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Items where Subject is "M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M41 - Accounting"

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Number of items at this level: 247.

A

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.

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

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.

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.

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

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.

B

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.

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.

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

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.

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

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

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 (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.

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.

D

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

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

Deaconu, Adela and Filip, Crina and Buiga, Anuta (2008): Solutii pentru masurarea calitatii informatiei contabile. Published in: Accounting and Management Information Systems , Vol. 1, No. 24 (June 2008): pp. 41-57.

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)

Deaconu, Adela and Popa, Irimie and Buiga, Anuta and Fulop, Melinda (2009): Aspecte conceptuale si tehnice privind viitoare reglementari contabile pentru IMM-uri in Europa. Published in: Theoretical and Applied Economics , Vol. 1, No. 530 (January 2009): pp. 13-20.

Di Gabriele, James and Ojo, Marianne (2013): Objectivity and independence: the dual roles of external auditors and forensic accountants. Forthcoming in:

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.

Dutta, Probal and Bose, Sudipta (2007): Web-based Corporate Reporting in Bangladesh:An Exploratory Study. Published in: The Cost & Management , Vol. 35, No. 6 (January 2008): pp. 29-45.

E

Ecobici, N (2007): Concise aspects regarding the accounting treatment for property, plant and equipment in according with IAS 16. Forthcoming in: 4rd International Scientific Conference ECO-TREND 2007 Economics and Globalisation, November 23-24, 2007, Târgu Jiu, Romania , Vol. 1, No. 1/2008 (2008)

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"

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.

F

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.

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

G

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.

Gallardo Ramiro, M V and Hernández Gañán, S (2010): El estado de cambios en el patrimonio neto.

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.

Garcia-Fronti, Ines (2007): Corporate social and environmental reporting in developing countries: The case of Argentina.

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.

Grady, Patrick (1982): Peering Under the Inflationary Veil: Synopsis. Published in: Proceedings of a Conference on Inflation-Induced Distortions in Financial Reporting and Taxation (7. July 1982): pp. 3-11.

Greco, Giulio (2012): Ownership structures, corporate governance and earnings management in the European Oil Industry.

Gómez Aparicio, Pilar and Miranda García, Marta (2006): La caractierización financiera y contable del capital social a la luz de los principios cooperativos. Published in: REVESCO , Vol. 90, : pp. 7-27.

H

Hannu, Schadewitz (1997): Financial and nonfinancial information in interim reports: Determinants and implications. Published in:

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?

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

I

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.

Islahi, Abdul Azim and Obaidullah, Mohammed (2002): Zakah on stocks: some unsettled issues. Published in: Journal of King Abdulaziz University -Islamic Economics , Vol. 17, No. 2 (2004): pp. 3-17.

J

Jara-Bertin, Mauricio and López-Iturriaga, Félix J. (2008): Earnings Management and Contest to the Control: An Analysis of European Family Firms.

K

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.

Krishnankutty, Raveesh and Chakraborty, K. S. (2011): Determinants of current ratios: a study with reference to companies listed in Bombay stock exchange.

L

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.

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

Lubberink, Martien (2014): Are banks’ below-par own debt repurchases a cause for prudential concern?

M

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

Makarova, Oksana (2013): Організація бухгалтерського обліку у суб'єктів малого підприємництва. Published in: Accounting and Finance No. 4(58) 2012 (1. February 2013): pp. 8-12.

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

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.

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.

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

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

Mohajan, Haradhan and Deb, Suman and Rozario, Steve (2011): Environmental accounting and the roles of economics. Published in: International Journal of Economics and Research , Vol. 3, No. 1 (12. February 2012): pp. 133-140.

Mohamed Ibrahim, Shahul Hameed (2007): IFRS vs AAOIFI: The Clash of Standards? Published in: International Accountant (2007)

Mustata, Razvan V. and Matis, Dumitru (2007): MEASUREMENT OF NEED FOR HARMONIZATION BETWEEN NATIONAL ACCOUNTING STANDARDS AND INTERNATIONAL FINANCIAL REPORTING STANDARDS. Published in: Journal of International Business and Economics , Vol. VII, No. 3 (15. October 2007): pp. 23-46.

Mustata, Razvan V. and Matis, Dumitru and Bodea, Gabriela (2007): THE IMPACT OF GLOBALIZATION ON REGULATIONS AND ACCOUNTING SYSTEMS. DIMENSIONING AND QUANTIFICATION. Published in: Journal of International Business and Economics , Vol. V, No. 1 (15. October 2006): pp. 118-129.

Muthupandian, K S (2008): Experience of other Nations in Convergence to IFRS. Published in: Chartered Accountant Practice Journal , Vol. 22, No. 5 (1. June 2008): pp. 37-56.

Muthupandian, K S (2008): IAS 1 Presentation of Financial Statements - A Closer Look. Published in: The Management Accountant , Vol. 6, No. 43 (June 2008): pp. 420-425.

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.

Muthupandian, K S (2008): IAS 11 Construction Contracts - A Closer Look. Published in: The Management Accountant , Vol. 43, No. 12 (December 2008): pp. 900-904.

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.

Muthupandian, K S (2008): IFRS 7 Financial Instruments: Disclosures - A Closer Look. Published in: The Management Accountant , Vol. 43, No. 4 (April 2008): pp. 228-231.

Muthupandian, K S (2008): IFRS 8 Operating Segments - A Closer Look. Published in: The Management Accountant , Vol. 43, No. 5 (May 2008): pp. 316-321.

