Research classified by Journal of Economic Literature (JEL) codes

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Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M48: Government Policy and Regulation

2014

• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria," MPRA Paper, University Library of Munich, Germany, number 66700, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Task Performance Fraud Risk Assessment on Forensic Accountant and Auditor Knowledge and Mindset in Nigerian Public Sector," MPRA Paper, University Library of Munich, Germany, number 66772, revised 2014.
• Jan Molín & Simona Jirásková, 2014, "Legal Consequences of the Determination of Corporate Income Tax Base Referring to IFRS," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2014, issue 4, pages 25-44, DOI: 10.18267/j.efaj.128.
• Miloš Tumpach & Adriana Stanková, 2014, "Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia," European Financial and Accounting Journal, Prague University of Economics and Business, volume 2014, issue 4, pages 76-85, DOI: 10.18267/j.efaj.131.
• Monika-Wieczorek Kosmala & Joanna B³ach & Maria Gorczyñska, 2014, "Voluntary Risk Reporting In Annual Reports – Case Study Of The Practices Of Polish Public Companies," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 10, issue 4, pages 46-59, May.
• Lorena Mitrione & George Tanewski & Jacqueline Birt, 2014, "The relevance to firm valuation of research and development expenditure in the Australian health-care industry," Australian Journal of Management, Australian School of Business, volume 39, issue 3, pages 425-452, August, DOI: 10.1177/0312896213496256.
• Tihomir Staykov & Pepa Hadzhieva, 2014, "Challenges before Bulgarian state universities for development of financial management and control systems in spending public funds," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0301950, Jul.
• Nilüfer Tetik & Esin Yelgen, 2014, "The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0702371, Oct.
• Esin Yelgen & Nilüfer Tetik, 2014, "The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0702372, Oct.
• Muhammet Bezirci & Merve Oz & Halenur Y?lmaz, 2014, "The Role of Accounting practices both in Abetting and Preventing Money Laudering," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 0902955, Dec.
• Cicilia IONESCU, 2014, "Management Strategies and Environmental Accounting in Economic Entities. A Contribution to Sustainable Development," Journal of Economic Development, Environment and People, Alliance of Central-Eastern European Universities, volume 3, issue 1, pages 11-18, March.
• Lisa Simone & John R. Robinson & Bridget Stomberg, 2014, "Distilling the reserve for uncertain tax positions: the revealing case of black liquor," Review of Accounting Studies, Springer, volume 19, issue 1, pages 456-472, March, DOI: 10.1007/s11142-013-9257-4.
• Elizabeth Blankespoor & Brian P. Miller & Hal D. White, 2014, "Initial evidence on the market impact of the XBRL mandate," Review of Accounting Studies, Springer, volume 19, issue 4, pages 1468-1503, December, DOI: 10.1007/s11142-013-9273-4.
• Hanno Merkt, 2014, "Das IFRS Conceptual Framework aus regelungsmethodischer Sicht," Schmalenbach Journal of Business Research, Springer, volume 66, issue 5, pages 477-504, August, DOI: 10.1007/BF03372902.
• Lukas Girūnas & Jonas Mackevičius, 2014, "Evaluation of frauds in public sector," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, volume 1, issue 3, pages 143-150, March, DOI: 10.9770/jesi.2014.1.3(3).
• Eduard Braun, 2014, "Just a Matter of Prospect (Theory)? - The Ecological Rationality of the Traditional Accounting Principles," TUC Working Papers in Economics, Abteilung für Volkswirtschaftslehre, Technische Universität Clausthal (Department of Economics, Technical University Clausthal), number 0012.
• María Begoña Villarroya Lequericaonandia & María Elena Inglada Galiana, 2014, "¿Siguen las ONG españolas los mecanismos voluntarios de accountability? Análisis del seguimiento de un grupo de ONG españolas de los principios propuestos por la Fundación Lealtad
  [Do spanish NGOs ," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 115, pages 186-214.
• Enrico Bracci & Roberto Crepaldi & Desy Rigattieri, 2014, "La gestione strategica nelle imprese di costruzioni: una via possibile per uscire dalla crisi," Working Papers, University of Ferrara, Department of Economics, number 2014113, Jul.
• Benito Arruñada & Stephen Eliot Hansen, 2014, "Organizing public good provision: Lessons from managerial accounting," Economics Working Papers, Department of Economics and Business, Universitat Pompeu Fabra, number 1445, Sep, revised Oct 2014.
• Marisa Agostini, 2014, "Presentation of Other Comprehensive Income: Is there a relationship with the total amount, the sign and the volatility of such accounting items?," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 16, Sep.
• V. Aslihan Nasir & Fahri Karakaya, 2014, "Underlying Motivations of Organic Food Purchase Intentions," Agribusiness, John Wiley & Sons, Ltd., volume 30, issue 3, pages 290-308, June.
• Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2014, "Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 167.
