Accounting in central and eastern Europe / edited by Catalin Nicolae Albu, Razvan V. Mustata.

Format:

Book

Contributor:

Albu, Catalin Nicolae.

Mustata, Razvan V.

Series:

Research in accounting in emerging economies ; v. 13.

Research in accounting in emerging economies, 1479-3563 ; v. 13

Language:

English

Subjects (All):

Accounting--Europe Central--History--20th century.

Accounting.

Accounting--Europe Eastern--History--20th century.

Physical Description:

1 online resource (343 p.)

Edition:

First edition.

Place of Publication:

United Kingdom : Emerald, 2013.

Language Note:

English

Summary:

Countries in Central and Eastern Europe (CEE), most of them former components of the communist bloc, have suffered diverse influences over time. Historically, the advent of communism in the 1950s has stopped the economic and political development of these countries. Its fall during the late 1980s and early 1990s triggered severe changes in the economic and social environment, with profound consequences on the countries accounting and business models. The accounting regulatory process of these countries has mostly been a public one, although some countries also involved private sector and professional bodies. With economic and political reforms these countries are now reforming their accounting systems with for example the adoption of International Accounting Standards/International Financial Reporting Standards (IFRS). Additionally, the CEE countries political will to join the European Union compelled the regulators to ensure a high level of harmonization with the European Directives. This volume present theoretical and empirical papers that will further our understanding of accounting issues in CEE countries.

Contents:

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.].

Notes:

Includes index.

Includes bibliographical references.

Print version record

ISBN:

9781781909393

1781909393

OCLC:

865657121