Accounting in Central and Eastern Europe

Accounting in Central and Eastern Europe PDF Author: Catalin Albu
Publisher: Emerald Group Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 358

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Book Description
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.

Accounting in Central and Eastern Europe

Accounting in Central and Eastern Europe PDF Author: Catalin Albu
Publisher: Emerald Group Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 358

Get Book Here

Book Description
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.

Handbook of Research on Global Issues in Financial Communication and Investment Decision Making

Handbook of Research on Global Issues in Financial Communication and Investment Decision Making PDF Author: Hasan Dinçer
Publisher: Business Science Reference
ISBN: 9781522592655
Category : Communication in financial institutions
Languages : en
Pages : 0

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Book Description
"This book examines the significance of financial communication in competitive business environments"--

Accounting and Corporate Reporting

Accounting and Corporate Reporting PDF Author: Soner Gokten
Publisher: BoD – Books on Demand
ISBN: 953513549X
Category : Business & Economics
Languages : en
Pages : 342

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Book Description
We have spent a great deal of time on the continued development of accounting and auditing standards, which are used as a primary component of corporate reporting, to reach today's financial reporting framework. However, is it possible to say that, currently, financial statements provide full and prompt disclosure? Or will they still be useful as a primary element with their current structures in corporate reporting? Undoubtedly, we are deeply concerned about these issues in recent times. This volume contains chapters to discuss the today's and tomorrow's accounting and corporate reporting phenomena in a comprehensive and multidimensional way. Therefore, this book is organized into six sections: "Achieving Sustainability through Corporate Reporting", "International Standardization", "Financial Reporting Quality", "Accounting Profession and Behavioral Aspects", "Public Sector Accounting and Reporting", and "Managerial Accounting".

Project Evaluation Techniques for Entrepreneurs

Project Evaluation Techniques for Entrepreneurs PDF Author: Florencia Roca
Publisher: Createspace Independent Publishing Platform
ISBN: 9781541253209
Category :
Languages : en
Pages : 384

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Book Description
A guide for the appraisal of projects from the financial point of view. A book ready to be applied, rich in examples; prepared by financial consultants and professors. The book includes links to download all the Excel spreadsheets, as well as explanation videos recorded by the authors. Facebook page: www.facebook.com/project.evaluation

Insights into IFRS : KPMG's practical guide to International Financial Reporting Standards. 1

Insights into IFRS : KPMG's practical guide to International Financial Reporting Standards. 1 PDF Author:
Publisher:
ISBN:
Category :
Languages : en
Pages : 1468

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Book Description


Recent Developments In Vietnamese Business And Finance

Recent Developments In Vietnamese Business And Finance PDF Author: Dong Phong Nguyen
Publisher: World Scientific
ISBN: 9811227160
Category : Business & Economics
Languages : en
Pages : 808

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Book Description
Recent Developments in Vietnamese Business and Finance, is the first volume in the series titled Vietnam and the Global Economy. This edited volume is a collection of papers presented at the International Conference on Business and Finance (ICBF) 2019, organized by the Institute of Business Research (IBR), University of Economics Ho Chi Minh City, Vietnam, and focuses on recent issues in business and finance with Vietnam as the main focus of study. The book covers various issues from innovation to gender equality and the banking sector, with analyses on the policies and managerial implications.

Regression with Dummy Variables

Regression with Dummy Variables PDF Author: Melissa A. Hardy
Publisher: SAGE
ISBN: 9780803951280
Category : Mathematics
Languages : en
Pages : 100

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Book Description
It is often necessary for social scientists to study differences in groups, such as gender or race differences in attitudes, buying behavior, or socioeconomic characteristics. When the researcher seeks to estimate group differences through the use of independent variables that are qualitative, dummy variables allow the researcher to represent information about group membership in quantitative terms without imposing unrealistic measurement assumptions on the categorical variables. Beginning with the simplest model, Hardy probes the use of dummy variable regression in increasingly complex specifications, exploring issues such as: interaction, heteroscedasticity, multiple comparisons and significance testing, the use of effects or contrast coding, testing for curvilinearity, and estimating a piecewise linear regression.

Dividend-based Earnings Management

Dividend-based Earnings Management PDF Author: Eero Kasanen
Publisher:
ISBN: 9789517020633
Category :
Languages : en
Pages : 38

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Book Description


Mandating IFRS

Mandating IFRS PDF Author: Dr. Edward Lee
Publisher:
ISBN: 9781859084458
Category : International financial reporting standards
Languages : en
Pages : 28

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Book Description


Value Relevance of Accounting Information in Capital Markets

Value Relevance of Accounting Information in Capital Markets PDF Author: Ojo, Marianne
Publisher: IGI Global
ISBN: 1522519017
Category : Business & Economics
Languages : en
Pages : 334

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Book Description
Among banking industries and insurance and security sectors, systemic risk and information uncertainty can generate negative consequences. By developing solutions to address such issues, financial regulation initiatives can be optimized. Value Relevance of Accounting Information in Capital Markets is an essential reference source for the latest scholarly research on the importance of information asymmetries and uncertainties and their effects on the overall regulation of financial industries. Featuring extensive coverage on a wide range of perspectives, such as financial reporting standards, investor confidence, and capital flows, this publication is ideally designed for professionals, accountants, and academics seeking current research on the effects of the underlying elements in investing.