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Journal of Accounting and Management Information Systems

2011 - 2020

From Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies
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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 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

Volume 13, issue 4, 2014

Alpha pp. 607-622 Downloads
Robert Faff
The Value Relevance of Financial Distress Risk in the Case of RASDAQ Companies pp. 623-642 Downloads
Ioan Robu, Mihaela-Alina Robu, Marilena Mironiuc and Florentina Balu
“Colorful” Approach Regarding Creative Accounting. An Introspective Study Based On the Association Technique pp. 643-664 Downloads
Diana MATICA (Balaciu), Victoria Bogdan, Liliana Feleaga and Adela-Laura Popa
Using Importance Performance Analysis to Evaluate the Satisfaction of Activity-Based Costing Adopters pp. 665-685 Downloads
Karim Charaf and Ahmed Fath-Allah Rahmouni
Audit Pricing, Start-Up Cost and Opinion Shopping pp. 686-718 Downloads
Oladipupo Muhrtala Tijani, Ahmad Bukola Uthman, Zayyad Abdul-Baki and Lukman Adebayo Oke
Bearer Plants: Stakeholders’ View on the Appropriate Measurement Model pp. 719-738 Downloads
Maria Ionela Damian, Sorana Mihaela Manoiu, Carmen Giorgiana Bonaci and Jiri Strouhal
A Critical Look on the Student’s Internet Use – An Empirical Study pp. 739-754 Downloads
Victoria Stanciu and Andrei Tinca
Contractual Balance in the Context of the Post-Economic Crisis and the New Romanian Civil Code pp. 755-773 Downloads
Bazil Oglinda
An Analysis of the Convergence Level of Tangible Assets (PPE) According to Romanian National Accounting Regulation and IFRS for Smes pp. 774-799 Downloads
Maria Madalina Buculescu (Costica) and Bogdan Nicolae Velicescu
An Analysis of the International Proposals for Harmonization Accounts Statement and Government Finance Statistics pp. 800-819 Downloads
Andrei Razvan Crisan and Melinda Timea Fulop

Volume 13, issue 3, 2014

Determinants of the extent of Asia-Pacific banks’ derivative activities pp. 430-448 Downloads
Hue Hwa Au Yong, Robert Faff and Keryn Chalmers
Determinants of voluntary IFRS adoption in an emerging market: Evidence from Turkey pp. 449-465 Downloads
Yigit Bora Senyigi
Impact of IFRS on the accounting numbers of Romanian listed companies pp. 466-491 Downloads
Costel Istrate
Preparedness for and perception of IFRS for SMEs: evidence from Turkey pp. 492-519 Downloads
Merve Kilic, Ali Uyar and Basak Ataman
The Impact of IFRS Adoption on Audit Fees: Evidence from Jordan pp. 520-536 Downloads
Khaled E. Abu Risheh and Mo'taz Amin Al-Saeed
The current status of management accounting in Romania: the accountants' perception pp. 537-558 Downloads
Corina Grosu, Alina Almasan and Cristina Circa
Factors affecting establishment of an institutional knowledge management culture – a study of organizational vision pp. 559-583 Downloads
Irina Bogdana Pugna and Dana-Maria Boldeanu
The Whistleblowing Policies in Romania’s Labour Law pp. 584-598 Downloads
Raluca Dimitriu

Volume 13, issue 2, 2014

Editorial - IFRS application in Central and South-Eastern European countries pp. 182-197 Downloads
Nadia Albu and Catalin Nicolae Albu
The development of accounting and application of IFRS in the Czech Republic pp. 198-235 Downloads
Irena Jindrichovska, Dana Kubickova and Sarka Kocmanova
Implementation of IFRSs and IFRS for SMEs: the case of Estonia pp. 236-258 Downloads
Lehte Alver, Jaan Alver and Liis Talpas
Transition to IFRS in the Republic of Moldova: general and practical aspects pp. 259-280 Downloads
Olesea Ghedrovici, Svetlana Mihaila, Lica Erhan and Aliona Birca
The Polish accounting system and IFRS implementation process in the view of empirical research pp. 281-310 Downloads
Konrad Grabinski, Marcin Kedzior and Joanna Krasodomska
IFRS adoption in developing countries: the case of Romania pp. 311-350 Downloads
Mihaela Ionascu, Ion Ionascu, Marian Sacarin and Mihaela Minu
IFRS application in Slovenia pp. 351-372 Downloads
Mateja Jerman and Ales Novak
IFRS implementation and studies in Turkey pp. 373-399 Downloads
Cagnur Kaytmaz Balsari and Secil Varan
Implementation of International Financial Reporting Standards in Ukraine pp. 400-422 Downloads
Ruslana Kuzina

Volume 13, issue 1, 2014

An Investigation of Compliance with International Financial Reporting Standards by Listed Companies in Turkey pp. 4-34 Downloads
Volkan Demir and Oguzhan Bahadir
A Discussion over IFRS’ Adoption in Islamic Countries pp. 35-49 Downloads
Stefana Maria Dima, Bogdan Dima, Ovidiu Megan and Luminiþa Paiusan
Assessment of Quality of Internet Financial Disclosures Using a Scoring System. A Case of Polish Stock Issuers pp. 50-81 Downloads
Joanna Dyczkowska
Financial Ratios as Performance Measure: A Comparison of IFRS and Nigerian GAAP pp. 82-97 Downloads
Zayyad Abdul-Baki, Ahmad Bukola Uthman and Mubaraq Sanni
Audit Pricing in China and Pakistan: A Comparative Review of Audit Practices pp. 98-110 Downloads
Zahid Irshad Younas, Patrick Velte and Khadija Ashfaq
A Theoretical Model of Code of Ethics Conceptualized From Companies’ Public Disclosures on Ethics pp. 111-158 Downloads
Elena Roxana Anghel-Ilcu
The Effects of Corporate Governance Mechanisms on Earnings Management of Listed Firms in Nigeria pp. 159-174 Downloads
Uwalomwa Uwuigbe, Daramola Sunday Peter and Anjolaoluwa Oyeniyi
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