Business and economic aspects of accounting standardization in Hungary

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.


Issue Date:
Jul 27 2010
Publication Type:
Journal Article
DOI and Other Identifiers:
ISSN 1804-1205 (Print) ISSN 1804-5006 (Online) (Other)
PURL Identifier:
http://purl.umn.edu/95973
Published in:
Business and Economic Horizons
Volume 02
Issue 2
Page range:
82-88
Total Pages:
7
JEL Codes:
M16; M41; M48




 Record created 2017-04-01, last modified 2017-08-25

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