This paper examines the role of entry to and concentration of the export sector in Polish exports performance during 1992-97. Comparison with changes during the first years of transition as well as cross-sectional analysis is included. The paper shows the emergence of new tendencies in the...

This paper addresses issues of financial reporting within the context of European harmonisation and accession. The construct of the True and Fair View (hereafter TFV) constitutes a locus of reflection for the establishment of a mutually intelligible foundation for financial reporting in the New...

The transition towards a free-market economy and democratic society in the Central and Eastern European (CEE) countries encompasses complex processes of socio-economic transformation from the centrally-planned economy and communist regime. The reforms of the accounting systems in the CEE...