The following information was submitted:
Transactions: INTERNATIONAL JOURNAL of MATHEMATICAL MODELS AND METHODS IN APPLIED SCIENCES
Transactions ID Number: 20-696
Full Name: Jiri Strouhal
Position: Senior Lecturer
Age: ON
Sex: Male
Address: University of Economics Prague, W. Churchill Square 4, 130 67 Prague 3
Country: CZECH REPUBLIC
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E-mail address: strouhal@vse.cz
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Title of the Paper: Accounting Harmonization Measurement: Case of Emerging CEE Countries
Authors as they appear in the Paper: Jiøí Strouhal, Carmen Bonaci, Razvan Mustata, Lehte Alver, Jaan Alver, Arturs Praulinš
Email addresses of all the authors: strouhal@vse.cz
Number of paper pages: 8
Abstract: The adoption of IFRS is supported in many countries inside and outside the European Union because it may improve the quality and comparability of financial reporting. Although the national standards are based on IFRS, they are not identical. The purpose of the paper is to compare national accounting standards of the Czech Republic, Estonia, Latvia and Romania with IFRS, look at approaches of these countries to aspects of financial reporting, and analyze differences and similarities using Jaccard's association coefficients as a general tool.
Keywords: International accounting, harmonization process, comparative analysis, econometrics, CEE countries
EXTENSION of the file: .pdf
Special (Invited) Session: easurement of Accounting Harmonization in the Czech Republic, Macedonia and Albania
Organizer of the Session: 653-263
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