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Business and economic aspects of accounting standardization in Hungary

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  • Jeno Beke

    () (Institute of Business and Management,Faculty of Business and Economics University of Pecs, Hungary.)

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    Abstract

    The goal of this study is to describe and summarize how the accounting standards can promote business decisions and influence economic environment. The unified, standardized accounting information system will lead to new types of analysis and data, furthermore with the possible integration of new indicators from the business management of certain countries. The results of applied regression model support that the greater demand for more informative and conservative accounting earnings due to performance evaluations at more widely held by businesses stimulating to adopt international accounting standards. Businesses with lower labour productivity compared to their industry peers have greater incentives to follow accounting standardization.

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    Bibliographic Info

    Article provided by Prague Development Center in its journal Business and Economic Horizons (BEH).

    Volume (Year): 2 (2010)
    Issue (Month): 2 (July)
    Pages: 82-88

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    Handle: RePEc:pdc:jrnbeh:v:2:y:2010:i:2:p:82-88

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    Related research

    Keywords: Business environment; economic affects; comparable research; accounting standards; Hungary;

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