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Editorial - IFRS application in Central and South-Eastern European countries

Author

Listed:
  • Nadia Albu
  • Catalin Nicolae Albu

    (Bucharest University of Economic Studies, Romania)

Abstract

The purpose of this paper is to introduce and reflect on the International Financial Reporting Standards (IFRS) application in Central and South-Eastern European (CSEE) countries, by providing an overview of IFRS research conducted in this geographical area, put in the context of the countries included. This special issue thus comprises the IFRS experience of eight countries: the Czech Republic, Estonia, Moldova, Poland, Romania, Slovenia, Turkey and Ukraine. Accounting research in these countries is in an incipient phase, and there is generally little information available in the international literature about accounting reforms and the manner in which international standards are applied, with a few exceptions.

Suggested Citation

  • Nadia Albu & Catalin Nicolae Albu, 2014. "Editorial - IFRS application in Central and South-Eastern European countries," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(2), pages 182-197, June.
    • Handle: RePEc:ami:journl:v:13:y:2014:i:2:p:182-197
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    Citations

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    Cited by:

    1. David PROCHÃ ZKA, 2017. "Specifics Of Ifrs Adoption By Central And Eastern European Countries: Evidence From Research," Scientific Annals of Economics and Business (continues Analele Stiintifice), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 64(1), pages 59-81, March.
    2. Tudor Liviu-Alexandru, 2022. "IFRS adoption and the impact on foreign direct investment – evidence from Central and Eastern European countries," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 16(1), pages 870-878, August.
    3. Ali SERHAN, 2020. "DEVELOPMENT OF ACCOUNTING INFORMATION SYSTEMS AND THE BARRIERS FACED IN DEVELOPING NATIONS Abstract: Accounting Information Systems facilitate the automation of accounting information. The accounting ," Business Excellence and Management, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 10(2), pages 84-96, June.
    4. Albu, Nadia & Albu, Cătălin Nicolae & Cho, Charles H. & Pesci, Caterina, 2023. "Not on the ruins, but with the ruins of the past – Inertia and change in the financial reporting field in a transitioning country," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 96(C).
    5. Irena Jindrichovska & Erginbay Ugurlu & Eleftherios I. Thalassinos, 2020. "Exploring the Trend of Czech FDIs and their Effect to Institutional Environment," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 94-108.
    6. David Procházka, 2017. "The Unintended Consequences of Accounting Harmonization in a Transition Country: A Case Study of Management Accounting of Private Czech Companies," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 11(4), December.

    More about this item

    Keywords

    IFRS; developing countries; Central and South-Eastern Europe; literature review;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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