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Munich Personal RePEc Archive

Items where Subject is "M41 - Accounting"

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Number of items at this level: 456.

A

Abdullah, Azrul and Ku Ismail, Ku Nor Izah (2017): Companies’ Characteristics and the Choice of Hedge Accounting for Derivatives Reporting: Evidence from Malaysian Listed Companies. Published in: International Journal of Accounting, Auditing and Performance Evaluation , Vol. 13, No. 3 (19 June 2017): pp. 280-292.

Abdullah, Azrul and Ku Ismail, Ku Nor Izah (2005): Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies. Published in: Journal of Financial Reporting & Accounting , Vol. 1, No. 6 (2008): pp. 1-20.

Abdullah, Azrul and Ku Ismail, Ku Nor Izah (2016): The Effectiveness of Risk Management Committee and Hedge Accounting Practices in Malaysia. Published in: Information Journal , Vol. 7B, No. 19 (2016): pp. 2971-2976.

Abdullah, Azrul and Ku Ismail, Ku Nor Izah (2015): Hedging Activities Information and Risk Management Committee Effectiveness: Malaysian evidence. Published in: Australian Journal of Basic and Applied Sciences , Vol. 37, No. 9 (2015): pp. 211-219.

Abdullah, Azrul and Ku Ismail, Ku Nor Izah and Mat Isa, Norshamshina (2015): Risk Management Committee and Disclosure of Hedging Activities Information among Malaysian Listed Companies. Published in: Advanced Science Letters , Vol. 6, No. 21 (2015): pp. 1871-1874.

Abdullah, Azrul and Waemustafa, Waeibrorheem and Mat Isa, Hamdan (2017): Disclosure of Information in Company’s Annual Reports: A Bibliometric Analysis. Published in: Conference proceedings: 2nd International Research Conference On Economics Business And Social Sciences. , Vol. 2, No. 2 (6 July 2017): pp. 66-81.

Abdullah, Hariem (2021): Profitability and Leverage as Determinants of Dividend Policy: Evidence of Turkish Financial Firms. Published in: Eurasian Journal of Management & Social Sciences , Vol. 2, No. 3 (2021): pp. 15-30.

Abdullah, Hariem and Aziz, Hemn (2017): Impact of Just-In-Time manufacturing on profit maximization. Published in: International Business Management , Vol. 11, No. 7 (2017): pp. 1462-1468.

Abuselidze, George (2020): Analysis and Control of Bankruptcy and Reorganization Processes: Case Studies Using Accounting Data. Published in: E3S Web of Conferences , Vol. 164,

Aernoudts, R.H.R.M. (2008): On the Interplay between Strategy and Management Control Systems.

Aernoudts, R.H.R.M. and Boom, T. van der and Vosselman, E.G.J. and Pijl, G.J. van der (2005): Management Accounting Change and ERP, an Assessment of Research.

Ahsina, Khalifa (2017): La recherche marocaine en contrôle de gestion ; les auteurs, les institutions et les méthodes de recherche.

Ahsina, Khalifa and Taouab, Omar (2017): Y’a-t-il vraiment un besoin pour changer de referentiel comptable au Maroc? la prétendue value relevance des normes comptables IFRS.

Akbar, S (2007): The Separate Valuation Relevance of Earnings, Book Value and their Components in Profit and Loss Making Firms: UK Evidence.

Alcouffe, Simon and Galy, Nadine and Gaté, Loïc (2016): Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing.

Ali, Ashraf and M. Kabir, Hassan and Syed Abul, Basher (2015): Loan Loss Provisioning in OIC Countries: Evidence from Conventional vs. Islamic Banks. Published in: Journal of King Abdulaziz University: Islamic Economics , Vol. 28, No. 1 (January 2015): pp. 23-59.

Ali, Syed Babar (2012): Corporate Governance and Accounting Practices in Pakistan. Published in: International Journal of Advanced Research No. 5 (May 2015): pp. 192-211.

Alvi, Mohsin (2017): Critical Issues in Accounting.

Amaral, Hudson and Iquiapaza, Robert and Tomaz, Wesley and Bertucci, Luiz (2008): Governança corporativa e divulgação de relatórios financeiros anuais. Published in: Contabilidade Vista & Revista , Vol. 19, No. 1 (May 2008): pp. 61-82.

Antonescu, Ligia and Antonescu, Mihai (2007): The harmonization of accounting settlements regarding the financial reports in accordance with the European Directives. Published in: Analele Universităţii din Craiova, ISSN 1223-365X , Vol. No. 35, (2007): pp. 1139-1151.

Antonescu, Mihai and Antonescu, Ligia (2007): Criteria of Recognition of Financial Reports’Structures. Forthcoming in: Analele Universitatii din Craiova , Vol. No. 36, (2008)

Antonescu, Mihai and Antonescu, Ligia (2008): Financial-Accounting Settlements Applying in 2008.

Arangies, G and Mlambo, Chipo and Hamman, W D and Steyn-Bruwer, B W (2008): The value-added statement: An appeal for standardisation. Published in: Management Dynamics , Vol. 17, No. 1 (2008): pp. 31-43.

Asuaga, Carolina and Peombo, Carina (2010): Los Museos y el Cuadro de Mando Integral: Una adaptación de la perspectiva del cliente. Published in: V Congreso de Costos del Mercosur

Atallah, Gamal and Khazabi, Massouid (2004): A model of R&D capitalization. Published in: International Journal of Business and Economics , Vol. Vol. 4, No. No. 2 (April 2005): pp. 107-121.

Atanasov, Atanas (2016): Развитие на вижданията за репутацията в българската счетоводна литература. Published in: ИЗВЕСТИЯ на Съюза на учените - Варна No. 2 (2016): pp. 179-190.

Atanasov, Atanas (2023): Хармонизиране на отчитането на устойчивостта – мисията (не)възможна. Published in: Юбилейна международна научнопрактическа конференция: Предизвикателства пред финансите и стопанската отчетност в условията на множествени кризи (pp. 329-336). Свищов: АИ „Ценов“. (November 2023): pp. 329-336.

Atanasov, Atanas (2023): Отчитането на устойчивостта - липсващата част от пъзела на счетоводното образование. Published in: СЧЕТОВОДНОТО ОБРАЗОВАНИЕ КАТО КОМПЛЕКС ОТ ЗНАНИЯ, УМЕНИЯ И КОМПЕТЕНТНОСТИ. Сборник с доклади от научно-практическа конференция 04.11.2022 г., Наука и икономика, 2023, 229-242. (2023): pp. 229-242.

Atanasov, Atanas (2019): Финансово и нефинансово отчитане – симбиоза или антагонизъм? Published in: СЧЕТОВОДСТВО, ОДИТ И ФИНАНСИ В ПРОМЕНЯЩИЯ СЕ СВЯТ Сборник с доклади от научно-практическа конференция по повод 95 години от създаването на катедра „Счетоводна отчетност” при Икономически университет – Варна (2019): pp. 317-334.

Atanasov, Atanas (2019): Последващо оценяване на репутацията – преглед на съществуващата нормативна уредба. Published in: Управление и образование , Vol. 15, No. 1 (2019): pp. 102-110.

Atanasov, Atanas (2020): Ползите от задължително нефинансово отчитане без единна рамка за оповестяване. Published in: Юбилейна международна научна конференция "ИКОНОМИЧЕСКА НАУКА, ОБРАЗОВАНИЕ И РЕАЛНА ИКОНОМИКА: РАЗВИТИЕ И ВЗАИМОДЕЙСТВИЯ В ДИГИТАЛНАТА ЕПОХА" , Vol. III, (2020): pp. 553-567.

Atanasov, Atanas (2019): Репутацията като обект на счетоводството: признаване, оценяване, оповестяване. Published in: (November 2019): -340.

Atanasov, Atanas (2017): Счетоводното регламентиране на репутацията в България – исторически преглед и анализ. Published in: Management and Education , Vol. XIII, No. 1 (July 2017): pp. 96-105.

Atanasov, Atanas (2017): Управленски аспекти на счетоводната обезценка на търговската репутация. Published in: Сборник с доклади от научна конференция "Новите реалности в управлението" (October 2017): pp. 153-166.

Atanasov, Atanas (2015): Репутацията във финансовите отчети на българските мобилни оператори - проблеми и поуки. Published in: Сборник с доклади от международна научна конференция ИКОНОМИКАТА В ПРОМЕНЯЩИЯ СЕ СВЯТ: НАЦИОНАЛНИ, РЕГИОНАЛНИ И ГЛОБАЛНИ ИЗМЕРЕНИЯ , Vol. 4, (May 2015): pp. 192-205.

Atanasov, Atanas (2018): Фактори, влияещи върху обезценката на репутацията. Published in: Управление и образование , Vol. XIV, No. 1 (June 2018): pp. 88-96.

Atanasov, Atanas (2018): Финансово - счетоводни аспекти на търговската репутация. Published in: (April 2018): pp. 1-43.

Atanasov, Atanas (2018): Интелектуалният капитал - основа на съвременния бизнес и предизвикателство пред финансовата отчетност. Published in: Proceedings of the international scientific-practical conference Industrial Business and Entrepreneurship - Innovation in science and practice, Varna, 2018, pp.411-427. ISBN: 978-954-21-0982-2 (November 2018): pp. 411-427.

Atanasov, Atanas (2022): Digitalization Of The Corporate Reporting In Europe - Evidence From Bulgarian Wood Based Industry. Published in: 15th International Scientific Conference WoodEMA 2022: Crisis Management and Safety Foresight in Forest-Based Sector and SMES Operating in the Global Environment, June 8th-10th 2022, Trnava, Slovakia: WoodEma (June 2022): pp. 19-24.

