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Trajectories of accounting and auditing development in EU enlargement: comparative analysis of ten new member states

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  • Judy Day

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  • Peter Taylor

    ()

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    Abstract

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    File URL: http://hdl.handle.net/10.1007/s10997-009-9103-z
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    Bibliographic Info

    Article provided by Springer in its journal Journal of Management & Governance.

    Volume (Year): 14 (2010)
    Issue (Month): 4 (November)
    Pages: 313-350

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    Handle: RePEc:kap:jmgtgv:v:14:y:2010:i:4:p:313-350

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    Web page: http://www.springerlink.com/link.asp?id=102940

    Related research

    Keywords: EU enlargement; Accounting transition; Regulatory change;

    References

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    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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    1. Raiser, M. & Di Tommaso, M.L. & Weeks, M., 2000. "The Measurement and Determination of Institutional Change: Evidence from Transition Economics," Cambridge Working Papers in Economics 0029, Faculty of Economics, University of Cambridge.
    2. Rafael LaPorta & Florencio Lopez de-Silanes & Andrei Shleifer & Robert W. Vishny, 1996. "Law and Finance," Harvard Institute of Economic Research Working Papers 1768, Harvard - Institute of Economic Research.
      • La Porta, Rafael & Lopez-de-Silanes, Florencio & Shleifer, Andrei & Vishny, Robert W., 1998. "Law and Finance," Scholarly Articles 3451310, Harvard University Department of Economics.
      • Rafael La Porta & Florencio Lopez-de-Silane & Andrei Shleifer & Robert W. Vishny, 1996. "Law and Finance," NBER Working Papers 5661, National Bureau of Economic Research, Inc.
      • Rafael LaPorta & Florencio Lopez-de-Silanes & Andrei Shleifer & Robert W. Vishny, . "Law and Finance," Working Paper 19451, Harvard University OpenScholar.
    3. Danuta Krzywda & Derek Bailey & Marek Schroeder, 1998. "The development of the role of the statutory audit in the transitional Polish economy," European Accounting Review, Taylor & Francis Journals, vol. 7(3), pages 407-440.
    4. Judy Day & Peter Taylor, 2004. "Institutional Change and Debt-based Corporate Governance: A Comparative Analysis of Four Transition Economies," Journal of Management and Governance, Springer, vol. 8(1), pages 73-115, March.
    5. RAFAEL LaPORTA & FLORENCIO LOPEZ-de-SILANES & ANDREI SHLEIFER & ROBERT W. VISHNY, . "Legal Determinants of External Finance,"," CRSP working papers 324, Center for Research in Security Prices, Graduate School of Business, University of Chicago.
    6. Debra Johnson, 2003. "Developments in the Economies of the Applicant Countries," Journal of Common Market Studies, Wiley Blackwell, vol. 41, pages 191-206, 09.
    7. Katarzyna Kosmala-MacLullich, 2003. "The true and fair view construct in the context of the Polish transition economy: some local insights," European Accounting Review, Taylor & Francis Journals, vol. 12(3), pages 465-487.
    8. K. Illes & P. Weetman & A. H. Clarkson & M. Fraser, 1996. "Change and choice in Hungarian accounting practice," European Accounting Review, Taylor & Francis Journals, vol. 5(3), pages 523-543.
    9. Karen Henderson, 2003. "Developments in the Applicant States," Journal of Common Market Studies, Wiley Blackwell, vol. 41, pages 157-172, 09.
    10. Paul G. Hare, 1991. "Hungary: In Transition to a Market Economy," Journal of Economic Perspectives, American Economic Association, vol. 5(4), pages 195-201, Fall.
    11. Katharina Pistor & Martin Raiser & Stanislaw Gelfer, 2000. "Law and Finance in Transition Economies," CID Working Papers 49, Center for International Development at Harvard University.
    12. Charitou, Andreas & Vafeas, Nikos & Zachariades, Charis, 2005. "Irrational investor response to stock splits in an emerging market," The International Journal of Accounting, Elsevier, vol. 40(2), pages 133-149.
    13. Maria Krambia-Kapardis & Jim Psaros, 2006. "The Implementation of Corporate Governance Principles in an Emerging Economy: a critique of the situation in Cyprus," Corporate Governance: An International Review, Wiley Blackwell, vol. 14(2), pages 126-139, 03.
    14. Katharina Pistor, 2000. "Patterns of legal change: shareholder and creditor rights in transition economies," Working Papers 49, European Bank for Reconstruction and Development, Office of the Chief Economist.
    15. Roberts, Alan, 1995. "The very idea of classification in international accounting," Accounting, Organizations and Society, Elsevier, vol. 20(7-8), pages 639-664.
    16. Pavle Sicherl, 1999. "Distance in time between transition economies and the European Union," Empirical Economics, Springer, vol. 24(1), pages 101-119.
    17. Danuta Krzywda & Derek Bailey & Marek Schroeder, 1995. "A theory of European accounting development applied to accounting change in contemporary Poland," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 625-657.
    18. Katharina Pistor & Martin Raiser & Stanislaw Gelfer, 2000. "Law and Finance in Transition Economies," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 8(2), pages 325-368, July.
    19. Derek Bailey & Jaan Alver & Jonas Mackevicius & Vilma Paupa, 1995. "Accounting law reform in the Baltic states: the initial steps," European Accounting Review, Taylor & Francis Journals, vol. 4(4), pages 685-711.
    20. Josef C. Brada, 1991. "The Economic Transition of Czechoslovakia from Plan to Market," Journal of Economic Perspectives, American Economic Association, vol. 5(4), pages 171-177, Fall.
    21. Katharina Pistor & Martin Raiser & Stanislav Gelfer, 2000. "Law and finance in transition economies," Working Papers 48, European Bank for Reconstruction and Development, Office of the Chief Economist.
    22. Pat Sucher & Ivan Zelenka, 1998. "The development of the role of the audit in the Czech Republic," European Accounting Review, Taylor & Francis Journals, vol. 7(4), pages 723-751.
    23. Nikos Vafeas & Lenos Trigeorgis & Xenia Georgiou, 1998. "The usefulness of earnings in explaining stock returns in an emerging market: the case of Cyprus," European Accounting Review, Taylor & Francis Journals, vol. 7(1), pages 105-124.
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