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Research classified by Journal of Economic Literature (JEL) codes


Top JEL
/ M: Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
/ / M4: Accounting
/ / / M48: Government Policy and Regulation
This topic is covered by the following reading lists:
  1. Mondialisation

Most recent items first, undated at the end.
  • 2017 The evolution of the conceptual basis for the assessment of urban mobility sustainability impacts
    by Pietro Lanzini & Andrea Stocchetti

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

  • 2017 Earnings Management Dynamics in Portuguese Listed Firms
    by Diogo Batista da SIlva & António Cerqueira & Elísio Brandão

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

  • 2017 Does Board Gender Diversity Influence Financial Performance? Evidence from Spain
    by Nuria Reguera-Alvarado & Pilar Fuentes & Joaquina Laffarga

  • 2017 Impact Of The Federal Law For Prevention And Identification Of Operations With Illegal Resources To Taxpayers Who Develop Vulnerable Activities, Impacto De La Ley Federal Para La Prevención E Identificación De Operaciones Con Recursos De Procedencia Ilícita A Contribuyentes Que Desarrollan Actividades Vulnerables
    by Estela Martínez Silverio & Karla Liliana Haro Zea & María Esther López Sánchez

  • 2017 Earnings and Dividend Announcements: Are They Interactive? Evidence from the French Context
    by Mondher Kouki

  • 2017 Why Company Should Adopt Integrated Reporting?
    by Mohammad Enamul Hoque

  • 2017 Evolutions and tendencies regarding the Romanian transfer pricing legislation: is there a need for change?
    by Ioana NEACSU & Liliana FELEAGA

  • 2016 Pricing the Transfer of Intellectual Property: A Plea for Regulated and Internationally Coordinated Profit Splitting
    by Richter, Wolfram F. & Breuer, Markus

  • 2016 Unternehmen im Spannungsfeld der Stakeholderansprüche: Möglichkeiten und Rahmenbedingungen für unternehmerische Mitverantwortung
    by Eyerund, Theresa & Möller, Marie

  • 2016 Accounting for accounting history: An exploratory study through topic modeling approach
    by Paolo Ferri & Maria Lusiani & Luca Pareschi

  • 2016 Untaxed Social-Media Problem and Potential Solutions
    by Kaplanhan, Fatih & Korkut, Cem

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

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

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

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

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

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

  • 2016 How compliant is the Romanian accounting with the Europan directives and international accounting standards?
    by Iacob, Constanta & Bosoteanu, Maria Cristina

  • 2016 A cross-sectoral analysis of climate change risk drivers based on companies’ responses to the CDP’s climate change information request
    by Markus Groth & Annette Brunsmeier

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

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

  • 2016 Opinion shopping: Partner versus firm-level evidence
    by Beatriz García Osma & Belén Gill de Albornoz Noguer & Elena De las Heras Cristobal

  • 2016 La contratación interadministrativa en Colombia: una figura frágil de la contratación pública en el modelo neoliberal
    by Luis Fernando Valenzuela Jiménez

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

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

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

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

  • 2016 The Buffett critique: volatility and long-dated options
    by Neeraj J. Gupta & Mark Kurt & Reilly White

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

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

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

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

  • 2016 Simple accounting versus tax records
    by Iris Šimíková

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

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

  • 2016 Contribution of the Supreme Audit Office of Poland to Legislation and Experiences of Some Other SAIs
    by Jacek Mazur

  • 2016 Culmination of the Powers of the State Audit Office of Hungary within the Scope of New Legislation on Public Funds
    by László Domokos

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

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

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

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

  • 2016 Shock-Based Causal Inference in Corporate Finance and Accounting Research
    by Atanasov, Vladimir & Black, Bernard

  • 2016 Balance sheet classification of compound financial instruments and the judgment of securities market analysts
    by Jorge Vieira da Costa Jr & Alfredo Sarlo Neto & Andrea Bispo da Silva

  • 2016 Corporate patents, R&D success, and tax avoidance
    by Lei Gao & Leo L. Yang & Joseph H. Zhang

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

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

  • 2016 Changes in analyst following for less covered firms accompanying Regulation Fair Disclosure: the roles of ability and industry experience
    by Hueiling Chen & Cheng-Tsu Huang & Hsiou-Wei W. Lin

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

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

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

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

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

  • 2016 Substantial Authority Update: Tax Penalty Avoidance By Good Faith Reference To Judicial, Administrative And Legislative Authorities
    by Albert D. Spalding & Nancy W. Spalding

  • 2016 How Does Corporate Governance Structure Affect Risk-Taking Activities In Japanese Firms?
    by KAGAYA, TETSUYUKI & JINNAI, TOSHIHITO

  • 2016 Remuneration committee effectiveness and narrative remuneration disclosure
    by Kanapathippillai, Sutharson & Johl, Shireenjit K. & Wines, Graeme

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

  • 2016 Stock returns and future tense language in 10-K reports
    by Karapandza, Rasa

  • 2016 Voluntary monthly earnings disclosures and analyst behavior
    by Tsao, Shou-Min & Lu, Hsueh-Tien & Keung, Edmund C.

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

  • 2016 The informativeness of non-GAAP earnings after Regulation G?
    by Shiah-Hou, Shin-Rong & Teng, Yi-Yun

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

  • 2016 Fiscal Support and Earnings Management
    by He, Guanming

  • 2016 Client Following Former Audit Partners and Audit Quality: Evidence from Unforced Audit Firm Changes in China
    by Su, Xijia & Wu, Xi

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

  • 2016 Analysis of Income Elasticities of Brazil’s Energy Matrix
    by Marcos Gonçalves Perroni & Sérgio Eduardo Gouvêa da Costa & Sérgio Eduardo Gouvêa da Costa & Wesley Vieira da Silva & Edson Pinheiro de Lima & Edson Pinheiro de Lima & Claudimar Pereira da Veiga & Claudimar Pereira da Veiga

  • 2016 Accountants’ Perceptions on the Adoption of International Financial Reporting Standards in Yemen
    by Mujeeb Saif Mohsen Al-Absy & Ku Nor Izah Ku Ismail & Shehabaddin Abdullah A. Al-Dubai

  • 2016 The Role Of Documentation In The Audit Mission
    by Niculina, STANESCU

  • 2016 Difficulties In Limiting The Expansion Of The Romanian Public Sector
    by Aura Emanuela, DOMIL

  • 2016 The Audit Of The Management System For State Subsidies And Financial Support Granted To Agricultural Producers
    by DASCALU Elena Doina & NASTA Laura

  • 2016 Credit Risk Management in Banks under the Basel Accord and IFRS 9: Challenges and Projections
    by Radka Andasarova

  • 2016 Internal audit practices and trends in Romania and worldwide
    by Ionela-Corina CHERSAN

  • 2016 Model for dimensioning the audit structures in the public sector
    by Elena Doina Dascalu

  • 2016 History of auditing in Russia. Periodization and challenges of development
    by Iurii N. GUZOV

  • 2016 Factors supporting an adequate sizing of internal audit departments in the public sector
    by Elena Doina DASCALU

  • 2016 Convergence of Romanian accounting regulations with IFRS. A longitudinal analysis
    by Nadia ALBU & Ioana PALARIE

  • 2016 The relationship between the audit committee
    by Emilia VASILE & Daniela MITRAN

  • 2016 Corporate responsibility reporting according to Global Reporting Initiative: an international comparison
    by Ionela-Corina CHERSAN

  • 2016 Human capital reporting in Romania: from corporate costs to social responsability and vocational training
    by Daniela MARDIROS, & Roxana DICU & Mihai CARP

  • 2016 Auditors’ and auditees’ perception on the internal audit quality
    by Kartika Djati & Rahmawati & Payamta & Lia Uzliawati

  • 2016 The profile of the internal auditor in the Romanian banking sector
    by Eugeniu TURLEA & Mihaela MOCANU

  • 2016 The development of a corporate governance assessment model for the Romanian public sector
    by Aurelia STEFANESCU & Gabriela Lidia TANASE

  • 2016 The Role Of The Financial Audit In Preventing And Combating Money Laundering
    by Emilia VASILE & Nelu BURCEA

  • 2016 An Empä°Rä°Cal Analysä°S Of Audä°T Delay Ä°N Turkey
    by Emir Tuncay Turel

  • 2016 Views on the Credibility of the Nonfinancial Information – New approaches
    by Attila Tamas-Szora

  • 2016 Research On The International Accounting Harmonization Process
    by Tatiana D?nescu & Alexandra Boto?

