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

2015

• Toru Ishikawa, 2015, "The Relationships between Mandatory and Voluntary Disclosures: Unobservable Precision Choices by Management," Discussion Papers in Economics and Business, Osaka University, Graduate School of Economics, number 15-09, May.
• Stefan Liviu & Pãunicã Mihai, 2015, "Romanian Public External Audit Integration in the European Union Acquis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 123-128, May.
• Chivu Ramona Maria, 2015, "The Road to Competitive Advantage must be Paved with a Respectful Attitude towards the Environment," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 486-491, May.
• Carata? Maria Alina & Spãtariu Elena Cerasela & Margaritti Doina, 2015, "The Accounting Option: Fair Or Favourable Image?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 692-696, May.
• Carata? Maria Alina & Spãtariu Elena Cerasela, 2015, "Accounting Systems in the Organizational Culture Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 697-701, May.
• Dicu Roxana Manuela & Mardiros Daniela Neonila, 2015, "Provisions and Contingencies: Considerations regarding recognition and measurement," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 733-737, May.
• Grosu Maria & Mihalciuc Camelia, 2015, "Comprehensive Income Reporting by Listed Companies on the Bucharest Stock Exchange. Econometric Study," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 758-763, May.
• Oros Olivera Ecaterina, 2015, "Expected Credit Losses - IFRS 9 and Basel III moving towards convergence?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 872-876, May.
• Daniel Dãneci-Pãtrãu & Andreea Arsenie, 2015, "Theoretical Approaches and Practical Aspects on the Financial Management of a Local Public Institution," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 223-228, May.
• Elena Doina Dascãlu & Laura Nasta, 2015, "Managerial Accountability – a Key Factor in the Implementation of Internal Control Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 229-235, May.
• Marioara Mirea & Ionela Munteanu, 2015, "The Corporate Governance of Public Entities in Romania – Necessity or Formality?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 481-487, May.
• Marek Zukowski & Anna Bialek-Jaworska, 2015, "Determinanty aktywowania w bilansie nakladow na prace rozwojowe w przedsiebiorstwach prowadzacych dzialalnosc badawczo-rozwojowa," Working Papers, Institute of Economic Research, number 146/2015, May, revised May 2015.
• Cristina Maria Voinea & Violeta State, 2015, "Risk analysis and internal control assessment - premises for improving management at the level of Romanian public entities," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 15, issue 1, pages 307-316.
• Pályi, Katalin Ágnes, 2015, "The Contribution of the State Audit Office to Good Governance and the Renewal of Accounting," Public Finance Quarterly, Corvinus University of Budapest, volume 60, issue 4, pages 526-547.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2015, "Forensic Accountant and Auditor Knowledge and Skills Requirements for Task Performance Fraud Risk Assessment in the Nigerian Public Sector," MPRA Paper, University Library of Munich, Germany, number 66655, Feb, revised 15 Jun 2015.
• Prempeh, Kwadwo Boateng & Twumasi, Patrick & Kyeremeh, Kwadwo, 2015, "Assessment of financial control practices in Polytechnics in Ghana. A case study of Sunyani Polytechnic," MPRA Paper, University Library of Munich, Germany, number 68083, Sep.
• Toms, Steven, 2015, "Fraud and Financial Scandals: A Historical Analysis of Opportunity and Impediment," MPRA Paper, University Library of Munich, Germany, number 68255, Dec.
• Waemustafa, Waeibrorheem & Abdullah, Azrul, 2015, "Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter?," MPRA Paper, University Library of Munich, Germany, number 72766.
• Ozili, Peterson K, 2015, "Forensic Accounting and Fraud: A Review of Literature and Policy Implications," MPRA Paper, University Library of Munich, Germany, number 77236.
• Abdullah, Azrul & Ku Ismail, Ku Nor Izah & Mat Isa, Norshamshina, 2015, "Risk Management Committee and Disclosure of Hedging Activities Information among Malaysian Listed Companies," MPRA Paper, University Library of Munich, Germany, number 77962.
