of assets (group accounting), using a value relevance approach. We apply the model of Ohlson (1995) for the period 2003 … valuation coefficient than those of firms without such transactions. The Greek accounting standards provide limited recognition … to the IAS / IFRS, which are using fair value for the recognition of financial instruments and internally generated …

The purpose of this article is to investigate the development of Czech accounting research and education and their … regarding management of academic research). The underlying premise of the analysis is that the actual status of accounting … academics and accounting education in the Czech Republic is rooted in its past and is closely linked to practice …

The accession of Romania to EU – in 2007 - confirmed the mandatory application IFRS in the consolidated financial … statements of Romanian listed companies. From 2012, the application of IFRS is extended to the separate financial statements of … the listed companies. Applying the Gray index of comparability, we attempt to measure the impact of the transition to IFRS …

The study aims to analyse the accounting policies chosen by Romanian listed companies during the mandatory transition … to IFRS in their individual accounts (starting with 2012). Following particularly Kvaal and Nobes (2010), we propose the … general hypothesis of a continuation of the main accounting policies already in use in the Romanian national accounting, to …

analyzed, as well as the level of understanding and experience with IFRS, and the perception of the accounting quality provided …This paper presents a study of the implementation process for International Financial Reporting Standards (IFRS) in … Turkey. The study analyzes the application of IFRS in Turkish publicly traded companies which have been preparing their …

This paper addresses the question whether adoption of International Financial Reporting Standards (IFRS) is associated … companies that have adopted IFRS voluntarily engage significantly less in earnings management compared to companies that have … not adopted IFRS. Moreover, this study examines firm-specific incentives and their role in the adoption decision within …

different regulations, we exclude them from the sample. The results show that the accounting information produced under IFRS is … statements in compliance with the International Financial Reporting Standards (IFRS) since 2005. Having cross …-border comparability and transparency with this uniform accounting system is expected to provide higher accounting quality and value …