Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies
Journal of Accounting and Management Information Systems
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Series handle: repec:ami:journl
ISSN: 1583-4387
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ISSN: 1583-4387
Citations RSS feed: at CitEc
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2016, Volume 15, Issue 2
- 193-205 Introduction to the Special Issue on Corporate Social Reporting In Central and Eastern Europe
by Catalin Nicolae Albu & Cagnur Balsari & Joanna Krasodomska - 206-254 CSR in Poland: Institutional Context, Legal Framework and Voluntary Initiatives
by Joanna Dyczkowska & Joanna Krasodomska & Jan Michalak - 255-303 Corporate Social Responsibility and Accounting in Poland: A Literature Review
by Halina Waniak-Michalak & Malgorzata Macuda & Joanna Krasodomska - 304-340 The Role of the Stakeholders in the Institutionalization of the CSR Reporting In Romania
by Raluca Gina Guse & Alina Almasan & Cristina Circa & Madalina Dumitru - 341-371 Archival Analysis of Corporate Social Responsibility Research: The Romanian Perspective
by Camelia I. Lungu & Chirata Caraiani & Cornelia Dascalu & Dan Turcu & Mihaela Turturea - 372-400 Corporate Social Responsibility and Regulatory Initiatives in Turkey: Good Implementation Examples
by Gonenc Demir & Melissa N. Cagle & A. Fatih Dalkilic - 401-419 Corporate Social Responsibility Research in Accounting: Evidence from Turkey
by Ummuhan Aslan & Secil Sigali - 420-427 To Find a Standard Format That Measures the Activities of a Micro, Small or Medium Business Entity. A Pitch
by Peter Ellis - 428-433 Investor Sentiment, Executive Compensation, and Investment – Some International Evidence: A Pitch
by Dewan Mostafizur Rahman - 434-439 The Role of Corporate Versus Product Brand Dominance in Brand Portfolio Overlap: A Pitch
by Ann Wallin & Amanda Spry
2016, Volume 15, Issue 1
- 5-26 IFRS Implementation in Turkey: Benefits and Challenges
by Oguzhan Bahadir & Volkan Demir & Asli Gul Oncel - 27-57 Towards an Investigation of Credit Risk Determinants in Eurozone Countries
by Vasiliki Makri - 58-71 Is The Higher Value of Green Buildings Reflected In Current Valuation Practices?
by Costin Ciora & Gunther Maier & Ion Anghel - 72-89 The New Key Drivers to Improve the Open Government Performances: Some Empirical Evidences from Italy
by Massimo Pollifroni & Gheorghe Militaru & Adrian Ioana - 90-111 Assessing the Actual Stage of Social and Environmental Reporting of the Companies Listed at Bucharest Stock Exchange
by Mihaela Turturea - 112-130 Students’ Awareness on Information Security between Own Perception and Reality – An Empirical Study
by Victoria Stanciu & Andrei Tinca - 131-153 The Role of Accounting Internships in Preparing Students’ Transition from School to Active Life
by Nadia Albu & Daniela Artemisa Calu & Gina Raluca Guse - 154-159 Study of the Contagion Mechanism for Opening Risk of Emerging Equity Markets in BRICS Countries: A Pitch
by Rui Xue - 160-167 Converting Planetary Boundaries into Action, a New Approach to Meeting Global Greenhouse Gas Targets: A Pitch
by Saphira Rekker - 168-177 Private Firms’ Adaptation to Climate Change within the Context of Developing Countries: A Pitch
by Syed Khuram Shahzad - 178-185 Pairs Trading and Market Efficiency Using an Adaptive Market Hypothesis Framework: A Pitch
by Hossein Rad
2015, Volume 14, Issue 4
- 599-626 The Persistence of the Accounting Policies After the Transition to IFRS of the Romanian Listed Companies
by Costel Istrate - 627-654 Professional Autonomy and IFRSS Adoption
by Bogdan Dima & Stefana Maria Dima & Miruna Nachescu & Chiara Saccon - 655-684 Impact of Executives’ Profile on the Extent of Voluntary Financial Disclosure: The Case of Tunisian Companies
by Salma Damak-Ayadi & Emna Klibi - 685-703 The Generalizability of Financial Distress Prediction Models: Evidence from Turkey
by Ibrahim Onur Oz & Tezer Yelkenci - 704-731 Researching the Level of Diffusion of Selective Management Accounting Techniques by Bangladeshi Firms
by Nikhil Chandra Shil & Mahfuzul Hoque & Mahmuda Akter - 732-747 Timely Loss Recognition and the Value Relevance of the Romanian Listed Companies Considering the IFRS Approach
by Florin Dobre & Laura Brad & Radu Ciobanu - 748-769 The Usefulness of Accounting Information on Financial Instruments to Investors Assessing Non-Financial Companies. An Empirical Analysis on the Bucharest Stock Exchange
by Maria Carmen Huian - 770-790 Corporate Governance Transparency and Board Independence: The Case of Four European Emerging Countries
by Ruxandra-Adriana Mateescu
2015, Volume 14, Issue 3
- 439-452 What Kind of Accounting Standards Should the IASB Write?
