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 International Accounting Information Systems. European accounting regulation US GAAP International Accounting Standards Harmonization,standardization process
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International Accounting Information Systems. European accounting regulation US GAAP International Accounting Standards Harmonization,standardization process

автор Jeno B. издательство Книга по Требованию Книги
Cтраниц 116        мягкая обложка       
Аннотация:The increase in the sensitivity of turnover to accounting performance post-adoption is primarily driven by heightened turnover sensitivity to accounting losses. Some economic characteristics and affects of international accounting standards are compared, measured and valued inside and outside of the European Union using mathematical-statistical methods. Businesses with lower labor productivity compared to their industry peers have greater incentives to follow accounting standardization. The Author shows the classification of international accounting systems, harmonization and standardization process. The results of applied regression model support that the greater demand for more informative and conservative accounting earnings due to performance evaluations at more widely held by businesses stimulating to adopt international accounting standards. The empirical results can be the author' s suggestions for business management. The unified accounting information system will lead to new types of analysis and data; furthermore, with the possible integration of new indicators from the practice of certain countries.
Автор: Jeno B.
Издательство: Книга по Требованию
Год:2010
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1893 руб
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Поиск: International Accounting Information Systems. European accounting regulation US GAAP International Accounting Standards Harmonization,standardization process



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