Business Development

Download Accounting in Central and Eastern Europe by Cătălin Albu,Răzvan V. Mustaţă,Shahzad Uddin PDF

By Cătălin Albu,Răzvan V. Mustaţă,Shahzad Uddin

Countries in significant and jap Europe (CEE), such a lot of them former elements of the communist bloc, have suffered different affects through the years. traditionally, the appearance of communism within the Nineteen Fifties has stopped the commercial and political improvement of those international locations. Its fall through the past due Eighties and early Nineties caused critical alterations within the fiscal and social surroundings, with profound effects at the international locations' accounting and enterprise versions. The accounting regulatory technique of those international locations has as a rule been a public one, even though a few nations additionally concerned inner most area our bodies. With financial and political reforms those nations at the moment are 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 ecu Union pressured the regulators to make sure a excessive point of harmonization with the European...

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As presented in Table 5, voluntary IFRS adopters are larger in size, however they have lower leverage in both the pre- and post-IFRS periods consistent with the findings of Christensen et al. (2008). This fact suggests that the results found for large firms and low leverage firms are even stronger if we exclude the voluntary adopters. Therefore, the results of firm characteristics are robust to the preference of early IFRS adoption. Table 5. Mean Values of LNASSETS and LEVERAGE for Voluntary and Mandatory IFRS Adopters.

Journal of Accounting and Economics, 36, 235–270. Balsari, C. , & Secer, C. (2009). Financial statement effects of adopting IFRS in Turkey: The mediating effect of Inflation Accounting. Journal of International Finance and Economics, 9, 55–68. , & Lang, M. (2008). International Accounting Standards and accounting quality. Journal of Accounting Research, 46, 467–498. , & Petroni, K. (2002). Earnings management to avoid earnings declines across publicly and privately held banks. The Accounting Review, 3, 547–570.

EPS Distribution Pre–Post-IFRS for Large Firms. Fig. 5. EPS Distribution Pre–Post-IFRS for Low Leverage Firms. Fig. 6. EPS Distribution Pre–Post-IFRS for High Leverage Firms. Fig. 7. EPS Distribution Pre–Post-IFRS for Voluntary Adopters. 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.

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