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

2012

• Philippe Danjou, 2012, "Normes comptables et création de valeur," Revue d'Économie Financière, Programme National Persée, volume 106, issue 2, pages 205-225.
• Carmine Zoccali, 2012, "The Role Of Financial Indicators In The Life Of Italian Football Clubs," Rivista di Diritto ed Economia dello Sport, Centro di diritto e business dello Sport, volume 7, issue 3, pages 83-101, gennaio.
• Ilda Duhanxhiu & Valbona Kapllani, 2012, "The relationship between financial and tax accounting in Albania," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 15, issue 43, pages 45-60, March.
• Gyorgy CSEBFALVI, 2012, "International Accounting Standardisation Effects on Business Management during the Global Financial Crisis," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 13, issue 1, pages 158-166, March.
• Mariana MAN & Maria MACRIS, 2012, "Romania’s Governmental Public Debt in the Context of the Present Day Financial Crisis: its Dynamics During the Last Ten Years," Romanian Statistical Review Supplement, Romanian Statistical Review, volume 60, issue 4, pages 214-224, November.
• Luca Barbone & Richard Bird & Jaime Vázquez Caro, 2012, "The Costs of VAT: A Review of the Literature," CASE Network Reports, CASE-Center for Social and Economic Research, number 0106.
• Marco di Maggio & Marco Pagano, 2012, "Financial Disclosure and Market Transparency with Costly Information Processing," CSEF Working Papers, Centre for Studies in Economics and Finance (CSEF), University of Naples, Italy, number 323, Oct, revised 23 Jul 2016.
• Mark Cecchini & Scott B. Jackson & Xiaotao Liu, 2012, "Do initial public offering firms manage accruals? Evidence from individual accounts," Review of Accounting Studies, Springer, volume 17, issue 1, pages 22-40, March, DOI: 10.1007/s11142-011-9160-9.
• Jeong-Bon Kim & Haina Shi, 2012, "IFRS reporting, firm-specific information flows, and institutional environments: international evidence," Review of Accounting Studies, Springer, volume 17, issue 3, pages 474-517, September, DOI: 10.1007/s11142-012-9190-y.
• Andreas Haake, 2012, "Die Grundregeln von Herbert Hax zur Performance-Messung und die Bilanzierung von Kreditrisiken," Schmalenbach Journal of Business Research, Springer, volume 64, issue 1, pages 71-110, February, DOI: 10.1007/BF03373690.
• Ionel Stefan & Florin-Cornel Popovici & Florin Popovici, 2012, "Financial Implications On The Budgets Of Administrative-Territorial Units In The Context Of Default On Accrual Accounting Requirements," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 527-532, November.
• Berheci Maria GROSU, 2012, "The role of advisory committees in the system of the corporate governance. Case study on listed companies in Romania," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 208-214, May.
• Aura Emanuela DOMIL & Alin Emanuel ARTENE & Codruta Daniela PAVEL, 2012, "International harmonization of accounting standards for multinational entities," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 350-356, May.
• Dorel MATES & Laura–Adriana COJOCARU (ALIONESCU), 2012, "Stocks evaluation in Romanian and international financial accounting," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 518-523, May.
• Ana-Maria PASCU & Alina-Mariana ISTRATE, 2012, "Civil responsibility in audit. an objective necessity of economic reality," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 643-648, May.
• Annee-Marie GRECEA, 2012, "The presentation of the capital in financial statements. The concept of maintaining capital," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 703-706, May.
• Alina RUSU, 2012, "IFRS adoption around the world - a brief literature review," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, volume 0, pages 811-818, May.
• Karl Hackenbrack & Mikhael Shor, 2012, "Auditor Preference," Working papers, University of Connecticut, Department of Economics, number 2012-20, Feb.
• Stel, Nora, 2012, "Entrepreneurship and innovation in a hybrid political order: The case of Lebanon," MERIT Working Papers, United Nations University - Maastricht Economic and Social Research Institute on Innovation and Technology (MERIT), number 2012-078.
• Anca Mădălina BOGDAN, 2012, "European Funds €“ A Solution For The Romanian Economic Recovery," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, volume 6, issue 6(18)/ Su, pages 115-120.
• Marisa Agostini & Ericka Costa, 2012, "Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 6, Jul.
• Marisa Agostini & Giovanni Favero, 2012, "Accounting fraud, business failure and creative auditing: A micro-analysis of the strange case of Sunbeam Corp," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 12, Sep, revised Mar 2013.
• Stefana Maria Dima & Chiara Saccon, 2012, "Financial Reporting for Joint ventures and Capital Markets Reactions," Working Papers, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 23, Dec.
• Bischof, Jannis & Brüggemann, Ulf & Daske, Holger, 2012, "Fair value reclassifications of financial assets during the financial crisis," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2012-010.
