
    by Melinda Timea Fulop

  • 2014 Quarterly Earnings Management Around The World: Loss Avoidance Or Earnings Decrease Avoidance?

  • 2014 Large-scale events and sustainability: the case of the universal exposition Expo Milan 2015
    by Fabio Iraldo & Michela Melis & Gaia Pretner

  • 2014 Property Assets Fair Value Accounting Under Uncertainty
    by Anastasios Tsamis & Konstantinos Liapis

  • 2014 Internet Financial Reporting Quality and Corporate Characteristics: The Case of Construction Companies Listed in Greek and Cypriot Stock Exchange
    by Michail Bekiaris & Chrysoula Psimada & Tasos Sergios

  • 2014 Financial Analysis of the Greek Private Health Sector over the Last Decade (2002-2012)
    by George Loukopoulos & Theodoros Roupas

  • 2014 A Capital Structure Financial Analysis and Unmeasured Effect of each Countries Regime: the Real Estate Companies (REITS)
    by Antonios Rovolis & Konstantinos Liapis & Stella Spilioti

  • 2014 Fair Value and Cost Accounting, Depreciation Methods, Recognition and Measurement for Fixed Assets
    by Anastasios Tsamis & Konstantinos Liapis

  • 2014 Pacioli’s Innovation in Accounting: Business or Academic Affairs
    by P. Kalantonis & S. Goumas & K. Hassapis & C. Cantzos

  • 2014 Management Accounting Systems, Top Management Team’s Risk Characteristics and Their Effect on Strategic Change
    by Nikolaos Theriou & Vassilis Aggelidis

  • 2014 Rafael Donoso Anes y su contribución a la Historia de la Contabilidad española
    by Hernández Borreguero, Julián & Hernández Esteve, Esteban

  • 2014 Los arrendamientos operativos: impacto de su reconocimiento en los estados financieros y en la política de financiación de las compañías españolas y del Reino Unido
    by Barral Rivada, Antonio & Cordobés Madueño, Magdalena & Ramírez Sobrino, Jesús N.

  • 2014 Contabilidad del impuesto sobre beneficios y resultado global: relevancia valorativa en el mercado financiero español
    by Zamora Ramírez, Constancio & Moreno Rojas, José & Rueda Torres, Juan Antonio

  • 2014 La influencia de factores relativos a la estrategia organizativa y al entorno en la adopción del Cuadro de Mando Integral en empresas portuguesas
    by Rodrigues Quesado, Patrícia & Aibar Guzmán, Beatriz & Lima Rodrigues, Lúcia

  • 2014 Instituciones e intereses en conflicto ante la regulación contable internacional: el caso del sector financiero español
    by Giner Inchausti, Begoña

  • 2014 Corporate reporting on risks: Evidence from Spanish companies
    by Rodríguez Domínguez, Luis & Noguera Gámez, Ligia Carolina

  • 2014 Main determinants of efficiency and implications on banking concentration in the European Union
    by Bautista Mesa, Rafael & Molina Sánchez, Horacio & Ramírez Sobrino, Jesús Nicolás

  • 2014 Estimation of future levels and changes in profitability: The effect of the relative position of the firm in its industry and the operating-financing disaggregation
    by Amor-Tapia, Borja & Tascón Fernández, María T.

  • 2014 Compensación fiscal de pérdidas: Determinantes de su activación, impacto en las cuentas anuales y aprovechamiento de los créditos
    by Monterrey Mayoral, Juan & Sánchez Segura, Amparo

  • 2014 Opaque financial reports and R2: Revisited
    by Datta, Sudip & Iskandar-Datta, Mai & Singh, Vivek

  • 2014 Professionalizing the role of Shari'ah auditors: How Malaysia can generate economic benefits
    by Najeeb, Syed Faiq & Ibrahim, Shahul Hameed Mohamed

  • 2014 Teaching KAIZEN to small business owners: An experiment in a metalworking cluster in Nairobi
    by Mano, Yukichi & Akoten, John & Yoshino, Yutaka & Sonobe, Tetsushi

  • 2014 News-driven return reversals: Liquidity provision ahead of earnings announcements
    by So, Eric C. & Wang, Sean

  • 2014 Board composition and CEO power
    by Baldenius, Tim & Melumad, Nahum & Meng, Xiaojing

  • 2014 Accountability of independent directors: Evidence from firms subject to securities litigation
    by Brochet, Francois & Srinivasan, Suraj

  • 2014 Do customers respond to the disclosure of internal control weakness?
    by Su, Lixin (Nancy) & Zhao, Xuezhou (Rachel) & Zhou, Gaoguang (Stephen)

  • 2014 Real earnings management and the cost of new corporate bonds
    by Ge, Wenxia & Kim, Jeong-Bon

  • 2014 The q-theory explanation for the external financing effect: New evidence
    by Huang, Yuan & Lam, F.Y. Eric C. & Wei, K.C. John

  • 2014 The influence of buy-side analysts on mutual fund trading
    by Frey, Stefan & Herbst, Patrick

  • 2014 Managerial optimism and earnings smoothing
    by Bouwman, Christa H.S.

  • 2014 Are hazard models superior to traditional bankruptcy prediction approaches? A comprehensive test
    by Bauer, Julian & Agarwal, Vineet

  • 2014 Corporate bond returns and the financial crisis
    by Aboody, David & Hughes, John S. & Bugra Ozel, N.

  • 2014 Effects of international institutional factors on earnings quality of banks
    by Kanagaretnam, Kiridaran & Lim, Chee Yeow & Lobo, Gerald J.

  • 2014 Financial accounting in the banking industry: A review of the empirical literature
    by Beatty, Anne & Liao, Scott

  • 2014 Industry concentration and corporate disclosure policy
    by Ali, Ashiq & Klasa, Sandy & Yeung, Eric

  • 2014 Audit committee financial expertise and earnings management: The role of status
    by Badolato, Patrick G. & Donelson, Dain C. & Ege, Matthew

  • 2014 Cash flow asymmetry: Causes and implications for conditional conservatism research
    by Collins, Daniel W. & Hribar, Paul & Tian, Xiaoli (Shaolee)

  • 2014 Differences in the information environment prior to seasoned equity offerings under relaxed disclosure regulation
    by Clinton, Sarah B. & White, Joshua T. & Woidtke, Tracie

  • 2014 The Sarbanes–Oxley act and cross-listed foreign private issuers
    by Li, Xi

  • 2014 Implications of power: When the CEO can pressure the CFO to bias reports
    by Friedman, Henry L.

  • 2014 Macro to micro: Country exposures, firm fundamentals and stock returns
    by Li, Ningzhong & Richardson, Scott & Tuna, İrem

  • 2014 Political connections and SEC enforcement
    by Correia, Maria M.

  • 2014 Accounting conservatism and managerial risk-taking: Corporate acquisitions
    by Kravet, Todd D.

  • 2014 Why have measures of earnings quality changed over time?
    by Srivastava, Anup

  • 2014 Investors׳ reaction to the use of poison pills as a tax loss preservation tool
    by Sikes, Stephanie A. & Tian, Xiaoli (Shaolee) & Wilson, Ryan

  • 2014 Accounting earnings and gross domestic product
    by Konchitchki, Yaniv & Patatoukas, Panos N.

  • 2014 Integrity of financial information as a determinant of the outcome of a bankruptcy procedure
    by Camacho-Miñano, María-del-Mar & Campa, Domenico

  • 2014 The accrual anomaly in the U.K. stock market: Implications of growth and accounting distortions
    by Doukakis, Leonidas C. & Papanastasopoulos, Georgios A.

  • 2014 Sharing the cost of redundant items
    by Hougaard, Jens Leth & Moulin, Hervé

  • 2014 Internal capital market studies in empirical banking: Biases due to usage of assets instead of risk capital?
    by Glaser, Markus & Riepe, Jan

  • 2014 How do banks create money, and why can other firms not do the same? An explanation for the coexistence of lending and deposit-taking
    by Werner, Richard A.

  • 2014 Does external finance pressure affect corporate disclosure of Chinese non-state-owned enterprises?
    by Tan, Youchao & Zhu, Zhenmei & Zeng, Cheng & Gao, Minghua

  • 2014 Corporate governance and the information environment: Evidence from Chinese stock markets
    by Haß, Lars Helge & Vergauwe, Skrålan & Zhang, Qiyu

  • 2014 Is the accrual anomaly robust to firm-level analysis?
    by Strydom, Maria & Skully, Michael & Veeraraghavan, Madhu

  • 2014 Textual sentiment in finance: A survey of methods and models
    by Kearney, Colm & Liu, Sha

  • 2014 Synergy disclosures in mergers and acquisitions
    by Dutordoir, Marie & Roosenboom, Peter & Vasconcelos, Manuel

  • 2014 The effect of IFRS on earnings management in Brazilian non-financial public companies
    by Pelucio-Grecco, Marta Cristina & Geron, Cecília Moraes Santostaso & Grecco, Gerson Begas & Lima, João Paulo Cavalcante

  • 2014 Tax accounting principles and corporate risk-taking
    by Becker, Johannes & Steinhoff, Melanie

  • 2014 Control–ownership wedge, board of directors, and the value of excess cash
    by Belkhir, Mohamed & Boubaker, Sabri & Derouiche, Imen

  • 2014 Stealth compensation: Do CEOs increase their pay by influencing dividend policy?
    by Minnick, Kristina & Rosenthal, Leonard

  • 2014 Stock repurchases as an earnings management mechanism: The impact of financing constraints
    by Farrell, Kathleen & Unlu, Emre & Yu, Jin

  • 2014 Cash-settled convertible bonds and the value relevance of their accounting treatment
    by Lewis, Craig & Verwijmeren, Patrick

  • 2014 Performance outcomes of balanced scorecard application in hospital administration in China
    by LIN, Zhijun & YU, Zengbiao & ZHANG, Liqun

  • 2014 IFRS and the Use of Accounting-Based Performance Measures in Executive Pay
    by Voulgaris, Georgios & Stathopoulos, Konstantinos & Walker, Martin

  • 2014 Financial Crisis And Earnings Management: The European Evidence
    by Filip, Andrei & Raffournier, Bernard

  • 2014 The Development of Accounting Regulation in Iraq and the IFRS Adoption Decision: An Institutional Perspective
    by Hassan, Enas A. & Rankin, Michaela & Lu, Wei

  • 2014 Early Adoption of IFRS as a Strategic Response to Transnational and Local Influences
    by Alon, Anna & Dwyer, Peggy D.

  • 2014 Comparative Value Relevance Studies: Country Differences Versus Specification Effects
    by Veith, Stefan & Werner, Jörg R.

  • 2014 Mandatory Environmental Disclosures by Companies Complying with IASs/IFRSs: The Cases of France, Germany, and the UK
    by Barbu, Elena M. & Dumontier, Pascal & Feleagă, Niculae & Feleagă, Liliana

  • 2014 Cost of Capital for Exempt Foreign Private Issuers: Information Risk Effect or Earnings Quality Effect? It Depends
    by Gotti, Giorgio & Mastrolia, Stacy

  • 2014 The Effect of IFRS Adoption Conditional Upon the Level of Pre-adoption Divergence
    by Cai, Lei & Rahman, Asheq & Courtenay, Stephen

  • 2014 Earnings Management in Business Groups: Tax Incentives or Expropriation Concealment?
    by Beuselinck, Christof & Deloof, Marc

  • 2014 The Real and Accrual-based Earnings Management Behaviors: Evidence from the Split Share Structure Reform in China
    by Kuo, Jing-Ming & Ning, Lutao & Song, Xiaoqi

  • 2014 Information Content of Internal Control Weaknesses: The Evidence from Japan
    by Nishizaki, Riku & Takano, Yudai & Takeda, Fumiko

  • 2014 Accounting for Marketing: Marketing Performance Through Financial Results
    by Levent KOSAN

  • 2014 The Effect of the Internal Audit and Firm Performance: A Proposed Research Framework
    by Ebrahim Mohammed Al-Matari & Abdullah Kaid Al-Swidi

  • 2014 Regional Differences and Financial Ratios: A Comparative Approach on Companies of ISE City Indexes
    by Ali DERAN & Omer ISKENDEROGLU & Incilay ERDURU

  • 2014 Stock Prices and Implied Abnormal Earnings Growth
    by Hafiz Imtiaz AHMAD & Pascal ALPHONSE

  • 2014 Activité d’innovation et gestion des résultats comptables:une étude empirique sur le marché français
    by Constant Djama & Guillaume Dumas & Isabelle Martinez

  • 2014 Divulgación del valor en riesgo (VaR) previo a la crisis en el sector bancario español
    by Pablo Farías

  • 2014 Reflexión sobre la revisoría fiscal desde la sociología fenomenológica de Alfred Schütz
    by Jairo Emiro Cuenú Cabezas

  • 2014 Hacia una información corporativa integrada: evidencias en la industria de productos del cuidado de la salud
    by Alejandro Sáez Martín & Arturo Haro de Rosario & María del Carmen Caba Pérez

  • 2014 Relevancia de la información financiera en el precio de las acciones del mercado mexicano
    by Daniel Cerecedo & Estefanía Carolina Rivera Hernádez & Wulfrano Gómez Gallardo

  • 2014 Aplicación contable del valor presente en el contexto venezolano
    by Heiberg Andrés Castellanos Sánchez

  • 2014 Análisis del desempeño financiero por regiones de Colombia 2009- 2012: un enfoque de evaluación de competitividad territorial
    by Carlos Eduardo Castaño Ríos & José Enrique Arias Pérez

  • 2014 Financial Accounting Quality And Its Defining Characteristics
    by Andra M. ACHIM & Anca O. CHIŞ

  • 2014 Qualitative Studies In Accounting: The Abductive. Research Strategy
    by Claudia URDARI & Adriana TIRON TUDOR

  • 2014 An Approach To Fraud Risk Management
    by Monica PUIU

  • 2014 Improvement Accounting Of Sales Agricultural Products On Farm Enterprises
    by Tashmuratovich Eshmuradov ULUGBEK & Ismatovich Alikulov ABDIMUMIN

  • 2014 Difficulties Related To The Financial Position Reporting Into The Public Sector In Romania
    by Aurelia ŞTEFĂNESCU

  • 2014 Creative Accounting Versus Fraud
    by Laura – Maria POPESCU & Ileana NIȘULESCU

  • 2014 Accounting Regulations For Goodwill In An Emerging Country- The Case Of Romania
    by Raluca Valeria RATIU

  • 2014 Professional Judgement. The Key To A Successful Audit
    by Anca Oana CHIȘ & Andra Maria ACHIM

  • 2014 A Managerial Accounting Approach Of Customer Relationship Management
    by Ildikó Réka CARDOȘ & Ștefan PETE & Vasile-Daniel CARDOȘ

  • 2014 The Change In Management Accounting. An Institutional Perspective For Romania
    by Gabriel JINGA & Mădălina DUMITRU

  • 2014 Enterprise Systems Benefits For Distribution Companies
    by Valentin Florentin DUMITRU

  • 2014 Costs Calculation Of Target Costing Method
    by Sebastian UNGUREANU

  • 2014 Emerging Common Law Decisions In Goodwill Accounting Regulation
    by Radu-Daniel LOGHIN

  • 2014 Survey On Accounting Student Satisfaction. Evidence From A Romanian University
    by Vasile GORGAN & Cătălina GORGAN

  • 2014 Consideration Regarding Current Assets In The Construction Entities
    by Laura Adriana COJOCARU (ALIONESCU)

  • 2014 The Role Of The Pressure Exercised By Accounting Information Users In The Development Of Financial-Accounting Engineering
    by Laura – Maria POPESCU & Ileana NISULESCU

  • 2014 Activity-Based Costing In The Manufacturing Sector: A Managerial Instrument For Decision-Making
    by Ioana D. BUFAN

  • 2014 Romanian Marketing Tourism Services During An Economic Crises
    by Marius BOIŢĂ & Andrei ANGHELINA & Boby COSTI

  • 2014 Investigation Of Corruption Within Multinationals
    by Monica A. PUIU & Carmen N. NISTOR

  • 2014 The Cost Control By Applying The Target Costing Method In The Construction Industry
    by Radu MĂRGINEAN & Anamaria ŢEPEŞ BOBESCU

  • 2014 The Impact Of Auditor`S Opinion On Earnings Management: Evidence From Romania
    by Andra GAJEVSZKY

  • 2014 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

  • 2014 Towards A Competency Framework For Smes - A South African Case Study

  • 2014 The long road of the European Union towards a converged accounting system from the Treaty of Rome to the Single accounting directive
    by Jean-Guy Degos

  • 2014 The Effect of Advertising on Economic Growth in the USA from a New Methodological Perspective
    by Artem A. Eremin

  • 2014 Real Activities Manipulation and Subsequent Accounting Performance ---Yes, the Manipulating Direction Matters
    by Ching-Lung Chen & Pin-Yu Lin & Pei-Yu Weng

  • 2014 The Performance Of Non-Governmental Organizations
    by Nicoleta Ciucescu & Andreea Feraru

  • 2014 The Fixed Means: An Accounting Concept Or A Fiscal One?
    by Rotila Aristita

  • 2014 Aspects Concerning Interim Financial Reporting In Romania: Standards And Regulations
    by Rotila Aristita

  • 2014 The Economic Risk In Trading Companies’ Valuation
    by Mircea Muntean & Iulia Andreea Bucur & Andrei Muntean

  • 2014 Value Of The Net Treasury And Its Implications On The Financial Stability Of The Company
    by Daniela Cristina Solomon & Iulia Andreea Bucur

  • 2014 The Institution Of Accounting Normalisation In Romania – History And Present
    by Aristita Rotila

  • 2014 Conceptual Delimitations Regarding The Sales Forecasting Methods. Case Study For The Seasonal Coefficient Method
    by Simona Elena Dragomirescu & Daniela Cristina Solomon

  • 2014 Particularities Regarding The Reflection Of Foreign Currency Transactions In Financial Statements
    by Ionela-Cristina Breahna-Pravat

  • 2014 Considerations On The Treatment Of Qualitative Characteristics Of Accounting Information At The International Level And In Various National Accounting Systems
    by Ionela-Cristina Breahna-Pravat

  • 2014 Stock Prices and Earnings: A History of Research
    by Patricia M. Dechow & Richard G. Sloan & Jenny Zha

  • 2014 Zawod specjalisty ds. rachunkowosci zarzadczej w perspektywie etycznej/The Profession of Management Accounting in Ethical Perspective
    by Katarzyna Kalinowska & Marcin Kalinowski

  • 2014 Etyka zawodowa w rachunkowosci/Professional Ethics in Accounting
    by Malgorzata Garstka

  • 2014 The Impact of Information Technologies and Computer Usage On The Student Success In Accounting Courses
    by Cevdet Kızıl & Şadi Evren Şeker & Derya Bozan

  • 2014 An Analysis of the Convergence Level of Tangible Assets (PPE) According to Romanian National Accounting Regulation and IFRS for Smes
    by Maria Madalina Buculescu (Costica) & Bogdan Nicolae Velicescu

  • 2014 Bearer Plants: Stakeholders’ View on the Appropriate Measurement Model
    by Maria Ionela Damian & Sorana Mihaela Manoiu & Carmen Giorgiana Bonaci & Jiri Strouhal

  • 2014 Audit Pricing, Start-Up Cost and Opinion Shopping
    by Oladipupo Muhrtala Tijani & Ahmad Bukola Uthman & Zayyad Abdul-Baki & Lukman Adebayo Oke

  • 2014 Using Importance Performance Analysis to Evaluate the Satisfaction of Activity-Based Costing Adopters
    by Karim Charaf & Ahmed Fath-Allah Rahmouni

  • 2014 “Colorful” Approach Regarding Creative Accounting. An Introspective Study Based On the Association Technique
    by Diana Elisabeta Balaciu & Victoria Bogdan & Liliana Feleaga & Adela-Laura Popa

  • 2014 The Value Relevance of Financial Distress Risk in the Case of RASDAQ Companies
    by Ioan-Bogdan Robu & Mihaela-Alina Robu & Marilena Mironiuc & Florentina Olivia Balu

  • 2014 The current status of management accounting in Romania: the accountants' perception
    by Corina Grosu & Alina Almasan & Cristina Circa

  • 2014 The Impact of IFRS Adoption on Audit Fees: Evidence from Jordan
    by Khaled E. Abu Risheh & Mo'taz Amin Al-Saeed

  • 2014 Preparedness for and perception of IFRS for SMEs: evidence from Turkey
    by Merve Kilic & Ali Uyar & Basak Ataman

  • 2014 Impact of IFRS on the accounting numbers of Romanian listed companies
    by Costel Istrate

  • 2014 Determinants of voluntary IFRS adoption in an emerging market: Evidence from Turkey
    by Yigit Bora Senyigi

  • 2014 Implementation of International Financial Reporting Standards in Ukraine
    by Ruslana Kuzina

  • 2014 IFRS implementation and studies in Turkey
    by Cagnur Kaytmaz Balsari & Secil Varan

  • 2014 IFRS application in Slovenia
    by Mateja Jerman & Ales Novak

  • 2014 IFRS adoption in developing countries: the case of Romania
    by Mihaela Ionascu & Ion Ionascu & Marian Sacarin & Mihaela Minu

  • 2014 The Polish accounting system and IFRS implementation process in the view of empirical research
    by Konrad Grabinski & Marcin Kedzior & Joanna Krasodomska

  • 2014 Transition to IFRS in the Republic of Moldova: general and practical aspects
    by Olesea Ghedrovici & Svetlana Mihaila & Lica Erhan & Aliona Birca

  • 2014 Implementation of IFRSs and IFRS for SMEs: the case of Estonia
    by Lehte Alver & Jaan Alver & Liis Talpas

  • 2014 Editorial - IFRS application in Central and South-Eastern European countries
    by Nadia Albu & Catalin Nicolae Albu

  • 2014 Audit Pricing in China and Pakistan: A Comparative Review of Audit Practices
    by Zahid Irshad Younas & Patrick Velte & Khadija Ashfaq

  • 2014 Financial Ratios as Performance Measure: A Comparison of IFRS and Nigerian GAAP
    by Zayyad Abdul-Baki & Ahmad Bukola Uthman & Mubaraq Sanni

  • 2014 Assessment of Quality of Internet Financial Disclosures Using a Scoring System. A Case of Polish Stock Issuers
    by Joanna Dyczkowska

  • 2014 An Investigation of Compliance with International Financial Reporting Standards by Listed Companies in Turkey
    by Volkan Demir & Oguzhan Bahadir

  • 2014 A Discussion over IFRS’ Adoption in Islamic Countries
    by Stefana Maria Dima & Bogdan Dima & Ovidiu Megan & Luminiþa Paiusan

  • 2014 The Effects of Corporate Governance Mechanisms on Earnings Management of Listed Firms in Nigeria
    by Uwalomwa Uwuigbe & Daramola Sunday Peter & Anjolaoluwa Oyeniyi

  • 2014 A Theoretical Model of Code of Ethics Conceptualized From Companies’ Public Disclosures on Ethics
    by Elena Roxana Anghel-Ilcu

  • 2014 Accounting Students‘ Perceptions On The Expression Ofprofessional Judgment And Ethics In The Accountingfield
    by Cernusca Lucian & Balaciu Diana Elisabeta

  • 2014 The Comparative Analysis Of Profitability Indicatorsof Companies Before And After The Implementationof Investment Projects With Non-Refundable Financing
    by Iuliana Cenar & Mioara Turcas

  • 2014 Examining The Evolution Of The Romanian System Ofaccounts
    by Sorin-Ciprian Teiusan

  • 2014 Comparative Analysis Of Audit Report Types On Theconsolidated Financial Statements
    by Attila Tamas Szora

  • 2014 A Survey Regarding The Quality Of Financialstatements
    by Laura Raisa MiloÈ™ & Marius Cristian Milos

  • 2014 The Evaluation Of The Financial Position On The Balancesheet In The Furniture Industry
    by Teodor Hada & Radu Marginean

  • 2014 Approaches Regarding The Utility Of Theaccounting Information
    by Tatiana Danescu & Mihaela Prozan & Roxana Diana Prozan

  • 2014 The Impact Of Financial Communication On Stock Price.The Case Of Omv Petrom S.A. 2004-2013
    by Ioana Anghel & Mariana Man

  • 2014 A Study On Determing The Financial Position Based Onfinancial Diagnosis In Companies Listed On The Bucharest Stock Exchange
    by Teodor Hada & Teodora Maria Avram

  • 2014 Measuring Customer Profitability With Activity-Based Costing And Balanced Scorecard
    by Ildikó Réka Cardos & Vasile Daniel Cardos

  • 2014 The Use Of Accounting Apps Via Mobile Cloud Computing In Romania
    by Laura Elena Tudoran & Bogdan Stefan Ionescu

  • 2014 The Linkage Between Intangibles And Profitability
    by Adriana Tiron Tudor & Stefana Dima (Cristea) & Bogdan Dima & Raluca Valeria Ratiu

  • 2014 The Effects Of The Adoption Of Ias / Ifrs By Companies Listed On The Regulated Market (Bucharest Stock Exchange - Category Iii) On The Audit Mission
    by Nicolae Todea & Ana Maria Udrea & Ionela Cornelia Cioca

  • 2014 Study Regarding The Correlation Between The Academic And Professional Environment From The Perspective Of Future Graduates. Managerial Accounting Case
    by Gabriela Lidia Tanase & Aurelia Stefanescu

  • 2014 Research On The Financial Transparency Into The Healthpublic System In Romania. Case Of Hospitals Subordinated To The Health Ministry
    by Aurelia Stefanescu & Eugeniu Turlea

  • 2014 The Role Of The Materiality In Audit And Accountacy In Agricultural Organizations
    by Sorina Simona Bumbescu & Dimi Ofileanu & Raul Burdea

  • 2014 Evidence Of Accruals Anomaly Around The Globe
    by Diana Muresan

  • 2014 Evaluation – Key Objective Of Accounting Activity. Realities Perceived In Romanian Organisations
    by Prof.Alina-Teodora Ciuhureanu Ph. D

  • 2014 The Cost Influence On Decision-Making In The Tourism Establishments
    by Lecturer Bogdan Ravas Ph. D

  • 2014 The Application Of Professional Judgment On Determining The Cost Of Fixed Tangible Assets Obtained By Onerous Title
    by Prof. Cristian Dragan Ph. D & Assist.Prof. Valeriu Brabete Ph. D & Assist.Master’s Student Carmen Maria Dindiri

  • 2014 Clusters Describing Ifrs Adoption Stage
    by Burca Valentin, PhD candidate & Assist.Nagy Mariana, PhD professor

  • 2014 Financial Reporting In Romania And Changes In Management Structure
    by Lect. Mirela Elena Nichita Ph. D

  • 2014 Electronic Signature For Romanian Accountants
    by Lecturer Sorin-Ciprian Teiusan PhD & Student Alexandru Cismasu

  • 2014 The Tobin Model In Economic Geometric Dynamics
    by Ph. D Student Raluca Tuliga (Coada)

  • 2014 Accounting Treatments Related To The Economic Operations Generated By The Quality Cost Management
    by Assoc. Prof. Valeriu Brabete Ph. D & Assoc. Prof. Cristian Dragan Ph. D & Assist. Oana Staiculescu Ph. D & Assist. Adriana Iota Ph.D Student

  • 2014 Critical Analysis Of National And International Accounting Regulations On Transactions With Business Entities
    by Prof. Sorinel Domnisoru, Ph.D & Lect. Daniel Goagara, Ph.D

  • 2014 Creative Accounting Methods Used For Tangible Assets From The Point Of View Of Auditors
    by Assist. Csosz Csongor Ph.D Student & Prof. Dumbrava Partenie Ph.D

  • 2014 The Role Of Ethics For Cost Accounting Professsionals
    by Petru Stefea & Nita Cornel Gabriel

  • 2014 New Trends In Corporate Governance Of Public Sector
    by Cosmin Sandu Badele & Daniela Fundeanu

  • 2014 Accounting Information And Its Role For Stakeholders
    by Liliana Puican & Mihaela-Andreea Nastasie

  • 2014 Contributions To Optimize Quality Costs In The Automotive Industry
    by Ion Ionescu

  • 2014 The Mechanism Of Payment Requests - An Instrument For Facilitating The Financing From Structural Funds Of Romanian Public Academic Education Institutions
    by Cristina-Petrina Dragusin

  • 2014 Alternatives Of The Historic Cost In The Evaluation Process Of Quality Costs
    by Valeriu Brabete & Cristian Dragan & Oana Staiculescu

  • 2014 Considerations Regarding The Quality Cost Of Traded Products And Services In The Context Of Performing Management Of The Entity
    by Cristian Dragan & Valeriu Brabete

  • 2014 Opportunities For Optimizing The Cost Of Quality
    by Magdalena Mihai & Adriana Iota & Oana Staiculescu

  • 2014 International Statistical Reporting– The Duty Of Economic Agents
    by Magdalena Mihai & Adriana Iota

  • 2014 From ABC to Time Driven Activity Based Costing for outpatient clinics
    by Constanta Iacob & Camelia Constantin

  • 2014 Control Performance Through The Design And Implementtion Of A Budgetary System In Smes In The Region South –West Oltenia
    by Anca Antoaneta Varzaru

  • 2014 Considerations Regarding The Accounting Principles Applied In Insolvency Proceedings
    by Marioara Avram & Veronel Avram

  • 2014 Sustainability of the Tourism Industry, Based on Financial Key Performance Indicators
    by Adriana Dutescu & Adriana Florina Popa & Andreea Gabriela Ponorîca

  • 2014 Keeping It Simple: Financial Literacy and Rules of Thumb
    by Alejandro Drexler & Greg Fischer & Antoinette Schoar

  • 2014 The Value and Ownership of Intangible Capital
    by Andrea L. Eisfeldt & Dimitris Papanikolaou

  • 2014(XXIV) Empirical evidence on cross-country differences in explaining accruals anomaly
    by Diana MURESAN & Monica Ioana POP SILAGHI

  • 2014(XXIV) Cost Structure Complexity And Stock Prices Volatility: An Analysis Of Possible Relationship Among Italian Listed Companies In The Period Of Crisis
    by Francesco PAOLONE

  • 2014 (Volume XVI) Evaluation Methods Used For Tangible Assets By Economic Entities
    by Csongor CSŐSZ & Partenie DUMBRAVĂ

  • 2014 (Volume XVI) Capitalization Of Fiscal And Accounting Interferences For Fiscal Optimization
    by Dănuţ CHILAREZ & George Sebastian ENE

  • 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?

  • 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 Between Form without Substance and Substance without Form: Estimating the Brand Image of Romanian Smes
    by Oncioiu Ionica

  • 2013 Study on the Accounting and Tax Scheme of Second-Hand Goods Such as Cars
    by Negruţiu Magdalena & Calotă Traian-Ovidiu

  • 2013 Developments and Thoroughgoing Studies on Taxation of Royalties Obtained by French Non-Residents in Romania
    by Calotă Traian-Ovidiu & Roşca Alexandru

  • 2013 Improving the Numbers of Financial Statements
    by Traian Calota & Alin-Eliodor Tănase

  • 2013 Features of Accounting and Tax Treatments Applicable to Intangible Assets of the Research and Development Activities Nature in the Spirit of National Regulations
    by Traian Calota

  • 2013 Finansal Tabloların UFRS’ye Çevrimi
    by Mahmut YARDIMCIOĞLU

  • 2013 Using Financial Analysis as a Management Tool:an Empirical Study of Bulgarian Firms
    by Marcellin Yovogan

  • 2013 Use Of Statistical Methods In Detecting Accounting Engineering Activities (As Exemplified By The Accounting System In Poland) – Second Part: Empirical Aspects Of Analysis
    by Leszek Michalczyk

  • 2013 Use Of Statistical Methods In Detecting Accounting Engineering Activities (As Exemplified By The Accounting System In Poland) – First Part: Theotheoretical
    by Leszek Michalczyk

  • 2013 Corporate Social Responsibility As A Factor Influencing The Development Of Social Accounting And Assessment Of Employers
    by Joanna Krasodomska

  • 2013 Some Accounting Issues and Statistics about Romania and EU Funds - Absorption through Projects and Eligible Expenses
    by Gheorghe SAVOIU & Mariana BANUTA & Mihaela GADOIU

  • 2013 The Company Overall Performance Accounting and Some Statistical Management Tools
    by Marian TAICU & Gheorghe SAVOIU & Malvina FLOREA

  • 2013 From Cash to Accrual Accounting: A Model to Evaluate the Performance of Public Museums
    by Elena GORI & Silvia FISSI

  • 2013 The Impact of Value Added Intellectual Coefficient Components on Financial Health
    by Faris Nasif AL-SHUBIRI

  • 2013 Aldo Amaduzzi: One of the Best Italian Scholars in the Business Disciplines
    by Silvia ANGELONI

  • 2013 The Current Cost Computing System Regarding Continuous Hospitalization Diagnosis in Romania
    by Gabriela Loredana DINULESCU

  • 2013 Exploring the Relationship between Human Capital Investment and Corporate Financial Performance of Jordanian Industrial Sectors
    by Faris Nasif ALSHUBIRI

  • 2013 Does the Environment Responsibility Affect the Management Control System?
    by Hichem DKHILI

  • 2013 Analysis of Deferred Taxes in the Business Environment in Serbia

  • 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

  • 2013 Diagnosis Of Financial Position By Balance Sheet Analysis - Case Study
    by Hada Teodor & Marginean Radu

    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

  • 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

  • 2013 The South Manchuria Railway Company and its Interactions with the Military: An Accounting and Financial History
    by Masayoshi Noguchi & Trevor Boyns

  • 2013 Financial Bubbles, Common Knowledge and Alternative Accounting Regimes: An Experimental Analysis of Artificial Spot Security Markets
    by Larry Bensimhon & Yuri Biondi

  • 2013 Economic Consequences of Global Accounting Convergence: An Experimental Study
    by Satoshi Taguchi & Masayuki Ueeda & Kazunori Miwa & Satoru Mizutani

  • 2013 Some Observations on Research on the Benefits to Nations of Adopting IFRS
    by Philip Brown

  • 2013 The Transversal Organization of the Economic Entities of the Coal Mining Industry
    by Ileana Sorina (Rakos) Boca & Sorinel Capusneanu & Dana Maria Oprea & Anamaria Tepes Bobescu

  • 2013 Method of Drafting and Assessment of Specific Rules to Consolidated Financial Statements
    by Doina Maria Tilea & Alexandra Ana Maria Serban

  • 2013 Financial Reporting Through IFRS
    by Doina Maria Tilea & Vasile Bleotu & Alexandra Ana Maria Serban

  • 2013 Developments in the Romanian Accounting System Architecture due to the Implementation of IFRS (I)
    by Gheorghe Lepadatu

  • 2013 International Accounting Standards on Business Combinations and Their Implementation in the Accounting in Romania
    by Iuliana Cenar & Letitia Maria Isac

  • 2013 The Conception and Design of a Marketing Demand and Supply of the Accounting Information. The Bookkeeping and the Accounting Services in the Marketing Services’ Process
    by Luminiþa Georgeta Jalba

  • 2013 Classicism and Modernity in the Information System on Financia Performance
    by Luminiþa Georgeta Jalba

  • 2013 Problematical Interdependence between Accounting and Corporate Government in Nowadays Context
    by Luminiþa Georgeta Jalba

  • 2013 Problematical Issues Concerning the Necessity of Adopting a Law Referring to the Accounting Law in Romania in the Present Context
    by Luminita Georgeta Jalba

  • 2013 Systemes Comptables Dans Le Contexte De La Mondialisation
    by Loredana Oana Hutanu (Toma)

  • 2013 Costing methods utilization in Czech enterprises
    by Boris Popesko

  • 2013 La Contabilidad Pública en América Latina y el Devengo en Ecuador
    by Jazmín Sánchez & David Pincay

  • 2013 Logistics Management Methodology For The Improvement Of Small Businesses, Metodologia De Gestion Logistica Para El Mejoramiento De Pequenas Empresas
    by Carlos Alberto Gonzalez Camargo & Jose Luis Martinez Flores & Claudia Malcon Cervera & Judith Cavazos Arroyo

  • 2013 Gaap Vs. Ifrs Treatment Of Leases And The Impact On Financial Ratios
    by Peter Harris & William Stahlin & Liz Washington Arnold & Katherine Kinkela

  • 2013 A Baudrillarian View Of Accounting Goodwill
    by Syaiful Anwar & Diah Hari Suryaningrum

  • 2013 Goodwill Accounting In The United Kingdom: The Effect Of International Financial Reporting Standards
    by Amer Qasim & Ayman E. Haddad & Naser M. AbuGhazaleh

  • 2013 I-Ching Huang
    by Yahn-Shir Chen & Yahn-Shir Chen

  • 2013 The Relationship between Bank Credit Risk and Profitability and Liquidity
    by Myrna R. Berrios

  • 2013 This paper empirically tests the relation between a firm’s degree of accounting conservatism and its level of operating risk. This paper constitutes the first empirical study in the accounting literature to test the risk signaling theory of accounting conservatism which is recently proposed by Wang, O hOgartaigh and van Zijl (2010), who argue that a firm optimally selects a degree of accounting conservatism in order to signal its own operating risk to the capital market. Consistent with the signaling theory, this paper reports empirical evidence that US firms with a lower level of operating risk are more likely to adopt a higher level of accounting conservatism than are firms with a higher level of operating risk. This finding indicates that a signaling separating equilibrium indeed exists in the capital market, where firms use accounting conservatism as a signaling device. The findings of this paper highlights the important economic role that accounting conservatism plays in reducing the capital market’s information asymmetry with regard to the firm’s operating risk
    by Richard Zhe Wang

  • 2013 Managerial Incentives For Earnings Management Among Listed Firms: Evidence From Fiji
    by Prena Rani & Fazeena Fazneen Hussain & Priyashni Vandana Chand

  • 2013 The Impact Of Economic Fluctuations On Earnings Forecasts
    by Ronald A. Stunda

  • 2013 Does Experience Affect Auditors’ Professional Judgment? Evidence From Puerto Rico
    by Carmen B. Ríos-Figueroa & Rogelio J. Cardona

  • 2013 Capital Gains Taxation And Stock Market Investments: Empirical Evidence
    by Akinloye Akindayomi

  • 2013 Managerial Ownership, Leverage And Audit Quality Impact On Firm Performance: Evidence From The Malaysian Ace Market
    by Zunaidah Sulong & John C. Gardner & Amariah Hanum Hussin & Zuraidah Mohd Sanusi & Carl B. McGowan, Jr.

