International Accounting Harmonization - Adopting Universal Information Methods for a Global Financial System

International Accounting Harmonization analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.

List of contents

1. Introduction 2. Previous Related Literature Review 3. Classification of Accounting Systems 4. International Accounting Standards 5. International Financial Reporting Standards 6. Accounting Standardization 7. The Influencing Factors of Accounting Harmonization 8. Research Design 9. Methodology 10. Hypothesis 11. Empirical Results

About the author

Jeno Beke is Associate Professor of Accounting at the University of Pecs, Hungary. Over the course of his 20-plus year career, he has published more than 126 papers and articles in academic journals such as: International Journal of Management, International Business and Management, and Journal of Accounting and Taxation. Beke is also Chairman of the American-Hungarian Accounting Association and Secretary of the Society of Hungarian Economists.

Summary

International Accounting Harmonization analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.

Product details

• Authors: J Beke, J. Beke, Jeno Beke
• Publisher: Palgrave UK
• Languages: English
• Product format: Paperback / Softback
• Released: 18.12.2013
• EAN: 9781349477302
• ISBN: 978-1-349-47730-2
• No. of pages: 189
• Subjects: Social sciences, law, business > Political science > Politics and business; B, Economic Policy, Accounting, Finance, Corporate Finance, Finance, general, Accounting/Auditing, Financial Accounting, Finance & accounting, Business Finance, Financial Economics, Management science, Public finance, Public finance & taxation, Management accounting & bookkeeping, Bookkeeping, Palgrave Economics & Finance Collection, Business enterprises—Finance, Finance, Public, accounting;information;research;standardization