• Brüggemann, Ulf & Hitz, Jörg-Markus & Sellhorn, Thorsten, 2012, "Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research," SFB 649 Discussion Papers, Humboldt University Berlin, Collaborative Research Center 649: Economic Risk, number 2012-011.

2011

• Elena-Roxana ANGHEL ILCU, 2011, "Sustainability reporting and assurance in Great Britain and France," Journal of Doctoral Research in Economics, The Bucharest University of Economic Studies, volume 3, issue 2, pages 3-16, June.
• Mateja Jerman & Gordana Ivankovič, 2011, "The Evolution Of Financial Standards For Small And Medium- Sized Entities "," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, volume 58, pages 13-24, november.
• George Calota & Nicolae-Cristian Juscu, 2011, "The Results Of Practical Application Of Fs And D Methods For Evaluating The Effectiveness Of Management System Of Financial Control In The Joint Stock Companies," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 22-31.
• Luminita Costache, 2011, "Cost Calculation In The Electrical Industry-Manufacture Large Electric Motors," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 36-39.
• Maria Criveanu & Constanta Iacob, 2011, "Territorial Regionalization, A Challenge? Territorial Regionalization Effect On Regional Accounts, The Case Of Romania," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 39, pages 40-49.
• Camelia Burja Decemrie, 2011, "Factors Influencing The Companies' Profitability," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 2, issue 13, pages 1-3.
• Maria MANOLESCU & Aureliana-Geta ROMAN & Mihaela MOCANU, 2011, "Corporate Governance in Romania: from Regulation to Implementation," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, volume 10, issue 1, pages 4-24, March.
• Danie Schutte & Pieter Buys, 2011, "An Analysis Of Sme Financial Statements After The Adoption Of Ifrs For Smes A South African Case Study," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Jacek Jaworski, 2011, "Public Finances Crises Within The Countries Of Piigs Group," JOURNAL STUDIA UNIVERSITATIS BABES-BOLYAI NEGOTIA, Babes-Bolyai University, Faculty of Business.
• Mirko Andrić & Kristina Mijić & Dejan Jakšić, 2011, "Financial Reporting and Characteristics of Impairment of Assets in Republic of Serbia," Economic Annals, Faculty of Economics and Business, University of Belgrade, volume 56, issue 189, pages 101-116, April – J.
• Dietl Helmut M & Duschl Tobias & Lang Markus, 2011, "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Business and Politics, De Gruyter, volume 13, issue 2, pages 1-32, August, DOI: 10.2202/1469-3569.1357.
• Hao Liang & Bing Ren & Haikun Zhu, 2011, "Revisiting the OLI Paradigm: The Institutions, the State, and China's OFDI," CESifo Working Paper Series, CESifo, number 3642.
• Harrison, Mark, 2011, "Accounting for Secrets," CAGE Online Working Paper Series, Competitive Advantage in the Global Economy (CAGE), number 59.
• Dietl, Helmut M. & Duschl, Tobias & Lang, Markus, 2011, "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Business and Politics, Cambridge University Press, volume 13, issue 2, pages 1-30, August.
• Zhang, Huai & Zheng, Liu, 2011, "The valuation impact of reconciling pro forma earnings to GAAP earnings," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 186-202, DOI: 10.1016/j.jacceco.2010.07.001.
• Bronson, Scott N. & Hogan, Chris E. & Johnson, Marilyn F. & Ramesh, K., 2011, "The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases," Journal of Accounting and Economics, Elsevier, volume 51, issue 1, pages 95-114, DOI: 10.1016/j.jacceco.2010.06.002.
• Demerjian, Peter R., 2011, "Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?," Journal of Accounting and Economics, Elsevier, volume 52, issue 2, pages 178-202, DOI: 10.1016/j.jacceco.2011.08.004.
• Bertomeu, Jeremy & Magee, Robert P., 2011, "From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle," Journal of Accounting and Economics, Elsevier, volume 52, issue 2, pages 209-227, DOI: 10.1016/j.jacceco.2011.08.005.
• John Thalassinos & Konstantinos Liapis, 2011, "Measuring a Bank’s Financial Health: A Case Study for the Greek Banking Sector," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 135-172.
• Martina Vitézová, 2011, "Market Perception of SOX Act in the Case of US Listed Banks," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 155-170.
• Marcos G. Morales Fonseca & Berly de Jesús Viamontes Rodríguez, 2011, "Estudio comparativo de los conceptos de contabilidad gubernamental década del siglo XXI)," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 153, August.
• Marcos Gustavo Morales Fonseca & José Carlos del Toro Ríos, 2011, "La contabilidad gubernamental: un reto para el modelo económico cubano," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 153, August.
• Cristian - Marian Barbu, 2011, "Multinational Companies - Between Restructuring and Transfer Pricing," 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 1, issue 2, pages 33-45, December.
• Karen C. Castro-González,, 2011, "Do Changes In Pension Plan Accounting Standards Result In Better Market Valuation?," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 1, pages 71-80.
