Cătălin Albu,Răzvan V. Mustaţă,Shahzad Uddin's Accounting in Central and Eastern Europe PDF

By Cătălin Albu,Răzvan V. Mustaţă,Shahzad Uddin

ISBN-10: 1781909385

ISBN-13: 9781781909386

Countries in important and japanese Europe (CEE), so much of them former parts of the communist bloc, have suffered various impacts through the years. traditionally, the appearance of communism within the Fifties has stopped the commercial and political improvement of those nations. Its fall in the course of the overdue Nineteen Eighties and early Nineties prompted critical alterations within the financial and social setting, with profound results at the international locations' accounting and company versions. The accounting regulatory means of those international locations has in general been a public one, even though a few nations additionally concerned inner most region our bodies. With monetary and political reforms those nations are actually reforming their accounting platforms with for instance the adoption of foreign Accounting Standards/International monetary Reporting criteria (IFRS). also, the CEE nations' political will to hitch the eu Union pressured the regulators to make sure a excessive point of harmonization with the European...

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2003). Earnings smoothing and investor protection: An international comparison. Journal of Financial Economics, 69, 91–124. , & Oberholzer-Gee, F. (2006). Political relationships, global financing, and corporate transparency: Evidence from Indonesia. Journal of Financial Economics, 81, 411–439. , & Curto, J. (2008). Accounting quality and the adoption of IASB standards – Portuguese evidence. Rev. contab. , 19 (September/December), 103–111 (São Paulo). , & Patpanichchot, S. (2011). The impact of country-level vs firm-level factors on the effectiveness of IFRS adoption: The case of European Union.

2008) found that mandatory IFRS adopters have higher leverage and a lower analyst following, implying that these firms confront less demand for transparency. Durak (2010) examined the accrual quality of the listed nonfinancial firms prior to and after IFRS adoption, and found increased accrual quality for these firms after IFRS adoption in Turkey. , 2003), there is no evidence on the impact of IFRS adoption on loss aversion practices of Turkish nonfinancial firms. Additionally, Leuz et al. (2003) provides evidence of earnings management differences across 31 countries, and detect loss aversion.

Accounting in Central Eastern Europe. Bingley, UK: Emerald. -A. (2013). Environmental disclosure of Romanian listed entities. In and C. N. Albu & R. V. ), Accounting in Central Eastern Europe. Bingley, UK: Emerald. Ienciu, N. , & Matiş, D. (2013). Intellectual capital disclosure of Romanian listed companies. In and C. N. Albu & R. V. ), Accounting in Central Eastern Europe. Bingley, UK: Emerald. Jerman, M. (2013). Intangible assets and their reporting practices: Evidence from Slovenia. In and C.

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Accounting in Central and Eastern Europe by Cătălin Albu,Răzvan V. Mustaţă,Shahzad Uddin

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