Journal of Accounting and Management Information Systems

2011 - 2024

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

Karol Klimczak, Marta Dynel and Anna Pikos

Group Accounting: The Effect of IFRS Adoption. The Case of Greece pp. 661-682

Ioannis Samaras and Stergios Athianos

A Scientist in the Board Effect on Recognition of R&D Outcomes in Private Firms' Reports pp. 683-709

Anna Białek-Jaworska

Effects of Turkish Accounting Standards Application on Independent Audit Procedures pp. 710-731

Fatih Coskun Ertas and Atila Karkacier

Profiles. The Way MA Students Perceive Professional Accountants and Managers pp. 732-756

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

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

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

Bogdan Alexandru Ratiu

Corporate Governance and Leverage in Australia: A Pitch pp. 819-825

Nadarajah Sivathaasan

Investigating Chef-Leader Behaviour Impacts on Subordinate Work Team Identification: A Pitch pp. 826-834

Matthew L. Brenner

Volume 15, issue 3, 2016

CSR Disclosure Practice in France: A Habermasian Perspective pp. 447-473

Muhammad Atif and Karim Charaf

Impact of the IFRS on the Disclosure of Income Tax Figures by Romanian Listed Companies pp. 474-497

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

Marilena Mironiuc and Maria Huian

The Effectiveness of Internal Audit in Jamaican Commercial Banks pp. 522-541

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

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

Oyerogba Ezekiel Oluwagbemiga, Ogungbade Oluyinka Isaiah and Idode Patrick Esiemogie

Big Data: Are Accounting Educators Ready? pp. 588-604

Pandula Gamage

CEO Compensation and Firm’s Cash Holding: A Pitch pp. 605-611

Muhammad Atif

Conceptualizing Schwartz Values in University Preference Decisions: A Pitch pp. 612-617

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

Will Mackay and Tariq Haque

Corporate Governance and Stock Liquidity in Australia: A Pitch pp. 624-631

Searat Ali

Volume 15, issue 2, 2016

Introduction to the Special Issue on Corporate Social Reporting In Central and Eastern Europe pp. 193-205

Catalin Nicolae Albu, Cagnur Balsari and Joanna Krasodomska

CSR in Poland: Institutional Context, Legal Framework and Voluntary Initiatives pp. 206-254

Joanna Dyczkowska, Joanna Krasodomska and Jan Michalak

Corporate Social Responsibility and Accounting in Poland: A Literature Review pp. 255-303

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

Raluca Gina Guse, Alina Almasan, Cristina Circa and Madalina Dumitru

Archival Analysis of Corporate Social Responsibility Research: The Romanian Perspective pp. 341-371

Camelia Lungu, Chirata Caraiani, Cornelia Dascalu, Dan Turcu and Mihaela Turturea

Corporate Social Responsibility and Regulatory Initiatives in Turkey: Good Implementation Examples pp. 372-400

Gonenc Demir, Melissa N. Cagle and A. Fatih Dalkilic

Corporate Social Responsibility Research in Accounting: Evidence from Turkey pp. 401-419

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

Peter Ellis

Investor Sentiment, Executive Compensation, and Investment – Some International Evidence: A Pitch pp. 428-433

Dewan Mostafizur Rahman

The Role of Corporate Versus Product Brand Dominance in Brand Portfolio Overlap: A Pitch pp. 434-439

Ann Wallin and Amanda Spry

Volume 15, issue 1, 2016

IFRS Implementation in Turkey: Benefits and Challenges pp. 5-26

Oguzhan Bahadir, Volkan Demir and Asli Gul Oncel

Towards an Investigation of Credit Risk Determinants in Eurozone Countries pp. 27-57

Vasiliki Makri

Is The Higher Value of Green Buildings Reflected In Current Valuation Practices? pp. 58-71

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

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

Mihaela Turturea

Students’ Awareness on Information Security between Own Perception and Reality – An Empirical Study pp. 112-130

Victoria Stanciu and Andrei Tinca

The Role of Accounting Internships in Preparing Students’ Transition from School to Active Life pp. 131-153

Nadia Albu, Daniela 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

Rui Xue

Converting Planetary Boundaries into Action, a New Approach to Meeting Global Greenhouse Gas Targets: A Pitch pp. 160-167

