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Record Nr. |
UNINA9910464770003321 |
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Titolo |
Accounting in Central and Eastern Europe / / edited by Cătălin Nicolae Albu, Faculty of Accounting and Management Information Systems, the Bucharest University of Economic Studies, Bucharest, Romania, Răzvan V. Mustaţă, Faculty of Economics and Business Administration, Babeş-Bolyai University, Cluj-Napoca, Romania |
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Pubbl/distr/stampa |
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United Kingdom : , : Emerald, , 2013 |
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©2013 |
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ISBN |
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Edizione |
[First edition.] |
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Descrizione fisica |
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1 online resource (343 p.) |
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Collana |
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Research in accounting in emerging economies, , 1479-3563 ; ; volume 13 |
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Altri autori (Persone) |
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AlbuCătălin, Nicolae Albu |
MustaţăRăzvan V |
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Disciplina |
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Soggetti |
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Accounting - Europe, Central |
Accounting - Europe, Eastern |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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FRONT COVER; ACCOUNTING IN CENTRAL AND EASTERN EUROPE; COPYRIGHT PAGE; CONTENTS; LIST OF CONTRIBUTORS; ABOUT THE EDITORS; INTRODUCTION; REFERENCES; THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AND LOSS AVOIDANCE IN TURKEY; INTRODUCTION; TURKISH ACCOUNTING ENVIRONMENT; LITERATURE REVIEW AND HYPOTHESES DEVELOPMENT; DATA AND METHODOLOGY; RESULTS; CONCLUSIONS AND DISCUSSION; ACKNOWLEDGMENTS; REFERENCES; THE EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ADOPTION ON THE VALUE RELEVANCE OF FINANCIAL REPORTING: A CASE OF RUSSIA; INTRODUCTION |
CONSEQUENCES OF IFRS ADOPTION: EMERGING MARKETS IFRS ADOPTION: THE CASE OF RUSSIA; RESEARCH HYPOTHESIS AND SAMPLE; RESEARCH DESIGN; RESULTS; CONCLUSION AND FURTHER RESEARCH; |
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NOTES; REFERENCES; THE TRUE AND FAIR VIEW CONCEPT IN ROMANIA: A CASE STUDY OF CONCEPT TRANSFERABILITY; INTRODUCTION; THEORETICAL FRAMEWORK, PROPOSITIONS DEVELOPMENT AND METHOD; CASE STUDY; DISCUSSION AND CONCLUSION; NOTES; ACKNOWLEDGMENTS; REFERENCES; FURTHER READING; APPENDIX - LIST AND DETAILS OF INTERVIEWS |
INSTITUTIONAL PRESSURES AND THE ROLE OF THE STATE IN DESIGNING THE FINANCIAL ACCOUNTING AND REPORTING MODEL IN ESTONIA INTRODUCTION; METHODOLOGY AND THEORETICAL FRAMEWORK; LITERATURE REVIEW; DISCUSSION; CONCLUDING REMARKS; NOTES; REFERENCES; EVOLUTION OF ACCOUNTING IN MOLDOVA: SOME REFLECTIONS ABOUT THE IMPORTANCE OF HISTORICAL AND CULTURAL FACTORS; INTRODUCTION; HISTORICAL AND CULTURAL PRECONDITIONS IMPORTANT FOR ACCOUNTING DEVELOPMENT; MOLDOVAN ECONOMIC HISTORY AT A GLANCE; ACCOUNTING CULTURE: REFORMS AND STUMBLES; SOME APPARENT HARMONIZATION PROS AND CONS; CONCLUDING REMARKS; NOTES |
REFERENCES FURTHER READING; INTELLECTUAL CAPITAL DISCLOSURE OF ROMANIAN LISTED COMPANIES; INTRODUCTION; LITERATURE REVIEW; RESEARCH DESIGN; ANALYSIS AND RESULTS; CONCLUSION, LIMITATIONS, AND FURTHER RESEARCH DIRECTIONS; NOTES; ACKNOWLEDGMENTS; REFERENCES; APPENDIX: THE ANALYZED COMPANIES; THE DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE: EVIDENCE FROM ROMANIA; INTRODUCTION; LITERATURE REVIEW AND HYPOTHESES DEVELOPMENT; METHODOLOGY; RESULTS AND ANALYSIS; CONCLUSIONS; ACKNOWLEDGMENTS; REFERENCES; INTANGIBLE ASSETS AND THEIR REPORTING PRACTICES: EVIDENCE FROM SLOVENIA; INTRODUCTION |
THEORETICAL BACKGROUND RESEARCH FRAMEWORK; DATA ANALYSIS AND RESULTS; CONCLUSIONS; NOTES; REFERENCES; APPENDIX A: THE LIST OF COMPANIES INCLUDED IN THE ANALYSIS; APPENDIX B: DESCRIPTIVE STATISTICS OF THE SAMPLE; RECONSIDERING FINANCIAL REPORTING FROM THE PERSPECTIVE OF CORPORATE SOCIAL AND ENVIRONMENTAL RESPONSIBILITY. ROMANIAN COMPANIES' APPROACH; INTRODUCTION; RESEARCH METHODOLOGY; IS FINANCIAL REPORTING THE WAY TO RESPOND SUSTAINABLE BUSINESS?; SOCIAL AND ENVIRONMENTAL REPORTING AT GLOBAL LEVEL: INCENTIVES FOR ROMANIA |
INTEGRATING SOCIAL AND ENVIRONMENTAL INFORMATION IN FINANCIAL REPORTING - ROMANIAN COMPANIES' APPROACH |
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Sommario/riassunto |
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This volume examines the accounting issues within Central and Eastern Europe, looking back to the fall of communism (1980s-90s) and its effect on the countries' accounting and business models. The research considers the adoption of International Accounting Standards/International Financial Reporting Standards (IFRS) and the political will to join the European Union. |
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