Issues

Abstracts

The capacity of the administrator. obligations. liability. common provisions for both unitary and dual systems

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A new business dimension – business analytics

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Research on the field tests in Mures county Romania regarding the opportunity for different accounting requirements for “small entities” or “micro-entities”

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The sustainability policy of five leading European retailers

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The implementation of directive 2004/83/CE in the legislation of the European Union

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Oracle cube maker for SMEs

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Social and environmental reporting in the annual reports of large companies in France

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Evaluating international accounting harmonization in an emerging country

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A research profile for management information systems – case study based on the AMIS Scientific Journal and AMIS International Conference

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Accounting systems for cost management used in the Romanian economic entities

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Implications of the Eva model use in the firm resources’ performant allocation plan

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The prevalence of fraud: what should we, as academics, be doing to address the problem?

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Peace and war in collective labor relations

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IT&C contribution to organization’s performance improvement: the case of ERP systems

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IFRSs for financial instruments, quality of information and capital market’s volatility: an empirical assessment for Eurozone

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Some personal thoughts on financial reporting

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Panoptical on the financial statements – from international to national

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Fair value – from the Romanian reality perspective

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Testing a non-linear effect in the risk shifting-tournament model applied to Australian superannuation funds

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Credit-risk evaluation of a Tunisian commercial bank: logistic regression vs neural network modelling

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Accounting disclosure scenario: an empirical study of the banking sector of Bangladesh

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Influential factors of accounting students’ academic performance: a Romanian case study

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Romanian public institutions financial statements on the way of harmonization with IPSAS

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An historical and neo-institutional analysis of institutions involved in international accounting convergence

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The context of the possible IFRS for SMES implementation in Romania: an exploratory study

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Corporate governance in the banking industry

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Earnings conservatism in pre- and post-IFRS periods in Turkey: panel data evidence on the firm specific factors

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Local accounting culture facing globalization: the case of Romania’s “patrimoniality” principle

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Exploratory evidence for the adoption of the IAS 7 in Turkey

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Association between audit opinion and provision of non‐audit services

Nasrollah Ahadiat
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Application of options to the pharmaceutical markets: The solutions of corruption and counterfeit drugs in emerging markets

Shin‐Yun Wang; Chih‐Chiang Hwang
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Women and risk tolerance in an aging world

Robert Faff; Terrence Hallahan; Michael McKenzie
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Incremental information content of option‐related excess tax benefit under FASB Statement No. 123R: A research note

Mahmud Hossain; Santanu Mitra; Zabihollah Rezaee
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Transient institutional investors and insider trading signals

Juan Wang
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