• Khan, Dr. Muhammad Irfan & Mehar, Dr. Muhammad Ayub & Iqbal, Dr. Athar Iqbal, 2015, "Development Financing and Economic Governance: Analysis of the Liquidity Crisis and Circularity Debts in Pakistan," MPRA Paper, University Library of Munich, Germany, number 80745, Dec, revised Dec 2016.
• Abdullah, Azrul & Ku Ismail, Ku Nor Izah, 2015, "Hedging Activities Information and Risk Management Committee Effectiveness: Malaysian evidence," MPRA Paper, University Library of Munich, Germany, number 85026.
• Michal Svoboda, 2015, "Construction of Municipalities´ Financial Health Indicator
  [Konstrukce ukazatele finančního zdraví municipálních organizací]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2015, issue 4, pages 150-160, DOI: 10.18267/j.cfuc.464.
• Milan Sedláček, 2015, "Vliv dotace na konkurenceschopnost podniku - předběžná analýza
  [Subsidy Effect on Enterprise Competitiveness - Preliminary Analysis]," Politická ekonomie, Prague University of Economics and Business, volume 2015, issue 4, pages 474-497, DOI: 10.18267/j.polek.1031.
• Ladislav Mejzlík & Markéta Arltová & David Procházka & Leoš Vítek, 2015, "Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků
  [The Adoption of International Financial Reporting Standards in the Czech Republic and Its Impact on Corporate Taxation]," Politická ekonomie, Prague University of Economics and Business, volume 2015, issue 7, pages 811-832, DOI: 10.18267/j.polek.1036.
• Lueg, Rainer & Vu, Louisa, 2015, "Success factors in Balanced Scorecard implementations – A literature review," management revue. Socio-economic Studies, Rainer Hampp Verlag, volume 26, issue 4, pages 306-327.
• Sasho Kozuharov & Natasha Ristovska & Daliborka Blazeska, 2015, "International Standards For Financial Reporting: Harmonization In Macedonia," UTMS Journal of Economics, University of Tourism and Management, Skopje, Macedonia, volume 6, issue 2, pages 233-240.
• Daniela Georgescu, 2015, "Legislative Similarities and Differences between the Annual Financial Statements for the Individual and Consolidated Economic Entities," Review of Applied Socio-Economic Research, Pro Global Science Association, volume 10, issue 2, pages 37-44, December.
• Jacek Gad, 2015, "Disclosures On Control Over Financial Reporting: The Reporting Practice Of Banks Listed On The Warsaw Stock Exchange," "e-Finanse", University of Information Technology and Management, Institute of Financial Research and Analysis, volume 11, issue 1, pages 1-10, August.
• Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci, 2015, "A review of accounting research in the Asia Pacific region," Australian Journal of Management, Australian School of Business, volume 40, issue 1, pages 36-88, February, DOI: 10.1177/0312896214565121.
• Katarzyna ?wietla & Mario Nicoliello, 2015, "National Regulations And Implementation Of International Accounting Solutions In The Practice Of Small And Medium Enterprises. The Example Of Poland And Italy," Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences, number 1003631, May.
• Ciprian Apostol, 2015, "Aspects on the implementation of corporate governance policies by companies in Romania," Proceedings of Business and Management Conferences, International Institute of Social and Economic Sciences, number 2304445, Jun.
• John E. Dexter Jr, 2015, "Do Estate Tax Rates Really Affect Charitable Bequests? A Regression Model Analysis Of Estate Distributions," Journal of Academic Research in Economics, Spiru Haret University, Faculty of Accounting and Financial Management Constanta, volume 7, issue 1 (March), pages 45-58.
• Yuri Biondi & Pierpaolo Giannoccolo, 2015, "Share price formation, market exuberance and financial stability under alternative accounting regimes," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, volume 10, issue 2, pages 333-362, October, DOI: 10.1007/s11403-014-0131-7.
• Stefano Cascino & Joachim Gassen, 2015, "What drives the comparability effect of mandatory IFRS adoption?," Review of Accounting Studies, Springer, volume 20, issue 1, pages 242-282, March, DOI: 10.1007/s11142-014-9296-5.
• John Jiang & Isabel Yanyan Wang & Yuan Xie, 2015, "Does it matter who serves on the Financial Accounting Standards Board? Bob Herz’s resignation and fair value accounting for loans," Review of Accounting Studies, Springer, volume 20, issue 1, pages 371-394, March, DOI: 10.1007/s11142-014-9301-z.