Saphira Rekker

Private Firms’ Adaptation to Climate Change within the Context of Developing Countries: A Pitch pp. 168-177

Syed Khuram Shahzad

Pairs Trading and Market Efficiency Using an Adaptive Market Hypothesis Framework: A Pitch pp. 178-185

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

Costel Istrate

Professional Autonomy and IFRSS Adoption pp. 627-654

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

Salma Damak-Ayadi and Emna Klibi

The Generalizability of Financial Distress Prediction Models: Evidence from Turkey pp. 685-703

Ibrahim Onur Oz and Tezer Yelkenci

Researching the Level of Diffusion of Selective Management Accounting Techniques by Bangladeshi Firms pp. 704-731

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

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

Maria Huian

Corporate Governance Transparency and Board Independence: The Case of Four European Emerging Countries pp. 770-790

Ruxandra-Adriana Mateescu

Volume 14, issue 3, 2015

What Kind of Accounting Standards Should the IASB Write? pp. 439-452

Mary Tokar

Determinants of The Level of Information Disclosure in Financial Statements Prepared in Accordance With IFRS pp. 453-482

Anna Białek-Jaworska and Anna Matusiewicz

Contributions to an Improved Framework for Integrated Reporting pp. 483-507

Tudor Oprisor

Corporate Governance, Audit Committee and the Internet Reporting Of Strategic Information by UAE Non-Financial Listed Firms pp. 508-545

Mostafa Kamal Hassan

Determinants of Demand and Supply of Accounting and Audit Services in SMEs: Evidence from Nigeria pp. 546-574

Semiu Babatunde Adeyemi, Sunday Obah and Ini Etete Udofia

Knowledge Sharing Behaviour of Bosnian Enterprises pp. 575-590

Muhammed Kursad Ozlen

Volume 14, issue 2, 2015

Editorial. Accounting Academia in Central and Eastern Europe pp. 239-246

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

Catalin Nicolae Albu and Nadia Albu

Difficulties in the Accounting Research–Practice–Teaching Relationship: Evidence from Romania pp. 275-302

Corina Grosu, Alina Carmen Almasan and Cristina Circa

Training for an International Academic Career: Structuring a Successful PhD Program in Romania pp. 303-327

Claudia Urdari, Vlad Andrei Porumb and Ion Anghel

Czech Accounting Academia and Practice: Historical Roots and Current Issues pp. 328-361

Irena Jindrichovska and Dana Kubickova

An Empirical Analysis of Metadiscourse in the Abstracts of Romanian Accounting Research Articles pp. 362-377

Mihaela Mocanu

Blended Learning in Tertiary Accounting Education in the CEE Region – A Polish Perspective pp. 378-397

Konrad Grabinski, Marcin Kedzior and Joanna Krasodomska

Some Issues Related To Cash Flow Statement in Accounting Education: The Case of Turkey pp. 398-431

Can Ozturk

Volume 14, issue 1, 2015

Green Business: A Brief Financial Profile of the Romanian Eco-Industry pp. 5-35

Cristina Circa and Alina Almasan

Accounting Education and Its Place in the Romanian Economic Education Literature pp. 36-59

Ileana Cosmina Pitulice and Lidia Cristina Manea

Credit Risk Prediction: A Comparative Study between Discriminant Analysis and the Neural Network Approach pp. 60-78

Sihem Khemakhem and Younes Boujelbene

Bank Credit Risk Analysis with K-Nearest-Neighbor Classifier: Case of Tunisian Banks pp. 79-106

Aida Krichene Abdelmoula

Curbing Financial Crimes with Anti-Graft Bureaus in Nigeria: The Accountants’ Perception pp. 107-127

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

George-Silviu Cordos and Melinda-Timea Fulop

The Value of Discretionary Accruals Computed Using both National and International Standards pp. 153-169

Florin Dobre, Laura Brad and Radu Ciobanu

Corporate Governance Disclosure Practices and Their Determinant Factors in European Emerging Countries pp. 170-192

Ruxandra-Adriana Mateescu

Corporate Governance Disclosure of Banks in Romania and Malaysia and the Quality of the Web Sites pp. 193-216

Ionelia-Alexandra Feldioreanu and Crina Seria

E-Government towards Transparency: A Comparative Analysis Applied To the Italian Public Sector pp. 217-233

Massimo Pollifroni