by Mary Tokar - 453-482 Determinants of The Level of Information Disclosure in Financial Statements Prepared in Accordance With IFRS
by Anna Bialek-Jaworska & Anna Matusiewicz - 483-507 Contributions to an Improved Framework for Integrated Reporting
by Tudor Oprisor - 508-545 Corporate Governance, Audit Committee and the Internet Reporting Of Strategic Information by UAE Non-Financial Listed Firms
by Mostafa Kamal Hassan - 546-574 Determinants of Demand and Supply of Accounting and Audit Services in SMEs: Evidence from Nigeria
by Semiu Babatunde Adeyemi & Sunday Obah & Ini Etete Udofia - 575-590 Pamukkale University, Denizli, Turkey
by Muhammed Kursad Ozlen
2015, Volume 14, Issue 2
- 239-246 Editorial. Accounting Academia in Central and Eastern Europe
by Catalin Nicolae Albu & Nadia Albu & Belverd Needles, Jr. - 247-274 Introduction to the Special Issue on Accounting Academia in Central and Eastern Europe
by Catalin Nicolae Albu & Nadia Albu - 275-302 Difficulties in the Accounting Research–Practice–Teaching Relationship: Evidence from Romania
by Corina Grosu & Alina Carmen Almasan & Cristina Circa - 303-327 Training for an International Academic Career: Structuring a Successful PhD Program in Romania
by Claudia Urdari & Vlad Andrei Porumb & Ion Anghel - 328-361 Czech Accounting Academia and Practice: Historical Roots and Current Issues
by Irena Jindrichovska & Dana Kubickova - 362-377 An Empirical Analysis of Metadiscourse in the Abstracts of Romanian Accounting Research Articles
by Mihaela Mocanu - 378-397 Blended Learning in Tertiary Accounting Education in the CEE Region – A Polish Perspective
by Konrad Grabinski & Marcin Kedzior & Joanna Krasodomska - 398-431 Some Issues Related To Cash Flow Statement in Accounting Education: The Case of Turkey
by Can Ozturk
2015, Volume 14, Issue 1
- 5-35 Green Business: A Brief Financial Profile of the Romanian Eco-Industry
by Cristina Circa & Alina Almasan - 36-59 Accounting Education and Its Place in the Romanian Economic Education Literature
by Ileana Cosmina Pitulice & Lidia Cristina Manea - 60-78 Credit Risk Prediction: A Comparative Study between Discriminant Analysis and the Neural Network Approach
by Sihem Khemakhem & Younes Boujelbene - 79-106 Bank Credit Risk Analysis with K-Nearest-Neighbor Classifier: Case of Tunisian Banks
by Aida Krichene Abdelmoula - 107-127 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 - 128-152 Understanding Audit Reporting Changes: Introduction of Key Audit Matters
by George-Silviu Cordos & Melinda-Timea Fulop - 153-169 The Value of Discretionary Accruals Computed Using both National and International Standards
by Florin Dobre & Laura Brad & Radu Ciobanu - 170-192 Corporate Governance Disclosure Practices and Their Determinant Factors in European Emerging Countries
by Ruxandra-Adriana Mateescu - 193-216 Corporate Governance Disclosure of Banks in Romania and Malaysia and the Quality of the Web Sites
by Ionelia-Alexandra Feldioreanu & Crina Seria - 217-233 E-Government towards Transparency: A Comparative Analysis Applied To the Italian Public Sector
by Massimo Pollifroni
2014, Volume 13, Issue 4
- 607-622 Alpha
by Robert Faff - 623-642 The Value Relevance of Financial Distress Risk in the Case of RASDAQ Companies
by Ioan-Bogdan Robu & Mihaela-Alina Robu & Marilena Mironiuc & Florentina Olivia Balu - 643-664 “Colorful” Approach Regarding Creative Accounting. An Introspective Study Based On the Association Technique