  • 2013 The Impact Of Ownership Structure On Voluntary Corporate Disclosure In Annual Reports: Evidence From Fiji
    by Ifraz Khan & Priyashni Vandana Chand & Professor Arvind Patel

  • 2013 Internal Control And Financial Quality: Evidence From Post-Sox Restatement
    by Ya-Fang Wang

  • 2013 Accounting & Analytical Data in the Context of Company's Financial Strategy
    by Tetyana Bochulya

  • 2013 Nature of Expenses – Institutional Approach
    by Lina Chudak

  • 2013 Formation of Professional Accounting Judgment
    by Tetyana Storozhuk

  • 2013 Recognition Inventories in Governmental Sector Accounting
    by Nataliya Pryadka

  • 2013 Conceptual Approaches to Review of Corporate Governance Information Accounting Systems
    by Petro Kutsyk

  • 2013 Predecessors of Double-Entry Accounting
    by Mykhaylo Kuter & Maryna Gurskaya & Artem Musaelyan

  • 2013 Accounting Techniques in Providing Investment Appeal and Financial Security of Agricultural Enterprises
    by Valeriy Zhuk & Yuliya Bezdushna & Olha Vdovenko

  • 2013 Ways for Accounting Policy Improvement of Non-current Assets at Industrial Enterprises (by Ferroconcrete Structures Plant Example)
    by Ivan Derun

  • 2013 Distribution Costs in Accounting and Analysis of Non-production-related Costs
    by Vasyl Deriy

  • 2013 National Accounting Regulatory Support Update upon IFRS Introduction
    by Olena Boyarova & Nataliya Kuzyk

  • 2013 Preparation of financial statements under international standards and its audit specifics
    by Andriy Melnyk

  • 2013 Role of Accounting in Maintaining Concept of National Economy Steady Development
    by Ludmyla Khoruzhiy

  • 2013 Development of Accounting Theory in English-Speaking Countries: On the Way to Multi-Paradigmatic Discipline
    by Oleksandr Petruk & Serhiy Legenchuk & Nataliya Koroliuk

  • 2013 International Approaches to Regulation of Accounting Profession
    by Volodymyr Metelytsia

  • 2013 Scientific Grounds for Brand New Institutional Accounting Theory
    by Valeriy Zhuk

  • 2013 Certain Issues of Making National Financial Statements for Businesses under Legislative Changes
    by Konstyantyn Bezverkhiy & Tetyana Bochulya

  • 2013 First National Regulation (Standard): What Will Be Ahead?
    by Konstyantyn Bezverkhiy

  • 2013 Substantiation of Biological Assets Classification Indexes for Enhancing Their Accounting Efficiency
    by Rayisa Tsyhan & Olha Chubka

  • 2013 Control System Query Oriented Accounting Tasks
    by Mykhaylo Prodanchuk

  • 2013 Scientific Principles of Accounting Personnel Management in Schools and Management Theories
    by Volodymyr Metelytsia

  • 2013 Improvement of Farm Enterprises Financial Statements Regarding State Support
    by Natalia Zdyrko

  • 2013 International Approaches to Financial Instruments and Their Application in Ukraine
    by Viktor Zamlynskyy

  • 2013 Problems of Production Costs Analyses for Bakeries
    by Antonina Chyrva

  • 2013 SWOT Analysis of Automation for Cash and Accounts Control in Construction
    by Mariya Deriy

  • 2013 Accountability and the Public Interest in the Nonprofit Sector: A Conceptual Framework
    by Vladislav Valentinov

  • 2013 Assets as Accounting, Control and Analysis Objects: Ecology&Economic Identification and Interpretation
    by Volodymyr Shevchuk

  • 2013 Current State and Prospects of Cost Accounting Development for Sugar Industry Enterprises
    by Vitaliy Chudovets

  • 2013 Calculation of Biological Assets Fair Value and Their Transformations Results
    by Ludmyla Khoruzhiy

  • 2013 Accounting & Information System in Economic Security Management for Different Business Behaviour Models
    by Lubomyr Soroka

  • 2013 Improvement to Biological Assets Valuation Documentation
    by Evgeniya Popko

  • 2013 Accounting Procedure Organization and Its Impact on Financial Information Quality
    by Valentyna Oliynychuk

  • 2013 Formation of Agricultural Segment in Accountancy
    by Volodymyr Metelytsia

  • 2013 Enhancing of Informational Support of Agricultural Holdings Activity
    by Oleksiy Marinchenko

  • 2013 Problems of IFRS Implementation in Ukraine and Their Solutions
    by Alla Kasich & Yaroslava Yakovenko

  • 2013 Unification of Financial Statements for Presentation of Government Support Funds by Farm Enterprises
    by Natalia Zdyrko

  • 2013 The complexity classification of intangible assets
    by Paula-Angela Vidrascu

  • 2013 Implementation of Activity-Based Budgeting Method in the Economic Entities from Mining Industry of Romania
    by Sorinel Capusneanu & Ileana Sorina (Rakos) Boca & Cristian-Marian Barbu & Letitia-Maria Rof & Dan Topor

  • 2013 The Stability, Risk And Performance Of Cooperative Banks
    by Cristiana BOGD?NOIU

  • 2013 The Implications of the Accounting Harmonization Process on EU Countries: Α Case Study of Greece and Romania
    by Elena Hlaciuc & Ionel Bostan & Veronica Grosu & Marian Socoliuc & Anisoara Niculina Apetri

  • 2013 The Role of the Accounting and Audit Standards in the Globalization Process
    by Eugenia Iancu & Mihaela Tulvinschi

  • 2013 A Comparative Analysis for the Accounting Reporting of “Employee Benefits” between IFRS and other Accounting Standards: A Case Study for the Biggest Listed Entities in Greece
    by Konstantinos Liapis & Eleftherios Thalassinos

  • 2013 Impact of a new accounting standard on social and environmental mandatory reporting in financial statements: The case of largest companies in Gipuzkoa (2007-2008)
    by Nagore Aranguren Gómez & Elena Ochoa Laburu & Juan Luis Ochoa Laburu

  • 2013 IMKB’de Islem Goren Isletmeler icin Para Politikasi ve Sermaye Yapisi Iliskisi
    by Umut HALAC & Mustafa Gurol DURAK

  • 2013 Is Corporate Governance A Determinant of Auditor Choice?-Evidence From Turkey

  • 2013 Effect of Packing Cost on The Sales Price and Contribution Margin
    by Gulsah ATAGAN & Suleyman YUKCU

  • 2013 La partida doble y el cargo y data como instrumentos de un sistema de información contable y responsabilidad jurídica integral, según se manifiesta en fuentes documentales de la Catedral de Toledo (1533-1613)
    by Villaluenga de Gracia, Susana

  • 2013 Cost–benefit analysis of intellectual capital disclosure: University stakeholders’ view
    by Ramírez Córcoles, Yolanda & Tejada Ponce, Ángel

  • 2013 The effect of conference calls on equity incentives: An empirical investigation
    by Vlittis, Adamos & Charitou, Melita

  • 2013 Nonlinear earnings persistence
    by Cheng, Che-Hui & Wu, Po-Chin

  • 2013 Growth of aggregate corporate earnings and cash-flows: Persistence and determinants
    by Kryzanowski, Lawrence & Mohsni, Sana

  • 2013 Corporate governance, growth opportunities, and the choices of cross-listings: The case of Chinese ADRs
    by Pan, Lee-Hsien & Lin, Chien-Ting & Yang, Pei-Chi

  • 2013 CEO's financial experience and earnings management
    by Jiang, Fuxiu & Zhu, Bing & Huang, Jicheng

  • 2013 Decision heuristics and tax perception – An analysis of a tax-cut-cum-base-broadening policy
    by Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim

  • 2013 Externalities of public firm presence: Evidence from private firms' investment decisions
    by Badertscher, Brad & Shroff, Nemit & White, Hal D.

  • 2013 The relation between equity incentives and misreporting: The role of risk-taking incentives
    by Armstrong, Christopher S. & Larcker, David F. & Ormazabal, Gaizka & Taylor, Daniel J.

  • 2013 A new approach to predicting analyst forecast errors: Do investors overweight analyst forecasts?
    by So, Eric C.

  • 2013 Investment horizon, risk, and compensation in the banking industry
    by Livne, Gilad & Markarian, Garen & Mironov, Maxim

  • 2013 Bank audit practices and loan loss provisioning
    by Dahl, Drew

  • 2013 Product market power, industry structure, and corporate earnings management
    by Datta, Sudip & Iskandar-Datta, Mai & Singh, Vivek

  • 2013 Impact of FDICIA internal controls on bank risk taking
    by Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J. & Mathieu, Robert

  • 2013 Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions
    by Balboa, Marina & López-Espinosa, Germán & Rubia, Antonio

  • 2013 Unintended consequences of the increased asset threshold for FDICIA internal controls: Evidence from U.S. private banks
    by Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J.

  • 2013 Did the SEC impact banks' loan loss reserve policies and their informativeness?
    by Beck, Paul J. & Narayanamoorthy, Ganapathi S.

  • 2013 Debt, equity, and capital investment
    by Jackson, Scott B. & Keune, Timothy M. & Salzsieder, Leigh

  • 2013 Estimation sample selection for discretionary accruals models
    by Ecker, Frank & Francis, Jennifer & Olsson, Per & Schipper, Katherine

  • 2013 Disentangling mandatory IFRS reporting and changes in enforcement
    by Barth, Mary E. & Israeli, Doron

  • 2013 Tax avoidance and geographic earnings disclosure
    by Hope, Ole-Kristian & Ma, Mark (Shuai) & Thomas, Wayne B.

  • 2013 Mandatory IFRS reporting and changes in enforcement
    by Christensen, Hans B. & Hail, Luzi & Leuz, Christian

  • 2013 Understanding discretion in conservatism: An alternative viewpoint
    by Roychowdhury, Sugata & Martin, Xiumin

  • 2013 Non-discretionary conservatism: Evidence and implications
    by Lawrence, Alastair & Sloan, Richard & Sun, Yuan

  • 2013 Earnings quality: Evidence from the field
    by Dichev, Ilia D. & Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva

  • 2013 Mitigating incentive conflicts in inter-firm relationships: Evidence from long-term supply contracts
    by Costello, Anna M.

  • 2013 Individual investors and financial disclosure
    by Lawrence, Alastair

  • 2013 Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?
    by Cheng, Mei & Dhaliwal, Dan & Zhang, Yuan

  • 2013 A measurement approach to conservatism and earnings management
    by Gao, Pingyang

  • 2013 Cost of capital and earnings transparency
    by Barth, Mary E. & Konchitchki, Yaniv & Landsman, Wayne R.

  • 2013 The spillover effect of fraudulent financial reporting on peer firms' investments
    by Beatty, Anne & Liao, Scott & Yu, Jeff Jiewei

  • 2013 Discretionary disclosure in the presence of dual distribution channels
    by Arya, Anil & Mittendorf, Brian

  • 2013 Firms' use of accounting discretion to influence their credit ratings
    by Alissa, Walid & Bonsall, Samuel B. & Koharki, Kevin & Penn, Michael W.

  • 2013 Internal control over financial reporting and managerial rent extraction: Evidence from the profitability of insider trading
    by Skaife, Hollis A. & Veenman, David & Wangerin, Daniel

  • 2013 Towards an understanding of the role of standard setters in standard setting
    by Allen, Abigail & Ramanna, Karthik

  • 2013 Bundled forecasts in empirical accounting research
    by Rogers, Jonathan L. & Van Buskirk, Andrew

  • 2013 Assessing methods of identifying management forecasts: CIG vs. researcher collected
    by Chuk, Elizabeth & Matsumoto, Dawn & Miller, Gregory S.

  • 2013 Creditor control rights, state of nature verification, and financial reporting conservatism
    by Tan, Liang

  • 2013 The information content of stock markets around the world: A cultural explanation
    by Nguyen, Nhut H. & Truong, Cameron

  • 2013 Do firms that wish to be acquired manage their earnings? Evidence from major European countries
    by Anagnostopoulou, Seraina C. & Tsekrekos, Andrianos E.

  • 2013 The effects of the European debt crisis on earnings quality
    by Kousenidis, Dimitrios V. & Ladas, Anestis C. & Negakis, Christos I.

  • 2013 Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies
    by Elshandidy, Tamer & Fraser, Ian & Hussainey, Khaled

  • 2013 Accruals quality, stock returns and asset pricing: Evidence from the UK
    by Mouselli, Sulaiman & Jaafar, Aziz & Goddard, John

  • 2013 The impact of executive pay on the disclosure of alternative earnings per share figures
    by Grey, Colette & Stathopoulos, Konstantinos & Walker, Martin

  • 2013 The cost of sin: The effect of social norms on audit pricing
    by Leventis, Stergios & Hasan, Iftekhar & Dedoulis, Emmanouil

  • 2013 Equity valuation models and target price accuracy in Europe: Evidence from equity reports
    by Imam, Shahed & Chan, Jacky & Shah, Syed Zulfiqar Ali

  • 2013 The risk relevance of International Financial Reporting Standards: Evidence from Greek banks
    by Papadamou, Stephanos & Tzivinikos, Trifon

  • 2013 Executive integrity, audit opinion, and fraud in Chinese listed firms
    by Chen, Jiandong & Cumming, Douglas & Hou, Wenxuan & Lee, Edward

  • 2013 Limited liability, the first-order approach, and the ranking of information systems in agencies
    by Larmande, Francois

  • 2013 The non-uniform pricing effect of employee stock options using quantile regression
    by Kuo, Chii-Shyan & Yu, Shih-Ti

  • 2013 Financial restatements and Sarbanes–Oxley: Impact on Canadian firm governance and management turnover
    by Kryzanowski, Lawrence & Zhang, Ying

  • 2013 Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective
    by Kim, Oksana

  • 2013 The Value Relevance and Timeliness of Write-downs During the Financial Crisis of 2007–2009
    by Beltratti, Andrea & Spear, Nasser & Szabo, Mark Daniel

  • 2013 Legal Institutions, Ownership Concentration, and Stock Repurchases Around the World: Signal Mimicking?
    by Haw, In-Mu & Ho, Simon S.M. & Hu, Bingbing & Zhang, Xu

  • 2013 Effects of IFRS Adoption on Tax-induced Incentives for Financial Earnings Management: Evidence from Greece
    by Karampinis, Nikolaos I. & Hevas, Dimosthenis L.

  • 2013 A Meta-analysis of IFRS Adoption Effects
    by Ahmed, Kamran & Chalmers, Keryn & Khlif, Hichem

  • 2013 Earnings Predictability, Value Relevance, and Employee Expenses
    by Schiemann, Frank & Guenther, Thomas

  • 2013 Foreign Private Issuers' Application of IFRS Around the Elimination of the 20-F Reconciliation Requirement
    by Chiu, Tzu-Ting & Lee, Yen-Jung

  • 2013 Mandatory Earnings Disaggregation and the Persistence and Pricing of Earnings Components
    by Venter, Elmar R. & Cahan, Steven F. & Emanuel, David

  • 2013 Further Evidence on the Usefulness of Direct Method Cash Flow Components for Forecasting Future Cash Flows
    by Farshadfar, Shadi & Monem, Reza

  • 2013 Yalova’daki Aile Ýþletmelerinde Karþýlaþýlan Muhasebe-Finansman ve Yönetim Organizasyon Sorunlarý
    by Cevdet KIZIL & Vedat Akman & Özgür Esmer

  • 2013 Management Control System and the Case of CSR in the Tunisian Industrial Companies: What Findings by the Method of Structural Equation?
    by Hichem Dkhili & Hedi Noubbigh

  • 2013 Factors Influencing the Selection of Methods and Determination of Transfer Pricing in Multinational Companies: A Case Study of United Kingdom
    by Zeki Dogan & Ali Deran & Ayse Gül Köksal

  • 2013 Le contrôle de gestion des clubs de football professionnel
    by François Meyssonnier & Myriam Mincheneau

  • 2013 Le coût complet par diplôme à l’université:quel apport vu les problèmes de mesure?
    by Charles Ducrocq & Michel Gervais

  • 2013 L’articulation des usages diagnostique et interactif d’un seul et même système de contrôle de gestion:le cas d’un système d’indicateurs environnementaux dans une entreprise française de vins et spiritueux - Articulation of Diagnostic and Interactive Uses of the Same Management Control System:The Case of Environmental Indicators System in a French Wine and Spirits Firm
    by Angèle Renaud

  • 2013 Les motivations au découplage:l’exemple de l’introduction de L’IFRS 8
    by Dragos Zelinschi & Yves Levant & Nicolas Berland

  • 2013 Risque d’estimation, coût du capital et communication des tests de dépréciation - Estimation risk, cost of capital and impairment-testing disclosures
    by Luc Paugam & Olivier Ramond & Bruno Husson & Henri Philippe & Jean-François Casta

  • 2013 The Influence of Corporate Governance and Ownership Concentration on Company Performance - Evidence from Bucharest Stock Exchange
    by Iuliana Oana MIHAI

  • 2013 Bankruptcy Risk in IFRS Era. Case Study on BSE Companies
    by Valentin BURCA

  • 2013 Developed Model for Debts Relief Decision Based on Financial and Accounting Reports Applied on PORT TRANS EUROPE SA
    by Riana Iren RADU & Violeta ISAI

  • 2013 Features of VAT Accounting and Fiscality – History, Practices and Prospects
    by Violeta ISAI & Riana Iren RADU

  • 2013 Accounting and Financial Reports in the Gambling Monopoly - Measures for a Moral Economic System
    by Riana Iren RADU & Violeta ISAI

  • 2013 Accounting and Fiscality in the Ottoman Empire
    by Violeta ISAI & Riana Iren RADU

  • 2013 Contabilidad: entre la responsabilidad social y el interés público
    by Rubiela Jiménez Aguirre

  • 2013 ¿Es necesaria y posible una teoría general para estructurar la ciencia contable?
    by José Joaquín Ortiz Bojacá

  • 2013 Mapping Fraud Risk in Financial Audit – Sales Operations
    by Ioan RADU & Elena Monica SABĂU & Cleopatra ȘENDROIU

  • 2013 Impact Of Ifrs Adoption On Romanian Companies
    by Adriana Florina POPA & Andreea Gabriela PONORICA & Oana Georgiana STANILA

  • 2013 Multinationals Enterprises Influence On Accounting In Romania
    by Carmen NISTOR & Monica PUIU

  • 2013 Combating Fraud In Cross-Border Merger Of Companies
    by Carmen NISTOR & Monica PUIU & Anca Simona HROMEI

  • 2013 Cost Type Information - Efficiency Result Of Information Provided By Management Accounting
    by Marius Nicolae MICULESCU

    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 Methods of optimizing corporate governance performance
    by Mihai C. SAVIN

  • 2013 Natura Și Impactul Riscului De Fraudă Asupra Companiilor
    by Florentin-Emil TANASĂ

  • 2013 Influența Societăților Multinaționale Asupra Contabilității În România
    by Carmen NISTOR & Monica PUIU

  • 2013 Prețurile De Transfer – O Problemă De Actualitate
    by Elena CHIȚIMUȘ

  • 2013 Provocări Implicate De Evaluarea Companiilor
    by Ludmila D. SOBOL

  • 2013 Noi Dimensiuni Ale Măsurării Şi Analizei Performanţei Economico-Financiare În Contextul Guvernanţei Bazată Pe Pieţele Financiare
    by Mihai SAVIN

  • 2013 Combaterea Fraudelor Prin Folosirea Tehnologiilor Informationale. E-Documentul Justificativ…..O Solutie???
    by Monica PUIU & Carmen NISTOR

  • 2013 Limitele Informaționale Ale Situațiilor Financiare În România
    by Olga N. PLEȘCO

  • 2013 Combaterea Fraudelor In Fuziunea Dintre Societatile Transfrontaliere
    by Carmen NISTOR & Monica PUIU & Anca Simona HROMEI

  • 2013 Motive De Realizare A Fuziunii Societăţilor Comerciale Şi Impactul Acestor Operaţiuni
    by Anca-Simona HROMEI

  • 2013 The fundamental problem of accounting
    by Robert D. Cairns

  • 2013 Analysis of Financial Structure of the Serbian Banking Sector: Impact of the Financial Crisis
    by Snezana Popovčić-Avrić & Vule Mizdraković & Marina Đenić

  • 2013 La valorisation des instruments financiers dans les banques européennes entre 2009 et 2011 : valeurs de marché ou valeurs issues de modèles ?
    by Dominique Dufour & Gregory Heem

  • 2013 Valuation Techniques Used In Fair Value Measurement
    by Cristina-Aurora, BUNEA-BONTAS

  • 2013 Lease Financing: A New Dual Approach
    by Cristina-Aurora, BUNEA-BONTAS

  • 2013 Account Options On The Distribution Corresponding Result Commercial Building Contracts From Public Institutions In Romania
    by Cristina Otilia, TENOVICI

  • 2013 Conceptual And Theoretical Dimensions Regarding The Recognition Of Stocks In Public Institutions
    by Cristina-Otilia, TENOVICI

  • 2013 The Effects Of Enterprise Accounting Policies Regarding Depreciations Upon The Results And Corporate Taxes
    by Dorina LUTA & Sorin, GRIGORESCU

  • 2013 Information On Financial Instruments Included In Annual Financial Statements
    by Marius GUST & Laura PANOIU

  • 2013 Implementation of IFRS for SME in agricultural enter-prises in the Czech Republic
    by Lucie Bartůňková

  • 2013 What will the Implementation of IFRS for SME bring for Agricultural Enterprises?
    by Hana Bohušová & Patrik Svoboda

  • 2013 Opportunities And Threats Upon Applying The Scheme Of Vat Upon Collection
    by CIOBANASU Marilena & CALOTA Traian-Ovidiu

  • 2013 Activity-Based Costing As Information Basis For Efficient Strategic Management Process
    by Đorđe Kaličanin & Vladan Knežević

  • 2013 How Big Are ’Big Four’ Companies – Evidence From Romania

  • 2013 Forecasting The Structure Of The Romanian Audit Market

  • 2013 A Study Of The Gap Between The Expected Specialized Skills Of Accounting Graduates And Actual Level In Iran

  • 2013 Risk Information Disclosure In Banking System – An Overview Of Empirical Evidences

  • 2013 Åuropean system of harmonized accounting standards for the public sector
    by Daniela Feschian

  • 2013 The International Accounting Standards for the Public Sector and the Process of Harmonization of Accounting in the EU
    by Daniela Feschiyan

  • 2013 Fuzzy Model for Evaluation and Analysis of Short-Term Financial Aspects of the Enterprise
    by Yuliyan Velkov & Georgi Kirov

  • 2013 The new IASB model on the measurement of credit exposures: a missed opportunity
    by Carlo Calandrini

  • 2013 Ifrs 10, the key issue of accounting and disclosure standards
    by Carlo Calandrini

  • 2013 Social and environmental performance and Social Disclosure in Italian local banks
    by Domenico Piatti

  • 2013 The Evolution Of The Marketing Research Market On The Level Of The European Union Countries, After 2000
    by Laura Catalina Timiras

  • 2013 Aspects Of Financial Equilibrium Analysis And Its Implications In Management Decisions
    by Daniela Cristina Solomon & Iulia Andreea Bucur

  • 2013 About The Financial Reporting On The Capital Markets In The European Union: Requirements Of Using The Ifrs And The Equivalence Of Third Country Accounting Standards
    by Aristita Rotila

  • 2013 Some Considerations On Cloud Accounting
    by Doina Pacurari & Elena Nechita

  • 2013 The Role Of Accounting Procedures In Writing /Implementing European Projects
    by Natalita-Mihaela Lesconi-Frumusanu & Adela Breuer & Mihaela Martin

  • 2013 The Role Of The Performance Dashboard In The Management Of Modern Enterprises
    by Simona Elena Dragomirescu & Daniela Cristina Solomon

  • 2013 The Financing Of R&D: Challenges For Romanian Firms
    by Mihaela Diaconu

  • 2013 Placing Accounting Among Sciences
    by Mihai Deju & Petrica Stoica

  • 2013 Basic Aspects Concerning The Single Conceptual Framework
    by Ionela-Cristina Breahna-Pravat

  • 2013 News And Insights On The Convergence Of Ifrs - U.S. Gaap
    by Ionela-Cristina Breahna-Pravat & Diana-Maria Diaconu

  • 2013 Exploring the Recent Evolution of the Accounting Profession in Romania – An Institutional Approach
    by Nadia ALBU

  • 2013 The Behavioral Intention of Malaysian Students toward Accounting Discipline
    by Gholamreza ZANDI & Babak NAYSARY & Say SOK KWAN

  • 2013 Pros and Cons for the Implementation of Target Costing Method in Romanian Economic Entities
    by Sorin BRICIU & Sorinel CAPUSNEANU

  • 2013 A Takeover Case from Turkey’s Privatization Affords of the State Owned Enterprises: Two-Step Leveraged Buyout Transaction
    by Recep PEKDEMIR & Ayca Zeynep SUER & Melis ERCAN

  • 2013 How Relevant is Size for Setting the Scope of The IFRS for SMEs?
    by Catalin Nicolae ALBU

  • 2013 Perceptions of Accounting Professionals on IFRS Application at the Individual Financial Statements: Evidence from Romania
    by Marian SACARIN & Stefan BUNEA & Maria Madalina GIRBINA

  • 2013 Accounting Policy Options under IFRS: Evidence from Turkey
    by Oguzhan BAHADIR & Buke TOLGA

  • 2013 Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation?
    by Gary MONROE & Sarowar HOSSAIN

  • 2013 Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services
    by Si Wen (Stacey) WANG & David HAY

  • 2013 Assuming the Worst: The Shifting Sands of Pension Accounting
    by Alistair BYRNE & Iain CLACHER & David HILLIER & Allan HODGSON

  • 2013 The Role of Management as a User of Accounting Information: Implications for Standard Setting
    by Brigitte EIERLE & Wolfgang SCHULTZE

  • 2013 The Role of Organizational and Cultural Factors in the Adoption of Activity-Based Costing: The Case of Moroccan Firms
    by Karim CHARAF & Pierre-Laurent BESCOS

  • 2013 The Relationship between Activity Based Costing, Business Strategy and Performance in Moroccan
    by Azzouz ELHAMMA & Zhang YI FEI

  • 2013 Comparative Study On Accounting Models "Cash" And "Accrual"
    by Tatiana Danescu & Luminita Rus

  • 2013 Students Attitudes Regarding The Ethics Of Earnings Management Activities: An Empirical Investigation
    by Dan Dacian Cuzdriorean

  • 2013 Most Recent Findings In Earnings Management Area: Interesting Insights From Traditionally Top 5 Leading Accounting Journals
    by Dan Dacian Cuzdriorean

  • 2013 Integrated Methods For Performance Measurement In Entities From The Wine Sector In Romania
    by Sorin Briciu & Dan Ioan Topor & Sorinel Capusneanu

  • 2013 The Audit Mission In The Base Of The Isrs - Steps To Strengthen Individual Financial Statements Of The Contracting Company
    by Attila Tamas Szora & Iulian Dobra & Ana Maria Udrea

  • 2013 The Informational Risk - Operational Research Over The Net Accounting Result
    by Tatiana Danescu & Mihaela Prozan & Andreea Danescu & Roxana Diana Prozan

  • 2013 Particularities Concerning The Beneficiaries Of Audit Services Provided By The Big 4 Companies: Evidence From Romania
    by Sorin Romulus Berinde & Adrian Grosanu

  • 2013 Smoothing Behavior Of Firms In Times Of Crisis: Empirical Evidence From The Spanish Economic Environment
    by Alina Beattrice Vladu & University

  • 2013 Machiavellianism And Short-Term Earnings Management Practices
    by Alina Beattrice Vladu & Barcelona

  • 2013 The Role Of Management Accounting In The Decision Making Process: Case Study Caras Severin County
    by Adela Breuer & Mihaela Lesconi Frumusanu & Andra Manciu

  • 2013 Creative Accounting, Measurement And Behavior
    by Alina Beattrice Vladu & University & Dan Dacian Cuzdriorean

  • 2013 Dynamic And Present In The Accounting Treatment Applied To Green Certificates
    by Sorin-Ciprian Teiusan & Ionela Cornelia Cioca

  • 2013 Relationship Between Accounting And Taxation In Romania: A Behavioral Analysis
    by Ioan Pop & Szilveszter Fekete & Dan Dacian Cuzdriorean

  • 2013 The Use Of Statistical Information For Financial Reporting Purposes - The Case Of Fadn
    by Ileana Cosmina Pitulice & Catalina Gorgan

  • 2013 The Use Of Fair Value Accounting, Business Outcomes, And Investor Confidence For Selected Romanian And Turkish Firms
    by Ibrahim Mert

  • 2013 Fair Value Measurement Disclosures: Particularities In The Context Of Listed Companies And European Funding
    by Dumitru Matis & Maria Ionela Damian & Carmen Giorgiana Bonaci

  • 2013 Dissemination Of Financial Information Into The Publicsector - An Approach From The View Of The Central Public Administration Entities From Romania
    by Aurelia Stefanescu & Eugeniu Turlea

  • 2013 Bpmn Patterns Used In Management Information Systems
    by Gabriel Cozgarea & Adrian Cozgarea

  • 2013 European evidence on intellectual capital: Linking methodologies with firm disclosures
    by Liliana Feleagă & Niculae Feleagă & Voicu D. Dragomir & Luciana M. Râbu

  • 2013 Characteristic Features Of The Marketing In The Accounting Profession
    by Lect. Steliana Busuioceanu, Ph.D.

  • 2013 Possibility Of Implementing A Modern System Of Reporting Performance Indicators At The Level Of Tourism Units
    by Lect. Bogdan Ravas Ph.D

  • 2013 Quality Of Financial Reporting In Accordance With Ias 7 ”Cash Flow Statement”
    by Assoc. Prof. Victoria Firescu Ph.D & Prof. Jenica Popescu Ph.D

  • 2013 Impact Of Ifrs Transition On Firm-Valuation, An Accruals Analysis On Bse Companies
    by Ph.D, Student Valentin Burca & Ph.D, Professor Mariana Nagy

  • 2013 Geographic Aspects Of Ipard Fund Usage In Function Of Rural Development
    by PhD Student Maja Andrlic, mag.prim.educ.

  • 2013 Reassessement, Accounting Policy On Tangible Presentation In The Financial Statements
    by Firescu Victoria

  • 2013 The Analysis Of Revenues And Expenses Based On Profit And Loss Account
    by Mirela Monea

  • 2013 Implementation Of Ifrs In Romania – Past, Present And Perspectives
    by Valeriu Brabete & Magdalena Mihai & Cristian Dragan & Adriana Iota

  • 2013 Plase And Role Of Estimation In The Accounting Process
    by Dalia Simion & Claudiu Serban & Monica Patrutescu

  • 2013 General Aspects On The Accounting Estimation- Fair Value Report
    by Claudiu Serban & Dalia Simion & Sabin Armaselu

  • 2013 Evolution Of The Concept Of Accounting Estimation And Evaluation
    by Claudiu Serban & Monica Patrutescu & Ovidia Doinea

  • 2013 A new approach to integral information system of a company for business and sustainable development
    by Tatijana Minic & Bratislav Petrovic & Oliver Ilic

  • 2013 Analysing the sustainability of the entities quoted on the B.S.E. using accounting sustainability measures
    by Florentin Caloian

  • 2013 ERP implementation and organizational performance. A Romanian case study of best practices
    by Valentin Florentin Dumitru & Nadia Albu & Cătălin Nicolae Albu & Mădălina Dumitru

  • 2013 6Month: June Merger Of Trading Companies, A Chance Of Salvation During The Crisis
    by Anca-Simona Hromei

  • 2013 3Month: March Financial Analysis From An Accounting Point Of View
    by Mihaela Ungureanu

  • 2013 (Volume XV) Corporate antifraud strategies – Ethics culture and occupational integrity
    by Elena Monica SABĂU & Cleopatra ȘENDROIU & Florinel Marian SGARDEA

  • 2013 (Volume XV) Mitigation In The Banking System In The Context Of Integration In The European Union
    by Laura – Maria POPESCU & Ileana NISULEȘCU

  • 2013 (Volume XV) Calculation Of Company Costs Through The Direct-Costing Calculation Method
    by Florin-Constantin DIMA

  • 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

  • 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

  • 2012 Relevance Of The Accounting Information For The Mergers And Acquisitions In Romania

  • 2012 Comparative Study Regarding The Accounting System In Romania, France, Great Britain And Usa

  • 2012 Execution, Internal Monitoring, Budget Valuation And Financial Control – Elements Of Dministration Of Legal Persons Without Patrimonial Purpose

  • 2012 Instruments For The Improvement Of Cash Flow And For The Rationalization Of Short-Term Financial Investment Applied By Multinational Companies

  • 2012 Controlling And Improvement Of Performance Efficiency Within Industrial Organizations. The Company’S Market-Based Scorecard

  • 2012 Managerial Decisions Taken On Public Health Entities May Be Based On Information Draw From The Income Statement

  • 2012 Accounting Truth In A Society Guided By Interests

  • 2012 Recognition And Assessment In Accountancy

  • 2012 The Accounting System In Poland – Polski System Rachunkowości

  • 2012 Structural Relations Of Financial Statements And The Instruments Of Financial Management

  • 2012 The Use Of Calculation Of Costs For Activities To Improve Cost Management And Profitability

  • 2012 Empirical Study Concerning The Views On The Format Of Cash Flow Statements

  • 2012 The Paradox Of Goodwill: Why Do We Pay More Than The Fair Value? Study On Romanian Companies

  • 2012 Creative Accounting Through The Policies And Accounting Options

  • 2012 Case Study Regarding The Assistance Of An Auditor To A Stock Count

  • 2012 Directions For Improvement Of Managerial Accounting Economic Entities In Romania, In The Current Economic Context

  • 2012 National And International Regarding The Accounting Policies For The Fixed Assets

  • 2012 Muhasebe Meslek Mensuplarına Yönelik Bir Çalışma: Meslek Mensuplarının Demografik Durumları, Mesleki Sorunları ve Değerlendirilmesi
    by Özgür BİYAN

  • 2012 Corporate governance mechanisms and their impact on company performance: A structural equation model analysis
    by Mohammad I Azim

  • 2012 Determinants Of Construction For An Information System Supporting Innovation Management
    by Sabina Rokita & Adriana Kaszuba-Perz

  • 2012 Implementation Of An Erp Package And Its Effect On The Management Accounting System – Author’S Own Research Into Enterprises In Poland
    by Ewelina Zarzycka

  • 2012 Constructing Accounting Uncertainity Estimates Variable
    by Nino Serdarevic

  • 2012 Model Of Accounting Engineering In View Of Earnings Management In Poland
    by Leszek Michalczyk

  • 2012 The Definition of Goodwill - a Chronological Overview
    by Raluca Valeria RATIU & Adriana TIRON TUDOR

  • 2012 Accounting Regulations for Goodwill at a National, European and International Level
    by Raluca Valeria RATIU

  • 2012 Pragmatism of the Account Information, under Application of International Financial Reporting Standards
    by Gheorghe LEPADATU

  • 2012 Assessment and Recognition of Intellectual Capital - Concrete Implications of the Accounting in the Management of Sustainable Development
    by Gheorghe LEPADATU & Marius MICULESCU

  • 2012 International Accounting Standardisation Effects on Business Management during the Global Financial Crisis
    by Gyorgy CSEBFALVI

  • 2012 Investors’ Perception Regarding The Role Of The Economic Entity In Regional Development
    by Iulia JIANU

  • 2012 The Effects of Application of Lean Concept in Retail
    by Radojko LUKIC

  • 2012 Accounting Education in Turkey and Professional Accountant Candidates Expectations from Accounting Education: Uludag University Application
    by Yucel, Elif & Sarac, Mehlika & Cabuk, Adem

  • 2012 The relationship between financial and tax accounting in Albania
    by Ilda Duhanxhiu & Valbona Kapllani

  • 2012 Modelos contables y comprensión de la crisis financiera
    by Dirk J. Bezemer

  • 2012 Social, Economic And Accounting Summary Of The Greek Agricultural Sector 1950-2010: Central Greece Region
    by Michail Th. PAPAILIAS

