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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 | ||
| ||
Globalization and contextual factors in accounting [[electronic resource] ] : the case of Germany / / Eva Heidhues, Chris Patel
| Globalization and contextual factors in accounting [[electronic resource] ] : the case of Germany / / Eva Heidhues, Chris Patel |
| Autore | Heidhues Eva |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bingley [England], : Emerald Group Pub. Ltd., 2012 |
| Descrizione fisica | 1 online resource (209 p.) |
| Disciplina |
657.09
657.0943 |
| Altri autori (Persone) | PatelChris |
| Collana | Studies in managerial and financial accounting |
| Soggetto topico |
International finance
Globalization |
| Soggetto genere / forma | Electronic books. |
| ISBN |
1-280-12043-6
9786613524294 1-78052-245-2 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
FRONT COVER; GLOBALIZATION AND CONTEXTUAL FACTORS IN ACCOUNTING: THE CASE OF GERMANY; COPYRIGHT PAGE; CONTENTS; LIST OF TABLES; LIST OF ABBREVIATIONS; INTRODUCTION; REFERENCE; 1. GLOBALIZATION AND ACCOUNTING CONVERGENCE - OVERVIEW; INTRODUCTION; GLOBALIZATION AND ACCOUNTING CONVERGENCE - BACKGROUND AND RELEVANT DEFINITIONS; AIM AND OBJECTIVES; METHODOLOGY; CONTRIBUTIONS; NOTES; 2. A CRITIQUE OF GRAY'S FRAMEWORK ON ACCOUNTING VALUES USING GERMANY AS A CASE STUDY; INTRODUCTION; GRAY'S THEORETICAL FRAMEWORK OF ACCOUNTING VALUES
CRITICISMS OF GRAY'S MODEL OF ACCOUNTING VALUES AND ITS SUBSEQUENT APPLICATION GERMANY'S ACCOUNTING MODEL: GRAY'S ACCOUNTING VALUES APPLIED; THE LEGITIMACY OF ''SECRECY'' IN FINANCIAL DISCLOSURE; DISCUSSION AND CONCLUSION; NOTES; 3. ADOPTION OF IFRS IN GERMANY: A NEO-INSTITUTIONAL ANALYSIS; INTRODUCTION; THE RELEVANCE OF INSTITUTIONAL THEORY IN ACCOUNTING; DEVELOPMENT AND LEGITIMACY OF THE GERMAN ACCOUNTING MODEL; ADOPTION OF IFRS AND ISOMORPHISM; DISCUSSION AND CONCLUSIONS; NOTES 4. THE INFLUENCE OF POWER AND LEGITIMACY ON GERMAN ATTITUDES TOWARD THE IASB AND THE PROMOTION OF PROFESSIONAL JUDGMENTS INTRODUCTION; PREVIOUS RESEARCH ON LEGITIMACY PERCEPTIONS AND ATTITUDES TOWARD THE IASB AND IFRS; PROPOSED FRAMEWORK TO STUDY ATTITUDES TOWARD THE PROMOTION OF PROFESSIONAL JUDGMENT BY THE IASB; RESEARCH METHODS; RESULTS; DISCUSSION AND ANALYSIS; CONCLUSIONS; NOTES; 5. THE INFLUENCE OF UNCERTAINTY AVOIDANCE ON ACCOUNTANTS' MATERIALITY JUDGMENTS: A CROSS-CULTURAL STUDY OF GERMAN AND ITALIAN ACCOUNTANTS; INTRODUCTION; THEORETICAL BACKGROUND AND HYPOTHESES DEVELOPMENT METHODOLOGY RESULTS AND DISCUSSION; CONCLUSIONS; NOTES; 6. CONCLUSIONS; INTRODUCTION; SUMMARIES, IMPLICATIONS, AND CONTRIBUTIONS OF INDIVIDUAL RESEARCH PROJECTS; OVERALL CONCLUSIONS AND FURTHER IMPLICATIONS; LIMITATIONS AND SUGGESTIONS FOR FUTURE RESEARCH; REFERENCES |
| Record Nr. | UNINA-9910461339003321 |
Heidhues Eva
|
||
| Bingley [England], : Emerald Group Pub. Ltd., 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Globalization and contextual factors in accounting [[electronic resource] ] : the case of Germany / / edited by Eva Heidhues, Chris Patel
| Globalization and contextual factors in accounting [[electronic resource] ] : the case of Germany / / edited by Eva Heidhues, Chris Patel |
| Edizione | [1st ed.] |
| Pubbl/distr/stampa | Bingley [England], : Emerald Group Pub. Ltd., 2012 |
| Descrizione fisica | 1 online resource (209 p.) |
| Disciplina |
657.09
657.0943 |
| Altri autori (Persone) |
HeidhuesEva
PatelChris |
| Collana | Studies in managerial and financial accounting |
| Soggetto topico |
Business & Economics - Accounting - Managerial
Accounting Management accounting & bookkeeping Accounting - Germany Comparative accounting |
| ISBN |
1-280-12043-6
9786613524294 1-78052-245-2 |
| Classificazione | 650 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto | ch. 1. Globalization and accounting convergence : overview / Eva Heidhues, Chris Patel -- ch. 2. A critique of Gray's framework on accounting values using Germany as a case study / Eva Heidhues, Chris Patel -- ch. 3. Adoption of IFRS in Germany : a neo-institutional analysis / Eva Heidhues, Chris Patel -- ch. 4. The influence of power and legitimacy on German attitudes toward the IASB and the promotion of professional judgments / Eva Heidhues, Chris Patel -- ch. 5. The influence of uncertainty avoidance on accountants' materiality judgments : a cross-cultural study of German and Italian accountants / Eva Heidhues, Chris Patel -- ch. 6. Conclusions / Eva Heidhues, Chris Patel. |
| Record Nr. | UNINA-9910790465803321 |
| Bingley [England], : Emerald Group Pub. Ltd., 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
| ||
Il sistema tedesco dei principi contabili e la 4. direttiva CEE / Egidio Perrone
| Il sistema tedesco dei principi contabili e la 4. direttiva CEE / Egidio Perrone |
| Autore | Perrone, Egidio |
| Pubbl/distr/stampa | Padova : CEDAM, 1990 |
| Descrizione fisica | vi, 183 p. ; 24 cm. |
| Disciplina | 657.0943 |
| Soggetto (Ente) | Comunità economica europea Direttiva in materia di bilancio <4.> Applicazioni - Germania |
| Soggetto topico | Bilancio - 4. direttiva della Comunità economica europea - Germania |
| ISBN | 8813171269 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | ita |
| Record Nr. | UNISALENTO-991000731889707536 |
|
Perrone, Egidio
|
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| Padova : CEDAM, 1990 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. del Salento | ||
| ||