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Alina-Teodora Ciuhureanu

-contabile ale unui management performant, Cluj Napoca, Risprint Publishing House, 2010, p. 60 [5] Ciuhureanu Alina-Teodora, Accounting policies manual between compulsoriness and necessity.Sstudy within entities in Centre Region, Annals of the University of Petroşani, Economics, 14(2), 2014, 47-54

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Renata Legenzova

References Armstrong, Ch., S., Barth, M. E., Jagolinzer, A. D., & Riedl E. J., (2010). Market reaction to the adoption of IFRS in Europe. The Accounting Review: January 2010, 85(1), 31-61. http://dx.doi.org/10.2308/accr.2010.85.1.31 Barth M. E., Landsman W. R., & Lang A. (2008). International accounting standards and accounting quality. Journal of Accounting Research, 46(3), 467-498. http://dx.doi.org/10.1111/j.1475-679X.2008.00287.x Brochet, F., Jagolinzer, A., & Riedl, E. (2013). Mandatory IFRS adoption and

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Timothy Creel and Veronica Paz

. (2005). Assurance statement practice in environmental, social, and sustainability reporting: A critical evaluation. The British Accounting Review , 37 , 205–229. Rogers, J. (2016). The next frontier: Measuring and managing sustainability performance. Strategic Finance , June , 28–37. Toms, J. (2002). Firm resources, quality signals and the determinants of corporate environmental reputation: Some UK Evidence. The British Accounting Review , 34 , 257–282. Woller, G. (2007). Trade-offs between social & financial performance. ESR Review , Fall

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Noémi Hajnal

References Akerlof, G. A. (1970). The market for lemons: quality uncertainty and the market mechanism. Quarterly Journal of Economics 84(3): 488–500. Albu, C. N.; Albu, N.; Fekete, Sz. (2010). The context of the possible IFRS for SMEs implementation in Romania: an exploratory study. Accounting and Management Information Systems 9(1): 45–71. Retrieved on: 7 April 2017, from: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1769991 . Bogdan, V.; Farcaş, M.; Scorţe, C. (2004). Evoluţia reformei contabile româneşti [The evolution of Romanian

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Raluca Sava

References Brabete, V. & Drăgan, C. (2009) - “Comparative analysis regarding the amortisation of non current assets in a national and international context”, The Annals of the University of Oradea - economic sciences, vol. XVIII, no. 3: 796-800 Herrmann D., Thomas W., Harmonization of accounting measurement practices in the European Community, Accounting and Business Research, Vol. 25, No. 100, 1995 Mustaţă R.V., Matis D., Measurement of need for harmonization between national accounting standards and

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Raluca Sava

4. References American Institute of Certified Public Accountants (AICPA). (1998) “AICPA Core Competency Framework for Entry into the Accounting Profession” , New York: AICPA, Available: http://www.aicpa.org . Bonwell, C. C. and Eison, J. A., “Active Learning: Creating excitement in the classroom” , ASHEERIC Higher Education Report No. 1, Washington D.C.: The George Washington University, School of Education and Human Development, 1991. Braun, K. W. & Sellers, R. D. (2012). Using a “Daily Motivational Quiz” to Increase Student Preparation

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Violeta State

References Cristea H., (2007), Expertiză contabilă, doctrină și deontologie profesională. Ghid de pregătire. Sinteză(Accounting Expertise, Doctrine and Professional Deontology. Training guide. Synthesis), CECCAR, Timișoara. Popescu D., (2016), Respectarea eticii și deontologiei în profesia contabilă - premisă a creșterii calității serviciilor contabile (Complying with Ethics and Deontology in the Accounting Profession - Prerequisite for Increasing the Quality of Accounting Services), Dissertation, Coordinator: Assoc. prof

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Lucian Cernusca, Delia David, Cristina Nicolaescu and Bogdan Cosmin Gomoi

References 1. Balaciu, D. E. (2011). Studiu privind natura, motivatiile si incidenta contabilitatii creative. Teza de doctorat, Bucuresti: ASE, 73-74. 2. Balaciu, D. E. (2012). Contabilitate creativa. Oradea: Editura Universitatii. 3. Balaciu, D.E., Cernusca, L., Mester, I.T., Bogdan, V. (2014), Accounting Manipulation: an Empirical Study Regarding Managers’ Behavior. The Annals of the University of Oradea. Economic Sciences, Tom XXIII,1st Issue/July No, 554-562 4. Balaciu, D. E. (2015). Etica si

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Przemysław Kabalski and Ewelina Zarzycka

Bibliography Dani A.C., Beuren I.M., 2014, Nível de integração dos sistemas de contabilidade financeira e gerencial com o processo de convergência contábil e a efetividade da controladoria , Journal of Education and Research in Accounting, vol. 8, no. 3. Joseph N., Turley S., Burns J., Lewis L., Scapens R.W., Southworth A., 1996, External financial reporting and management information: a survey of U.K. management accounts , Management Accounting Research, 7, pp. 73-93. Kabalski P., 2012, Wybrane problemy stosowania Międzynarodowych Standardów

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Małgorzata Kutera

References AICPA, 2002, Examples of Fraud Risk Factors, Statement on Auditing Standard No. 99, App. 1. Bragg S., 2007, Accounting Best Practices, John Wiley & Sons Inc., New Jersey. Elliot B., Elliot J., 2000, Financial Accounting and Reporting, Financial Times Prentice Hall, p. 567. Griffiths J., 1986, Creative Accounting, Sidgwick & Jackson, London. Hołda A., Kutera M., Surdykowska S., 2006, Oszustwa księgowe. Teoria i praktyka, Centrum Doradztwa i Informacji Difin Sp. z o