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

By Cătălin Albu,Răzvan V. Mustaţă,Shahzad Uddin

Countries in crucial and jap Europe (CEE), so much of them former elements of the communist bloc, have suffered various affects through the years. traditionally, the appearance of communism within the Fifties has stopped the industrial and political improvement of those international locations. Its fall throughout the overdue Eighties and early Nineteen Nineties brought on serious alterations within the monetary and social atmosphere, with profound results at the nations' accounting and enterprise types. The accounting regulatory technique of those nations has typically been a public one, even though a few nations additionally concerned inner most quarter our bodies. With financial and political reforms those nations are actually reforming their accounting platforms with for instance the adoption of overseas Accounting Standards/International monetary Reporting criteria (IFRS). also, the CEE international locations' political will to affix the ecu Union forced the regulators to make sure a excessive point of harmonization with the European...

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Extra resources for Accounting in Central and Eastern Europe

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V. ), 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.

6102, which came into effect on July 1, 2012. , 2013). LITERATURE REVIEW AND HYPOTHESES DEVELOPMENT Consistent with the view that the use of high quality standards leads to high quality financial reporting, Barth, Landsman, and Lang (2008) find that firms which adopt IFRS exhibit lower earnings management compared to the local GAAP for an international sample of firms. , Aubert & Grudnitski, 2012). , 2003; Morais & Curto, 2008). The conflicting findings of these studies may also be attributable to the methodological differences.

Therefore, we use loss avoidance in this study as an incentive-based earnings management measure following Burgstahler and Dichev (1997). One other reason to use this methodology is the study of Jeanjean and Stolowy (2008) which uses the loss avoidance measure of EM in a three country study to investigate the impact of IFRS adoption. Jeanjean and Stolowy (2008) consider the firm level differences in their research design, and build an aggregate measure instead of analyzing different firm characteristics separately.

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