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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

  • DOI - Digital Object Identifier

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

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AH - Economics

  • OECD FORD branch

Result continuities

  • Project

  • 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

  • e-ISSN

  • 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