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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
| 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 |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | United Kingdom : , : Emerald, , 2013 |
| Descrizione fisica | 1 online resource (343 p.) |
| Disciplina |
657.0943
657.0947 |
| Altri autori (Persone) |
AlbuCătălin, Nicolae Albu
MustaţăRăzvan V |
| Collana | Research in accounting in emerging economies |
| Soggetto topico |
Accounting - Europe, Central
Accounting - Europe, Eastern |
| Soggetto genere / forma | Electronic books. |
| ISBN | 1-78190-939-3 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| 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 |
| Record Nr. | UNINA-9910464770003321 |
| United Kingdom : , : Emerald, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting in central and eastern Europe [[electronic resource] /] / edited by Catalin Nicolae Albu, Razvan V. Mustata
| Accounting in central and eastern Europe [[electronic resource] /] / edited by Catalin Nicolae Albu, Razvan V. Mustata |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | United Kingdom : , : Emerald, , 2013 |
| Descrizione fisica | 1 online resource (343 p.) |
| Disciplina |
657.0943
657.0947 |
| Altri autori (Persone) |
AlbuCatalin Nicolae
MustataRazvan V |
| Collana | Research in accounting in emerging economies |
| Soggetto topico |
Business & Economics - Accounting - General
Business & Economics - Accounting - Governmental Accounting Finance & accounting Accounting - Europe Central - History - 20th century Accounting - Europe Eastern - History - 20th century |
| ISBN | 1-78190-939-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The adoption of international financial reporting standards (IFRS) and loss avoidance in Turkey / Secil Varan, Cagnur Kaytmaz Balsari -- The effect of international financial reporting standards (IFRS) adoption on the value relevance of financial reporting : a case of Russia / Tatiana A. Garanina, Polina S. Kormiltseva -- The true and fair view concept in Romania : a case study of concept transferability / Catalin Nicolae Albu, Nadia Albu, David Alexander -- Institutional pressures and the role of the state in designing the financial accounting and reporting model in Estonia / Lehte Alver, Jaan Alver, Liis Talpas -- Evolution of accounting in Moldova : some reflections about the importance of historical and cultural factors / David Alexander, Olesea Ghedrovici -- Intellectual capital disclosure of Romanian listed companies / Nicoleta Maria Ienciu, Dumitru Mati -- 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. Romanian companies' approach / Camelia Iuliana Lungu, Chirata Caraiani, Cornelia Dascalu -- Environmental disclosure of Romanian listed entities / Ionel-Alin Ienciu -- Does professional accounting qualification matter for the provision of accounting services? / Sergeja Slapnicar, Maja Zaman Groff, Neza Stumberger -- Assessing accounting students' academic performance : a case study on Romania / Carmen Giorgiana Bonaci ... [et al.]. |
| Record Nr. | UNINA-9910789165003321 |
| United Kingdom : , : Emerald, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Accounting in central and eastern Europe / / edited by Catalin Nicolae Albu, Razvan V. Mustata
| Accounting in central and eastern Europe / / edited by Catalin Nicolae Albu, Razvan V. Mustata |
| Edizione | [First edition.] |
| Pubbl/distr/stampa | United Kingdom : , : Emerald, , 2013 |
| Descrizione fisica | 1 online resource (343 p.) |
| Disciplina |
657.0943
657.0947 |
| Altri autori (Persone) |
AlbuCatalin Nicolae
MustataRazvan V |
| Collana | Research in accounting in emerging economies |
| Soggetto topico |
Business & Economics - Accounting - General
Business & Economics - Accounting - Governmental Accounting Finance & accounting Accounting - Europe Central - History - 20th century Accounting - Europe Eastern - History - 20th century |
| ISBN | 1-78190-939-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | The adoption of international financial reporting standards (IFRS) and loss avoidance in Turkey / Secil Varan, Cagnur Kaytmaz Balsari -- The effect of international financial reporting standards (IFRS) adoption on the value relevance of financial reporting : a case of Russia / Tatiana A. Garanina, Polina S. Kormiltseva -- The true and fair view concept in Romania : a case study of concept transferability / Catalin Nicolae Albu, Nadia Albu, David Alexander -- Institutional pressures and the role of the state in designing the financial accounting and reporting model in Estonia / Lehte Alver, Jaan Alver, Liis Talpas -- Evolution of accounting in Moldova : some reflections about the importance of historical and cultural factors / David Alexander, Olesea Ghedrovici -- Intellectual capital disclosure of Romanian listed companies / Nicoleta Maria Ienciu, Dumitru Mati -- 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. Romanian companies' approach / Camelia Iuliana Lungu, Chirata Caraiani, Cornelia Dascalu -- Environmental disclosure of Romanian listed entities / Ionel-Alin Ienciu -- Does professional accounting qualification matter for the provision of accounting services? / Sergeja Slapnicar, Maja Zaman Groff, Neza Stumberger -- Assessing accounting students' academic performance : a case study on Romania / Carmen Giorgiana Bonaci ... [et al.]. |
| Record Nr. | UNINA-9910827221403321 |
| United Kingdom : , : Emerald, , 2013 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
La partita tripla russa e il suo autore : un metodo contabile del tutto dimenticato / Paolo Leoci
| La partita tripla russa e il suo autore : un metodo contabile del tutto dimenticato / Paolo Leoci |
| Autore | Leoci, Paolo |
| Pubbl/distr/stampa | Roma : RIREA (, stampa 2008) |
| Descrizione fisica | 64 p. ; 24 cm |
| Disciplina | 657.0947 |
| Collana | QMR(Quaderni Monografici Rirea) |
| Soggetto non controllato |
ContabilitàRussiaStoria
EzerskiJ, Fedor Venediktovic |
| ISBN | 978-88-85333-61-1 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Record Nr. | UNIPARTHENOPE-000011000 |
Leoci, Paolo
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| Roma : RIREA (, stampa 2008) | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Parthenope | ||
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