Atanasov, Atanas (2020): Non-Financial Reporting - A Step Towards Improving The Sustainability Of The Wood-Based Industries. Published in: Sustainability of Forest-Based Industries in the Global Economy - Proceedings of Scientific Papers, September 28th-30th 2020, Vinkovci, Croatia (2020): pp. 251-256.

Atanasov, Atanas and Marinova, Rumyana (2017): Интегрираното отчитане – ново предизвикателство в корпоративното Отчитане. Published in: Management and Education , Vol. XIII, No. 1 (July 2017): pp. 106-113.

Atanasov, Atanas and Marinova, Rumyana (2014): Нефинансовата информация във финансовите отчети като елемент на корпоративната социална отговорност и предпоставка за устойчиво развитие. Published in: Управление и устойчиво развитие , Vol. 48, No. 5 (2014): pp. 60-65.

Atanasov, Atanas and Marinova, Rumyana (2014): Използването на информационните технологии в обучението по счетоводство. Published in: Сборник с доклади от научна конференция, 12 - 13 Септ. 2014, Варна, Наука и икономика (2014): pp. 274-294.

Atanasov, Atanas and Marinova, Rumyana (2020): Интегрираното отчитане като инструмент за комуникиране на корпоративна информация в условията на COVID-19. Published in: Интегрираната отчетност в управлението на предприятието: Е-сборник с доклади (2020): pp. 116-123.

Atanasov, Atanas and Marinova, Rumyana (2019): Non-Financial Reporting In The Extractive Industry - Regulations And Application. Published in: Journal of mining and geological sciences , Vol. 62, No. 4 (2019): pp. 58-64.

Auray, Nicolas (2007): Folksonomy: the New Way to Serendipity. Published in: International Journal of Digital Economics No. 65 (March 2007): pp. 67-88.

Ayachi, Ghoufrane (2018): La convergence de la comptabilité de l’Etat avec les normes IPSAS. Le cas du Maroc.

Ayub, Mehar (2000): Funds Flow Analysis and Determinants of Fixed Assets. Published in: Accounting and Finance in Transition , Vol. 1, No. 3 (2004): pp. 587-603.

Ayub, Mehar (2001): SIMULTANEOUS DETERMINATION OF INVENTORIES AND ACCOUNTS RECEIVABLE. Published in: Managerial and Decision Economics (June 2005): pp. 259-269.

Ayub, Mehar (1998): A simulation model of corporate finances: A study of the companies listed on Karachi stock exchange. Published in: Conference Proceedings, International Institute of Forecasting, Georgia Institute of Technology, Atlanta (2001) , Vol. 1, No. 2001 (2001): pp. 1-55.

Ayub, Mehar and Ahsanuddin, Muhammad (2000): A computational model for inventory management and planning. Published in: Conference Proceedings, Cambridge University , Vol. 1, No. 2 (2006): pp. 1-13.

Azimi, Mohammad Naim (2015): Impact of Organization Internal Factors on Ethical Intensity of Accountants in Afghanistan. Published in: Journal of Economics and Business Research , Vol. 1, No. 1 (16 October 2015): pp. 15-22.

ahmadu, aminu and Md. Harashid, Haron and Azlan, Amran (2018): Critical Factors Towards Philanthropic Dimension Of CSR in The Nigerian Financial Sector: The Mediating Effects Of Cultural Influence. Published in: International Journal of Business and Innovation , Vol. 4, No. 1 (28 January 2018): pp. 27-48.

B

BOYER, Philippe (2021): The food euro : method and new results to analyze distribution of value in the French food chain.

BOYER, Philippe and BUTAULT, Jean-Pierre (2014): L’euro alimentaire en France et le partage des valeurs ajoutées. Published in: Economie rurale No. 342 (July 2014): pp. 45-68.

Balan, Igor and Erhan, Valeriu (2018): Cu privire la esenţa şi clasificarea capitalului. Published in: EcoSoEn , Vol. 1/2, No. 1 (2018): pp. 42-47.

Baloch, Muhammad Saad (2015): Does The Accrual Anomaly Exists In Stock Market? Evidence From Pakistan. Published in: EUROPEAN JOURNAL OF ACCOUNTING, FINANCE & BUSINESS , Vol. 3, No. 3 (25 October 2015): pp. 44-71.

Baloch, Muhammad Saad and Hassan, Arshad (2016): Accrual Reversals And Company Performance: Analysis Of Emerging Market. Published in: Asian Journal of Accounting Perspectives , Vol. 9, No. 1 (1 December 2016): pp. 55-66.

Barinov, Alexander and Park, Shawn Saeyeul and Yildizhan, Celim (2016): FIRM COMPLEXITY AND POST-EARNINGS-ANNOUNCEMENT DRIFT. Forthcoming in: Review of Accounting Studies (15 September 2022)

Barinov, Alexander and Park, Shawn Saeyeul and Yildizhan, Celim (2016): Firm Complexity and Post-Earnings-Announcement Drift.

Baschieri, Davide and Magni, Carlo Alberto and Marchioni, Andrea (2020): Comprehensive Financial Modeling of Solar PV Systems. Published in: Proceedings of the EU PVSEC 2020 - 37th European Photovoltaic Solar Energy Conference and Exhibition : pp. 2024-2027.

Batiz-Lazo, Bernardo and Hernandez-Borreguero, Julian and Maixe-Altes, J. Carles and Nu~ez-Torrado, Miriam (2008): Historia de un romance singular: encuentros y desencuentros de la partida doble en México.

Batiz-Lazo, Bernardo and Hernandez-Borreguero, Julian and Maixe-Altes, J. Carles and NuÑez-Torrado, Miriam (2009): Adoption and diffusion of double entry book-keeping in Mexico and Spain: A related but under-investigated development.

Batiz-Lazo, Bernardo and Noguchi, Masayoshi (2011): Auditors and the supervision of retail finance: evidence from two small-sized building societies, 1976-1978.

Batiz-Lazo, Bernardo and Noguchi, Masayoshi (2011): Improving the system of internal control through regulation: cases of small-sized building societies, circa 1960.

Batiz-Lazo, Bernardo and Noguchi, Masayoshi (2011): The disciplinary power of accounting-based regulation: the case of building societies, circa 1960.

Bayazitli, Ercan and Yayla, Hilmi Erdogan and Gurel, Eymen (2006): Serbest Muhasebeci Mali Müşavirlerin Yaşam Değeri Yönelimlerini Oluşturan Faktörlerin Belirlenmesi Üzerine Bir Araştırma. Published in: Muhasebe ve Denetime Bakış , Vol. 6, No. 20 (October 2006): pp. 1-13.

Bellas, Athanasios and Toudas, Kanellos and Papadatos, Konstantinos (2007): What International Accounting Standards (IAS) bring about to the financial statements of Greek Listed Companies? The case of the Athens Stock Exchange. Published in: Spoudai: Journal of Economics and Business , Vol. 3, No. 57 (2007): pp. 54-77.

Ben Hamadi, Z. and Bonache, A.B. and Chapellier, Ph. and Mohammed, A. (2011): Cultural contingency on the antecedents of the complexity of management accounting systems: Evidence from a meta-analysis of individual data.

Bhanu Murthy, K.V. (2007): Social responsibility standards and global environmental accountability : a developing country perspective.

Boahen, Eric and Mamatzakis, Emmanuel (2016): Do Religion, Corporate Governance and BIG 4 Audit Interactions Affect Misclassification?

Bogachevsky, George (2012): Ownership and Control of Foreign Direct Investments in Limited Partnerships.

Bose, Sudipta (2006): Environmental Accounting and Reporting in Fossil Fuel Sector : A Study on Bangladesh Oil, Gas and Mineral Corporation (Petrobangla). Published in: The Cost & Management , Vol. 34, No. 2 (May 2006): pp. 53-67.

Brandas, Claudiu (2007): DSS MODEL BASED ON RULES AND OLAP FOR MANAGEMENT BY BUDGETS. Published in:

Briciu, Sorin and Căpuşneanu, Sorinel/I (2011): The results account of the ABC method. The main source of underlining the performances of an entity. Published in: Proceedings of the 3rd World Multiconference on Applied Economics, Business and Development (AEBD ‘11 , Vol. Recent, (1 July 2011): pp. 91-97.

Bukša Tezzele, Ružica and De Amicis, Raffaele (2015): The role of technology and citizens' involvement in smart, inclusive and sustainable urban development. Published in: Review of Innovation and Competitiveness - A Journal Of Economic and Social Research , Vol. 1, No. 1 (25 November 2015): pp. 161-173.

Bunea-Bontas, Cristina Aurora (2007): Interim Financial Reporting in the Perspective of harmonization of the Romanian Accountancy with the International Financial Reporting Standards. Published in: Romania within the EU: Opportunities, Requirements and Perspectives. International Conference (2007; Sibiu) , Vol. 3, (May 2007): pp. 85-90.

Bunea-Bontaş, Cristina Aurora (2009): Basic Principles of Hedge Accounting. Published in: Economy. Transdisciplinarity. Cognition , Vol. 12, No. 1 (July 2009): pp. 172-181.

Bunea-Bontaş, Cristina Aurora and Petre, Mihaela Cosmina (2009): Arguments for introducing accrual based accounting in the public sector.

Bunea-Bontaş, Cristina Aurora and Petre, Mihaela Cosmina (2009): Issues on recognition, measurement and impairment of goodwill. Published in: Economic Science Series, Annals , Vol. 15, (May 2009): pp. 238-244.