  • 2012 Managerial Accounting And Environmental Performance Of Bakery Companies
    by Constanta IACOB & Marian TAICU

  • 2012 Financial Conditions and Transparency of the Czech Professional Football Clubs
    by David Procházka

  • 2012 Changes in Accounting Solutions for Transformations of Business Companies and Cooperatives since the Beginning of 2012
    by Hana Vomáčková

  • 2012 Strategic Management Accounting Development during Last 30 Years
    by Libuše Šoljaková

  • 2012 Different Perspectives on Business Performance and Impact on Performance System Design
    by Zbyněk Halíř

  • 2012 Conception of Cash Flow Statement on the Consolidated Basis
    by Vladimír Zelenka

  • 2012 Mistakes of Users of Audited Financial Statements
    by Libuše Müllerová

  • 2012 Current requirements on professional competences of controllers in the Czech Republic
    by Libuše Šoljaková

  • 2012 The Impact of Crisis on Capacity Utilization Information in Company Efficiency Management
    by Jana Fibírová & Bohumil Král

  • 2012 Method of Converting Accounting Data for Tax Purposes in Relation to Long-term Tangible Property
    by Daniela Kynclová

  • 2012 The Information Ability of the Accounting Statements of the Small and Medium Enterprises in the Czech Republic and the Possibility of their Improvement with the Help of the Questionnaire Research
    by Jana Hinke & Milan Hrdý

  • 2012 Accounting and Reporting Regulation of Micro-entities
    by Marcela Žárová

  • 2012 Deferred Tax Arising from Mergers and Divisions
    by Jana Skálová

  • 2012 Provisions according to ČÚS and IAS/IFRS including Empirical Study of Disclosure
    by Michal Bobek

  • 2012 Items Reported in Individual Financial Statements Differently in Comparison of Consolidated Financial Statements
    by Marie Zelenková

  • 2012 Typology of Concepts of Consolidated Financial Statements
    by Vladimír Zelenka

  • 2012 The Development of Accounting Solutions for Transformations of Business Companies and Cooperatives over the Last Twenty Years
    by Hana Vomáčková

  • 2012 Equity during Transformations of Businesses and its Accounting Entry
    by Jana Skálová

  • 2012 Environmental Accounting – A New Challenge for the Accounting System
    by Hajnalka Ván

  • 2012 Accounting – Profession vs. Science
    by Zsuzsanna Ilona Kovács & István Deák

  • 2012 International Accounting Standardisation in Hungarian Practice
    by Jenõ Beke & Mónika Tiszberger

  • 2012 Independence and Objectivity - A Sine Qua Non Principle in Auditing
    by Bogdan Răvaş

  • 2012 “The Net Monetary Statement” and “The Net Non-Monetary Statement” – Assessment Indicators for The Financial Position of The Entity
    by Sorin-Constantin Deaconu

  • 2012 The Dualism of The Accounting Activity of The Company. Characteristics of The Managerial Accounting and Implications in The Management of The Company
    by Alina-Teodora Ciuhureanu

  • 2012 Actuarial Techniques to Assess The Financial Performance. Insurance Applications
    by Mihaela Botea & Marinel Nedeluţ & Corina Ioanăş & Mihaela Gruiescu

  • 2012 Main Coordinates of Accounting Profession Co-Opetitional Model
    by Marioara Avram & Greti Daniela Țogoe

  • 2012 Advantages Obtained by The Small Companies by Appealing To Managerial and Financial Consultancy in A Competitive Environment on The Tourism Services Market
    by Monica Pătruţescu & Dalia Simion & Claudiu Şerban & Sabin Armăşelu

  • 2012 The Manner Financing Influences The Performance of European Union Health Systems – A Case Study: Romania
    by Mariana Man & Bogdan Răvaş

  • 2012 Involvement of Managerial Accounting in Ensuring The Comapny’s Competitiveness on The Market
    by Alina-Teodora Ciuhureanu

  • 2012 Accounting Policies and Estimates in Municipalities between Norms and Reality
    by Iuliana Cenar

  • 2012 Evolution of Intangible Assets – Case Study Knowledge – Based Companies vs. Organizations Top 100 Issuers After Capitalization
    by Nicoleta Rădneanțu

  • 2012 Correlated Analysis of Client-Credit Cost with the One of Supplier - Credit Cost
    by Mirela Monea & Melania Elena Miculeac

  • 2012 Analysis and Accounting of Total Cash Flow
    by Melania Elena Miculeac

  • 2012 The Finance Perspective of the Health Systems in the E.U. Countries
    by Mariana Man & Maria Măcriș

  • 2012 Econometric Study of the Relationship between Dimensions of Corporate Responsibility in the Multinational Companies
    by Grosu Maria

  • 2012 Financial Accounting Reports: Their Importance in Managing SMEs
    by Baba Camelia Mirela

  • 2012 Fiscal Convention in the Context of Globalization
    by Barbu Costel & Niþoi (Barbu) Nicoleta

  • 2012 Merger Strategies of Economic Entities: Fiscal and Accounting Consequences
    by Baba Camelia Mirela

  • 2012 Financial Annual Statements – Source of Information for Determining the Company’s Financial Position and Performance
    by Avram Veronel & Puican Liliana & Avram Marioara

  • 2012 Human Resources Audit. Is It Significant in Evaluation of Management Performance?
    by Susmanschi Georgiana

  • 2012 Informational Systems Characteristics in the Context of Globalization
    by Radu Florin

  • 2012 Information Assurance Due to IFRS Adoption
    by Ungureanu Mihaela

  • 2012 Accounting Integration in Corporate Governance System – Factor to Attract Investments
    by Ungureanu Mihaela

  • 2012 Accounting Risks Impact on Accurate Image
    by Tenovici Cristina Otilia & Ducu Corina Maria

  • 2012 Applying IFRS in Romanian Banking System - Limitations and Challenge
    by Tofãnicã Ramona-Ionela & Horomnea Emil

  • 2012 Budget – Sustainable Development Tool and Instrument in the Fight of Economic Entities Against Economic Crisis
    by Tãnase Gabriela Lidia

  • 2012 Accounting Information in Analisys of Economic Activity and Decision Making System
    by ªerban Claudiu & Simion Dalia & Pãtruþescu Monica

  • 2012 Methods and Options for Recognizing and Measuring Liabilities
    by ªerban Claudiu & Pãtruþescu Monica & Armãºelu Sabin

  • 2012 Impact of XBRL on Financial Reporting in Romania
    by Radu Florin

  • 2012 Accounting Considerations of Companies Distressed. Specific Theory and Practices
    by Petrescu (Neacºu) Claudia-Maria

  • 2012 Cost Information – an Objective Necessity in Optimizing Decision Making
    by Petre Mihaela – Cosmina & Petroianu Grazia - Oana

  • 2012 An Approach for Convergence Regarding the Fair Value Concept versus Fair Market Value
    by Oncioiu Ionica & Nenciu Daniela-Simona

  • 2012 Accounting History – the Mirror of Dynamic Economic and Social Development
    by Ni?oi (Barbu) Nicoleta & Barbu Costel

  • 2012 Initial Recognition of Tangible Assets
    by Nistor Ion

  • 2012 Creative Accounting between the Risk of Disloyal Information and the Assurance of Fidelity in Information
    by Munteanu Petricã

  • 2012 Licit Tax Evasion And Its Implications
    by Moisescu Florentina

  • 2012 Budgetary Incomes and Expenses, Expression of the Public Sector's Dimension of the Emerging Economies Inside the European Union Area
    by Mardiros Daniela-Neonila

  • 2012 The Recovery Term’s Contribution to the Identification of Value Losses from the Use of Fixed Assets. Opportunities and Limitations in the Implementation of the Mathematical Model within the European Area, A Parallel with the Reality Encountered within the Romanian Area
    by Manea Marinela – Daniela

  • 2012 Particularities of Cost Calculation in Services
    by Lenghel Radu Dorin

  • 2012 Considerations regarding the Settlement of Inventory Differences
    by Lenghel Radu Dorin

  • 2012 The Financial-Accounting Communication and Affiliated Informational Risk
    by Istrate Alina-Mariana

  • 2012 The Responsibility for Producing and Validating Financial-Accounting Information
    by Istrate Alina-Mariana

  • 2012 Effectiveness of Various Types of Analysis in Investment Decisions on the Stock Market: Fundamental Analysis and Technical Analysis
    by Dumitrache Ani & Vãtãºoiu Cristian Ionel

  • 2012 The General Risks Arising from the Faulty Application of the Accounting Principles
    by Ducu Corina Maria

  • 2012 The Improvement of the Standardized System of Reporting to Suppliers in Order to Comply with the Stipulations of the Order Of the Ministry of Public Finances no. 1248 from 2012
    by Dragu Gabi Georgiana

  • 2012 Premises and Obstacles to International Accounting Convergence
    by Dima Florin-Constantin

  • 2012 Actual Dimensions of International, European Union and Romanian Experience in the Use of Satellite Accounts
    by Costuleanu Carmen Luiza & Sandu Gabriela & Berheci (Grosu) Maria

  • 2012 Business Benefits, Social Responsibility and Sustainable Development in SME Trough Implementing and Combining ISO 14000 with ISO 26000
    by Ionel Bostan & Alin Emanuel Artene

  • 2012 The Performance Analysis
    by Trandafir Raluca Andreea & Truicã Luiza Denisa & Spãtariu Elena Cerasela

  • 2012 Impact of Intelligent Modern Technologies in Business
    by Adrian Lupaºc & Ioana Lupaºc & Cristina Gabriela Zamfir

  • 2012 Particularities of the Romanian Money Laundering Phenomenon
    by Condrea Elena

  • 2012 The Matrix of Romania’s Underground Economy. Working without Legal Documents
    by Condrea Elena

  • 2012 A Brief History of the Balanced Scorecard: Tradition and Modernity
    by Carmen Mihaela Boteanu & Petrescu Marius

  • 2012 Integrating Sustainability into the Firm Accounting through the Environmental Balance Sheet
    by Ungureanu Mihaela

  • 2012 The Role of Social Balance Sheet in a Modern Accountancy
    by Ungureanu Mihaela

  • 2012 The Evolution of Non-Performing Credits in Romania
    by Tofãnicã Ramona-Ionela

  • 2012 Tax and Accounting Issues in Supply Chain
    by Mihaela Stet

  • 2012 Features of Commercial Operating Risk Analysis
    by Solomon Daniela Cristina

  • 2012 Intellectual Capital Reporting – Advantages, Disadvantages and Usability’s Related to the Traditional Accounting
    by Radu Florin & Gîju George Ciprian & Barbu Costel

  • 2012 News on Accounting and Tax Treatment Related to the Activity of Intracommunitarian Goods Transport
    by Pravãþ Ionela-Cristina

  • 2012 Discounting and Lumping – Financing Methods for External Commerce Operations in the Current Context of Worldwide Economic Crisis. Accounting Treatment
    by Pravãþ Ionela-Cristina

  • 2012 Fiscal Fraud and the Underground Economy in Romania
    by Popescu Luigi & Rãdulescu Magdalena

  • 2012 The Role of Accounting Information in the Decision Making Process
    by Petroianu Grazia – Oana

  • 2012 Some Considerations Over the Simplification of Costs Calculation for Small and Medium-Size Entities
    by Lenghel Radu Dorin

  • 2012 Some Accountancy Considerations Over the Cession of Claims
    by Lenghel Radu Dorin

  • 2012 Professional Judgement and Risk Propensity in Financial Audit
    by Iancu Octavian Ionescu

  • 2012 The New Approach of Qualitative Characteristics of Accounting Information in Financial Reporting
    by Gãdãu Liana

  • 2012 The Impact Of Great Depression On The American Accounting Practice
    by Toman Cristina

  • 2012 Contemporary Approaches Of Company Performance Analysis Based On Relevant Financial Information
    by Popa Dorina & Kiss Melinda & Sziki Klara

  • 2012 Quality Of Accounting Information To Optimize The Decisional Process
    by Miculescu Corina & Miculescu Marius Nicolae

  • 2012 Some Considerations Over The Internal Control In The Context Of Current Accountancy Regulations
    by Lenghel Dorin Radu

  • 2012 Some Apects Regarding The Consolidated Financial Statements
    by Hada Teodor & Szora Tamas Atila

  • 2012 Management Accounting In European Social Fund Financed Projects In Romania
    by Tatiana Danescu & Dogar Cristian

  • 2012 Changes Caused By Computerization In Accounting Management
    by Danciu Radu & Deac Marius

  • 2012 Creative Disclosure: An Experimental Study
    by Vladu Alina Beattrice & Cuzdriorean Dan Dacian

  • 2012 Importance And Vulnerability Of True And Fair View In The Romanian Accounting Environment -Case Study
    by Vladu Alina Beattrice & Matis Dumitru

  • 2012 Global Financial Crisis – An Accounting Literature Review And Overview
    by Toman Cristina

  • 2012 Is Gratuitousness A Reason For Joining An Educational Master Programme In Audit? Survey Evidence Using Statistical Methods
    by Span Georgeta Ancuta & Popa Irimie Emil & Mare Codruta & Dragos Cristina

  • 2012 Aspects Of Company Performance Analysis Based On Relevant Financial Information And Nonfinancial Information
    by Popa Dorina & Bogdan Victoria & Balaciu Diana &

  • 2012 Value Relevance Of Group Financial Statements Based On Entity Versus Parent Company Theory: Evidence From The Largest Three European Capital Markets
    by Muller Victor-Octavian

  • 2012 A Statistical Approach Of Perceptions Of Master Accountancy Graduates Concerning Early Career Experiences
    by Mare Codruta & Dragos Cristian & Popa Irimie Emil & Span Georgeta Ancuta

  • 2012 The Impact Of The Business And Organizational Size Of A Company Along With Gri And Csr Adoption On Integrating Sustainability Reporting Practices
    by Dragu Ioana-Maria & Tiron-Tudor Adriana

  • 2012 The Relationship Between Accounting And Taxation - The Romanian Accounting Environment
    by Cuzdriorean Dan Dacian & Albu Catalin Nicolae & Albu Nadia

  • 2012 Financial Balance And Loans Of The Shareholders To The Company
    by Burja Vasile & Rus Luminita

  • 2012 Accounting On The Particularities That Concession Agricultural Units

  • 2012 Accounting Standard Setting In The International Arena: Update On The Convergence Project
    by Bonaci Carmen Giorgiana & Mustata Razvan V. & Matis Dumitru

  • 2012 European Harmonization Of Consolidated Financial Statements Regulations?
    by Baltariu Carmen-Alexandra & Cirstea Andreea

  • 2012 Moralities And Ethics. The Paradox Of The Parable Of The Unjust Steward And The Paradox Of Creative Accounting
    by Balaciu Diana & Bogdan Victoria

  • 2012 Social Performance Enhances Financial Performance. Benefits From Csr
    by gazzola patrizia

  • 2012 How Euro Banknotes in Circulation Affect Intra-Eurosystem Balances
    by Lenka Krsnakova & Maria Oberleithner

  • 2012 Euro Cash in Austria, Ten Years On
    by Alexandra Koch & Doris Schneeberger

  • 2012 Accounting for Income Taxes: Primer, Extant Research, and Future Directions
    by Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A.

  • 2012 Earnings Management, Conservatism, and Earnings Quality
    by Ewert, Ralf & Wagenhofer, Alfred

  • 2012 Financial Reporting for Financial Instruments
    by Ryan, Stephen G.

  • 2012 Explicit and Implicit Incentives for Multiple Agents
    by Glover, Jonathan

  • 2012 Taxation of Multinational Corporations
    by Blouin, Jennifer

  • 2012 Green Accounting for Corporate Sustainability
    by Bettina Hódi Hernádi

  • 2012 The Current Role of Accounting Information Systems
    by Zsuzsanna Tóth

  • 2012 Limited Liability, Asymmetric Taxation, and Risk Taking - Why Partial Tax Neutralities Can Be Harmful
    by Ralf Ewert & Rainer Niemann

  • 2012 Economic Benefit Assignment in Environmental Cost Allocation: Toward a Suggestion Model
    by Collins C. Ngwakwe

  • 2012 Information Content of Analysts' Stock Ratings and Earnings Forecasts in the Presence of Management Earnings Forecasts
    by Koji Ota

  • 2012 Bank-Firm Relationships and Security Analyst Activities: Evidence from Japan
    by Kentaro Koga & Satomi Uchino

  • 2012 Does the Balance Sheet Approach Improve the Usefulness of Accounting Information?
    by Masaki Kusano

  • 2012 The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan
    by Noriyuki Tsunogaya & Parmod Chand

  • 2012 What Do Smoothed Earnings Tell Us about the Future?
    by Yusuke Takasu & Makoto Nakano

  • 2012 The Assets Accounting – Support of the Lending Process Analysis
    by Gheorghe V. Lepadatu

  • 2012 Green Accounting from a Budget Perspective
    by Adriana-Mihaela Gornea & Radu-Daniel Loghin

  • 2012 The Importance of Financial Accounting Information in the Internal Audit
    by Ion Croitoru & George Calota

  • 2012 The Role of Internal Audit in the Corporate Governance Process
    by Raluca Oana Ivan

  • 2012 Management Aspects of Budgeting Costs in the Modern Enterprises
    by Mihaela Daniela Vladu

  • 2012 Theoretical Considerations On The Influence Of Ethical Principles On Audit Quality, Between Objectivity And Responsibility Of The Accounting Profession
    by Ana-Maria Pascu

  • 2012 Models And Practices Of Corporate Governance Worldwide
    by Mihaela Ungureanu

  • 2012 Integration Of Green Accounting Into Romanian Accounting System
    by Mihaela Ungureanu

  • 2012 The Employee Stock Ownership Program Phenomena: Evidence From Indonesia
    by I Putu Sugiartha Sanjaya

  • 2012 Problems Of Maintaining Adequate Accounting Records For A Non-Profit Organization In Sub-Saharan Africa
    by John R. Ledgerwood & Stephen N. Morgan

  • 2012 An Empirical Study Of The Relationship Between Corporate Social Responsibility Disclosure And Organizational Performance: Evidence From Libya
    by Nagib Salem Bayoud & Marie Kavanagh & Geoff Slaughter

  • 2012 Asset Growth And Firm Performance Evidence From Greece
    by Anastasia Maggina & Angelos Tsaklanganos

  • 2012 Do Investors Use Customer Metrics To Value High Growth Service Firms?
    by Neeraj J. Gupta & Joseph Golec

  • 2012 Corporate Social Responsibility Disclosure: Evidence From Libyan Managers
    by Nagib Salem Bayoud & Marie Kavanagh

  • 2012 Effect Of Auditor’S Judgment And Specialization On Their Differential Opinion Between Semiannual And Annual Financial Reports
    by Hsiang-Tsai Chiang & Shu-Lin Lin

  • 2012 Accountant And User Perceptions Of Fair Value Accounting: Evidence From Fiji
    by Rajni Devi & Joycelyn Devi & Rashika Kumar & Charlotte Taylor

  • 2012 Hedging, Hedge Accounting And Speculation: Evidence From Canadian Oil And Gas Companies
    by Rikard Smistad & Igor Pustylnick

  • 2012 Partnering With Practice For Accounting Education: Evidence From The Pacific
    by Shiro Shivani Devi & Rashika Saroshma Kumar & Sherlin Krishna Raju

  • 2012 An Algorithm For The Detection Of Revenue And Retained Earnings Manipulation
    by Igor Pustylnick

  • 2012 Comprehensive Income Disclosures: Evidence From Italy
    by Olga Ferraro,

  • 2012 Factors Associated With Firm Performance: Empirical Evidence From The Kingdom Of Saudi Arabia
    by Abdullah Mohammed Alzharani & Ayoib Che-Ahmad & Khaled Salmen Aljaaidi

  • 2012 The Impact Of Ifrs For Smes On The Accounting Profession: Evidence From Fiji
    by Fazeena Fazneen Hussain & Priyashni Vandana Chand & Prena Rani

  • 2012 Value Relevance Of Book And Tax Income: A Macroeconomic Conditions Perspective
    by Mingjun Zhou

  • 2012 A Test Of The Ohlson Model On The Italian Stock Exchange
    by Antonella Silvestri & Stefania Veltri

  • 2012 An Empirical Analysis Of Market Reaction To Corporate Accounting Malfeasance
    by Liz Washington Arnold & Peter Harris

  • 2012 Are Buybacks Increasing Eps?
    by Margaret (Peg) Horan

  • 2012 Finding The Outer Limits Of Irs Accounting Discretion: The Kollman Case
    by Deborah K. Jones & Albert D. Spalding, Jr.

  • 2012 Organization of Small Business Accounting
    by Oksana Makarova

  • 2012 Influence of Land Lease Contract Registration on Agricultural Company Accounting and Taxation
    by Ella Sysak & Volodymyr Slobodian

  • 2012 Role of Institutional Theory in Management Accounting Methodological Basis Formation
    by Iryna Sadovska

  • 2012 Methodological Provisions for Analysis of Business Intangible Assets Use
    by Olesya Romanenko

  • 2012 Methods of Cost Accounting and Production Costs Calculation: Merits and Demerits
    by Alla Pohosova & Olena Yarmolyuk

  • 2012 Physiocratic Aspects of Accountancy Profession Development in Agricultural Sector
    by Volodymyr Metelytsia

  • 2012 IFRS Adoption and Financial Reporting Quality: Taiwan Experience
    by Ching-Chieh Lin & Chi-Yun Hua & Wen-Hsiang Lin & Wen-Chih Lee

  • 2012 Make-or-Buy Decisions: What Choice for an Accounting Services in a Developing Country?
    by Serge Valant Gandja & Christophe Estay

  • 2012 Written Ethical Code of Conduct for Accountants in Turkey and Criticisms of These Codes
    by Evren Ayranci

  • 2012 The Actuarial Accounting in the Modern Financial-Accounting Management with Applications to the Entities
    by Gheorghe V. Lepadatu

  • 2012 Agricultural Activities – TAS 41: Turkey Example
    by Haluk Duman & Rabia Ozpeynirci & M. Yilmaz Icerli

  • 2012 Factors Affecting the Value Relevance of Accounting Information
    by Mahmoud Dehghan Nayeri & Ali Faal Ghayoumi & Mohammad Ali Bidari

  • 2012 The Impact of Management Information System on the Overall Performance and Efficiency of the Workforce of the Accountant General (Peshawar). A Research Base Study
    by Muhammad Hashim & Asfandyar Yousaf & Muhammad Jehangir & Samiullah Khan & Noor-ul-Hadi

  • 2012 New International Standards a Solution to Promote Green Innovation in SMEs
    by Aura Emanuela Domil & Alin Emanuel Artene

  • 2012 Working Capital Management, Liquidity and Corporate Profitability Among Quoted Firms in Nigeria Evidence from the Productive Sector
    by Sebastian Ofumbia Uremadu & Ben-Caleb Egbide & Patrick E. Enyi

  • 2012 The Economic Global Crisis, the Financial Reporting and the Corporate Governance
    by Gheorghe V. Lepadatu

  • 2012 The New Accounting and the IFRS Requests. The Payment Based on Shares (IFRS 2) – Request of the Knowledge Economy
    by Gheorghe V. Lepadatu

  • 2012 The Value Added of Public Private Partnership. General Overview
    by Hussien Ahmad Al-Tarawneh

  • 2012 The Evolution Of Managerial Accounting
    by Delia MANEA

  • 2012 Benefits Of Indirect Costs Allocation With Cost Drivers
    by Delia MANEA & Mircea BARBU

  • 2012 Demanda de información sobre capital intelectual en las Universidades públicas españolas
    by Ramírez Córcoles, Yolanda & Santos Peñalver, Jesús F & Tejada Ponce, Ángel

  • 2012 Value Relevance of Book Value & Earnings Under the Local GAAP and IFRS: Evidence from Turkey
    by Gulhan SUADIYE

  • 2012 Impacto de las IFRS en los reportes financieros de empresas listadas en la Bolsa Mexicana de Valores
    by Noemí Vásquez Quevedo

  • 2012 Terrorist attacks and company financial numbers: Evidence on earnings management and value relevance from Madrid, London and Istanbul
    by Iatridis, George

  • 2012 Internal corporate governance, CEO turnover, and earnings management
    by Hazarika, Sonali & Karpoff, Jonathan M. & Nahata, Rajarishi

  • 2012 Reputation penalties for poor monitoring of executive pay: Evidence from option backdating
    by Ertimur, Yonca & Ferri, Fabrizio & Maber, David A.

  • 2012 Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany
    by Bornemann, Sven & Kick, Thomas & Memmel, Christoph & Pfingsten, Andreas

  • 2012 Earnings management and auditor specialization in the post-sox era: An examination of the banking industry
    by DeBoskey, David Gregory & Jiang, Wei

  • 2012 Accruals quality and analyst coverage
    by Lobo, Gerald J. & Song, Minsup & Stanford, Mary

  • 2012 Analyst following, staggered boards, and managerial entrenchment
    by Jiraporn, Pornsit & Chintrakarn, Pandej & Kim, Young S.

  • 2012 Financial reporting opacity and informed trading by international institutional investors
    by Maffett, Mark

  • 2012 The effects of firm-initiated clawback provisions on earnings quality and auditor behavior
    by Chan, Lilian H. & Chen, Kevin C.W. & Chen, Tai-Yuan & Yu, Yangxin

  • 2012 Financial reporting frequency, information asymmetry, and the cost of equity
    by Fu, Renhui & Kraft, Arthur & Zhang, Huai

  • 2012 Earnings announcements and attention constraints: The role of market design
    by Chakrabarty, Bidisha & Moulton, Pamela C.

  • 2012 Managerial reporting, overoptimism, and litigation risk
    by Laux, Volker & Stocken, Phillip C.

  • 2012 Globalizing the boardroom—The effects of foreign directors on corporate governance and firm performance
    by Masulis, Ronald W. & Wang, Cong & Xie, Fei

  • 2012 The implied cost of capital: A new approach
    by Hou, Kewei & van Dijk, Mathijs A. & Zhang, Yinglei

  • 2012 Earnings restatements and differential timeliness of accounting conservatism
    by Ettredge, Michael & Huang, Ying & Zhang, Weining

  • 2012 Institutional ownership and conservatism
    by Ramalingegowda, Santhosh & Yu, Yong

  • 2012 The effect of enforcement on timely loss recognition: Evidence from insider trading laws
    by Jayaraman, Sudarshan

  • 2012 Do financial analysts' long-term growth forecasts matter? Evidence from stock recommendations and career outcomes
    by Jung, Boochun & Shane, Philip B. & Sunny Yang, Yanhua

  • 2012 Research in accounting for income taxes
    by Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A.

  • 2012 The incentives for tax planning
    by Armstrong, Christopher S. & Blouin, Jennifer L. & Larcker, David F.

  • 2012 The factors affecting illegal insider trading in firms with violations of GAAP
    by Thevenot, Maya

  • 2012 SEC enforcement: Does forthright disclosure and cooperation really matter?
    by Files, Rebecca

  • 2012 The information content of annual earnings announcements and mandatory adoption of IFRS
    by Landsman, Wayne R. & Maydew, Edward L. & Thornock, Jacob R.

  • 2012 Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows
    by Badertscher, Brad A. & Collins, Daniel W. & Lys, Thomas Z.

  • 2012 Executive overconfidence and the slippery slope to financial misreporting
    by Schrand, Catherine M. & Zechman, Sarah L.C.

  • 2012 Measuring securities litigation risk
    by Kim, Irene & Skinner, Douglas J.

  • 2012 Does eliminating the Form 20-F reconciliation from IFRS to U.S. GAAP have capital market consequences?
    by Kim, Yongtae & Li, Haidan & Li, Siqi

  • 2012 Does Regulation FD work? Evidence from analysts' reliance on public disclosure
    by Kross, William J. & Suk, Inho

  • 2012 A new measure of earnings forecast uncertainty
    by Sheng, Xuguang & Thevenot, Maya

  • 2012 Corporate governance and the information environment: Evidence from state antitakeover laws
    by Armstrong, Christopher S. & Balakrishnan, Karthik & Cohen, Daniel

  • 2012 Audited financial reporting and voluntary disclosure as complements: A test of the Confirmation Hypothesis
    by Ball, Ray & Jayaraman, Sudarshan & Shivakumar, Lakshmanan

  • 2012 Corporate suppliers and customers and accounting conservatism
    by Hui, Kai Wai & Klasa, Sandy & Yeung, P. Eric

  • 2012 Earnings dispersion and aggregate stock returns
    by Jorgensen, Bjorn & Li, Jing & Sadka, Gil

  • 2012 The options market response to accounting earnings announcements
    by Truong, Cameron & Corrado, Charles & Chen, Yangyang

  • 2012 Value relevance of earnings, book value and dividends in an emerging capital market: Kuwait evidence
    by Al-Hares, Osama M. & AbuGhazaleh, Naser M. & Haddad, Ayman E.

  • 2012 Loan loss provisioning and income smoothing in US banks pre and post the financial crisis
    by El Sood, Heba Abou

  • 2012 Mandatory IFRS adoption and its impact on analysts' forecasts
    by Jiao, Tao & Koning, Miriam & Mertens, Gerard & Roosenboom, Peter

  • 2012 Audit quality in common-law and code-law emerging markets: Evidence on earnings conservatism, agency costs and cost of equity
    by Iatridis, George Emmanuel

  • 2012 Analyzing long-term average adjustment of financial ratios with spatial interactions
    by Mate-Sanchez, Mariluz & López Hernández, Fernando A. & Lacambra, Jesus Mur

  • 2012 Using PDA consistency checks to increase the precision of profits and sales measurement in panels
    by Fafchamps, Marcel & McKenzie, David & Quinn, Simon & Woodruff, Christopher

  • 2012 Performance choice, executive bonuses and corporate leverage
    by Duru, Augustine & Iyengar, Raghavan J. & Zampelli, Ernest M.

  • 2012 The effect of quarterly earnings guidance on share values in corporate acquisitions
    by Koch, Adam S. & Lefanowicz, Craig E. & Robinson, John R.

  • 2012 Internal governance, legal institutions and bank loan contracting around the world
    by Ge, Wenxia & Kim, Jeong-Bon & Song, Byron Y.

  • 2012 The effects of venture capital syndicate diversity on earnings management and performance of IPOs in the US and UK: An institutional perspective
    by Chahine, Salim & Arthurs, Jonathan D. & Filatotchev, Igor & Hoskisson, Robert E.

  • 2012 International Corporate Tax Avoidance Practices: Evidence from Australian Firms
    by Taylor, Grantley & Richardson, Grant

  • 2012 What Drives Quality of Firm Risk Disclosure?
    by Miihkinen, Antti

  • 2012 Firm incentives, institutional complexity and the quality of “harmonized” accounting numbers
    by Isidro, Helena & Raonic, Ivana

  • 2012 Earnings Persistence and Stock Market Reactions to the Different Information in Book-Tax Differences: Evidence from China
    by Tang, Tanya Y.H. & Firth, Michael

  • 2012 Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers
    by Ratnatunga, Janek & Tse, Michael S.C. & Balachandran, Kashi R.

  • 2012 Top management turnover, firm performance and government control: Evidence from China's listed state-owned enterprises
    by Hu, Fang & Leung, Sidney C.M.

  • 2012 Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?
    by Hsu, Audrey Wen-hsin & Duh, Rong-Ruey & Cheng, Kang

  • 2012 Are Multinational Corporate Tax Rules as Important as Tax Rates?
    by Lee, Namryoung & Swenson, Charles

  • 2012 Board of Directors, Audit Committee Characteristics and Performance of Saudi Arabia Listed Companies
    by Yahya Ali Al-Matari & Abdullah Kaid Al-Swidi & Faudziah Hanim Bt Fadzil & Ebrahim Mohammed Al-Matari

  • 2012 Assessing the Predictive Power of Customer Satisfaction for Financial and Market Performances: Price-to-Earnings Ratio is a Better Predictor Overall
    by Pierre Rostan & Alexandra Rostan

  • 2012 Earnings Management, Audit Quality and Legal Environment: An International Comparison
    by Mehmet Ünsal Memis & Emin Hüseyin Cetenak

  • 2012 A Study on Accounting Standards with Regards to Financial Instruments
    by Diana COZMA IGHIAN

  • 2012 The Assessment of Hedge Effectiveness
    by Cristina BUNEA-BONTAS

  • 2012 Modelos causales de indicadores en la información corporativa sobre sostenibilidad
    by José Juan Déniz Mayor & María Concepción Verona Martel

  • 2012 Apuntes de economía ortodoxa a la regulación contable, elementos para la comprensión y critica de las normas contables
    by Jorge Alexander Rodríguez Otálora

  • 2012 El potencial de los estudios retóricos en la investigación contable
    by Fabián Leonardo Quinche Martín

  • 2012 Estudio de los gastos de I+D: un análisis empírico en el sector del automóvil
    by Teresa Duarte Atoche & José Ángel Pérez López & José Antonio Camúñez Ruiz

  • 2012 Investisseurs à long terme, régulation financière et croissance soutenable
    by Michel Aglietta & Sandra Rigot

  • 2012 Pourquoi des politiques d'incitation à l'investissement de long terme ?
    by Didier Janci

  • 2012 Normes comptables et création de valeur
    by Philippe Danjou

  • 2012 Theoretical And Practical Considerations Regarding The Cost Calculation Using Direct Costing
    by Cristina Aurora BUNEA-BONTAS

  • 2012 Legal Considerations Regarding The Introduction And Implement Of The Proposed `Financial Transaction Tax` On Pension Funds. Impact On Transaction Costs
    by BADOI Mariana & BRINZA Diana

  • 2012 The Financial And Structural Capabilities Of Key Infrastructure Sectors In Serbia
    by Dejan Malinić & Vlade Milićević

  • 2012 Investor Relations On The Internet: Analysis Of Companies On The Serbian Stock Market
    by Bojan Đorđević & Mira Đorđević & Dragiša Stanujkić

  • 2012 Taxation, Internationalization And Fiscal Harmonization
    by Ioan Pop

  • 2012 The Particular Case Of Smes Regarding Financial Reporting And Accounting For Investment Property

  • 2012 Problems in Defining the Essence and Scope of Financial Accounting
    by Fanya Filipova

  • 2012 Profitability, Growth, and Different Flow Ratio Concepts: Implications for Failing Firms
    by Erkki K. Laitinen

  • 2012 E-invoicing and new processes and services in the Italian banking industry
    by Liliana Fratini Passi

  • 2012 E-invoicing, new trends in Italy and worldwide
    by Liliana Fratini Passi

  • 2012 A Situation Analysis Related To Ethics Education In Accordance With International Accounting Education Standards Board’S Regulations
    by Sezen Cubukcu

  • 2012 The Impact of Direct Benefits of Control on the Price Informative Value of Voluntary Information Disclosure: An Empirical Study of the Iranian Public Listed Companies
    by Gholamreza ZANDI & Alireza SHAHABI

  • 2012 Intangible Assets: Are These Resources Sufficiently Visible and Properly Controlled?
    by Adriana - Sofia DUMITRESCU

  • 2012 Fair Value Measurements and Earnings Forecasts Accuracy: Evidence for Romanian Listed Companies
    by Mihaela IONASCU

  • 2012 Dividend Policy and Firm Performance: A Study of Listed Firms in Nigeria
    by Uwalomwa UWUIGBE & Jimoh JAFARU & Anijesushola AJAYI

  • 2012 The Adequacy of Accounting Mandatory Disclosure under the Global Financial Crisis. A Field Study in Jordan
    by Ali. A. AL. ZOUBI & Naser. Y. AL. ZOUBI

  • 2012 The Told and Retold Story of Romanian Accounting
    by Iulia JIANU & Ionel JIANU

  • 2012 Auditor Engagement Decision: An Exploratory Study in the Tunisian Context
    by Insaf OUERTANI & Salma DAMAK AYADI

  • 2012 Determinants of the Extent of Voluntary Disclosure in the Annual Reports of the Tunisian Firms
    by Raida CHAKROUN & Hamadi MATOUSSI

  • 2012 An Investigation on Possible Links between Risk Management, Performance Measurement and Reward Schemes
    by Selena AURELI & Federica SALVATORI

  • 2012 Comments on “The Relationship between Environmental Reporting and Corporate Governance Characteristics of Romanian Listed Entities”
    by Gheorghita DIACONU

  • 2012 The Relationship between Environmental Reporting and Corporate Governance Characteristics of Romanian Listed Entities
    by Ionel-Alin IENCIU

  • 2012 Comments on “Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets”
    by Clemente KISS

  • 2012 Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets
    by Costel ISTRATE

  • 2012 Comments on “Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices”
    by Tal LAHAV

  • 2012 Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices
    by Diana Elisabeta BALACIU & Victoria BOGDAN & Ioana Teodora MESTER & Dana GHERAI

  • 2012 Comments on “Perceptions of Preparers from Romanian Banks Regarding IFRS Application”
    by Andrei DOCHIA

  • 2012 Perceptions of Preparers from Romanian Banks Regarding IFRS Application
    by Madalina GIRBINA & Mihaela MINU & Stefan BUNEA & Marian SACARIN

  • 2012 Comments on “The Use of Accounting Information by Financial Analysts in Emergent Markets: The Case of Romania”
    by Razvan NAN

  • 2012 The Use of Accounting Information by Financial Analysts in Emergent Markets: The Case of Romania
    by Mihaela IONASCU & Ion IONASCU

  • 2012 Bridging the Gap between Accounting Academic Research and Practice: Some Conjectures from Romania
    by Catalin Nicolae ALBU & Serban TOADER

  • 2012 A Profile of JAMIS Publications between 2006 and 2012. Reflections on the Journey towards Internationalization
    by Nadia ALBU & Camelia Iuliana LUNGU

  • 2012 Social Networking as an Alternative Environment for Education
    by Andrei STANCIU & Florin MIHAI & Ofelia ALECA

  • 2012 Assessment of the IT Governance Perception within the Romanian Business Environment
    by Pavel NASTASE & Simona Felicia UNCHIASU

  • 2012 Financial Characteristics of High Performance Companies in Turkey: A Comparative Analysis of Stable Economy in the Financial Crisis Era
    by Ahmet TUREL & Asli TUREL & Belverd E. NEEDLES, Jr.