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.

magni, Carlo Alberto (2006): Zelig and the Art of Measuring Excess Profit. Published in: Frontiers in Finance and Economics , Vol. 1, No. 3 (June 2006): pp. 103-129.

murhadi, werner R. (2009): Good Corporate Governance And Earnings Management Practices: An Indonesian Cases. Published in: Proceedings ICBMR , Vol. 3, No. 1 (November 2009): pp. 100-120.

N

Nangia, Vinay Kumar and Agrawal, Rajat and Reddy, K. Srinivasa (2011): Business Valuation: Modelling Forecasting Hurdle Rate. Published in: Asian Journal of Finance & Accounting , Vol. 3, No. 1 (2011): pp. 86-102.

Nistor, Cristina Silvia (2009): Studiu privind posibilitatea implementarii balance scorecard-ului in universitati.

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Ojo, Marianne (2013): Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty. Published in: Business Expert Press No. ISBN 978-1-60649-700-5 : i-182.

Ojo, Marianne (2013): Recovering from the Global Financial Crisis: achieving financial stability in times of uncertainty. Published in: Business Expert Press, Amazon Books, Safari Online Books, Google Books No. ISBN 978-1-60649-700-5 : i-182.

Ojo, Marianne (2012): The need for the adoption of International Financial Reporting Standards (IFRS): some explanations for the pace of implementation.

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Paliu-Popa, Lucia (2008): Book Keeping of International Commercial Transactions. Published in: Annals of the „Constantin Brâncuşi” University from Târgu Jiu, Economy Series No. 1 (15. April 2008): pp. 285-294.

Paliu-Popa, Lucia (2008): The Book-Keeping of Inside-Community Transactions. Published in: Analele Universităţii din Oradea, Ştiinţe Economice , Vol. 17, No. 3 (18. April 2008): pp. 1415-1419.

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.

Paliu-Popa, Lucia (2013): Specificity of Accounting and Tax Treatments related to Triangular Foreign Trade Transactions. Published in: Business Management Dynamics , Vol. 2, No. 8 (February 2013): pp. 39-53.

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.

Paşcu, Ana-Maria (2012): GUVERNANŢA CORPORATIVĂ ŞI PROFESIA CONTABILĂ: RESPONSABILITATE ŞI COMPETENŢĂ PROFESIONALĂ.

Pekdemir, Isil and Pekdemir, Recep (2010): High School Teachers’ Perceptions and Opinions on Professional Accountants: The Turkey Case.

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.

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

Pirvu, Cerasela and Mehedintu, Anca (2009): STRATEGIC costs management at societies group level. Multicriterial model for optimization.

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.

Potecea, Olga and Gabroveanu, Emilia and Radneantu, Nicoleta (2008): Accounting Information - Power Instrument for Advanced Management in Knowledge Based Organizations. Published in: The Annals of the University of Oradea, Economic Science Series , Vol. 3, No. 18 (2008): pp. 1418-1423.

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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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Salvary, Stanley C. W. (2007): Accounting: A General Commentary on an Empirical Science.

Schroeder, Gerhard (2006): Volatility says less about the future than accounting rules suggest. Forthcoming in: Accepted by the All China Economics International Conference Dec 18-20, 2006 in Hong Kong , Vol. n/a, No. ACE Conference Publication Submission No 1246 (March 2007): pp. 1-23.

Singh, Ajay Kumar and Vasudeva, Sakshi (2013): Do Building Up of Values Matter? An Analysis of Ethical Values of Accounting Professionals and Unethical Reporting Practices in Accounting. Published in: THE GLOBAL eLEARNING JOURNAL , Vol. 2, No. 3 (2013): pp. 1-25.

Sinha, Pankaj and Sathiyanarayanan, Nataraj (2012): Valuation of 2G spectrum in India- A real option approach.

Stamatiadis, Filippos and Eriotis, Nikolaos (2011): Evolution of the Governmental Accounting Reform implementation in Greek Public Hospitals: Testing the institutional framework.

Staszkiewicz, Piotr W. (2013): Mechanizm wczesnego ostrzegania firm inwestycyjnych.

Staszkiewicz, Piotr W. (2011): Multi entry framework for financial and risk reporting.

Staszkiewicz, Piotr W. (2010): Ryzyko struktury: Rys koncepcyjny. Published in: Research Papers of Wrocław University of Economics No. 183 (2011): pp. 378-384.

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

Surmen, Yusuf and Kaya, Ugur and Yayla, Hilmi Erdogan (2006): Higher Education Institutions and the Accounting Education In The Second Half of XIXth Century on the Ottoman Empire.

Swamy, Vighneswara (2010): Fair value accounting in banking - Issues in convergence to IFRS.

Swamy, Vighneswara and S, Vijayalakshmi (2012): Fair Value Accounting in Banking – Issues in Convergence to IFRS. Published in: African Journal of Accounting, Auditing and Finance , Vol. 1, No. 3 (2012): pp. 270-280.

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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.

Tomić, Bojan and Strancarić, Sandra (2014): Organizacijski aspekti računovodstvenih informacijskih sustava i njihova važnost. Published in: Računovodstvo i financije No. 7 (July 2014): pp. 38-40.

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.

Turel, Asli (2010): The Expectation Gap in Internet Financial Reporting: Evidence from an Emerging Capital Market. Published in: Middle Eastern Finance and Economics No. 8 (2010): pp. 94-107.

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.

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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.

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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.

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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.

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?

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