  • 2016 Fraud Between Definition And Ways To Defraud Illustrated By Examples
    by Ionu? Sp?t?relu & Daniela Petec (C?linescu)

  • 2016 Performance Management and Monitoring of Internal Audit for the Public Sector in Romania
    by Elena Doina Dascalu & Nicu Marcu & Ioan Hurjui

  • 2015 Development of a Valuation System for Closed-Ended Alternative Investment Funds in Sales Prospectuses and Performance Reports
    by Michael Hertel & Robin Zorzi

  • 2015 Does legality matter? The case of tax avoidance and evasion
    by Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin

  • 2015 Periodenerfolgsmessung und Risikovorsorge im Kreditgeschäft: Ein grundlegender Überblick und Vergleich alternativer Ansätze der Bewertung von Kreditforderungen
    by Hopp, Janina & Nippel, Peter

  • 2015 Eine finanzwirtschaftliche Analyse der Risikovorsorge für erwartete Verluste im Kreditgeschäft
    by Nippel, Peter

  • 2015 Does legality matter? The case of tax avoidance and evasion
    by Blaufus, Kay & Braune, Matthias & Hundsdoerfer, Jochen & Jacob, Martin

  • 2015 Boon or bane of advance tax rulings as a measure to mitigate tax uncertainty and foster investment
    by Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren

  • 2015 Recursos comunes, conflictos y turismo
    by Elvio Accinelli & Edgar Sánchez Carrera

  • 2015 Aspects on the implementation of corporate governance policies by companies in Romania
    by Ciprian Apostol

  • 2015 National Regulations And Implementation Of International Accounting Solutions In The Practice Of Small And Medium Enterprises. The Example Of Poland And Italy
    by Katarzyna ?wietla & Mario Nicoliello

  • 2015 Forensic Accounting and Fraud: A Review of Literature and Policy Implications
    by Ozili, Peterson K

  • 2015 Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter?
    by Waemustafa, Waeibrorheem & Abdullah, Azrul

  • 2015 Fraud and Financial Scandals: A Historical Analysis of Opportunity and Impediment
    by Toms, Steven

  • 2015 Assessment of financial control practices in Polytechnics in Ghana. A case study of Sunyani Polytechnic
    by Prempeh, Kwadwo Boateng & Twumasi, Patrick & Kyeremeh, Kwadwo

  • 2015 Forensic Accountant and Auditor Knowledge and Skills Requirements for Task Performance Fraud Risk Assessment in the Nigerian Public Sector
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

  • 2015 Determinanty aktywowania w bilansie nakladow na prace rozwojowe w przedsiebiorstwach prowadzacych dzialalnosc badawczo-rozwojowa
    by Marek Zukowski & Anna Bialek-Jaworska

  • 2015 The Relationships between Mandatory and Voluntary Disclosures: Unobservable Precision Choices by Management
    by Toru Ishikawa

  • 2015 Public Audit Oversight and Reporting Credibility: Evidence from the PCAOB Inspection Regime
    by Brandon Gipper & Christian Leuz & Mark Maffett

  • 2015 Much ado about making money:The impact of disclosure, news and rumors over the formation of security market prices over time
    by Yuri Biondi & Simone Righi

  • 2015 The Convergence of IFRS and US GAAP: Evidence from the SEC’s Removal of Form 20-F Reconciliations
    by Stuart Mestelman & Emad Mohammad & Mohamed Shehata

  • 2015 Discontinuities in Earnings and Earnings Change Distributions after J-SOX Implementation: Empirical evidence from Japan
    by Masahiro Enomoto & Tomoyasu Yamaguchi

  • 2015 Improving Enterprise Interests Through The Process Of Business Communication
    by Slavomir Miletic, Djuro Djurovic

  • 2015 Novi Zakon O Računovodstvu – Usporedni I Kritički Prikaz
    by Marica Javorovic

  • 2015 Climate Change and Firm Valuation: Evidence from a Quasi-Natural Experiment
    by Philipp KRÜGER

  • 2015 Pricing the Transfer of Intellectual Property as a Problem of Second-Best Tax Policy
    by Wolfram F. Richter & Markus Breuer

  • 2015 The inner structure of pyramid and capital structure: Evidence from China
    by Su, Kun

  • 2015 Environmental and social responsibility reporting. Do Macedonian companies disclose those information and how?
    by Jadranka MRSIK & Ninko KOSTOVSKI

  • 2015 Aplicación de la Orden EHA/3360/2010 sobre aspectos contables de las cooperativas: efectos en los fondos propios de las cooperativas de la Comunidad Autónima del País Vasco
    by Miguel Angel Zubiaurre Artola & Lorea Andicoechea Orondo & Ainhoa Saitua Iribar

  • 2015 The Interrelation among Faithful Representation (Reliability), Corruption and IFRS Adoption: An Empirical Investigation
    by Alexios Kythreotis

  • 2015 Do Estate Tax Rates Really Affect Charitable Bequests? A Regression Model Analysis Of Estate Distributions
    by JOHN E. DEXTER JR

  • 2015 A review of accounting research in the Asia Pacific region
    by Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci

  • 2015 Disclosures On Control Over Financial Reporting: The Reporting Practice Of Banks Listed On The Warsaw Stock Exchange
    by Jacek Gad

  • 2015 Legislative Similarities and Differences between the Annual Financial Statements for the Individual and Consolidated Economic Entities
    by Daniela Georgescu

  • 2015 International Standards For Financial Reporting: Harmonization In Macedonia
    by Kozuharov, Sasho & Ristovska, Natasha & Blazeska, Daliborka

  • 2015 Success factors in Balanced Scorecard implementations – A literature review
    by Lueg, Rainer & Vu, Louisa

  • 2015 Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků
    by Ladislav Mejzlík & Markéta Arltová & David Procházka & Leoš Vítek

  • 2015 Vliv dotace na konkurenceschopnost podniku - předběžná analýza
    by Milan Sedláček

  • 2015 Construction of Municipalities´ Financial Health Indicator
    by Michal Svoboda

  • 2015 The Corporate Governance of Public Entities in Romania – Necessity or Formality?
    by Marioara Mirea & Ionela Munteanu

  • 2015 Managerial Accountability – a Key Factor in the Implementation of Internal Control Systems
    by Elena Doina Dascãlu & Laura Nasta

  • 2015 Theoretical Approaches and Practical Aspects on the Financial Management of a Local Public Institution
    by Daniel Dãneci-Pãtrãu & Andreea Arsenie

  • 2015 Expected Credit Losses - IFRS 9 and Basel III moving towards convergence?
    by Oros Olivera Ecaterina

  • 2015 Comprehensive Income Reporting by Listed Companies on the Bucharest Stock Exchange. Econometric Study
    by Grosu Maria & Mihalciuc Camelia

  • 2015 Provisions and Contingencies: Considerations regarding recognition and measurement
    by Dicu Roxana Manuela & Mardiros Daniela Neonila

  • 2015 Accounting Systems in the Organizational Culture Context
    by Carata? Maria Alina & Spãtariu Elena Cerasela

  • 2015 The Accounting Option: Fair Or Favourable Image?
    by Carata? Maria Alina & Spãtariu Elena Cerasela & Margaritti Doina

  • 2015 The Road to Competitive Advantage must be Paved with a Respectful Attitude towards the Environment
    by Chivu Ramona Maria

  • 2015 Romanian Public External Audit Integration in the European Union Acquis
    by Stefan Liviu & Pãunicã Mihai

  • 2015 Management Systems Standards: Diffusion, Impact and Governance of ISO 9000, ISO 14000, and Other Management Standards
    by Castka, Pavel & Corbett, Charles J.

  • 2015 Correlates of Tax Compliance of Small and Medium Size Businesses in Cameroon
    by Oludele Akinloye Akinboade

  • 2015 Monitoring of the Economical-Financial Outcomes in the Context of the Exigencies of the Corporate Governance through the Budget System
    by Mirela Niculae

  • 2015 How Prepared are Nigerian Small and Medium Scale Enterprises (SMEs) for the Adoption of International Financial Reporting Standards (IFRS)? Evidence from a Survey
    by Babajide Michael Oyewo

  • 2015 Accounting Scandals versus "Tax Haven"
    by Maria Madalina Voinea

  • 2015 New dimensions of the extractive industry in the national and global context
    by Rakos Ileana-Sorina

  • 2015 Valences of internal control in the context of the impact of the utility of accounting information over the business environment
    by Prozan Mihaela

  • 2015 Institutional Communication Strategy I Also Think, Estrategia De Comunicacion Institucional Yo Tambien Opino
    by Sheila Delhumeau Rivera & Dulce Carolina Martínez Montoya

  • 2015 Acquisition Management In Public Institutions On Higher Education Of Mexico, Gestion De Las Adquisiciones En Las Instituciones Publicas De Educacion Superior De Mexico
    by Ana Ma. Guillen Jimenez & Rafael Ernesto Carranza Prieto & Sonia Elizabeth Maldonado Radillo

  • 2015 Profit Return In Civil Aviation And Fleet Insurance: Gaap, Financial Reporting And Tax Applications
    by Onder Kaymaz & Ozgur Kaymaz

  • 2015 India’S Satyam Scandal: Evidence The Too Large To Indict Mindset Of Accounting Regulators Is A Global Phenomenon
    by Kalpana Pai & Thomas D. Tolleson

  • 2015 Same Song, Same Dance: Evidence Of Patterns In Securities And Exchange Commission Funding
    by William E. Bealing & Edward Pitingolo

  • 2015 Determinants Of Mandatory Corporate Governance: Evidence From An Emerging Market
    by Qasim M. Zureigat

  • 2015 The Value Relevance Of Mandatory Corporate Disclosures: Evidence From Kuwait
    by Mishari Alfraih & Faisal Alanezi

  • 2015 Accounting Knowledge, Practices, And Controls Of Micro, Small And Medium Enterprises: Evidence From The Philippines
    by Venus C. Ibarra & Rodrigo M. Velasco

  • 2015 Transfer Pricing: Increasing Tension Between Multinational Firms And Tax Authorities
    by Wray Bradley

  • 2015 Royal Family Members And Firm Performance: Evidence From Kingdom Of Saudi Arabia
    by Abdullah Mohammed Alzahrani & Ayoib Che-Ahmad

  • 2015 Do Firms Engage In Aggressive Tax Reporting Prior To Bankruptcy?
    by Wendy Heltzer & Mary Mindak & Mingjun Zhou

  • 2015 Analysis of Global Performances for the Companies listed on Bucharest Stock Exchange: A Sectorial Perspective
    by Monica Violeta Achim & Nicolae Sorin Borlea & Codruta Mare

  • 2015 Competitive Advantages of the Entrepreneur Product in Bank Accounts
    by Ana-Alexandrina POPESCU

  • 2015 Novi Zakon O Raèunovodstvu - Usporedni I Kritièki Prikaz
    by Marica Javorovic

  • 2015 Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC
    by Al-Hadi, Ahmed & Taylor, Grantley & Hossain, Mahmud

  • 2015 Firm-level conditions to engage in public-private partnerships: What can we learn?
    by Lopes, Ana Isabel & Teixeira Caetano, Tânia

  • 2015 Textual analysis and international financial reporting: Large sample evidence
    by Lang, Mark & Stice-Lawrence, Lorien

  • 2015 Organizing public good provision: Lessons from Managerial Accounting
    by Arruñada, Benito & Hansen, Stephen

  • 2015 Do firms change earnings management behavior after receiving financial forecast warnings?
    by Chung, Yu-Hsuan & Pan, Lee-Hsien & Huang, Shaio Yan & Chen, K.C.

