Journal of Accounting and Management Information Systems

2011 - 2025

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

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

Volume 13, issue 4, 2014

Alpha pp. 607-622

Robert Faff

The Value Relevance of Financial Distress Risk in the Case of RASDAQ Companies pp. 623-642

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

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

Karim Charaf and Ahmed Fath-Allah Rahmouni

Audit Pricing, Start-Up Cost and Opinion Shopping pp. 686-718

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

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

Victoria Stanciu and Andrei Tinca

Contractual Balance in the Context of the Post-Economic Crisis and the New Romanian Civil Code pp. 755-773

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

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

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

Hue Hwa Au Yong, Robert Faff and Keryn Chalmers

Determinants of voluntary IFRS adoption in an emerging market: Evidence from Turkey pp. 449-465

Yigit Bora Senyigi

Impact of IFRS on the accounting numbers of Romanian listed companies pp. 466-491

Costel Istrate

Preparedness for and perception of IFRS for SMEs: evidence from Turkey pp. 492-519

Merve Kilic, Ali Uyar and Basak Ataman

The Impact of IFRS Adoption on Audit Fees: Evidence from Jordan pp. 520-536

Khaled E. Abu Risheh and Mo'taz Amin Al-Saeed

The current status of management accounting in Romania: the accountants' perception pp. 537-558

Corina Grosu, Alina Almasan and Cristina Circa

Factors affecting establishment of an institutional knowledge management culture – a study of organizational vision pp. 559-583

Irina Bogdana Pugna and Dana-Maria Boldeanu

The Whistleblowing Policies in Romania’s Labour Law pp. 584-598

Raluca Dimitriu

Volume 13, issue 2, 2014

Editorial - IFRS application in Central and South-Eastern European countries pp. 182-197

Nadia Albu and Catalin Nicolae Albu

The development of accounting and application of IFRS in the Czech Republic pp. 198-235

Irena Jindrichovska, Dana Kubickova and Sarka Kocmanova

Implementation of IFRSs and IFRS for SMEs: the case of Estonia pp. 236-258

Lehte Alver, Jaan Alver and Liis Talpas

Transition to IFRS in the Republic of Moldova: general and practical aspects pp. 259-280

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

Konrad Grabinski, Marcin Kedzior and Joanna Krasodomska

IFRS adoption in developing countries: the case of Romania pp. 311-350

Mihaela Ionascu, Ion Ionascu, Marian Sacarin and Mihaela Minu

IFRS application in Slovenia pp. 351-372

Mateja Jerman and Ales Novak

IFRS implementation and studies in Turkey pp. 373-399

Cagnur Kaytmaz Balsari and Secil Varan

Implementation of International Financial Reporting Standards in Ukraine pp. 400-422

Ruslana Kuzina

Volume 13, issue 1, 2014

An Investigation of Compliance with International Financial Reporting Standards by Listed Companies in Turkey pp. 4-34

Volkan Demir and Oguzhan Bahadir

A Discussion over IFRS’ Adoption in Islamic Countries pp. 35-49

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

Joanna Dyczkowska

Financial Ratios as Performance Measure: A Comparison of IFRS and Nigerian GAAP pp. 82-97

Zayyad Abdul-Baki, Ahmad Bukola Uthman and Mubaraq Sanni

Audit Pricing in China and Pakistan: A Comparative Review of Audit Practices pp. 98-110

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

Elena Roxana Anghel-Ilcu

The Effects of Corporate Governance Mechanisms on Earnings Management of Listed Firms in Nigeria pp. 159-174

Uwalomwa Uwuigbe, Daramola Sunday Peter and Anjolaoluwa Oyeniyi