• Richard Cazier & Sonja Rego & Xiaoli Tian & Ryan Wilson, 2015, "The impact of increased disclosure requirements and the standardization of accounting practices on earnings management through the reserve for income taxes," Review of Accounting Studies, Springer, volume 20, issue 1, pages 436-469, March, DOI: 10.1007/s11142-014-9302-y.
• Rajib Doogar & Padmakumar Sivadasan & Ira Solomon, 2015, "Audit fee residuals: Costs or rents?," Review of Accounting Studies, Springer, volume 20, issue 4, pages 1247-1286, December, DOI: 10.1007/s11142-015-9322-2.
• Cristina Fuentes & Manuel Illueca & Maria Pucheta-Martinez, 2015, "External investigations and disciplinary sanctions against auditors: the impact on audit quality," SERIEs: Journal of the Spanish Economic Association, Springer;Spanish Economic Association, volume 6, issue 3, pages 313-347, August, DOI: 10.1007/s13209-015-0127-0.
• Alexios Kythreotis, 2015, "The Interrelation among Faithful Representation (Reliability), Corruption and IFRS Adoption: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 8, issue 1, pages 25-50, August.
• Miguel Angel Zubiaurre Artola & Lorea Andicoechea Orondo & Ainhoa Saitua Iribar, 2015, "Aplicación de la Orden EHA/3360/2010 sobre aspectos contables de las cooperativas: efectos en los fondos propios de las cooperativas de la Comunidad Autónima del País Vasco
  [Application of Order EHA/3360/2010 over accounting issues on cooperative ," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 118, pages 180-201.
• Elvio Accinelli & Edgar Sánchez Carrera, 2015, "Recursos comunes, conflictos y turismo," Documentos de Trabajo (working papers), Department of Economics - dECON, number 0115, Mar.
• Horvat Robert & Korošec Bojana, 2015, "The Role of Accounting in a Society: Only a techn(olog)ical solution for the problem of economic measurement or also a tool of social ideology?," Naše gospodarstvo/Our economy, Paradigm, volume 61, issue 4, pages 32-40, August, DOI: 10.1515/ngoe-2015-0016.
• Stuart Mestelman & Emad Mohammad & Mohamed Shehata, 2015, "The Convergence of IFRS and U.S. GAAP: Evidence from the SEC's Removal of Form 20‐F Reconciliations," Accounting Perspectives, John Wiley & Sons, volume 14, issue 3, pages 190-211, September, DOI: 10.1111/1911-3838.12049.
• Jadranka MRSIK & Ninko KOSTOVSKI, 2015, "Environmental and social responsibility reporting. Do Macedonian companies disclose those information and how?," Timisoara Journal of Economics and Business, West University of Timisoara, Romania, Faculty of Economics and Business Administration, volume 8, issue 2, pages 220-231, December.
• Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren, 2015, "Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 187.
• Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015, "Does legality matter? The case of tax avoidance and evasion," arqus Discussion Papers in Quantitative Tax Research, arqus - Arbeitskreis Quantitative Steuerlehre, number 193.
• Gaganis, Chrysovalantis & Hasan, Iftekhar & Pasiouras, Fotios, 2015, "Regulations, institutions and income smoothing by managing technical reserves: international evidence from the insurance industry," Bank of Finland Research Discussion Papers, Bank of Finland, number 15/2015.
• Nippel, Peter, 2015, "Eine finanzwirtschaftliche Analyse der Risikovorsorge für erwartete Verluste im Kreditgeschäft," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre, number 659.
• Hopp, Janina & Nippel, Peter, 2015, "Periodenerfolgsmessung und Risikovorsorge im Kreditgeschäft: Ein grundlegender Überblick und Vergleich alternativer Ansätze der Bewertung von Kreditforderungen," Manuskripte aus den Instituten für Betriebswirtschaftslehre der Universität Kiel, Christian-Albrechts-Universität zu Kiel, Institut für Betriebswirtschaftslehre, number 662.
• Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin, 2015, "Does legality matter? The case of tax avoidance and evasion," Discussion Papers, Free University Berlin, School of Business & Economics, number 2015/23.
• Su, Kun, 2015, "The inner structure of pyramid and capital structure: Evidence from China," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy, volume 9, pages 1-30, DOI: 10.5018/economics-ejournal.ja.2015-.

2014

• Eduard IONESCU & Rodica DRAGOMIROIU & Lacramioara Rodica HURLOIU & Petru ROSCA, 2014, "Principles Of Change Management," Economy and Sociology, The Journal Economy and Sociology, issue 1, pages 137-142.
• Roger B. Myerson, 2014, "Rethinking the Principles of Bank Regulation: A Review of Admati and Hellwig's The Bankers' New Clothes," Journal of Economic Literature, American Economic Association, volume 52, issue 1, pages 197-210, March, DOI: 10.1257/jel.52.1.197.
• Várkonyi, Zsolt Kristóf, 2014, "Az Ellenőrzés, Mint Társadalmi Érdek," Acta Carolus Robertus, Karoly Robert University College, volume 4, issue 2, pages 1-8, DOI: 10.22004/ag.econ.206850.
• Cristina-Petrina Dragusin, 2014, "The Mechanism Of Payment Requests - An Instrument For Facilitating The Financing From Structural Funds Of Romanian Public Academic Education Institutions," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 42, pages 269-278.
• Assist. Etamane Mahop Alain Thomas Ph.D, 2014, "State Disengagement In Rural World, Coffee Crisis And Substitution Strategies By Farmers Of Lom And Djerem: The Case Of Diang (1987-1995)," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 22, pages 15-27, APRIL.
• Prof. Cristian Dragan Ph. D & Assist.Prof. Valeriu Brabete Ph. D & Assist.Master’s Student Carmen Maria Dindiri, 2014, "The Application Of Professional Judgment On Determining The Cost Of Fixed Tangible Assets Obtained By Onerous Title," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 23, pages 31-38, November.
• Tatiana Dănescu & Mihaela Prozan & Roxana Diana Prozan, 2014, "Approaches Regarding The Utility Of The Accounting Information," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 16, pages 1-12.
• Merve Kilic & Ali Uyar & Basak Ataman, 2014, "Preparedness for and perception of IFRS for SMEs: evidence from Turkey," Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 13, issue 3, pages 492-519, September.
• Jean-Guy Degos, 2014, "The long road of the European Union towards a converged accounting system from the Treaty of Rome to the Single accounting directive," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 43-66.
• Danie Schutte & Bianca Lovechio, 2014, "Towards A Competency Framework For Smes - A South African Case Study," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Biondi Yuri & Soverchia Michela, 2014, "Accounting Rules for the European Communities: A Theoretical Analysis," Accounting, Economics, and Law: A Convivium, De Gruyter, volume 4, issue 3, pages 179-214, December, DOI: 10.1515/ael-2013-0063.
• Mariana, NEDELCU (BUNEA), 2014, "The Communication Of Internal Control System Weaknesses - Necessity And Responsibility," Management Strategies Journal, Constantin Brancoveanu University, volume 26, issue 4, pages 278-283.
• Laurent Clerc & Didier Marteau, 2014, "« Juste valeur » et « prix de modèle » : une comparaison internationale de la structure des portefeuilles de trading et du ratio « rentabilité »," Revue d'économie financière, Association d'économie financière, volume 0, issue 3, pages 305-322.
• Søren Bo Nielsen, 2014, "Transfer Pricing: Roles and Regimes," CESifo Working Paper Series, CESifo, number 4694.
• Ioana COMSULEA & Cristina A. FLOREA, 2014, "Integrating Business Intelligence In State Administrative Structures For Stimulating Innovative Clusters," Network Intelligence Studies, Romanian Foundation for Business Intelligence, Editorial Department, issue 4, pages 183-192, November.
• Mariana NEDELCU (BUNEA), 2014, "Basel Iii Impact On Romanian Banking System Performance," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 3, pages 397-403, April.
• Maria-Mădălina VOINEA, 2014, "Accounting With Two Speeds: Ias / Ifrs Versus European Directives," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 5, pages 689-692, November.
