The article deals with the decision-making situation whether it is more advantageous for accounting entities in Czechia … to keep accounting according to Czech accounting regulations or to International Financial Reporting Standards. The … preparation of financial statements only in accordance with national accounting regulations may often not be sufficient. Different …

In this paper there has been made a comparison between the amortisation and the impairment methods for accounting for … goodwill, with regards to their associated effects on accounting quality. Based on two qualitative characteristics of … accounting information, as formulated by the International Accounting Standards Board (IASB), the effects of the new impairment …

between accounting conservatism, generated in created critical accounting policy choices, and management abilities in … estimates and prediction power of domicile private sector accounting. Primary research is conducted based on firms’ financial … statements, constructing CAPCBIH (Critical Accounting Policy Choices relevant in B&H) variable that presents particular internal …

question, we analyze European Union (EU) initiatives that harmonized accounting and auditing standards. Regulatory … harmonization should reduce economic mobility barriers, essentially making it easier for accounting professionals to move across … countries. Our research design compares the cross-border migration of accounting professionals relative to tightly-matched other …

is to determine how market participant reacted to the new accounting standards on the year of the adoption and whether …

-based accounting standards named FRS. We hypothesize that under the new set of accounting standards, the quality of earnings reported …-year period after the adoption of the new set of accounting standards, our study finds that the adoption of FRS is relatively … new set of accounting standards …

2005, we compare the value relevance of accounting information in 14 European countries in the year prior to and the year … of the mandatory adoption of the IFRS. We focus on three accounting information items for which measurements under IFRS … are likely to differ considerably from measurements under domestic accounting practices across the EU countries prior to …