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Business and economic aspects of accounting standardization in Hungary

Author

Listed:
  • Jeno Beke

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

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.

Suggested Citation

  • Jeno Beke, 2010. "Business and economic aspects of accounting standardization in Hungary," Business and Economic Horizons (BEH), Prague Development Center, vol. 2(2), pages 82-88, July.
  • Handle: RePEc:pdc:jrnbeh:v:2:y:2010:i:2:p:82-88
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    References listed on IDEAS

    as
    1. Yu Hsing, 2004. "Impacts of Fiscal Policy, Monetary Policy, and Exchange Rate Policy on Real GDP in Brazil: A VAR Model," Brazilian Electronic Journal of Economics, Department of Economics, Universidade Federal de Pernambuco, vol. 6(1), February.
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    Citations

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    Cited by:

    1. Monika Janičíková, 2014. "Role of Financial Accounting Standardization in Initial Public Offerings," Český finanční a účetní časopis, University of Economics, Prague, vol. 2014(4), pages 94-105.

    More about this item

    Keywords

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

    JEL classification:

    • M16 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - International Business Administration
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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