By Cătălin Albu,Răzvan V. Mustaţă,Shahzad Uddin
Countries in vital and japanese Europe (CEE), so much of them former elements of the communist bloc, have suffered different impacts over the years. traditionally, the appearance of communism within the Fifties has stopped the commercial and political improvement of those nations. Its fall throughout the overdue Nineteen Eighties and early Nineteen Nineties caused serious adjustments within the fiscal and social setting, with profound results at the international locations' accounting and enterprise versions. The accounting regulatory technique of those nations has more often than not been a public one, even supposing a few nations additionally concerned inner most quarter our bodies. With monetary and political reforms those international locations at the moment are reforming their accounting structures 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 pressured the regulators to make sure a excessive point of harmonization with the European...
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However, they also found that both IFRS adopters and control firms exhibit a significantly lower likelihood of reporting small positive earnings in the post-adoption period relative to the pre-adoption period, which is inconsistent with greater earnings management. Barth et al. 01. Their findings indicate that non-IFRS firms manage earnings toward small positive amounts more frequently than firms that adopted IFRS. Christensen, Lee, and Walker (2008) use two kinds of earnings management measures, earnings smoothing and loss avoidance for German firms, and report that incentives dominate accounting standards in determining accounting quality.
2013). Evolution of accounting in Moldova: Some reflections about the importance of historical and cultural factors. In and C. N. Albu & R. V. ), Accounting in Central Eastern Europe. Bingley, UK: Emerald. , & Talpas, L. (2013). Institutional pressures and the role of the state in designing the financial accounting and reporting model in Estonia. In and C. N. Albu & R. V. ), Accounting in Central Eastern Europe. Bingley, UK: Emerald. Bonaci, C. , Mustaţă, R. , & Strouhal, J. (2013). Assessing accounting students’ academic performance: A case study on Romania.
Mustaţă Editors References Albu, C. , & Alexander, D. (2013). The true and fair view concept in Romania: A case study of concept transferability. In and C. N. Albu & R. V. ), Accounting in Central Eastern Europe. Bingley, UK: Emerald. , & Ghedrovici, O. (2013). Evolution of accounting in Moldova: Some reflections about the importance of historical and cultural factors. In and C. N. Albu & R. V. ), Accounting in Central Eastern Europe. Bingley, UK: Emerald. , & Talpas, L. (2013). Institutional pressures and the role of the state in designing the financial accounting and reporting model in Estonia.