Accounting in Central and Eastern Europe

Catalin Albu, Razvan Mustapa, Catalin Albu, Razvan Mustapa

• Publisher: Emerald Group Publishing Limited
• Year: 2013
• Print ISBN: 9781781909386
• eBook ISBN: 9781781909393
• Topic: Business
• Subtopic: Accounting
• Index: Business

Countries 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.

Table of contents

• FRONT COVER
• ACCOUNTING IN CENTRAL AND EASTERN EUROPE
• COPYRIGHT PAGE
• CONTENTS
• LIST OF CONTRIBUTORS
• ABOUT THE EDITORS
• INTRODUCTION
• THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AND LOSS AVOIDANCE IN TURKEY
• THE EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ADOPTION ON THE VALUE RELEVANCE OF FINANCIAL REPORTING: A CASE OF RUSSIA
• THE TRUE AND FAIR VIEW CONCEPT IN ROMANIA: A CASE STUDY OF CONCEPT TRANSFERABILITY
• INSTITUTIONAL PRESSURES AND THE ROLE OF THE STATE IN DESIGNING THE FINANCIAL ACCOUNTING AND REPORTING MODEL IN ESTONIA
• EVOLUTION OF ACCOUNTING IN MOLDOVA: SOME REFLECTIONS ABOUT THE IMPORTANCE OF HISTORICAL AND CULTURAL FACTORS
• INTELLECTUAL CAPITAL DISCLOSURE OF ROMANIAN LISTED COMPANIES
• THE DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE: EVIDENCE FROM ROMANIA
• INTANGIBLE ASSETS AND THEIR REPORTING PRACTICES: EVIDENCE FROM SLOVENIA
• RECONSIDERING FINANCIAL REPORTING FROM THE PERSPECTIVE OF CORPORATE SOCIAL AND ENVIRONMENTAL RESPONSIBILITY. ROMANIAN COMPANIES’ APPROACH
• ENVIRONMENTAL DISCLOSURE OF ROMANIAN LISTED ENTITIES
• DOES PROFESSIONAL ACCOUNTING QUALIFICATION MATTER FOR THE PROVISION OF ACCOUNTING SERVICES?
• ASSESSING ACCOUNTING STUDENTS’ ACADEMIC PERFORMANCE: A CASE STUDY ON ROMANIA
• ABOUT THE AUTHORS