By Cătălin Albu,Răzvan V. Mustaţă,Shahzad Uddin
Countries in imperative and jap Europe (CEE), such a lot of them former elements of the communist bloc, have suffered varied impacts over the years. traditionally, the appearance of communism within the Fifties has stopped the commercial and political improvement of those nations. Its fall throughout the past due Nineteen Eighties and early Nineteen Nineties prompted critical adjustments within the financial and social setting, with profound results at the nations' accounting and enterprise types. The accounting regulatory strategy of those nations has generally been a public one, even supposing a few international locations additionally concerned deepest zone our bodies. With financial and political reforms those nations at the moment are reforming their accounting structures with for instance the adoption of foreign Accounting Standards/International monetary Reporting criteria (IFRS). also, the CEE nations' political will to affix the eu Union pressured the regulators to make sure a excessive point of harmonization with the European...
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The authors reflect on the importance of the historical and cultural factors of the evolution of Moldovan accounting within its broader economic, political and social context. By analysing the content of national accounting regulations and economic conditions in the country, the authors highlight the pervasiveness of some features related to people’s mentality, formed over a long period of time as a result of the political and cultural closeness individualistic and independent thinking values, in the occurrence of many contemporaneous spheres, including accounting.
This is the first conceptual chapter of the special issue, looking in a literature review approach at the coercive, normative and mimetic institutional pressures shaping the development of the Estonian accounting model. The authors highlight the role of IFRS in this evolution, but also point out to the opportunity Estonia now has to take lead in designing an accounting model that would better suit its needs. Alexander and Ghedrovici (2013) is the fifth chapter in the special issue, and the second conceptual chapter.
Accounting in Central Eastern Europe. Bingley, UK: Emerald. , Groff, M. , & Štumberger, N. (2013). Does professional accounting qualification matter for the provision of accounting services? In and C. N. Albu & R. V. ), Accounting in Central Eastern Europe. Bingley, UK: Emerald. , & Balsari, K. (2013). The adoption of international financial reporting standards (IFRS) and loss avoidance in Turkey. In and C. N. Albu & R. V. ), Accounting in Central Eastern Europe. Bingley, UK: Emerald. THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AND LOSS AVOIDANCE IN TURKEY Secil Varan and Cagnur Kaytmaz Balsari ABSTRACT Purpose – The purpose of the study is to present evidence on the International Financial Reporting Standards (IFRS) adoption and earnings quality relationship on an emerging country context focusing on firm characteristics.