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Journal of Accounting and Management Information Systems

2011 - 2016

From Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies
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Volume 15, issue 4, 2016

Goodwill Impairment Test Disclosures under Uncertainty pp. 639-660 Downloads
Karol Marek Klimczak, Marta Dynel and Anna Pikos
Group Accounting: The Effect of IFRS Adoption. The Case of Greece pp. 661-682 Downloads
Ioannis Samaras and Stergios Athianos
A Scientist in the Board Effect on Recognition of R&D Outcomes in Private Firms' Reports pp. 683-709 Downloads
Anna Bialek-Jaworska
Effects of Turkish Accounting Standards Application on Independent Audit Procedures pp. 710-731 Downloads
Fatih Coskun Ertas and Atila Karkacier
Profiles. The Way MA Students Perceive Professional Accountants and Managers pp. 732-756 Downloads
Victoria Bogdan, Tomina Saveanu, Olimpia Iuliana Ban and Dorina Nicoleta Popa
The Interaction Effect of Accounting Information Systems User Satisfaction and Activity-Based Costing Use on Hotel Financial Performance: Evidence from Greece pp. 757-784 Downloads
Ioannis Diavastis, Evgenia Anagnostopoulou, Georgios Drogalas and Theofanis Karagiorgos
Disclosure of Related Party Transactions and Information Regarding Transfer Pricing By the Companies Listed On Bucharest Stock Exchange pp. 785-809 Downloads
Liliana Feleaga and Ioana Neacsu
A Reversed Engineered Pitch Based On Rietveld (2016), “Creating Value through the Freemium Business Model: A Consumer Perspective” pp. 810-818 Downloads
Bogdan Alexandru Ratiu
Corporate Governance and Leverage in Australia: A Pitch pp. 819-825 Downloads
Nadarajah Sivathaasan
Investigating Chef-Leader Behaviour Impacts on Subordinate Work Team Identification: A Pitch pp. 826-834 Downloads
Matthew L. Brenner

Volume 15, issue 3, 2016

CSR Disclosure Practice in France: A Habermasian Perspective pp. 447-473 Downloads
Muhammad Atif and Karim Charaf
Impact of the IFRS on the Disclosure of Income Tax Figures by Romanian Listed Companies pp. 474-497 Downloads
Costel Istrate
Study of the Congruence between Accounting Numbers and Stock Market Variables through Comprehensive Income: Empirical Evidence for Romania Companies Quoted On the Regulated Market pp. 498-521 Downloads
Marilena Mironiuc and Maria Carmen Huian
The Effectiveness of Internal Audit in Jamaican Commercial Banks pp. 522-541 Downloads
Delroy Chevers, Devon Lawrence, Arlene Laidlaw and Dane Nicholson
An Original Assessment Tool for Transparency in the Public Sector Based On the Integrated Reporting Approach pp. 542-564 Downloads
Cristina Alexandrina Stefanescu, Tudor Oprisor and Mara Andreea Sintejudeanu
The Relationship between the Risk Management Practices and Financial Performance of the Nigerian Listed Banks pp. 565-587 Downloads
Oyerogba Ezekiel Oluwagbemiga, Ogungbade Oluyinka Isaiah and Idode Patrick Esiemogie
Big Data: Are Accounting Educators Ready? pp. 588-604 Downloads
Pandula Gamage
CEO Compensation and Firm’s Cash Holding: A Pitch pp. 605-611 Downloads
Muhammad Atif
Conceptualizing Schwartz Values in University Preference Decisions: A Pitch pp. 612-617 Downloads
Asma A. Qureshi
A Study of Industry Cost of Equity in Australia Using the Fama and French 5 Factor Model and the Capital Asset Pricing Model (CAPM): A Pitch pp. 618-623 Downloads
Will Mackay and Tariq Haque
Corporate Governance and Stock Liquidity in Australia: A Pitch pp. 624-631 Downloads
Searat Ali