• Fang, Yiwei & Hasan, Iftekhar & Li, Lingxiang, 2014, "Banking reform, risk-taking, and earnings quality – Evidence from transition countries," BOFIT Discussion Papers, Bank of Finland Institute for Emerging Economies (BOFIT), number 19/2014.
• Di Maggio, Marco & Pagano, Marco, 2014, "Financial disclosure and market transparency with costly information processing," CFS Working Paper Series, Center for Financial Studies (CFS), number 485.

2013

• Holtjana Bello, 2013, "Audit Committee’S Role In Enhancing Accountability Of The Albanian, Public Sector," European Journal of Business and Economics, Central Bohemia University, volume 8, issue 4, pages 4211:8-4211, May, DOI: 10.12955/ejbe.v8i4.421.
• Harrison, Mark, , "Accounting for Secrets," Economic Research Papers, University of Warwick - Department of Economics, number 270534, DOI: 10.22004/ag.econ.270534.
• Raducu Emil Buziernescu & Stelian Selisteanu & Nicoleta Mihaela Florea, 2013, "Atypical Fiscal States: Fiscal Inactivity State and the Fiscal Body Ex-Officio Cancellation of the Registration Code for VAT Purposes," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 15, pages 123-129, December.
• Sorin Romulus Berinde & Adrian GroÅŸanu, 2013, "Particularities Concerning The Beneficiaries Of Audit Services Provided By The Big 4 Companies: Evidence From Romania," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-14.
• Tatiana Dănescu & Mihaela Prozan & Andreea Danescu & Roxana Diana Prozan, 2013, "The Informational Risk - Operational Research Over The Net Accounting Result," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 15, pages 1-16.
• Alistair BYRNE & Iain CLACHER & David HILLIER & Allan HODGSON, 2013, "Assuming the Worst: The Shifting Sands of Pension Accounting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 2, pages 190-212, June.
• Oguzhan BAHADIR & Buke TOLGA, 2013, "Accounting Policy Options under IFRS: Evidence from Turkey," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 3, pages 388-404, September.
• Marian SACARIN & Stefan BUNEA & Maria Madalina GIRBINA, 2013, "Perceptions of Accounting Professionals on IFRS Application at the Individual Financial Statements: Evidence from Romania," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 3, pages 405-423, September.
• Catalin Nicolae ALBU, 2013, "How Relevant is Size for Setting the Scope of The IFRS for SMEs?," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 3, pages 424-439, September.
• Nadia ALBU, 2013, "Exploring the Recent Evolution of the Accounting Profession in Romania – An Institutional Approach," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 12, issue 4, pages 537-552, December.
• Yuri Biondi & Simone Righi, 2013, "What does the financial market pricing do? A simulation analysis with a view to systemic volatility, exuberance and vagary," Papers, arXiv.org, number 1312.7460, Dec.
• Sorin Romulus Berinde, 2013, "Forecasting The Structure Of The Romanian Audit Market," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Sorin Romulus Berinde, 2013, "How Big Are ’Big Four’ Companies – Evidence From Romania," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• CIOBANASU Marilena & CALOTA Traian-Ovidiu, 2013, "Opportunities And Threats Upon Applying The Scheme Of Vat Upon Collection," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, volume 65, issue 3, pages 104-122.
• Carmen NISTOR & Monica PUIU & Anca Simona HROMEI, 2013, "Combaterea Fraudelor In Fuziunea Dintre Societatile Transfrontaliere," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 27, pages 47-53, February.
• Elena CHIȚIMUȘ, 2013, "Prețurile De Transfer – O Problemă De Actualitate," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 28, pages 29-33, August.
• Carmen NISTOR & Monica PUIU, 2013, "Influența Societăților Multinaționale Asupra Contabilității În România," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 28, pages 47-53, August.
• Mariana G. BUNEA, 2013, "The Corporate Governance Impact On Banking Performance Increase," Management Intercultural, Romanian Foundation for Business Intelligence, Editorial Department, issue 29, pages 41-53, October.
• Mariana G. BUNEA, 2013, "The Corporate Governance Impact On Banking Performance Increase," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 2, pages 11-21, November.
• Elena CHIȚIMUȘ, 2013, "Transfer Pricing–A Present-Day Issue," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 262-266, June.
• Carmen NISTOR & Monica PUIU, 2013, "Multinationals Enterprises Influence On Accounting In Romania," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 310-316, June.
• Carmen NISTOR & Monica PUIU & Anca Simona HROMEI, 2013, "Combating Fraud In Cross-Border Merger Of Companies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 1, pages 120-125, June.
• Adriana Florina POPA & Andreea Gabriela PONORICA & Oana Georgiana STANILA, 2013, "Impact Of Ifrs Adoption On Romanian Companies," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 2, pages 241-250, October.
