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This book explores the impact of cultural conditions on the financial reporting quality of public companies preparing financial statements according to International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). It discusses the main trends in the theory of capital and earnings in the economy.
List of contents
Introduction 1. Earnings as a Measure of Economic Profit in The Theories of Economics and Finance and Accounting 2. The Concept and Measurement of Cultural Determinants in Economic Sciences 3. Quality Of Earnings as One of The Objectives of Financial Reporting of Public Companies 4. Measures Of Earnings Quality in Accounting Theory and In Empirical Research in Accounting 5. Analysis of the Impact of Cultural Determinants on the Quality of Earnings Illustrated with the Example of European Public Companies 6. Conclusions
About the author
Katarzyna Mokrzycka-Kogut is an Assistant Professor in the Department of Financial Accounting, Cracow University of Economics, Cracow, Poland.
Summary
This book explores the impact of cultural conditions on the financial reporting quality of public companies preparing financial statements according to International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). It discusses the main trends in the theory of capital and earnings in the economy.
