By Cătălin Albu,Răzvan V. Mustaţă,Shahzad Uddin
Countries in crucial and jap Europe (CEE), so much of them former parts of the communist bloc, have suffered different affects over the years. traditionally, the appearance of communism within the Nineteen Fifties has stopped the commercial and political improvement of those nations. Its fall through the past due Eighties and early Nineteen Nineties brought on serious adjustments within the financial and social setting, with profound outcomes at the nations' accounting and company types. The accounting regulatory technique of those international locations has typically been a public one, even though a few nations additionally concerned inner most quarter our bodies. With monetary and political reforms those nations at the moment are reforming their accounting platforms with for instance the adoption of overseas Accounting Standards/International monetary Reporting criteria (IFRS). also, the CEE international locations' political will to hitch the eu Union forced the regulators to make sure a excessive point of harmonization with the European...
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Susela Devi and Keith Hooper Volume 12A: Accounting in Africa – Edited by Venancio Tauringana and Musa Mangena Volume 12B: Finance and Development in Africa – Edited by Kojo Menyah and Joshua Abor RESEARCH IN ACCOUNTING IN EMERGING ECONOMIES VOLUME 13 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. com No part of this book may be reproduced, stored in a retrieval system, transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without either the prior written permission of the publisher or a licence permitting restricted copying issued in the UK by The Copyright Licensing Agency and in the USA by The Copyright Clearance Center.
Besides IFRS adoption, literature suggests that investor protection, audit quality, regulatory enforcement, financial system, and business culture are all relevant for earnings quality (Demirguc-Kunt & Levine, 1999; Jeanjean & Stolowy, 2008; Soderstrom & Sun, 2007). Hence, differences in earnings quality exist among countries sharing common standards for financial reporting. Additionally, financial reporting behavior may vary among firms, as firms with different characteristics may have different financial reporting incentives (Jeanjean & Stolowy, 2008; Leuz & Oberholzer-Gee, 2006).
Dichev, I. (1997). Earnings smoothing to avoid earnings decreases and losses. Journal of Accounting and Economics, 1, 99–126. , & Wright, A. (2004). The corporate governance mosaic and financial reporting quality. Journal of Accounting Literature, 23, 87–152. Christensen, H. , (2008). Incentives or standards: What determines accounting quality changes around IFRS adoption? AAA 2008 Financial Accounting and Reporting Section (FARS) Paper. , & Zeckhauser, R. (1999). Earnings smoothing to exceed thresholds.
Accounting in Central and Eastern Europe by Cătălin Albu,Răzvan V. Mustaţă,Shahzad Uddin