by Diana Elisabeta Balaciu & Victoria Bogdan & Liliana Feleaga & Adela-Laura Popa - 665-685 Using Importance Performance Analysis to Evaluate the Satisfaction of Activity-Based Costing Adopters
by Karim Charaf & Ahmed Fath-Allah Rahmouni - 686-718 Audit Pricing, Start-Up Cost and Opinion Shopping
by Oladipupo Muhrtala Tijani & Ahmad Bukola Uthman & Zayyad Abdul-Baki & Lukman Adebayo Oke - 719-738 Bearer Plants: Stakeholders’ View on the Appropriate Measurement Model
by Maria Ionela Damian & Sorana Mihaela Manoiu & Carmen Giorgiana Bonaci & Jiri Strouhal - 739-754 A Critical Look on the Student’s Internet Use – An Empirical Study
by Victoria Stanciu & Andrei Tinca - 755-773 Contractual Balance in the Context of the Post-Economic Crisis and the New Romanian Civil Code
by Bazil Oglinda - 774-799 An Analysis of the Convergence Level of Tangible Assets (PPE) According to Romanian National Accounting Regulation and IFRS for Smes
by Maria Madalina Buculescu (Costica) & Bogdan Nicolae Velicescu - 800-819 An Analysis of the International Proposals for Harmonization Accounts Statement and Government Finance Statistics
by Andrei Razvan Crisan & Melinda Timea Fulop
2014, Volume 13, Issue 3
- 430-448 Determinants of the extent of Asia-Pacific banks’ derivative activities
by Hue Hwa Au Yong & Robert Faff & Keryn Chalmers - 449-465 Determinants of voluntary IFRS adoption in an emerging market: Evidence from Turkey
by Yigit Bora Senyigi - 466-491 Impact of IFRS on the accounting numbers of Romanian listed companies
by Costel Istrate - 492-519 Preparedness for and perception of IFRS for SMEs: evidence from Turkey
by Merve Kilic & Ali Uyar & Basak Ataman - 520-536 The Impact of IFRS Adoption on Audit Fees: Evidence from Jordan
by Khaled E. Abu Risheh & Mo'taz Amin Al-Saeed - 537-558 The current status of management accounting in Romania: the accountants' perception
by Corina Grosu & Alina Almasan & Cristina Circa - 559-583 Factors affecting establishment of an institutional knowledge management culture – a study of organizational vision
by Irina Bogdana Pugna & Dana-Maria Boldeanu - 584-598 The Whistleblowing Policies in Romania’s Labour Law
by Raluca Dimitriu
2014, Volume 13, Issue 2
- 182-197 Editorial - IFRS application in Central and South-Eastern European countries
by Nadia Albu & Catalin Nicolae Albu - 198-235 The development of accounting and application of IFRS in the Czech Republic
by Irena Jindrichovska & Dana Kubickova & Sarka Kocmanova - 236-258 Implementation of IFRSs and IFRS for SMEs: the case of Estonia
by Lehte Alver & Jaan Alver & Liis Talpas - 259-280 Transition to IFRS in the Republic of Moldova: general and practical aspects
by Olesea Ghedrovici & Svetlana Mihaila & Lica Erhan & Aliona Birca - 281-310 The Polish accounting system and IFRS implementation process in the view of empirical research
by Konrad Grabinski & Marcin Kedzior & Joanna Krasodomska - 311-350 IFRS adoption in developing countries: the case of Romania
by Mihaela Ionascu & Ion Ionascu & Marian Sacarin & Mihaela Minu - 351-372 IFRS application in Slovenia
by Mateja Jerman & Ales Novak - 373-399 IFRS implementation and studies in Turkey
by Cagnur Kaytmaz Balsari & Secil Varan - 400-422 Implementation of International Financial Reporting Standards in Ukraine
by Ruslana Kuzina
2014, Volume 13, Issue 1
- 4-34 An Investigation of Compliance with International Financial Reporting Standards by Listed Companies in Turkey
by Volkan Demir & Oguzhan Bahadir - 35-49 A Discussion over IFRS’ Adoption in Islamic Countries