  • 2015 Is forward-looking financial disclosure really informative? Evidence from UK narrative statements
    by Hassanein, Ahmed & Hussainey, Khaled

  • 2015 Economic consequences of key performance indicators' disclosure quality
    by Elzahar, Hany & Hussainey, Khaled & Mazzi, Francesco & Tsalavoutas, Ioannis

  • 2015 Business sustainability performance and cost of equity capital
    by Ng, Anthony C. & Rezaee, Zabihollah

  • 2015 In the name of charity: Political connections and strategic corporate social responsibility in a transition economy
    by Lin, Karen Jingrong & Tan, Jinsong & Zhao, Liming & Karim, Khondkar

  • 2015 The association between energy taxation, participation in an emissions trading system, and the intensity of carbon dioxide emissions in the European Union
    by Jeffrey, Cynthia & Perkins, Jon D.

  • 2015 Evolution of Risks for Energy Companies from the Energy Efficiency Perspective: The Brazilian Case
    by Marcos Perroni & Luciano Luiz Dalazen & Wesley Vieira da Silva & Sergio Eduardo Gouvêa da Costa & Claudimar Pereira da Veiga

  • 2015 The Brazilian Electricity Energy Market: The Role of Regulatory Content Intensity and Its Impact on Capital Shares Risk
    by Marinês Taffarel & Wesley Vieira da Silva & Ademir Clemente & Claudimar Pereira da Veiga & Jansen Maia Del Corso

  • 2015 Creative Accounting and Financial Reporting: Model Development and Empirical Testing
    by Fizza Tassadaq & Qaisar Ali Malik

  • 2015 El subsistema de formación contable en Colombia y México
    by Noemí Vásquez Quevedo & Ruth Alejandra Patiño Jacinto

  • 2015 Economy And Environment. Points Of View And Actions
    by Ramona Maria CHIVU

  • 2015 Evolution Of Accounting Regulations In Romania After 1990 And Until Ue Accession
    by Maria-Mădălina VOINEA

  • 2015 The Current State Of Knowledge In The Value Relevance Research Field
    by Carmen- Alexandra BALTARIU

  • 2015 The Impact Of Controls On Financial Reporting Quality
    by Cecilia (DAMOC) NICA & Elena (STANCIU) IONIȚĂ

  • 2015 Consolidated Financial Statements - Ipsas Vs Ifrs
    by Cirstea Andreea & Cirstea Stefan & Marza Bogdan

  • 2015 The Effectiveness Of National Programs Aimed At Funding And Developing Imms By Romanian Youth
    by Daniela MITRAN

  • 2015 Impact of the Credit Rating Agencies on the Financial Crisis 2007–2009
    by Hanna Filipczyk

  • 2015 Professional Autonomy and IFRSS Adoption
    by Bogdan Dima & Stefana Maria Dima & Miruna Nachescu & Chiara Saccon

  • 2015 Curbing Financial Crimes with Anti-Graft Bureaus in Nigeria: The Accountants’ Perception
    by Ahmad Bukola Uthman & Lukman Adebayo Oke & Mohammed Kayode Ajape & Zayyad Abdul-Baki & Murhtala Oladipupo Tijani

  • 2015 Value Relevance And The Adoption Of The Ias/ Ifrs Framework – A Literature Review
    by Carmen-Alexandra Baltariu Ph. D Student

  • 2015 Innovative Perspectives On The Accountingof Romanian Public Institutions Of Academic Education
    by Cristina-Petrina Dragusin & Maria Criveanu

  • 2014 Financial disclosure and market transparency with costly information processing
    by Di Maggio, Marco & Pagano, Marco

  • 2014 Do investors request advance tax rulings to alleviate tax risk (and do tax authorities provide them)? A joint taxpayers' and tax authorities' view on investment behavior
    by Diller, Markus & Kortebusch, Pia & Schneider, Georg & Sureth, Caren

  • 2014 Presentation of Other Comprehensive Income: Is there a relationship with the total amount, the sign and the volatility of such accounting items?
    by Marisa Agostini

  • 2014 Organizing public good provision: Lessons from managerial accounting
    by Benito Arruñada & Stephen Eliot Hansen

  • 2014 La gestione strategica nelle imprese di costruzioni: una via possibile per uscire dalla crisi
    by Enrico Bracci & Roberto Crepaldi & Desy Rigattieri

  • 2014 Just a Matter of Prospect (Theory)? - The Ecological Rationality of the Traditional Accounting Principles
    by Eduard Braun

  • 2014 The Role of Accounting practices both in Abetting and Preventing Money Laudering
    by Muhammet Bezirci & Merve Oz & Halenur Y?lmaz

  • 2014 The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)
    by Esin Yelgen & Nilüfer Tetik

  • 2014 The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)
    by Nilüfer Tetik & Esin Yelgen

  • 2014 Challenges before Bulgarian state universities for development of financial management and control systems in spending public funds
    by Tihomir Staykov & Pepa Hadzhieva

  • 2014 Task Performance Fraud Risk Assessment on Forensic Accountant and Auditor Knowledge and Mindset in Nigerian Public Sector
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

  • 2014 Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

  • 2014 Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

  • 2014 Forensic Accounting Knowledge and Mindset on Task Performance Fraud Risk Assessment
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

  • 2014 Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

  • 2014 An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

  • 2014 Auditor Lobbying on Accounting Standards
    by Abigail M. Allen & Karthik Ramanna & Sugata Roychowdhury

  • 2014 Comportamiento financiero de las emisoras colombianas ante MINTIC
    by Luis Fernando Valenzuela Jiménez

  • 2014 Transfer Pricing: Roles and Regimes
    by Søren Bo Nielsen

  • 2014 Banking reform, risk-taking, and earnings quality – Evidence from transition countries
    by Fang, Yiwei & Hasan, Iftekhar & Li, Lingxiang

  • 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
    by María Begoña Villarroya Lequericaonandia & María Elena Inglada Galiana

  • 2014 Management Strategies and Environmental Accounting in Economic Entities. A Contribution to Sustainable Development
    by Cicilia IONESCU

  • 2014 The relevance to firm valuation of research and development expenditure in the Australian health-care industry
    by Lorena Mitrione & George Tanewski & Jacqueline Birt

  • 2014 Voluntary Risk Reporting In Annual Reports – Case Study Of The Practices Of Polish Public Companies
    by Monika-Wieczorek Kosmala & Joanna B³ach & Maria Gorczyñska

  • 2014 Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia
    by Miloš Tumpach & Adriana Stanková

  • 2014 Legal Consequences of the Determination of Corporate Income Tax Base Referring to IFRS
    by Jan MOLÍN & Simona JIRÁSKOVÁ

  • 2014 Central Bank Profitability and Budget Deficit
    by Zsuzsanna Novák & Imre Vámos

  • 2014 Internal Controls in Local Governments
    by Mária Benedek & Klára Tubak Szenténé & Dániel Béres

  • 2014 A new approach to private firm fair value valuation in line with IFRS 13 – the concept of the most advantageous market discount (MAMD)
    by Pawel Mielcarz

  • 2014 Innovative Techniques in Internal audit
    by Carata? Maria Alina & Spãtariu Elena Cerasela

  • 2014 The Double Tax Treaties Signed by the EU Member States With Tax Haven Jurisdictions
    by Afrãsinei Mihai-Bogdan

  • 2014 The Role of International Accounting Systems in Economic Development
    by Þogoe Greti Daniela & Avram Costin Daniel & Jorj Mircea

  • 2014 Financial Accounting and Transparency of Information
    by Nicolae Traian Cristin

  • 2014 Corporate Governance Challenges in a Transitional Economy. Case Study: Romania
    by Carata? Maria Alina & Spãtariu Elena Cerasela

  • 2014 Dysfunctions In The Application Of The Managerial Control Systems In Romanian Public Institutions: The Reporting Improprieties, The Information And The Communication Standards
    by CRĂCIUN Liviu & BĂLOI Ionut-Cosmin

  • 2014 Principles Of Change Management
    by Eduard IONESCU & Rodica DRAGOMIROIU & Lacramioara Rodica HURLOIU & Petru ROSCA

  • 2014 A Review of the Current Literature on Executive Compensation: New Insights and Understandings
    by Phillip C. James

  • 2014 The Impact of XBRL Adoption on the Information Environment: Evidence from Japan
    by Zhenyang Bai & Manabu Sakaue & Fumiko Takeda

  • 2014 Assessing the Risk of Fraud at Olympus and Identifying an Effective Audit Plan
    by Hironori Fukukawa & Theodore J. Mock & Rajendra P. Srivastava

  • 2014 Analyst Reactions to Expectations Management in the Post-Regulation Fair Disclosure Period
    by Sherry Fang Li & Fang Sun & Fengyun Wu