  • 2012 Romanian Professional Accountants’ Perception on the Differential Financial Reporting for Small and Medium-Sized Enterprises
    by Stefan BUNEA & Marian SACARIN & Mihaela MINU

  • 2012 Corporate Governance, Internal Audit and Environmental Audit - The Performance Tools in Romanian Companies
    by Maria RADU

  • 2012 Evolution And Performance Analysis For Wine Entities In Romania
    by Dan Topor & Sorinel Capusneanu & Alina Putan

  • 2012 Retrospective Of Financial Reporting On Capital Market
    by Diana Muresan

  • 2012 It&C Applications In Cabinets Of Accounting Expertise: Theoretical And Empirical Exploration
    by Florin Mihai & Bogdan Stefan Ionescu & Iuliana Mariana Ionescu & Laura Tudoran

  • 2012 Call For Professional Judgment Policy And Accounting Estimates Changes Within Public Institutions
    by Iuliana Cenar

  • 2012 New Dimensions Of Performance Measurement
    by Sorinel Capusneanu & Cristian-Marian Barbu & Hassan Danial Aslam

  • 2012 Small Business Development During The Crisis
    by Sorin Briciu & Constantin Groza & Alina Putan

  • 2012 The Principle Of Business Continuity In Terms Of Financial Audit
    by Tamas Attila Szora & Joldos (Udrea) Ana-Maria & Dobra Iulian & Turta Irina

  • 2012 Corporate Governance And The Financial Reporting Process
    by Dumitru Matis & Sorana Mihaela Manoiu & Carmen Giorgiana Bonaci

  • 2012 Harmonization Of Goodwill Reporting Practice In The Consolidated Financial Statements Of Romanian Groups
    by Carmen-Alexandra Baltariu & Andreea Cirstea

  • 2012 True And Fair View And Creative Accounting Conceptual Delimitations Based On Papineau`S Tree Methodology
    by Alina Beattrice Vladu & Dumitru Matis & Oriol Amat Salas

  • 2012 The Value Relevance Of Earnings In A Transition Economy: Evidence From Romanian Stock Market
    by Lavinia Minodora Takacs

  • 2012 Cognitive Meanings Of Management Control In Estimating The Degree For Achieving The Strategy
    by Alina Putan & Dan Ioan Topor & Maria Gheorghian

  • 2012 Creative Disclosure - Feature Of Creative Accounting
    by Dumitru Matis & Alina Beattrice Vladu & Dan Dacian Cuzdriorean

  • 2012 Creative Accounting, An Expression Of The Disconnection Between Accounting And Taxation
    by Adrian Grosanu & Paula Ramona Rachisan & Sorin Romulus Berinde

  • 2012 The Relationship Between Accounting And Taxation Insight The European Union: The Influence Of The International Accounting Regulation
    by Dan Dacian Cuzdriorean & Dumitru Matis

  • 2012 Coordinates Of Short-Term Benefits Granted To Academics
    by Iuliana Cenar

  • 2012 National And International Perspectives On The Quality Of Accounting Information38
    by Assist. Alina Rusu

  • 2012 Advanced Costing Methods And Their Utility In Organizing Management Accounting
    by Letiția Maria Rof

  • 2012 Tangible Assets Revaluation And The Fair View
    by Partenie Dumbravă & Márton Albert & Csősz Csongor

  • 2012 Quantitative Research On Real Possibilities Of (Re)Development Of Tourism In The Resort Malnaş Băi
    by Erika Kulcsár

  • 2012 Introduction Of The Euro
    by Stănculescu Mimi-Florina

  • 2012 Accounting Treatments Regarding Costs And Income Of Non-Patrimonial Entities
    by Sorin-Constantin Deaconu

  • 2012 Considerations concerning the influence of foreign trade activities on getting financial and accounting information
    by Magdalena MIHAI & Cristian DRAGAN & Valeriu BRABETE & Adriana IOTA

  • 2012 The Accountant And Fiscal Point Of Viev Concerning Some Of The Tva Paying Persons Obligations
    by Maria Sandu

  • 2012 Management And Analysis Of Financial Added Value Based On Economic Principles
    by Melania Elena Miculeac

  • 2012 The Protection And The Access To The Financial Information From The Perspective Of The Financial Control
    by Marioara Avram & Serju Dumitrescu & Alexandru Avram

  • 2012 Estimation Of The Capitalization Rate In Real Estate Property Analysis And Appraisal
    by Ion Anghel & Raluca Florentina Cretu

  • 2012 Information On The Cost And Managerial Decisions In The Companies In The Baking Industry
    by Marian Taicu

  • 2012 Improving The Learning Methodology For The Higher Accounting Education In Romania
    by Iuliana Mariana IONESCU & Bogdan Stefan IONESCU & Florin MIHAI

  • 2012 Professional Accountants’ Ethics In The Context Of Corporate Governance
    by Marioara Avram & Greti Daniela Togoe

  • 2012 Considerations On The Organization Of The Management Accounting System In Bakery Companies
    by Marian Taicu

  • 2012 Conceptual And Legal Framework For The Organization Of Management Accounting And Cost Calculation In Industry Of Manufacturing Dairy Products
    by Cristiana Bogdanoiu

  • 2012 Providing Quality – A Key To Success
    by Oana Staiculescu & Angel-Cristian Staiculescu

  • 2012 Case Study Cost Calculation In The Medical Dental Services Area
    by Constantin Camelia & Marian Gaman

  • 2012 Creative Accounting From True And Fair View To Fiscal Fraud
    by Mihaela Popa

  • 2012 Calculation Methods Used In The Dairy Industry
    by Cristiana Bogdanoiu

  • 2012 Accounting Policies And Options Regarding Tangible Assets' Evaluations
    by Mihaela Popa

  • 2012 Considerations On The Pay System And Social Security In Spain
    by Mihaela – Andreea Nastasie

  • 2012 Annual Financial Statements - Instrument Used In The Management Of Economic Entities
    by Liliana Puican & Greti Daniela Togoe

  • 2012 Preparing The Implementation Of The Abc System In The Tourismunits
    by Bogdan Ravas

  • 2012 Evaluation Of The Real Estate Properties - Novelties Within The Cost Approach Method Of Assets
    by Raluca Florentina Cretu & Ion Anghel

  • 2012 Aspects Of The International Financial Reporting Standards And The Ias Governing In Global Context
    by Niculina Rosu-Hamzescu

  • 2012 The Advantages Of Treating Indirect Costs By The Abc Method Also In The Tourism Units
    by Bogdan Ravas

  • 2012 An Operational Model To Analyze The Evolution Of Wage Bill For Smes In Romania
    by Anca Antoaneta Varzaru

  • 2012 Considerations Upon Sampling In The Field Of Financial Audit
    by Veronel Avram & Mihaela Dutescu

  • 2012 The Costs And The Management Of The Firm
    by Ion Ionescu

  • 2012 Aspects Of The International Financial Reporting Standards And The Ias Governing In Global Context
    by Niculina Rosu-Hamzescu

  • 2012 Evolution In Time Of An Economic Entity’S Performance
    by Andra Cornean & Ioana Bufan

  • 2012 The Evolution of the Accounting Practices During the Recent Economic Crisis: Empirical Survey Regarding the Earnings Management
    by Cătălina Gorgan & Vasile Gorgan & Valentin Florentin Dumitru & Ileana Cosmina Pitulice

  • 2012(XXII) An Overview On The Adoption And Implementation Of Activity - Based Costing In Practice
    by Ildikó Réka CARDOS & Stefan PETE & Vasile Daniel CARDOS

  • 2011 Stable Shareholdings, the Decision Horizon Problem, and Patterns of Earnings Management
    by Akinobu Shuto & Takuya Iwasaki

  • 2011 The international politics of IFRS harmonization
    by Karthik Ramanna

  • 2011 How to Ensure Consistency between Discount Rates and Cash Flows?
    by Sergei Vasilievich CHEREMUSHKIN

  • 2011 Contingent Consideration ? The New Valuation Challenge under IFRS 3 (rev. 2008)
    by Lars F. WIECHEN

  • 2011 The Mixed Accounting Model under IAS 39: Current Impact on Bank Balance Sheets and Future Developments
    by Bischof, Jannis & Ebert, Michael

  • 2011 Factors Associated with Student Performance in Financial Accounting Course
    by Ali Uyar & Ali Haydar Gungormus

  • 2011 Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias
    by Müller, Hans Christian

  • 2011 Regelwerke der IT-Compliance - Klassifikation und Übersicht. Teil 1: Rechtliche Regelwerke
    by Klotz, Michael

  • 2011 Forecast Errors in Undisclosed Management Sales Forecasts: The Disappearance of the Overoptimism Bias
    by Müller, Hans Christian

  • 2011 Disclosure, transparency, and market discipline
    by Freixas, Xavier & Laux, Christian

  • 2011 Extended dividend, cash flow and residual income valuation models: Accounting for deviations from ideal conditions
    by Heinrichs, Nicolas & Hess, Dieter & Homburg, Carsten & Lorenz, Michael & Sievers, Soenke

  • 2011 Il livello di disclosure volontaria del modello di business all'interno del prospetto informativo di quotazione
    by Carlo Bagnoli & Giulia Redigolo

  • 2011 Banks Net Interest Margin in the 2000s: A Macro-Accounting International Perspective
    by Germán López-Espinosa & Antonio Moreno & Fernando Pérez de Gracia

  • 2011 Data games: Sharing public goods with exclusion
    by Pierre Dehez & Daniela Tellone

  • 2011 Performance Measurement Systems in Theatres: The Case of the Municipal Theatre of Ferrara
    by Francesco Badia & Elena Borin

  • 2011 Management Control Systems and the National Culture
    by Mouhcine Tallaki & Enrico Bracci

  • 2011 Management Accounting for Service: A Research Agenda
    by Lino Cinquini & Andrea Tenucci

  • 2011 Sistema De Normalização Contabilística - (Snc)
    by Martins, Carlos & Sá e Silva, Eduardo

  • 2011 Business Valuation: Modelling Forecasting Hurdle Rate
    by Nangia, Vinay Kumar & Agrawal, Rajat & Reddy, K. Srinivasa

  • 2011 Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices
    by Konchitchki, Yaniv

  • 2011 Environmental accounting and the roles of economics
    by Mohajan, Haradhan & Deb, Suman & Rozario, Steve

  • 2011 Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë
    by Govori, Fadil

  • 2011 The Arm's Length Principle and Tacit Collusion
    by Choe, Chongwoo & Matsushima, Noriaki

  • 2011 The role of management accounting in providing Information for making decision within an entity
    by Topor, Dan Ioan & Puţan, Alina & Căpuşneanu, Sorinel/I

  • 2011 General implementation stages of the ABC method in the Small and Medium-Sized Enterprises
    by Căpuşneanu, Sorinel/I & Topor, Dan & Rof, Letiţia Maria

  • 2011 Determinants of current ratios: a study with reference to companies listed in Bombay stock exchange
    by Krishnankutty, Raveesh & Chakraborty, K. S.

  • 2011 Multi entry framework for financial and risk reporting
    by Staszkiewicz, Piotr W.

  • 2011 Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes
    by Căpuşneanu, Sorinel/I & Barbu, Cristian Marian

  • 2011 The results account of the ABC method. The main source of underlining the performances of an entity
    by Briciu, Sorin & Căpuşneanu, Sorinel/I

  • 2011 Loan loss provisioning in the commercial banking system of Barbados: practices and determinants
    by Craigwell, Roland C & Elliott, Wayne A

  • 2011 The importance of activity-based costing method (ABC) In Romania's business environment changes
    by Căpuşneanu, Sorinel/I & Cokins, Gary & Barbu, Cristian Marian

  • 2011 Auditors and the supervision of retail finance: evidence from two small-sized building societies, 1976-1978
    by Batiz-Lazo, Bernardo & Noguchi, Masayoshi

  • 2011 Role of management control in small and medium enterprises performance assurance
    by Criveanu, Maria & Iacob, Constanta

  • 2011 Cultural contingency on the antecedents of the complexity of management accounting systems: Evidence from a meta-analysis of individual data
    by Ben Hamadi, Z. & Bonache, A.B. & Chapellier, Ph. & Mohammed, A.

  • 2011 Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation
    by Eriotis, Nikolaos & Stamatiadis, Filippos & Vasiliou, Dimitrios

  • 2011 The Liquidation - based on Evaluation and Accounting Information
    by Goagara, Daniel & Giurca Vasilescu, Laura

  • 2011 Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework
    by Stamatiadis, Filippos & Eriotis, Nikolaos

  • 2011 Improving the system of internal control through regulation: cases of small-sized building societies, circa 1960
    by Batiz-Lazo, Bernardo & Noguchi, Masayoshi

  • 2011 The disciplinary power of accounting-based regulation: the case of building societies, circa 1960
    by Batiz-Lazo, Bernardo & Noguchi, Masayoshi

  • 2011 Die Ertragslage öffentlicher Unternehmen in Deutschland: Statistische Analyse amtlicher Mikrodaten der Jahresabschlüsse
    by Irina Dietrich

  • 2011 Die Finanzlage öffentlicher Unternehmen in Deutschland: Statistische Analyse amtlicher Mikrodaten der Jahresabschlüsse
    by Irina Dietrich & Hans Gerhard Strohey

  • 2011 The financial reporting quality effect on European firm performance
    by Cláudia Maria Ferreira Pereira Lopes & António Cerqueira & Elísio Brandão

  • 2011 Is there an accruals or a cash flow anomaly in UK stock returns?
    by Nuno Soares & Andrew W. Stark

  • 2011 A Theory of Income Smoothing When Insiders Know More Than Outsiders
    by Viral V. Acharya & Bart M. Lambrecht

  • 2011 Cross-Country Comparisons of Corporate Income Taxes
    by Kevin S. Markle & Douglas A. Shackelford

  • 2011 Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement
    by Hans B. Christensen & Luzi Hail & Christian Leuz

  • 2011 Ex ante bargaining and ex post enforcement in trade credit supply: theory and evidence from China
    by Watanabe, Mariko & Yanagawa, Noriyuki

  • 2011 Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms
    by Sebastian Brauer & Carl-Friedrich Leuschner & Frank Westermann

  • 2011 Accounting for Customers: the impact of contextual factors and implications for management decision-making
    by Lisa McManus

  • 2011 The Value of Accounting
    by Peek, E.

  • 2011 L’articulation des indicateurs environnementaux entre contrôle diagnostic et contrôle interactif. Le cas d’une entreprise française de vins et spiritueux
    by Angèle Renaud

  • 2011 Endogenous Information Flows and the Clustering of Announcements
    by Acharya, Viral V & DeMarzo, Peter & Kremer, Ilan

  • 2011 Valor De Los Ahorros En Impuestos Por Deuda En Colombia: Un Estudio Empírico
    by Rafael Yesid Salas Perez & Juan David Gutierrez & Ignacio Velez Pareja

  • 2011 Optimal Capital Structure for Finite Cash Flows
    by Ignacio Vélez Pareja & Felipe Mejia-Pelaez & James W. Kolari

  • 2011 Break-Even Analysis and Operating Leverage (Análisis De Punto De Equilibrio Y Apalancamiento Operativo - in Spanish)
    by Ignacio Vélez & Ricardo Dávila

  • 2011 Relationships with Shareholders and Creditors Financial Leverage (Relaciones con Accionistas y Acreedores. Apalancamiento Financiero) (Spanish)
    by Ignacio Vélez & Ricardo Dávila

  • 2011 Introduction to Financial Management (Introducción a la Gerencia Financiera) (Spanish)
    by Ignacio Vélez & Ricardo Dávila

  • 2011 Working Capital Management and Financial Planning (Administración del Capital de Trabajo y Planeación Financiera) (Spanish)
    by Ignacio Vélez & Ricardo Dávila

  • 2011 Herramientas de Proyecciones y Proyecciones de los Estados Financieros
    by Ignacio Vélez & Ricardo Dávila

  • 2011 Analytical Solution for Optimal Capital Structure in Perpetuities
    by Joseph Tham & Ignacio Velez Pareja & James Kolari

  • 2011 Are analysts misleading investors? The case of goingconcern opinions
    by Ruben M.T. Peixinho & Richard J. Taffler

  • 2011 Do analysts know but not say? The case of goingconcern opinions
    by Rúben Peixinho & Richard Taffler

  • 2011 Asymmetric Taxation and Performance-Based Incentive Contracts
    by Rainer Niemann

  • 2011 Do dynamic provisions reduce income smoothing using loan Loss provisions?
    by Daniel Pérez & Vicente Salas-Fumás & Jesús Saurina

  • 2011 A aplicabilidade dos princípios do sistema de custeio por actividades numa Instituição de Ensino Superior
    by Carlos Manuel Ferreira Lima

  • 2011 Valorisation et reporting du goodwill : enjeux théoriques et empiriques
    by Paugam, Luc

  • 2011 Optimization Of Fiscal Costs €“ The Subtle Line Between Legal And Illegal
    by Mihaela POPA

  • 2011 Costs Management €“ Impact In Decision Making
    by Mădălina MIHĂILĂ

  • 2011 Bases For Managerial Accounting And Cost Calculation
    by Cristiana BOGDÄ‚NOIU

  • 2011 Government accounting in Colombia: Analysis of accounting practices at local health funds
    by Esteban Segundo Martínez Salinas

  • 2011 The influence of size on cost behaviour associated with tactical and operational flexibility
    by Josep Mª Argilés Bosch & Josep García Blandón

  • 2011 Accounting Policies And Financial Analysis Interdependences - Empirical Evidence
    by Nino Serdarevic

  • 2011 Amortisation Versus Impairment of Goodwill and Accounting Quality
    by Paul Van Hulzen & Laura Alfonso & Georgios Georgakopoulos & Ioannis Sotiropoulos

  • 2011 The perceptions of managers of Greek firms regarding the Costs and Benefits ensuing from the adoption of International Financial Reporting Standards in Greece
    by Vasilios-Christos Naoum & Nicos Sykianakis & Christos Tzovas

  • 2011 Evaluation of the Effectiveness of Internal Audit in Greek Hotel Business
    by Theofanis Karagiorgos & George Drogalas & Nikolaos Giovanis

  • 2011 Internal Audit And Whistleblowing

  • 2011 The Accounting Information Quality Concept

  • 2011 General Arguments Concerning Financial Audit And Related Services

  • 2011 Cost Transparency in Supply-Chains: Demystification of the Cooperation Tenet
    by Andreas Hoffjan & Sebastian Lührs & Anja Kolburg

  • 2011 A Glance at German Financial Accounting Research between 1950 and 2005: A Publication and Citation Analysis
    by Rolf Uwe Fülbier & Manuel Weller

  • 2011 Impacts and Losses Caused By the Fraudulent and Manipulated Financial Information on Economic Decisions
    by Tak ISA

  • 2011 The Intangible Assets Investments: Accounting Treatment and Risks for Capital Investors and Management
    by Violeta SACUI & Diana Claudia SALA

  • 2011 Aspects of Communication and Reporting in Italian Public Administration: Considerations about Recent Innovations
    by Guido MIGLIACCIO

  • 2011 Short Notes about Financial Reporting in Italian Family Businesses
    by Paolo RICCI

  • 2011 The Effect of Private Brands on Business Performance in Retail
    by Radojko LUKIC

  • 2011 Internal Control, Corruption And Money Laundering
    by IONESCU, Luminiţa & POWER, Mary

  • 2011 Green Accounting – A New Dimension In The Performance And Activity Reporting Of The Enterprise
    by MAN, Mariana & GADAU, Liana

  • 2011 International Financial Reporting Standards For Smes
    by IONESCU, Cicilia IONESCU & Ilincuta, Lucian Dorel

  • 2011 The Role Of Accounting In The Evolution Of The Romanian Economy
    by COMAN, Florin

  • 2011 The Treasury Analysis Based On The Financial Rates, A Method Of Assessing The Profitability And Efficiency Of The Economic Agents
    by Turlea, Eugeniu & GEORGESCU, Floarea

  • 2011 Testing Components Of Rothbard’S Theory With The Current Information System
    by BĂLUŢĂ, Aurelian Virgil

  • 2011 Fraud, Corruption In The Private Sector And Internal Control Quality
    by IONESCU, Luminiţa

  • 2011 Intellectual Capital and Financial Performance in the Banking Sector
    by Karacan, Sami & Ergin, Emre

  • 2011 Target Costing for New Product Development Process
    by Kaygusuz, Sait Y.

  • 2011 Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack
    by Ozer, Gokhan & Yilmaz, Emine

  • 2011 Professional Knowledge and Skills Required for Accounting Majors Who Intend to Become Auditors: Perceptions of External Auditors
    by Uyar, Ali & Gungormus, Ali Haydar

  • 2011 Exploring Eco-Costs and Externalities Absorption Policies and Procedures in the Context of Global Warming
    by Gina Raluca Guse & Cornelia Dascalu & Chirata Caraiani & Camelia Iuliana Lungu & Florian Colceag

  • 2011 La Disciplina Della Redazione Del Bilancio Di Esercizo Delle Società Di Calcio. Confronto Con L’Esperienza Internazionale Ed Impatto Del C.D. «Financial Fair Play»
    by Alberto Benoldi & Claudio Sottoriva

  • 2011 Der Einfluss von Anreizsystemen auf die intrinsische Motivation (The Influence of Incentive Systems on Intrinsic Motivation)
    by Jennifer Kunz & Annegret Quitmann

  • 2011 Der Stakeholderdialog zwischen Regulierung und Rhetorik. Eine empirische Studie der dargestellten Dialogorientierung in deutschen und daenischen Geschaeftsberichten (Stakeholder Dialogue between Regulation and Rhetoric)
    by Anne Grethe J. Pedersen

  • 2011 Greek banks in the Balkan countries: conclusion derived from analysis of their balance sheets
    by Chouliaras VASILIOS & Bogas CHRISTOS G.

  • 2011 Měření výkonnosti - vývojové tendence 2. poloviny 20. století
    by Jaroslav Wagner

  • 2011 The Role of Fair Value Measurement in the Recent Financial Crunch
    by David Procházka

  • 2011 The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption
    by David Procházka & Cristina Procházková Ilinitchi

  • 2011 Economic Value Added and Its Benefit for Owners and Managers of the Czech Company
    by Bohuslava Knapová

  • 2011 Measurement Issues of Financial Placement and Technical Provisions of Czech Insurance Companies
    by Jiřina Bokšová

  • 2011 Accounting System and Financial Performance Measurements
    by Zbyněk Halíř

  • 2011 Measurement Bases for Acquisitions and Mergers in Financial Accounting and in Commercial Law
    by Hana Vomáčková

  • 2011 Harmonization of Requirements for Professional Competence of Managerial Accountants and Controllers
    by Libuše Šoljaková

  • 2011 Fair Value Measurement in Financial Reporting
    by Dana Dvořáková

  • 2011 Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs
    by Marcela Žárová

  • 2011 Material Flow Cost Accounting in Czech Environment
    by Dana Kovanicová

  • 2011 Contemporary Approach of Owners and Managers to Environmental Costs and Externalities of Company Sustainable Development
    by Bohuslava Knapová

  • 2011 What is Meant “Financial Records”
    by Miloslav Janhuba

  • 2011 Refer to Problems and Possibilities of the Activities of Audit in Present Terms with a View to Recognition of Fraud
    by Jindřiška Kouřilová & Zita Drábková

  • 2011 Comparability Illusion
    by Libuše Müllerová

  • 2011 Full Goodwill Based on the Cost of Acquisition vs. Full Goodwill Based on Value of Acquired Entity
    by Vladimír Zelenka

  • 2011 Activity Based Costing as Way to Streamline Government
    by Jiří Hammer

  • 2011 Analysis of the Relationship between the Profitability of Customers and their Contribution to the Company's Financial Position
    by Artur Rutkouski

  • 2011 Proposals of a New Standard for Revenue Recognition: Open Issues
    by David Procházka

  • 2011 Small Change in Czech Accounting Regulations or Big Change in Accounting Thought
    by Jana Skálová

  • 2011 Accounting for Mergers and its Contemporary Problems in the Czech Republic
    by Hana Vomáčková

  • 2011 Disclosure of Non-controlling Interests in the Statement of Financial Situation
    by Vladimír Zelenka

  • 2011 Conservative Accounting of Receivables
    by Hana Březinová & Pavel Štohl

  • 2011 True and Fair View in Individual Financial Statements in Comparison of Consolidated Financial Statements after Elimination of Intragroup Sales
    by Marie Zelenková

  • 2011 Accounting Regulation of Micro-entities at a Crossroads
    by Jana Skálová

  • 2011 Relation between Managerial Accounting and Corporate Finance from the Scientific and Pedagogical Point of View
    by Milan Hrdý

  • 2011 Ternary bookkeeping by F. V. Ezerski (1836-1916)
    by Miloslav Janhuba

  • 2011 Ontology and epistemology: a transcendental reflection on decision-usefulness as an accounting objective
    by Pieter Buys

  • 2011 The Applicability of the Principles of Activity-Based Costing System in a Higher Education Institution
    by Carlos Manuel Ferreira Lima

  • 2011 Concepts And Risks Related To Trademarks
    by Mihaela-Daciana BOLOS & Bradut-Vasile BOLOS

  • 2011 Some Aspects Regarding Reform Of Romanian Accounting System
    by Daniel BOTEZ

  • 2011 From The Assumption Of Continuing The Activity To Insolvency – Debates And Reflections
    by Ramona NEAG & Irina PÃSCAN

  • 2011 The Budgetary Process – Reason for Dissatisfaction
    by Mariana Radu

  • 2011 The Relevance of the Performance Indicators in Economic and Financial Diagnosis
    by Mirela Monea & Anca Jarmila Guță

  • 2011 Fiscal and Accounting Implications of Income Tax in Romania
    by Alin Monea

  • 2011 Some Aspects Regarding Implications of IAS 2 "Inventory" in Romanian Acounting
    by Alin Monea

  • 2011 The Granting of Letters Patent From the Point of View of the International Standards of Financial Reporting
    by Marius Pantea & Alina-Elena Andrei (Dănăilă) & Iulia-Daciana Ion (Davițoiu)

  • 2011 The Risks In The Audit Activity
    by Maria Moraru & Franca Dumitru

  • 2011 External Financing for Construction Entities
    by Adela Breuer & Mihaela Lesconi Frumușanu & Beatrix Lighezan Breuer & Dorel Jurchescu

  • 2011 Organization of Management Accounting and Cost Calculation of Mining in Jiu Valley
    by Ileana-Sorina Boca (Rakos)

  • 2011 Accounting Aspects of Pricing and Transfer Pricing
    by Tünde Veres

  • 2011 Activity-Based Cost Allocation and Function Analyzes in Trade
    by Tünde Veres

  • 2011 Environmental Accounting, an Environmental Protection Instrument used by Entities
    by Ionela Cornelia Stanciu & Ana-Maria Joldoș (Udrea) & Florina Georgeta Stanciu

  • 2011 The Accounting Treatment of the Tourism Unit’s Financial Statements in Agreement with the International Financial Reporting Standards
    by Bogdan Răvaș

  • 2011 The Profit and Loss Account Through the Romanian Accounting Regulations. From European to International
    by Mariana Man & Liana Gădău

  • 2011 Guiding Marks Regarding the Reasoning of Scientific Research in Accounting
    by Iuliana Cenar

  • 2011 Specific Aspects of the Technical Reserves of Insurance Accounting
    by Cristina Mihaela Nagy & Dumitru Cotleț

  • 2011 The Role of Accounting Information Writing and Project Implementation
    by Mihaela Lesconi Frumușanu & Adela Breuer & Dorel Jurchescu

  • 2011 Developments in public sector financial management in Estonia
    by Juta Tikk & Arno Almann

  • 2011 Basic Accounting Principles – Reference for the Consolidated Financial Reports
    by Nistor Ion

  • 2011 Borrowing Costs – Object of IPSAS Review
    by Nistor Cristina Silvia & Deaconu Adela

  • 2011 Particularities of the Intangible Assets Evaluation in Terms of Financial Crisis
    by Necsulescu Ecaterina & Onose Valeriu–Laurenþiu

  • 2011 Relation: Information-Management Accounting-Decision, in the Framework of the Managerial Process
    by Motoniu Ioan Dumitru & Vlãdaia (Vlad) Madalina Lucia & Nistor Ion

  • 2011 Consolidated Accounts – Management Instrument for the Group of Companies and for the Thirds Information
    by Motoniu Ioan Dumitru

  • 2011 Regulations regarding the Organisation and the Governance of the Accounting by the Legal Persons without Patrimonial Purposes
    by Mititelu Cãtãlina

  • 2011 Actual Application of the Intelligent Systems and their Implications in Financial-Accounting Field
    by Lupaºc Adrian & Lupaºc Ioana & Zamfir Cristina Gabriela

  • 2011 The Decision to Invest in the Crisis Situation
    by Bãlan Ioana

  • 2011 Study on Accounting for Assets use Change
    by Lenghel Radu Dorin

  • 2011 The Determination of Companies’ Fiscal Profit and Profit Tax
    by Horga Vasile

  • 2011 Corporate Social Responsibility in Romania. Case Study
    by Grosu Maria

  • 2011 Preoccupations in the Field of Integrated Reporting
    by Enachi Mihaela

  • 2011 The Reflections of Risks and Uncertainties within the Enterprise’s Performance –Provisions, Contingent Assets / Debts in Public Institutions
    by Dragu Gabi Georgiana

  • 2011 Tax Evasion - the Main Component of the Underground Economy Matrix in Romania
    by Condrea Elena

  • 2011 Scoreboard—Managerial Accounting Instrument – Prerequisites for its Implementation in Public Cultural Institutions
    by Andreescu Gabriela & Eftene Nicoleta

  • 2011 The Crisis Situations in the Forestry Domain - Beyond the Appearances
    by Cãlean Ioana

  • 2011 Financial Crisis’ Effects on Financial Reporting
    by Rotariu Valentin & Tak Isa

  • 2011 Views on the Purpose of Management Accounting in the Romanian Energy Sector
    by Rof Letiþia Maria & Stanciu Ionela Cornelia

  • 2011 Green Accounting – From Green Policy to Eco-Balance
    by Radu Florin

  • 2011 Factoring – Current Method of Financing Foreign Trade in the Context of Global Financial Crisis. Presentation, Analysis and Accounting Treatment
    by Pravãþ Ionela-Cristina & Pãcurari Doina

  • 2011 Financial Instruments. Nature and Extent of Risks
    by Gudan Paulina & Oprea Margareta

  • 2011 Credit Risk and the Change in Fair Value
    by Gudan Paulina & Oprea Margareta

  • 2011 Corporate Responsibility and Control Risk
    by Grosu Maria

  • 2011 The Usability of the Dashboard and of the Balanced Scorecard in the Context of Decision Making
    by Georgescu Cristina Elena & Asalos Nicoleta

  • 2011 The Normalization Process of Recognition of the Elements in the Financial Statements. The Credibility and Relevance of Information
    by Gâdau Liana

  • 2011 Measurement and Appraisal in the Accounting System of the Economic Entities of Romania Within the Public Entities
    by Florea Gheorghe

  • 2011 Some Aspects Concerning the Statement of the Cash-Flow Within the Public Entities
    by Florea Gheorghe

  • 2011 The Specifics of Expenditures’ Execution at Public Institutions of Culture
    by Dumitru Franca

  • 2011 Opportunities for Upgrading the Local Community Budget
    by Dumitru Franca

  • 2011 Internal Audit - Pillar of Corporate Governance
    by Alexandru Georgiana & Constantin Nicolae Vasile

  • 2011 Energy Efficiency Contracts – A Challenge for Public Institutions
    by Dragu Gabi Georgiana & Marinescu Desiree

  • 2011 Activity Based Costing versus Traditional Technique
    by Dragomirescu Simona Elena & Solomon Daniela Cristina

  • 2011 Changes Management Accounting Faces in the Knowledge based Economy
    by Cretu Laura

  • 2011 Quantification and Reflection of Economic Operations with Goods and Services in National Accounts
    by Costuleanu Carmen Luiza

  • 2011 Internal Audit and Risk Management
    by Constantin Nicolae Vasile & Alexandru Georgiana

  • 2011 Significant Historic Reference Points on Accountancy at Global Level
    by Cîndea Moise & Durdureanu Corneliu & Ciurariu Gabriela

  • 2011 The Accountant Instrumentation of the Tangible Fixed Assets for the Companies in the Construction Field
    by Breuer Adela & Lesconi Frumusanu Mihaela & Jurchescu Dorel

  • 2011 Interest and Role of the Economic and Financial Analysis in the System of Management Sciences
    by Bran (Stan) Nicoleta Cornelia & Margarit (Stanescu) Sorina-Geanina & Dragulescu Rodica

  • 2011 Management Control and Remuneration System
    by Vãrzaru Anca Antoaneta

  • 2011 The Assessment of the Founding Structure
    by Trandafir Raluca Andreea & Truicã Luiza Denisa

  • 2011 The Analysis of the Operational Efficiency
    by Trandafir Raluca Andreea & Truicã Luiza Denisa

  • 2011 From the Standardization to the Internationalization of the Accounting Information
    by Boghean Cristina Iuliana

  • 2011 Accounting Policies Regarding Environmental Costs
    by Stanciu Ionela Cornelia & Rof Letiþia Maria

  • 2011 Qualities and Requirements of the Financial – Accounting Information
    by Boghean Cristina Iuliana

  • 2011 In addition to classical indicators used in financial analysis also occur modern performance measurement indicators that are considering the concept of value creation. With enterprise’s modern performance measurement indicators is quite simple to express performance shareholders’ point of view and quite difficult in terms of other business partners
    by Solomon Daniela Cristina & Dragomirescu Simona Elena

  • 2011 Managerial Accounting Principles and Cost Calculation Used by Economic Entities in the Coal Mining Industry
    by Boca (Rakos) Ileana – Sorina & Vatasoiu Cristian Ionel

  • 2011 Influence of the Cost Structure in order to Manage the Relation Risk-Return
    by Ruse Elena & Elefterie Liana

  • 2011 Decision-Making through Costs and Relevant Information
    by Ruse Elena & Elefterie Liana

  • 2011 Improvement of Managerial Accounting in Electricity Industry by Applyng the ABC Method (Activity Based Costing)
    by Rof Letiþia Maria & Stanciu Ionela Cornelia

  • 2011 The Contribution of Accountancy Intelligence to the Development of the Economic Intelligence
    by Petroianu Grazia – Oana

  • 2011 Role of Share Based Compensations in Romanian Environment
    by Petre Mihaela Cosmina

  • 2011 The Accounting Information: between Handling and Audit Quality
    by Pa?cu Ana-Maria

  • 2011 Intangible Assets – Important Resources or Barriers in the Development of the Organisations ?
    by Balan Ioana

  • 2011 Basic Problems Concerning Budgeting in Coal Extraction Units
    by Paliu - Popa Lucia & Dina Ionela-Claudia

  • 2011 General Issues Concerning the Reconciliation of the Accounting Earnings with the Taxable Earnings
    by Paliu - Popa Lucia & Cosneanu Lavinia

  • 2011 Introduction in the Accounting Systems Convergence and Convergence as an Accounting Concept
    by Moraru Maria

  • 2011 Path to Achieve Global Convergence
    by Mircea Mirela Cristina & Bucur Iulia Andreea

  • 2011 Replacement Value - Representation of Fair Value in Accounting. Techniques and Modeling Suitable for the Income Based Approach
    by Manea Marinela – Daniela

  • 2011 Economic and Accounting Issues Regarding Business Combination
    by Asalos Nicoleta & Georgescu Cristina Elena

  • 2011 Opinions and Controversy regarding Fair Value
    by Istudor Ileana Iulia & Mocanu Florina & Predescu Lorena

  • 2011 European Accounting Normalization between Directives and IFRS Standards
    by Ionita (Nistor) Nicoleta & Ionita (Predescu) Lorena

  • 2011 Financial Auditor’s Professional Judgement and Challenges Faced in a Global Audit Environment
    by Ionescu Iancu Octavian

  • 2011 Limited Investor Attention and Stock Market Misreactions to Accounting Information
    by David Hirshleifer & Sonya S. Lim & Siew Hong Teoh

  • 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

  • 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

  • 2011 Implied Cost of Capital over the Last 20 Years
    by Norio Kitagawa & Masatoshi Gotoh

  • 2011 Who Benefits from the Adoption of IFRS?
    by Shin'ya Okuda

  • 2011 Empirical Analysis on the Dividend Life-Cycle Theory: Evidence from Japan
    by Hiroyuki Ishikawa