Volume 15, issue 2, 2016

Introduction to the Special Issue on Corporate Social Reporting In Central and Eastern Europe pp. 193-205 Downloads
Catalin Nicolae Albu, Cagnur Balsari and Joanna Krasodomska
CSR in Poland: Institutional Context, Legal Framework and Voluntary Initiatives pp. 206-254 Downloads
Joanna Dyczkowska, Joanna Krasodomska and Jan Michalak
Corporate Social Responsibility and Accounting in Poland: A Literature Review pp. 255-303 Downloads
Halina Waniak-Michalak, Malgorzata Macuda and Joanna Krasodomska
The Role of the Stakeholders in the Institutionalization of the CSR Reporting In Romania pp. 304-340 Downloads
Raluca Gina Guse, Alina Almasan, Cristina Circa and Madalina Dumitru
Archival Analysis of Corporate Social Responsibility Research: The Romanian Perspective pp. 341-371 Downloads
Camelia I. Lungu, Chirata Caraiani, Cornelia Dascalu, Dan Turcu and Mihaela Turturea
Corporate Social Responsibility and Regulatory Initiatives in Turkey: Good Implementation Examples pp. 372-400 Downloads
Gonenc Demir, Melissa N. Cagle and A. Fatih Dalkilic
Corporate Social Responsibility Research in Accounting: Evidence from Turkey pp. 401-419 Downloads
Ummuhan Aslan and Secil Sigali
To Find a Standard Format That Measures the Activities of a Micro, Small or Medium Business Entity. A Pitch pp. 420-427 Downloads
Peter Ellis
Investor Sentiment, Executive Compensation, and Investment – Some International Evidence: A Pitch pp. 428-433 Downloads
Dewan Mostafizur Rahman
The Role of Corporate Versus Product Brand Dominance in Brand Portfolio Overlap: A Pitch pp. 434-439 Downloads
Ann Wallin and Amanda Spry

Volume 15, issue 1, 2016

IFRS Implementation in Turkey: Benefits and Challenges pp. 5-26 Downloads
Oguzhan Bahadir, Volkan Demir and Asli Gul Oncel
Towards an Investigation of Credit Risk Determinants in Eurozone Countries pp. 27-57 Downloads
Vasiliki Makri
Is The Higher Value of Green Buildings Reflected In Current Valuation Practices? pp. 58-71 Downloads
Costin Ciora, Gunther Maier and Ion Anghel
The New Key Drivers to Improve the Open Government Performances: Some Empirical Evidences from Italy pp. 72-89 Downloads
Massimo Pollifroni, Gheorghe Militaru and Adrian Ioana
Assessing the Actual Stage of Social and Environmental Reporting of the Companies Listed at Bucharest Stock Exchange pp. 90-111 Downloads
Mihaela Turturea
Students’ Awareness on Information Security between Own Perception and Reality – An Empirical Study pp. 112-130 Downloads
Victoria Stanciu and Andrei Tinca
The Role of Accounting Internships in Preparing Students’ Transition from School to Active Life pp. 131-153 Downloads
Nadia Albu, Daniela Artemisa Calu and Gina Raluca Guse
Study of the Contagion Mechanism for Opening Risk of Emerging Equity Markets in BRICS Countries: A Pitch pp. 154-159 Downloads
Rui Xue
Converting Planetary Boundaries into Action, a New Approach to Meeting Global Greenhouse Gas Targets: A Pitch pp. 160-167 Downloads
Saphira Rekker
Private Firms’ Adaptation to Climate Change within the Context of Developing Countries: A Pitch pp. 168-177 Downloads
Syed Khuram Shahzad
Pairs Trading and Market Efficiency Using an Adaptive Market Hypothesis Framework: A Pitch pp. 178-185 Downloads
Hossein Rad

Volume 14, issue 4, 2015

The Persistence of the Accounting Policies After the Transition to IFRS of the Romanian Listed Companies pp. 599-626 Downloads
Costel Istrate
Professional Autonomy and IFRSS Adoption pp. 627-654 Downloads
Bogdan Dima, Stefana Maria Dima, Miruna Nachescu and Chiara Saccon
Impact of Executives’ Profile on the Extent of Voluntary Financial Disclosure: The Case of Tunisian Companies pp. 655-684 Downloads
Salma Damak-Ayadi and Emna Klibi
The Generalizability of Financial Distress Prediction Models: Evidence from Turkey pp. 685-703 Downloads
Ibrahim Onur Oz and Tezer Yelkenci
Researching the Level of Diffusion of Selective Management Accounting Techniques by Bangladeshi Firms pp. 704-731 Downloads
Nikhil Chandra Shil, Mahfuzul Hoque and Mahmuda Akter
Timely Loss Recognition and the Value Relevance of the Romanian Listed Companies Considering the IFRS Approach pp. 732-747 Downloads
Florin Dobre, Laura Brad and Radu Ciobanu
The Usefulness of Accounting Information on Financial Instruments to Investors Assessing Non-Financial Companies. An Empirical Analysis on the Bucharest Stock Exchange pp. 748-769 Downloads
Maria Huian
Corporate Governance Transparency and Board Independence: The Case of Four European Emerging Countries pp. 770-790 Downloads
Ruxandra-Adriana Mateescu