  • 2014 The Association between Firm Characteristics and Corporate Financial Disclosures: Evidence from UAE Companies
    by Khaled Aljifri & Abdulkareem Alzarouni & Chew Ng & Mohammad Iqbal Tahir

  • 2014 Information Systems And Accounting Practices In Ghanaian Public Institutions
    by Edward Yeboah & Kwame Owusu Kwateng & Clement Oppong

  • 2014 Determinants Of The Bias And Inaccuracy Of Management Earnings Forecasts
    by Andrew A. Anabila & EunYoung Whang

  • 2014 Piracy and music sales: The effects of an anti-piracy law
    by Adermon, Adrian & Liang, Che-Yuan

  • 2014 Do customers respond to the disclosure of internal control weakness?
    by Su, Lixin (Nancy) & Zhao, Xuezhou (Rachel) & Zhou, Gaoguang (Stephen)

  • 2014 The economic consequences of regulatory changes in employee stock options on corporate bond holders: SFAS No.123R and structural credit model perspectives
    by Chen, Tsung-Kang & Liao, Hsien-Hsing & Chi, Cheng-Ming

  • 2014 Impacts of Additional Guidance Provided on International Financial Reporting Standards on the Judgments of Accountants
    by Mala, Rajni & Chand, Parmod

  • 2014 Accounting With Two Speeds: Ias / Ifrs Versus European Directives
    by Maria-Mădălina VOINEA

  • 2014 Basel Iii Impact On Romanian Banking System Performance
    by Mariana G. Nedelcu (Bunea)

  • 2014 Integrating Business Intelligence In State Administrative Structures For Stimulating Innovative Clusters
    by Ioana COMSULEA & Cristina A. FLOREA

  • 2014 « Juste valeur » et « prix de modèle » : une comparaison internationale de la structure des portefeuilles de trading et du ratio « rentabilité »
    by Laurent Clerc & Didier Marteau

  • 2014 The Communication Of Internal Control System Weaknesses - Necessity And Responsibility
    by Mariana, NEDELCU (BUNEA)

  • 2014 Towards A Competency Framework For Smes - A South African Case Study
    by DANIE SCHUTTE & BIANCA LOVECHIO

  • 2014 The long road of the European Union towards a converged accounting system from the Treaty of Rome to the Single accounting directive
    by Jean-Guy Degos

  • 2014 Preparedness for and perception of IFRS for SMEs: evidence from Turkey
    by Merve Kilic & Ali Uyar & Basak Ataman

  • 2014 Approaches Regarding The Utility Of Theaccounting Information
    by Tatiana Danescu & Mihaela Prozan & Roxana Diana Prozan

  • 2014 The Application Of Professional Judgment On Determining The Cost Of Fixed Tangible Assets Obtained By Onerous Title
    by Prof. Cristian Dragan Ph. D & Assist.Prof. Valeriu Brabete Ph. D & Assist.Master’s Student Carmen Maria Dindiri

  • 2014 State Disengagement In Rural World, Coffee Crisis And Substitution Strategies By Farmers Of Lom And Djerem: The Case Of Diang (1987-1995)
    by Assist. Etamane Mahop Alain Thomas Ph.D

  • 2014 The Mechanism Of Payment Requests - An Instrument For Facilitating The Financing From Structural Funds Of Romanian Public Academic Education Institutions
    by Cristina-Petrina Dragusin

  • 2014 Rethinking the Principles of Bank Regulation: A Review of Admati and Hellwig's The Bankers' New Clothes
    by Roger B. Myerson

  • 2013 The Contribution of Green Public Procurement to Energy Efficiency Governance in Buildings
    by Eleonora Annunziata & Marco Frey & Fabio Iraldo & Francesco Testa

  • 2013 Compliance cost estimates: Survey non-response and temporal framing effects
    by Eichfelder, Sebastian

  • 2013 The IASB Conceptual Framework: Purpose and Status
    by Chiara Saccon

  • 2013 Inter-Organizational Accountability and Budget Cut-Backs
    by Enrico Bracci

  • 2013 The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Yussof, Rushami Zien

  • 2013 Forensic Accounting Knowledge and Skills on Task Performance Fraud Risk Assessment: Nigerian Public Sector Experience
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah

  • 2013 An Examination of Task Performance Fraud Risk Assessment on Forensic Accountant Knowledge and Mindset in Nigerian Public Sector
    by Popoola, Oluwatoyin Muse Johnson & Che-Ahmad, Ayoib & Samsudin, Rose Shamsiah & Ahmad, Hartini

  • 2013 Firms’ disclosure compliance with IASB’s Management Commentary framework:an empirical investigation
    by Riccardo, Macchioni & Giuseppe, Sannino & Gianluca, Ginesti & Carlo, Drago

  • 2013 CEO compensation in high-tech firms and changes in the SFAS No 123 (R)
    by Paula Faria & Franscisco Vitorino Martins & Elísio Brandão

  • 2013 The Impact of Mandatory Disclosure on Information Acquisition: Theory and Experiment
    by Kazunori Miwa

  • 2013 Public-Private Entanglement: Entrepreneurship in a Hybrid Political Order, the Case of Lebanon
    by Stel, Nora & Naudé, Wim

  • 2013 Electronic Identity in Europe: Legal challenges and future perspectives
    by Norberto Andrade & Shara Monteleone & Aaron Martin

  • 2013 The Twilight Zone: OTC Regulatory Regimes and Market Quality
    by Bruggemann, Ulf & Kaul, Aditya & Leuz, Christian & Werner, Ingrid M.

  • 2013 'Serving Two Masters' and the Chief Audit Executive's Communication: Experimental Evidence About Internal Auditors’ Judgments
    by Hoos , Florian & Kochetova-Kozloski, Natalia & D'Arcy , Anne

  • 2013 Impact of Mandatory IFRS Adoption on Conditional Conservatism in Europe
    by André, Paul & Filip, Andrei & Paugam, Luc

  • 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 Nacional de Colombia
    by Luis Fernando Valenzuela Jiménez

  • 2013 The benefits of conservative accounting to shareholders : Evidence from the financial crisis
    by Francis, Bill & Hasan, Iftekhar & Wu, Qiang

  • 2013 Executive Compensation: Where We Are, and How We Got There
    by Murphy, Kevin J.

  • 2013 Diagnóstico económico-financiero de la empresa cooperativa: (Un estudio comparado de los años 2004 y 2007)
    by Pedro Carmona Ibáñez & Julián Martínez Vargas & José Pozuelo Campillo

  • 2013 VAT Cash Accounting Scheme in Romania
    by BUNEA-BONTAS Cristina Aurora

  • 2013 Between Form without Substance and Substance without Form: Estimating the Brand Image of Romanian Smes
    by Oncioiu Ionica

  • 2013 Study on the Accounting and Tax Scheme of Second-Hand Goods Such as Cars
    by Negruţiu Magdalena & Calotă Traian-Ovidiu

  • 2013 Features of Accounting and Tax Treatments Applicable to Intangible Assets of the Research and Development Activities Nature in the Spirit of National Regulations
    by Traian Calota

  • 2013 Bankruptcy open to an arrangement as a way of resolving company’s financial crisis (Upadlosc z mozliwoscia zawarcia ukladu jako sposob wyjscia z kryzysu finansowego przedsiebiorstwa)
    by Katarzyna Dzegan

  • 2013 The Current Cost Computing System Regarding Continuous Hospitalization Diagnosis in Romania
    by Gabriela Loredana DINULESCU

  • 2013 What Exactly Financial Auditors Report Give the Divergence Between Ethics, Social Responsibility and Financial Performance. Is the Audit Profession Still Sustainable?
    by Florin DOBRE & Adriana Florina POPA & Ada Lorena NICULIÞÃ

  • 2013 Effects Of Governance On Corporate Ethics: A Cross-Country Investigation
    by Cristina Boța-Avram

  • 2013 Czech National Accounting Board
    by Jana Skálová & Marcela Žárová

  • 2013 Romanian Accounting - A Tale of Two Standards
    by Marius Deac

  • 2013 Audit Conservatism Versus Unique Regulation of Financial Markets in Romania
    by Pepi Miticã & Nicolae Traian Cristin

  • 2013 Concepts and Principles of Performance Audit
    by Caloian Florin & Sahlian Daniela & Ponorica Andreea

  • 2013 Income tax - European and Domestic Theoretical Approach
    by Barbu Costel & Niþoi (Barbu) Nicoleta

  • 2013 Challenges Of Financial Audit - The Impact Of Introducing Unique Regulation Of Financial Markets In Romania
    by Mitica Pepi & Traian Cristin Nicolae & &

  • 2013 Quality of Risk Disclosures
    by Kalin Kalev

  • 2013 The Role of Market Valuation in Privatization of State Property
    by Gomzin, L.

  • 2013 Financial Bubbles, Common Knowledge and Alternative Accounting Regimes: An Experimental Analysis of Artificial Spot Security Markets
    by Larry Bensimhon & Yuri Biondi

  • 2013 Economic Consequences of Global Accounting Convergence: An Experimental Study
    by Satoshi Taguchi & Masayuki Ueeda & Kazunori Miwa & Satoru Mizutani

  • 2013 Some Observations on Research on the Benefits to Nations of Adopting IFRS
    by Philip Brown

  • 2013 Value Creation Through Corporate Governance
    by Elena Chitimus

  • 2013 Systemes Comptables Dans Le Contexte De La Mondialisation
    by Loredana Oana Hutanu (Toma)

  • 2013 La Contabilidad Pública en América Latina y el Devengo en Ecuador
    by Jazmín Sánchez & David Pincay

  • 2013 Foresight Exercises as a tool for decision-making: the example of two case studies in health
    by Maria João Ferreira Maia

  • 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
    by Isabel Adriana Escobedo Fuentes & Sheila Delhumeau Rivera & Andrea Spears Kirkand

  • 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 Para La Planeacion Estatal En Baja California
    by Sheila Delhumeau Rivera & Andrea Spears Kirkand & Monica Lacavex Berumen

  • 2013 Gaap Vs. Ifrs Treatment Of Leases And The Impact On Financial Ratios
    by Peter Harris & William Stahlin & Liz Washington Arnold & Katherine Kinkela

  • 2013 Accounting Support Fee: Scheme of Independent Funding for U.S. Accounting and Audit Regulators
    by Oleh Pasko

  • 2013 La performance del Sistema Sanitario Nazionale: politiche e determinanti
    by Emidia Vagnoni

  • 2013 Externalities of public firm presence: Evidence from private firms' investment decisions
    by Badertscher, Brad & Shroff, Nemit & White, Hal D.

