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

By Cătălin Albu,Răzvan V. Mustaţă,Shahzad Uddin

Countries in relevant and jap Europe (CEE), so much of them former elements of the communist bloc, have suffered different impacts over the years. traditionally, the appearance of communism within the Fifties has stopped the industrial and political improvement of those nations. Its fall through the past due Nineteen Eighties and early Nineties caused critical adjustments within the monetary and social atmosphere, with profound effects at the international locations' accounting and enterprise types. The accounting regulatory strategy of those international locations has often been a public one, even though a few international locations 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 affix the eu Union pressured the regulators to make sure a excessive point of harmonization with the European...

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Chih, H. (2005). Investor protection, prospect theory, and earnings management: An international comparison of the banking industry. Journal of Banking & Finance, 29, 2675–2697. Soderstrom, N. , & Sun, K. J. (2007). IFRS adoption and accounting quality: A review. European Accounting Review, 16, 675–702. , & Sen, I. K. (2013). Impact of adopting ınternational financial reporting standards: Empirical evidence from Turkey. International Business Research, 6, 55–66. , & Uc, M. (2011). Classification of Turkish accounting system.

Kormiltseva THE TRUE AND FAIR VIEW CONCEPT IN ROMANIA: A CASE STUDY OF CONCEPT TRANSFERABILITY Cătălin Nicolae Albu, Nadia Albu and David Alexander INSTITUTIONAL PRESSURES AND THE ROLE OF THE STATE IN DESIGNING THE FINANCIAL ACCOUNTING AND REPORTING MODEL IN ESTONIA Lehte Alver, Jaan Alver and Liis Talpas EVOLUTION OF ACCOUNTING IN MOLDOVA: SOME REFLECTIONS ABOUT THE IMPORTANCE OF HISTORICAL AND CULTURAL FACTORS David Alexander and Olesea Ghedrovici INTELLECTUAL CAPITAL DISCLOSURE OF ROMANIAN LISTED COMPANIES Nicoleta Maria Ienciu and Dumitru Matis THE DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE: EVIDENCE FROM ROMANIA Cristina Maria Morariu INTANGIBLE ASSETS AND THEIR REPORTING PRACTICES: EVIDENCE FROM SLOVENIA Mateja Jerman RECONSIDERING FINANCIAL REPORTING FROM THE PERSPECTIVE OF CORPORATE SOCIAL AND ENVIRONMENTAL RESPONSIBILITY.

Chih, H. (2005). Investor protection, prospect theory, and earnings management: An international comparison of the banking industry. Journal of Banking & Finance, 29, 2675–2697. Soderstrom, N. , & Sun, K. J. (2007). IFRS adoption and accounting quality: A review. European Accounting Review, 16, 675–702. , & Sen, I. K. (2013). Impact of adopting ınternational financial reporting standards: Empirical evidence from Turkey. International Business Research, 6, 55–66. , & Uc, M. (2011). Classification of Turkish accounting system.

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