By Cătălin Albu,Răzvan V. Mustaţă,Shahzad Uddin
Countries in imperative and japanese Europe (CEE), such a lot of them former parts of the communist bloc, have suffered assorted affects over the years. traditionally, the arrival of communism within the Nineteen Fifties has stopped the industrial and political improvement of those nations. Its fall in the course of the past due Nineteen Eighties and early Nineteen Nineties caused serious adjustments within the financial and social atmosphere, with profound results at the international locations' accounting and enterprise types. The accounting regulatory strategy of those international locations has in general been a public one, even though a few international locations additionally concerned inner most quarter our bodies. With financial and political reforms those nations are actually reforming their accounting platforms with for instance the adoption of foreign Accounting Standards/International monetary Reporting criteria (IFRS). also, the CEE international locations' political will to affix the ecu Union forced the regulators to make sure a excessive point of harmonization with the European...
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Additional info for Accounting in Central and Eastern Europe
2003) found that European and Asian firms exhibit a higher degree of earnings management measured by loss avoidance than Anglo-American firms. Therefore, we use loss avoidance in this study as an incentive-based earnings management measure following Burgstahler and Dichev (1997). One other reason to use this methodology is the study of Jeanjean and Stolowy (2008) which uses the loss avoidance measure of EM in a three country study to investigate the impact of IFRS adoption. Jeanjean and Stolowy (2008) consider the firm level differences in their research design, and build an aggregate measure instead of analyzing different firm characteristics separately.
Garanina and Polina S. Kormiltseva THE TRUE AND FAIR VIEW CONCEPT IN ROMANIA: A CASE STUDY OF CONCEPT TRANSFERABILITY Cătălin Nicolae Albu, Nadia Albu and David Alexander INSTITUTIONAL PRESSURES AND THE ROLE OF THE STATE IN DESIGNING THE FINANCIAL ACCOUNTING AND REPORTING MODEL IN ESTONIA Lehte Alver, Jaan Alver and Liis Talpas EVOLUTION OF ACCOUNTING IN MOLDOVA: SOME REFLECTIONS ABOUT THE IMPORTANCE OF HISTORICAL AND CULTURAL FACTORS David Alexander and Olesea Ghedrovici INTELLECTUAL CAPITAL DISCLOSURE OF ROMANIAN LISTED COMPANIES Nicoleta Maria Ienciu and Dumitru Matis 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.
01] is 172. 67, which shows that the listed firms in BIST report small declines in earnings less often than small increases in earnings, suggesting EM to exceed the zero threshold of reporting positive profits. Figure 2 presents the earnings distributions of the listed firms for the pre- and post-IFRS adoption. 02 for the post-IFRS period. According to Fig. 2, EM to exceed zero thresholds alleviates after IFRS adoption. The frequencies of the distributions just before and after zero according to the bin widths are 133 and 45 for EPS pre-IFRS, and 105 and 73 for EPS post-IFRS.