Beschreibung
The Author shows the classification of international accounting systems, harmonization and standardization process. The unified accounting information system will lead to new types of analysis and data; furthermore, with the possible integration of new indicators from the practice of certain countries. Some economic characteristics and affects of international accounting standards are compared, measured and valued inside and outside of the European Union using mathematical-statistical methods. 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 labor productivity compared to their industry peers have greater incentives to follow accounting standardization. The increase in the sensitivity of turnover to accounting performance post-adoption is primarily driven by heightened turnover sensitivity to accounting losses. The empirical results can be the author''s suggestions for business management.
Autorenporträt
Jeno Beke is an Associate Professor of Accounting at the University of Pecs, where he has been on the faculty since 1981. He received his CSc.(Ph.D.) of Accountancy from the Hungarian Academy of Sciences. Beke's research has dealt with international accounting and has been published in interdisciplinary journals. He has CPA, CMA, CTA licences.
