Business Management By International Accounting Standards
This paper traces the benefits of international accounting standards - their contribution to harmonization and globalization by purposing and tasking for business management. The differences between the national accounting rules and the international standards are compared and valued inside and outside of the European Union. The empirical results of measuring and analyzing in details theirs pros and cons effects on the business environment by mathematical-statistical methods there could be the author’s recommendation for the businesses’ management.
Volume (Year): 6 (2010)
Issue (Month): 3 (October)
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- Leuz, C & Verrecchia, RE, 2000.
"The economic consequences of increased disclosure,"
Journal of Accounting Research,
Wiley Blackwell, vol. 38, pages 91-124.
- Robert E. Verrecchia & Christian Leuz, 1999. "The Economic Consequences of Increased Disclosure," Working Paper Series: Finance and Accounting 41, Department of Finance, Goethe University Frankfurt am Main.
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