By Cătălin Albu,Răzvan V. Mustaţă,Shahzad Uddin
Countries in valuable and jap Europe (CEE), such a lot of them former elements of the communist bloc, have suffered varied impacts over the years. traditionally, the arrival of communism within the Fifties has stopped the industrial and political improvement of those international locations. Its fall throughout the overdue Eighties and early Nineteen Nineties brought on critical adjustments within the fiscal and social setting, with profound results at the nations' accounting and enterprise types. The accounting regulatory strategy of those international locations has ordinarily been a public one, even if a few nations additionally concerned deepest quarter our bodies. With fiscal and political reforms those nations at the moment are reforming their accounting structures with for instance the adoption of overseas Accounting Standards/International monetary Reporting criteria (IFRS). also, the CEE international locations' political will to affix the ecu Union pressured the regulators to make sure a excessive point of harmonization with the European...
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Additional info for Accounting in Central and Eastern Europe
Although it is not well enough researched in the region, managerial accounting seems to be in an incipient stage of development, with historically less focus on decision-making, especially during the communist period. Audit is a fairly recent profession. The market capitalisation of stock exchanges in these countries is understandably smaller than that of western economies, hence corporate governance institutions and practices are still developing. It is in the midst of these processes of change and reform that we called for theoretical and empirical chapters that will further our understanding of accounting issues in CEE countries.
Fig. 8. EPS Distribution Pre–Post-IFRS for Mandatory Adopters. Graphical evidence provides a visual tool to detect earnings smoothing to exceed thresholds for sample firms. Yet, graphical evidence should be followed by statistical significance tests to be able to draw sound conclusions. Statistical Evidence The ratios of small profits to losses are presented in Table 3. According to Table 3, regardless of firm specific characteristics, listed firms in BIST have become less likely to engage in earnings smoothing in the post-IFRS period.
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Accounting in Central and Eastern Europe by Cătălin Albu,Răzvan V. Mustaţă,Shahzad Uddin