000 04375nam a2200457Ia 4500
001 bslw09183375
003 UtOrBLW
005 20210303085126.0
006 m o d
007 cr un|||||||||
008 140116s2013 enk o 001 0 eng d
020 _a9781781909393 (electronic bk.) :
_c£77.95 ; <U+0080>105.95 ; $134.95
040 _aUtOrBLW
043 _aee-----
_aec-----
050 4 _aHF5616.C36
_bA23 2013
072 7 _aKFC
_2bicssc
072 7 _aKF
_2bicssc
072 7 _aBUS001000
_2bisacsh
072 7 _aBUS001020
_2bisacsh
080 _a657
082 0 4 _a657.094
_223
245 0 0 _aAccounting in central and eastern Europe
_h[electronic resource] /
_cedited by Catalin Nicolae Albu, Razvan V. Mustata.
260 _aBingley, U.K. :
_bEmerald,
_c2013.
300 _a1 online resource (xvi, 326 p.)
490 1 _aResearch in accounting in emerging economies,
_x1479-3563 ;
_vv. 13
500 _aIncludes index.
505 0 _aThe 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.].
520 _aCountries 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.
588 0 _aPrint version record
650 7 _aBusiness & Economics
_xAccounting
_xGeneral.
_2bisacsh
650 7 _aBusiness & Economics
_xAccounting
_xGovernmental.
_2bisacsh
650 7 _aAccounting.
_2bicssc
650 7 _aFinance & accounting.
_2bicssc
650 0 _aAccounting
_zEurope Central
_xHistory
_y20th century.
650 0 _aAccounting
_zEurope Eastern
_xHistory
_y20th century.
700 1 _aAlbu, Catalin Nicolae.
700 1 _aMustata, Razvan V.
776 1 _z9781781909386
830 0 _aResearch in accounting in emerging economies ;
_vv. 13.
856 4 0 _uhttps://www.emerald.com/insight/publication/doi/10.1108/S1479-3563(2013)13
999 _c30894
_d30894