Globalization and cultural differences in financial reporting

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Globalization and cultural differences in financial reporting

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

Globalization and cultural differences in financial reporting

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2014

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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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Počet stran výsledku

10

Strana od-do

785-794

Název nakladatele

MELANDRIUM

Místo vydání

Slaný

Místo konání akce

Praha

Datum konání akce

11. 9. 2014

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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