  • 2011 Market Efficiency, Role of Earnings Information, and Stock Returns: A Vector Autoregressive Model Approach
    by Keiichi Kubota & Hitoshi Takehara

  • 2011 Paradox of Writing Clear Rules: Interplay of Financial Reporting Standards and Engineering
    by Shyam Sunder

  • 2011 Disaggregated Financial-Accounting Information for Users (Concrete Measures to Improve International Financial Reporting)
    by Gheorghe Lepadatu

  • 2011 Resumptions and Developments Regarding The Aactivity Based Costing Method
    by VIOREL Batca & Corina Graziella Dumitru

  • 2011 Developments in the Romanian Accounting System Architecture Due to the Phenomenon of Globalization of Economies and European Integration
    by Gheorghe Lepadatu & Vasile Bleotu & Doina Maria Tilea

  • 2011 Intangible Assets – An Open Issue
    by Cristina-Ionela Fadur

  • 2011 The Determinants Of Intellectual Capital Disclosure Among Malaysian Listed Companies
    by Siti Mariana Taliyang & Rohaida Abdul Latif & Nurul Huda Mustafa

  • 2011 Using Deposit Interest Rates In Setting Loan Interest Rates: Evidence From Turkey
    by Önder Kaymaz & Özgür Kaymaz

  • 2011 The Influence Of Ultimate Ownership On Earnings Management: Evidence From Indonesia
    by I Putu Sugiartha Sanjaya

  • 2011 Eps Differences Using Different Earnings Measurement Methods Evidence From Spain
    by Francisco Sousa Fernandez & María Mercedes Carro Arana

  • 2011 Should Last In First Out Inventory Valuation Methods Be Eliminated?
    by Peter Harris

  • 2011 Early Observations On The Quality Of Ifrs Reports: Evidence From Turkey
    by Önder Kaymaz & Yasemin Zengin Karaibrahimoğlu

  • 2011 Did Exit Pricing Under Fasb 157 Contribute To The Subprime Mortgage Crisis?
    by Peter Harris & Paul R. Kutasovic

  • 2011 Changes In Equity Compensation Plans: Evidence From The U.S. Capital Markets
    by Rogelio J. Cardona

  • 2011 Mark-To-Market And The Widening Gap Between Financial And Tax Accounting
    by Albert D. Spalding, Jr

  • 2011 Perceptions Of Management Accounting Services
    by Kenton B. Walker & Gary M. Fleischman & Eric N. Johnson

  • 2011 Does Voluntary Disclosure Level Affect The Value Relevance Of Accounting Information?
    by Mishari M. Alfaraih & Faisal S. Alanezi

  • 2011 Mean-Reversion Of Net Profitability Among Polish Public Companies
    by Jacek Welc

  • 2011 Optimal Financial Key Performance Indicators: Evidence From The Airline Industry
    by Ganna Demydyuk

  • 2011 The Usefulness Of Corporate Financial Reports: Evidence From The United Arab Emirates
    by Abdulkareem Alzarouni & Khaled Aljifri & Chew Ng & Mohammad Iqbal Tahir

  • 2011 Value Relevance Of Accounting Information Using An Error Correction Model
    by Luciana Spica Almilia

  • 2011 Us Adoption Of Ifrs May Help To Jumpstart The Us Economy
    by Anne B. Fosbre & Ellen M. Kraft, & Paul B. Fosbre,

  • 2011 Revisiting The Relationship Between Option Expensing And Stock Returns
    by Rogelio J. Cardona

  • 2011 Financial Accounting Regulation And Executive Compensation Design
    by Wei Zhou & Hui Zhou

  • 2011 The Sensitivity Of Common Horizontal Equity Measures To Variations In Omitted Income
    by Susan Rhame & Robert Walsh

  • 2011 Consumer Buying Behavior Towards Online Shopping Stores in Malaysia
    by Mehrdad Salehi

  • 2011 The Role of Management Accounting in Providing Information for Making Decision Within an Entity
    by Dan Ioan Topor & Alina Putan & Sorinel Capusneanu

  • 2011 The Relationship between Mobbing the Academics are Exposed to and the Organizational Commitment: A Study in the Public and Private Universities
    by Hakan Koc & Demet Kurtbas

  • 2011 General Implementation Stages of the ABC Method in the Small and Medium-Sized Enterprises
    by Sorinel Capusneanu & Dan Topor & Letitia-Maria Rof

  • 2011 Base imponible y neutralidad del Impuesto de Sociedades: alternativas y experiencias
    by Lourdes Jerez Barroso

  • 2011 Applying IFRS Mandatory: Evidence from Greek Listed Companies
    by Konstantinos P. Papadatos & Athanasios P. Bellas

  • 2011 Ensuring the "true and fair view principle" of banks’ financial statements after the in-troduction of the application of IFRS: The case of Greece
    by Eleni Rogdaki & Andreas Koutoupis & Maria Rodosthenous

  • 2011 Una aplicación sobre el comportamiento de los costos a la industria española
    by Marín Vinuesa, Luz María & Werbin, Eliana & Porporato, Marcela

  • 2011 Evolución de las necesidades de los ciudadanos europeos y su reflejo en la información suministrada por las empresas
    by Ibarloza Arrizabalaga, Ander & Malles Fernández, Eduardo

  • 2011 Earnings Benchmarks en las empresas hoteleras internacionalizadas
    by Parte Esteban, Laura & Such Devesa, María Jesús

  • 2011 Muhasebe Meslek Uyelerinin Etik Yargi Duzeyleri Uzerine Bir Arastirma
    by Filiz Angay KUTLUK & Ayten ERSOY

  • 2011 Isletmelerde Cevre Muhasebesi: Izmir Ili Uygulamasi
    by Aysen Korukoglu

  • 2011 Market reactions to Australian boutique resource investor presentations
    by Ferguson, Andrew & Scott, Tom

  • 2011 Are voluntary disclosures that disavow the reliability of mandated fair value information informative or opportunistic?
    by Blacconiere, Walter G. & Frederickson, James R. & Johnson, Marilyn F. & Lewis, Melissa F.

  • 2011 Towards a theory of accounting regulation: A discussion of the politics of disclosure regulation along the economic cycle
    by Wagenhofer, Alfred

  • 2011 From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle
    by Bertomeu, Jeremy & Magee, Robert P.

  • 2011 Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?
    by Demerjian, Peter R.

  • 2011 Panacea, Pandora's box, or placebo: Feedback in bank mortgage-backed security holdings and fair value accounting
    by Bhat, Gauri & Frankel, Richard & Martin, Xiumin

  • 2011 The effect of information quality on liquidity risk
    by Ng, Jeffrey

  • 2011 Evidence on differences between recognition and disclosure: A comparison of inputs to estimate fair values of employee stock options
    by Choudhary, Preeti

  • 2011 Consistency in meeting or beating earnings expectations and management earnings forecasts
    by Kross, William J. & Ro, Byung T. & Suk, Inho

  • 2011 Why do CFOs become involved in material accounting manipulations?
    by Feng, Mei & Ge, Weili & Luo, Shuqing & Shevlin, Terry

  • 2011 Challenges and opportunities in disclosure research—A discussion of ‘the financial reporting environment: Review of the recent literature’
    by Berger, Philip G.

  • 2011 The valuation impact of reconciling pro forma earnings to GAAP earnings
    by Zhang, Huai & Zheng, Liu

  • 2011 Earnouts: A study of financial contracting in acquisition agreements
    by Cain, Matthew D. & Denis, David J. & Denis, Diane K.

  • 2011 Is silence golden? An empirical analysis of firms that stop giving quarterly earnings guidance
    by Chen, Shuping & Matsumoto, Dawn & Rajgopal, Shiva

  • 2011 Pension plan accounting estimates and the freezing of defined benefit pension plans
    by Comprix, Joseph & Muller, Karl A.

  • 2011 Is trading on earnings surprises a profitable strategy? Canadian evidence
    by Chudek, Mark & Truong, Cameron & Veeraraghavan, Madhu

  • 2011 Post-earnings announcement abnormal return in the Chinese equity market
    by Truong, Cameron

  • 2011 Value Relevance of Accounting Information in the United Arab Emirates
    by Jamal Barzegari Khanagha

  • 2011 References on the Study and Research of Public External Operational Audit of Structural Non-reimbursable Funds an Epistemological Approach
    by Emil LUNGEANU & Constantin AFANASE

  • 2011 The cost-benefit analysis in the management of it projects
    by Doina Maria Tilea

  • 2011 Computation and analysis of deviations from cost reports
    by Vasile Bleotu

  • 2011 The ways of perfection managerial accounting and cost calculation
    by Gheorghe Lepadatu

  • 2011 Conceptos estratégicos para agencias de relaciones públicas en Colombia
    by Claudia Gómez Ramírez

  • 2011 Intercambio y mercado en el pensamiento de max weber
    by John Trujillo Trujillo & Nelson Álvarez Marín

  • 2011 Gerenciando intangibles en empresas de software aplicando el proceso de análisis por jerarquías y el cuadro de mando integral
    by Patricia González González & Tatiana Bermúdez Rodríguez

  • 2011 Contabilidad para la equidad y la inclusión social: propuestas para una investigación interdisciplinaria a largo plazo
    by Gabriel Rueda Delgado

  • 2011 Gerenciamento De Custos Em Pequenas Empresas Prestadoras De Serviço Utilizando O Activity Based Costing (Abc)
    by Nara Medianeira Stefano

  • 2011 Risque systémique et politique macroprudentielle : une nouvelle responsabilité des banques centrales
    by Michel Aglietta

  • 2011 Equity Valuation and Accounting Numbers: Applying Zhang (2000) and Zhang and Chen (2007) models to Brazilian Market
    by Fernando Caio Galdi & Rodrigo Falco Lopes

  • 2011 Financial Reporting and Characteristics of Impairment of Assets in Republic of Serbia
    by Mirko Andrić & Kristina Mijić & Dejan Jakšić

  • 2011 An Analysis Of Sme Financial Statements After The Adoption Of Ifrs For Smes A South African Case Study

  • 2011 The Impact Of The Statement Of Gaap For Sme’S In South Africa

  • 2011 Long-Term Debt and the Value of the Firm,Evidence from International Listed Manufacturing Firms
    by Nicholas Apergis & John Sorros

  • 2011 Italian banks’ trend in the first half of 2011
    by Maria Luisa Giachetti

  • 2011 Italian banks’ profitability: improvement strategies, business models, constraints
    by Roberto Nicastro & Franco Tutino

  • 2011 Cost Of Equity, Financial Information Disclosure, And Ifrs Adoption: A Literature Review
    by Lucian MUNTEANU

  • 2011 The Relationship Between Financial Reporting Timeliness And Attributes Of Companies Listed On Egyptian Stock Exchange "An Empirical Study"
    by Younes H. AKLE

  • 2011 The Relationship Between Corporate Governance And Financial Reporting Timeliness For Companies Listed On Egyptian Stock Exchange “An Empirical Study”
    by Younes H. AKLE

  • 2011 Towards An Operational And Foreseeable Administration Accounting
    by Aurelia GRIGORE & Mariana RADU

  • 2011 Accounting And Fiscal Policies Regarding The Treatment Of Assets’ Depreciation – National And International
    by Mariana MAN & Ioan Constantin DIMA & Valentina MINEA

  • 2011 Financial Reporting Timeliness In Egypt: A Study Of The Legal Framework And Accounting Standards
    by Younes H. AKLE

  • 2011 Financial Disclosure Of Listed Romanian Companies And Analysts' Forecast Accuracy: An Exploratory Research
    by Mihaela IONA?CU

  • 2011 Functional And Procedural Complementarity Between “Internal Audit” And “Public Internal Audit”
    by Ion CROITORU & Emilia VASILE & Nicoleta Adriana GHERGHELAS

  • 2011 Environment Of Accouting Science: A Comparative Between Anglo-Saxon And Continent Europe
    by Cemal Elitas & Feyyaz Yildiz & Mustafa Uc

  • 2011 A Historical Approach of Change in Management Accounting Topics Published in Romania
    by Madalina DUMITRU & Daniela Artemisa CALU & Catalina GORGAN & Adriana CALU

  • 2011 Value Relevance of Consolidated Versus Parent Company Financial Statements: Evidence from the Largest Three European Capital Markets
    by Victor-Octavian MULLER

  • 2011 Properties of Analysts’ Forecasts for Romanian Listed Companies: How Much Do Firm-Specific Factors Matter?
    by Mihaela IONASCU

  • 2011 Impacts and Changes in the Accounting Policies after the IAS Adoption: A Comparison between the Manufacturing and the Commercial Sector in Greece
    by Sotirios KARATZIMAS & Stella ZOUNTA & Vagia KYRIAKIDOU

  • 2011 The Financial Impact of the Proposed Amendments to IAS 17: Evidence from Belgium and the Netherlands
    by Deborah BRANSWIJCK & Stefanie LONGUEVILLE & Patricia EVERAERT

  • 2011 Multiple Evaluation Options & Comparability: Equity Investments in Italy and Spain
    by Simona CATUOGNO & Alessandra ALLINI

  • 2011 Market Reaction to Mandatory IFRS Adoption: Evidence from Poland
    by Karol Marek KLIMCZAK

  • 2011 Motivating Accounting Professionals in Romania. Analysis after Five Decades of Communist Ideology and Two Decades of Accounting Harmonization
    by Razvan V. MUSTATA & Szilveszter FEKETE & Dumitru MATIS & Carmen Giorgiana BONACI

  • 2011 Accounting and the Environmental Factors - an Empirical Investigation in Post-Communist Romania
    by Adela DEACONU & Anuta BUIGA

  • 2011 The illusion of comparable European IFRS financial statements. Beliefs of auditors, analysts and other users
    by Vicky COLE & Joel BRANSON & Diane BREESCH

  • 2011 Introduction to the Special Issue on “National Perspectives on International Accounting Harmonization”
    by David ALEXANDER & Catalin Nicolae ALBU

  • 2011 A Fresco of the First Financial Reporting Attempts in Romania: The Period 1837-1920
    by Ramona LAPTES

  • 2011 The Needs of the Financial Labour Market in Romania and the Answer of the Local Universities to This Social Demand
    by Paul DIACONU & Nicoleta COMAN & Catalina GORGAN & Vasile GORGAN & Codrina SANDRU

  • 2011 The Power and the Glory of Big 4: A Research Note on Independence and Competence in the Context of IFRS Implementation
    by Catalin Nicolae ALBU & Nadia ALBU & Szilveszter FEKETE PALI-PISTA & Dan CUZDRIOREAN VLADU

  • 2011 Corporate Governance in Romania: from Regulation to Implementation
    by Maria MANOLESCU & Aureliana-Geta ROMAN & Mihaela MOCANU

  • 2011 Recognising Revenue from the Construction of Real Estate in Financial Statements of Developers in Poland
    by Renata DYLAG & Malgorzata KUCHARCZYK

  • 2011 Developing An Econometric Model For Measuring The Evolution Of Information Disclosure - Ias 23 Borrowing Costs -
    by Ioana-Maria Dragu & Adriana Tiron Tudor

  • 2011 Related Party Transactions - Overview
    by Alexandra Corlaciu & Adriana Tiron Tudor

  • 2011 Accounting Policies And Treatments Of Contingent Assets And Liabilities In Public Institutions
    by Iuliana Cenar

  • 2011 The Increase Of Performance Of An Entity By The Conversion Of The Hidden Costs
    by Sorin Briciu & Sorinel Capusneanu

  • 2011 The Role Of Cost Information In Decision-Making. Case Study
    by Dan Topor & Ioana Dorin & Alina Putan

  • 2011 The Composition And Structure Of Financial Reporting - Similarities And Differences In The Case Of Air Transport Companies
    by Luminita Rus & Mariana Farcas

  • 2011 Using Web Technology To Improve The Accounting Of Small And Medium Enterprises. An Academic Approach To Implementation Of Ifrs
    by Florin Mihai & Constantin Groza & Aldescu (Iacob) Elena-Oana

  • 2011 Fair Value Empirical Studies: An Overview On Acconting Research Literature
    by Carmen Giorgiana Bonaci & Adriana Tiron Tudor

  • 2011 Environmental Audit, A Possible Source Of Information For Financial Auditors
    by Nicolae Todea & Ionela Cornelia Stanciu & Ana Maria Joldos (Udrea)

  • 2011 From Creative Accounting Practices And Enron Phenomenon To The Current Financial Crisis
    by Dana Simona Gherai & Diana Elisabeta Balaciu

  • 2011 Financial Reporting In Education Institutions The Implications Of The Transition To Accrual Accounting
    by Iuliana Cenar

  • 2011 Financial Accounting And Business Management System In Process Of Converge Unique European Currency
    by Stanculescu Mimi-Florina

  • 2011 Sequence Of Sales Records Workflow
    by Sorinel Domniºoru & Oana Gherghinescu & Daniel Goagãrã

  • 2011 Accounting Treatments Related To Accommodation And Complementary Services Provided By A Hotel Unit In Romania
    by Sorin-Constantin Deaconu

  • 2011 The Approach To Pension Plans Through The Establishment Of Accounting Postulate
    by Iuliana Cenar

  • 2011 Financial Reporting In Public Institutions And Non-Financial Entities. Similarities And Differences
    by Daniela Vitan

  • 2011 Kaizen Costing Method And Its Role In The Management Of An Entity
    by Leti?ia Maria Rof

  • 2011 Costs Control In Energy Field
    by Madalina Mihaila

  • 2011 Possibilities To Increase The Public Transport Efficiency In R.A.T. Craiova
    by Ion Ionescu

  • 2011 Directions To Improve Management Accounting And Cost Calculations In Food Industry Of Manufacturing Dairy Products
    by Cristiana Bogdanoiu

  • 2011 Measuring The Impact Of Creative Management Control On The Smes And Free Enterprises (Professions) Performances
    by Constanta Iacob & Maria Criveanu & Oana Staiculescu

  • 2011 Assessment And Accounting Informationspecificto Combinationof Entities, Inthecurrent Economiccontext
    by Daniel Goagara & Sorinel Domnisoru & Sorin Vînatoru

  • 2011 Particularities Regarding Pay System In France
    by Mihaela Andreea Nastasie

  • 2011 The Importance Of Accounting Information Quality In The Performance Of Statutory Audit
    by Marioara Avram & Mihaela Dutescu & Liliana Puican

  • 2011 Limits Of Traditional Methods Of Cost Calculation And Ways To Improve Them In Fruit And Vegetable Canning Industry
    by Camelia Constantin

  • 2011 The Results Of Practical Application Of Fs And D Methods For Evaluating The Effectiveness Of Management System Of Financial Control In The Joint Stock Companies
    by George Calota & Nicolae-Cristian Juscu

  • 2011 Views On The Application Of Cost Calculation Methods Based On The Constant Ratio Principle In The Bakery Industry
    by Marian Taicu

  • 2011 Firm Performance In The Context Of International Regulations
    by Ecaterina Surupaceanu

  • 2011 Alternative Conceptual And Determinations Of The Cost Of Capital
    by Ecaterina Surupaceanu

  • 2011 Delimitation And Interferences Regarding The Accounting Models Related To The Change Of Assets Destination
    by Valeriu Brabete

  • 2011 Quality – A Global Priority Even In The Context Of The World Economic Crisis
    by Oana Staiculescu

  • 2011 The Accountant And Fiscal Point Of View On The Depreciation And The Adjustments For The Depreciation Of Tangible Assets
    by Maria Sandu

  • 2011 Optimization Of Fiscal Costs Inromania’S Companies
    by Mihaela Popa

  • 2011 Analysis And Prognosis Of Costs - Support In Making Decisions
    by Cerasela Pîrvu & Anca Mehedin?u & Cristian Pîrvu

  • 2011 Considerations On The Practical Application Of International Auditing Standards Regarding The Environment Of Control
    by Marioara Avram

  • 2011 Performance Study On National Forest Administration Romsilva Based On Traditional Indicators
    by Ec. Beleţu Elena Cristina, Ph.D. Student

  • 2011 The Contribution Of Public Relations In Tourism Enterprises
    by Carmen Voinescu (Clapan) Ph. D Student & Assoc. Prof. Apostolos Apostolou

  • 2011 The Contribution Of Cash Flow Indicators In Terms Of Information To The Company Performance Analysis
    by Assoc. Prof. Victoria Firescu Ph. D, Prof. Jenica Popescu Ph. D

  • 2011 Analisys Of Labour Market And Unemployment In Romania From 2007 To 2010
    by Ionut Octavian Serban

  • 2011 Evolutions in the Accounting – Taxation (Dis)Connection in Romania, After 1990
    by Costel ISTRATE

  • 2011 Cost-Effective Use Of Agricultural Land: A Case Study
    by Dmitri Mihailovici PARMAKLI & V. DOGA

  • 2011 ""Going Concern"" And The Effects Of The Operational Cycle Management. An Empirical Study Concerning The Usage Of Financial Analysis For Obtaining Preliminary Proofs In The Task Of Financial Audit
    by Marilena Mironiuc & Ioan-Bogdan Robu & Mihaela-Alina Robu

  • 2011 The Value Relevance Of The Performance Of Listed Italian Companies Following The Introduction Of The Ias/Ifrs
    by Stefano Azzali & Luca Fornaciari & Caterina Pesci

  • 2011 Substance Over Form In A Romanian Book-Tax Approach
    by Costel Istrate

  • 2011 Considerations On Applying Fair Value In Romania
    by Diana Cozma Ighian

  • 2011 The Evolution Of Financial Standards For Small And Medium- Sized Entities "
    by Mateja Jerman & Gordana Ivankovič

  • 2011 The Implications of Corporate Social Responsibility on the Accounting Profession: The Case of Romania
    by Nadia Albu & Cătălin Nicolae Albu & Maria Mădălina Gîrbină & Maria Iuliana Sandu

  • 2011-2012 Similarities and disparities between Romanian individual and consolidated financial group statements
    by Florentin - Emil Tanasa & Doina Prodan (Palade)

  • 2011-2012 Cash Advance Accounting: Accounting Regulations and Practices
    by Aristita Rotila

  • 2011-2012 Accounting Practice and Intelligent Technologies
    by Daniela Postolache (Males)

  • 2011-2012 Consolidated Financial Statements – in IAS 27 perspective
    by Mihai Deju

  • 2011(XXI) Activity-based Costing (ABC) and Activity-based Management(ABM)Implementation – Is This the Solution for Organizations to Gain Profitability?
    by Ildikó Réka CARDOS & Stefan PETE

  • 2010 Forensic Services - Eine Innovation auf dem Wirtschaftsprüfungsmarkt?Forensic Services - An Innovation on the Auditing Market?
    by Anne Chwolka & Johanna Zwernemann

  • 2010 Towards an understanding of the role of standard setters in standard setting
    by Abigail McIntosh Allen & Karthik Ramanna

  • 2010 Cost of Equity and Weighted Average Cost of Capital for Perpetuities, with Constant Growth
    by Felipe MEJIA-PELAEZ & Ignacio VELEZ-PAREJA

  • 2010 Long-Term Financial Statements Forecasting Reinvesting Retained Earnings
    by Sergei Vasilievich CHEREMUSHKIN

  • 2010 Company's Valuation in an Emerging Economy - Case Study TIMANCO S.A
    by Ignacio VELEZ-PAREJA & Joseph THAM

  • 2010 Impact of financial crises on the value relevance of earnings and book value: 1994 and 2001 crises in Turkey
    by Serdar ÖZKAN & Çağnur KAYTMAZ BALSARI

  • 2010 Grundlagen und aktuelle Entwicklungen der digitalen Betriebsprüfung
    by Kaminski, Ingo

  • 2010 IFRS for SMEs: Eine Alternative für den Einzelabschluss aus Sicht des deutschen Mittelstandes?
    by Henselmann, Klaus & Klein, Martin & Wiese, Maren

  • 2010 Probleme des Insolvenzplanverfahrens
    by Henselmann, Klaus & Gutbier, Manuel

  • 2010 Unternehmensbewertung für erbschaft- und schenkungsteuerliche Zwecke: Anwendung verschiedener Bewertungsmethoden im Vergleich
    by Henselmann, Klaus & Schrenker, Claudia & Schneider, Sebastian

  • 2010 Prognoseeignung des Prognoseberichts? Eine empirisch gestützte Diskussion vor dem Hintergrund aktueller Änderungen im DRS 15 und der geplanten Umsetzung des ED Management Commentary
    by Henselmann, Klaus & Klein, Martin & Raschdorf, Florian

  • 2010 Aufnahme eines persönlich haftenden Gesellschafters bei einer GmbH & Co. KG zur Vermeidung der Offenlegung des Jahresabschlusses nach HGB
    by Kaya, Devrimi

  • 2010 The influence of buy-side analysts on mutual fund trading
    by Frey, Stefan & Herbst, Patrick

  • 2010 Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany
    by Bornemann, Sven & Kick, Thomas & Memmel, Christoph & Pfingsten, Andreas

  • 2010 It's all about tax rates: An empirical study of tax perception
    by Blaufus, Kay & Bob, Jonathan & Hundsdoerfer, Jochen & Kiesewetter, Dirk & Weimann, Joachim

  • 2010 Investor protection and disclosure. Quantitative evidence
    by Marek Gruszczynski

  • 2010 Die volkswirtschaftliche Bedeutung des Accounting
    by Christian Keuschnigg

  • 2010 Gazelle companies: Growth drivers and an evolution analysis
    by Oriol Amat & Jordi Perramon

  • 2010 Cooperative provision of indivisible public goods
    by Pierre Dehez

  • 2010 Mandatory IFRS Reporting and Stock Price Informativeness
    by Beuselinck, C.A.C. & Joos, P.P.M. & Khurana, I.K. & van der Meulen, S.

  • 2010 Mandatory Adoption of IFRS and Analysts’ Forecasts Information Properties
    by Beuselinck, C.A.C. & Joos, P.P.M. & Khurana, I.K. & van der Meulen, S.

  • 2010 Lying in Business : Insights from Hannah Arendt’s ‘Lying in Politics’
    by Eenkhoorn, P. & Graafland, J.J.

  • 2010 Knowing Versus Telling Private Information About a Rival
    by Mark Bagnoli & Susan G. Watts

  • 2010 Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland
    by Vieru, Markku & Schadewitz, Hannu

  • 2010 Fair value accounting in banking - Issues in convergence to IFRS
    by Swamy, Vighneswara

  • 2010 IAS 28 Investment in Associates - A Closer Look
    by Muthupandian, K S

  • 2010 IAS 26 Accounting and Reporting by Retirement Benefit Plans - A Closer Look
    by Muthupandian, K S

  • 2010 IAS 27 Consolidated and Separate Financial Statements - A Closer Look
    by Muthupandian, K S

  • 2010 Ryzyko struktury: Rys koncepcyjny
    by Staszkiewicz, Piotr W.

  • 2010 Studiu critic privind structura, evaluarea şi recunoaşterea stocurilor în extracţia lignitului
    by ciumag, anca

  • 2010 Accounting information related on stocks in the lignite extraction
    by ciumag, anca

  • 2010 Analysis of the relationship between cost, price and profit in lignite extraction
    by ciumag, anca & ciumag, marin

  • 2010 Exploratory Evidence for the Adoption of the Ias 7 in Turkey
    by Pekdemir, Recep & Kepce Yonet, Nazli

  • 2010 High School Teachers’ Perceptions and Opinions on Professional Accountants: The Turkey Case
    by Pekdemir, Isil & Pekdemir, Recep

  • 2010 The Expectation Gap in Internet Financial Reporting: Evidence from an Emerging Capital Market
    by Turel, Asli

  • 2010 Timeliness of financial reporting in emerging capital markets:Evidence from Turkey
    by Turel, Asli

  • 2010 Derivatives Usage in Risk Management By Turkish Non-Financial Firms and Banks: A Comparative Study
    by Yakup, Selvi & Asli, Turel

  • 2010 Firm's information environment and stock liquidity: evidence from Tunisian context
    by Loukil, Nadia & Yousfi, Ouidad

  • 2010 Quality Cost and Failure Risk in the Choice of Single versus Multiple Sourcing
    by Yim, Andrew

  • 2010 Specific features of Islamic accounting and cultural paradigm
    by Dima (Cristea), Stefana Maria & David, Delia & Păiuşan, Luminiţa

  • 2010 IFRSs for financial instruments, quality of information and capital market’s volatility: an empirical assessment for Eurozone
    by Cuzman, Ioan & Dima, Bogdan & Dima (Cristea), Stefana Maria

  • 2010 Itinerary implementation of an environmental management system and its benefits
    by Căpuşneanu, Sorinel/I & Martinescu (Oprea), Dana Maria/G

  • 2010 Transversal reorganization analysis of small and midsized enterprises of Romania
    by Căpuşneanu, Sorinel/I & Barbu, Cristian Marian

  • 2010 An Application of Constant Market Share Analysis for the Study of Firm Profitability
    by Marini, Giovanni

  • 2010 Guidelines for the preparation of budgets in not-for-profit organizations
    by Malki, Elli

  • 2010 El estado de cambios en el patrimonio neto
    by Gallardo Ramiro, M V & Hernández Gañán, S

  • 2010 El estado de cambios en el patrimonio neto
    by Gallardo Ramiro, M V & Hernández Gañán, S

  • 2010 Accruals, Cash-Flows and Tobin’s q : An Investment Perspective on Firm Accruals
    by Christian Calmès & Denis Cormier & Francois Racicot & Raymond Théoret

  • 2010 Accruals, Investment and Errors-in-Variables
    by Christian Calmès & Denis Cormier & Francois Racicot & Raymond Théoret

  • 2010 Value of intangibles arising from R&D activities
    by Ana Maria Bandeira & Óscar Afonso

  • 2010 Valorização de activos intangíveis resultantes de actividades de I&D
    by Ana Maria Bandeira

  • 2010 Governance and value creation in grant-giving foundations
    by Fabio Monteduro & Alessandro Hinna & Giacomo Boesso

  • 2010 Comparing Price Levels of Hospital Services Across Countries: Results of Pilot Study
    by Francette Koechlin & Luca Lorenzoni & Paul Schreyer

  • 2010 The New IAS 19 Exposure Draft
    by Clara Severinson

  • 2010 Endogenous Information Flows and the Clustering of Announcements
    by Viral V. Acharya & Peter M. DeMarzo & Ilan Kremer

  • 2010 Competing for Attention in Financial Markets
    by Bruce Ian Carlin & Shaun William Davies & Andrew Miles Iannaccone

  • 2010 Does Risk Explain Anomalies? Evidence from Expected Return Estimates
    by Jin Ginger Wu & Lu Zhang

  • 2010 Information, analysts, and stock return comovement
    by Allaudeen Hameed & Randall Morck & Jianfeng Shen & Bernard Yeung

  • 2010 Research in Accounting for Income Taxes
    by John Graham & Jana Raedy & Douglas Shackelford

  • 2010 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

  • 2010 L’information diffusée par l’exploitant sur le risque nucléaire : quelle réponse aux attentes des parties prenantes ?
    by Plot-Vicard, Emmanuelle

  • 2010 The Science Of Accounting At The University Of Economics – Varna: Names And Traditions
    by Geno Genov

  • 2010 Earnings Management Thresholds: The Case in Tunisia
    by Anis Ben Amar & Ezzeddine Abaoub

  • 2010 The Firm’S Patrimony €“ An International Approach
    by Lucian Constantin Gabriel BUDACIA

  • 2010 Caracterización del Business capital de las cooperativas de crédito a través del análisis Delphi
    by Elies Seguí-Mas & Ricardo J. Server Izquierdo

  • 2010 La inseguridad jurídica para los acreedores de las sociedades anónimas laborales ante el Real Decreto Ley 10/2008 de 12 de Diciembre: Mención a las sociedades constructoras y promotoras
    by Sonia Benito Hernández & María Olga Zúñiga Durán

  • 2010 El capital relacional de las cooperativas de crédito en España: un estudio cualitativo de sus intangibles sociales mediante el análisis Delphi
    by Elies Seguí-Mas & Ricardo J. Server Izquierdo

  • 2010 Los procesos concursales en situación de crisis: características de su aplicación a las sociedades cooperativas
    by Javier Iturrioz del Campo

  • 2010 Differences in Management accounting between family enterprises and non-family enterprises: A Statistical Approach
    by Christine Duller

  • 2010 Using Multiple Discriminant Analysis In The Bankruptcy Prediction In Albania €“ A Study With The State-Owned Enterprises

  • 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

  • 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

  • 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

  • 2010 Creative Accounting - Players And Their Gains And Loses

  • 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

  • 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

  • 2010 Liability To Suppliers Reporting Standardization - Quality Growth Factor Of Account Information
    by Briciu Sorin & Dragu Gabi Georgiana & Ivan Raluca

  • 2010 Accountants About Accounting Policies. An Emiprical Investigation Of Smes From Bihor County
    by Bogdan Victoria & Mester Ioana Teodora & Belenesi Marioara

  • 2010 Does Fair Value Represent A Concern For Romanian Researchers?
    by Andreicovici Ionela-Irina & Jurcau Anca-Sabina

  • 2010 Psychology Models of Management Accounting
    by Luft, Joan & Shields, Michael D.

  • 2010 Empirically Based Asset Management Decision Support for Reliable and Cost Effective Asset Operation
    by Michael Schenk & Frank Ryll

  • 2010 Iranian Angle to Non-Audit Services: Some Empirical Evidence
    by Mahdi Salehi & Mehdi Moradi

  • 2010 Investor Valuation of the Abandonment Option: Empirical Evidence from UK Divestitures 1985-1991
    by Ephraim Clark & Patrick Rousseau & Magid Gadad

  • 2010 Methods of Evaluation of Intangible Assets
    by Gabriel I. Nastase

  • 2010 The Fiscal–Accountancy Correlation During the Globalization age. Features Specific for Romania – As Eeropean Union Country
    by Gheorghe V. Lepadatu & Doina Maria Tilea & Iacob Baciu

  • 2010 The Importance of the Cost Information in Making Decisions
    by Gheorghe Lepadatu

  • 2010 An Empirical Taxonomy of Accounting Information Systems in Romania
    by Marius Deac & Radu Danciu

  • 2010 The Opportunity and Specificity of Accounting Information Related to the Entry of Stocks Into the Management of Entities From Coal Extraction
    by Magdalena Mihai & Constantin Staicu & Anca Ciumag

  • 2010 Influencia macroeconómica y contable en los rendimientos accionarios en México
    by Armenta-Fraire, Leticia. & Lorenzo-Valdés, Arturo. & Durán-Vázquez, Rocío.

  • 2010 La Holding Estrategia Fiscal Para las Empresas Familiares
    by Rosa Hilda Hernandez Sandoval & Sandra Patricia de la Garza Cienfuegos & Laura Leticia Gaona Tamez

  • 2010 Exploring Optimism In Recommendations Accompanying Analyst Conflict Of Interest Rules
    by Hsiou-Wei Lin & Wen-Chuan Miao

  • 2010 The Timeliness Of Annual Reports In Bahrain And The United Arab Emirates: An Empirical Comparative Study
    by Hussein Ali Khasharmeh & Khaled Aljifri

  • 2010 Fundamental Analysis With Artificial Neural Network
    by Birol Yildiz & Ari Yezegel

  • 2010 A Roadblock To Us Adoption Of Ifrs Is Lifo Inventory Valuation
    by Anne B. Fosbre & Paul B. Fosbre & Ellen M. Kraft

  • 2010 Comprehensive Income In Times Of Crises: Evidence From Spanish Companies
    by Francisco Sousa Fernández & María Mercedes Carro Arana

  • 2010 Did Fasb 157 Cause The Financial Crisis?
    by Peter Harris & Paul R. Kutasovic

  • 2010 A Comparative Analysis Of Social Services And Social Security Programs In The International Arena
    by Constance J. Crawford & Raymond Rigoli

  • 2010 A Dynamic Financial Ratio Adjustment Model
    by Yating Yang & H.W. Chuang

  • 2010 Relevância informativa das Despesas de Investigação e Desenvolvimento: um estudo para o caso português
    by Ana Cunha & José Moreira

  • 2010 Do Boards with Different Compositions Face Different Organizational Information Contexts?
    by Anne-Mie Reheul & Ann Jorissen

  • 2010 SME’s Views on the Adoption and Application of “IFRS for SMEs” in Turkey
    by Asuman Atik, Ph.D.

  • 2010 Accounting GAAPs and Accounting Treatments for Management of Property: Case Studies from Greek Real Estate Market
    by Konstantinos J. Liapis & Christos L.Galanos

  • 2010 The Residual Value Models: A Framework for Business Administration
    by Konstantinos J. Liapis

  • 2010 El papel de la liquidez en el efecto de la nueva información. El caso de Latibex
    by García, C. José & Herrero, Begoña & Ibáñez, Ana M.