• Rogelio J. Cardona, 2011, "Revisiting The Relationship Between Option Expensing And Stock Returns," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 1-16.
• Anne B. Fosbre & Ellen M. Kraft, & Paul B. Fosbre,, 2011, "Us Adoption Of Ifrs May Help To Jumpstart The Us Economy," Accounting & Taxation, The Institute for Business and Finance Research, volume 3, issue 2, pages 109-118.
• Önder Kaymaz & Yasemin Zengin KaraibrahimoÄŸlu, 2011, "Early Observations On The Quality Of Ifrs Reports: Evidence From Turkey," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 3, pages 27-40.
• Chih-shun Hsu, 2011, "Cpa’S Duties Toward Fraud Detection And Reporting: Taiwan Regulations," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 3, pages 41-54.
• Peter Harris, 2011, "Should Last In First Out Inventory Valuation Methods Be Eliminated?," Global Journal of Business Research, The Institute for Business and Finance Research, volume 5, issue 4, pages 53-67.
• Chiaju Kuo & Yung-Yu Lai & Shaio Yan Huang & Chung-Jen Fu, 2011, "Internal Corporate Governance Mechanisms: Evidence From Taiwan Electronic Companies," The International Journal of Business and Finance Research, The Institute for Business and Finance Research, volume 5, issue 4, pages 57-74.
• Sebastian Brauer & Carl-Friedrich Leuschner & Frank Westermann, 2011, "Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms," IEER Working Papers, Institute of Empirical Economic Research, Osnabrueck University, number 87, Oct.
• Benito Arruñada, 2011, "Mandatory accounting disclosure by small private companies," European Journal of Law and Economics, Springer, volume 32, issue 3, pages 377-413, December, DOI: 10.1007/s10657-010-9145-3.
• Kees Camfferman & Stephen Zeff, 2011, "Comment on ‘A political economy of accounting standard setting’," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 15, issue 2, pages 297-304, May, DOI: 10.1007/s10997-011-9169-2.
• Fatima Alali & Bikki Jaggi, 2011, "Earnings versus capital ratios management: role of bank types and SFAS 114," Review of Quantitative Finance and Accounting, Springer, volume 36, issue 1, pages 105-132, January, DOI: 10.1007/s11156-010-0173-4.
• Shizuki Saito, 2011, "Accounting Standards and Global Convergence Revisited: Social Norms and Economic Concepts," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, volume 1, pages 105-117, December.
• Grottke Markus, 2011, "Ordnungspolitische Wirkungen des elektronischen Bundesanzeigers und einer Einführung der internationalen Rechnungslegung für nicht kapitalmarktorientierte Unternehmen (IFRS for SMEs)," Zeitschrift für Wirtschaftspolitik, De Gruyter, volume 60, issue 3, pages 285-314, December, DOI: 10.1515/zfwp-2011-0303.
• Hans B. Christensen & Luzi Hail & Christian Leuz, 2011, "Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement," NBER Working Papers, National Bureau of Economic Research, Inc, number 16737, Jan.
• Eugene Mazur, 2011, "Environmental Enforcement in Decentralised Governance Systems: Toward a Nationwide Level Playing Field," OECD Environment Working Papers, OECD Publishing, number 34, May, DOI: 10.1787/5kgb1m60qtq6-en.
• Deaconu Adela, 2011, "Principles- And Rules-Based Accounting Debate. Implications For An Emergent Country," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 602-608, July.
• Fulop Melinda Timea, 2011, "Corporate Governance-The Role And Application Of The Principle Of Transparency," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 1, pages 616-621, July.
• Grosu Maria, 2011, "Codes And Practices Of Implementation Of Corporate Governance In Romania And Results Reporting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 251-256, December.
• Fulop Melinda Timea & Tiron-Tudor Adriana & Span Georgeta Ancuta & Popa Irimie Emil, 2011, "Preference Of The Listed Entities Regarding The Selection Of The External Auditor," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 503-509, December.
• Grosanu Adrian & Rachisan Paula Ramona & Berinde Sorin Romulus, 2011, "Study Regarding The Influence Of Romanian Accounting Regulations On Creative Accounting Techniques," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 523-528, December.
• Grosu Maria, 2011, "Corporate Responsibility and Control Risk," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 878-883, May.
• Fãdur Cristina-Ionela & Ciotinã Daniela, 2011, "The Influence of the Fiscal Policy in Perpetuating the World Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 427-431, May.
• Georgescu Cristina Elena, 2011, "The Accounting Normalisation in Romania: Past, Present and Future," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 482-486, May.
• Ingrid Shuli, 2011, "Earnings Management And The Quality Of The Financial Reporting," Perspectives of Innovation in Economics and Business (PIEB), Prague Development Center, volume 8, issue 2, pages 45-48, August.
• Bogdan Răvaș, 2011, "The Role of the Internal Audit in the Tourism Unit’s Risk Management Process," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 1, pages 215-222.