• Luis Fernando Valenzuela Jiménez, 2014, "Comportamiento financiero de las emisoras colombianas ante MINTIC," Investigaciones y Productos CID, Universidad Nacional de Colombia, FCE, CID, number 12835, May.
• Studener, Werner & Merriman, Niall & Schwarz, Claudia & Karakitsos, Polychronis, 2014, "Why accounting matters: a central bank perspective," Occasional Paper Series, European Central Bank, number 153, May.
• Mala, Rajni & Chand, Parmod, 2014, "Impacts of Additional Guidance Provided on International Financial Reporting Standards on the Judgments of Accountants," The International Journal of Accounting, Elsevier, volume 49, issue 2, pages 263-288, DOI: 10.1016/j.intacc.2014.04.008.
• Chen, Tsung-Kang & Liao, Hsien-Hsing & Chi, Cheng-Ming, 2014, "The economic consequences of regulatory changes in employee stock options on corporate bond holders: SFAS No.123R and structural credit model perspectives," Journal of Banking & Finance, Elsevier, volume 42, issue C, pages 381-394, DOI: 10.1016/j.jbankfin.2014.01.011.
• Su, Lixin (Nancy) & Zhao, Xuezhou (Rachel) & Zhou, Gaoguang (Stephen), 2014, "Do customers respond to the disclosure of internal control weakness?," Journal of Business Research, Elsevier, volume 67, issue 7, pages 1508-1518, DOI: 10.1016/j.jbusres.2013.06.009.
• Adermon, Adrian & Liang, Che-Yuan, 2014, "Piracy and music sales: The effects of an anti-piracy law," Journal of Economic Behavior & Organization, Elsevier, volume 105, issue C, pages 90-106, DOI: 10.1016/j.jebo.2014.04.026.
• Baños Sánchez-Matamoros, Juan, 2014, "Management accounting and rationalisation in the Army: The case of Spanish Military Hospitals in the 18th century," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 1, pages 71-77, DOI: 10.1016/j.rcsar.2013.08.001.
• Rodríguez Domínguez, Luis & Noguera Gámez, Ligia Carolina, 2014, "Corporate reporting on risks: Evidence from Spanish companies," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 2, pages 116-129, DOI: 10.1016/j.rcsar.2013.10.002.
• Gonzalo Angulo, José Antonio, 2014, "La reforma contable española de 2007: un balance," Revista de Contabilidad - Spanish Accounting Review, Elsevier, volume 17, issue 2, pages 183-200, DOI: 10.1016/j.rcsar.2014.09.001.
• Lev N. Ovsyannikov, 2014, "About a Uniform Legal Basis of the Financial Control," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 99-108, June.
• Igor Yu. Arlashkin, 2014, "Enhancing Control over Public Entities," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 2, pages 129-134, June.
• Abigail M. Allen & Karthik Ramanna & Sugata Roychowdhury, 2014, "Auditor Lobbying on Accounting Standards," Harvard Business School Working Papers, Harvard Business School, number 15-055, Dec.
• Andrew A. Anabila & EunYoung Whang, 2014, "Determinants Of The Bias And Inaccuracy Of Management Earnings Forecasts," Accounting & Taxation, The Institute for Business and Finance Research, volume 6, issue 1, pages 1-12.
• Edward Yeboah & Kwame Owusu Kwateng & Clement Oppong, 2014, "Information Systems And Accounting Practices In Ghanaian Public Institutions," Accounting & Taxation, The Institute for Business and Finance Research, volume 6, issue 1, pages 121-132.
• Khaled Aljifri & Abdulkareem Alzarouni & Chew Ng & Mohammad Iqbal Tahir, 2014, "The Association between Firm Characteristics and Corporate Financial Disclosures: Evidence from UAE Companies," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 8, issue 2, pages 101-123.
• Sherry Fang Li & Fang Sun & Fengyun Wu, 2014, "Analyst Reactions to Expectations Management in the Post-Regulation Fair Disclosure Period," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 8, issue 5, pages 47-58.
• Ching-Lung Chen & Hung-Shu Fan & Ya-Ming Yang, 2014, "The effects of corporate governance and accounting rule changes on derivatives usage," Review of Derivatives Research, Springer, volume 17, issue 3, pages 323-353, October, DOI: 10.1007/s11147-014-9100-5.