• Constanza Loreth Fajardo-Calderón & Dora Cecilia Suárez Amaya, 2013, "Análisis comparativo del impuesto de renta para las personas naturales (Colombia) - personas físicas (Espana) y los no residentes," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Rubiela Jiménez Aguirre, 2013, "Contabilidad: entre la responsabilidad social y el interés público," Revista Criterio Libre, Universidad Libre - Sede Principal.
• Luis Fernando Valenzuela Jiménez, 2013, "Caracterización de la auditoría de las contraprestaciones a cargo de concesionarios y prestadores de servicios de telecomunicaciones, a la luz de contratos interadministrativos Mintic-Universidad Naci," Investigaciones y Productos CID, Universidad Nacional de Colombia, FCE, CID, number 12831, Oct.
• Harrison, Mark, 2013, "Accounting for Secrets," The Journal of Economic History, Cambridge University Press, volume 73, issue 4, pages 1017-1049, December.
• Riana Iren RADU & Violeta ISAI, 2013, "Accounting and Financial Reports in the Gambling Monopoly - Measures for a Moral Economic System," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 67-72.
• André, Paul & Filip, Andrei & Paugam, Luc, 2013, "Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe," ESSEC Working Papers, ESSEC Research Center, ESSEC Business School, number WP1311, Aug.
• Hoos , Florian & Kochetova-Kozloski, Natalia & D'Arcy , Anne, 2013, "'Serving Two Masters' and the Chief Audit Executive's Communication: Experimental Evidence About Internal Auditors’ Judgments," HEC Research Papers Series, HEC Paris, number 995, Jul.
• Bruggemann, Ulf & Kaul, Aditya & Leuz, Christian & Werner, Ingrid M., 2013, "The Twilight Zone: OTC Regulatory Regimes and Market Quality," Working Paper Series, Ohio State University, Charles A. Dice Center for Research in Financial Economics, number 2013-09, Aug.
• Chiu, Tzu-Ting & Lee, Yen-Jung, 2013, "Foreign Private Issuers' Application of IFRS Around the Elimination of the 20-F Reconciliation Requirement," The International Journal of Accounting, Elsevier, volume 48, issue 1, pages 54-83, DOI: 10.1016/j.intacc.2013.01.006.
• Kim, Oksana, 2013, "Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective," The International Journal of Accounting, Elsevier, volume 48, issue 4, pages 525-547, DOI: 10.1016/j.intacc.2013.10.007.
• Elshandidy, Tamer & Fraser, Ian & Hussainey, Khaled, 2013, "Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies," International Review of Financial Analysis, Elsevier, volume 30, issue C, pages 320-333, DOI: 10.1016/j.irfa.2013.07.010.
• Murphy, Kevin J., 2013, "Executive Compensation: Where We Are, and How We Got There," Handbook of the Economics of Finance, Elsevier, chapter 0, in: G.M. Constantinides & M. Harris & R. M. Stulz, "Handbook of the Economics of Finance", DOI: 10.1016/B978-0-44-453594-8.00004-5.
• Gao, Pingyang, 2013, "A measurement approach to conservatism and earnings management," Journal of Accounting and Economics, Elsevier, volume 55, issue 2, pages 251-268, DOI: 10.1016/j.jacceco.2012.10.001.
• Cheng, Mei & Dhaliwal, Dan & Zhang, Yuan, 2013, "Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?," Journal of Accounting and Economics, Elsevier, volume 56, issue 1, pages 1-18, DOI: 10.1016/j.jacceco.2013.03.001.
• Christensen, Hans B. & Hail, Luzi & Leuz, Christian, 2013, "Mandatory IFRS reporting and changes in enforcement," Journal of Accounting and Economics, Elsevier, volume 56, issue 2, pages 147-177, DOI: 10.1016/j.jacceco.2013.10.007.
• Breuer, Thomas & Csiszár, Imre, 2013, "Systematic stress tests with entropic plausibility constraints," Journal of Banking & Finance, Elsevier, volume 37, issue 5, pages 1552-1559, DOI: 10.1016/j.jbankfin.2012.04.013.
• Badertscher, Brad & Shroff, Nemit & White, Hal D., 2013, "Externalities of public firm presence: Evidence from private firms' investment decisions," Journal of Financial Economics, Elsevier, volume 109, issue 3, pages 682-706, DOI: 10.1016/j.jfineco.2013.03.012.
• Frías Aceituno, José Valeriano & Marques, Maria da Conceição & Rodríguez Ariza, Lázaro, 2013, "Divulgación de información sostenible: ¿se adapta a las expectativas de la sociedad?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 16, issue 2, pages 147-158, DOI: 10.1016/j.rcsar.2013.07.004.
• Emidia Vagnoni, 2013, "La performance del Sistema Sanitario Nazionale: politiche e determinanti," ARGOMENTI, FrancoAngeli Editore, volume 2013, issue 37, pages 89-105.
• Paul André & Andrei Filip & Luc Paugam, 2013, "Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe," Working Papers, HAL, number hal-00862683, Aug.