Bunea-Bontaş, Cristina Aurora and Petre, Mihaela Cosmina (2009): New approaches regarding business combinations.

Bunea-Bontaş, Cristina Aurora and Petre, Mihaela Cosmina and Culiţă, Gica (2009): Issues on Hedge Effectiveness Testing.

Bunget, Ovidiu-Constantin (2009): About intellectual forgery in romanian accounting law.

Bunget, Ovidiu-Constantin (2009): Opinions on allocation of profit carried forward to dividends.

Butzbach, Olivier and Di Carlo, Ferdinando (2008): The effects of stock options accounting regulation on corporate governance: A comparative European study.

C

CATRINA, Ersilia (2018): Insurance, A Guaranteed Risk Or A Risk Assumed? Published in: Junior Scientific Researcher , Vol. 4, No. 1 (May 2018): pp. 121-133.

Cadoret, Jeremy (2016): Empirical study on the effect of the return on investment on budgetary slacks in investment expenditures.

Caiado, Jorge and Madeira, Paulo (2002): Determinantes do desempenho académico nos cursos de contabilidade. Published in: Psicologia, Educação e Cultura , Vol. XI, No. Nº1 (2002): pp. 171-184.

Cakir, Murat (2005): Firma Başarısızlığının Dinamiklerinin Belirlenmesinde Makina Öğrenmesi Teknikleri: Ampirik Uygulamalar ve Karşılaştırmalı Analiz.

Cakir, Murat (2017): What You See Is Not What You Get, Always! A Distorted but True View of Company Financials when Distressed.

Carlo Alberto, Magni (2008): Splitting Up Value: A Critical Review of Residual Income Theories. Forthcoming in: European Journal of Operational Research , Vol. 3, No. 192 (March 2009)

Carlo Alberto, Magni (2008): Splitting Up Value: A Critical Review of Residual Income Theories. Forthcoming in: European Journal of Operational Research

Catrina, Ersilia (2017): Market insurance and risks in this field. Published in: Junior Scientific Researcher , Vol. 3, No. 2 (November 2017): pp. 52-69.

Cavalieri, Duccio (2015): Structural Interdependence in Monetary Economics: Theoretical Assessment and Policy Implications.

Cavalieri, Duccio (2015): Structural interdependence in monetary economics: theoretical assessment and policy implications.

Cavalieri, Duccio (2015): Structural interdependence in monetary economics: theoretical assessment and policy implications.

Choe, Chongwoo and Matsushima, Noriaki (2011): The Arm's Length Principle and Tacit Collusion.

Cimafranca, Jan Linster and Capuyan, Beverly and Cabilla, Fabien and Cansancio, Angelique and Villaflor-Balacy, Garnette Mae (2015): The Influence of School Ability Measures on Accounting Competencies: A Path Analysis.

Cinquini, Lino and Tenucci, Andrea (2007): Is the adoption of Strategic Management Accounting techniques really “strategy-driven”? Evidence from a survey.

Ciumag, Marin (2004): Principii Contabile si Reguli Fiscale. Published in: Revista Scientia , Vol. 9, (14 September 2004): pp. 97-103.

Ciumag, Marin (2008): The Taxation and Accountancy of Luncheon Voucher. Forthcoming in: Conferinta Anuala Internationala AN White Head

Ciumag, Marin and Ciumag, Anca (2017): Informația contabilă privind mărfurile în comerțul cu amănuntul.

Ciumag, Marin and Ciumag, Anca (2008): The Role of Batch Costing and Cost Accounting in the Managerial Process. Published in: Conferinta Internationala Educatie si creativitate pentru o societate bazata pe cunoastere , Vol. Editia, No. ISBN 978-973-569-964-2 (22 November 2008): pp. 33-35.

Ciumag, Marin and Ciumag, Anca (2018): Tipuri de modificari bilantiere corespunzatoare tranzactiilor economice si financiare.

Contreras-Pacheco, Orlando E. and Claasen, Cyrlene (2017): Fuzzy reporting as a way for a company to greenwash: perspectives from the Colombian reality. Published in: Problems and Perspectives in Management , Vol. 15, No. 2 (2017): pp. 526-536.

Contreras-Pacheco, Orlando E. and Rodríguez-Torres, Tatiana and Barbosa, Alejandra E. (2016): Greenwashing en la Industria Minera del Carbón a Gran Escala - Evidencias del Caso Colombiano. Published in: XVII Encuentro AECA – Bragança, Portugal 2016 (June 2016): 23H.

Craigwell, Roland C and Elliott, Wayne A (2011): Loan loss provisioning in the commercial banking system of Barbados: practices and determinants. Published in: International Research Journal of Finance and Economics No. 65 (2011): pp. 98-111.

Criveanu, Maria and Iacob, Constanta (2011): Role of management control in small and medium enterprises performance assurance.

Cuzman, Ioan and Dima, Bogdan and Dima (Cristea), Stefana Maria (2010): IFRSs for financial instruments, quality of information and capital market’s volatility: an empirical assessment for Eurozone. Published in: Journal of Accounting and Management Information Systems , Vol. 9, No. 2 (32) : pp. 284-304.

Căpuşneanu, Sorinel and Lepădatu, Gheorghe (2008): The ABC-method (Activity-Based Costing) and the transversal organization of enterprises in the steel industry of Romania. Published in: Metalurgia International , Vol. XIII (, No. 10 (15 October 2008): pp. 78-80.

Căpuşneanu, Sorinel/I (2009): Activity-Based Management principles and implementation opportunities of the ABM system. Published in: Metalurgia International , Vol. XIV(20, No. No 11 (15 November 2009): pp. 83-85.

Căpuşneanu, Sorinel/I (2009): Dashboard auditing of ABC (Activity-Based Costing). Theoretical approaches. Published in: Metalurgia International , Vol. XIV(20, No. No 10 (15 October 2009): pp. 63-66.

Căpuşneanu, Sorinel/I (2009): Research of the implementation factors of the ABC method in the steel industry of Romania. Published in: Metalurgia International , Vol. XIV(20, No. No 8 (15 August 2009): pp. 58-61.

Căpuşneanu, Sorinel/I (2009): Some aspects of the control and analysis of costs in the steel industry. Published in: Metalurgia International , Vol. XIV(20, No. No 9 Special (15 September 2009): pp. 76-79.

Căpuşneanu, Sorinel/I and Barbu, Cristian Marian (2011): Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes. Published in: International Journal of Academic Research , Vol. 3, No. 2 (15 March 2011): pp. 901-907.

Căpuşneanu, Sorinel/I and Barbu, Cristian Marian (2010): Transversal reorganization analysis of small and midsized enterprises of Romania. Published in: The 4th International Scientific Session “Challenges of the Knowledge Society” No. 978-973-129-541-1 (15 April 2010): pp. 1510-1518.

Căpuşneanu, Sorinel/I and Boca (Rakos), Ileana Sorina and Barbu, Cristian Marian (2012): Dashboard, Tool for Monitoring and Measuring the Performances of Entities within Mining Extractive. Published in: Mathematical Methods for Information Science and Economics (31 December 2012): pp. 274-279.

Căpuşneanu, Sorinel/I and Cokins, Gary and Barbu, Cristian Marian (2011): The importance of activity-based costing method (ABC) In Romania's business environment changes. Published in: Proceedings of “The Annual International Conference in Economics, Informatics and Communications Field , Vol. Procee, (21 May 2011): pp. 142-147.

Căpuşneanu, Sorinel/I and Lepădatu, Gheorghe/V (2008): Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania. Published in: Metalurgia International , Vol. XIII (, No. 2 Special (15 December 2008): pp. 12-17.

Căpuşneanu, Sorinel/I and Lepădatu, Gheorghe/V (2008): The methodological steps in management accounting and cost calculation - A comparative analysis between the traditional methods used in Romania and the Activity-Based Costing (ABC) method. Published in: Metalurgia International , Vol. XIII (, No. 2 Special (15 December 2008): pp. 110-115.

Căpuşneanu, Sorinel/I and Martinescu (Oprea), Dana Maria/G (2010): Itinerary implementation of an environmental management system and its benefits. Published in: The 4th International Scientific Session “Challenges of the Knowledge Society” No. 978-973-129-541-1 (15 April 2010): pp. 1434-1440.

Căpuşneanu, Sorinel/I and Topor, Dan and Rof, Letiţia Maria (2011): General implementation stages of the ABC method in the Small and Medium-Sized Enterprises. Published in: International Journal of Academic Research in Accounting, Finance and Management Sciences , Vol. 1, No. 1 (15 November 2011): pp. 43-50.

ciumag, anca (2010): Accounting information related on stocks in the lignite extraction. Published in: Conferinţa Ştiinţifică Internaţională ECO-TREND 2010, Ediţia a VII –a, Economie şi globalizare (28 November 2010)

ciumag, anca (2010): Studiu critic privind structura, evaluarea şi recunoaşterea stocurilor în extracţia lignitului. Forthcoming in:

ciumag, anca (2009): The capitalization of the accounting information in the process of stocks analyse.

ciumag, anca and ciumag, marin (2010): Analysis of the relationship between cost, price and profit in lignite extraction. Published in: International Scientific Conference EcoTrend, VI-th edition (28 November 2010)

ciumag, marin (2005): Contabilitatea si raportarea operatiilor privind impozitul pe profit. Published in: Conferinta Stiintifica Internationala Economie si Globalizare , Vol. Editia, No. ISBN 973-742-094-2 (13 February 2006): pp. 99-104.

ciumag, marin (2007): General Accounting Principles. Published in: Annals of the University Constantin Brâncusi of Tg-Jiu , Vol. no. 1/, No. ISSN 1842-4856 (20 February 2008): pp. 406-411.

ciumag, marin (2005): Informatia contabila si controlul fiscal. Published in: Conferinta Stiintifica Internationala Economie si Globalizare , Vol. Editia, No. ISBN 973-742-094-2 (31 January 2006): pp. 111-118.

ciumag, marin (2004): Reflectarea in contabilitate a operatiunilor de leasing conform Codului Fiscal. Published in: Conferinta Stiintifica Internationala Economie si Globalizare No. ISBN 973-8436-97-4 (18 January 2005): pp. 342-349.

ciumag, marin and ciumag, anca (2008): The Justifying Documents – the Accounting Registration Base of the Works and Services Executed By Third Parties. Published in: Revista Finante, Provocarile viitorului , Vol. anul V, No. ISSN 1583-3712 (17 August 2008): pp. 164-167.