• Jeong-Bon Kim & Haina Shi & Jing Zhou, 2014, "International Financial Reporting Standards, institutional infrastructures, and implied cost of equity capital around the world," Review of Quantitative Finance and Accounting, Springer, volume 42, issue 3, pages 469-507, April, DOI: 10.1007/s11156-013-0350-3.
• Linda Myers & Jaime Schmidt & Michael Wilkins, 2014, "An investigation of recent changes in going concern reporting decisions among Big N and non-Big N auditors," Review of Quantitative Finance and Accounting, Springer, volume 43, issue 1, pages 155-172, July, DOI: 10.1007/s11156-013-0368-6.
• Hironori Fukukawa & Theodore J. Mock & Rajendra P. Srivastava, 2014, "Assessing the Risk of Fraud at Olympus and Identifying an Effective Audit Plan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 4, pages 1-25, December.
• Zhenyang Bai & Manabu Sakaue & Fumiko Takeda, 2014, "The Impact of XBRL Adoption on the Information Environment: Evidence from Japan," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 4, pages 49-74, December.
• Phillip C. James, 2014, "A Review of the Current Literature on Executive Compensation: New Insights and Understandings," Journal of Economic and Financial Studies (JEFS), LAR Center Press, volume 2, issue 2, pages 45-54, April.
• Eduard IONESCU & Rodica DRAGOMIROIU & Lacramioara Rodica HURLOIU & Petru ROSCA, 2014, "Principles Of Change Management," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 1, pages 137-142.
• CRĂCIUN Liviu & BĂLOI Ionut-Cosmin, 2014, "Dysfunctions In The Application Of The Managerial Control Systems In Romanian Public Institutions: The Reporting Improprieties, The Information And The Communication Standards," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 1149-1155, July.
• Carata? Maria Alina & Spãtariu Elena Cerasela, 2014, "Corporate Governance Challenges in a Transitional Economy. Case Study: Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 451-454, May.
• Nicolae Traian Cristin, 2014, "Financial Accounting and Transparency of Information," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 679-683, May.
• Þogoe Greti Daniela & Avram Costin Daniel & Jorj Mircea, 2014, "The Role of International Accounting Systems in Economic Development," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 754-758, May.
• Afrãsinei Mihai-Bogdan, 2014, "The Double Tax Treaties Signed by the EU Member States With Tax Haven Jurisdictions," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 413-418, May.
• Carata? Maria Alina & Spãtariu Elena Cerasela, 2014, "Innovative Techniques in Internal audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 442-446, May.
• Pawel Mielcarz, 2014, "A new approach to private firm fair value valuation in line with IFRS 13 – the concept of the most advantageous market discount (MAMD)," Business and Economic Horizons (BEH), Prague Development Center, volume 10, issue 1, pages 79-85, April.
• Benedek, Mária & Tubak Szenténé, Klára & Béres, Dániel, 2014, "Internal Controls in Local Governments," Public Finance Quarterly, Corvinus University of Budapest, volume 59, issue 3, pages 296-309.
• Novák, Zsuzsanna & Vámos, Imre, 2014, "Central Bank Profitability and Budget Deficit," Public Finance Quarterly, Corvinus University of Budapest, volume 59, issue 4, pages 492-510.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria," MPRA Paper, University Library of Munich, Germany, number 66646, Jun, revised Apr 2015.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia," MPRA Paper, University Library of Munich, Germany, number 66664, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Forensic Accounting Knowledge and Mindset on Task Performance Fraud Risk Assessment," MPRA Paper, University Library of Munich, Germany, number 66665, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study," MPRA Paper, University Library of Munich, Germany, number 66680, revised 2014.
• Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah, 2014, "Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria," MPRA Paper, 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 accountability mechanisms voluntarily? Analysis of," 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, undated, "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," 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," 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," 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?," 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," 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 Administracion Publica: Propuesta De Un Sistema De Indicadores ," 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 Seguridad Publica En Ensenada, Baja California," 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, IZA Network @ LISER, number 7795, Dec.