  • 2013 Systematic stress tests with entropic plausibility constraints
    by Breuer, Thomas & Csiszár, Imre

  • 2013 Mandatory IFRS reporting and changes in enforcement
    by Christensen, Hans B. & Hail, Luzi & Leuz, Christian

  • 2013 Does investment efficiency improve after the disclosure of material weaknesses in internal control over financial reporting?
    by Cheng, Mei & Dhaliwal, Dan & Zhang, Yuan

  • 2013 A measurement approach to conservatism and earnings management
    by Gao, Pingyang

  • 2013 Aggregated, voluntary, and mandatory risk disclosure incentives: Evidence from UK FTSE all-share companies
    by Elshandidy, Tamer & Fraser, Ian & Hussainey, Khaled

  • 2013 Russian Accounting System: Value Relevance of Reported Information and the IFRS Adoption Perspective
    by Kim, Oksana

  • 2013 Foreign Private Issuers' Application of IFRS Around the Elimination of the 20-F Reconciliation Requirement
    by Chiu, Tzu-Ting & Lee, Yen-Jung

  • 2013 Accounting and Financial Reports in the Gambling Monopoly - Measures for a Moral Economic System
    by Riana Iren RADU & Violeta ISAI

  • 2013 Contabilidad: entre la responsabilidad social y el interés público
    by Rubiela Jiménez Aguirre

  • 2013 Análisis comparativo del impuesto de renta para las personas naturales (Colombia) - personas físicas (España) y los no residentes
    by Constanza Loreth Fajardo-Calderón & Dora Cecilia Suárez Amaya

  • 2013 Impact Of Ifrs Adoption On Romanian Companies
    by Adriana Florina POPA & Andreea Gabriela PONORICA & Oana Georgiana STANILA

  • 2013 Multinationals Enterprises Influence On Accounting In Romania
    by Carmen NISTOR & Monica PUIU

  • 2013 Combating Fraud In Cross-Border Merger Of Companies
    by Carmen NISTOR & Monica PUIU & Anca Simona HROMEI

  • 2013 Transfer Pricing–A Present-Day Issue
    by Elena CHIȚIMUȘ

  • 2013 The Corporate Governance Impact On Banking Performance Increase
    by Mariana G. BUNEA

  • 2013 The Corporate Governance Impact On Banking Performance Increase
    by Mariana G. BUNEA

  • 2013 Influența Societăților Multinaționale Asupra Contabilității În România
    by Carmen NISTOR & Monica PUIU

  • 2013 Prețurile De Transfer – O Problemă De Actualitate
    by Elena CHIȚIMUȘ

  • 2013 Combaterea Fraudelor In Fuziunea Dintre Societatile Transfrontaliere
    by Carmen NISTOR & Monica PUIU & Anca Simona HROMEI

  • 2013 Opportunities And Threats Upon Applying The Scheme Of Vat Upon Collection
    by CIOBANASU Marilena & CALOTA Traian-Ovidiu

  • 2013 How Big Are ’Big Four’ Companies – Evidence From Romania
    by SORIN ROMULUS BERINDE

  • 2013 Forecasting The Structure Of The Romanian Audit Market
    by SORIN ROMULUS BERINDE

  • 2013 Exploring the Recent Evolution of the Accounting Profession in Romania – An Institutional Approach
    by Nadia ALBU

  • 2013 How Relevant is Size for Setting the Scope of The IFRS for SMEs?
    by Catalin Nicolae ALBU

  • 2013 Perceptions of Accounting Professionals on IFRS Application at the Individual Financial Statements: Evidence from Romania
    by Marian SACARIN & Stefan BUNEA & Maria Madalina GIRBINA

  • 2013 Accounting Policy Options under IFRS: Evidence from Turkey
    by Oguzhan BAHADIR & Buke TOLGA

  • 2013 Assuming the Worst: The Shifting Sands of Pension Accounting
    by Alistair BYRNE & Iain CLACHER & David HILLIER & Allan HODGSON

  • 2013 The Informational Risk - Operational Research Over The Net Accounting Result
    by Tatiana Danescu & Mihaela Prozan & Andreea Danescu & Roxana Diana Prozan

  • 2013 Particularities Concerning The Beneficiaries Of Audit Services Provided By The Big 4 Companies: Evidence From Romania
    by Sorin Romulus Berinde & Adrian Grosanu

  • 2013 Atypical Fiscal States: Fiscal Inactivity State and the Fiscal Body Ex-Officio Cancellation of the Registration Code for VAT Purposes
    by Raducu Emil Buziernescu & Stelian Selisteanu & Nicoleta Mihaela Florea

  • 2012 Financial Reporting for Joint ventures and Capital Markets Reactions
    by Stefana Maria Dima & Chiara Saccon

  • 2012 Accounting fraud, business failure and creative auditing: A micro-analysis of the strange case of Sunbeam Corp
    by Marisa Agostini & Giovanni Favero

  • 2012 Mandatory disclosure about environmental and employee matters in Italian listed corporate groups' reports
    by Marisa Agostini & Ericka Costa

  • 2012 Entrepreneurship and innovation in a hybrid political order: The case of Lebanon
    by Stel, Nora

  • 2012 The Costs of VAT: A Review of the Literature
    by Luca Barbone & Richard Bird & Jaime Vázquez Caro

  • 2012 The Mediating Effect between Some Determinants of SME Performance in Nigeria
    by Popoola, Oluwatoyin Muse Johnson & Shehu, Aliyu Mukhtar & Aminu, Ibrahim Murtala & Nik Mat, Nik Kamariah & Nasiru, Abdullahi & Tsagem, Musa Muhammad Tsagem & Kura, Kabiru Maitama

  • 2012 A comparison of three mega bank groups’ strategies towards a low carbon economy focusing on activities of their securities companies
    by Kasai, Katsuya

  • 2012 The efficiency cost of tax enforcement: evidence from a panel of spanish firms
    by Almunia, Miguel & Lopez-Rodriguez, David

  • 2012 Earnings Management and Stock Price Behavior around IPOs
    by Tatsushi Yamamoto & Hideaki Kato

  • 2012 Green Transformation of Small Businesses: Achieving and Going Beyond Environmental Requirements
    by Eugene Mazur

  • 2012 Intended and unintended consequences of mandatory IFRS adoption: A review of extant evidence and suggestions for future research
    by Ulf Brüggemann & Jörg-Markus Hitz & Thorsten Sellhorn

  • 2012 Fair Value Reclassifications of Financial Assets during the Financial Crisis
    by Jannis Bischof & Ulf Brüggemann & Holger Daske

  • 2012 Financial Disclosure and Market Transparency with Costly Information Processing
    by Di Maggio, Marco & Pagano, Marco

  • 2012 European Funds €“ A Solution For The Romanian Economic Recovery
    by Anca Mădălina BOGDAN

  • 2012 IFRS adoption around the world - a brief literature review
    by Alina RUSU

  • 2012 The presentation of the capital in financial statements. The concept of maintaining capital
    by Annee-Marie GRECEA

  • 2012 Civil responsibility in audit. an objective necessity of economic reality
    by Ana-Maria PASCU & Alina-Mariana ISTRATE

  • 2012 Stocks evaluation in Romanian and international financial accounting
    by Dorel MATES & Laura–Adriana COJOCARU (ALIONESCU)

  • 2012 International harmonization of accounting standards for multinational entities
    by Aura Emanuela DOMIL & Alin Emanuel ARTENE & Codruta Daniela PAVEL

  • 2012 The role of advisory committees in the system of the corporate governance. Case study on listed companies in Romania
    by Berheci Maria GROSU

  • 2012 Financial Implications On The Budgets Of Administrative-Territorial Units In The Context Of Default On Accrual Accounting Requirements
    by IONEL STEFAN & FLORIN-CORNEL POPOVICI & FLORIN POPOVICI

  • 2012 Romania’s Governmental Public Debt in the Context of the Present Day Financial Crisis: its Dynamics During the Last Ten Years
    by Mariana MAN & Maria MACRIS

  • 2012 International Accounting Standardisation Effects on Business Management during the Global Financial Crisis
    by Gyorgy CSEBFALVI

  • 2012 The relationship between financial and tax accounting in Albania
    by Ilda Duhanxhiu & Valbona Kapllani

  • 2012 The Role Of Financial Indicators In The Life Of Italian Football Clubs
    by Carmine Zoccali

  • 2012 Comments on the New Dimension of Professional Liability of Auditing Companies
    by Jan Molín

  • 2012 Selected Consequences of Unlawful Conduct in Accounting in the Context of Current Legal Regulations of the Czech Republic
    by Jan Molín

  • 2012 Testing Compliance With Corporate Governance Principles On The Romanian Capital Market
    by Ioan-Ovidiu SPATACEAN & Loredana GHIORGHITA

