| Registro completo |
| Provedor de dados: |
AgEcon
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| País: |
United States
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| Título: |
Business and economic aspects of accounting standardization in Hungary
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| Autores: |
Beke, Jeno
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| Data: |
2010-07-27
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| Ano: |
2010
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| Palavras-chave: |
Business environment
Economic affects
Comparable research
Accounting standards
Hungary
Financial Economics
M16
M41
M48
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| Resumo: |
The goal of this study is to describe and summarize how the accounting standards can promote business decisions and influence economic environment. The unified, standardized accounting information system will lead to new types of analysis and data, furthermore with the possible integration of new indicators from the business management of certain countries. The results of applied regression model support that the greater demand for more informative and conservative accounting earnings due to performance evaluations at more widely held by businesses stimulating to adopt international accounting standards. Businesses with lower labour productivity compared to their industry peers have greater incentives to follow accounting standardization.
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| Tipo: |
Journal Article
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| Idioma: |
Inglês
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| Identificador: |
ISSN 1804-1205 (Print) ISSN 1804-5006 (Online)
http://purl.umn.edu/95973
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| Relação: |
Business and Economic Horizons>Volume 02, Issue 02, July 2010
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| Formato: |
7
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