• Oleh Pasko, 2013, "Accounting Support Fee: Scheme of Independent Funding for U.S. Accounting and Audit Regulators," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 60-70, December.
• Peter Harris & William Stahlin & Liz Washington Arnold & Katherine Kinkela, 2013, "Gaap Vs. Ifrs Treatment Of Leases And The Impact On Financial Ratios," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 4, issue 2, pages 97-106.
• Sheila Delhumeau Rivera & Andrea Spears Kirkand & Monica Lacavex Berumen, 2013, "Instruments Of Participatory Management In Public Administration: A Proposal For A System Of Indicators For State Plannning En Baja California,Instrumentos De Gestion Participativa En La Administracio," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 6, issue 2, pages 89-100.
• Isabel Adriana Escobedo Fuentes & Sheila Delhumeau Rivera & Andrea Spears Kirkand, 2013, "Performance Indicators And User Perception. Reflections On The Case Of Public Security In Ensenada, Baja California,Indicadores De Desempeno Y Percepcion Ciudadana. Reflexiones Sobre El Caso De Seguri," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 6, issue 3, pages 45-58.
• Maria João Ferreira Maia, 2013, "Foresight Exercises as a tool for decision-making: the example of two case studies in health," Enterprise and Work Innovation Studies, Universidade Nova de Lisboa, IET/CICS.NOVA-Interdisciplinary Centre on Social Sciences, Faculty of Science and Technology, volume 9, issue 9, pages 39-66, December.
• Jazmín Sánchez & David Pincay, 2013, "La Contabilidad Pública en América Latina y el Devengo en Ecuador," Analítika, Analítika - Revista de Análisis Estadístico/Journal of Statistical Analysis, volume 6, issue 2, pages 19-29, Diciembre.
• Norberto Andrade & Shara Monteleone & Aaron Martin, 2013, "Electronic Identity in Europe: Legal challenges and future perspectives," JRC Research Reports, Joint Research Centre, number JRC78200, Dec.
• Stel, Nora & Naudé, Wim, 2013, "Public-Private Entanglement: Entrepreneurship in a Hybrid Political Order, the Case of Lebanon," IZA Discussion Papers, Institute of Labor Economics (IZA), number 7795, Dec.
• Loredana Oana Hutanu (Toma), 2013, "Systemes Comptables Dans Le Contexte De La Mondialisation," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 5, issue 3, pages 388-397, September.
• Elena Chitimus, 2013, "Value Creation Through Corporate Governance," CES Working Papers, Centre for European Studies, Alexandru Ioan Cuza University, volume 5, issue 4, pages 474-483, December.
• Isabel-María García-Sánchez & Luis Rodríguez-Domínguez & Isabel Gallego-Álvarez, 2013, "CEO qualities and codes of ethics," European Journal of Law and Economics, Springer, volume 35, issue 2, pages 295-312, April, DOI: 10.1007/s10657-011-9248-5.
• John Harding & Xiaozhong Liang & Stephen Ross, 2013, "Bank Capital Requirements, Capital Structure and Regulation," Journal of Financial Services Research, Springer;Western Finance Association, volume 43, issue 2, pages 127-148, April, DOI: 10.1007/s10693-011-0127-6.
• Marco Allegrini & Giulio Greco, 2013, "Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 17, issue 1, pages 187-216, February, DOI: 10.1007/s10997-011-9168-3.
• Leif Beisland & Dennis Frestad, 2013, "How fair-value accounting can influence firm hedging," Review of Derivatives Research, Springer, volume 16, issue 2, pages 193-217, July, DOI: 10.1007/s11147-012-9084-y.
• Philip Brown, 2013, "Some Observations on Research on the Benefits to Nations of Adopting IFRS," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 3, pages 1-19, December.
• Satoshi Taguchi & Masayuki Ueeda & Kazunori Miwa & Satoru Mizutani, 2013, "Economic Consequences of Global Accounting Convergence: An Experimental Study," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 3, pages 103-120, December.
• Larry Bensimhon & Yuri Biondi, 2013, "Financial Bubbles, Common Knowledge and Alternative Accounting Regimes: An Experimental Analysis of Artificial Spot Security Markets," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 3, pages 21-59, December.
• Gomzin, L., 2013, "The Role of Market Valuation in Privatization of State Property," Journal of the New Economic Association, New Economic Association, volume 20, issue 4, pages 173-176.
• Kalin Kalev, 2013, "Quality of Risk Disclosures," Ikonomiceski i Sotsialni Alternativi, University of National and World Economy, Sofia, Bulgaria, issue 4, pages 109-122, December.
• Mitica Pepi & Traian Cristin Nicolae, 2013, "Challenges Of Financial Audit - The Impact Of Introducing Unique Regulation Of Financial Markets In Romania," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1334-1344, July.
