Beke International Accounting Harmonization

Adopting Universal Information Methods for a Global Financial System
1. Auflage 2013
ISBN: 978-1-137-37434-9
Verlag: Palgrave Macmillan US
Format: PDF
Kopierschutz: 1 - PDF Watermark

E-Book, Englisch, 181 Seiten

Reihe: Economics and Finance (R0)

International Accounting Harmonization analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.

Zielgruppe

Research

Autoren/Hrsg.

Beke, J.

Inhaltsverzeichnis

1. Introduction 2. Previous Related Literature Review 3. Classification of Accounting Systems 4. International Accounting Standards 5. International Financial Reporting Standards 6. Accounting Standardization 7. The Influencing Factors of Accounting Harmonization 8. Research Design 9. Methodology 10. Hypothesis 11. Empirical Results

Über Autor(innen)

Jeno Beke is Associate Professor of Accounting at the University of Pecs, Hungary. Over the course of his 20-plus year career, he has published more than 126 papers and articles in academic journals such as: International Journal of Management, International Business and Management, and Journal of Accounting and Taxation. Beke is also Chairman of the American-Hungarian Accounting Association and Secretary of the Society of Hungarian Economists.