Volume 14, issue 3, 2015

What Kind of Accounting Standards Should the IASB Write? pp. 439-452 Downloads
Mary Tokar
Determinants of The Level of Information Disclosure in Financial Statements Prepared in Accordance With IFRS pp. 453-482 Downloads
Anna Bialek-Jaworska and Anna Matusiewicz
Contributions to an Improved Framework for Integrated Reporting pp. 483-507 Downloads
Tudor Oprisor
Corporate Governance, Audit Committee and the Internet Reporting Of Strategic Information by UAE Non-Financial Listed Firms pp. 508-545 Downloads
Mostafa Kamal Hassan
Determinants of Demand and Supply of Accounting and Audit Services in SMEs: Evidence from Nigeria pp. 546-574 Downloads
Semiu Babatunde Adeyemi, Sunday Obah and Ini Etete Udofia
Knowledge Sharing Behaviour of Bosnian Enterprises pp. 575-590 Downloads
Muhammed Kursad Ozlen

Volume 14, issue 2, 2015

Editorial. Accounting Academia in Central and Eastern Europe pp. 239-246 Downloads
Catalin Nicolae Albu, Nadia Albu and Belverd Needles, Jr.
Introduction to the Special Issue on Accounting Academia in Central and Eastern Europe pp. 247-274 Downloads
Catalin Nicolae Albu and Nadia Albu
Difficulties in the Accounting Research–Practice–Teaching Relationship: Evidence from Romania pp. 275-302 Downloads
Corina Grosu, Alina Carmen Almasan and Cristina Circa
Training for an International Academic Career: Structuring a Successful PhD Program in Romania pp. 303-327 Downloads
Claudia Urdari, Vlad Andrei Porumb and Ion Anghel
Czech Accounting Academia and Practice: Historical Roots and Current Issues pp. 328-361 Downloads
Irena Jindrichovska and Dana Kubickova
An Empirical Analysis of Metadiscourse in the Abstracts of Romanian Accounting Research Articles pp. 362-377 Downloads
Mihaela Mocanu
Blended Learning in Tertiary Accounting Education in the CEE Region – A Polish Perspective pp. 378-397 Downloads
Konrad Grabinski, Marcin Kedzior and Joanna Krasodomska
Some Issues Related To Cash Flow Statement in Accounting Education: The Case of Turkey pp. 398-431 Downloads
Can Ozturk

Volume 14, issue 1, 2015

Green Business: A Brief Financial Profile of the Romanian Eco-Industry pp. 5-35 Downloads
Cristina Circa and Alina Almasan
Accounting Education and Its Place in the Romanian Economic Education Literature pp. 36-59 Downloads
Ileana Cosmina Pitulice and Lidia Cristina Manea
Credit Risk Prediction: A Comparative Study between Discriminant Analysis and the Neural Network Approach pp. 60-78 Downloads
Sihem Khemakhem and Younes Boujelbene
Bank Credit Risk Analysis with K-Nearest-Neighbor Classifier: Case of Tunisian Banks pp. 79-106 Downloads
Aida Krichene Abdelmoula
Curbing Financial Crimes with Anti-Graft Bureaus in Nigeria: The Accountants’ Perception pp. 107-127 Downloads
Ahmad Bukola Uthman, Lukman Adebayo Oke, Mohammed Kayode Ajape, Zayyad Abdul-Baki and Murhtala Oladipupo Tijani
Understanding Audit Reporting Changes: Introduction of Key Audit Matters pp. 128-152 Downloads
George-Silviu Cordos and Melinda-Timea Fulop
The Value of Discretionary Accruals Computed Using both National and International Standards pp. 153-169 Downloads
Florin Dobre, Laura Brad and Radu Ciobanu
Corporate Governance Disclosure Practices and Their Determinant Factors in European Emerging Countries pp. 170-192 Downloads
Ruxandra-Adriana Mateescu
Corporate Governance Disclosure of Banks in Romania and Malaysia and the Quality of the Web Sites pp. 193-216 Downloads
Ionelia-Alexandra Feldioreanu and Crina Seria
E-Government towards Transparency: A Comparative Analysis Applied To the Italian Public Sector pp. 217-233 Downloads
Massimo Pollifroni
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