• Alin Isac & Claudia Isac & Anca Jarmila Guță, 2011, "Using the Database Management System of the Financial Statements Submission," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 2, pages 147-154.
• Bogdan Răvaș, 2011, "The Accounting Treatment of the Tourism Unit’s Financial Statements in Agreement with the International Financial Reporting Standards," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 2, pages 257-264.
• Vasile Dumitraș, 2011, "Improving the Quality of the Information Presented in Financial Statements by Using Information Technology," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 4, pages 109-118.
• Claudia Isac & Alin Isac & Mircea Petrini, 2011, "Logical Design of the Application Regarding Financial Statements Submission," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 4, pages 159-166.
• Alin Monea, 2011, "Some Aspects Regarding Implications of IAS 2 "Inventory" in Romanian Acounting," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 4, pages 183-190.
• Alin Monea, 2011, "Fiscal and Accounting Implications of Income Tax in Romania," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 11, issue 4, pages 191-198.
• Sepsey, Tamás, 2011, "Internal Audits at Local Governments – Audit Experiences of the State Audit Office of Hungary," Public Finance Quarterly, Corvinus University of Budapest, volume 56, issue 4, pages 411-428.
• Daniel BOTEZ, 2011, "Some Aspects Regarding Reform of Romanian Accounting System," 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 11-22, December.
• Simona-Silvana MARGINEAN, 2011, "Marketing Strategies Amid Prolonged Economic Crisis," 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 55-70, December.
• Nangia, Vinay Kumar & Agrawal, Rajat & Reddy, K. Srinivasa, 2011, "Open Offers and Shareholders Earnings – Evidence from India," MPRA Paper, University Library of Munich, Germany, number 60432, revised 2011.
• Umit Gucenme Gencoglu & Gulsun Isseveroglu & Yasemin Ertan, 2011, "Audit and Oversight of Audit in terms of Commerce Law of Turkey," Business and Economics Research Journal, Bursa Uludag University, Faculty of Economics and Administrative Sciences, volume 2, issue 1, pages 109-109.
• Helmut Dietl & Tobias Duschl & Markus Lang, 2011, "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Working Papers, International Association of Sports Economists;North American Association of Sports Economists, number 1106, Mar, revised Mar 2011.
• Jong-Hag Choi & Linda A. Myers & Yoonseok Zang & David A. Ziebart, 2011, "Do management EPS forecasts allow returns to reflect future earnings? Implications for the continuation of management’s quarterly earnings guidance," Review of Accounting Studies, Springer, volume 16, issue 1, pages 143-182, March, DOI: 10.1007/s11142-010-9131-6.
• Zining Li & Pervin K. Shroff & Ramgopal Venkataraman & Ivy Xiying Zhang, 2011, "Causes and consequences of goodwill impairment losses," Review of Accounting Studies, Springer, volume 16, issue 4, pages 745-778, December, DOI: 10.1007/s11142-011-9167-2.
• Elmar Gerum & Sascha H. Mölls & Chunqian Shen, 2011, "Kapitalmarktorientierte Rechnungslegung in Deutschland zwischen Anspruch und Realität — Theorie und Empirie," Schmalenbach Journal of Business Research, Springer, volume 63, issue 6, pages 534-577, September, DOI: 10.1007/BF03372852.
• Nikolaos Eriotis & Filippos Stamatiadis & Dimitrios Vasiliou, 2011, "Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 4, issue 1, pages 153-184, March.
• Paul Van Hulzen & Laura Alfonso & Georgios Georgakopoulos & Ioannis Sotiropoulos, 2011, "Amortisation Versus Impairment of Goodwill and Accounting Quality," International Journal of Business and Economic Sciences Applied Research (IJBESAR), Democritus University of Thrace (DUTH), Kavala Campus, Greece, volume 4, issue 3, pages 93-118, December.
• Carlo Bagnoli & Giulia Redigolo, 2011, "Il livello di disclosure volontaria del modello di business all’interno del prospetto informativo di quotazione," Note di Ricerca, Venice School of Management - Department of Management, Università Ca' Foscari Venezia, number 2, Jun.
• Freixas, Xavier & Laux, Christian, 2011, "Disclosure, transparency, and market discipline," CFS Working Paper Series, Center for Financial Studies (CFS), number 2011/11.
• Popp, Matthias, 2011, "Unternehmensbewertung nach HFA 2/1983: Ausländische Einkünfte, steuerliches Anrechnungsverfahren, Ausschüttungspolitik," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2011-3.
• Schrenker, Claudia, 2011, "Planungsrechnung und Planungsgüte in der Unternehmensbewertung auf Grund aktienrechtlicher Strukturmaßnahmen: Eine empirische Analyse," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2011-4.

2010

• Christian Laux & Christian Leuz, 2010, "Did Fair-Value Accounting Contribute to the Financial Crisis?," Journal of Economic Perspectives, American Economic Association, volume 24, issue 1, pages 93-118, Winter.
