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International Accounting Harmonization

Autor J. Beke
en Limba Engleză Paperback – 18 dec 2013
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.
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Specificații

ISBN-13: 9781349477302
ISBN-10: 1349477303
Pagini: 181
Ilustrații: VIII, 181 p.
Dimensiuni: 140 x 216 x 10 mm
Greutate: 0.23 kg
Ediția:2013 edition
Editura: Palgrave Macmillan US
Locul publicării:New York, United States

Cuprins

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

Notă biografică

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.