  • 2012 International Accounting Standardisation in Hungarian Practice
    by Jenõ Beke & Mónika Tiszberger

  • 2012 The Role of Corporate Governance in Risk Management
    by Sãveanu Cristina

  • 2012 Offshore Jurisdictions And Tax Evasion In Romania
    by Moisescu Florentina

  • 2012 Corruption in the Public Sector of the Emerging Economies Inside the European Union Perimeter. Causes and Scores of the Phenomenon
    by Mardiros Daniela-Neonila

  • 2012 Performance in Public Administration. A Systemic Approach
    by Adelina Dumitrescu

  • 2012 Financial Performance - an Approach from the Public Sector Perspective
    by Pãcurari Doina

  • 2012 Court Of Auditors - The Assessment Of Internal Control System In The Public Sector In Romania. Case Study Bihor County
    by Gherai Dana Simona & Tara Ioan Gheorghe

  • 2012 European Harmonization Of Consolidated Financial Statements Regulations?
    by Baltariu Carmen-Alexandra & Cirstea Andreea

  • 2012 The Complex Equilibrium Paths towards International Financial Reporting Standards (IFRS) and the Anglo-American Model: The Case of Japan
    by Noriyuki Tsunogaya & Parmod Chand

  • 2012 Indagine sulle imprese agevolate con i Contratti di Programma: un esercizio di applicazione del metodo controfattuale
    by Maria Rita Pierleoni

  • 2012 Quality of Service in Cost Models
    by Juan RENDON SCHNEIR

  • 2012 Auditing Due Diligence In Law And Ethics: The Ponzi Feeder Fund Cases
    by Albert D. Spalding

  • 2012 An Algorithm For The Detection Of Revenue And Retained Earnings Manipulation
    by Igor Pustylnick

  • 2012 Is The Irs A Sore Loser?
    by Laura Lee Mannino

  • 2012 Portrait Of A Company: Defined Benefit Pension Plan Sponsors
    by Karen C. Castro-González

  • 2012 An Empirical Analysis Of Market Reaction To Corporate Accounting Malfeasance
    by Liz Washington Arnold & Peter Harris

  • 2012 The Foreign Equity in Banking Industry and the Effectiveness of Corporate Governance: Essential or a Soap Opera?
    by Banu Dincer

  • 2012 Research in accounting for income taxes
    by Graham, John R. & Raedy, Jana S. & Shackelford, Douglas A.

  • 2012 What Drives Quality of Firm Risk Disclosure?
    by Miihkinen, Antti

  • 2012 Top management turnover, firm performance and government control: Evidence from China's listed state-owned enterprises
    by Hu, Fang & Leung, Sidney C.M.

  • 2012 Does the Control-based Approach to Consolidated Statements Better Reflect Market Value than the Ownership-based Approach?
    by Hsu, Audrey Wen-hsin & Duh, Rong-Ruey & Cheng, Kang

  • 2012 Earnings Management, Audit Quality and Legal Environment: An International Comparison
    by Mehmet Ünsal Memis & Emin Hüseyin Cetenak

  • 2012 Efectos del debido proceso en la formulación de la NIIF 13: mediciones a valor razonable
    by Martha Liliana Arias Bello & Edgar Emilio Salazar Baquero

  • 2012 Normes comptables et création de valeur
    by Philippe Danjou

  • 2012 The Financial And Structural Capabilities Of Key Infrastructure Sectors In Serbia
    by Dejan Malinić & Vlade Milićević

  • 2012 Analysis Of Variations In The Performance Of Audit Firms In The Republic Of Serbia
    by Dejan Jakšić & Kristina Mijić & Mirko Andrić

  • 2012 Taxation, Internationalization And Fiscal Harmonization
    by Ioan Pop

  • 2012 The Particular Case Of Smes Regarding Financial Reporting And Accounting For Investment Property
    by CARMEN GIORGIANA BONACI & ALIN IONEL IENCIU & RAZVAN V. MUSTATA & DUMITRU MATIS

  • 2012 The Adequacy of Accounting Mandatory Disclosure under the Global Financial Crisis. A Field Study in Jordan
    by Ali. A. AL. ZOUBI & Naser. Y. AL. ZOUBI

  • 2012 The Told and Retold Story of Romanian Accounting
    by Iulia JIANU & Ionel JIANU

  • 2012 Determinants of the Extent of Voluntary Disclosure in the Annual Reports of the Tunisian Firms
    by Raida CHAKROUN & Hamadi MATOUSSI

  • 2012 Harmonization Of Goodwill Reporting Practice In The Consolidated Financial Statements Of Romanian Groups
    by Carmen-Alexandra Baltariu & Andreea Cirstea

  • 2012 National And International Perspectives On The Quality Of Accounting Information38
    by Assist. Alina Rusu

  • 2012 Identifying The Industry Business Cycle Using The Markov Switching Approach In Central And Eastern Europe
    by Cristi SPULBAR & Mihai NITOI & Cristian STANCIU

  • 2012 Identifying The Industry Business Cycle Using The Markov Switching Approach In Central And Eastern Europe
    by Cristi SPULBAR & Mihai NITOI & Cristian STANCIU

  • 2012 Identifying The Industry Business Cycle Using The Markov Switching Approach In Central And Eastern Europe
    by Cristi SPULBAR & Mihai NITOI & Cristian STANCIU

  • 2012 Identifying The Industry Business Cycle Using The Markov Switching Approach In Central And Eastern Europe
    by Cristi SPULBAR & Mihai NITOI & Cristian STANCIU

  • 2012 Identifying The Industry Business Cycle Using The Markov Switching Approach In Central And Eastern Europe
    by Cristi SPULBAR & Mihai NITOI & Cristian STANCIU

  • 2012 Identifying The Industry Business Cycle Using The Markov Switching Approach In Central And Eastern Europe
    by Cristi SPULBAR & Mihai NITOI & Cristian STANCIU

  • 2012 Identifying The Industry Business Cycle Using The Markov Switching Approach In Central And Eastern Europe
    by Cristi SPULBAR & Mihai NITOI & Cristian STANCIU

  • 2012 Aspects Of The International Financial Reporting Standards And The Ias Governing In Global Context
    by Niculina Rosu-Hamzescu

  • 2012 Improvement Cost Calculation – A Necessity In The Electrical Industry
    by Constanta Iacob & Luminita Popescu (Costache)

  • 2012 Aspects Of The International Financial Reporting Standards And The Ias Governing In Global Context
    by Niculina Rosu-Hamzescu

  • 2011 Planungsrechnung und Planungsgüte in der Unternehmensbewertung auf Grund aktienrechtlicher Strukturmaßnahmen: Eine empirische Analyse
    by Schrenker, Claudia

  • 2011 Unternehmensbewertung nach HFA 2/1983: Ausländische Einkünfte, steuerliches Anrechnungsverfahren, Ausschüttungspolitik
    by Popp, Matthias

  • 2011 Disclosure, transparency, and market discipline
    by Freixas, Xavier & Laux, Christian

  • 2011 Il livello di disclosure volontaria del modello di business all'interno del prospetto informativo di quotazione
    by Carlo Bagnoli & Giulia Redigolo

  • 2011 Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues
    by Helmut Dietl & Tobias Duschl & Markus Lang

  • 2011 "Global since Gold" The Globalisation of Conglomerates: Explaining the Experience from South Africa, 1990 - 2009
    by Grietjie Verhoef

  • 2011 Open Offers and Shareholders Earnings – Evidence from India
    by Nangia, Vinay Kumar & Agrawal, Rajat & Reddy, K. Srinivasa

  • 2011 Environmental Enforcement in Decentralised Governance Systems: Toward a Nationwide Level Playing Field
    by Eugene Mazur

  • 2011 Capital-Market Effects of Securities Regulation: Prior Conditions, Implementation, and Enforcement
    by Hans B. Christensen & Luzi Hail & Christian Leuz

  • 2011 Does the Introduction of IFRS Change the Timeliness of Loss Recognition? Evidence from German Firms
    by Sebastian Brauer & Carl-Friedrich Leuschner & Frank Westermann

  • 2011 Revisiting the OLI Paradigm: The Institutions, the State, and China's OFDI
    by Hao Liang & Bing Ren & Haikun Zhu

  • 2011 Amortisation Versus Impairment of Goodwill and Accounting Quality
    by Paul Van Hulzen & Laura Alfonso & Georgios Georgakopoulos & Ioannis Sotiropoulos

  • 2011 Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation
    by Nikolaos Eriotis & Filippos Stamatiadis & Dimitrios Vasiliou

  • 2011 Symposium: Unregulated Stock Markets in Second Life
    by Robert J. Bloomfield & Young Jun Cho

  • 2011 Audit and Oversight of Audit in terms of Commerce Law of Turkey
    by Gencoglu, Umit Gucenme & Isseveroglu, Gulsun & Ertan, Yasemin

  • 2011 Marketing Strategies Amid Prolonged Economic Crisis
    by Simona-Silvana MARGINEAN

  • 2011 Some Aspects Regarding Reform Of Romanian Accounting System
    by Daniel BOTEZ

  • 2011 Internal Audits at Local Governments. Audit Experiences of the State Audit Office of Hungary
    by Tamás Sepsey

  • 2011 Fiscal and Accounting Implications of Income Tax in Romania
    by Alin Monea

  • 2011 Some Aspects Regarding Implications of IAS 2 "Inventory" in Romanian Acounting
    by Alin Monea

  • 2011 Logical Design of the Application Regarding Financial Statements Submission
    by Claudia Isac & Alin Isac & Mircea Petrini

  • 2011 Improving the Quality of the Information Presented in Financial Statements by Using Information Technology
    by Vasile Dumitraș