by Stefana Maria Dima & Bogdan Dima & Ovidiu Megan & Luminiþa Paiusan - 50-81 Assessment of Quality of Internet Financial Disclosures Using a Scoring System. A Case of Polish Stock Issuers
by Joanna Dyczkowska - 82-97 Financial Ratios as Performance Measure: A Comparison of IFRS and Nigerian GAAP
by Zayyad Abdul-Baki & Ahmad Bukola Uthman & Mubaraq Sanni - 98-110 Audit Pricing in China and Pakistan: A Comparative Review of Audit Practices
by Zahid Irshad Younas & Patrick Velte & Khadija Ashfaq - 111-158 A Theoretical Model of Code of Ethics Conceptualized From Companies’ Public Disclosures on Ethics
by Elena Roxana Anghel-Ilcu - 159-174 The Effects of Corporate Governance Mechanisms on Earnings Management of Listed Firms in Nigeria
by Uwalomwa Uwuigbe & Daramola Sunday Peter & Anjolaoluwa Oyeniyi
2013, Volume 12, Issue 4
- 510-536 Liquidity, Sentiment and Segmentation: A Survey of Closed-End Fund Literature
by Mary FLETCHER - 537-552 Exploring the Recent Evolution of the Accounting Profession in Romania – An Institutional Approach
by Nadia ALBU - 553-577 Compliance with the Principles of Corporate Governance: Different Perspectives from Jordan
by Mo'taz Amin AL-SA'EED - 578-594 Supporting Management Decisions by Using Artificial Neural Networks for Exchange Rate Prediction
by Laura Maria BADEA (STROIE) - 595-625 Does the Extent to Which an ERP System is Human-Centered Contribute to User Satisfaction with That System?
by Petrus A. USMANIJ & Mei-Tai CHU & Rajiv KHOSLA - 626-649 ERP Solutions between Success and Failure
by Victoria STANCIU & Andrei TINCA - 650-670 Information System for the Management of the Processes
by Vladimir KRAJCIK - 671-696 An Analysis Framework for Defining the Required IT&C Competencies for the Accounting Profession
by Catalin Georgel TUDOR & Mirela GHEORGHE & Mirela OANCEA & Robert SOVA
2013, Volume 12, Issue 3
- 388-404 Accounting Policy Options under IFRS: Evidence from Turkey
by Oguzhan BAHADIR & Buke TOLGA - 405-423 Perceptions of Accounting Professionals on IFRS Application at the Individual Financial Statements: Evidence from Romania
by Marian SACARIN & Stefan BUNEA & Maria Madalina GIRBINA - 424-439 How Relevant is Size for Setting the Scope of The IFRS for SMEs?
by Catalin Nicolae ALBU - 440-454 A Takeover Case from Turkey’s Privatization Affords of the State Owned Enterprises: Two-Step Leveraged Buyout Transaction
by Recep PEKDEMIR & Ayca Zeynep SUER & Melis ERCAN - 455-470 Pros and Cons for the Implementation of Target Costing Method in Romanian Economic Entities
by Sorin BRICIU & Sorinel CAPUSNEANU - 471-488 The Behavioral Intention of Malaysian Students toward Accounting Discipline
by Gholamreza ZANDI & Babak NAYSARY & Say SOK KWAN - 489-503 Centrifugal Trends in Collective Bargaining
by Raluca DIMITRIU
2013, Volume 12, Issue 2
- 144-154 Generating Innovative Research Ideas
by Donald STOKES - 155-189 The Role of Management as a User of Accounting Information: Implications for Standard Setting
by Brigitte EIERLE & Wolfgang SCHULTZE - 190-212 Assuming the Worst: The Shifting Sands of Pension Accounting
by Alistair BYRNE & Iain CLACHER & David HILLIER & Allan HODGSON - 213-234 Voluntary Demand for Auditing by Farm Businesses: An Australian Perspective
by Peter CAREY & George TANEWSKI - 235-262 Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services
by Si Wen (Stacey) WANG & David HAY - 263-279 Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation?