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Dai, Lili and Ngo, Phong T. H. (2013): Political Uncertainty and Accounting Conservatism: Evidence from the U.S. Presidential Election Cycle.

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Daraban, Marius Costin (2018): Business value created by management accounting. Published in: CBU International Conference Proceedings , Vol. 6, (2018): pp. 76-80.

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Deaconu, Adela and Nistor, Cristina Silvia and Filip, Crina (2009): Legitimacy to develop fair value measurement standards: The Case of the IVSC Discussion Paper – Determination of fair value of intangible assets for IFRS reporting purposes. Forthcoming in: Research Business Review , Vol. 3, No. 9 (2009)

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Degiannakis, Stavros and Giannopoulos, George (2009): Is PEAD a consequence of the presence of the cognitive bias of self-attribution in investors’ expectations regarding permanent earnings? Evidence from Athens Stock Exchange. Published in: International Journal of Computational Economics and Econometrics , Vol. 1, No. 1 (2009): pp. 89-110.

Degiannakis, Stavros and Giannopoulos, George and Ibrahim, Salma and Rozic, Ivana (2019): Earnings Management to Avoid Losses and Earnings Declines in Croatia. Published in: International Journal of Computational Economics and Econometrics , Vol. 3, No. 9 (2019): pp. 219-238.

Delis, Manthos and Karavitis, Panagiotis and Klassen, Kenneth (2018): The corporate governance of profit shifting.

Di Gabriele, James and Ojo, Marianne (2013): Objectivity and independence: the dual roles of external auditors and forensic accountants. Published in: Journal of Forensic and Investigative Accounting , Vol. 6, No. 2 (July 2014)

DiGabriele, Jim and Ojo, Marianne (2018): Base Erosion and Profit Shifting (BEPS) and the Digital Economy: challenges and issues. Published in: Internet Taxation and E-Retailing Law in the Global Context IGI Global No. Projected Release Date: March, 2018 Copyright: © 2018 (March 2018)

DiGabriele, Jim and Ojo, Marianne (2017): Chameleons in the midst of hawks: The real meaning to be attributed to the definition of fraud. Forthcoming in: Amazon Publications

DiGabriele, Jim and Ojo, Marianne (2019): The wage growth puzzle and the Philips Curve explained: recent developments. Published in: Centre & Institute for Innovation and Sustainable Development Economic Review

Dima, Bogdan and Dima (Cristea), Stefana Maria (2009): A discussion on new cultural and accounting variables and IFRSs’ implementation[:] Empirical study on a sample of Central and Eastern European countries.

Dima (Cristea), Stefana Maria and David, Delia and Păiuşan, Luminiţa (2010): Specific features of Islamic accounting and cultural paradigm.

Divar Garteiz-Aurrecoa, Javier and Gadea Soler, Enrique (2006): Adaptación de la Ley de Cooperativas del País Vasco a las Normas Internacionales de Contabilidad(Apuntes para una nueva configuración del régimen del capital en las Sociedades Cooperativas). Published in: REVESCO , Vol. 89, (2006): pp. 7-26.

Dong, Ming and Hirshleifer, David and Teoh, Siew Hong (2012): Overvalued equity and financing decisions.

Duguay, Raphael and Minnis, Michael and Sutherland, Andrew (2019): Regulatory Spillovers in Common Audit Markets. Forthcoming in: Management Science

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Ecobici, N (2007): Fiscal and Accounting Aspects Concerning the Reverse Charge in the Context of Accession to the European Union. Forthcoming in: The Program of the Conference Competitiveness and European Integration, Cluj Napoca, Babes Bolyai University, Romania, October 26-27, 2007

Ecobici, Nicolae (2008): Comparative Survey on the Records of Fixed Assets of Companies and Public Institutions. Forthcoming in: Studia Universitatis Vasile Goldis Arad

Ecobici, Nicolae (2008): IPSAS versus National Norms on Public Institutions' Own Capitals. Forthcoming in: Studia Universitatis Vasile Goldis Arad

Ecobici, Nicolae and Busan, Gabriela (2009): Accounting Monograph on the Accounting for the Movement of Timber to Forest Exploitation Companies. Published in: Economy Magazine-Studies, Researches, Analysis and Synthesis, nr. 1/2009 , Vol. 1/2009, No. ISSN 1584-790X (26 February 2009): pp. 131-135.

Ecobici, Nicolae and Busan, Gabriela (2009): Reverse Charging Purchases to Intra-transportation Means in the Context of New Tax Regulations. Forthcoming in: Congress of education "Education in national, european and international context"

Eisenberg, Paul (2016): The Balanced Scorecard and Beyond – Applying Theories of Performance Measurement, Employment and Rewards in Management Accounting Education. Published in: International Research Journal of Management Sciences , Vol. 4, No. 7 (28 September 2016): pp. 483-491.

Eisenberg, Paul (2016): Performance Measurement and Management Promotion through Non-Financial Measures: A Management Accounting Perspective. Forthcoming in: Journal of Contemporary Issues in Business Research , Vol. 5, No. 3 : pp. 50-64.

Eriotis, Nikolaos and Stamatiadis, Filippos and Vasiliou, Dimitrios (2011): Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation. Published in: International Journal of Economic Sciences and Applied Research , Vol. 4, No. 1 (10 March 2011): pp. 153-184.

Escalante Fernández, Jose Juan and Acevedo Caamal, Silvia Leticia and Matey Zapata, Raquel Eunice (2019): “IMPACTO DE LAS TECNOLOGÍAS DE LA INFORMACIÓN Y COMUNICACIÓN (TIC’S) A TRAVÉS DE LA IMPLEMENTACIÓN DE UN SISTEMA DE ADMINISTRACIÓN GUBERNAMENTAL ARMONIZADO EN UNA INSTITUCIÓN DE EDUCACIÓN SUPERIOR DE MÉRIDA, YUCATAN. Published in: SÉPTIMO CONGRESO INTERNACIONAL VIRTUAL SOBRE TRANSFORMACIÓN E INNOVACIÓN EN LAS ORGANIZACIONES , Vol. 7, No. ISBN-13: 978-84-17583-72-9 (11 December 2019)

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FENDRI ZOUARI, Nawel and NEIFAR, MALIKA (2020): Loan loss provisions under regulatory pressure: public versus private banks in Tunisia.

FILIPPOS STAMATIADIS, Mr (2009): Investigating the Governmental Accounting Reform of Greek National Health System (ESY): Some preliminary Evidence. Published in: International Journal on Governmental Financial Management , Vol. 9, No. 2 (21 December 2009): pp. 73-97.

Febriantoko, Jovan and Rotama, Hendra (2018): Evaluasi Potensi Penerimaan Pendapatan Asli Daerah Bidang Pariwisata di Indonesia. Published in: Jurnal Ekuivalensi , Vol. 4, No. 2 (October 2018): pp. 1-15.

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Fernández Guadaño, Josefina (2006): Diferentes consideraciones en torno al capital social de las sociedades cooperativas. Published in: REVESCO , Vol. 88, (2006): pp. 40-61.

Filipova, Fanya and Georgiev, Venelin and Atanasov, Atanas and Petrova, Reni and Marinova, Rumyana (2020): Ефекти от прилагането на МСФО 15 Приходи от договори с клиенти в част от българските предприятия за периода 2017 – 2018 година. Published in: Списание ИДЕС , Vol. XXIV, No. 1-2 (2020): pp. 1-36.

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Galimberti, Jaqueson Kingeski and Cupertino, César Medeiros (2009): Explaining earnings persistence: a threshold autoregressive panel unit root approach.

Galindo Lucas, ALFONSO (2007): EL INTANGIBLE COMO PROBLEMA CONCEPTUAL Y LA FICCIÓN DEL VALOR RAZONABLE. Published in: Contribuciones a la Economía (15 February 2007): pp. 1-15.

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Gallardo Ramiro, M V and Hernández Gañán, S (2010): El estado de cambios en el patrimonio neto. Published in: Tecnica Contable , Vol. 62, No. 736 (13 December 2010): pp. 64-72.

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Georgieva, Daniela and Mitkova, Milena (2022): Изследване на същността на счетоводните дейности в контекста на защитата на лични данни. Published in: Научни трудове на МВБУ , Vol. 14, (2022): pp. 93-107.

Georgieva, Daniela (2016): Възможности за използването на интерактивни методи на обучение по счетоводните дисциплини, преподавани във висшите учебни заведения. Published in: Издателство МВБУ No. 2016 (2016): pp. 488-499.

Georgieva, Daniela (2017): Достоверното счетоводно дефиниране на научноизследователската и развойна дейност. Published in: Институт за икономически изследвания - БАН , Vol. 1, No. ISBN 978-954-9313-04-8 (February 2017): pp. 121-137.