  • 2011 The Accounting Treatment of the Tourism Unit’s Financial Statements in Agreement with the International Financial Reporting Standards
    by Bogdan Răvaș

  • 2011 Using the Database Management System of the Financial Statements Submission
    by Alin Isac & Claudia Isac & Anca Jarmila Guță

  • 2011 The Role of the Internal Audit in the Tourism Unit’s Risk Management Process
    by Bogdan Răvaș

  • 2011 Earnings Management And The Quality Of The Financial Reporting
    by INGRID SHULI &

  • 2011 The Accounting Normalisation in Romania: Past, Present and Future
    by Georgescu Cristina Elena

  • 2011 The Influence of the Fiscal Policy in Perpetuating the World Crisis
    by Fãdur Cristina-Ionela & Ciotinã Daniela

  • 2011 Corporate Responsibility and Control Risk
    by Grosu Maria

  • 2011 Study Regarding The Influence Of Romanian Accounting Regulations On Creative Accounting Techniques
    by GROSANU ADRIAN & RACHISAN PAULA RAMONA & BERINDE SORIN ROMULUS

  • 2011 Preference Of The Listed Entities Regarding The Selection Of The External Auditor
    by Fulop Melinda Timea & Tiron-Tudor Adriana & Span Georgeta Ancuta & Popa Irimie Emil

  • 2011 Codes And Practices Of Implementation Of Corporate Governance In Romania And Results Reporting
    by GROSU MARIA

  • 2011 Corporate Governance-The Role And Application Of The Principle Of Transparency
    by Fulop Melinda Timea

  • 2011 Principles- And Rules-Based Accounting Debate. Implications For An Emergent Country
    by Deaconu Adela

  • 2011 Accounting Standards and Global Convergence Revisited: Social Norms and Economic Concepts
    by Shizuki Saito

  • 2011 Internal Corporate Governance Mechanisms: Evidence From Taiwan Electronic Companies
    by Chiaju Kuo & Yung-Yu Lai & Shaio Yan Huang & Chung-Jen Fu

  • 2011 Should Last In First Out Inventory Valuation Methods Be Eliminated?
    by Peter Harris

  • 2011 Cpa’S Duties Toward Fraud Detection And Reporting: Taiwan Regulations
    by Chih-shun Hsu

  • 2011 Early Observations On The Quality Of Ifrs Reports: Evidence From Turkey
    by Önder Kaymaz & Yasemin Zengin Karaibrahimoğlu

  • 2011 Us Adoption Of Ifrs May Help To Jumpstart The Us Economy
    by Anne B. Fosbre & Ellen M. Kraft, & Paul B. Fosbre,

  • 2011 Revisiting The Relationship Between Option Expensing And Stock Returns
    by Rogelio J. Cardona

  • 2011 Do Changes In Pension Plan Accounting Standards Result In Better Market Valuation?
    by Karen C. Castro-González,

  • 2011 Multinational Companies - Between Restructuring and Transfer Pricing
    by Cristian - Marian Barbu

  • 2011 Market Perception of SOX Act in the Case of US Listed Banks
    by Martina Vitézová

  • 2011 Measuring a Bank’s Financial Health: A Case Study for the Greek Banking Sector
    by John Thalassinos & Konstantinos Liapis

  • 2011 From low-quality reporting to financial crises: Politics of disclosure regulation along the economic cycle
    by Bertomeu, Jeremy & Magee, Robert P.

  • 2011 Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?
    by Demerjian, Peter R.

  • 2011 The unintended consequences of PCAOB auditing Standard Nos. 2 and 3 on the reliability of preliminary earnings releases
    by Bronson, Scott N. & Hogan, Chris E. & Johnson, Marilyn F. & Ramesh, K.

  • 2011 The valuation impact of reconciling pro forma earnings to GAAP earnings
    by Zhang, Huai & Zheng, Liu

  • 2011 Financial Reporting and Characteristics of Impairment of Assets in Republic of Serbia
    by Mirko Andrić & Kristina Mijić & Dejan Jakšić

  • 2011 Public Finances Crises Within The Countries Of Piigs Group
    by JACEK JAWORSKI

  • 2011 An Analysis Of Sme Financial Statements After The Adoption Of Ifrs For Smes A South African Case Study
    by DANIE SCHUTTE & PIETER BUYS

  • 2011 Corporate Governance in Romania: from Regulation to Implementation
    by Maria MANOLESCU & Aureliana-Geta ROMAN & Mihaela MOCANU

  • 2011 Factors Influencing The Companies‘ Profitability
    by Camelia Burja

  • 2011 Territorial Regionalization, A Challenge? Territorial Regionalization Effect On Regional Accounts, The Case Of Romania
    by Maria Criveanu & Constanta Iacob

  • 2011 Cost Calculation In The Electrical Industry-Manufacture Large Electric Motors
    by Luminita Costache

  • 2011 The Results Of Practical Application Of Fs And D Methods For Evaluating The Effectiveness Of Management System Of Financial Control In The Joint Stock Companies
    by George Calota & Nicolae-Cristian Juscu

  • 2011 The Evolution Of Financial Standards For Small And Medium- Sized Entities "
    by Mateja Jerman & Gordana Ivankovič

  • 2011 Sustainability reporting and assurance in Great Britain and France
    by Elena-Roxana ANGHEL ILCU

  • 2010 3N mobil telekomünikasyon arabağlantı maliyet modeli
    by Ramazan YILMAZ & Gökhan ÖZER & Müberra GÜNGÖR

  • 2010 Berücksichtigung von Börsenkursen bei der Ermittlung von Barabfindungen im Rahmen von aktienrechtlichen Strukturmaßnahmen
    by Henselmann, Klaus & Schrenker, Claudia & Winkler, Nadine

  • 2010 Mandatory IFRS Reporting and Stock Price Informativeness
    by Beuselinck, C.A.C. & Joos, P.P.M. & Khurana, I.K. & van der Meulen, S.

  • 2010 Mandatory Adoption of IFRS and Analysts’ Forecasts Information Properties
    by Beuselinck, C.A.C. & Joos, P.P.M. & Khurana, I.K. & van der Meulen, S.

  • 2010 Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues
    by Helmut Dietl & Tobias Duschl & Markus Lang

  • 2010 Outcome Performance Measures of Environmental Compliance Assurance: Current Practices, Constraints and Ways Forward
    by Eugene Mazur

  • 2010 Evaluating the Effectiveness of National Labor Relations Act Remedies: Analysis and Comparison with Other Workplace Penalty Policies
    by Morris M. Kleiner & David Weil

  • 2010 Research in Accounting for Income Taxes
    by John Graham & Jana Raedy & Douglas Shackelford

  • 2010 Zur Finanzmarktkrise: Die Rolle der Immobilienbewertung
    by Oliver Arentz & Johann Eekhoff & Christine Arentz

  • 2010 Executive Pay Regulation: What Regulators, Shareholders, and Managers Can Learn from Major Sports Leagues
    by Helmut Dietl & Tobias Duschl & Markus Lang

  • 2010 Piracy, Music, And Movies: A Natural Experiment
    by Adermon, Adrian & Liang, Che-Yuan

  • 2010 Piracy, Music, and Movies: A Natural Experiment
    by Adermon, Adrian & Liang, Che-Yuan

  • 2010 Piracy, Music and Movies: A Natural Experiment
    by Adermon, Adrian & Liang, Che-Yuan

  • 2010 La inseguridad jurídica para los acreedores de las sociedades anónimas laborales ante el Real Decreto Ley 10/2008 de 12 de Diciembre: Mención a las sociedades constructoras y promotoras
    by Sonia Benito Hernández & María Olga Zúñiga Durán

  • 2010 Comparative Analysis on the Public Treasury Management Accounting in Romania - Present and Future -
    by Maria MORARU & Denisa ABRUDAN

  • 2010 International Management Accounting Standards Promote Business Growth
    by Jeno BEKE

  • 2010 The Practical Experience of Adapting to the International Accounting Standards
    by Jeno BEKE

  • 2010 Studiu comparativ privind politica de reevaluare a imobilizarilor corporale în România si Marea Britanie
    by Nicoleta Maria Cioara

  • 2010 Influence of Accounting Norms on Dividend Policies in the Czech Republic
    by Jana Ištvánfyová & Jiří Pelák

  • 2010 Necessity And Reality Between Information Transparency In Performance SMEs To Track
    by Constanţa Iacob & Silvia Simionescu (Buşe)

  • 2010 Business Management By International Accounting Standards
    by JENO BEKE &

  • 2010 The information content of SFAS No 131 interim segment reporting
    by Joong-Seok Cho

  • 2010 Business and economic aspects of accounting standardization in Hungary
    by Jeno Beke

  • 2010 Unity and Uniqueness in the Accounting Profession
    by Mitea Neluta & Vlad Costica

  • 2010 The Accounting Profession – Guilty or Victim During the Current Crisis
    by Mitea Neluta

  • 2010 The Evolutiontion Of The International Accounting Systems
    by Bostan Ionel & Grosu Veronica & Iancu Eugenia

  • 2010 The Accounting Systems of the Main Member States of the EU
    by Bostan Ionel & Grosu Veronica & Iancu Eugenia

  • 2010 Aspects Regarding the Accountancy of Mines Closure Projects Financed Owing to Loans Ratified by the World Bank
    by Boca (Rakos) Ileana-Sorina

  • 2010 Internationalization Of German Accounting - Do Fair-Value Valuations Lead To A Higher Quality Financial Reporting?
    by Bodo Runzheimer

  • 2010 Controversial Aspects Regarding The Accounting Harmonization Process In Romania. Harmonization, Convergence Or Conformity?
    by Scorte Carmen Mihaela & Popa Dorina Nicoleta & Andreica Horia Tudor

  • 2010 The Role Of The Accountant Professional In The Context Of The Corporate Governance And The Externalisation Of The Accounting Function
    by Boghean Florin & Hlaciuc Elena & Boghean Carmen

  • 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 Sustentable De La Region Fronteriza De Mexicali, Baja California, Mexico
    by Cesar Sanchez Ocampo & Lourdes Alicia Gonzalez Torres & Jesus Francisco Gutierrez Ocampo

  • 2010 A Roadblock To Us Adoption Of Ifrs Is Lifo Inventory Valuation
    by Anne B. Fosbre & Paul B. Fosbre & Ellen M. Kraft

  • 2010 Was The 2008 Financial Crisis Caused By A Lack Of Corporate Ethics?
    by Victor Lewis & Kenneth D. Kay & Chandrika Kelso & James Larson

  • 2010 Stability Of Rents And Returns As A Source Of Internal Financing: Evidence From Appalachian Coal Producers
    by C. W. Yang & Ken Hung

  • 2010 SME’s Views on the Adoption and Application of “IFRS for SMEs” in Turkey
    by Asuman Atik, Ph.D.