by Gary MONROE & Sarowar HOSSAIN - 280-301 The Effect of the Introduction of the Euro on Asymmetric Stock Market Returns Volatility Across the Euro-Zone
by Simon MOORHEAD & Robert BROOKS - 302-318 Oil, Oil Volatility and Airline Stocks: A Global Analysis
by Mohan NANDHA & Robert BROOKS & Robert FAFF - 319-344 An Investigation of the Interest Rate Risk and Exchange Rate Risk of rhe European Financial Sector: Euro Zone Versus Non-Euro Zone Countries
by Amalia DI IORIO & Robert FAFF & Harald SANDER - 345-378 The Soviet Accounting Bulletin, 1973-1983
by David ALEXANDER
2013, Volume 12, Issue 1
- 4-21 The Role of Organizational and Cultural Factors in the Adoption of Activity-Based Costing: The Case of Moroccan Firms
by Karim CHARAF & Pierre-Laurent BESCOS - 22-38 The Relationship between Activity Based Costing, Business Strategy and Performance in Moroccan
by Azzouz ELHAMMA & Zhang YI FEI - 39-60 A Comparative Study on the Business School Students’ Perceptions on the Professional Accountancy of Turkey
by Isil PEKDEMIR & Recep PEKDEMIR & Yasemin SEN - 61-75 Accounting Professionals’ Perceptions of Ethics Education: Evidence from Turkey
by Ali UYAR & Ali Haydar GUNGORMUª - 76-100 Effects of Financial and Non-Financial Information Disclosure on Prices’ Mechanisms for Emergent Markets: The Case of Bucharest Stock Exchange
by Bogdan DIMA & Ioan CUZMAN & Stefana DIMA (CRISTEA) & Otilia SARAMAT - 101-117 Implications of the Operational Risk Practices Applied in the Banking Sector on the Information Systems Area
by Pavel NASTASE & Simona Felicia UNCHIASU - 118-131 Decoding Gimmicks of Financial Shenanigans in Telecom Sector in India
by Sandeep GOEL
2012, Volume 11, Issue 4
- 510-531 Corporate Governance in Turkey: Issues and Practices of High-Performance Companies
by Belverd E. NEEDLES, Jr. & Ahmet TUREL & Evren Dilek SENGUR & Asli TUREL - 532-544 Fair Value Measurements and Earnings Forecasts Accuracy: Evidence for Romanian Listed Companies
by Mihaela IONASCU - 545-563 Intangible Assets: Are These Resources Sufficiently Visible and Properly Controlled?
by Adriana - Sofia DUMITRESCU - 564-586 The Impact of Direct Benefits of Control on the Price Informative Value of Voluntary Information Disclosure: An Empirical Study of the Iranian Public Listed Companies
by Gholamreza ZANDI & Alireza SHAHABI - 587-620 Credit–Risk Assessment Using Support Vectors Machine and Multilayer Neural Network Models: A Comparative Study Case of a Tunisian Bank
by Adel KARAA & Aida KRICHENE - 621-636 Training Issues in ERP Implementations
by Iuliana DOROBAT & Floarea NASTASE - 637-651 BPMN vs. UML Activity Diagram for Business Process Modeling
by Cristina Venera GEAMBASU
2012, Volume 11, Issue 3
- 306-334 An Investigation on Possible Links between Risk Management, Performance Measurement and Reward Schemes
by Selena AURELI & Federica SALVATORI - 335-370 Determinants of the Extent of Voluntary Disclosure in the Annual Reports of the Tunisian Firms
by Raida CHAKROUN & Hamadi MATOUSSI - 371-390 Auditor Engagement Decision: An Exploratory Study in the Tunisian Context
by Insaf OUERTANI & Salma DAMAK AYADI - 391-423 The Told and Retold Story of Romanian Accounting
by Iulia JIANU & Ionel JIANU - 424-441 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 - 442-454 Dividend Policy and Firm Performance: A Study of Listed Firms in Nigeria
by Uwalomwa UWUIGBE & Jimoh JAFARU & Anijesushola AJAYI - 455-483 A Typology of Situations of Accounting Systems Integration
by Lazhar EL ORF - 484-500 Cloud Identity and Access Management – A Model Proposal