• Assoc. Prof. Valeriu Brabete Ph. D, 2010, "Conditioning On Accounting Models, Application And Offer Of Accounting Information," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, volume 3, issue 38, pages 1-10, May.
• Szora Attila TAMAS, 2010, "The limitations of the engagements to perform agreed-upon procedures regarding financial information according to ISRS 4400," Finante - provocarile viitorului (Finance - Challenges of the Future), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 12, pages 83-93, December.
• Assoc. Prof. Ph.D Dragan Cristian & Lect. Ph.D Gherghinescu Oana, 2010, "Requirements Regarding The Independence Of Statutory Auditors," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 14S, pages 18-23, April.
• Ph.D Student Laurentiu Barcan, 2010, "New Concepts In The Change Management Within Public Organizations," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 14S, pages 93-97, April.
• Emil Irimie Popa & AncuÅ£a Georgeta Åžpan & Timea Melinda Fulop, 2010, "Qualitative Factors Of Materiality - A Review Of Empirical Research," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 12, pages 1-27.
• Ivica Pervan & Hana Horak & Marijana Vasilj, 2010, "Financial Reporting Regulation For The Listed Companies: Analysis For Selected Eastern European Transitional Countries In The Process Of Eu Enlargement," Economic Thought and Practice, Department of Economics and Business, University of Dubrovnik, volume 19, issue 2, pages 277-309, december.
• Ýhsan Ugur Delikanli, 2010, "Financial Reporting for the Repo Transactions and the Impact of Proposed Amendments in IAS 39 and IFRS 7," Istanbul Stock Exchange Review, Research and Business Development Department, Borsa Istanbul, volume 11, issue 44, pages 1-28.
• A. R. Zafer Sayar & Onder Kaymaz & Ali Alp, 2010, "The Effect of the Transparency Level of the ISE-Listed Banks on Liquidity," Istanbul Stock Exchange Review, Research and Business Development Department, Borsa Istanbul, volume 12, issue 45, pages 27-58.
• Julián Benavides Franco* & Samuel Mongrut Montalván, 2010, "Governance Codes: Facts Or Fictions? A Study Of Governance Codes In Colombia," Estudios Gerenciales, Universidad Icesi.
• Liviu Deceanu & Mirela Pintea & El Thalassinos & Vicky Zampeta, 2010, "New Dimensions of Country Risk in the Context of the Current Crisis: A Case Study for Romania and Greece," European Research Studies Journal, European Research Studies Journal, volume 0, issue 3, pages 225-236.
• Asuman Atik, Ph.D., 2010, "SME’s Views on the Adoption and Application of “IFRS for SMEs” in Turkey," European Research Studies Journal, European Research Studies Journal, volume 0, issue 4, pages 19-32.
• Adermon, Adrian & Liang, Che-Yuan, 2010, "Piracy, Music and Movies: A Natural Experiment," Working Paper Series, Research Institute of Industrial Economics, number 854, Oct.
• Adermon, Adrian & Liang, Che-Yuan, 2010, "Piracy, Music, and Movies: A Natural Experiment," Working Paper Series, Center for Fiscal Studies, Uppsala University, Department of Economics, number 2010:13, Oct.
• Adermon, Adrian & Liang, Che-Yuan, 2010, "Piracy, Music, And Movies: A Natural Experiment," Working Paper Series, Uppsala University, Department of Economics, number 2010:18, Oct.
• C. W. Yang & Ken Hung, 2010, "Stability Of Rents And Returns As A Source Of Internal Financing: Evidence From Appalachian Coal Producers," Accounting & Taxation, The Institute for Business and Finance Research, volume 2, issue 1, pages 33-46.
• Victor Lewis & Kenneth D. Kay & Chandrika Kelso & James Larson, 2010, "Was The 2008 Financial Crisis Caused By A Lack Of Corporate Ethics?," Global Journal of Business Research, The Institute for Business and Finance Research, volume 4, issue 2, pages 77-84.
• Anne B. Fosbre & Paul B. Fosbre & Ellen M. Kraft, 2010, "A Roadblock To Us Adoption Of Ifrs Is Lifo Inventory Valuation," Global Journal of Business Research, The Institute for Business and Finance Research, volume 4, issue 4, pages 41-49.
• Cesar Sanchez Ocampo & Lourdes Alicia Gonzalez Torres & Jesus Francisco Gutierrez Ocampo, 2010, "Vehicle Recycling And Its Relationship To Sustainable Development: The Case Of The Border Region Of Mexicali, Baja California Mexico, El Reciclado De Vehiculos Y Su Relacion Con El Desarrollo Sustenta," Revista Internacional Administracion & Finanzas, The Institute for Business and Finance Research, volume 3, issue 3, pages 67-79.
• Ramazan YILMAZ & Gökhan ÖZER & Müberra GÜNGÖR, 2010, "3N mobil telekomünikasyon arabağlantı maliyet modeli," Iktisat Isletme ve Finans, Bilgesel Yayincilik, volume 25, issue 294, pages 67-108.