  • 2010 An Evaluation About The Importance Of Criteria Determining The Allocation Sequence In Step-Down Allocation Of Manufacturing Overhead Costs
    by Haluk BENGÜ & Ahmet Vecdi CAN

  • 2010 Construire les stratégies avec le Balanced Scorecard:vers une approche interactive du modèle de Kaplan et Norton
    by Gérald Naro & Denis Travaillé

  • 2010 Les changements en contrôle de gestion - quelle nature et quelles finalités?
    by Tarek Chanegrih

  • 2010 Le Time-Driven Activity-Based Costing (TDABC):un premier bilan à travers une étude de cas longitudinale
    by Michel Gervais & Yves Levant & Charles Ducrocq

  • 2010 The Need to Adapt to New Financial Accounting Technologies Information in the Context of Global Economic Crisis
    by Enrique BONSON-PONTE & Ioan ANDONE & Adrian LUPASC & Ioana LUPASC

  • 2010 Analysis of International Accounting Regulations with Regards to Fair Value
    by Diana COZMA IGHIAN

  • 2010 Fundamental Issues Concerning the Organization of Management Accounting in Units of Natural Resource Exploitation
    by Lucia PALIU-POPA & Nicolae ECOBICI & Ionela-Claudia DINA

  • 2010 Career Concern and Tax Preparer Fraud
    by Chao Yang & Liansheng Wu & Xianhui Bo

  • 2010 Aproximación metodológica de las ganancias/pérdidas por tenencia en las estadísticas fiscales del Gobierno
    by Henry A. Mendoza T

  • 2010 La complejidad y la teoría contable
    by José Joaquín Ortiz Bojacá

  • 2010 El patrimonio y los ciclos de operaciones financieras
    by Campo Alcides Avellaneda Bautista

  • 2010 Bases conceptuales para la construcciòn de teorìa contable
    by Josè luis Villarreal

  • 2010 Règimen legal, tributario, contable y social de las sociedades por acciones simplificadas -SAS-

  • 2010 Los sistemas contables administrativos: hacia la conformación de un programa de investigación desde la teoría de la estructuración
    by Claudia Barrios Alvarez & Yaismir Adriana Rivera Arrubla

  • 2010 Algunas experiencias exitosas en Latinoamérica relacionadas con la Estandarización Contable
    by Abel María Cano Morales

  • 2010 Accounting and Economic Rates of Return: A Dynamic Econometric Investigation
    by Rodrigo M Zeidan & Marcelo Resende

  • 2010 The Effect of the Transparency Level of the ISE-Listed Banks on Liquidity
    by A. R. Zafer Sayar & Onder Kaymaz & Ali Alp

  • 2010 Financial Reporting for the Repo Transactions and the Impact of Proposed Amendments in IAS 39 and IFRS 7
    by Ýhsan Ugur Delikanli

  • 2010 The Independent Organization Of The Activity - An Exit Route For Small Entrepreneurs During The Crisis
    by SAVA Raluca & MARZA Bogdan & TARAN-MOROSAN Adrian


  • 2010 Luca Pacioli – Founder or Discoverer
    by Jordanka Lubetzka

  • 2010 Concept of the Balance Sheet Analysis of the Enterprise
    by Julian Georgiev Velkov & Marko Liubomirov Timchev

  • 2010 Profitability and banks’ financial statements: new data flows and interpretation methods
    by Franco Tutino & Guido Bastianini

  • 2010 Shareholder value creation and risks in European banks
    by Franco Fiordelisi

  • 2010 Clarifications and Proposals for Improvement in Romanian Accounting Regulations on Profit Distribution / Cover Loss and Presentation of Information Appropriate
    by Aristita Rotila

  • 2010 Business Intelligence Systems Accounting Integration in Romania. a Comparative Analysis
    by Daniela Postolache (Mares)

  • 2010 Initiatives of European Union’s Council on the Value Added Tax
    by Mircea Muntean

  • 2010 The Discriminant Analysis: an Exploratory Study Concerning the Degree of Financial Autonomy of Companies in the Context of the Romanian Business Environment
    by Marilena Mironiuc & Mihaela-Alina Robu & Ioan-Bogdan Robu

  • 2010 Considerations Regarding Calculation Cost in the Machine Building Industry
    by Gabriela Marian

  • 2010 Accounting Practices Regarding the Non-Current Assets Held for Sale
    by Marilena Manea & Veronica Stefan

  • 2010 Depreciation Test of Fixed Assets – Necessity, Indices of Value Loss, Certainty and Frequency of Assessment Evaluation
    by Marinela-Daniela Manea & Elena Violeta Dragoi

  • 2010 Correlation Cost - Performance in Terms of Management Accounting
    by Dumitru Ene

  • 2010 XBRL – Revolution in the Digital Financial Reporting of the Romanian Organizations
    by Mihaela Enachi

  • 2010 Efficient stocks administration in the frame of the present economic crisis
    by Mihai Deju & Simona Elena Dragomirescu

  • 2010 „The Control” in View of International Accounting Regulation and Romanian Accounting Regulation
    by Cristina Ciuraru-Andrica & Elena Oprisan

  • 2010 Improvement of Cost Calculation in Constructions – Application of the Standard Cost Method
    by Adela Breuer & Mihaela Lesconi Frumusanu & Jeanina Biliana Ciurea & Monica Rosu

  • 2010 Assets Restatement Model From The Natural Capital Maintenance Perspective
    by Gina Raluca GUSE & Viorel AVRAM & Adriana CALU & Daniela Artemisa CALU

  • 2010 Internal Audit Practices Of Listed Construction Companies In Malaysia: Some Preliminary Evidence
    by Damien LEE & Issham ISMAIL & Daniela MITRAN

  • 2010 Evaluation Of Cost Center Operations Using Abc Method
    by Madalina Aurelia GRIGORE & Elena Daniela NICOLAE & George Ciprian GIJU & Daniela MITRAN

  • 2010 Brainstorming - Evidence Collection Techniques In The Performance Audit
    by Emilia VASILE & Ion CROITORU

  • 2010 Misunderstanding Of Role And Position Of Accounting Standard Setting Authorities To Reduce Information Asymmetry: Empirical Evidence Of Iran
    by Hamidreza VAKILIFARD & Hashem NIKOOMARAM & Vahab ROSTAMI & Mahdi SALEHI & Daniela MITRAN

  • 2010 The Use Of Budgets In Forecasting The Activity Of The Firm
    by Mariana MAN & Ioan C. DIMA & Daniela MITRAN

  • 2010 The Assessment Of Financial Information Quality With The Aid Of Analytic Hierarchy Process: Banking Sector Case
    by Arman Aziz Karagul & Ali Ozdemir

  • 2010 Service Quality Of Members Of Accounting Profession: The Relationship Between Servis Quality To Costumer Satisfaction Eskä°Åžehä°R Application
    by Kerim Banar & Vedat Ekergil

  • 2010 The Importance Of Financial Reporting During Privatization: Turkish Case
    by Yakup Selvi & Fatih Yilmaz

  • 2010 Derivatives Usage In Risk Management By Turkish Non-Financial Firms And Banks: A Comparative Study
    by Yakup Selvi & Aslı Türel

  • 2010 An Attempt At Measuring The Fiscal Influence Over Accounting Of Romanian Listed Companies
    by Dan Dacian Cuzdriorean & Szilveszter Fekete & Lucia Sucala

  • 2010 Controversies On Integrated Accounting System
    by Ana Maria Cordos & Horia Tudor Andreica & Letitia Maria Rof

  • 2010 Cash Accounting Standardization In The Public Sector
    by Cenar Iuliana

  • 2010 Financial Analysis Of The Agricultural Holdings Viability In Romania In The European Context
    by Camelia Burja & Vasile Burja

  • 2010 Corporate Governance And Creative Accounting: Two Concepts Strongly Connected? Some Intersting Insights Highlighted By Constructing The Internal History Of A Literature
    by Alina Beattrice Vladu & Dumitru Matis

  • 2010 Considerations On Audit Of Group Financial Statements
    by Attila Tamas Szora & Iulian Bogdan Dobra

  • 2010 Participation As A Form Of Economic Activity
    by Sorin Briciu & Iustin Atanasiu Pop & Oana Raluca Ivan

  • 2010 Significant Doubt About The Going Concern Assumption In Audit
    by Adela Socol

  • 2010 Qualitative Factors Of Materiality - A Review Of Empirical Research
    by Emil Irimie Popa & Ancuta Georgeta Span & Timea Melinda Fulop

  • 2010 Jones, Dechow And Kasznik Models Significance In The Romanian Economic Environment
    by Dumitru Matis & Alina Beattrice Vladu & Laura Negrea & Lucia Sucala

  • 2010 Effective Cost Analysis Tools Of The Activity-Based Costing (Abc) Method
    by Sorin Briciu & Sorinel Capusneanu

  • 2010 Environmental Accounting - A Tool Used By The Entity For Determining Environmental Costs
    by Nicolae Todea & Ionela Cornelia Stanciu & Ana Maria Joldos (Udrea)

  • 2010 Impact Of International Financial Reporting Standards On Accounting Practices Harmonization Within European Union -Particular Case Of Intangible Assets-
    by Adriana Tiron Tudor & Ioana-Maria Dragu

  • 2010 How Transparent Are Companies Listed On The Bucharest Stockexchange When Disclose Them Consolidated Financial Statements?
    by Adriana Tiron-Tudor & Raluca Valeria Ratiu

  • 2010 Strategies In Optimizing The Output Of Financial Reporting: Project For A National Perspective
    by Dumitru Matis & Carmen Giorgiana Bonaci & Razvan V. Mustata

  • 2010 The Profit And Loss Account In Different Approaches. Advantages And Disadvantages
    by Man Mariana & Gadau Liana

  • 2010 Romanian Practitionners And The Use Of Estimates In Romanian Business Environment
    by Nicoleta Farcane & Elena Iordache & Victoria Bogdan

  • 2010 Balance Cash-Flow Models For Public Institutions - Clients And Suppliers
    by Gabi Georgiana Dragu & Alina Putan & Aitai Marian

  • 2010 Preparation For Implementing The Single European Currency
    by Stănculescu Mimi-Florina Ph. D Student

  • 2010 Methodological Foundamentations Concerning The Accountancy Of The Operations Of Purchasing Stocks From Coal Extraction
    by Prof. Magdalena Mihai Ph.D & Anca Ciumag Ph.D Student & Student Adriana Iota

  • 2010 Current Views And Directions Regarding The Audit Of Consolidated Accounts
    by Lect. Daniel Goagără, Ph.D & Prof. Sorinel Domnişoru, Ph.D & Assist. Sorin Vinătoru Ph.D Student

  • 2010 The Advantages And The Role Of Financial Accountant Consultancy For The Management Of Small And Medium Enterprises In Cost Establishing
    by Lect. Ph.D Patrutescu Monica & Assoc. Prof. Ph.D Simion Dalia

  • 2010 Legal Ecotax On Its Accounting And Disclosure
    by Assoc. teacher Ph.D. Rof Letitia Maria

  • 2010 Association Between Critical,Creative Thinking And Problem Solving In Accounting Researches: An Overview
    by Balasundaram Nimalathasan & Assoc. Prof. Ph.D Brabete Valeriu

  • 2010 Accounting Knowledge: Decision Support In Forestry
    by Ph.D Student Postolache (Males) Daniela

  • 2010 The Impact Of Multinational Corporations To The Current Economical Environment
    by Lect. Ph.D Goagara Daniel & Prof. Ph.D Domnisoru Sorinel & Assist. Ph.D Student Vinatoru Sorin

  • 2010 Advantages Of Using Object-Oriented Technologies In Modeling Costs
    by Assoc. Prof. Ph.D Mehedintu Anca & Prof. Ph.D Pirvu Cerasela & Prof. Ph.D Soava Georgeta

  • 2010 Capital Structure And Its Impact On Profitability: A Study Of Listed Manufacturing Companies In Sri Lanka
    by Balasundaram Nimalathasan & Assoc. Prof. Valeriu Brabete Ph.D

  • 2010 Hidden Costs And Social Control Management
    by Assist. Anca Antoaneta Vărzaru PhD. Student & Prof. Mihai Vărzaru PhD.

  • 2010 The Economic Growth And Development And The Natural Enviroment
    by Assoc Prof. Marieta Stanciu Ph. D & Lect. Mădălina Mangra Ph. D & Assist. Natalia Sperdea Ph. D Student

  • 2010 Diagnostic Analysis Of The Cost Per Unit Of Product
    by Prof. Ioan Pană Ph. D & Prof. Viorica Pană Ph. D

  • 2010 Aspects Regarding The Regulatory Risks Related To Shareholder S Equity
    by Assoc. Prof. Cristian Drăgan Ph. D & Assoc. Prof. Valeriu Brabete Ph. D & Lect. Oana Gherghinescu Ph. D

  • 2010 System Of Indicators Used For Analyzing Financial Balance At Dolj County Forestry Department
    by Ec. Beleţu Elena Cristina, Ph.D. Student

  • 2010 Total income and sources of funding in public broadcasting – capabilities and pre-requisites for all this acretion
    by Florentina Popescu Ph. D

  • 2010 National and International Methods of Fixed Assets Depreciation
    by Silvia Samara Ph. D student

  • 2010 Examining The Audit Clients Going Concern
    by Lect. Prof. Sorinel Domnişoru Ph. D & Assist. Sorin-Sandu Vînătoru Ph.D Student & Mariana Gîrbaci Ph.D

  • 2010 Conditioning On Accounting Models, Application And Offer Of Accounting Information
    by Assoc. Prof. Valeriu Brabete Ph. D

  • 2010 Audit and External Informational System
    by Prof. Sorinel Domnişoru Ph. D & Assist. Sorin-Sandu Vînătoru Ph.D Student & Mariana Gîrbaci Ph.D

  • 2010 A Brief Assessment Of Romania’S Competitive Level
    by Assoc. Prof. Cosmin Fratostiteanu Ph.D

  • 2010 The Economic Growth And Development And The Natural Enviroment
    by Marieta Stanciu & Mădălina Mangra & Natalia Sperdea

  • 2010 Dynamics Of The Fair Value In Accounting
    by Mihai Ristea & Ionel Jianu

  • 2010 Fighting The Enemy Of Fair View Principle – Getting To Know Creative Accounting
    by Rucsandra Livia Moldovan & Sorin Adrian Achim & Cristina Bota-Avram

  • 2010 The Impact Of The Economic Crisis On Environmental Costs
    by Leontina Betianu & Sorin Briciu

  • 2010 Accounting Treatment Of Assets Amortization Taken By Means Of Financial Leasing Regime
    by Mihaela Tulvinschi

  • 2010 Revaluation Issues In Financial Reporting: Case Of Financial Instruments
    by Jiøí Strouhal

  • 2010 Harmonization Of Audit Regulation In The European Union – A Case Of Croatia And Slovenia
    by Sandra Jankoviè & Gordana Ivankoviè & Mateja Jerman

  • 2010 Perspectives On Disclosing Human Capital Into The Notes Of The Financial Statements
    by Rossen Petkov

  • 2010 The History And The Development Of The Financial Reporting Specific To The Romanian Agriculture
    by Ramona Laptes & Adriana Florina Popa

  • 2010 Did Fair-Value Accounting Contribute to the Financial Crisis?
    by Christian Laux & Christian Leuz

  • 2009 Data Games : Sharing public goods with exclusion
    by Pierre Dehez & Daniela Tellone

  • 2009 The substantiation of the financial decision at enterprise level based on policy optimization and accounting forecast
    by Ionescu, Cicilia

  • 2009 Meeting Today's Financial Challenges Impairment Reporting: Improving Stakeholders' Confidence - Ernst & Young Survey Results
    by Nicoleta ROMAN & Andreea STANCIU

  • 2009 Valuation Implications for the Goodwill Impairment Test in Accordance with IAS 36 "Impairment of Assets"
    by Sorin PETRE & Lars WIECHEN

  • 2009 The Purchase Price Allocation - Statistics, Trends and Consequences
    by Nicoleta ROMAN

  • 2009 Bank cash flows – a source of new insight?
    by Klumpes, Paul & Welch, Peter & Reibel, Andres

  • 2009 Risk Effect versus Delayed Price Response: The Case of the Post-Earnings-Announcement Drift in Germany
    by Hans-Peter Burghof & Matthias Johannsen

  • 2009 Banka başarısızlıklarının yapay sinir ağlarıylatahmini: Türk bankacılık sistemi üzerine karşılaştırmalı bir uygulama
    by Ünsal BAN & Murat MAZIBAŞ

  • 2009 Traditionelle Budgetierung versus Beyond Budgeting: Darstellung und Wertung anhand eines Praxisbeispiels
    by Held, Bärbel

  • 2009 Marktpreisrisiko-Reporting bei Nichtfinanzinstituten nach IFRS 7: empirische Befunde zum Einsatz von Value at Risk und Sensitivitätsanalysen bei kapitalmarktorientierten Unternehmen
    by Fürst, Benedikt & Henselmann, Klaus & Klein, Martin

  • 2009 Behandlung von strategischen Beteiligungen im Einzelabschluss
    by Henselmann, Klaus & Roos, Benjamin

  • 2009 Enforcement in der Rechnungslegung: eine empirische Untersuchung der HDAX 110-Unternehmen
    by Henselmann, Klaus & Klein, Martin & Schmidt, Mark

  • 2009 IFRS for SMEs: eine interessante Option für deutsche KMUs auf dem Gebiet der Konzernrechnungslegung?
    by Henselmann, Klaus & Roos, Benjamin

  • 2009 Der Wertpapierprospekt: empirische Befunde zur Qualität der Risikoangaben bei Neuemissionen
    by Henselmann, Klaus & Klein, Martin & Maier, Christian

  • 2009 Did fair-value accounting contribute to the financial crisis?
    by Laux, Christian & Leuz, Christian

  • 2009 The crisis of fair value accounting: Making sense of the recent debate
    by Laux, Christian & Leuz, Christian

  • 2009 The impact of managerial ownership, monitoring and accounting standard choice on accrual mispricing
    by Gegenfurtner, Bernhard & Ampenberger, Markus & Kaserer, Christoph

  • 2009 Determinants for using visible reserves in German banks: an empirical study
    by Bornemann, Sven & Homölle, Susanne & Hubensack, Carsten & Kick, Thomas & Pfingsten, Andreas

  • 2009 Quantitative methods in accounting research
    by Marek Gruszczynski

  • 2009 Value, Size and Momentum Portfolios in Real Time: The Cross-Section of South African Stocks
    by Ryans Bartens & Shakill Hassan

  • 2009 Projects Competition For Preparing The Budgets - A Possible Solution For Eastern European Countries
    by Marius-Gabriel TOMOIALA & Gheorghe COTIUGÃ

  • 2009 The role of the evaluation activity in current period of economic crisis
    by Nica, Dumitru & Nicolae, Florina

  • 2009 Challenges of international financial reporting standards (ifrs) in the islamic accounting world, case of middle eastern countries
    by Amged Abd El Razik

  • 2009 IAS 16 Property, Plant and Equipment - A Closer Look
    by Muthupandian, K S

  • 2009 IAS 24, Related Party Disclosures - A Closer Look
    by Muthupandian, K S

  • 2009 IAS 23 Borrowing Costs - A Closer Look
    by Muthupandian, K S

  • 2009 IAS 21 The Effects of Changes in Foreign Exchange Rates - A Closer Look
    by Muthupandian, K S

  • 2009 IAS 20 Accounting for Government Grants and Disclosure of Government Assistance - A Closer Look
    by Muthupandian, K S

  • 2009 IAS 19 employee benefits - a closer look
    by Muthupandian, K S

  • 2009 IAS 18 Revenue - A Closer Look
    by Muthupandian, K S

  • 2009 IAS 17 Leases - A Closer Look
    by Muthupandian, K S

  • 2009 The capitalization of the accounting information in the process of stocks analyse
    by ciumag, anca

  • 2009 A discussion on new cultural and accounting variables and IFRSs’ implementation[:] Empirical study on a sample of Central and Eastern European countries
    by Dima, Bogdan & Dima (Cristea), Stefana Maria

  • 2009 Environment and environmental effects of pollution. Model of eco-dashboard – A tool for analysis of environmental management performances
    by Martinescu (Oprea), Dana Maria/G & Căpuşneanu, Sorinel/I

  • 2009 Some aspects of the control and analysis of costs in the steel industry
    by Căpuşneanu, Sorinel/I

  • 2009 Activity-Based Management principles and implementation opportunities of the ABM system
    by Căpuşneanu, Sorinel/I

  • 2009 Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches
    by Căpuşneanu, Sorinel/I

  • 2009 Research of the implementation factors of the ABC method in the steel industry of Romania
    by Căpuşneanu, Sorinel/I

  • 2009 Good Corporate Governance And Earnings Management Practices: An Indonesian Cases
    by murhadi, werner R.

  • 2009 Investigating the Governmental Accounting Reform of Greek National Health System (ESY): Some preliminary Evidence

  • 2009 Traditional methods versus modern methods of determining unitary cost in forestry
    by Tenovici, Cristina & Albici, Mihaela & Parpandel, Denisa Elena

  • 2009 Analyzing the Classic Methods of Organizing the Administration Accountacy Used in the Carboniferous Mining Industry
    by Paliu-Popa, Lucia & Dina, Ionela Claudia

  • 2009 Issues on recognition, measurement and impairment of goodwill
    by Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina

  • 2009 Arguments for introducing accrual based accounting in the public sector
    by Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina

  • 2009 New approaches regarding business combinations
    by Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina

  • 2009 Issues on Hedge Effectiveness Testing
    by Bunea-Bontaş, Cristina Aurora & Petre, Mihaela Cosmina & Culiţă, Gica

  • 2009 Modul de determinare a costului unitar de producţie pentru metrul cub de masă lemnoasă pe picior
    by Tenovici, Cristina & Albici, Mihaela

  • 2009 STRATEGIC costs management at societies group level. Multicriterial model for optimization
    by Pirvu, Cerasela & Mehedintu, Anca

  • 2009 Basic Principles of Hedge Accounting
    by Bunea-Bontaş, Cristina Aurora

  • 2009 Investitiile imateriale si performantele IMM-urilor
    by Iacob, Constanta & Pirvu, Cerasela

  • 2009 Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes
    by Deaconu, Adela & Nistor, Cristina Silvia & Filip, Crina

  • 2009 Intellectual capital communication: evidence from social and sustainability reporting
    by Passetti, Emilio & Tenucci, Andrea & Cinquini, Lino & Frey, Marco

  • 2009 Evaluarea pe baza de active: analiza critica
    by Goagara, Daniel & Giurca Vasilescu, Laura

  • 2009 Short Arbitrage, Return Asymmetry And The Accrual Anomaly
    by Hirshleifer, David & Teoh, Siew Hong & Yu, Jeff Jiewei

  • 2009 Reverse Charging Purchases to Intra-transportation Means in the Context of New Tax Regulations
    by Ecobici, Nicolae & Busan, Gabriela

  • 2009 Accounting Monograph on the Accounting for the Movement of Timber to Forest Exploitation Companies
    by Ecobici, Nicolae & Busan, Gabriela

  • 2009 Some considerations on accounting for pawnshops in Romania
    by Huian, Maria Carmen

  • 2009 Opinions on allocation of profit carried forward to dividends
    by Bunget, Ovidiu-Constantin

  • 2009 About intellectual forgery in romanian accounting law
    by Bunget, Ovidiu-Constantin

  • 2009 Aspecte conceptuale si tehnice privind viitoare reglementari contabile pentru IMM-uri in Europa
    by Deaconu, Adela & Popa, Irimie & Buiga, Anuta & Fulop, Melinda

  • 2009 Adoption and diffusion of double entry book-keeping in Mexico and Spain: A related but under-investigated development
    by Batiz-Lazo, Bernardo & Hernandez-Borreguero, Julian & Maixe-Altes, J. Carles & NuÑez-Torrado, Miriam

  • 2009 Potential dividends versus actual cash flows in firm valuation
    by Magni, Carlo Alberto & Vélez-Pareja, Ignacio

  • 2009 Axiomatization of residual income and generation of financial securities
    by Ghiselli Ricci, Roberto & Magni, Carlo Alberto

  • 2009 Explaining earnings persistence: a threshold autoregressive panel unit root approach
    by Galimberti, Jaqueson Kingeski & Cupertino, César Medeiros

  • 2009 Studiu privind posibilitatea implementarii balance scorecard-ului in universitati
    by Nistor, Cristina Silvia

  • 2009 Did Fair-Value Accounting Contribute to the Financial Crisis?
    by Christian Laux & Christian Leuz

  • 2009 Do Multinationals or Domestic Firms Face Higher Effective Tax Rates?
    by Kevin S. Markle & Douglas Shackelford

  • 2009 Disclosure and the Cost of Capital: Evidence from Firms' Responses to the Enron Shock
    by Christian Leuz & Catherine Schrand

  • 2009 Information Asymmetry, Information Precision, and the Cost of Capital
    by Richard A. Lambert & Christian Leuz & Robert E. Verrecchia

  • 2009 Accounting and economic measures:An integrated theory of capital budgeting
    by Carlo Alberto Magni

  • 2009 Economic Loan Loss Provision and Expected Loss
    by Stefan Hlawatsch & Sebastian Ostrowski

  • 2009 Corporate governance and impression management in annual press releases
    by Beatriz García Osma & Encarna Guillamón Saorín

  • 2009 Information Availability, Information Quality and the Financial Structure of Belgian SME's
    by Van Campenhout, Geert & Van Caneghem, Tom

  • 2009 Founder Succession and Accounting Properties
    by Fan, Joseph P.H. & Wong, T.J. & Zhang, Tianyu

  • 2009 Gray Markets and Multinational Transfer Pricing
    by Romana L. Autrey & Francesco Bova

  • 2009 Refining measures to improve performance measurement of the accounts receivable collection function
    by Philip Leitch & Dawne Lamminmaki

  • 2009 Board Committees, CEO Compensation, and Earnings Management
    by Christian Laux & Volker Laux

  • 2009 Testing Earning Management
    by Fok, D. & Franses, Ph.H.B.F.

  • 2009 The Incentives for Tax Planning
    by Armstrong, Christopher S. & Blouin, Jennifer L. & Larcker, David F.

  • 2009 On the Fortunes of Stock Exchanges and Their Reversals: Evidence from Foreign Listings
    by Fernandes, Nuno & Giannetti, Mariassunta

  • 2009 Accounting and economic measures: an integrated theory of capital budgeting
    by Carlo Alberto Magni

  • 2009 Decomposition of a Certain Cash Flow Stream: Systemic Value Added and Net Final Value
    by Carlo Alberto Magni

  • 2009 Economic value added and systemic value added: symmetry, aditive coherence and differences in performance
    by Roberto Ghiselli Ricci & Carlo Alberto Magni

  • 2009 A Logical Umbrella for Firm Evaluation: The Fundamental Relation [Un Ombrello Logico Per La Valutazione Di Azienda: La Relazione Fondamentale]
    by Carlo Alberto Magni

  • 2009 Valoracion de flujos de caja en inflacion. El caso de la regulacion en el Banco Mundial
    by Ignacio Velez-Pareja

  • 2009 Analisis financiero y control (slides)
    by Ignacio Velez-Pareja

  • 2009 Modeling excess profit
    by Carlo Alberto Magni

  • 2009 Potential dividends versus actual cash flows in firm valuation
    by Carlo Alberto Magni & Ignacio Velez-Pareja

  • 2009 Analisis financiero y control
    by Ignacio Velez-Pareja & Miguel R. Davila

  • 2009 Firm-specific factors influencing the selection of accounting options provided by the IFRS: Empirical evidence from Spanish market
    by Juana Aledo & Fernando García-Martínez & Juan M. Marín Diazaraque

  • 2009 The Complementarity Between Segment Disclosure and Earnings Quality, and its Effect on Cost Capital
    by Belén Blanco & Juan M. Garcia Lara & Josep A. Tribó Giné

  • 2009 Fair value versus historic cost Valuation for Biological assets: Implications for the quality of financial information
    by Josep Ma. Argiles (UB) & Josep Garcia Bladon (IQS) & Teresa Monllau (UPF)

  • 2009 Credibility of earnings from a principal-agent coalition perspective
    by Nándor KALICZKA

  • 2009 Transparency and disclosure between theory and practice. A case study of Romania
    by Adina POPA & Rodica BLIDIEL & Victoria BOGDAN

  • 2009 Arguments for use of ABC in TQM environment
    by Carmen NECULA

  • 2009 Financial Analysis, Planning and Forecasting:Theory and Application
    by Alice C Lee & John C Lee & Cheng F Lee

  • 2009 Accountability et ethnicité dans une congrégation religieuse : l’Armée du Salut en France, en Suisse, au Royaume-Uni et en Suède
    by Joannides, Vassili

  • 2009 Cost Effectiveness of Paying Value Added Tax from the Viewpoint of Businesses
    by Eva Sopková

  • 2009 Risk Reporting and Bank Runs
    by Susanne Homölle

  • 2009 EVA – Advanced method for performance evaluation in banks
    by POPA Gabriela & MIHAILESCU Laurentiu & CARAGEA Codin

  • 2009 Management accountants’ participation in strategic management processes: A cross-industry comparison
    by Bostjan Aver & Simon Cadez

  • 2009 International and European in the Accounting System of Romania
    by Anca Gabriela TURTUREANU & Cornelia Elena TUREAC

  • 2009 How to Implement an Accurate and Effective Costing System in Manufacturing Organizations
    by Boris POPESKO

  • 2009 Treasury Flows Overview
    by Cornelia Elena TUREAC & Anca Gabriela TURTUREANU

  • 2009 Fair Value Accounting and Measurement through FASB’s Developments
    by Carmen Giorgiana BONACI & Jiří Strouhal & Dumitru MATIS

  • 2009 Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
    by Jana Skálová & Tomáš PODŠKUBKA

  • 2009 Historical Costs versus Fair Value Measurement in Financial Accounting
    by Dana Dvořáková

  • 2009 A Benefit of New Costing Methods for the Strategic Management
    by Bohuslava Knapová

  • 2009 The Hicks’ Concept of Income and Its Relevancy for Accounting Purposes
    by David Procházka

  • 2009 Role of Budgeting in Modern Corporate Governance (Empirical Study in the Czech Republic)
    by Jana FIBÍROVÁ & Libuše Šoljaková

  • 2009 Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries?
    by Marcela Žárová & Ladislav MEJZLÍK

  • 2009 Financial Management and Controlling in the Sector of Agriculture after the EU Entry
    by Miroslav Grznár & Alžbeta Foltínová

  • 2009 Firm Strategic Thinking and its Informational Support
    by Bohumil Král

  • 2009 The Role of External Auditors in Detection Process of Accounting Frauds
    by Libuše Müllerová

  • 2009 The Using of Environmental Accounting for Investment Decisions
    by Bohuslava Knapová

  • 2009 Sustainability Accounting as a Tool for Corporate Sustainability Performance Management
    by Jaroslava Hyršlová & Marie Kubáňková

  • 2009 Accounting and Reporting for Sustainable Development
    by Dana Dvořáková

  • 2009 Approaches and possibilities of using accountingt information to measure sustainable development of corporation
    by Jana Fibírová & Bohumil Král

  • 2009 Environmental Management Systems as one of the Sustainability Development Instruments; a Position and the Role of Management and Financial Accounting
    by Dana Kovanicová

  • 2009 Firm Strategic Thinking and its Informational Support
    by Bohumil Král

  • 2009 Conclusions of International Conference Impact of Global Crisis on Performance Management
    by Michal Menšík & Jakub Stránský

  • 2009 Impact of EC Directive on Disclosure of Accounting Information for Small and Medium-Sized Companies
    by Marcela Žárová

  • 2009 Organic Balance Theory by Fritz Schmidt (1882 - 1950)
    by Miloslav Janhuba

  • 2009 “Quality” Income from in Operating Activities under Czech Accounting Legislation
    by Václav Černý

  • 2009 Revaluation in Czech Financial Accounting and Legal Merger
    by Hana Vomáčková

  • 2009 The End of the Year at Organizational Units of State of the Czech Republic
    by Jaroslava Marhounová

  • 2009 Not very Known Author of Du Pont Model - Frank Donaldson Brown (1885 - 1965)
    by Petr Marek

  • 2009 The Relation between Financial Reporting Rules and Rules for Tax Base Determination
    by Danuše Nerudová

  • 2009 Impact of Revenue Recognition on Future Performance
    by Libuše Šoljaková

  • 2009 Ninety Years of Dynamic Balance Theory by Johann Wilhelm Eugen Schmalenbach (1873 - 1955)
    by Miloslav Janhuba

  • 2009 The Process of Contingent Liabilities Valuation for IFRS 3 Purposes
    by Tomáš Brabenec

  • 2009 Information on Revenues and Income in the Financial Statements of the Czech Companies
    by David Procházka

  • 2009 Implementing Sme’S Ifrs On Micro-Companies Issues
    by Ema Speranta MASCA & Larissa Margareta BATRÂNCEA & Bradut Vasile BOLOS

  • 2009 Issues On Implementation Of Ifrs For Smes
    by Ema Speranta MASCA & Irina Doina PASCAN & Larissa Margareta BATRÂNCEA

  • 2009 The Valuation Implications of Sales Growth in Start-up Ventures
    by Ilanit Gavious & Dafna Schwartz

  • 2009 Accounting Policies of HEP d.d. Zagreb According to International Standards
    by Velimir Lovric

  • 2009 Trends of Voluntary Internet Reporting in Croatia: Analysis for the Period 2005 - 2007
    by Ivica Pervan

  • 2009 Considerations Regarding The Accounting Profession In Europe - Competitiveness And Professional Ethics
    by Hlaciuc Elena & Socoliuc Marian

    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

  • 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

  • 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

  • 2009 Contrats De Vente Comportant Une Clause De Reserve De Propriete

  • 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


  • 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

  • 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

  • 2009 Potential Dividends And Actual Cash Flow. A Regional Latin American Analysis

  • 2009 Potential Dividends And Actual Cash Flows In Equity Valuation. A Critical Analysis

  • 2009 Reverse Charging Purchases to Intra-Transportation Means in the Context of New Tax Regulations
    by Ecobici Nicolae & Busan Gabriela

  • 2009 Financial Audit and a Well Organized Accounting
    by Starcea Dumitru

  • 2009 Inflation Accounting and Stock Returns: Evidence From Istanbul Stock Exchange (ISE)
    by Berna Kirkulak & Çagnur Kaytmaz Balsari

  • 2009 The Analysis Of Financial Fragility’S Effects On Textile Industry With The Assistance Of Financial Ratios- 1992-2003 Analysis
    by Arman Aziz Karagul & Bilge Kagan Ozdemir

  • 2009 An Evaluation Of Transformations In Financial Performance Measurement In Terms Of Turkey
    by Murat Ertugrul

  • 2009 Ensuring The Quality Of Services By Making Costs Effective In The Management Of Rural Tourist Boarding Houses
    by Larisa Dragolea & Radu Matei Todoran

  • 2009 Objectives And Particularities Of Decisions In The Context Of Corporate Governance
    by Florin Boghean & Elena Hlaciuc & Lucia Morosan-Danila & Carmen Boghean

  • 2009 Passing From Accounting To Fiscal Depreciation
    by Marilena Zuca & Alice Tanta & Smaranda Andreea Trica

  • 2009 The Crisis And The Cost Management
    by Sorin Briciu & Florentina Sas

  • 2009 The Financial Performance In Higher Education Institutions. Informational Supports
    by Iuliana Cenar

  • 2009 Auditor Liability In Period Of Financial Crisis
    by Nicolae Todea & Ionela Cornelia Stanciu

  • 2009 The Importance Of Accounting Information In Crisis Times
    by Carmen Mihaela Scorte & Adina Cozma & Luminita Rus

  • 2009 Study Regarding The Accounting Activity Matter Tackled From The Efficiency Requirements
    by Alina Teodora Ciuhureanu & Nicolae Baltes

  • 2009 A Brief Review Of Creative Accounting Literature And Its Consequences In Practice
    by Diana Balaciu & Victoria Bogdan & Alina Beattrice Vladu

  • 2009 Cash-Flow Reporting Between Potential Creative Accounting Techniques And Hedging Opportunities Case Study Romania
    by Dumitru Matis & Alina Beattrice Vladu & Laura Negrea

  • 2009 The Impact Of The Introduction Of The Single European Currency In The Romanian Accounting System
    by Ph.D Student Stanculescu Mimi-Florina

  • 2009 The Financial-Accounting Specialists’ Adaptation To The Management Requirements
    by Lect. Ph.D Ciuhureanu Alina Teodora & Prof. Ph.D. Baltes Nicolae & Prof. Ph.D Gorski Hortensia

  • 2009 The Opinion Of The American Legislators On The Balance Sheet
    by Lect. Ph.D Ovidia Doinea

  • 2009 The Economic And Legal Framework Of The International Relations: A Conceptual Approach
    by Assist. Ph.D. Paul – Bogdan Zamfir

  • 2009 The Necesity For Auditing The Financial-Accounting Activity
    by Ph.D Student Calota George & Assist. Ph.D Student Vînatoru Sorin-Sandu

  • 2009 An Approach Of The Relationship Between Financial Audit And Accounting Financial Controlling
    by Assoc. Prof. Ph.D Madalina Bogdan

  • 2009 The Politics Of Financial Auditing
    by Assist. Ph.D Student Vinatoru Sorin-Sandu & Prof. Ph.D Domnisoru Sorinel

  • 2009 The Competences And The Impact Of Evaluation Categories On The Fidelity Of Accounting Information
    by Assoc Prof. Ph.D Mihai Antonescu & Ph.D Student Ligia Antonescu

  • 2009 The audit risk associated to the depreciation adjustments of the tangible assets during the financial instability period
    by Adela SOCOL & Szora Attila TAMAS

  • 2009 Statutory Audit
    by Prof. Ana MORARIU1, Ph. D & Prof. Sorinel Domnişoru2, Ph. D & Ec. Tanţi CERCEL3 Ph.D candidate

  • 2009 Innovations Of The Abc Method In The Cost Calculation
    by Ionescu Ion

  • 2009 A new approach on evaluation and accounting information specific to bankruptcy
    by Daniel GOAGR & Laura GIURC- VASILESCU

  • 2009 Cost Analysis of Good Practice – a Case Study for Dentistry Services in Romania
    by Dutescu Adriana & Ponorîca Andreea Gabriela & Stanila Georgiana Oana

  • 2009 Pleading for the management controller profession in the trade area
    by Mihaela Dumitrana & Mariana Gl?van & M?d?lina Dumitru

  • 2008 Managerial Ownership and Accounting Conservatism: Empirical Evidence from Japan
    by Akinobu Shuto & Tomomi Takada

  • 2008 Türkiye’deki muhasebe meslek mensuplarının etik karar alımlarında çok boyutlu etik ölçeğinin geçerliliği üzerine bir araştırma
    by N.Mine TÜKENMEZ & Nilgün KUTAY & G. Cenk AKKAYA

  • 2008 Sivil Toplum Kuruluşlarında Muhasebe Şeffaflığı
    by M. Fatih GÜNER & M. Ünsal MEMİŞ

  • 2008 Türk muhasebe meslek mensuplarının kişisel değerlerinin belirlenmesine yönelik bir araştırma
    by Nilgün KUTAY & N. Mine TÜKENMEZ & G. Cenk AKKAYA

  • 2008 Son düzenleme ve gelişmeler kapsamında bağımsız denetim ve muhasebe-denetim mesleğinin rolü: Sermaye piyasaları açısından bir değerlendirme
    by Ali ALP & Zafer SAYAR

  • 2008 Empirische Analyse des Offenlegungszeitpunkts von Jahresabschlüssen nach dem EHUG
    by Henselmann, Klaus & Kaya, Devrimi

  • 2008 Earnings management and audit adjustments: An empirical study of IBEX 35 constituents
    by Oriol Amat & Oscar Elvira & Petya Platikanova

  • 2008 Measuring intangibles' productivity. Empirical evidence from Spanish firms
    by Ester Oliveras & David Castillo

  • 2008 On the Effects of the Degree of Discretion in Reporting Managerial performance
    by De Waegenaere, A.M.B. & Wielhouwer, J.L.