by Dragos Marian MANGIUC
2012, Volume 11, Issue 2
- 141-162 A Profile of JAMIS Publications between 2006 and 2012. Reflections on the Journey towards Internationalization
by Nadia ALBU & Camelia Iuliana LUNGU - 163-173 Bridging the Gap between Accounting Academic Research and Practice: Some Conjectures from Romania
by Catalin Nicolae ALBU & Serban TOADER - 174-186 The Use of Accounting Information by Financial Analysts in Emergent Markets: The Case of Romania
by Mihaela IONASCU & Ion IONASCU - 187-190 Comments on “The Use of Accounting Information by Financial Analysts in Emergent Markets: The Case of Romania”
by Razvan NAN - 191-208 Perceptions of Preparers from Romanian Banks Regarding IFRS Application
by Madalina GIRBINA & Mihaela MINU & Stefan BUNEA & Marian SACARIN - 209-212 Comments on “Perceptions of Preparers from Romanian Banks Regarding IFRS Application”
by Andrei DOCHIA - 213-238 Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices
by Diana Elisabeta BALACIU & Victoria BOGDAN & Ioana Teodora MESTER & Dana GHERAI - 239-242 Comments on “Empirical Evidences of Romanian Auditors’ Behavior Regarding Creative Accounting Practices”
by Tal LAHAV - 243-263 Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets
by Costel ISTRATE - 264-266 Comments on “Impact of IFRS on Romanian Accounting and Tax Rules for Fixed Tangibles Assets”
by Clemente KISS - 267-294 The Relationship between Environmental Reporting and Corporate Governance Characteristics of Romanian Listed Entities
by Ionel-Alin IENCIU - 295-297 Comments on “The Relationship between Environmental Reporting and Corporate Governance Characteristics of Romanian Listed Entities”
by Gheorghita DIACONU
2012, Volume 11, Issue 1
- 4-26 Financial Characteristics of High Performance Companies in Turkey: A Comparative Analysis of Stable Economy in the Financial Crisis Era
by Ahmet TUREL & Asli TUREL & Belverd E. NEEDLES, Jr. - 27-43 Romanian Professional Accountants’ Perception on the Differential Financial Reporting for Small and Medium-Sized Enterprises
by Stefan BUNEA & Marian SACARIN & Mihaela MINU - 44-55 Assessment of the IT Governance Perception within the Romanian Business Environment
by Pavel NASTASE & Simona Felicia UNCHIASU - 56-75 Social Networking as an Alternative Environment for Education
by Andrei STANCIU & Florin MIHAI & Ofelia ALECA - 76-96 Semantic Annotation and Association of Web Documents: A Proposal for Semantic Modeling in the Context of E-Recruitment in the IT Field
by Bogdan IONESCU & Iuliana IONESCU & Vasile FLORESCU & Andrei TINCA - 97-111 Assurance on the Reliability of Mobile Payment System and Its Effects on Its’ Use: An Empirical Examination
by Priyanka MEHARIA - 112-130 Corporate Governance, Internal Audit and Environmental Audit - The Performance Tools in Romanian Companies
by Maria RADU
2011, Volume 10, Issue 4
- 444-458 The Financial Auditor’s Risk Behavior – The Influence of Age on Risk Behavior in a Financial Audit Context
by Iancu Octavian IONESCU & Eugeniu TURLEA - 459-478 Exploratory Study on Social and Environmental Reporting of European Companies in Crises Period
by Camelia Iuliana LUNGU & Chirata CARAIANI & Cornelia DASCALU & Raluca Gina GUSE - 479-494 Influence Factors for the Choice of a Software Development Methodology
by Cristina Venera GEAMBASU & Iulia JIANU & Ionel JIANU & Alexandru GAVRILA - 495-515 Using Control Frameworks to Map Risks in Web 2.0 Applications
by Riaan J. RUDMAN - 516-534 Enterprise 2.0 – Is The Market Ready?