• Kazunori Miwa, 2013, "The Impact of Mandatory Disclosure on Information Acquisition: Theory and Experiment," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 13-01, Feb.
• Barbu Costel & Niþoi (Barbu) Nicoleta, 2013, "Income tax - European and Domestic Theoretical Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1081-1084, May.
• Caloian Florin & Sahlian Daniela & Ponorica Andreea, 2013, "Concepts and Principles of Performance Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1135-1140, May.
• Pepi Miticã & Nicolae Traian Cristin, 2013, "Audit Conservatism Versus Unique Regulation of Financial Markets in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1420-1425, May.
• Marius Deac, 2013, "Romanian Accounting - A Tale of Two Standards," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 13, issue 1, pages 89-98.
• Paula Faria & Franscisco Vitorino Martins & Elísio Brandão, 2013, "CEO compensation in high-tech firms and changes in the SFAS No 123 (R)," FEP Working Papers, Universidade do Porto, Faculdade de Economia do Porto, number 518, Dec.
• Riccardo, Macchioni & Giuseppe, Sannino & Gianluca, Ginesti & Carlo, Drago, 2013, "Firms’ disclosure compliance with IASB’s Management Commentary framework:an empirical investigation," MPRA Paper, University Library of Munich, Germany, number 59321, Oct.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Ahmad, Hartini, 2013, "An Examination of Task Performance Fraud Risk Assessment on Forensic Accountant Knowledge and Mindset in Nigerian Public Sector," MPRA Paper, University Library of Munich, Germany, number 66647, Feb, revised Apr 2013.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2013, "Forensic Accounting Knowledge and Skills on Task Performance Fraud Risk Assessment: Nigerian Public Sector Experience," MPRA Paper, University Library of Munich, Germany, number 66676, revised 2013.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Yussof, Rushami Zien, 2013, "The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model," MPRA Paper, University Library of Munich, Germany, number 66774, revised 2013.
• Jana Skálová & Marcela Žárová, 2013, "Czech National Accounting Board
  [Národní účetní rada a její vliv na české účetnictví]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2013, issue 3, pages 6-19, DOI: 10.18267/j.cfuc.347.
• Cristina Boța-Avram, 2013, "Effects Of Governance On Corporate Ethics: A Cross-Country Investigation," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 16, issue 50, pages 3-26, December.
• Florin DOBRE & Adriana Florina POPA & Ada Lorena NICULIÞÃ, 2013, "What Exactly Financial Auditors Report Give the Divergence Between Ethics, Social Responsibility and Financial Performance. Is the Audit Profession Still Sustainable?," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 14, issue 1, pages 63-70, March.
• Gabriela Loredana DINULESCU, 2013, "The Current Cost Computing System Regarding Continuous Hospitalization Diagnosis in Romania," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 14, issue 2, pages 294-302, May.
• Eleonora Annunziata & Marco Frey & Fabio Iraldo & Francesco Testa, 2013, "The Contribution of Green Public Procurement to Energy Efficiency Governance in Buildings," Rivista di Politica Economica, SIPI Spa, issue 2, pages 17-39, April-Jun.
• Katarzyna Dzegan, 2013, "Bankruptcy open to an arrangement as a way of resolving company’s financial crisis (Upadlosc z mozliwoscia zawarcia ukladu jako sposob wyjscia z kryzysu finansowego przedsiebiorstwa)," Research Reports, University of Warsaw, Faculty of Management, volume 1, issue 16, pages 79-90.
• Traian Calota, 2013, "Features of Accounting and Tax Treatments Applicable to Intangible Assets of the Research and Development Activities Nature in the Spirit of National Regulations," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 3, pages 1-12, June.
• Negruţiu Magdalena & Calotă Traian-Ovidiu, 2013, "Study on the Accounting and Tax Scheme of Second-Hand Goods Such as Cars," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 6, pages 1-20, December.
• Oncioiu Ionica, 2013, "Between Form without Substance and Substance without Form: Estimating the Brand Image of Romanian Smes," Journal of Knowledge Management, Economics and Information Technology, ScientificPapers.org, volume 3, issue 6, pages 1-21, December.
• Peter Hostak & Thomas Lys & Yong George Yang & Emre Carr, 2013, "An examination of the impact of the Sarbanes–Oxley Act on the attractiveness of U.S. capital markets for foreign firms," Review of Accounting Studies, Springer, volume 18, issue 2, pages 522-559, June, DOI: 10.1007/s11142-013-9222-2.
• Mary E. Barth & Leslie D. Hodder & Stephen R. Stubben, 2013, "Financial reporting for employee stock options: liabilities or equity?," Review of Accounting Studies, Springer, volume 18, issue 3, pages 642-682, September, DOI: 10.1007/s11142-013-9230-2.
• Markus Diller & Markus Grottke & Georg Schneider, 2013, "Komplexität steuerrechtlicher Normen — Ein spieltheoretischer Erklärungsansatz," Schmalenbach Journal of Business Research, Springer, volume 65, issue 2, pages 110-135, March, DOI: 10.1007/BF03372876.
