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Content
June 2012, Volume 11, Issue 2
- 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
March 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
December 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
September 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
June 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
March 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