• Helmut Dietl & Tobias Duschl & Markus Lang, 2010, "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Working Papers, University of Zurich, Institute for Strategy and Business Economics (ISU), number 0129, May, revised Oct 2010.
• Roland Königsgruber, 2010, "A political economy of accounting standard setting," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), volume 14, issue 4, pages 277-295, November, DOI: 10.1007/s10997-009-9101-1.
• Oliver Arentz & Johann Eekhoff & Christine Arentz, 2010, "Zur Finanzmarktkrise: Die Rolle der Immobilienbewertung," IWP Discussion Paper Series, Institute for Economic Policy, Cologne, Germany, number 01/2010, Jan.
• John Graham & Jana Raedy & Douglas Shackelford, 2010, "Research in Accounting for Income Taxes," NBER Working Papers, National Bureau of Economic Research, Inc, number 15665, Jan.
• Morris M. Kleiner & David Weil, 2010, "Evaluating the Effectiveness of National Labor Relations Act Remedies: Analysis and Comparison with Other Workplace Penalty Policies," NBER Working Papers, National Bureau of Economic Research, Inc, number 16626, Dec.
• Eugene Mazur, 2010, "Outcome Performance Measures of Environmental Compliance Assurance: Current Practices, Constraints and Ways Forward," OECD Environment Working Papers, OECD Publishing, number 18, Jun, DOI: 10.1787/5kmd9j75cf44-en.
• Boghean Florin & Hlaciuc Elena & Boghean Carmen, 2010, "The Role Of The Accountant Professional In The Context Of The Corporate Governance And The Externalisation Of The Accounting Function," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 832-838, December.
• Scorte Carmen Mihaela & Popa Dorina Nicoleta & Andreica Horia Tudor, 2010, "Controversial Aspects Regarding The Accounting Harmonization Process In Romania. Harmonization, Convergence Or Conformity?," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 1, issue 2, pages 899-905, December.
• Bodo Runzheimer, 2010, "Internationalization Of German Accounting - Do Fair-Value Valuations Lead To A Higher Quality Financial Reporting?," Interdisciplinary Management Research, Josip Juraj Strossmayer University of Osijek, Faculty of Economics, Croatia, volume 6, pages 820-842.
• Boca (Rakos) Ileana-Sorina, 2010, "Aspects Regarding the Accountancy of Mines Closure Projects Financed Owing to Loans Ratified by the World Bank," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1436-1440, May.
• Bostan Ionel & Grosu Veronica & Iancu Eugenia, 2010, "The Accounting Systems of the Main Member States of the EU," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1441-1444, May.
• Bostan Ionel & Grosu Veronica & Iancu Eugenia, 2010, "The Evolutiontion Of The International Accounting Systems," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 1, pages 1445-1450, May.
• Mitea Neluta, 2010, "The Accounting Profession – Guilty or Victim During the Current Crisis," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 482-487, October.
• Mitea Neluta & Vlad Costica, 2010, "Unity and Uniqueness in the Accounting Profession," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, volume 0, issue 2, pages 488-493, October.
• Jeno Beke, 2010, "Business and economic aspects of accounting standardization in Hungary," Business and Economic Horizons (BEH), Prague Development Center, volume 2, issue 2, pages 82-88, July.
• Joong-Seok Cho, 2010, "The information content of SFAS No 131 interim segment reporting," Business and Economic Horizons (BEH), Prague Development Center, volume 3, issue 3, pages 73-82, October.
• Jeno Beke, 2010, "Business Management By International Accounting Standards," Perspectives of Innovation in Economics and Business (PIEB), Prague Development Center, volume 6, issue 3, pages 87-90, October.
• Constanţa Iacob & Silvia Simionescu (Buşe), 2010, "Necessity And Reality Between Information Transparency In Performance SMEs To Track," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, volume 10, issue 4, pages 117-124.
• Jana Ištvánfyová & Jiří Pelák, 2010, "Influence of Accounting Norms on Dividend Policies in the Czech Republic
  [Vliv účetních norem na koncept dividendové politiky v České republice]," Český finanční a účetní časopis, Prague University of Economics and Business, volume 2010, issue 1, pages 37-47, DOI: 10.18267/j.cfuc.57.
• Jacques Mistral, 2010, "Re-réglementation financière internationale : un défi transatlantique," Revue d'Économie Financière, Programme National Persée, volume 100, issue 4, pages 141-161, DOI: 10.3406/ecofi.2010.5828.
• Franklin Allen & Elena Carletti, 2010, "La comptabilité mark-to-market en période de crise," Revue d'Économie Financière, Programme National Persée, volume 100, issue 4, pages 201-209, DOI: 10.3406/ecofi.2010.5831.