  • 2008 Dynamic Tax Depreciation Strategies
    by De Waegenaere, A.M.B. & Wielhouwer, J.L.

  • 2008 The Degradation of Distorted Performance Measures
    by Randolph Sloof & Mirjam van Praag

  • 2008 Earnings Management and Contest to the Control: An Analysis of European Family Firms
    by Jara-Bertin, Mauricio & López-Iturriaga, Félix J.

  • 2008 On the Interplay between Strategy and Management Control Systems
    by Aernoudts, R.H.R.M. & De Heer, M.A.

  • 2008 Historia de un romance singular: encuentros y desencuentros de la partida doble en México
    by Batiz-Lazo, Bernardo & Hernandez-Borreguero, Julian & Maixe-Altes, J. Carles & Nu~ez-Torrado, Miriam

  • 2008 Thought and Behavior Contagion in Capital Markets
    by Hirshleifer, David & Teoh, Siew Hong

  • 2008 Thought and Behavior Contagion in Capital Markets
    by Hirshleifer, David & Teoh, Siew Hong

  • 2008 Governança corporativa e divulgação de relatórios financeiros anuais
    by Amaral, Hudson & Iquiapaza, Robert & Tomaz, Wesley & Bertucci, Luiz

  • 2008 Potential dividends and actual cash flows. Theoretical and empirical reasons for using ‘actual’ and dismissing ‘potential’, Or: How not to pull potential rabbits out of actual hats
    by Vélez-Pareja, Ignacio & Magni, Carlo Alberto

  • 2008 IFRS 5 Non-current assets held for sale and Discontinued operations - a closer look
    by K S, Muthupandian

  • 2008 IAS 1 Presentation of Financial Statements - A Closer Look
    by Muthupandian, K S

  • 2008 IFRS 6 exploration for and evolution of mineral resources - a closer look
    by Muthupandian, K S

  • 2008 IFRS 8 Operating Segments - A Closer Look
    by Muthupandian, K S

  • 2008 IAS 12 Income Taxes - A Closer Look
    by Muthupandian, K S

  • 2008 IAS 11 Construction Contracts - A Closer Look
    by Muthupandian, K S

  • 2008 IAS 10 Events After the Reporting Period - A Closer Look
    by Muthupandian, K S

  • 2008 IFRS 7 Financial Instruments: Disclosures - A Closer Look
    by Muthupandian, K S

  • 2008 Experience of other Nations in Convergence to IFRS
    by Muthupandian, K S

  • 2008 IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors – A Closer Look
    by Muthupandian, K S

  • 2008 IAS 7, Statement of Cash Flows – A Closer Look
    by Muthupandian, K S

  • 2008 IAS 2, Inventories - A Closer Look
    by Muthupandian, K S

  • 2008 The methodological steps in management accounting and cost calculation - A comparative analysis between the traditional methods used in Romania and the Activity-Based Costing (ABC) method
    by Căpuşneanu, Sorinel/I & Lepădatu, Gheorghe/V

  • 2008 Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania
    by Căpuşneanu, Sorinel/I & Lepădatu, Gheorghe/V

  • 2008 The ABC-method (Activity-Based Costing) and the transversal organization of enterprises in the steel industry of Romania
    by Căpuşneanu, Sorinel & Lepădatu, Gheorghe

  • 2008 The value-added statement: An appeal for standardisation
    by Arangies, G & Mlambo, Chipo & Hamman, W D & Steyn-Bruwer, B W

  • 2008 Annualy/Yearly Financial Situations in European Frame
    by Paliu-Popa, Lucia & Cumpănaşu, Petruţa-Elena

  • 2008 The Justifying Documents – the Accounting Registration Base of the Works and Services Executed By Third Parties
    by ciumag, marin & ciumag, anca

  • 2008 The Taxation and Accountancy of Luncheon Voucher
    by Ciumag, Marin

  • 2008 The Role of Batch Costing and Cost Accounting in the Managerial Process
    by Ciumag, Marin & Ciumag, Anca

  • 2008 The effects of stock options accounting regulation on corporate governance: A comparative European study
    by Butzbach, Olivier & Di Carlo, Ferdinando

  • 2008 Solutii pentru masurarea calitatii informatiei contabile
    by Deaconu, Adela & Filip, Crina & Buiga, Anuta

  • 2008 Banking accountancy of transaction titles operations
    by Troaca, Victor

  • 2008 Yearly balance sheet and the account for profit and loss made by banking societies
    by Troaca, Victor

  • 2008 Strengthening the annual financial statements of the banks
    by Troaca, Victor & Troaca, Mihaela-Elvira

  • 2008 Accounting Information - Power Instrument for Advanced Management in Knowledge Based Organizations
    by Potecea, Olga & Gabroveanu, Emilia & Radneantu, Nicoleta

  • 2008 The Book-Keeping of Inside-Community Transactions
    by Paliu-Popa, Lucia

  • 2008 Book Keeping of International Commercial Transactions
    by Paliu-Popa, Lucia

  • 2008 Fiscal and Book-Keeping Issues Regarding Financing Through Leasing System in European Context
    by Paliu-Popa, Lucia

  • 2008 Comparative Survey on the Records of Fixed Assets of Companies and Public Institutions
    by Ecobici, Nicolae

  • 2008 IPSAS versus National Norms on Public Institutions' Own Capitals
    by Ecobici, Nicolae

  • 2008 Financial-Accounting Settlements Applying in 2008
    by Antonescu, Mihai & Antonescu, Ligia

  • 2008 Splitting Up Value: A Critical Review of Residual Income Theories
    by Carlo Alberto, Magni

  • 2008 The transition to IFRS: disclosures by Portuguese listed companies
    by Patricia Teixeira Lopes & Rui Couto Viana

  • 2008 Accounting for Defined Benefit Plans: An International Comparison of Exchange-Listed Companies
    by Clara Severinson

  • 2008 What is a Company Really Worth? Intangible Capital and the "Market to Book Value" Puzzle
    by Charles R. Hulten & Xiaohui Hao

  • 2008 Capital Structure and Debt Structure
    by Joshua D. Rauh & Amir Sufi

  • 2008 Earnings Quality and Ownership Structure: The Role of Private Equity Sponsors
    by Sharon Katz

  • 2008 Footnotes Aren't Enough: The Impact of Pension Accounting on Stock Values
    by Julia Coronado & Olivia S. Mitchell & Steven A. Sharpe & S. Blake Nesbitt

  • 2008 Differences in Social Preferences - Are They Profitable for the Firm?
    by Küpper, Hans-Ulrich & Sandner, Kai

  • 2008 Balancing Performance Measures When Agents Behave Competitively in an Environment With Technological Interdependencies
    by Sandner, Kai

  • 2008 Abnormal Accrual, Informed Trader, and Long-Term Stock Return: Evidence from Japan
    by Katsuhiko Muramiya & Kazuhisa Otogawa & Tomomi Takada

  • 2008 Determinantes de la divulgación de información previsional en España: un análisis de las empresas del ibex 35
    by Marco Trombetta & Francisco Bravo Urquiza & María Cristina Abad Navarro

  • 2008 Are stewardship and valuation usefulness compatible or alternative objectives of financial accounting?
    by Joachim Gassen

  • 2008 The Value-Relevance of Adopting IFRS: Evidence from 145 NGAAP Restatements
    by Gjerde, Øystein & Knivsflå, Kjell Henry & Sættem, Frode

  • 2008 Market Reaction to the Adoption of IFRS in Europe
    by Christopher S. Armstrong & Mary E. Barth & Alan D. Jagolinzer & Edward J. Riedl

  • 2008 Organizational Design and Control across Multiple Markets: The Case of Franchising in the Convenience Store Industry
    by Dennis Campbell & Srikant M. Datar & Tatiana Sandino

  • 2008 Zur Herstellkostenuntergrenze des BilMoG
    by Lengsfeld, Stephan & Wielenberg, Stefan

  • 2008 Do we measure what we get?
    by Jennifer Kunz

  • 2008 The Effect of Audit Standards on Fraud Consultation and Auditor Judgment
    by Gold-Nöteberg, A.H. & Knechel, W.R. & Wallage, P.

  • 2008 CEO compensations in a stakeholders' regime : an empirical investigation with French listed companies
    by Cazavan-Jeny, Anne & Margaine, Julien & Missonier-Piera, Franck

  • 2008 Supply and demand for European accounting research. Evidence from EAA congresses
    by Cazavan-Jeny, Anne & Jeanjean, Thomas

  • 2008 The governance of intangibles: Rethinking financial reporting and the Board of directors
    by Yuri Biondi & Antoine Rebérioux

  • 2008 Data games. Sharing public goods with exclusion
    by Pierre, DEHEZ & Daniela, TELLONE

  • 2008 IFRS and the Need for Non-Financial Information
    by Tristan Boyer & Elena Chane-Alune

  • 2008 Data games. Sharing public goods with exclusion
    by DEHEZ, Pierre & TELLONE, Daniela

  • 2008 Dividendos "potenciales" versus pagados : razones teoricas y empiricas para usar dividendos pagados. Casos de America Latina y Argentina
    by Ignacio Velez-Pareja & Mariano Merlo & David Andres Londono & Julio Sarmiento

  • 2008 Constant leverage modeling: A reply to "A tutorial to the Mckinsey model for valuation of companies"
    by Ignacio Velez-Pareja & Joseph Tham

  • 2008 Guidelines for forecasting historical financial statements for valuation purposes
    by Ignacio Velez-Pareja

  • 2008 Pautas para el pronostico de los estados financieros a partir de estados financieros historicos para la valoracion
    by Ignacio Velez-Pareja

  • 2008 There exists circularity between WACC and value? Another solution
    by Ignacio Velez-Pareja & Julian Benavides Franco

  • 2008 Potential Dividends and Actual Cash Flows. Theoretical and Empirical Reasons for Using 'Actual' and Dismissing 'Potential'. Or: How Not to Pull Pot..
    by Ignacio Velez-Pareja & Carlo Alberto Magni

  • 2008 International Management Accounting in Multinational Enterprises: State-of-the-Art of Research and Practice in Japan
    by Masanobu Kosuga

  • 2008 International Management Accounting for SANYO electric Co., Ltd
    by Keisuke Sakate & Masafumi Tomita

  • 2008 International Management Accounting in Sharp Corporation
    by Yoko Asakura & Aiko Kageyama & Rieko Takahara

  • 2008 The Actual Conditions of International Management Accounting in Matsushita Electric Industrial Co., Ltd
    by Asako Kimura & Takahisa Toyoda

  • 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 International Management Accounting in Japan:Current Status of Electronics Companies

  • 2008 Change Management – Wandlungsprozesse erfolgreich planen und umsetzen
    by Claus Steinle & Bernd Eggers & Friedel Ahlers

  • 2008 Consideraţii Teoretice Privind Evaziunea Fiscală Vs Frauda Fiscală
    by Dinga, Emil

  • 2008 Trends in non-financial reporting
    by Adina Popa

  • 2008 The Role of Trust in the Resource Allocation Process of an Old University
    by Melina M. Manochin

  • 2008 Discussion of "Distorted Performance Measurement And Relational Contracts"
    by Christian Riegler

  • 2008 Distorted Performance Measurement And Relational Contracts
    by Jörg Budde

  • 2008 Impact of Lease Capitalization on Financial Ratios of Listed German Companies
    by Rolf Uwe Fülbier & Jorge Lirio Silva & Marc Henrik Pferdehirt

  • 2008 IAS/IFRS: uno sguardo d’insieme, con specifico riferimento all’iscrizione in bilancio delle partecipazioni / IAS/IFRS: an overview, with specific reference to the accounting of shareholdings
    by De Angelis, Lorenzo

  • 2008 Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania
    by Jonas MACKEVICIUS & Jiří Strouhal & Svetlana ZVEROVICH

  • 2008 Measuring Performance - Conceptual Framework Questions
    by Jaroslav Wagner

  • 2008 Requirements for Performance Management Systems: A Delineation of the Comprehensive Set of Criteria
    by Bartłomiej NITA

  • 2008 Various Versions of Managerial Income Statement
    by Alžbeta Foltínová & Michal Budinský

  • 2008 Question Marks over Foreign Entities
    by Jaroslava Roubíčková

  • 2008 Bankruptcy and Ways of Bankruptcy Solution in the Czech Republic according to New Legislation
    by Monika Randáková

  • 2008 Accounting Systems in Czech Lands since the 18th Century by Present
    by Milan Hrdý & Denisa Plachá

  • 2008 Fair Value Measurement - Obstacle or Benefit of Financial Accounting and Reporting?
    by Marcela Žárová

  • 2008 Full Goodwill - New Phenomenon in Business Combinations Reporting
    by Vladimír Zelenka

  • 2008 Provisions - Automatic Ensuring Sufficient Cash or Not
    by Václav Černý

  • 2008 Effect of Exchange Rate Differences Relating to Receivables and Payables in Consolidated Financial Statement
    by Marie Zelenková

  • 2008 Financial Statement of Micro-enterprises: Continually Open Question
    by Dana Kovanicová

  • 2008 Accounting Profit/Loss and Tax Base
    by Libuše Müllerová

  • 2008 Conceptual Changes in Accounting for Business Combination
    by Jiří Pelák

  • 2008 Valuation of Insurance Contracts
    by Jiřina Bokšová

  • 2008 Three major types of the financial decision making in enterprise
    by Marie Míková

  • 2008 Accounting versus Tax Depreciation
    by Dana Dvořáková

  • 2008 Business as Result of Managerial Decision Making
    by Bohuslava Knapová

  • 2008 Enforcement Mechanism in the Framework of Translation Internal Market Rules into National Law in Europe
    by Marcela Žárová

  • 2008 Value Changes and Their Reflections in Accounting Information
    by Miloslav Janhuba

  • 2008 Financial Statement’s Standard Setting Strategy: Rules-Based or Principles Based?
    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
    by A. Renders & S. Vandenbogaerde

  • 2008 The Financial Audit Complexity of The Fixed Assets
    by Sorin Domnisoru & Sorin Vinatoru

  • 2008 Contribución del tamaño, edad y perfil financiero de las constructoras del País Vasco a la competitividad
    by Eduardo Rodríguez Enríquez

  • 2008 Concentraciones empresariales e información contable sobre grupos de empresas
    by Vicente Condor López & Ana Monclús Salamero

  • 2008 La contabilización del impuesto sobre beneficios en el nuevo Plan General de Contabilidad
    by Zubiaurre Artola, Miguel Ángel & Temprano Gutiérrez, Vicente & Saitua Iribar, Ainhoa

  • 2008 Les stratégies comptables précédant un changement de dirigeant en France
    by Yves Mard & Sylvain Marsat

  • 2008 La pertinence des actifs incorporels avec les IFRS
    by Gaëlle Lenormand & Lionel Touchais

  • 2008 Relación De La Presentación De Información De Negocios On-Line Con Las Variables Financieras En Las Empresas Colombianas
    by FABIO ENRIQUE GÓMEZ MENESES & Diego Fernando Catòlico Segura

  • 2008 El área de fundamentación contable: una aproximación a partir de sus contenidos y textos

  • 2008 Indagación sobre los discursos de curriculum en contaduría pública en Colombia

  • 2008 Transformaciones contextuales, disciplinares y del pensum de contaduría pública: un análisis relacional

  • 2008 Una evaluación crítica de la contabilidad ambiental empresarial

  • 2008 Las facultades de la modernización: contexto de aparición de los programas de contaduría pública en Colombia

  • 2008 Labour Managed Firms in Spain
    by Alfonso Carlos Morales Gutiérrez & Sonia Martín López & Gustavo Lejarriaga Pérez de las Vacas

  • 2008 Los procesos concursales en sociedades cooperativas. Especificidades en la información económico-financiera
    by Alicia Mateos Ronco

  • 2008 La innovación en el gobierno de las cajas rurales españolas: evaluación de su e-gobierno corporativo
    by Elies Seguí Mas & Gabriel García Martínez & Agustín Romero Civera & Inmaculada Villalonga Grañana

  • 2008 Similitudes Entre Las Empresas Que Implementan La Contabilidad Por Áreas De Responsabilidad
    by Martha Ríos Manríquez & Jacobo Oñate Martínez & Enrique Ramos Juárez

  • 2008 How to Attract More Foreign Capital Investments in Turkey
    by Cenap Ilter

  • 2008 Good Corporate Governance Structures With Three Betters: Internal Control, Risk Management and Accounting Practices
    by Onder Kaymaz & Ali Alp & Ramazan Aktas

  • 2008 Total Quality Accounting
    by Maja Andrijašević

  • 2008 The Possibilities For The Creation Of A Language Xml For The Formalization Of The Accounting Records
    by Popescu Aurora

  • 2008 The Measurement Bases And The Analysis Ofthose For Qualitative Characteristics Of Financial Statements
    by Hikmet Ulusan

  • 2008 Romanian Companies’ Web-Based Disclosure Choices And Capital Markets
    by Victoria Bogdan & Cosmina Madalina Pop

  • 2008 Pro And Contra Opinions Regarding A Sme Accounting Standard
    by Adriana Tiron Tudor & Alexandra Mutiu

  • 2008 Empirical Analysis Over The Evolution Of The Innovational Fixed Costs And Its Recognition In The Human Resources Orientated Environment
    by Ana Morariu & Flavia Stoian & Ana Maria Marinoiu & Doina Crisan Habean

  • 2008 Factors Influencing The Extent Of Corporate Compliance With Ifrs. The Case Of Hungarian Listed Companies
    by Szilveszter Fekete & Dumitru Matis & János Lukács

  • 2008 Financial Comunication Through The Financial Statements Acording To The International Accounting Settlements
    by Elena Hlaciuc & Camelia Mihalciuc & Anisoara Apetri

  • 2008 The Annual Reports And Financial Decisions
    by Maria Berheci

  • 2008 Incomes And Expenses Define Elements Of The Budgetary Accounting Of Public Institutions Accounting
    by Iuliana Cenar

  • 2008 Harmonization And Standardization Of The Accounting And Its Functions
    by Elżbieta Wysłocka

  • 2008 Financial Reporting In The Lodging Industry From The Segment Reporting Aspect
    by Andor Pajrok

  • 2008 Request Of The European Development And Globalization: The Payment Based On Shares (Ifrs 2)
    by Gheorghe Lepadatu

  • 2008 A General View Over The Structural Funds In Tourism €“ Case Study Romania -
    by Lucia Sucala & Cristina Nistor

  • 2008 Comprehensive Income In Europe: Valuation, Prediction And Conservative Issues
    by Igor Goncharov & Allan Hodgson

  • 2008 Auditor independence, audit committee quality and internal control weaknesses
    by Sorinel Domnisoru & Sorin-Sandu Vinatoru

  • 2008 The necessity and opportunity of accountant information in the management of mobility operations
    by Demetra Lupu-Visanescu

  • 2008 The justifying documents - the accounting registration base of the works and services executed by third parties
    by Marin CIUMAG & Anca CIUMAG

  • 2008 The taxing of the result, between the conformity and convergence of the accountancy
    by Danut CHILAREZ & Mircea PERPELEA

  • 2008 Evaluation Bases in Accountancy
    by Ioana Ecaterina & Narcis MITU

  • 2008 Considerations Concerning the Sphere of the Activities of Internal Auditing
    by Magdalena MIHAI & Nicu MARCU

  • 2008 Considerations Regarding the Financial Audit of the Tangible Fixed Assets
    by Sorin DOMNISORU & Sorin VINATORU

  • 2008 Accounting practices regarding merchandise imports on one’s own account, on short-term credit
    by Lucian Constantin Gabriel BUDACIA & Niculina ROSU-HAMZESCU

  • 2008 Some Aspects Regarding Changes in Accounting Policies, Estimates and Correction of Errors
    by Diana BALACIU & Victoria BOGDAN

  • 2008 Annual Financial Statements as Way of Communicate the Accounting Information in the Economic Environment
    by Ovidia DOINEA

  • 2008 The Analysis of Financial Equilibrium in the Context of Account Globalization
    by Monica Violeta ACHIM & Fanuta POP & Sorin ACHIM

  • 2008 Rules On Business Ethics. Sox Standard
    by Cristiana Drumea

  • 2008 What the Seller Won't Tell You: Persuasion and Disclosure in Markets
    by Paul Milgrom

  • 2007 The Relative and Incremental Explanatory Powers of Dirty Surplus for Debt Interest Rate
    by Akinobu Shuto & Shota Otomasa & Kazuyuki Suda

  • 2007 Özörgütlemeli haritalar tekniğinin Türkiye’deki çimento şirketlerinin likit yapısının analiz edilmesinde kullanılması
    by Vedat EKERGİL & Arman Aziz KARAGÜL & Emin GERMEN

  • 2007 Türk firmalarının işletme sermayesi yönetimi uygulaması: 2001 ekonomik krizi sonrası
    by Berna KIRKULAK & Cağnur Kaytmaz BALSARI

  • 2007 Finans sektöründe kredi taleplerinin değerlendirilmesinde bulanık mantık yaklaşımı
    by İrfan ERTUĞRUL & Nilsen KARAKAŞOĞLU

  • 2007 Sağlık kurumlarında finansal performans ölçümü: Kamu hastanelerinin veri madenciliği ile sınıflandırılması
    by Nermin ÖZGÜLBAŞ & Ali Serhan KOYUNCUGİL

  • 2007 Reformen auf der Suche nach Skaleneffekten: die Struktur der Verwaltungs- und Verfahrenskosten der �ffentlichen Unfallkassen in Deutschland
    by Lukas Haag & Ashok Kaul

  • 2007 Die Verwaltungsreform und die Einführung der Doppik in die öffentliche Verwaltung
    by Przybilla, Anne

  • 2007 Transfer pricing or formula apportionment? Tax-induced distortions of multinationals' investment and production decisions
    by Martini, Jan Thomas & Niemann, Rainer & Simons, Dirk

  • 2007 The influence of differences in accounting standards on empirical pricing models: An application to the Fama-French model
    by Javier Gomez Biscarri & Germán López Espinosa

  • 2007 Preferred Stock: Liability or Equity?
    by Jaan Alver

  • 2007 Honesty Is the Best Policy–When There Is Money in It : Can Firms Promote Honest Reporting Behavior by Managers?
    by Jia, Y.

  • 2007 A Critical Note on Empirical Comprehensive Income Research

  • 2007 IAS 39 Hedge Accounting e Interest Rate Risk Management
    by Andrea Gheno & Carlo Domenico Mottura

  • 2007 Managerial Risk Accounting and Control – A German perspective
    by Winter, Peter

  • 2007 Fiscal and Accounting Aspects Concerning the Reverse Charge in the Context of Accession to the European Union
    by Ecobici, N

  • 2007 Concise aspects regarding the accounting treatment for property, plant and equipment in according with IAS 16
    by Ecobici, N

  • 2007 Web-based Corporate Reporting in Bangladesh:An Exploratory Study
    by Dutta, Probal & Bose, Sudipta

  • 2007 Residual income and value creation: An investigation into the lost-capital paradigm
    by Magni, Carlo Alberto

  • 2007 Residual income and value creation: An investigation into the lost-capital paradigm
    by Magni, Carlo Alberto

  • 2007 Romanian accrual accounting experience in public higher education sector
    by Tiron Tudor, Adriana & Blidisel, Rodica

  • 2007 Accrual Accounting Experience In The Romanian Public Higher Education Sector
    by Tiron Tudor, Adriana & Blidisel, Rodica

  • 2007 Dss Model Based On Rules And Olap For Management By Budgets
    by Brandas, Claudiu

  • 2007 Calculating The Effect Of Employee Stock Options On Diluted Eps
    by van Zyl, Warrick Boyd

  • 2007 The Impact Of Globalization On Regulations And Accounting Systems. Dimensioning And Quantification
    by Mustata, Razvan V. & Matis, Dumitru & Bodea, Gabriela

  • 2007 Measurement Of Need For Harmonization Between National Accounting Standards And International Financial Reporting Standards
    by Mustata, Razvan V. & Matis, Dumitru

  • 2007 A Sum&Discount method for appraising firms:An illustrative example
    by Magni, Carlo Alberto

  • 2007 Measuring performance and valuing firms: In search of the lost capital
    by Magni, Carlo Alberto

  • 2007 The Separate Valuation Relevance of Earnings, Book Value and their Components in Profit and Loss Making Firms: UK Evidence
    by Akbar, S

  • 2007 Accruals and Aggregate Stock Market Returns
    by Hirshleifer, David & Hou, Kewei & Teoh, Siew Hong

  • 2007 The Accrual Anomaly: Risk or Mispricing?
    by Hou, Kewei & Hirshleifer, David & Teoh, Siew Hong

  • 2007 Accounting: A General Commentary on an Empirical Science
    by Salvary, Stanley C. W.

  • 2007 Folksonomy: the New Way to Serendipity
    by Auray, Nicolas

  • 2007 Corporate social and environmental reporting in developing countries: The case of Argentina
    by Garcia-Fronti, Ines

  • 2007 Remembering Thirty-five Years of Social Accounting: A Review of the Literature and the Practice
    by Kaya, Ugur & Yayla, Hilmi Erdogan

  • 2007 IFRS 2005 in Turkey; Can We See the Evidences on the Financial Reports of the Companies Listed?
    by Pekdemir, Recep & Turel, Aslı

  • 2007 An Introduction to International Financial Reporting Standards
    by Muthupandian, K S

  • 2007 Social responsibility standards and global environmental accountability : a developing country perspective
    by Bhanu Murthy, K.V.

  • 2007 Accounting Employees’ Behavioral Variables and Firm Performance: Evidence from Turkish Eastern Blacksea Region Companies
    by Yayla, Hilmi Erdogan & Kirkbir, Fazil & Cengiz, Ekrem

  • 2007 El Intangible Como Problema Conceptual Y La Ficción Del Valor Razonable
    by Galindo Lucas, ALFONSO

  • 2007 Interim Financial Reporting in the Perspective of harmonization of the Romanian Accountancy with the International Financial Reporting Standards
    by Bunea-Bontas, Cristina Aurora

  • 2007 General Accounting Principles
    by ciumag, marin

  • 2007 What International Accounting Standards (IAS) bring about to the financial statements of Greek Listed Companies? The case of the Athens Stock Exchange
    by Bellas, Athanasios & Toudas, Kanellos & Papadatos, Konstantinos

  • 2007 IFRS vs AAOIFI: The Clash of Standards?
    by Mohamed Ibrahim, Shahul Hameed

  • 2007 Accounting Implications of Taxation
    by Paliu-Popa, Lucia & Ecobici, Nicolae

  • 2007 Is the adoption of Strategic Management Accounting techniques really “strategy-driven”? Evidence from a survey
    by Cinquini, Lino & Tenucci, Andrea

  • 2007 Criteria of Recognition of Financial Reports’Structures
    by Antonescu, Mihai & Antonescu, Ligia

  • 2007 The harmonization of accounting settlements regarding the financial reports in accordance with the European Directives
    by Antonescu, Ligia & Antonescu, Mihai

  • 2007 Accounting for financial instruments: A comparison of European companies’ practices with IAS 32 and IAS 39
    by Patrícia Teixeira Lopes & Lúcia Lima Rodrigues

  • 2007 Earnings Management to Avoid Losses: a cost of debt explanation
    by José A. C. Moreira & Peter F. Pope

  • 2007 Piecewise Linear Accrual Models: do they really control for the asymmetric recognition of gains and losses?
    by José A. C. Moreira & Peter F. Pope

  • 2007 Performance evaluation in research departments: from the Balanced Scorecard to the Strategy Map
    by Antonella Cugini & Giovanna Michelon

  • 2007 Who or What Really Counts in a Firm's Stakeholder Environment: An Investigation of Stakeholder Prioritization and Reporting
    by Giacomo Boesso & Kamalesh Kumar

  • 2007 Sustainability disclosure and reputation: a comparative study
    by Giovanna Michelon

  • 2007 Does graph disclosure bias reduce the cost of equity capital?
    by Flora Mui¤o V zquez & ?Marco Trombetta

  • 2007 Estado de la gesti¢n del capital intelectual: evidencia emp¡rica e ideas para la reflexi¢n. The current state of intellectual capital management in Spain: empirical evidence and debatable issues
    by Ochoa Hern ndez, Magda Lizet & Prieto Moreno, M. Bego¤a & Santidri n Arroyo, Alicia

  • 2007 Using Tax Return Data to Simulate Corporate Marginal Tax Rates
    by John R. Graham & Lillian F. Mills

  • 2007 Understanding the Accrual Anomaly
    by Jin Ginger Wu & Lu Zhang & X. Frank Zhang

  • 2007 Estimates of the Magnitude of Financial and Tax Reporting Conflicts
    by George A. Plesko

  • 2007 Deferred Tax Positions and Incentives for Corporate Behavior Around Corporate Tax Changes
    by James Poterba & Nirupama Rao & Jeri Seidman

  • 2007 Transparency and Corporate Governance
    by Benjamin E. Hermalin & Michael S. Weisbach

  • 2007 A Unifying Model of How the Tax System and Generally Accepted Accounting Principles Affect Corporate Behavior
    by Douglas A. Shackelford & Joel Slemrod & James M. Sallee

  • 2007 A Sum&Discount Method for Appraising Firms: An Illustrative Example
    by Carlo Alberto Magni

  • 2007 A Sum&Discount Method for Appraising Firms: An Illustrative Example
    by Carlo Alberto Magni

  • 2007 Valuation biases, error measures, and the conglomerate discount
    by Dittmann, Ingolf & Maug, Ernst

  • 2007 Die Konvergenz von externem und internem Rechnungswesen : kritische Faktoren für die Entwicklung einer partiell integrierten Rechnungslegung aus theoretischer Sicht
    by Simons, Dirk & Weißenberger, Barbara E.

  • 2007 IAS 39 and biases in the risk perception of financial instruments
    by Bischof, Jannis & Ebert, Michael

  • 2007 How does fair value measurement under IAS 39 affect disclosure choices of European banks?
    by Bischof, Jannis & Wüstemann, Jens

  • 2007 On the optimality of the full cost pricing
    by Jacques Thépot & Jean-Luc Netzer

  • 2007 Auswirkungen der IFRS-Umstellung auf die Risikoprämie von Unternehmensanleihen - Eine empirische Studie für Deutschland, Österreich und die Schweiz
    by Kerstin Kiefer & Philipp Schorn

  • 2007 Longitudinal Study on the Performance of U.S. Pharmaceutical Firms: The Increasing Role of Marketing
    by Pattikawa, L.H.

  • 2007 The Impact of Media Attention on the Use of Alternative Earnings Measures
    by Koning, M. & Mertens, G.M.H. & Roosenboom, P.G.J.

  • 2007 Industry Valuation Driven Earnings Management
    by Jiao, T. & Mertens, G.M.H. & Roosenboom, P.G.J.