Georgieva, Daniela (2017): Вербалната комуникация като част от ключовите компетенции на счетоводителите в България. Published in: Publishing house "Za bukvite - O pismeneh" , Vol. 3, No. 2534-9430 (June 2017): pp. 292-303.

Georgieva, Daniela (2018): Съдържателни аспекти на счетоводната политика на сдружения в България от гледна точка на ползвателите на документа. Published in: Knowledge international journal , Vol. 26, No. ISSN 2545-4439 (2018): pp. 235-241.

Georgieva, Daniela (2018): Дълготрайните материални и нематериални активи, и стоково-материалните запаси като елементи на счетоводната политика на хотели в България. Published in: Journal Socio-Economic Analysis , Vol. 10, No. 2 (2018): pp. 103-111.

Georgieva, Daniela (2018): Capitalization of tangible and intangible assets in non-profit organizations in Bulgaria. Published in: Synthesis of science and society in solving global problems No. ISBN 978-3-903115-47-3 (2018): pp. 86-91.

Georgieva, Daniela (2017): Preparation and disclosure of non-financial statement based on the new Bulgarian accountancy act. Published in: Bulgarian journal of business research , Vol. 1/2017, No. (22) Year XII : pp. 31-39.

Georgieva, Daniela (2018): Structure, content and elements of the accounting policies of hotels in Bulgaria. Published in: Research, development and education in tourism, Cambridge scholars publishing , Vol. 1, (2019): pp. 162-180.

Georgieva, Daniela (2020): A study of intangible assets disclosure as factor for sustainability: an evidence from Bulgarian furniture enterprises. Published in: Sustainability of forest-based industries in the global economy, Proceedings of scientific papers, WoodEMA, i.a., University of Zagreb, Competence Centre (28 September 2020): pp. 221-225.

Georgieva, Daniela and Bankova, Diana (2020): Problems in audit and reporting in Bulgaria’s forestry. Published in: Proceedings of scientific papers, WoodEMA, i.a., University of Zagreb, Competence Centre (September 2020): pp. 31-36.

Ghiselli Ricci, Roberto and Magni, Carlo Alberto (2009): Axiomatization of residual income and generation of financial securities.

Goagara, Daniel and Giurca Vasilescu, Laura (2009): Evaluarea pe baza de active: analiza critica.

Goagara, Daniel and Giurca Vasilescu, Laura (2011): The Liquidation - based on Evaluation and Accounting Information.

Goagara, Daniel and Vasilescu, Laura and Nitu, Cornelia (2012): National and international exigencies on increasing the quality of accounting information generated by evaluation by comparison.

Goshunova, Anna (2013): The impact of human capital accounting on the efficiency of English professional football clubs. Forthcoming in: European Applied Studies: modern approaches in scientific researches, 2nd International scientific conference. ORT Publishing. Stuttgart. 2013 (2013)

Govori, Fadil (2011): Analiza e pasqyrave financiare: Përdoruesit e treguesve financiarë.

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Hamamura, Jumpei (2018): Cost-based transfer pricing with the existence of a direct channel in an integrated supply chain.

Hamamura, Jumpei (2018): Impact of a direct channel on the choice of absorption versus direct costing using cost-based transfer price.

Hamamura, Jumpei and Hayakawa, Sho (2019): The optimal choice of a relative performance indicator in product market competition.

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Hasan, Zubair (2016): Measuring business profits: Accountants versus economists.

Hirshleifer, David and Hou, Kewei and Teoh, Siew Hong (2007): Accruals and Aggregate Stock Market Returns.

Hirshleifer, David and Teoh, Siew Hong (2008): Thought and Behavior Contagion in Capital Markets.

Hirshleifer, David and Teoh, Siew Hong (2008): Thought and Behavior Contagion in Capital Markets.

Hirshleifer, David and Teoh, Siew Hong and Yu, Jeff Jiewei (2010): Short Arbitrage, Return Asymmetry and the Accrual Anomaly.

Hossain, Dewan Mahboob and Khan, Arifur Rahman (2006): Audit Committee: A Summary of the Findings of Some Existing Literature. Published in: The Cost and Management No. 34(5) (1 September 2006): pp. 40-57.

Hou, Kewei and Hirshleifer, David and Teoh, Siew Hong (2007): The Accrual Anomaly: Risk or Mispricing?

Huang, Qiubin and Xiong, Mengyuan and Xiao, Ming (2020): Managerial ability, financial performance and goodwill impairment: A moderated mediation analysis.

Huian, Maria Carmen (2009): Some considerations on accounting for pawnshops in Romania. Forthcoming in:

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Iacob, Constanta and Constantin, Camelia (2015): Budget - a perfect tool for performance evaluation health system?

Iacob, Constanta and Constantin, Camelia (2014): Correlation Analysis of the quality of medical quality economic and financial management using correlation coefficients based on nonparametric data.

Iacob, Constanta and Gheorghe, Cristina Mihaela (2014): Performance optimization – "sometimes" – result creativity.

Iacob, Constanta and Karim, Abdelali Abdel (2013): Ce vrem să fie costul ?

Iacob, Constanta and Karim, Abdelali Abdel (2013): Peculiarities of management accounting in Libya.

Iacob, Constanta and Pirvu, Cerasela (2009): Investitiile imateriale si performantele IMM-urilor.

Iacob, Constanta and Taus, Delia (2014): Analysis of the links between statistical variables on financial performance and its level.

Iacob, Constanta and Taus, Delia (2014): Internationally evolution of managerial accounting.

Irvine, Paul and Park, Shawn Saeyeul and Yildizhan, Celim (2013): Customer-base concentration, profitability and distress across the corporate life cycle.

Irvine, Paul and Park, Shawn Saeyeul and Yildizhan, Celim (2013): Customer-base concentration, profitability and distress across the corporate life cycle.

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Jaelani, Aan (2016): Zakat Accounting: Metaphor and accounting treatment for business organization. Published in: 4th International Conference on Islamic Economics and Business (ICONIES) 2016 , Vol. 2, No. Building The Society Awareness And Culture In Strengthening Islamic Economics and Business (24 October 2016): pp. 154-171.

Janda, Karel and Kaszas, Micha (2017): Indirect Firm Valuation and Earnings Stability.

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K S, Muthupandian (2008): IFRS 5 Non-current assets held for sale and Discontinued operations - a closer look. Published in: The Management Accountant , Vol. 43, No. 3 (March 2008): pp. 133-137.

Kadri, Abdelkader (2022): The influence of covid-19 on provision measurement given international financial reporting standards. Published in: International journal of economic performance , Vol. 05, No. 01 (4 June 2022): pp. 351-368.

Kakkar, Shrey (2021): Can Environmental, Social and Governance be successfully incorporated into reporting standards? Evaluating ESG (Environmental concerns) in the Oil and Gas indus.

Kaya, Ugur and Yayla, Hilmi Erdogan (2007): Remembering Thirty-five Years of Social Accounting: A Review of the Literature and the Practice.

Konchitchki, Yaniv (2013): Accounting and the Macroeconomy: The Case of Aggregate Price-Level Effects on Individual Stocks. Published in: Financial Analysts Journal , Vol. 69, No. 6 (2013): pp. 40-54.

Konchitchki, Yaniv (2011): Inflation and Nominal Financial Reporting: Implications for Performance and Stock Prices. Published in: The Accounting Review , Vol. 86, No. 3 (May 2011): pp. 1045-1085.

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LACHAARI, MOHAMED and INANI, EL MEHDI and BARIGO, RACHID (2017): Fiscalité de l’introduction en Bourse.

LACHAARI, MOHAMED and INANI, EL MEHDI and BARIGO, RACHID (2017): Fiscalité de l’introduction en Bourse.

Lai, Richard (2004): A Catering Theory of Analyst Bias.

Ledenyov, Dimitri O. and Ledenyov, Viktor O. (2014): On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete information in diffusion - type financial system with induced nonlinearities.

Ledenyov, Dimitri O. and Ledenyov, Viktor O. (2014): On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete information in diffusion - type financial system with induced nonlinearities.

Ledenyov, Dimitri O. and Ledenyov, Viktor O. (2014): On the fundamentals of winning virtuous strategies creation toward leveraged buyout transactions implementation during private equity investment in conditions of resonant absorption of discrete information in diffusion - type financial system with induced nonlinearities.

Loukil, Nadia and Yousfi, Ouidad (2010): Firm's information environment and stock liquidity: evidence from Tunisian context.

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Lubberink, Martien and Renders, Annelies (2017): Are banks’ below-par own debt repurchases a cause for prudential concern?

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Magni, Carlo Alberto (2016): Capital depreciation and the underdetermination of rate of return: A unifying perspective. Published in: Journal of Mathematical Economics , Vol. 67, (December 2016): pp. 54-79.

Magni, Carlo Alberto (2000): Decomposition of a Certain Cash Flow Stream: Differential Systemic Value and Net Final Value. Published in: Proceedings of the XXIV Annual AMASES Conference No. September 6-9th (6 September 2000): pp. 163-170.

Magni, Carlo Alberto (2000): Decomposition of a Certain Cash Flow Stream: Differential Systemic Value and Net Final Value. Published in: Proceedings of the XXIV Annual AMASES Conference No. September 6-9th (6 September 2000): pp. 163-170.

Magni, Carlo Alberto (2007): In search of the "lost capital". A theory for valuation, investment decisions, performance measurement.

Magni, Carlo Alberto (2000): Irr, Roe and Npv: Formal and Conceptual Convergences in a Systemic Approach. Published in: Finanza marketing e produzione , Vol. 4, No. 18 (December 2000): pp. 31-59.