  • 2010 New Dimensions of Country Risk in the Context of the Current Crisis: A Case Study for Romania and Greece
    by Liviu Deceanu & Mirela Pintea & El Thalassinos & Vicky Zampeta

  • 2010 Governance Codes: Facts Or Fictions? A Study Of Governance Codes In Colombia
    by JULIÁN BENAVIDES FRANCO* & SAMUEL MONGRUT MONTALVÁN

  • 2010 The Effect of the Transparency Level of the ISE-Listed Banks on Liquidity
    by A. R. Zafer Sayar & Onder Kaymaz & Ali Alp

  • 2010 Financial Reporting for the Repo Transactions and the Impact of Proposed Amendments in IAS 39 and IFRS 7
    by Ýhsan Ugur Delikanli

  • 2010 Qualitative Factors Of Materiality - A Review Of Empirical Research
    by Emil Irimie Popa & Ancuta Georgeta Span & Timea Melinda Fulop

  • 2010 New Concepts In The Change Management Within Public Organizations
    by Ph.D Student Laurentiu Barcan

  • 2010 Requirements Regarding The Independence Of Statutory Auditors
    by Assoc. Prof. Ph.D Dragan Cristian & Lect. Ph.D Gherghinescu Oana

  • 2010 The limitations of the engagements to perform agreed-upon procedures regarding financial information according to ISRS 4400
    by Szora Attila TAMAS

  • 2010 Conditioning On Accounting Models, Application And Offer Of Accounting Information
    by Assoc. Prof. Valeriu Brabete Ph. D

  • 2010 Did Fair-Value Accounting Contribute to the Financial Crisis?
    by Christian Laux & Christian Leuz

  • 2009 Bank cash flows – a source of new insight?
    by Klumpes, Paul & Welch, Peter & Reibel, Andres

  • 2009 Bank Capital Requirements and Capital Structure
    by John P. Harding & Xiaozhong Liang & Stephen L. Ross

  • 2009 Did Fair-Value Accounting Contribute to the Financial Crisis?
    by Christian Laux & Christian Leuz

  • 2009 Potentiel régulatoire, Société et Légitimité
    by Jean-Pierre Galavielle

  • 2009 At stake with implementation: trials of explicitness in the description of the state
    by Fabian Muniesa & Dominique Linhardt

  • 2009 Oil in Colombia: History, Regulation and Macroeconomic Impact
    by Juan Carlos Echeverry & Jaime Navas & Verónica Navas & María Paula Gómez

  • 2009 The Impact of Privatisation on the Efficiency of Train Operation in Britain
    by Luisa Affuso & Alvaro Angeriz & Michael Pollitt

  • 2009 Applying 'Comply-or-Explain': Conformance with Codes of Corporate Governance in the UK and Germany
    by David Seidl & Paul Sanderson & John Roberts

  • 2009 Firm-specific factors influencing the selection of accounting options provided by the IFRS: Empirical evidence from Spanish market
    by Juana Aledo & Fernando García-Martínez & Juan M. Marín Diazaraque

  • 2009 Marco Institucional de la Contabilidad y las Finanzas
    by Galindo Lucas, Alfonso

  • 2009 An Economic Analysis of Cross-Listing Decisions and Their Impact on Earnings Quality
    by Roland Königsgruber

  • 2009 Réflexion Sur La Finalité Des Systèmes De Gouvernance D’Entreprises Et Leur Convergence
    by Céline DU BOYS & Bruno TIBERGHIEN

  • 2009 Innovations In Social And Environmental Reporting Based On The Knowledge Of Stakeholders’ Information Needs
    by GUSE Gina Raluca & CARAIANI Chirata & DASCALU Cornelia & LUNGU Camelia Iuliana

  • 2009 Voluntary Information Disclosure and Corporate Governance : The Empirical Evidence on Earnings Forecasts
    by Abe, Naohito & Chung, Yessica C.Y.

  • 2009 What To Know To Attract Structural Funds
    by Angela POPESCU

  • 2009 Finanzkrise: die Rolle der Rechnungslegung
    by Joachim Gassen

  • 2009 Some Issues About The Transition From U.S. Generally Accepted Accounting Principles (Gaap) To International Financial Reporting Standards (Ifrs)
    by Hlaciuc Elena & Mihalciuc Camelia Catalina & Cibotariu Irina Stefana & Apetri Anisoara Niculina

  • 2009 The Corporate Governance And The Organisational Governance In The Context Of Convergence And Managerial Accounting
    by Ph.D Student Bosoteanu Maria Cristina

  • 2009 Current Issues On Change Management In Public Organizations
    by Ph.D Student Laurentiu Barcan

  • 2008 Türkiye’de aracı kurumların sermaye piyasası düzenlemelerine uyum maliyetleri
    by Saim KILIÇ & Ali ALP & Önder KAYMAZ

  • 2008 Mandatory accounting disclosure by small private companies
    by Benito Arruñada

  • 2008 Footnotes Aren't Enough: The Impact of Pension Accounting on Stock Values
    by Julia Coronado & Olivia S. Mitchell & Steven A. Sharpe & S. Blake Nesbitt

  • 2008 Corporate Social Responsibility e sostenibilità d'impresa: primi risultati di una indagine esplorativa nel comparto delle lavorazioni meccaniche
    by Andrea GANZAROLI & Luigi ORSI

  • 2008 La normalisation financière internationale face à l’émergence de nouvelles autorités épistémiques américaines
    by Vanel, Grégory

  • 2008 Codice etico, modelli organizzativi e responsabilità amministrativa: l’applicazione del D.Lgs 231/2001 alle società di calcio professionistiche
    by Francesco Bof & Pietro Previtali

  • 2008 Regulation and Implementation of Accounting Standards in the Public and Non-profit Sector in USA
    by Jana Ištvánfyová & Ladislav Mejzlík

  • 2008 Is the Sarbanes-Oxley Act the Right Therapy?
    by Dana Kovanicová

  • 2008 The Association Between Accounting Information Disclosure And Stock Price
    by Hwei Cheng Wang & Hsain-Jane Chang

  • 2008 La gestión de lo público: Una perspectiva contable
    by Sandra Milena Muñoz López

  • 2008 Fundamentos Teóricos Del Modelo Contable Común Para Las Pymes De América Latina: Una Alternativa A La Regulación Contable Internacional Iasb
    by EUTIMIO MEJÍA SOTO & CARLOS ALBERTO MONTES SALAZAR & OMAR DE JESÚS MONTILLA GALVIS

  • 2008 La innovación en el gobierno de las cajas rurales españolas: evaluación de su e-gobierno corporativo
    by Elies Seguí Mas & Gabriel García Martínez & Agustín Romero Civera & Inmaculada Villalonga Grañana

  • 2008 The Body Of Expert And Licensed Accountants Of Romania - Organism Of Representation And Normalization For Profesional Accountants Of Romania
    by Rotila Aristita

  • 2008 The Influence Of The Integration In The European Union On The Romanian Fiscal Legislation
    by Muntean Mircea & Pacurari Doina

  • 2008 The Regarding The Users Of Financial Statements And Their Information Needs
    by Luca Mihaela

  • 2008 Classical Calculation Methods Of Costs And Their Limits In Actual Frame Of Romanian Economy. Present Tendencies In Costs Accountancy
    by Dragomirescu Simona-Elena & Solomon Daniela-Cristina

  • 2008 The Annual Reports And Financial Decisions
    by Maria Berheci

  • 2008 The taxing of the result, between the conformity and convergence of the accountancy
    by Danut CHILAREZ & Mircea PERPELEA

  • 2007 Reformen auf der Suche nach Skaleneffekten: die Struktur der Verwaltungs- und Verfahrenskosten der �ffentlichen Unfallkassen in Deutschland
    by Lukas Haag & Ashok Kaul

  • 2007 La creaci¢n de los Comit‚s de Auditor¡a en las Cajas de Ahorros espa¤olas
    by µlvarez Alonso, Jos‚ Ignacio

  • 2007 Transfers to the government of public corporation pension liabilities: The French case study
    by Laurent Paul & Christope Schalck

  • 2006 Проблемно-Ориентированный Анализ Трансакционных Издержек В Аграрной Экономике Региона:Диагностика, Решения
    by Шумакова, Оксана & Стукач, Виктор

  • Could IFRS Replace US GAAP? A Comparison of Earnings Attributes and Informativeness in the US Market
    by Elizabeth A. Gordon & Bjorn N. Jorgensen & Cheryl L. Linthicum

  • This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.