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Developments in Country Studies in International Accounting - Europe Book

Developments in Country Studies in International Accounting - Europe
Developments in Country Studies in International Accounting - Europe, Representing research from the past decade, 33 reprinted papers include studies of accounting in transitional economies like the Czech Republic, Hungary, Poland, and Romania, followed by more numerous studies concerned with Germany, the United Kingdom, th, Developments in Country Studies in International Accounting - Europe has a rating of 3 stars
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Developments in Country Studies in International Accounting - Europe, Representing research from the past decade, 33 reprinted papers include studies of accounting in transitional economies like the Czech Republic, Hungary, Poland, and Romania, followed by more numerous studies concerned with Germany, the United Kingdom, th, Developments in Country Studies in International Accounting - Europe
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  • Developments in Country Studies in International Accounting - Europe
  • Written by author Gary K. Meek
  • Published by Elgar, Edward Publishing, Inc., April 2004
  • Representing research from the past decade, 33 reprinted papers include studies of accounting in transitional economies like the Czech Republic, Hungary, Poland, and Romania, followed by more numerous studies concerned with Germany, the United Kingdom, th
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Acknowledgements
Introduction: Whither European Accounting?
1Post-Socialist Transition and the Development of an Accountancy Profession in the Czech Republic3
2Change and Choice in Hungarian Accounting Practice: An Exploratory Study of the Accounting Law of 199127
3The Origin and Evolution of Charts of Accounts in Poland48
4Developing Accounting and Audit in a Transition Economy: The Romanian Experience66
5The Development of Accounting in Slovakia89
6The New Accounting Standards in the Czech Republic, Hungary, and Poland Vis-a-Vis International Accounting Standards and European Union Directives106
7From Plan to Market: Financial Statements and Economic Transition in the East German Enterprise121
8German Accounting Principles: An Institutionalized Framework157
9German Reflections on Asset Valuation165
10On the Legitimacy of Accounting Standard Setting by Privately Organised Institutions in Germany and Europe170
11Bridging the GAAP: The Changing Attitude of German Managers Towards Anglo-American Accounting and Accounting Harmonization193
12Cost Accounting in Germany218
13We're Off to See the Wizard: An Evaluation of Directors' and Auditors' Experiences with the Financial Reporting Review Panel237
14The Conceptual Underwear of Financial Reporting269
15Exploring the Influences and Constraints on Creative Accounting in the United Kingdom282
16Deprival Value and Price Change Accounting in the U.K.304
17The Emergence of the UK Auditor Resignation Legislation307
18Environmental Reporting in Finland: A Note on the Use of Annual Reports329
19Towards Increasing Business Orientation: Finnish Management Accountants in a Changing Cultural Context339
20Do Firms Use Industry-Wide Targets When Managing Earnings? Finnish Evidence366
21Implementing the EU Accounting Directives in Sweden - Practitioners' Views377
22Spain, July 1988: Some Observations on Becoming Professional397
23The Early Adoption of Consolidated Accounting in Spain418
24Auditors versus Third Parties and Others: The Unusual Case of the Spanish Audit Liability "Crisis"440
25The French Approach to Financial Accounting and Reporting471
26The Development of Professional Associations: The Experience of French Accountants from the 1880s to the 1940s494
27Integrated Accounting a la Francaise: The Perspective of the Systeme Croise515
28The Determinants of Voluntary Financial Disclosure by Swiss Listed Companies537
29Why Firms Comply Voluntarily with IAS: An Empirical Analysis with Swiss Data557
30Deprival Value in the Netherlands: History and Current Status589
31Reporting Intellectual Capital in Annual Reports: Evidence from Ireland601
32The Creation of the Auditing Profession in Greece617
33Creating a Profession "Out of Nothing"? The Case of the Belgian Auditing Profession641
Name Index665


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Developments in Country Studies in International Accounting - Europe, Representing research from the past decade, 33 reprinted papers include studies of accounting in transitional economies like the Czech Republic, Hungary, Poland, and Romania, followed by more numerous studies concerned with Germany, the United Kingdom, th, Developments in Country Studies in International Accounting - Europe

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Developments in Country Studies in International Accounting - Europe, Representing research from the past decade, 33 reprinted papers include studies of accounting in transitional economies like the Czech Republic, Hungary, Poland, and Romania, followed by more numerous studies concerned with Germany, the United Kingdom, th, Developments in Country Studies in International Accounting - Europe

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