By Cătălin Albu,Răzvan V. Mustaţă,Shahzad Uddin
Countries in vital and jap Europe (CEE), so much of them former elements of the communist bloc, have suffered diversified impacts over the years. traditionally, the appearance of communism within the Fifties has stopped the industrial and political improvement of those international locations. Its fall in the course of the overdue Eighties and early Nineties prompted serious alterations within the fiscal and social atmosphere, with profound results at the international locations' accounting and enterprise versions. The accounting regulatory technique of those international locations has often been a public one, even though a few international locations additionally concerned deepest area our bodies. With fiscal and political reforms those nations are actually reforming their accounting platforms with for instance the adoption of foreign Accounting Standards/International monetary Reporting criteria (IFRS). also, the CEE international locations' political will to hitch the eu Union pressured the regulators to make sure a excessive point of harmonization with the European...
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Among the chapter’s findings are the initial stage of development of such social and environmental focus of Romanian companies, and the tendency of such companies to report on the mandatory framework rather than a voluntary one. The following chapter addresses the environmental disclosure practices of listed Romanian firms. Ienciu (2013) is the tenth chapter in the issue, and analyses the environmental reporting practices of Romanian listed companies, through the lens of the legitimacy theory. The author finds evidence of a weak quality and quantity of environmental information disclosed by the companies in his sample.
Albu & R. V. ), Accounting in Central Eastern Europe. Bingley, UK: Emerald. , & Ghedrovici, O. (2013). Evolution of accounting in Moldova: Some reflections about the importance of historical and cultural factors. In and C. N. Albu & R. V. ), Accounting in Central Eastern Europe. Bingley, UK: Emerald. , & Talpas, L. (2013). Institutional pressures and the role of the state in designing the financial accounting and reporting model in Estonia. In and C. N. Albu & R. V. ), Accounting in Central Eastern Europe.
Further research may analyze the IFRS adoption and earnings quality relationship in the financial sector of the emerging countries, as these institutions are vital for economies, and may play major roles in the financial crises. ACKNOWLEDGMENTS We would like to express our gratitude toward the editors of the book, Cătălin Nicolae Albu and Răzvan V. Mustaţă for their support and encouragement during the process, and to anonymous referees for their valuable suggestions and insight which helped us in completion of this chapter.
Accounting in Central and Eastern Europe by Cătălin Albu,Răzvan V. Mustaţă,Shahzad Uddin