• Stefan Kentrup & Andreas Hoffjan & Maik Lachmann, 2013, "Wie betreiben Unternehmen Lobbying? Eine empirische Analyse der Einflussfaktoren, Ausgestaltungsformen und Strategien," Schmalenbach Journal of Business Research, Springer, volume 65, issue 4, pages 342-371, June, DOI: 10.1007/BF03373717.
• Dirk Hachmeister & Niklas Lampenius, 2013, "Fair Value oder Anschaffungskosten: Auch eine Frage der angemessenen Abbildung von Risiken in der Rechnungslegung," Schmalenbach Journal of Business Research, Springer, volume 65, issue 67, pages 123-154, January, DOI: 10.1007/BF03373025.
• Cristina Boţa-Avram, 2013, "The Interplay Between Governance and Global Competitiveness: Evidence from a Cross-Country Survey," Transition Studies Review, Springer;Central Eastern European University Network (CEEUN), volume 20, issue 3, pages 381-388, November, DOI: 10.1007/s11300-013-0291-5.
• Ulf Br&?ggemann & J?rg-Markus Hitz & Thorsten Sellhorn, 2013, "Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research," European Accounting Review, Taylor & Francis Journals, volume 22, issue 1, pages 1-37, May, DOI: 10.1080/09638180.2012.718487.
• BUNEA-BONTAS Cristina Aurora, 2013, "VAT Cash Accounting Scheme in Romania," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 77-83, May.
• Stenzel, A. & Wagner, W.B., 2013, "Asset Opacity and Liquidity," Discussion Paper, Tilburg University, Center for Economic Research, number 2013-066.
• Stenzel, A. & Wagner, W.B., 2013, "Asset Opacity and Liquidity," Other publications TiSEM, Tilburg University, School of Economics and Management, number 36533529-29b8-4e85-9abd-0.
• Stenzel, A. & Wagner, W.B., 2013, "Asset Opacity and Liquidity," Other publications TiSEM, Tilburg University, School of Economics and Management, number 995e0699-a8d9-4a58-a120-e.
• Eduard Braun, 2013, "Critical Reflections on Rothbard’s Concept of Gross Investment," TUC Working Papers in Economics, Abteilung für Volkswirtschaftslehre, Technische Universität Clausthal (Department of Economics, Technical University Clausthal), number 0010.
• Pedro Carmona Ibáñez & Julián Martínez Vargas & José Pozuelo Campillo, 2013, "Diagnóstico económico-financiero de la empresa cooperativa: (Un estudio comparado de los años 2004 y 2007)
  [Economic and financial diagnosis of cooperative enterprises: (A comparative study of the ," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 110, pages 43-95.
• Enrico Bracci, 2013, "Inter-Organizational Accountability and Budget Cut-Backs," Working Papers, University of Ferrara, Department of Economics, number 2013152, Jun.
• Chiara Saccon, 2013, "The IASB Conceptual Framework: Purpose and Status," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 18, Oct.
• Eichfelder, Sebastian, 2013, "Compliance cost estimates: Survey non-response and temporal framing effects," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 146.
• Francis, Bill & Hasan, Iftekhar & Wu, Qiang, 2013, "The benefits of conservative accounting to shareholders: Evidence from the financial crisis," Bank of Finland Research Discussion Papers, Bank of Finland, number 8/2013.

2012

• Nagy, Sandor & Gal, Jozsef & Veha, Antal, None, "Improving Audit Functions Of Supreme Audit Institutions To Promote Sustainable Development," APSTRACT: Applied Studies in Agribusiness and Commerce, AGRIMBA, volume 6, issue 3-4, pages 1-8, DOI: 10.22004/ag.econ.138130.
• Niculina Rosu-Hamzescu, 2012, "Aspects Of The International Financial Reporting Standards And The Ias Governing In Global Context," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 40, pages 75-82.
• Constanta Iacob & Luminita Popescu (Costache), 2012, "Improvement Cost Calculation – A Necessity In The Electrical Industry," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 104-110.
• Niculina Rosu-Hamzescu, 2012, "Aspects Of The International Financial Reporting Standards And The Ias Governing In Global Context," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 2, issue 40, pages 143-150.
• Cristi SPULBAR & Mihai NITOI & Cristian STANCIU, 2012, "Identifying The Industry Business Cycle Using The Markov Switching Approach In Central And Eastern Europe," Management and Marketing Journal, University of Craiova, Faculty of Economics and Business Administration, volume 0, issue 2, pages 293-300, November.
• Assist. Alina Rusu, 2012, "National And International Perspectives On The Quality Of Accounting Information38," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 18, pages 70-81, April.
