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

  • 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 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 & Mario Nicoliello

  • 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 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 Discontinuity of earnings and earnings changes distribution 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 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 A review of accounting research in the Asia Pacific region
    by Karen Benson & Peter M Clarkson & Tom Smith & Irene Tutticci

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

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

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

  • 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 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 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 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

  • 2014 Évaluer [Manager l'entreprise aux XXe et XXIe siècles]
    by Bensadon, Didier & Praquin, Nicolas

  • 2014 Évaluer [Manager l'entreprise au XIXe siècle]
    by Bensadon, Didier & Praquin, Nicolas

  • 2014 Voluntary disclosure of financial information by French firms: Does the introduction of IFRS matter?
    by de La Bruslerie, Hubert & Gabteni, Heger

  • 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

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

  • 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 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 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 Cordwell 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 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 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 Obligation de rendre des comptes : enjeux de légitimité et d’efficacité
    by Pras, Bernard & Zarlowski, Philippe

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

  • 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 IFRS Adoption in Canada: An Empirical Analysis of the Impact on Financial Statements
    by Michel Blanchette & François-Éric Racicot & Komlan Sedzro

  • 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 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 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 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 L’expert en comptabilité et le politique : le cas des relations entre le normalisateur comptable international et l’Union Européenne
    by Colasse, Bernard

  • 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 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 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 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 Accounting prescription and practice in nineteenth-century France. An analysis of bankruptcy cases
    by Labardin, Pierre

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

  • 2011 Ordnungspolitische Wirkungen des elektronischen Bundesanzeigers und einer Einführung der internationalen Rechnungslegung für nicht kapitalmarktorientierte Unternehmen (IFRS for SMes)
    by Markus Grottke

  • 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: Hysteresis, 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 The Effects of IFRS on Financial Ratios: Early Evidence in Canada
    by Michel Blanchette & François-Éric Racicot & Jean-Yves Girard

  • 2011 MD&A – Counterpart to or Distraction from Financial Reporting
    by Kevin Girdharry & Elena Simonova & Rock Lefebvre

  • 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 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 Les investissements incorporels (étude détaillée)
    by Farjaudon, Anne-Laure & Fabre, Karine

  • 2010 Les principes d’évaluation des IFRS relatifs aux immobilisations incorporelles
    by Farjaudon, Anne-Laure & Fabre, Karine

  • 2010 Les principes d’évaluation des IFRS relatifs aux immobilisations corporelles
    by Fabre, Karine & Farjaudon, Anne-Laure

  • 2010 Les organismes français successifs de normalisation comptable
    by Colasse, Bernard

  • 2010 De la nouvelle Autorité des normes comptables
    by Colasse, Bernard & Pochet, Christine

  • 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 Earnings Quality Differential Between Canadian and U.S. Public Companies
    by Kamalesh Gosalia

  • 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 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 Releasing of restricted shares, firm quality, and market trading activity
    by Xiao-dong Xu & Xia Wang & Yi Jin

  • 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 International Accounting Harmonisation: The Resistible Rise of the IASC/IASB
    by Colasse, Bernard

  • 2009 Communication sociétale : théories et pratiques
    by Oxibar, Bruno

  • 2009 Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s
    by Chiapello, Eve & Berland, Nicolas

  • 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 Fair Value Accounting: The Road to Be Most Travelled
    by Rock Lefebvre & Elena Simonova & Mihaela Scarlat

  • 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 Comme l’entreprise l’État doit adopter une culture du résultat
    by Chatelain-Ponroy, Stéphanie & Sponem, Samuel

  • 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 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 Information sociétale et IFRS
    by Oxibar, Bruno

  • 2007 Enron: widespread myopia
    by Daidj, Nabyla & Chabrak, Nihel

  • 2007 Le contrôle de gestion, un levier de la mutation des entreprises publiques de réseau françaises ? Une étude de cas longitudinale
    by David, Gilles

  • 2007 Analyse des déterminants de la diffusion d'informations sociétales dans les rapports annuels par les entreprises du CAC 40
    by Damak-Ayadi, Salma