Magni, Carlo Alberto (2007): Measuring performance and valuing firms: In search of the lost capital.

Magni, Carlo Alberto (2007): Measuring performance and valuing firms: In search of the lost capital.

Magni, Carlo Alberto (2005): On decomposing net final values: EVA, SVA, and shadow project. Published in: Theory and Decision , Vol. 59, (2005): pp. 51-95.

Magni, Carlo Alberto (2003): Opportunity cost, excess profit and counterfactual conditionals. Forthcoming in: Frontiers in Finance and Economics

Magni, Carlo Alberto (2007): Residual income and value creation: An investigation into the lost-capital paradigm.

Magni, Carlo Alberto (2007): Residual income and value creation: An investigation into the lost-capital paradigm.

Magni, Carlo Alberto (2007): Residual income and value creation: An investigation into the lost-capital paradigm.

Magni, Carlo Alberto (2000): Scomposizione di sovraprofitti: Economic Value Added e Valore Aggiunto Sistemico. Published in: Finanza Marketing e Produzione , Vol. 4, No. 19 (December 2001): pp. 94-119.

Magni, Carlo Alberto (2008): Splitting Up Value: A Critical Review of Residual Income Theories. Forthcoming in: European Journal of Operational Research

Magni, Carlo Alberto (2007): A Sum&Discount method for appraising firms:An illustrative example.

Magni, Carlo Alberto (2001): Valore Aggiunto Sistemico: un'alternativa all'EVA quale indice di sovraprofitto periodale. Published in: Budget , Vol. 1, No. 25 (January 2001): pp. 63-71.

Magni, Carlo Alberto and Marchioni, Andrea (2020): Average rates of return, working capital, and NPV-consistency in project appraisal: A sensitivity analysis approach. Forthcoming in: International Journal of Production Economics (forthcoming)

Magni, Carlo Alberto and Veronese, Piero and Graziani, Rebecca (2017): Chisini means and rational decision making: Equivalence of investment criteria. Forthcoming in: Mathematics and Financial Economics

Magni, Carlo Alberto and Vélez-Pareja, Ignacio (2009): Potential dividends versus actual cash flows in firm valuation. Forthcoming in: ICFAI Journal of Applied Finance

Mahami, Zouleykha and Mouloudj, Kamel (2020): Factors Affecting Detection of Manipulation in Financial Statements: An Empirical Study from Auditors’ Perspective. Published in: Journal of Business Administration and Economic Studies , Vol. 6, No. 1 (30 June 2020): pp. 11-24.

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Malki, Elli (2010): Guidelines for the preparation of budgets in not-for-profit organizations.

Malki, Elli (2016): A simple model for cash flow management in nonprofits.

Man, Mariana and Boca (Rakos), Ileana Sorina and Căpuşneanu, Sorinel/I (2012): Abc method – guarantor of real costs in the mining extractive industry entities. Published in: Recent Researches in Business and Economics, Business and Economics Series No. 1 (3 July 2012): pp. 107-112.

Marchioni, Andrea and Magni, Carlo Alberto and Baschieri, Davide (2020): Investment and financing perspectives for a solar photovoltaic project. Published in: MIC2020 Management International Conference, Ljubljana, Slovenia, 12-15 November 2020, Book of Proceedings

Marini, Giovanni (2010): An Application of Constant Market Share Analysis for the Study of Firm Profitability.

Martinescu (Oprea), Dana Maria/G and Căpuşneanu, Sorinel/I (2009): Environment and environmental effects of pollution. Model of eco-dashboard – A tool for analysis of environmental management performances. Published in: Metalurgia International , Vol. XIV(20, No. No 12 Special (15 December 2009): pp. 113-116.

Marí Vidal, Sergio (2006): Efectos de la aplicación de la CNIIF 2 en las cooperativas.Un estudio empírico en dos cooperativas citrícolas de la Comunidad Valenciana a través del análisis económico-financiero. Published in: REVESCO , Vol. 89, (2006): pp. 84-107.

Mbumba, Richard P. and Mbaka, Ruffin B. (2014): Déterminants de la qualité du système d'information comptable dans les PME d'une entité décentralisée : Cas de la cité de Mbanza-Ngungu de 2013-2014. Published in: CRIDUPN , Vol. 061, No. c (November 2014): pp. 285-300.

Mehar, Ayub (2002): Corporate governance and dividend policy. Published in: Pakistan Economic and Social Review , Vol. XLIII, No. 1 (2005): pp. 115-128.

Meira, Liliana and Peixoto, Joao Paulo (2017): Qual a importância da Auditoria Operacional nas PME Portuguesas? Published in: Qual a importância da Auditoria Operacional nas PME Portuguesas? (7 July 2017)

Melse, Eric (2006): The Financial Accounting Model from a System Dynamics' Perspective.

Minnis, Michael and Sutherland, Andrew and Vetter, Felix (2023): Financial Statements not Required.

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Munte, Mei Hotma Mariati and Simarmata, Melissa Tri Angela (2016): IMPLEMENTASI PANGKAT, TINGKAT PENDIDIKAN, JAM KERJA, JABATAN, DAN TIPE POLSEK DALAM UPAYA MENINGKATKAN PENDAPATAN ANGGOTA POLRI (STUDI KASUS DI TUJUH BELAS POLSEK DI POLRES SIMALUNGUN). Published in: Prosiding Seminar Nasional Hasil Penelitian dan Pengabdian kepada Masyarakat , Vol. 1, No. 1 ISBN: 978-602-74986-1-7 (29 August 2016): pp. 200-224.

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Muthupandian, K S (2008): IAS 10 Events After the Reporting Period - A Closer Look. Published in: The Management Accountant , Vol. 43, No. 11 (November 2008): pp. 841-843.

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Muthupandian, K S (2008): IAS 12 Income Taxes - A Closer Look. Published in: The Management Accountant , Vol. 44, No. 1 (January 2009): pp. 40-46.

Muthupandian, K S (2009): IAS 16 Property, Plant and Equipment - A Closer Look. Published in: The Management Accountant , Vol. 44, No. 4 (April 2009): pp. 281-285.

Muthupandian, K S (2009): IAS 17 Leases - A Closer Look. Published in: The Management Accountant , Vol. 44, No. 2 (February 2009): pp. 115-122.

Muthupandian, K S (2009): IAS 18 Revenue - A Closer Look. Published in: The Management Accountant , Vol. 44, No. 5 (May 2009): pp. 368-374.

Muthupandian, K S (2009): IAS 19 employee benefits - a closer look. Published in: The Management Accountant , Vol. 44, No. 6 (June 2009): pp. 450-456.

Muthupandian, K S (2008): IAS 2, Inventories - A Closer Look. Published in: The Management Accountant , Vol. 43, No. 8 (August 2008): pp. 590-593.

Muthupandian, K S (2009): IAS 20 Accounting for Government Grants and Disclosure of Government Assistance - A Closer Look. Published in: The Management Accountant , Vol. 44, No. 8 (August 2009): pp. 645-651.

Muthupandian, K S (2009): IAS 21 The Effects of Changes in Foreign Exchange Rates - A Closer Look. Published in: The Management Accountant , Vol. 44, No. 10 (October 2009): pp. 806-811.

Muthupandian, K S (2009): IAS 23 Borrowing Costs - A Closer Look. Published in: The Management Accountant , Vol. 44, No. 11 (November 2009): pp. 873-877.

Muthupandian, K S (2009): IAS 24, Related Party Disclosures - A Closer Look. Published in: The Management Accountant , Vol. 45, No. 1 (January 2010): pp. 41-50.

Muthupandian, K S (2010): IAS 26 Accounting and Reporting by Retirement Benefit Plans - A Closer Look. Published in: The Management Accountant , Vol. 45, No. 2 (February 2010): pp. 101-105.

Muthupandian, K S (2010): IAS 27 Consolidated and Separate Financial Statements - A Closer Look. Published in: The Management Accountant , Vol. 45, No. 7 (July 2010): pp. 596-600.

Muthupandian, K S (2010): IAS 28 Investment in Associates - A Closer Look. Published in: The Management Accountant , Vol. 45, No. 12 (December 2010): pp. 995-1000.

Muthupandian, K S (2008): IAS 7, Statement of Cash Flows – A Closer Look. Published in: The Management Accountant , Vol. 43, No. 9 (September 2008): pp. 678-681.

Muthupandian, K S (2008): IAS 8, Accounting Policies, Changes in Accounting Estimates and Errors – A Closer Look. Published in: The Management Accountant , Vol. 43, No. 10 (October 2008): pp. 753-755.

Muthupandian, K S (2008): IFRS 6 exploration for and evolution of mineral resources - a closer look. Published in: The Management Accountant , Vol. 43, No. 3 (March 2008): pp. 138-142.

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Muthupandian, K S (2007): An Introduction to International Financial Reporting Standards. Published in: The Management Accountant , Vol. 42, No. 9 (September 2007): pp. 696-700.

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Onali, Enrico and Ginesti, Gianluca (2015): New Accounting Rules for Loan Loss Provisions in Europe: Much Ado about Nothing?

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Ozili, Peterson K (2020): Advances and Issues in Fraud Research: A Commentary. Forthcoming in: Journal of Financial Crime

Ozili, Peterson K (2019): Bank Earnings Management using Commission and Fee Income: the Role of Investor Protection and Economic Fluctuation. Published in:

Ozili, Peterson K (2017): Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa: The Case of Loan Loss Provisions. Published in:

Ozili, Peterson K (2022): Bank income smoothing during the COVID-19 pandemic: Evidence from UK Banks. Published in:

Ozili, Peterson K (2019): Bank loan loss provisions, risk-taking and bank intangibles. Published in:

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Ozili, Peterson K (2015): Credit Smoothing and Determinants of Loan Loss Reserves. Evidence from Europe, US, Asia and Africa. Published in: Journal of Business, Economics and Finance , Vol. 4, No. 2 (2015): pp. 302-315.

