Globalization and cultural differences in financial reporting
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26138077%3A_____%2F14%3A%230000619" target="_blank" >RIV/26138077:_____/14:#0000619 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Globalization and cultural differences in financial reporting
Original language description
Quality of accounting information determines the quality of information used by financial markets and it is therefore value relevant. Recent development in the area of application of IFRS and growing number of countries, that adopt IFRS standards in their national environment as a vital alternative to national GAAPs reveals that the whole process of harmonisation of accounting and reporting faces a number of issues worth further investigation. The issue of cultural differences and their impact on implementation of international reporting standards has been analysed in scientific literature by both accounting scholars and practitioners. After the compulsory adoption of IFRS by publically listed firms in the EU in 2005, there have emerged many research studies on centripetal and centrifugal forces in financial reporting in various national environments. In our contribution we use a qualitative holistic approach to characterize the influence of cultural factors on adoption of internationa
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
The 8th International Days of Statistics and Economics
ISBN
978-80-87990-02-5
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
785-794
Publisher name
MELANDRIUM
Place of publication
Slaný
Event location
Praha
Event date
Sep 11, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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