  • 2007 A comparative study of the French and international regulations and practices as regards accounting treatment of intangible assets
    by Farjaudon, Anne-Laure & Fabre, Karine

  • 2007 Reformen auf der Suche nach Skaleneffekten: die Struktur der Verwaltungs- und Verfahrenskosten der öffentlichen 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 Une étude exploratoire des règles et pratiques françaises et internationales en matière de traitement comptable des actifs incorporels
    by Farjaudon, Anne-Laure & Fabre, Karine

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

  • 2006 Les principes d’évaluation des IFRS relatifs aux immobilisations corporelles
    by Farjaudon, Anne-Laure & Fabre, Karine

  • 2006 La comptabilité, épicentre de la matière imposable (1916-1926) ?
    by Praquin, Nicolas

  • 2006 Chiffres comptables et normalisation internationale
    by Praquin, Nicolas

  • 2006 Les entreprises françaises doivent se mobiliser sur les IFRS
    by Casta, Jean-François & Marteau, Patrice

  • 2006 Les pratiques des établissements d'enseignement supérieur et de recherche en matière de pilotage et de contrôle de gestion. 1. Les outils
    by Chatelain-Ponroy, Stéphanie & Rival, Madina & Sponem, Samuel & Torset, Christophe

  • 2006 Public accounting system in France: The case of the Great Exhibitions held in Paris during the second half of the 19th century
    by Michaïlesco, Céline

  • 2006 Les principes d’évaluation des IFRS relatifs aux immobilisations incorporelles
    by Fabre, Karine & Farjaudon, Anne-Laure

  • 2006 Existe-t-il un risque de non-conformité dans l’application des IFRS ?
    by Casta, Jean-François & Escaffre, Lionel

  • 2005 Falsifications et manipulations comptables
    by Praquin, Nicolas & Lemarchand, Yannick

  • 2005 Goodwill and IAS/IFRS : an empirical study of French listed groups
    by Farjaudon, Anne-Laure & Fabre, Karine

  • 2005 Enron : Widespread Myopia
    by Daidj, Nabyla & Chabrak, Nihel

  • 2005 Informations sur les risques : imbrication des sources et accroissement des contraintes
    by Thuelin, Elisabeth & Henneron, Sandrine & Touron, Philippe

  • 2005 Analyse des facteurs explicatifs de la publication des rapports sociétaux en France
    by Damak-Ayadi, Salma

  • 2005 Measuring Up: A Study on Corporate Sustainability Reporting in Canada
    by Rock Lefebvre & Philip Gans

  • 2004 La normalisation comptable et ses acteurs
    by Chantiri-Chaudemanche, Rouba

  • 2004 Responsable mais pas comptable
    by Quairel, Françoise

  • 2004 Determinants of the corporate decision to disclose stakeholders’ reports in France
    by Damak-Ayadi, Salma

  • 2004 The Development and Decline of Law in French Accounting Regulation
    by Colasse, Bernard & Standish, Peter

  • 2004 Harmonisation comptable internationale: la résistible ascension de l'IASC-IASB
    by Colasse, Bernard

  • 2004 Performance et juste valeur : la communication financière des établissements de crédit
    by Escaffre, Lionel & Thuelin, Elisabeth

  • 2003 De la modernité des normes internationales et de la juste valeur en comptabilité
    by Richard, Jacques

  • 2003 Gouvernance des SA et transfert de risques : le cas des obligataires et les réponses de la législation comptable (1856-1943)
    by Praquin, Nicolas

  • 2003 Les normes comptables et le monde post-Enron
    by Mistral, Jacques & de Boissieu, Christian & Lorenzi, Jean-Hervé

  • 2003 Reporting sociétal : limites et enjeux de la proposition de normalisation internationale "Global Reporting Initiative"
    by Quairel, Françoise & Capron, Michel

  • 2002 La diffusion d’informations financières sur les sites internet des sociétés cotées : évaluation des positions de la COB
    by Oxibar, Bruno

  • 2001 Le lissage du résultat : enjeux spécifiques au secteur bancaire français
    by Thuelin, Elisabeth

  • 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

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