• Nicolas Véron, 2010, "La normalisation comptable internationale après David Tweedie," Revue d'Économie Financière, Programme National Persée, volume 100, issue 4, pages 211-222, DOI: 10.3406/ecofi.2010.5832.
• Bernard Colasse & Christine Pochet, 2010, "De la nouvelle Autorité des normes comptables," Revue d'Économie Financière, Programme National Persée, volume 97, issue 2, pages 233-251, DOI: 10.3406/ecofi.2010.5403.
• Nicoleta Maria Cioara, 2010, "Studiu comparativ privind politica de reevaluare a imobilizarilor corporale în România si Marea Britanie," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, volume 13, issue 35, pages 101-148, (1).
• Jeno BEKE, 2010, "The Practical Experience of Adapting to the International Accounting Standards," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 11, issue 1, pages 110-123, March.
• Jeno BEKE, 2010, "International Management Accounting Standards Promote Business Growth," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 11, issue 3, pages 482-490, July.
• Maria MORARU & Denisa ABRUDAN, 2010, "Comparative Analysis on the Public Treasury Management Accounting in Romania - Present and Future -," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, volume 11, issue 4, pages 640-645, October.
• Helmut Dietl & Tobias Duschl & Markus Lang, 2010, "Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues," Working Papers, University of Zurich, Center for Research in Sports Administration (CRSA), number 0038, May, revised Oct 2010.
• Zhihong Chen & Dan S. Dhaliwal & Hong Xie, 2010, "Regulation fair disclosure and the cost of equity capital," Review of Accounting Studies, Springer, volume 15, issue 1, pages 106-144, March, DOI: 10.1007/s11142-009-9115-6.
• Brian Mittendorf, 2010, "The role of audit thresholds in the misreporting of private information," Review of Accounting Studies, Springer, volume 15, issue 2, pages 243-263, June, DOI: 10.1007/s11142-009-9088-5.
• Eli Amir & Yanling Guan & Dennis Oswald, 2010, "The effect of pension accounting on corporate pension asset allocation," Review of Accounting Studies, Springer, volume 15, issue 2, pages 345-366, June, DOI: 10.1007/s11142-009-9102-y.
• Alina Lerman & Joshua Livnat, 2010, "The new Form 8-K disclosures," Review of Accounting Studies, Springer, volume 15, issue 4, pages 752-778, December, DOI: 10.1007/s11142-009-9114-7.
• Klaus Ruhnke & Catharina Schmiele & Jochen Schwind, 2010, "Die Erwartungslücke als permanentes Phänomen der Abschlussprüfung — Definitionsansatz, empirische Untersuchung und Schlussfolgerungen," Schmalenbach Journal of Business Research, Springer, volume 62, issue 4, pages 394-421, June, DOI: 10.1007/BF03373676.
• Alessandro Lombrano & Mario Ianniello, 2010, "The Failure of External Control on Public Utilities," Transition Studies Review, Springer;Central Eastern European University Network (CEEUN), volume 17, issue 1, pages 229-245, May, DOI: 10.1007/s11300-010-0134-6.
• Beuselinck, C.A.C. & Joos, P.P.M. & Khurana, I.K. & van der Meulen, S., 2010, "Mandatory Adoption of IFRS and Analysts’ Forecasts Information Properties," Discussion Paper, Tilburg University, Center for Economic Research, number 2010-112.
• Beuselinck, C.A.C. & Joos, P.P.M. & Khurana, I.K. & van der Meulen, S., 2010, "Mandatory IFRS Reporting and Stock Price Informativeness," Discussion Paper, Tilburg University, Center for Economic Research, number 2010-82.
• Sonia Benito Hernández & María Olga Zúñiga Durán, 2010, "La inseguridad jurídica para los acreedores de las sociedades anónimas laborales ante el Real Decreto Ley 10/2008 de 12 de Diciembre: Mención a las sociedades constructoras y promotoras
  [Legal inse," REVESCO: Revista de estudios cooperativos, Universidad Complutense de Madrid, Facultad de Ciencias Económicas y Empresariales, Escuela de Estudios Cooperativos, issue 102, pages 54-78.
• Henselmann, Klaus & Schrenker, Claudia & Winkler, Nadine, 2010, "Berücksichtigung von Börsenkursen bei der Ermittlung von Barabfindungen im Rahmen von aktienrechtlichen Strukturmaßnahmen," Working Papers in Accounting Valuation Auditing, Friedrich-Alexander University Erlangen-Nuremberg, Chair of Accounting and Auditing, number 2010-9.

2009

• Ph.D Student Laurentiu Barcan, 2009, "Current Issues On Change Management In Public Organizations," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13, pages 71-74, NOVEMBER.
• Ph.D Student Bosoteanu Maria Cristina, 2009, "The Corporate Governance And The Organisational Governance In The Context Of Convergence And Managerial Accounting," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, volume 1, issue 13S, pages 31-39, November.