  • 2007 Control at a distance as self-control: the renewal of the myth of control through technology
    by Dambrin, Claire

  • 2007 Towards an understanding of the phases of goodwill accounting in four Western capitalist countries: From stakeholder model to shareholder model
    by Ding, Yuan & Stolowy, Hervé & Richard, Jacques

  • 2007 Exporting professional models: the expansion of the multinational audit firm and the transformation of the French accountancy profession since 1970
    by RAMIREZ, Carlos

  • 2007 Automatisation des tableaux de bord et cohérence du contrôle de gestion:à propos de deux cas
    by Denis Travaillé & Christine Marsal

  • 2007 Automation of dashboards and the coherence of organizations: paradoxes and ambiguities based on two particular case studies
    by Denis Travaillé & Christine Marsal

  • 2007 Les IFRS et les besoins en informations non financières
    by Tristan Boyer & Elena CHANE-ALUNE

  • 2007 Shapley compensation scheme
    by DEHEZ, Pierre

  • 2007 Prospective analysis: guidelines for forecasting financial statements
    by Ignacio Velez-Pareja & Joseph Tham

  • 2007 Looking Forward Financial Ratio and Value Analysis (Valor de la firma y razones financieras para el análisis financiero)
    by Ignacio Velez-Pareja

  • 2007 The tyranny of rounding errors: the mismatching of APV and the DCF in perpetuities in Brealey and Myers 6th and 7th edition of Principles of Corporate
    by Ignacio Velez-Pareja & Joseph Tham

  • 2007 Decision Making and Trade without Probabilities
    by Jack Stecher & Radhika Lunawat & Kira Pronin & John Dickhaut

  • 2007 Measurement of capital stock and input services of Spanish banks
    by Alfredo Martín-Oliver & Vicente Salas-Fumás & Jesús Saurina

  • 2007 Cost stickiness revisited: Empirical aplication for farms
    by Josep Maria Argiles Bosch & Josep Garcia Blandon

  • 2007 Empirical Study on Costs and Incomes of Organic Farming
    by Josep Maria Argiles Bosch

  • 2007 Reported Earnings and Analyst Forecasts as Competing Sources of Information: A New Approach
    by H.M. Anderson & H. Chan & R. Faff & Y.K. Ho

  • 2007 How to Measure the Effect of Investments in Various IT Tools on Each Department
    by Yoshiyuki Nagasaka

  • 2007 Business Process Reforms through Strategic Use of IT
    by Noriyuki Imai

  • 2007 The Framework of Business Process Management and Dell Computers
    by Gunyung Lee & Naoya Yamaguchi

  • 2007 Chain Effects among Objectives under Management by Objectives
    by Noboru Ogura & Susumu Nibuya

  • 2007 Business Model of Convenience Stores Based on a Charge Base of Royalty: Focusing on Seven-Eleven Japan Co., Ltd
    by Noriko Hoshi

  • 2007 Characteristics of Japanese Shared Service Centers
    by Tomoaki Sonoda

  • 2007 How Can Supply Chain Risks Be Reduced by Mutual Cooperation among Partners?: Application of Real Options and Throughput Accounting
    by Yoshiteru Minagawa

  • 2007 Allocation of Joint Profit among Supply Chain Companies: Application of Core Theory
    by Masaaki Imabayashi

  • 2007 Total Productivity Management and the Theory of Constraints: An Integrated Application of Supply Chain Management Methods
    by Kazuki Hamada

  • 2007 A Framework for Performance Evaluation Methods in Continual Improvement Activities
    by Hiroshi Ozawa

  • 2007 Target Costing Brings Another Competitive Edge: Creation of Capacity Surplus through Information Capital Readiness by IT
    by Yoko Ogushi

  • 2007 The Role of "Hidden Costs" in Cost Management
    by Seiichi Kon

  • 2007 Questionnaire Survey on the International Financial Control Affecting the Responsibility Accounting of Overseas Subsidiaries
    by Makoto Tomo

  • 2007 An Example of Japanese "Beyond Budgeting" Philosophy
    by Katsuhiro Ito

  • 2007 Analysis of the Influence of Performance-Based Systems on Japanese Management Control
    by Eri Yokota

  • 2007 Valuations in Business Combinations: Focusing on the Resource Supply & Demand and the Ownership Structure
    by Yasuhiro Monden

  • 2007 The Relationship between Strategies, Organizational Design, and Management Control Systems at Matsushita
    by Masanobu Kosuga

  • 2007 Changes in the Concept of Capital and Their Effects on Economic Profit in Japan
    by Shufuku Hiraoka

  • 2007 How Japanese Legal and Accounting Rules Can Facilitate Business Group Restructuring
    by Yasuhiro Monden & Yasuto Monden

  • 2007 Fundamental Drivers of Electricity Prices in the Pacific Northwest
    by Chi-Keung Woo & Ira Horowitz & Nate Toyama & Arne Olson & Aaron Lai & Ray Wan

  • 2007 The September Phenomenon of US Equity Market
    by Anthony Yanxiang Gu & John T. Simon

  • 2007 Identifying Major Shocks in Market Volatility and Their Impact on Trading Strategies
    by Pauline Shum & Kevin X. Zhu

  • 2007 Performance of Canadian Mutual Funds and Investors
    by Rajeeva Sinha & Vijay Jog

  • 2007 Differences in Underpricing Returns Between REIT IPOs and Industrial Company IPOs
    by William Dimovski & Robert Brooks

  • 2007 The Long-Run Performance of Firms that Issue Tracking Stocks
    by Charmen Loh

  • 2007 The Prime Rate-Deposit Rate Spread and Macroeconomic Shocks
    by Bradley T. Ewing & Jamie Brown Kruse

  • 2007 On Simple Binomial Approximations for Two Variable Functions in Finance Applications
    by Hemantha S. B. Herath & Pranesh Kumar

  • 2007 Earning Forecast-Based Return Predictions: Risk Proxies in Disguise?
    by Le (Emily) Xu

  • 2007 Are Whisper Forecasts More Informative than Consensus Analysts’ Forecasts?
    by Erik Devos & Yiuman Tse

  • 2007 Do Profit Warnings Convey Information About the Industry?
    by Dave Jackson & Jeff Madura & Judith Swisher

  • 2007 Stock Option Exercises and Discretionary Disclosure
    by Wei Zhang & Steven F. Cahan

  • 2007 Equity Restructuring via Tracking Stocks: Is there any Value Added?
    by Beni Lauterbach & Joseph Vu

  • 2007 Testing of Nonstationarities in the Unit Circle, Long Memory Processes, and Day of the Week Effects in Financial Data
    by Guglielmo Maria Caporale & Luis A. Gil-Alana & Mike Nazarski

  • 2007 The Least Cost Superreplicating Portfolio for Short Puts and Calls in The Boyle–Vorst Model with Transaction Costs
    by Guan-Yu Chen & Ken Palmer & Yuan-Chung Sheu

  • 2007 Advances in Quantitative Analysis of Finance and Accounting

  • 2007 Japanese Management Accounting Today

  • 2007 Contabilitatea si Societatea Cunoasterii
    by Dimitriu, Mihail

  • 2007 The SEC’S MD&A: Does it Meet the Informational Demands of Investors?– A Conceptual Evaluation –
    by Bernd Hüfner

  • 2007 Conference of Department of Management Accounting: Modern Attitudes toward Performance Measurement and Its Information Support
    by Michal Menšík & Jakub Stránský

  • 2007 Přístupy k vědeckému výzkumu v oblasti vypovídací schopnosti finančního účetnictví na případu statě Katariny Hellström na téma Významnost informací finančního účetnictví v transformujících se ekonomikách
    by Hana Vomáčková

  • 2007 Accounting Information and Share Values
    by Marie Zelenková

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  • 2006 Cost system design and cost management in the Spanish public sector
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  • 2006 Assessing the Performance of Business Unit Managers
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  • 2006 Agency Theory of Overvalued Equity as an Explanation for the Accrual Anomaly
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  • 2006 Performance-vested Stock Options and Pay-Performance Sensitivity
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  • 2006 "True and Fair view" ou le concept de l'image fidèle
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  • 2006 Financial Reporting and Supplemental Voluntary Disclosures
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  • 2006 Volatility says less about the future than accounting rules suggest
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  • 2006 Environmental Accounting and Reporting in Fossil Fuel Sector : A Study on Bangladesh Oil, Gas and Mineral Corporation (Petrobangla)
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  • 2006 The Financial Accounting Model from a System Dynamics' Perspective
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  • 2006 Zelig and the Art of Measuring Excess Profit
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  • 2006 Audit Committee: A Summary of the Findings of Some Existing Literature
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  • 2006 La contabilidad de cooperativas en un proceso de armonización contable internacional.El caso de España
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  • 2006 Adaptación de la Ley de Cooperativas del País Vasco a las Normas Internacionales de Contabilidad(Apuntes para una nueva configuración del régimen del capital en las Sociedades Cooperativas)
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  • 2006 Higher Education Institutions and the Accounting Education In The Second Half of XIXth Century on the Ottoman Empire
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  • 2006 La caractierización financiera y contable del capital social a la luz de los principios cooperativos
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  • 2006 Diferentes consideraciones en torno al capital social de las sociedades cooperativas
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  • 2006 El capital social cooperativo en derecho español y su armonización con las normas internacionales de contabilidad
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  • 2006 Accounting for Financial Instruments: An Analysis of the Determinants of Disclosure in the Portuguese Stock Exchange
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  • 2006 Aggregation in activity-based costing and the short run activity cost function
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  • 2006 How to control market power of activity centres? A theoretical model showing the advantages of implementing competition within organizations
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  • 2006 Management accounting and power: A contested relationship
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  • 2006 Are Financing Needs a Constraint to Earnings Management? Evidence for Private Portuguese Firms
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  • 2006 “Accruals” Discricionários: o Erro de Estimação Induzido pelo Conservantismo
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  • 2006 Manipulação para Evitar Perdas: o Impacto do Conservantismo
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  • 2006 Unequal Impact of Conservatism on Accrual Measures and Drivers: Implications for the Specification of Accrual Models
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  • 2006 Einfluss sozialer Präferenzen auf die Steuerung dezentraler Einheiten
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  • 2006 Task Difficulty, Performance Measure Characteristics, and the Trade-Off between Insurance and Well-Allocated Effort
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  • 2006 Task Difficulty, Performance Measure Characteristics, and the Trade-Off between Insurance and Well-Allocated Effort
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  • 2006 A New Marketing Segmentation Approach Based On Marginal Individual Utilities: Applying Crm Is Not A Chimera Anymore
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  • 2006 Subjetividad De Los Ajustes Por Devengo Y Valoración De Su Calidad En El Mercado De Deuda: Evidencia Empirica Para Empresas No Cotizadas
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  • 2006 Análisis Empírico De Los Destinos De Los Cash Flows En Empresas Españolas
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  • 2006 Trade and Communication Under Subjective Information
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  • 2006 The Nonequivalence of the Earnings and Dividends Approaches to Equity Valuation
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  • 2006 Accounting and Economic Rates of Return: a Dynamic Econometric Investigation
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  • 2006 Nieuwe Ronde, Nieuwe Kansen: Ontwikkeling in Management Accounting & Control
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  • 2006 The Impact of Client Expertise, Client Gender and Auditor Gender on Auditors' Judgments
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  • 2006 The Economic Consequences of IFRS: The Impact of IAS 32 on Preference Shares in the Netherlands
    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
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  • 2006 International Financial Reporting Standards and Market Efficiency: A European Perspective
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  • 2006 The Impact of International Financial Reporting Standards on Market Microstructure in Europe
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  • 2006 Task Difficulty, Performance Measure Characteristics, and the Trade-Off between Insurance and Well-Allocated Effort
    by Wendelin Schnedler

  • 2006 The use of loan loss provisions for capital management, earnings management and signalling by Australian banks
    by Anandarajan, Asokan & Hasan, Iftekhar & McCarthy, Cornelia

  • 2006 Risk in financial reporting: status, challenges and suggested directions
    by Claudio E. V. Borio & Kostas Tsatsaronis

  • 2006 Do accounting changes affect the economic behaviour of financial firms?
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  • 2006 Institution-specific value
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  • 2006 Fair value accounting for financial instruments: some implications for bank regulation
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  • 2006 Including estimates of the future in today's financial statements
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  • 2006 Durchbrechungen des Kongruenzprinzips und Residualgewinne Broken Link Between Accounting and Finance?
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  • 2006 Towards a Theory of the Credit-Risk Balance Sheet (II). The Evolution of its Structure
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  • 2006 Towards a Theory of the Credit-Risk Balance Sheet
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  • 2006 Task Difficulty, Performance Measure Characteristics, and the Trade-Off between Insurance and Well-Allocated Effort
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  • 2006 Advances in Quantitative Analysis of Finance and Accounting

  • 2006 Advances in Quantitative Analysis of Finance and Accounting:Essays in Microstructure in Honor of David K Whitcomb

  • 2006 The Application of Strategic Management Accounting Techniques in Slovenian Manufacturing Companies
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  • 2006 Afganistan Vergi Mevzuatı ve Türk Müteahhitlik Firmaları Üzerindeki Etkisi
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  • 2006 Comparative Analysis of Strategic Management Accounting in German- and English-Language General Management Accounting Textbooks
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  • 2006 Estimating the Expected Cost of Equity Capital Usind Analysts’ Consensus Forecasts
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  • 2006 Common factors and balance sheet structure of major European banks
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  • 2006 Common factors and balance sheet structure of major European banks
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  • 2006 Manažerské účetnictví: vývoj ve světle změn podnikatelského prostředí a manažerských potřeb
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  • 2006 Fair and True View in Czech and Polish Practices
    by Bohuslava Knapová

  • 2006 Some remarks to innovative approach in Revenue Recognition by International Financial Reporting Standards
    by Miloslav Janhuba

  • 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
    by Libuše Müllerová

  • 2006 New opportunities from farm accounting
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  • 2006 Solvency I and Solvency II in Insurance Business
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  • 2006 Intra-plant stock changes as earnings?
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  • 2006 Price Calculation and Financial Plan in Customized Production Enterprise; Enterprise in Chaos
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  • 2006 Birth of accountancy
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  • 2006 Budget Procedure and the Management by Means of the Budgetary Statements
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  • 2006 Problems of Different Balance-sheet Dates in a Group. Case of Income Taxes
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  • 2006 News in Management Control Systems
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  • 2006 Financial Reporting Harmonization of Small and Medium-sized Enterprises: United Nations Project
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  • 2006 Joint degree program Finance and Accounting for Common Europe
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  • 2006 Comparability according to the Czech accounting standards
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  • 2006 General conception accounting for legal merger
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  • 2006 Role of accounting information for performance measurement in changing business environment
    by Jaroslav Wagner

  • 2006 Value Based Management
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  • 2006 Measurement mismatch between the assets and liabilities arising from emission rights (withdrawal of IFRIC 3)
    by Marie Zelenková

  • 2006 Cash Flow Statement - International Financial Reporting Standards and their Comparison with Czech Accounting Standards
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  • 2006 Fair Value and Application of Fair Value in IAS/IFRS
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  • 2006 Instruments of the Accounting Regulatory System and its Development beyond 2005
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  • 2006 Harmonization of the Financial Reporting in European Union
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  • 2006 Receipts and expenditures of health insurance public system and their exercise influence on financial statements of health insurances
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  • 2006 Affiliation of Goodwill to the Elements of Internal Structure of the Entity
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  • 2006 The Functional Classification of Costs and the Ascertainment of the Top Performance Criterion for the Management
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  • 2006 Possibilities and Risks of the Translation of the Czech Financial Statements to IFRS by Accounting Information Systems
    by Ladislav Mejzlík

  • 2006 Small and Medium-Sized Entities - the definitions a specialities of accounting and reporting
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  • 2006 Information strategy and their utilization for management of enterprise
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  • 2006 Harmonisation of Financial Statements in terms of Financial Analysis and especially Return on Assets
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  • 2006 The possibilities of convergence of an economic and an accounting concept of income
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  • 2006 K některým prvkům teorie finančního účetnictví
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  • 2006 Dual Relation of Financial and Management Accounting
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  • 2006 Discretionary Accruals: The Measurement Error Induced By Conservatism
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  • 2006 The Value-Relevance Of R&D Expenditure: Experience From Malaysia
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  • 2006 Las características socioeconómicas como incentivos para la información financiera: evidencia empírica española
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  • 2006 The Long-Run Performance of UK Rights Issuers
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  • 2006 Vennootschapsbelasting. De positie van België in het verruimde Europa
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  • 2006 Normas contables bancarias en México. Una guía de los cambios para legos diez años después de la crisis bancaria de 1995
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  • 2006 L’analyse du risque au Crédit Lyonnais:l’utilisation de tableaux de retraitements comptables (1871-1919)
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  • 2006 Pour une lecture en hypertexte des organisations par la recherche-action:le cas du changement à l’hôpital
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  • 2006 L’environnement informationnel et la structure de propriété et de contrôle des sociétés cotées françaises
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  • 2006 Être contrôleur de gestion en France aujourd’hui : conseiller, adapter les outils,… et surveiller
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  • 2006 Dinámica de sistemas y cambio de paradigma contable
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  • 2006 There exists circularity between WACC and value? Another solution
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  • 2006 La investigación en contabilidad de cooperativas: una aproximación empírica
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  • 2006 La eficiencia técnica como medida de rendimiento de las cooperativas agrarias
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  • 2006 Comptabilité et pensée économique. Introduction à une réflexion théorique
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  • 2006 Controlul Si Contabilitatea In Management: Abordari Actuale Si Perspective
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  • 2005 Anforderungen an ein betriebswirtschaftliches Risikomanagement unter Berücksichtigung nationaler und internationaler Prüfungsstandards
    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
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  • 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
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  • 2005 Manipulation of earnings reports in Spain - some evidence
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  • 2005 Pension plan funding and stock market efficiency
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  • 2005 The Endogeneity Bias in the Relation Between Cost-of-Debt Capital and Corporate Disclosure Policy
    by Nikolaev, V. & van Lent, L.A.G.M.

  • 2005 Private Equity Investments and Disclosure Policy

  • 2005 Around-the-Clock Media Coverage and the Timing of Earnings Announcements
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  • 2005 Management Accounting Change and ERP, an Assessment of Research
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  • 2005 Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies
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  • 2005 Firma Başarısızlığının Dinamiklerinin Belirlenmesinde Makina Öğrenmesi Teknikleri: Ampirik Uygulamalar ve Karşılaştırmalı Analiz
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  • 2005 Using Option Theory and Fundamentals to Assessing Default Risk of Listed Firms
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  • 2005 Informatia contabila si controlul fiscal
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  • 2005 Contabilitatea si raportarea operatiilor privind impozitul pe profit
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  • 2005 On decomposing net final values: EVA, SVA, and shadow project
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  • 2005 A Model of R&D Capitalization
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  • 2005 Mandated Disclosure, Stock Returns, and the 1964 Securities Acts Amendments
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  • 2005 The Value Spread as a Predictor of Returns
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  • 2005 Bank-Tax Conformity for Corporate Income: An Introduction to the Issues
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  • 2005 Stock options and employee behavior
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  • 2005 Subjective stock option values and exercise decisions : determinants and consistency
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  • 2005 El Gobierno Corporativo Y Las Practicas De Earnings Management: Evidencia Empirica En España
    by Belén Gill de Albornoz & Beatriz García Osma

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  • 2005 Accounting for cross-country income differences
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  • 2005 Searching for the accounting features of capitalism: an illustration with the economic transition process in China
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    by Stolowy, Hervé

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  • 2005 Accounting in a Country : The Case of Pakistan
    by Junaid Ashraf & Waqar I. Ghani

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    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 & BÃ¥rd 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
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  • 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
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  • 2005 Is Covered Call Investing Wise?: Evaluating the Strategy using Risk-Adjusted Performance Measures
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  • 2005 Listing Switches from NASDAQ to the NYSE or AMEX: Is New Stock Issuance a Motive?
    by Asli Ascioglu & Thomas H. McInish

  • 2005 Asset Pricing with Higher Moments: Empirical Evidence from the Taiwan Stock Market
    by Bing-Huei Lin & Jerry M. C. Wang

  • 2005 Hedging with Foreign-Listed Single Stock Futures
    by Mao-wei Hung & Cheng-few Lee & Leh-chyan So

  • 2005 The Impact of the Introduction of Index Securities on the Underlying Stocks: The Case of the Diamonds and the Dow 30
    by Bonnie F. Van Ness & Robert A. Van Ness & Richard S. Warr

  • 2005 Intraday Trading of Island (As Reported to the Cincinnati Stock Exchange) and NASDAQ
    by Van T. Nguyen & Bonnie F. Van Ness & Robert A. Van Ness

  • 2005 Voluntary Disclosure of Strategic Operating Information and the Accuracy of Analysts' Earnings Forecasts
    by Sidney Leung

  • 2005 A Teaching Note on the Effective Interest Rate, Periodic Interest Rate and Compounding Frequency
    by Youngsik Kwak & H. James Williams

  • 2005 Using Path Analysis to Integrate Accounting and Non-Financial Information: The Case for Revenue Drivers of Internet Stocks
    by Anthony Kozberg

  • 2005 Value-Relevance of Knowledge Spillovers: Evidence from Three High-Tech Industries
    by Michael K. Fung

  • 2005 Multinomial Lattices and Derivatives Pricing
    by George M. Jabbour & Marat V. Kramin & Timur V. Kramin & Stephen D. Young

  • 2005 Budgeting in Multinational Companies:Empirical Evidence in Slovene Parent Companies
    by Maja Zaman

  • 2005 Merging activity in the Greek Banking System: A Financial Accounting Perspective
    by Nikolaos Mylonidis & Ioanna Kelnikola

  • 2005 The Information Content of Goodwill-Impairments under FAS 142: Implications for External Analysis and Internal Control
    by Wolfgang Schultze

  • 2005 Cost Accounting Implications of Surgical Learning in the DRG Era – Data Evidence from a German Hospital –
    by Christian Ernst & Andrea Szczesny

  • 2005 Tools to Apply to Financial Statements to Identify Errors, Omissions and Fraud in Business Valuations
    by Tom Clevenger & Gary Baker

  • 2005 The Usefulness Of Chilean Inflation Accounting

  • 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

  • 2004 Optimal Asian Multi-Currency Strategy Portfolios with Exact Risk Attribution

  • 2004 The joint effects of customer profitability reports and sales support diversity in effective customer pricing
    by Eddy Cardinaels & Filip Roodhooft & Luk Warlop & Gustaaf Van Herck

  • 2004 The changing relationship between tax and financial reporting in Spain
    by Christopher Nobes & Ester Oliveras & Xavier Puig

  • 2004 Reporting intellectual capital in Spain
    by Ester Oliveras & Yulia Kasperskaya

  • 2004 Creative accounting: Nature, incidence and ethical issues
    by Oriol Amat & Catherine Gowthorpe

  • 2004 Creative accounting: Some ethical issues of macro- and micro-manipulation
    by Catherine Gowthorpe & Oriol Amat

  • 2004 FRS17 and the Sterling Doubles A Corporate Yield Curve
    by Frank Skinner & Michalis Ioannides

  • 2004 A Catering Theory of Analyst Bias
    by Lai, Richard

  • 2004 A model of R&D capitalization
    by Atallah, Gamal & Khazabi, Massouid

  • 2004 Reflectarea in contabilitate a operatiunilor de leasing conform Codului Fiscal
    by ciumag, marin

  • 2004 Principii Contabile si Reguli Fiscale
    by Ciumag, Marin

  • 2004 Earnings Manipulation and Managerial Investment Decisions: Evidence from Sponsored Pension Plans
    by Daniel Bergstresser & Mihir A. Desai & Joshua Rauh

  • 2004 The Relationship between Economic Performance and Accounting System Reform in the CEE Region: The Cases of Poland and Romania
    by Katarzyna Kosmala MacLullich & Calin Gurau

  • 2004 The Demand Attributes of Assurance Services and the Role of Independent Accountants
    by Eilifsen, Aasmund & Knechel, W. Robert & Wallage, Philip & van Praag, Bart

  • 2004 Accounting for the alignment of interest and commitment in interfirm transactional relationships
    by Vosselman, E.G.J. & van der Meer-Kooistra, J.

  • 2004 It Takes Two To Tango: an empirical tale of distressed firms and assisting banks
    by de Jong, A.

  • 2004 Purchasing Power Parity and the Euro Area
    by Koedijk, C.G. & Tims, B. & van Dijk, M.A.

  • 2004 Do Banks Influence the Capital Structure Choices of Firms?
    by Daniševská, P. & de Jong, A. & Verbeek, M.J.C.M.

  • 2004 Shareholders’ Voting at General Meetings: Evidence from the Netherlands
    by de Jong, A. & Mertens, G.M.H. & Roosenboom, P.G.J.

  • 2004 The effects of systemic crises when investors can be crisis ignorant
    by Kole, H.J.W.G. & Koedijk, C.G. & Verbeek, M.J.C.M.

  • 2004 An Alternative Decomposition Of The Fisher Index
    by Hallerbach, W.G.P.M.

  • 2004 Fair value accounting and financial stability
    by Andrea Enria & Lorenzo Cappiello & Frank Dierick & Sergio Grittini & Andrew Haralambous & Angela Maddaloni & Philippe Molitor & Fatima Pires & Paolo Poloni

  • 2004 Stock option incentives and firm performance
    by Hillegeist, Stephen A. & Peñalva, Fernando

  • 2004 How Internal Transaction costs drive compensation schemes
    by ROUZIES, Dominique & ANDERSON, Erin & COUGHLAN, Anne T.

  • 2004 Using projective techniques to further understanding of the RAPM-PEU relationship : evidence from the experience of marketing and sales managers
    by LÖNING, Hélène & BESSON, Madeleine & MENDOZA, Carla

  • 2004 Disclosure and determinants studies : an extension using the divisive clustering method (DIV)
    by DING, Yuan & STOLOWY, Hervé & FU, Linghui & WANG, Huiwen

  • 2004 The Information Limit to Honest Managerial Behavior
    by Besancenot, Damien & Vranceanu, Radu

  • 2004 Timanco S. A.: Impuestos por pagar, pérdidas amortizadas, deuda en divisas, renta presuntiva y ajustes por inflación. Su tratamiento con Flu
    by Ignacio Vélez Pareja & Joseph Tham

  • 2004 The Correct Definition for the Cash Flows to Value a Firm (Free Cash Flow and Cash Flow to Equity)
    by Ignacio Vélez-Pareja

  • 2004 Modeling the Financial Impact of Regulatory Policy: Practical Recommendations and Suggestions. The Case of World Bank
    by Ignacio Vélez-Pareja

  • 2004 Hershey Chocolate in Two Flavors: Kd and Ku
    by Ignacio Vélez-Pareja & Joseph Tham

  • 2004 Consistency in Chocolate. A Fresh Look at Copeland’s Hershey Foods & Co Case
    by Ignacio Vélez-Pareja & Joseph Tham

  • 2004 EVA(c) Made Simple: Is it Possible?
    by Ignacio Vélez Pareja & Joseph Tham

  • 2004 Private equity investments and disclosure policy
    by BEUSELINCK, Christophe & DELOOF, Marc & MANIGART, Sophie

  • 2004 CFA Designation, Geographical Location and Analyst Performance
    by Ping Hsiao & Wayne Y. Lee

  • 2004 Is Covered Call Investing Wise? Evaluating the Strategy using Risk-Adjusted Performance Measures
    by Karyl B. Leggio & Donald Lien

  • 2004 Listing Switches from NASDAQ to the NYSE or AMEX: Is New Stock Issuance a Motive?
    by Asli Ascioglu & Thomas H. McInish

  • 2004 Asset Pricing with Higher Moments: Empirical Evidence from the Taiwan Stock Market
    by Bing-Huei Lin & Jerry M. C. Wang

  • 2004 Hedging with Foreign-Listed Single Stock Futures
    by Mao-wei Hung & Cheng-few Lee & Leh-chyan So

  • 2004 The Impact of the Introduction of Index Securities on the Underlying Stocks: The Case of the Diamonds and the Dow 30
    by Bonnie F. Van Ness & Robert A. Van Ness & Richard S. Warr

  • 2004 Intraday Trading of Island (As Reported to the Cincinnati Stock Exchange) and NASDAQ
    by Van T. Nguyen & Bonnie F. Van Ness & Robert A. Van Ness

  • 2004 Voluntary Disclosure of Strategic Operating Information and the Accuracy of Analysts' Earnings Forecasts
    by Sidney Leung

  • 2004 A Teaching Note on the Effective Interest Rate, Periodic Interest Rate and Compounding Frequency
    by Youngsik Kwak & H. James Williams

  • 2004 Using Path Analysis to Integrate Accounting and Non-Financial Information: The Case for Revenue Drivers of Internet Stocks
    by Anthony Kozberg

  • 2004 Value-Relevance of Knowledge Spillovers: Evidence from Three High-Tech Industries
    by Michael K. Fung

  • 2004 Multinomial Lattices and Derivatives Pricing
    by George M. Jabbour & Marat V. Kramin & Timur V. Kramin & Stephen D. Young

  • 2004 Modified Net Present Value (MNPV): A New Technique for Capital Budgeting
    by Kenneth G. McClure & Paul Berhanu Girma

  • 2004 International Education Standards for Professional Accountants adopted
    by Bohumil Král

  • 2004 The criteria that can be applied to the breakdown of equity components constituting the estate of the company - intangible and tangible assets in accordance with U.S. GAAP and IAS / IFRS
    by Markéta Novotná

  • 2004 Revenue - similarities and differences of normative texts
    by Miloslav Janhuba

  • 2004 The analysis of the elements constituting the operating, financial and other components result of economic activity for the period under U.S. GAAP and IAS / IFRS
    by Dana Kovanicová

  • 2004 Analysis of the structure of the financial statement - Balance Sheet - U.S. GAAP and IAS (IFRS)
    by Lenka Krupová

  • 2004 Theoretical basis for the creation of normative texts in the USA in contrast to the theoretical basis of IAS / IFRS - a conceptual framework
    by Robert Mládek & Lenka Krupová

  • 2004 The process of making U.S. GAAP (as inspiration for the creation of Czech accounting standards)
    by Libuše Müllerová

  • 2004 Regulation of the European Accounting from the perspective of international harmonization
    by Marcela Žárová

  • 2004 The Usefulness of Financial Statements under Chinese-GAAP vs. IAS: Evidence from the Shanghai Stock Exchange in PRC
    by Dan HU

  • 2004 The Asymmetric Timeliness in the Reporting of Good and Bad News of Firms That Trade in the Athens Stock Exchange
    by Nikolaos Eriotis & Dimitrios Vasiliou & Vasileios Zisis

  • 2004 Sociedades Cooperativas. Aspectos Contables Singulares
    by Zubiaurre Artola, Miguel Ángel

  • 2004 Les déterminants de la stratégie de « capitalisation » des frais de recherche et développement en France
    by Yuan Ding & Hervé Stolowy & Michel Tenenhaus

  • 2004 Du projet stratégique à l’action:la délicate configuration des outils ABC/ABM
    by Thierry Bertrand & Pierre Mévellec

  • 2004 Changer d’outils de contrôle de gestion?De la cohérence instrumentale a la cohérence psychologique
    by Annick Bourguignon & Alan Jenkins

  • 2004 Essor des marchés boursiers et croissance de l’immatériel:de nouveaux défis pour la comptabilité
    by Pascal Dumontier

  • 2004 La contingence des systèmes de mesure de la performance : les résultats d’une recherche empirique sur le secteur des PME
    by Christophe Germain

  • 2004 Una Perspectiva Internacional De La Contabilidad

  • 2004 Las Limitaciones Del Análisis Financiero Tradicional De La Liquidez

  • 2004 Ratio Versus Regression Analysis: Some Empirical Evidence in Brazil
    by José Paulo de Lucca Ramos & Newton Carneiro Affonso da Costa Jr.

  • 2003 International Portfolio Choice
    by Tims, B. & Mahieu, R.J.

  • 2003 The Performance of the Foreign-Owned Sector of UK Manufacturing: Some Evidence and Implications for UK Inward Investment Policy
    by Max Munday & Michael J. Peel & Karl Taylor

  • 2003 Option-Style Multi-Factor Comparable Company Valuation for Practical Use
    by Meitner, Matthias

  • 2003 Internationale Cash Flow-Rechnungen aus Eigner- und Gläubigersicht
    by Becker, Gernot M. & Seeger, Norbert

  • 2003 Accounting for Financial Instruments in the Banking Industry: Conclusions from a Simulation Model
    by Gebhardt, Günther & Reichardt, Rolf & Wittenbrink, Carsten

  • 2003 The role of accounting in the German financial system
    by Leuz, Christian & Wüstemann, Jens

  • 2003 The valuation of earnings components by the capital markets. An international comparison
    by Susana Callao Gastón & Beatriz Cuéllar Fernández & José Ignacio Jarne Jarne & José Antonio Laínez Gadea

  • 2003 Rethinking the Structure of Accounting and Auditing
    by Shyam Sunder

  • 2003 Accounting: Labor, Capital and Product Markets
    by Shyam Sunder

  • 2003 Heuristic methods for cost-oriented assembly line balancing: a comparison on solution quality and computing time
    by Matthias Amen

  • 2003 Heuristic methods for cost-oriented assembly line balancing: a survey
    by Matthias Amen

  • 2003 An exact method for cost-oriented assembly line balancing
    by Matthias Amen

  • 2003 Meta-Communication and Market Dynamics. Reflexive Interactions of Financial Markets and the Mass Media
    by Thomas Schuster

  • 2003 News Events and Price Movements. Price Effects of Economic and Non-Economic Publications in the News Media
    by Thomas Schuster

  • 2003 Fifty-Fifty. Stock Recommendations and Stock Prices. Effects and Benefits of Investment Advice in the Business Media
    by Thomas Schuster

  • 2003 Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain
    by Ester Oliveras & Oriol Amat

  • 2003 Earnings management in Spain. Some evidence from companies quoted in the Spanish stock exchange
    by Oriol Amat & Jordi Perramon & Ester Oliveras

  • 2003 Análisis empírico del comportamiento de los costes en las explotaciones agrícolas mediante datos de la red contable agraria nacional
    by Josep M. Argilés

  • 2003 Moderating Effects of Management Control Systems and Innovation on Performance. Simple Methods for Correcting the Effects of Measurement Error for Interaction Effects in Small Samples
    by Coenders, Germà & Bisbe, Josep & Saris, Willem E. & Batista-Foguet, Joan M.

  • 2003 Opportunity cost, excess profit, and counterfactual conditionals
    by Magni, Carlo Alberto

  • 2003 On the Prudence of Rewarding A While Hoping for B
    by Schnedler, Wendelin

  • 2003 On the Prudence of Rewarding A While Hoping for B
    by Schnedler, Wendelin

  • 2003 Nuevo Enfoque En La Estimación De Los Ajustes Por Devengo Anormales: Un Modelo Desagregado
    by Francisco Poveda

  • 2003 Accounting Anomalies and Information Uncertainty
    by Francis, Jennifer & LaFond, Ryan & Olsson, Per & Schipper, Katherine

  • 2003 Employer-Sponsored Training in Stabilisation and Growth Policy Perspectives
    by Håkanson, Christina & Johanson, Satu & Mellander, Erik

  • 2003 Employer-sponsored training in stabilisation and growth policy perspectives
    by Håkanson, Christina & Johanson, Satu & Mellander, Erik

  • 2003 Market timing: A decomposition of mutual fund returns
    by Swinkels, L.A.P. & van der Sluis, P.J. & Verbeek, M.J.C.M.

  • 2003 Configurations of Control: A Transaction Cost Approach
    by Speklé, R.F.

  • 2003 Stress Testing with Student's t Dependence
    by Kole, H.J.W.G. & Koedijk, C.G. & Verbeek, M.J.C.M.

  • 2003 The Cost of Technical Trading Rules in the Forex Market: A Utility-based Evaluation
    by Dewachter, H.D.R. & Lyrio, M.

  • 2003 Takeover defenses and IPO firm value in the Netherlands
    by Roosenboom, P.G.J. & van der Goot, T.

  • 2003 Asset prices and omitted moments; A stochastic dominance analysis of market efficiency
    by Post, G.T.

  • 2003 Macro factors and the Term Structure of Interest Rates
    by Dewachter, H.D.R. & Lyrio, M.

  • 2003 A Multidimensional Framework for Financial-Economic Decisions
    by Hallerbach, W.G.P.M. & Spronk, J.

  • 2003 Risk Aversion and Skewness Preference: a comment
    by Post, G.T. & van Vliet, P.

  • 2003 A Range-Based Multivariate Model for Exchange Rate Volatility
    by Tims, B. & Mahieu, R.J.

  • 2003 Statistical Inference on Stochastic Dominance Efficiency. Do Omitted Risk Factors Explain the Size and Book-to-Market Effects?
    by Post, G.T.

  • 2003 Accounting and the Birth of the Notion of Capitalism
    by Eve, CHIAPELLO

  • 2003 Value-relevance of expensed and capitalized intangibles - a French survey
    by Cazavan-Jeny, Anne

  • 2003 Value Relevance of R&D Reporting : A Signaling Interpretation
    by Cazavan-Jeny , Anne & Jeanjean, Thomas

  • 2003 Management Control and "Coherence" : Some Unresolved Questions
    by Bourguignon , Annick & Jenkins, Alan & Nørreklit, Hanne

  • 2003 Political Relationships, Global Financing and Corporate Transparency
    by Christian Leuz & Felix Oberholzer-Gee

  • 2003 ¿Coinciden EVA(R) y Utilidad Economica (UE) con los metodos de Flujo de Caja Descontado en valoracion de empresas?
    by Ignacio Vélez Pareja & Joseph Tham

  • 2003 A Practical Guide for Consistency in Valuation: Cash Flows, Terminal Value and Cost of Capital
    by Ignacio Vélez Pareja & Antonio Burbano Pérez

  • 2003 Sistemas de información en Pymes y acceso al crédito en contextos de asimetría de información
    by José Pablo Dapena & Juan Lucas Dapena

  • 2003 On the Prudence of Rewarding A While Hoping for B
    by Wendelin Schnedler

  • 2003 Task Difficulty, Performance Measure Characteristics, and the Trade-Off between Insurance and Well-Allocated Effort
    by Wendelin Schnedler

  • 2003 Теория Бухгалтерского Учета. 1. Основы Теории Бухгалтерского Учета (Отдельные Главы)
    by Harin, Alexander

  • 2003 Теория бухгалтерского учета. Юнита 2. Развитие и приложения основ теории бухгалтерского учета (Selected chapters)
    by Harin, Alexander

  • 2003 Costs, Benefits, And Tax-Induced Distortions Of Stock Option Plans
    by Rainer Niemann & Dirk Simons

  • 2003 Economic Consequences Of Internet Financial Reporting
    by Alfred Wagenhofer

  • 2003 The Value Relevance of Earnings and Income Smoothing: Greek Evidence on Causality Effects
    by Dimitrios Kousenidis & Christos Negakis & Ioannis Papanastasiou

  • 2003 Establishment Of The International Accounting Standards In Central-Eastern European And Other Developing Countries
    by Athanassios P. Bellas

  • 2003 actores explicativos de la rentabilidad en la industria y concesionarios de automóviles del País Vasco
    by Eduardo Rodríguez Enriquez

  • 2003 La culture organisationnelle perçue des cabinets comptables français par les associés-dirigeants:essai de typologie
    by Serge Évraert & Christian Prat dit Hauret

  • 2003 Audit et développement moral cognitif
    by Christian Prat dit Hauret

  • 2003 Les facteurs déterminants de la stratégie des groupes français en matière de communication sur les activités de R&D
    by Yuan Ding & Hervé Stolowy

  • 2003 Hacia la construcción de modelos de Capital Intelectual en industrias tradicionales: el caso de las almazaras jiennenses
    by Francisca Castilla Polo & Macario Cámara de la Fuente

  • 2003 El capital social en las sociedades cooperativas. Las Normas sobre los aspectos contables de las sociedades cooperativas a la luz de los principios cooperativos
    by Pilar Gómez Aparicio

  • 2003 Panorama actual de la contabilidad pública: Análisis de la situación española dentro de su entorno internacional
    by Vicente Montesinos Julve

  • 2003 La Cuenta de Pérdidas y Ganancias. Componentes conceptuales operativos y normas específicas para su formulación, en el ámbito del “Proyecto de Normas sobre los aspectos contables de las Sociedades Cooperativas”
    by Ricardo J. Server Izquierdo

  • 2002 The reference to "alternative" standards by French Large groups: an empirical study over the period 1985/1999
    by STOLOWY, Herve & DING, Yuang

  • 2002 La información financiera de las entidades no lucrativas: una perspectiva internacional
    by Isabel Brusca & Caridad Marti

  • 2002 The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals
    by Rick Antle & Elizabeth A. Gordon & Ganapathi Narayanamoorthy & Ling Zhou

  • 2002 Privacy in E-Commerce: Development of Reporting Standards, Disclosure and Assurance Services in an Unregulated Market
    by Shyam NMI Sunder & Karim Jamal & Michael S. Maier

  • 2002 Value of the Firm: Who Gets the Goodies?
    by Shyam NMI Sunder

  • 2002 The Joint Determination of Audit Fees, Non-Audit Fees, and Abnormal Accruals
    by Rick Antle & Elizabeth Gordon & Ganapathi Narayanamoorthy & Ling Zhou

  • 2002 Solving the Price-Earnings Puzzle
    by Carl Chiarella & Shenhuai Gao

  • 2002 Análisis del comportamiento de los resultados en 'full' y 'direct costing'
    by Josep M. Argilés

  • 2002 Post Earnings Announcement Drift : More Risk than I