05444nam 2200685 450 991046477000332120200520144314.01-78190-939-3(CKB)3710000000077430(EBL)1579708(SSID)ssj0001129206(PQKBManifestationID)11642688(PQKBTitleCode)TC0001129206(PQKBWorkID)11076421(PQKB)11028869(MiAaPQ)EBC1579708(Au-PeEL)EBL1579708(CaPaEBR)ebr10818396(CaONFJC)MIL551536(OCoLC)865657121(EXLCZ)99371000000007743020131231h20132013 uy| 0engurcnu||||||||txtccrAccounting 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, RomaniaFirst edition.United Kingdom :Emerald,2013.©20131 online resource (343 p.)Research in accounting in emerging economies,1479-3563 ;volume 13Description based upon print version of record.1-78190-938-5 Includes bibliographical references.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; INTRODUCTIONCONSEQUENCES OF IFRS ADOPTION: EMERGING MARKETS IFRS ADOPTION: THE CASE OF RUSSIA; RESEARCH HYPOTHESIS AND SAMPLE; RESEARCH DESIGN; RESULTS; CONCLUSION AND FURTHER RESEARCH; 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 INTERVIEWSINSTITUTIONAL 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; NOTESREFERENCES 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; INTRODUCTIONTHEORETICAL 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 ROMANIAINTEGRATING SOCIAL AND ENVIRONMENTAL INFORMATION IN FINANCIAL REPORTING - ROMANIAN COMPANIES' APPROACHThis 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.Research in accounting in emerging economies ;v. 13.AccountingEurope, CentralAccountingEurope, EasternElectronic books.AccountingAccounting657.0943657.0947Albu Cătălin, Nicolae Albu882903Mustaţă Răzvan V882904MiAaPQMiAaPQMiAaPQBOOK9910464770003321Accounting in Central and Eastern Europe1972357UNINA