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

• Pubblicazione: United Kingdom : , : Emerald, , 2013; ©2013
• Edizione: First edition.
• Descrizione fisica: 1 online resource (343 p.)
• Disciplina: 657.0943; 657.0947
• Soggetto topico: Accounting - Europe, Central; Accounting - Europe, Eastern
• Soggetto genere / forma: Electronic books.
• Altri autori: AlbuCătălin, Nicolae Albu MustaţăRăzvan V
• Note generali: Description based upon print version of record.
• Nota di bibliografia: Includes bibliographical references.
• Nota di contenuto: 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; 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
• Sommario/riassunto: 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.
• Titolo autorizzato: Accounting in Central and Eastern Europe
• ISBN: 1-78190-939-3
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910464770003321
• Lo trovi qui: Univ. Federico II
• Serie: Research in accounting in emerging economies ; ; v. 13.