• Hlaciuc Elena & Mihalciuc Camelia Catalina & Cibotariu Irina Stefana & Apetri Anisoara Niculina, 2009, "Some Issues About The Transition From U.S. Generally Accepted Accounting Principles (Gaap) To International Financial Reporting Standards (Ifrs)," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, volume 1, issue 11, pages 1-28.
• Juana Aledo & Fernando García-Martínez & Juan M. Marín Diazaraque, 2009, "Firm-specific factors influencing the selection of accounting options provided by the IFRS: Empirical evidence from Spanish market," Working Papers, Banco de España, number 0926, Dec.
• David Seidl & Paul Sanderson & John Roberts, 2009, "Applying 'Comply-or-Explain': Conformance with Codes of Corporate Governance in the UK and Germany," Working Papers, Centre for Business Research, University of Cambridge, number wp389, Jun.
• Luisa Affuso & Alvaro Angeriz & Michael Pollitt, 2009, "The Impact of Privatisation on the Efficiency of Train Operation in Britain," Working Papers, Queen Mary, University of London, School of Business and Management, Centre for Globalisation Research, number 28, Apr.
• Juan Carlos Echeverry & Jaime Navas & VerÔøΩnica Navas & MarÔøΩa Paula GÔøΩmez, 2009, "Oil in Colombia: History, Regulation and Macroeconomic Impact," Documentos CEDE, Universidad de los Andes, Facultad de Economía, CEDE, number 5428, Mar.
• Joachim Gassen, 2009, "Finanzkrise: die Rolle der Rechnungslegung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, volume 78, issue 1, pages 83-95, DOI: 10.3790/vjh.78.1.83.
• Berland, Nicolas & Chiapello, Eve, 2009, "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Accounting, Organizations and Society, Elsevier, volume 34, issue 1, pages 28-57, January.
• Fabian Muniesa & Dominique Linhardt, 2009, "At stake with implementation: trials of explicitness in the description of the state," CSI Working Papers Series, Centre de Sociologie de l'Innovation (CSI), Mines ParisTech, number 015, Feb.
• Galindo Lucas, Alfonso, 2009, "Marco Institucional de la Contabilidad y las Finanzas," Entelequia eBooks, Entelequia y Servicios Académicos Intercontinentales SL, number b009, edition 1, ISBN: ARRAY(0x69a28bb0), May.
• Angela POPESCU, 2009, "What To Know To Attract Structural Funds," Review of General Management, Spiru Haret University, Faculty of Management Brasov, volume 10, issue 2, pages 156-162, November.
• Nicolas Berland & Eve Chiapello, 2009, "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Post-Print, HAL, number halshs-00365946, Jan.
• Abe, Naohito & Chung, Yessica C.Y., 2009, "Voluntary Information Disclosure and Corporate Governance : The Empirical Evidence on Earnings Forecasts," Hitotsubashi Journal of Economics, Hitotsubashi University, volume 50, issue 2, pages 59-74, December, DOI: 10.15057/18047.
• Rong-Ruey Duh & Wen-Chih Lee & Chi-Yun Hua, 2009, "Non-audit service and auditor independence: an examination of the Procomp effect," Review of Quantitative Finance and Accounting, Springer, volume 32, issue 1, pages 33-59, January, DOI: 10.1007/s11156-007-0080-5.
• Hassanzadeh, Ali, 2009, "Credit system, Business Environment, Limits and Challenges," Journal of Monetary and Banking Research (فصلنامه پژوهش‌های پولی-بانکی), Monetary and Banking Research Institute, Central Bank of the Islamic Republic of Iran, volume 1, issue 1, pages 79-100, December.
• Jean-Pierre Galavielle, 2009, "Potentiel régulatoire, Société et Légitimité," Documents de travail du Centre d'Economie de la Sorbonne, Université Panthéon-Sorbonne (Paris 1), Centre d'Economie de la Sorbonne, number 09044, Jun.
• Christian Laux & Christian Leuz, 2009, "Did Fair-Value Accounting Contribute to the Financial Crisis?," NBER Working Papers, National Bureau of Economic Research, Inc, number 15515, Nov.
• GUSE Gina Raluca & CARAIANI Chirata & DASCALU Cornelia & LUNGU Camelia Iuliana, 2009, "Innovations In Social And Environmental Reporting Based On The Knowledge Of Stakeholders’ Information Needs," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, volume 3, issue 1, pages 979-985, May.
• Céline DU BOYS & Bruno TIBERGHIEN, 2009, "Réflexion sur la finalité des systèmes de gouvernance d’entreprises et leur convergence," 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 1-20, December.
• Paul Klumpes & Peter Welch & Andres Reibel, 2009, "Bank cash flows – a source of new insight?," Journal of Financial Transformation, Capco Institute, volume 26, pages 69-78.
• Roland Königsgruber, 2009, "An Economic Analysis of Cross-Listing Decisions and Their Impact on Earnings Quality," Schmalenbach Business Review (sbr), LMU Munich School of Management, volume 61, issue 3, pages 310-330, July.