Ozili, Peterson K (2015): Credit Smoothing and Determinants of Loan Loss Reserves. Evidence from Europe, US, Asia and Africa.

Ozili, Peterson K (2022): Determinants of bank income smoothing using loan loss provisions in the United Kingdom. Forthcoming in: Journal of Economic and Administrative Science

Ozili, Peterson K (2017): Discretionary Provisioning Practices among Western European Banks. Published in:

Ozili, Peterson K (2017): Earnings Management in Interconnected Networks: A Perspective. Published in:

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Ozili, Peterson K (2023): What drives Bank Income Smoothing? Evidence from Africa.

Ozili, Peterson K and Outa, Erick R (2019): Bank Earnings Smoothing During Mandatory IFRS adoption in Nigeria. Forthcoming in: African Journal of Economic and Management Studies

Ozili, Peterson K and Outa, Erick R (2018): Bank Income Smoothing in South Africa: Role of Ownership, IFRS and Economic fluctuation. Published in:

Ozili, Peterson K and Outa, Erick R (2017): Bank Loan Loss Provisions Research: A Review.

Ozili, Peterson Kitakogelu (2021): Bank earnings management using loan loss provisions: comparing the UK, France, South Africa and Egypt. Forthcoming in: Journal of Economic and Administrative Science

Ozili, Peterson Kitakogelu (2021): Big 4 auditors, bank earnings management and financial crisis in Africa. Published in: Journal of Financial Reporting and Accounting

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Padellini, Mauro (2021): Balance sheet and seniority constraints on the repayment value of claims.

Padellini, Mauro (2021): Balance sheet and seniority constraints on the repayment value of claims.

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Paliu-Popa, Lucia (2008): Fiscal and Book-Keeping Issues Regarding Financing Through Leasing System in European Context. Published in: Annals of the „Constantin Brâncuşi” University from Târgu Jiu, Economy Series No. 1 (17 March 2008): pp. 271-284.

Paliu-Popa, Lucia (2013): Imports of Goods on its Own with Payment at Sight Analyzed from an Accounting Perspective. Published in: International Journal of Business and Social Science , Vol. 4, No. 15 Special issue : pp. 58-66.

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Paliu-Popa, Lucia and Cumpănaşu, Petruţa-Elena (2008): Annualy/Yearly Financial Situations in European Frame. Forthcoming in: ECO-TREND 2008

Paliu-Popa, Lucia and Dina, Ionela Claudia (2009): Analyzing the Classic Methods of Organizing the Administration Accountacy Used in the Carboniferous Mining Industry. Forthcoming in: ECO-TREND 2008

Paliu-Popa, Lucia and Ecobici, Nicolae (2007): Accounting Implications of Taxation. Forthcoming in: International Conference Competitiveness and European Integration, Cluj Napoca, 26-27 octombrie 2007

Paliu-Popa, Lucia and Ecobici, Nicolae (2013): System of VAT Payable upon Receipt–Facility or Burden? Published in: WSEAS Brasov No. Advances in Accounting, Auditing and Risk Management (1 June 2013): pp. 70-74.

Paniagua Zurera, Manuel (2006): El capital social cooperativo en derecho español y su armonización con las normas internacionales de contabilidad. Published in: REVESCO , Vol. 90, (2006): pp. 57-91.

Paniagua Zurera, Manuel (2006): El capital social cooperativo en derecho español y su armonización con las normas internacionales de contabilidad. Published in: REVESCO , Vol. 90, (2006): pp. 57-91.

Papanastasopoulos, George (2005): Using Option Theory and Fundamentals to Assessing Default Risk of Listed Firms.

Passetti, Emilio and Tenucci, Andrea and Cinquini, Lino and Frey, Marco (2009): Intellectual capital communication: evidence from social and sustainability reporting.

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Pekdemir, Recep and Kepce Yonet, Nazli (2010): Exploratory Evidence for the Adoption of the Ias 7 in Turkey. Published in: Accounting and Management Information Systems Journal , Vol. 9, (2010): pp. 524-538.

Pekdemir, Recep and Turel, Aslı (2007): IFRS 2005 in Turkey; Can We See the Evidences on the Financial Reports of the Companies Listed? Published in: Accounting and Management Information Systems Journal No. 20 (2007): pp. 53-77.

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Piotr, Staszkiewicz (2012): Model for reputational risk for subsidiaries of non-public group with reciprocal shareholding.

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Polo Garrido, Fernando (2006): La contabilidad de cooperativas en un proceso de armonización contable internacional.El caso de España. Published in: REVESCO , Vol. 89, (2006): pp. 108-138.

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Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2014): An Empirical Investigation of Fraud Risk Assessment and Knowledge Requirement on Fraud Related Problem Representation in Nigeria. Published in: Accounting Research Journal , Vol. 28, No. 1 (June 2015): pp. 78-97.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2015): Forensic Accountant and Auditor Knowledge and Skills Requirements for Task Performance Fraud Risk Assessment in the Nigerian Public Sector. Forthcoming in: International Conference on Accounting Studies (ICAS, 2015) (18 August 2015)

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2014): Forensic Accounting Knowledge and Mindset on Task Performance Fraud Risk Assessment. Published in: International Journal of Business and Management , Vol. 9, No. 9 (2014): pp. 118-133.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2013): Forensic Accounting Knowledge and Skills on Task Performance Fraud Risk Assessment: Nigerian Public Sector Experience. Published in: The Global Symposium on Social Sciences (IBSSS) 2013 Okinawa, Japan (22 November 2013): pp. 278-287.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2014): Forensic Accounting and Fraud: Capability and Competence Requirements in Malaysia. Published in: Journal of Modern Accounting and Auditing , Vol. 10, No. 8 (2014): pp. 825-834.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2014): Fraud and Forensic Accounting: Knowledge and Risk Assessment Task Performance in Malaysian Public Sector – Conceptual study. Published in: 4th Annual International Conference on Accounting and Finance (AF 2014), Phuket, Thailand (2014): pp. 103-109.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2014): Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: Experience from Nigeria. Published in: International Journal of Business and Social Science , Vol. 5, No. 9 (August 2014): pp. 216-224.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah (2014): Task Performance Fraud Risk Assessment on Forensic Accountant and Auditor Knowledge and Mindset in Nigerian Public Sector. Published in: Financial Markets & Institutions , Vol. 4, No. 3 (2014): pp. 84-90.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah and Ahmad, Hartini (2013): An Examination of Task Performance Fraud Risk Assessment on Forensic Accountant Knowledge and Mindset in Nigerian Public Sector. Published in: International Conference on Business and Social Science (ICBASS) 2013, Seoul, South Korea (28 June 2013): pp. 290-297.

Popoola, Oluwatoyin Muse Johnson and Che-Ahmad, Ayoib and Samsudin, Rose Shamsiah and Yussof, Rushami Zien (2013): The Impact of Task Performance Fraud Risk Assessment on Forensic Skills and Mindsets: A Conceptual Model. Published in: 8th Asian Business Research Conference (WBI) 2013, Bangkok, Thailand (2013)

Popoola, Oluwatoyin Muse Johnson and Rayaan, Baz and Samsudin, Rose Shamsiah and Ahmad, Ayoib B. Che (2016): The Moderating role of Capability Element of Fraud on Internal Industry Factors and Fraud Prevention in Saudi Arabian Banking Sector. Published in: International Conference on Accounting Studies (ICAS 2016) , Vol. 3, No. 1 (30 December 2016): pp. 212-219.

Popoola, Oluwatoyin Muse Johnson and Shehu, Aliyu Mukhtar and Aminu, Ibrahim Murtala and Nik Mat, Nik Kamariah and Nasiru, Abdullahi and Tsagem, Musa Muhammad Tsagem and Kura, Kabiru Maitama (2012): The Mediating Effect between Some Determinants of SME Performance in Nigeria. Published in: Management 2013 , Vol. 3, No. 4 : pp. 237-242.

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Reddy, K. Srinivasa and Nangia, Vinay Kumar and Agrawal, Rajat (2012): Corporate mergers and financial performance: A new assessment of Indian cases. Published in: Nankai Business Review International , Vol. 4, No. 2 (2013): pp. 107-129.

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Santos-Cabalgante, Beatriz and Fidalgo-Cerviño, Esther and Santos-Cebrian, Mónica (2013): The Origins of the Spanish Railroad Accounting Model: A Qualitative Study of the MZA's Operating Account (1856-1874). Published in: DE COMPUTIS Revista Española de Historia de la Contabilidad (Spanish Journal of Accounting History) No. 21 (December 2014): pp. 73-103.

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Sola, Jose Luis (2019): Evaluación literaria sobre contabilidad creativa aplicada a las NIIF. Published in: PODIUM , Vol. 35, (2 June 2019): pp. 23-42.

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Staszkiewicz, Piotr W. (2012): Veryfication of the disclosure lemma for Polish broker-dealer market. Forthcoming in:

Stefanova, Marina and Petrova, Vesela and Atanasov, Atanas and Nikolov, Emil and Nikol, Olya and Kambourova, Bilyana (2021): Инициатива за корпоративна прозрачност. Аналитичен доклад България 2021. Published in: Corporate Transparency: Conference, September 28. 2021, Sofia, Bulgaria (2021): pp. 1-48.