• Carmen-Alexandra Baltariu & Andreea Cîrstea, 2012, "Harmonization Of Goodwill Reporting Practice In The Consolidated Financial Statements Of Romanian Groups," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 14, pages 1-1.
• Raida CHAKROUN & Hamadi MATOUSSI, 2012, "Determinants of the Extent of Voluntary Disclosure in the Annual Reports of the Tunisian Firms," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 3, pages 335-370, September.
• Iulia JIANU & Ionel JIANU, 2012, "The Told and Retold Story of Romanian Accounting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 3, pages 391-423, September.
• Ali. A. AL. ZOUBI & Naser. Y. AL. ZOUBI, 2012, "The Adequacy of Accounting Mandatory Disclosure under the Global Financial Crisis. A Field Study in Jordan," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 11, issue 3, pages 424-441, September.
• Luca Barbone & Richard M. Bird & Jaime Vazquez-Caro, 2012, "The Costs of VAT: A Review of the Literature," International Center for Public Policy Working Paper Series, at AYSPS, GSU, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University, number paper1222, Apr.
• Carmen Giorgiana Bonaci & Alin Ionel Ienciu & Razvan V. Mustata & Dumitru Matis, 2012, "The Particular Case Of Smes Regarding Financial Reporting And Accounting For Investment Property," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Ioan Pop, 2012, "Taxation, Internationalization And Fiscal Harmonization," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Dejan Jakšić & Kristina Mijić & Mirko Andrić, 2012, "Analysis Of Variations In The Performance Of Audit Firms In The Republic Of Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 57, issue 193, pages 71-92, April- Ju.
• Dejan Malinić & Vlade Milićević, 2012, "The Financial And Structural Capabilities Of Key Infrastructure Sectors In Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 57, issue 195, pages 7-42, October -.
• Philippe Danjou, 2012, "Normes comptables et création de valeur," Revue d'économie financière, Association d'économie financière, volume 0, issue 2, pages 205-226.
• Martha Liliana Arias Bello & Edgar Emilio Salazar Baquero, 2012, "Efectos del debido proceso en la formulación de la NIIF 13: mediciones a valor razonable," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada.
• Pagano, Marco & Di Maggio, Marco, 2012, "Financial Disclosure and Market Transparency with Costly Information Processing," CEPR Discussion Papers, C.E.P.R. Discussion Papers, number 9207, Nov.
• Mehmet nsal Memis & Emin H seyin Cetenak, 2012, "Earnings Management, Audit Quality and Legal Environment: An International Comparison," International Journal of Economics and Financial Issues, Econjournals, volume 2, issue 4, pages 460-469.
• Hsu, Audrey Wen-hsin & Duh, Rong-Ruey & Cheng, Kang, 2012, "Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?," The International Journal of Accounting, Elsevier, volume 47, issue 2, pages 198-225, DOI: 10.1016/j.intacc.2012.03.003.
• Hu, Fang & Leung, Sidney C.M., 2012, "Top management turnover, firm performance and government control: Evidence from China's listed state-owned enterprises," The International Journal of Accounting, Elsevier, volume 47, issue 2, pages 235-262, DOI: 10.1016/j.intacc.2012.03.006.
• Miihkinen, Antti, 2012, "What Drives Quality of Firm Risk Disclosure?," The International Journal of Accounting, Elsevier, volume 47, issue 4, pages 437-468, DOI: 10.1016/j.intacc.2012.10.005.
• Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A., 2012, "Research in accounting for income taxes," Journal of Accounting and Economics, Elsevier, volume 53, issue 1, pages 412-434, DOI: 10.1016/j.jacceco.2011.11.006.
• Marco Di Maggio & Marco Pagano, 2012, "Financial Disclosure and Market Transparency with Costly Information Processing," EIEF Working Papers Series, Einaudi Institute for Economics and Finance (EIEF), number 1212, revised May 2014.
• Evgeny M. Gutzait, 2012, "Modern Audit Services Market Analysis," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 61-72, April.
• Banu Dincer, 2012, "The Foreign Equity in Banking Industry and the Effectiveness of Corporate Governance: Essential or a Soap Opera?," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, volume 2, issue 4, pages 339-352, October.
• Liz Washington Arnold & Peter Harris, 2012, "An Empirical Analysis Of Market Reaction To Corporate Accounting Malfeasance," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 1, pages 25-42.
• Karen C. Castro-González, 2012, "Portrait Of A Company: Defined Benefit Pension Plan Sponsors," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 1, pages 43-52.
• Laura Lee Mannino, 2012, "Is The Irs A Sore Loser?," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 2, pages 31-38.
• Igor Pustylnick, 2012, "An Algorithm For The Detection Of Revenue And Retained Earnings Manipulation," Accounting & Taxation, The Institute for Business and Finance Research, volume 4, issue 2, pages 95-105.
• Albert D. Spalding, 2012, "Auditing Due Diligence In Law And Ethics: The Ponzi Feeder Fund Cases," Review of Business and Finance Studies, The Institute for Business and Finance Research, volume 3, issue 1, pages 1-12.
