A discussion on new cultural and accounting variables and IFRSs’ implementation[:] Empirical study on a sample of Central and Eastern European countries
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References listed on IDEAS
- Ioan Talpos & Bogdan Dima & Cosmin Enache & Mihai Ioan Mutascu, 2005. "Agency, Associations And Culture: A Thale Of State And Society," Public Economics 0510022, EconWPA.
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"Why do national GAAP differ from IAS? The role of culture,"
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- Valentin BURCA, 2013. "Bankruptcy Risk in IFRS Era. Case Study on BSE Companies," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 3, pages 61-70.
- Esin Yelgen & Nilüfer Tetik, 2014. "The Development of Accounting in Turkey and Analysis of the Accounting Culture In Terms of International Accounting and Financial Reporting Standards (IFRS)," Proceedings of International Academic Conferences 0702372, International Institute of Social and Economic Sciences.
More about this item
Keywordscultural variables; accounting variables; financial reporting; IFRSs; WVSs; CEE;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models
- M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
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