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Read e-book online Accounting in Central and Eastern Europe PDF

By Cătălin Albu,Răzvan V. Mustaţă,Shahzad Uddin

ISBN-10: 1781909385

ISBN-13: 9781781909386

Countries in imperative and jap Europe (CEE), so much of them former parts of the communist bloc, have suffered various affects through the years. traditionally, the arrival of communism within the Nineteen Fifties has stopped the commercial and political improvement of those nations. Its fall throughout the overdue Nineteen Eighties and early Nineteen Nineties caused serious alterations within the fiscal and social surroundings, with profound effects at the international locations' accounting and company versions. The accounting regulatory technique of those nations has often been a public one, even though a few international locations additionally concerned inner most area our bodies. With fiscal and political reforms those international locations are actually reforming their accounting structures with for instance the adoption of overseas Accounting Standards/International monetary Reporting criteria (IFRS). also, the CEE nations' 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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Figures 5 and 6 show graphical evidence for the pre- and post-IFRS period separately for low and high leverage firms. It can be seen from the graphical evidence that low leverage firms exhibit higher loss avoidance in comparison to high leverage firms. Additionally, decrease in loss avoidance of low leverage firms for the post-IFRS period is higher. The results for the voluntary and mandatory IFRS adopters as shown in Figs. 7 and 8 show that mandatory adopters exhibit higher loss avoidance in comparison to voluntary adopters in the pre-IFRS period.

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.

Aubert & Grudnitski, 2012). , 2003; Morais & Curto, 2008). The conflicting findings of these studies may also be attributable to the methodological differences. Although we eliminated country-level differences by focusing on a single country, the change in earnings quality prior to and after IFRS adoption,as Barth et al. (2008) highlights, may also be affected by the changes in firms’ incentives and the economic environment. , 2003). Total and specific accrual models are widely used to capture EM practices.

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Accounting in Central and Eastern Europe by Cătălin Albu,Răzvan V. Mustaţă,Shahzad Uddin


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