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TOMA, LOREDANA OANA (2016): The ethics of tax accounting. Is there a conflict?

TOMA, LOREDANA OANA (2016): The ethics of tax accounting. Is there a conflict?

Tenovici, Cristina and Albici, Mihaela (2009): Modul de determinare a costului unitar de producţie pentru metrul cub de masă lemnoasă pe picior.

Tenovici, Cristina and Albici, Mihaela and Parpandel, Denisa Elena (2009): Traditional methods versus modern methods of determining unitary cost in forestry.

Tiron Tudor, Adriana and Blidisel, Rodica (2007): ACCRUAL ACCOUNTING EXPERIENCE IN THE ROMANIAN PUBLIC HIGHER EDUCATION SECTOR. Published in: International Journal of Business Research , Vol. VII, n, (24 September 2007): pp. 121-131.

Tiron Tudor, Adriana and Blidisel, Rodica (2007): Romanian accrual accounting experience in public higher education sector. Published in: Journal of Business Research , Vol. VII, n, (19 September 2007): pp. 121-131.

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Toms, Steven (2015): Fraud and Financial Scandals: A Historical Analysis of Opportunity and Impediment.

Topor, Dan Ioan and Puţan, Alina and Căpuşneanu, Sorinel/I (2011): The role of management accounting in providing Information for making decision within an entity. Published in: International Journal of Academic Research in Accounting, Finance and Management Sciences , Vol. 1, No. 2 (15 December 2011): pp. 56-66.

Troaca, Victor (2008): Banking accountancy of transaction titles operations.

Troaca, Victor (2008): Yearly balance sheet and the account for profit and loss made by banking societies.

Troaca, Victor and Troaca, Mihaela-Elvira (2008): Strengthening the annual financial statements of the banks.

Trojanowski, Dariusz and Olszewski, Krzysztof and Gałaszewska, Krystyna (2017): Analiza odporności inwestycji w nieruchomości biurowe na wzrost kosztów kredyt lub stopy pustostanów.

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Turel, Asli (2010): Timeliness of financial reporting in emerging capital markets:Evidence from Turkey. Published in: Istanbul University Journal of the School of Business Administration , Vol. 2, No. 39 (November 2010): pp. 227-240.

Tweneboah Senzu, Emmanuel and Ndebugri, Haruna (2018): Examining business performance of micro, small and medium scale enterprise through accounting records keeping; case study in Ghana.

U

UDEH, FRANCIS NNOLI and ABIAHU, MARY-FIDELIS CHIDOZIEM and TAMBOU, LIBERTY EJOMAFUVWE (2017): Impact of Corporate Governance on Firms Financial Performance: A Study of Quoted Banks in Nigeria. Published in: The Nigerian Accountant , Vol. 2, No. 50 (30 April 2017): pp. 54-62.

V

Vicentina Gomes, Liliane and Odálio dos Santos, José and Lana Silva, Cristiane and Ferreira de Souza, Maurício (2018): Divulgações de informações e o efeito no retorno de ações da maior empresa de educação listada na B3 (Brasil, Bolsa, Balcão). Published in: Revista Contemporânea de Contabilidade , Vol. 15, No. 36 (19 December 2018): pp. 97-118.

Vieru, Markku and Schadewitz, Hannu (2010): Impact of IFRS transition on audit and non-audit fees: evidence from small and medium-sized listed companies in Finland. Published in: The Finnish Journal of Business Economics , Vol. 59, No. 1 (2010): pp. 11-41.

Vélez-Pareja, Ignacio and Magni, Carlo Alberto (2008): Potential dividends and actual cash flows. Theoretical and empirical reasons for using ‘actual’ and dismissing ‘potential’, Or: How not to pull potential rabbits out of actual hats.

van Zyl, Warrick Boyd (2007): CALCULATING THE EFFECT OF EMPLOYEE STOCK OPTIONS ON DILUTED EPS.

W

WENJI, TEOH (2019): Market Risk on Domino's Pizza Incorporation's Performance.

Waemustafa, Waeibrorheem and Abdullah, Azrul (2015): Mode of Islamic Bank Financing: Does Effectiveness of Shariah Supervisory Board Matter? Published in: Australian Journal of Basic and Applied Sciences , Vol. 37, No. 9 (2015): pp. 458-464.

Winter, Peter (2007): Managerial Risk Accounting and Control – A German perspective.

Wisniewski, Tomasz Piotr and Yekini, Liafisu Sina (2014): Predicting Stock Market Returns Based on the Content of Annual Report Narrative: A New Anomaly.

X

Xue, Qingmei and Zan, Luca (2022): The Chinese accounting profession in the People’s Republic: A preliminary understanding from an oral history perspective. Forthcoming in: Critical Perspectives on Accounting

Y

Yakubu, Ibrahim Nandom (2019): The Effect of Working Capital Management on Dividend Policy: An Empirical Analysis of Listed Firms in Ghana. Forthcoming in: International Journal of Industrial Management (IJIM) , Vol. 5, No. June

Yakubu, Ibrahim Nandom and Alhassan, Mohammed Mubarik and Fuseini, Abdul-Aziz (2017): The Impact of Working Capital Management on Corporate Performance: Evidence from Listed Non-Financial Firms in Ghana. Published in: European Journal of Accounting, Auditing and Finance Research , Vol. 5, No. 3 (30 March 2017): pp. 68-75.

Yakubu, Ibrahim Nandom and Alhassan, Mohammed Mubarik and Iddrisu, Nasiru Alhassan and Adam, Jamaldeen and Sumaila, Mujeeb Rahman (2017): The Effectiveness of Internal Control System in Safeguarding Assets in the Ghanaian Banking Industry. Published in: International Journal of Management and Commerce Innovations , Vol. 5, No. 1 (30 June 2017): pp. 544-557.

Yakup, Selvi and Asli, Turel (2010): Derivatives Usage in Risk Management By Turkish Non-Financial Firms and Banks: A Comparative Study. Published in: Annales Universitatis Apulensis Series Oeconomica , Vol. 2, (2010): pp. 663-671.

Yang, Ling (2017): Is Bank Supervision Effective? Evidence from the Allowance for Loan and Lease Losses.

Yayla, Hilmi Erdogan (2006): Diversities Between the Regulations of Turkish Accounting Standard Setters: A Brief History of Turkiye’s Twentieth Century Accounting Standardization Applications.

Yayla, Hilmi Erdogan and Kirkbir, Fazil and Cengiz, Ekrem (2007): Accounting Employees’ Behavioral Variables and Firm Performance: Evidence from Turkish Eastern Blacksea Region Companies.

Yim, Andrew (2013): Failure Risk and Quality Cost Management in Single versus Multiple Sourcing Decision. Published in: Decision Sciences , Vol. 45, No. 2 (25 April 2014): pp. 341-354.

Yim, Andrew (2013): Mixture and Continuous 'Discontinuity' Hypotheses: An Earnings Management Model with Auditor-Required Adjustment.

Yim, Andrew (2000): Renegotiation and Relative Performance Evaluation: Why an Informative Signal may be Useless. Published in: Review of Accounting Studies , Vol. 6, No. 1 (2001): pp. 77-108.

Yim, Andrew and Schröder, David (2013): Industry Effects on Firm and Segment Profitability Forecasting: Do Aggregation and Diversity Matter?

Z

Zha Giedt, Jenny (2023): Economic Consequences of Announcing Strategic Alternatives: A Voluntary Disclosure's Benefits and Costs. Forthcoming in: Contemporary Accounting Research (2023)

Zine-Eddine, Yasmine (2017): Les normes IAS/IFRS et le défi du traitement comptable du Goodwill.

Zulamir Hassani, Afdhal (2019): The Relationship Between Liquidity Risk and Internal and External Factors in TCL Corporation.

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Г

Георгиева, Даниела (2018): Модел на счетоводна политика на юридическо лице с нестопанска цел по примера на сдруженията. Published in: Научни трудове, МВБУ, Ботевград , Vol. 10, (2018): pp. 323-366.

Георгиева, Даниела (2020): Изследване на дигиталните умения на счетоводителите в качеството им на потребители на информационни и комуникационни технологии. Published in: Цифровата трансформация – бизнес, образование, наука. Седемнадесета международна научна конференция на МВБУ, Издателство на МВБУ : pp. 254-268.

Георгиева, Даниела (2020): Предизвикателства пред отчитането на научноизследователската и развойна дейност в България.

Георгиева, Даниела (2019): Счетоводно отчитане на разходи за иновационни проекти (основен курс за несчетоводители). Published in: МВБУ , Vol. 1, (September 2019): pp. 1-168.

Георгиева, Даниела (2019): Дигиталните компетенции на счетоводителите в контекста на четвъртата индустриална революция. Published in: Икономика 21 , Vol. 2/2019, (December 2019): pp. 37-63.

Георгиева, Даниела (2020): По някои въпроси относно непубликуването на оповестявания за научноизследователската и развойна дейност като част от финансовите отчети на Български иновативни предприятия. Published in: Бизнес управление No. 1/2021 (March 2021): pp. 56-72.

Георгиева, Даниела (2019): Фактори, които оказват въздействие върху оповестяванията за научноизследователска и развойна дейност на български иновативни предприятия. Published in: , Приносите на счетоводството в икономическата наука, ИК УНСС (February 2020): pp. 341-348.

Георгиева, Даниела and Георгиева, Теодора (2020): Извършваните от счетоводителите дейности и задачи като фактори за определяне на необходимите дигитални компетенции. Published in: Цифровата трансформация – бизнес, образование, наука. Седемнадесета международна научна конференция на МВБУ, Издателство на МВБУ (2020): 147 -161.

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