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Journal of Accounting and Management Information Systems

2011 - 2021

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

Volume 12, issue 4, 2013

Liquidity, Sentiment and Segmentation: A Survey of Closed-End Fund Literature pp. 510-536 Downloads
Mary Fletcher
Exploring the Recent Evolution of the Accounting Profession in Romania – An Institutional Approach pp. 537-552 Downloads
Nadia Albu
Compliance with the Principles of Corporate Governance: Different Perspectives from Jordan pp. 553-577 Downloads
Mo'taz Amin Al-Sa'eed
Supporting Management Decisions by Using Artificial Neural Networks for Exchange Rate Prediction pp. 578-594 Downloads
Laura Maria BADEA (stroie)
Does the Extent to Which an ERP System is Human-Centered Contribute to User Satisfaction with That System? pp. 595-625 Downloads
Petrus A. Usmanij, Mei-Tai Chu and Rajiv Khosla
ERP Solutions between Success and Failure pp. 626-649 Downloads
Victoria Stanciu and Andrei Tinca
Information System for the Management of the Processes pp. 650-670 Downloads
Vladimir Krajcik
An Analysis Framework for Defining the Required IT&C Competencies for the Accounting Profession pp. 671-696 Downloads
Catalin Georgel Tudor, Mirela Gheorghe, Mirela Oancea and Robert Sova

Volume 12, issue 3, 2013

Accounting Policy Options under IFRS: Evidence from Turkey pp. 388-404 Downloads
Oguzhan Bahadir and Buke Tolga
Perceptions of Accounting Professionals on IFRS Application at the Individual Financial Statements: Evidence from Romania pp. 405-423 Downloads
Marian Sacarin, Stefan Bunea and Maria Madalina Girbina
How Relevant is Size for Setting the Scope of The IFRS for SMEs? pp. 424-439 Downloads
Catalin Nicolae Albu
A Takeover Case from Turkey’s Privatization Affords of the State Owned Enterprises: Two-Step Leveraged Buyout Transaction pp. 440-454 Downloads
Recep Pekdemir, Ayca Zeynep Suer and Melis Ercan
Pros and Cons for the Implementation of Target Costing Method in Romanian Economic Entities pp. 455-470 Downloads
Sorin Briciu and Sorinel Capusneanu
The Behavioral Intention of Malaysian Students toward Accounting Discipline pp. 471-488 Downloads
Gholamreza Zandi, Babak Naysary and Say SOK Kwan
Centrifugal Trends in Collective Bargaining pp. 489-503 Downloads
Raluca Dimitriu

Volume 12, issue 2, 2013

Generating Innovative Research Ideas pp. 144-154 Downloads
Donald Stokes
The Role of Management as a User of Accounting Information: Implications for Standard Setting pp. 155-189 Downloads
Brigitte Eierle and Wolfgang Schultze
Assuming the Worst: The Shifting Sands of Pension Accounting pp. 190-212 Downloads
Alistair Byrne, Iain Clacher, David Hillier and Allan Hodgson
Voluntary Demand for Auditing by Farm Businesses: An Australian Perspective pp. 213-234 Downloads
Peter Carey and George Tanewski
Auditor Independence in New Zealand: Further Evidence on the Role of Non-Audit Services pp. 235-262 Downloads
Si Wen (Stacey) Wang and David Hay
Does Audit Quality Improve After the Implementation of Mandatory Audit Partner Rotation? pp. 263-279 Downloads
Gary Monroe and Sarowar Hossain
The Effect of the Introduction of the Euro on Asymmetric Stock Market Returns Volatility Across the Euro-Zone pp. 280-301 Downloads
Simon Moorhead and Robert Brooks
Oil, Oil Volatility and Airline Stocks: A Global Analysis pp. 302-318 Downloads
Mohan Nandha, Robert Brooks and Robert Faff
An Investigation of the Interest Rate Risk and Exchange Rate Risk of rhe European Financial Sector: Euro Zone Versus Non-Euro Zone Countries pp. 319-344 Downloads
Amalia DI Iorio, Robert Faff and Harald Sander
The Soviet Accounting Bulletin, 1973-1983 pp. 345-378 Downloads
David Alexander

Volume 12, issue 1, 2013

The Role of Organizational and Cultural Factors in the Adoption of Activity-Based Costing: The Case of Moroccan Firms pp. 4-21 Downloads
Karim Charaf and Pierre-Laurent Bescos
The Relationship between Activity Based Costing, Business Strategy and Performance in Moroccan pp. 22-38 Downloads
Azzouz Elhamma and Zhang YI Fei
A Comparative Study on the Business School Students’ Perceptions on the Professional Accountancy of Turkey pp. 39-60 Downloads
Isil Pekdemir, Recep Pekdemir and Yasemin Sen
Accounting Professionals’ Perceptions of Ethics Education: Evidence from Turkey pp. 61-75 Downloads
Ali Uyar and Ali Haydar Gungormuª
Effects of Financial and Non-Financial Information Disclosure on Prices’ Mechanisms for Emergent Markets: The Case of Bucharest Stock Exchange pp. 76-100 Downloads
Bogdan Dima, Ioan Cuzman, Stefana DIMA (cristea) and Otilia Saramat
Implications of the Operational Risk Practices Applied in the Banking Sector on the Information Systems Area pp. 101-117 Downloads
Pavel Nastase and Simona Felicia Unchiasu
Decoding Gimmicks of Financial Shenanigans in Telecom Sector in India pp. 118-131 Downloads
Sandeep Goel
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