• Juan RENDON SCHNEIR, 2012, "Quality of Service in Cost Models," Communications & Strategies, IDATE, Com&Strat dept., volume 1, issue 87, pages 135-153, 3rd quart.
• Maria Rita Pierleoni, 2012, "Indagine sulle imprese agevolate con i Contratti di Programma: un esercizio di applicazione del metodo controfattuale," Rivista di statistica ufficiale, ISTAT - Italian National Institute of Statistics - (Rome, ITALY), volume 14, issue 2-3, pages 48-75.
• Beixin Lin & Rong Yang, 2012, "Does Regulation Fair Disclosure affect analysts’ forecast performance? The case of restructuring firms," Review of Quantitative Finance and Accounting, Springer, volume 38, issue 4, pages 495-517, May, DOI: 10.1007/s11156-011-0234-3.
• Allan Riding & Barbara Orser & Martine Spence & Brad Belanger, 2012, "Financing new venture exporters," Small Business Economics, Springer, volume 38, issue 2, pages 147-163, February, DOI: 10.1007/s11187-009-9259-6.
• Noriyuki Tsunogaya & Parmod Chand, 2012, "The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 2, pages 117-137, December.
• Eugene Mazur, 2012, "Green Transformation of Small Businesses: Achieving and Going Beyond Environmental Requirements," OECD Environment Working Papers, OECD Publishing, number 47, Sep, DOI: 10.1787/5k92r8nmfgxp-en.
• Baltariu Carmen-Alexandra & Cirstea Andreea, 2012, "European Harmonization Of Consolidated Financial Statements Regulations?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 860-865, July.
• Gherai Dana Simona & Tara Ioan Gheorghe, 2012, "Court Of Auditors - The Assessment Of Internal Control System In The Public Sector In Romania. Case Study Bihor County," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 925-930, July.
• Tatsushi Yamamoto & Hideaki Kato, 2012, "Earnings Management and Stock Price Behavior around IPOs," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 12-12, Jun.
• Pãcurari Doina, 2012, "Financial Performance - an Approach from the Public Sector Perspective," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1576-1581, May.
• Adelina Dumitrescu, 2012, "Performance in Public Administration. A Systemic Approach," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 917-920, May.
• Mardiros Daniela-Neonila, 2012, "Corruption in the Public Sector of the Emerging Economies Inside the European Union Perimeter. Causes and Scores of the Phenomenon," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1228-1233, Decembre.
• Moisescu Florentina, 2012, "Offshore Jurisdictions And Tax Evasion In Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 1255-1260, Decembre.
• Sãveanu Cristina, 2012, "The Role of Corporate Governance in Risk Management," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 88-93, Decembre.
• Beke, Jenő & Tiszberger, Mónika, 2012, "International Accounting Standardisation in Hungarian Practice," Public Finance Quarterly, Corvinus University of Budapest, volume 57, issue 4, pages 412-425.
• Ioan-Ovidiu SPATACEAN & Loredana GHIORGHITA, 2012, "Testing Compliance with Corporate Governance Principles on the Romanian Capital Market," Acta Marisiensis. Series Oeconomica, "George Emil Palade" University of Medicine, Pharmacy, Sciences and Technology of Târgu-Mureș, România - Faculty of Economics and Law, volume 1, pages 70-85, December.
• Almunia, Miguel & Lopez-Rodriguez, David, 2012, "The efficiency cost of tax enforcement: evidence from a panel of spanish firms," MPRA Paper, University Library of Munich, Germany, number 44153.
• Kasai, Katsuya, 2012, "A comparison of three mega bank groups’ strategies towards a low carbon economy focusing on activities of their securities companies," MPRA Paper, University Library of Munich, Germany, number 52239, Mar.
• Popoola, Oluwatoyin Muse Johnson & Shehu, Aliyu Mukhtar & Aminu, Ibrahim Murtala & Nik Mat, Nik Kamariah & Nasiru, Abdullahi & Tsagem, Musa Muhammad Tsagem & Kura, Kabiru Maitama, 2012, "The Mediating Effect between Some Determinants of SME Performance in Nigeria," MPRA Paper, University Library of Munich, Germany, number 66775, revised 2013.
• Jan Molín, 2012, "Selected Consequences of Unlawful Conduct in Accounting in the Context of Current Legal Regulations of the Czech Republic
  [Vybrané důsledky protiprávního jednání v oblasti účetnictví v kontextu nedávného vývoje právní úpravy České republiky]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 2, pages 55-65, DOI: 10.18267/j.cfuc.313.
• Jan Molín, 2012, "Comments on the New Dimension of Professional Liability of Auditing Companies
  [Některé poznámky k novému rozměru profesní odpovědnosti auditorských společností]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2012, issue 4, pages 43-59, DOI: 10.18267/j.cfuc.6.