by Dragos Marian MANGIUC - 535-546 An Econometric Analysis of the Operating Profit of Romanian Companies
by Adriana DEACONU - 547-563 Flexibilizing the Termination of the Employment Contract: Pros and Cons
by Raluca DIMITRIU
2011, Volume 10, Issue 3
- 302-317 Impacts and Changes in the Accounting Policies after the IAS Adoption: A Comparison between the Manufacturing and the Commercial Sector in Greece
by Sotirios KARATZIMAS & Stella ZOUNTA & Vagia KYRIAKIDOU - 318-325 Properties of Analysts’ Forecasts for Romanian Listed Companies: How Much Do Firm-Specific Factors Matter?
by Mihaela IONASCU - 326-350 Value Relevance of Consolidated Versus Parent Company Financial Statements: Evidence from the Largest Three European Capital Markets
by Victor-Octavian MULLER - 351-374 A Hybrid Device of Self Organizing Maps (SOM) and Multivariate Adaptive Regression Splines (MARS) for the Forecasting of Firms’ Bankruptcy
by Javier DE ANDRES & Fernando SÁNCHEZ-LASHERAS & Pedro LORCA & Francisco Javier DE COS JUEZ - 375-396 A Historical Approach of Change in Management Accounting Topics Published in Romania
by Madalina DUMITRU & Daniela Artemisa CALU & Catalina GORGAN & Adriana CALU - 397-423 Stock Investors’ Response to Disclosures of Material Weaknesses in Internal Control
by Mirela DOBRE - 424-436 The Impact of Teleworking on The Audit Mission
by Pavel NASTASE & Corina IONESCU
2011, Volume 10, Issue 2
- 102–105 Introduction to the Special Issue on “National Perspectives on International Accounting Harmonization”
by David ALEXANDER & Catalin Nicolae ALBU - 106–134 The illusion of comparable European IFRS financial statements. Beliefs of auditors, analysts and other users
by Vicky COLE & Joel BRANSON & Diane BREESCH - 135–168 Accounting and the Environmental Factors - an Empirical Investigation in Post-Communist Romania
by Adela DEACONU & Anuta BUIGA - 169–201 Motivating Accounting Professionals in Romania. Analysis after Five Decades of Communist Ideology and Two Decades of Accounting Harmonization
by Razvan V. MUSTATA & Szilveszter FEKETE & Dumitru MATIS & Carmen Giorgiana BONACI - 202–227 CSR and Environmental Reporting in the Czech Republic and Romania: Country Comparison of Rules and Practices
by Irena JINDRICHOVSKA & Irina PURCAREA - 228–248 Market Reaction to Mandatory IFRS Adoption: Evidence from Poland
by Karol Marek KLIMCZAK - 249–274 Multiple Evaluation Options & Comparability: Equity Investments in Italy and Spain
by Simona CATUOGNO & Alessandra ALLINI - 275–294 The Financial Impact of the Proposed Amendments to IAS 17: Evidence from Belgium and the Netherlands
by Deborah BRANSWIJCK & Stefanie LONGUEVILLE & Patricia EVERAERT
2011, Volume 10, Issue 1
- 4-24 Corporate Governance in Romania: from Regulation to Implementation
by Maria MANOLESCU & Aureliana-Geta ROMAN & Mihaela MOCANU - 25-42 Recognising Revenue from the Construction of Real Estate in Financial Statements of Developers in Poland
by Renata DYLAG & Malgorzata KUCHARCZYK - 43-54 The Power and the Glory of Big 4: A Research Note on Independence and Competence in the Context of IFRS Implementation
by Catalin Nicolae ALBU & Nadia ALBU & Szilveszter FEKETE PALI-PISTA & Dan CUZDRIOREAN VLADU - 55-73 The Needs of the Financial Labour Market in Romania and the Answer of the Local Universities to This Social Demand
by Paul DIACONU & Nicoleta COMAN & Catalina GORGAN & Vasile GORGAN & Codrina SANDRU - 74-92 A Fresco of the First Financial Reporting Attempts in Romania: The Period 1837-1920
by Ramona LAPTES