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Publication Cover

Book Series: Research in Accounting in Emerging Economies

Series ISSN: 1479-3563
Series editor(s): Professor Mathew Tsamenyi and Prof. Shahzad Uddin

Volume 13 - Accounting in Central and Eastern Europe

ISBN: 978-1-78190-938-6
eISBN: 978-1-78190-939-3
Edited by: Cătălin Nicolae Albu, Răzvan V. Mustaţă
Published: 2013

Table of Contents

Icon key: You have access to this item Backfile Earlycite Abstract only
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Accounting in central and eastern europe
Type: Miscellaneous
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Research in accounting in emerging economies
Type: Miscellaneous
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Accounting in central and eastern europe
Type: Miscellaneous
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Copyright page
Type: Miscellaneous
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List of contributors
(pp. vii - viii)
Type: List of Contributors
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About the editors
Type: About the Editors
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Introduction
(pp. xi - xvi)
Type: Introduction
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The adoption of international financial reporting standards (IFRS) and loss avoidance in turkey
Secil Varan , Cagnur Kaytmaz Balsari (pp. 1 - 25)
Type: Chapter Item
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The effect of international financial reporting standards (IFRS) adoption on the value relevance of financial reporting: A case of russia
Tatiana A. Garanina , Polina S. Kormiltseva (pp. 27 - 60)
Type: Chapter Item
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The true and fair view concept in romania: A case study of concept transferability
Cătălin Nicolae Albu , Nadia Albu , David Alexander (pp. 61 - 90)
Type: Chapter Item
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Institutional pressures and the role of the state in designing the financial accounting and reporting model in Estonia
Lehte Alver , Jaan Alver , Liis Talpas (pp. 91 - 120)
Type: Chapter Item
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Evolution of accounting in moldova: Some reflections about the importance of historical and cultural factors
David Alexander , Olesea Ghedrovici (pp. 121 - 142)
Type: Chapter Item
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Intellectual capital disclosure of romanian listed companies
Nicoleta Maria Ienciu , Dumitru Matiș (pp. 143 - 162)
Type: Chapter Item
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The determinants of intellectual capital disclosure: Evidence from romania
Cristina Maria Morariu (pp. 163 - 186)
Type: Chapter Item
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Intangible assets and their reporting practices: Evidence from slovenia
Mateja Jerman (pp. 187 - 204)
Type: Chapter Item
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Reconsidering financial reporting from the perspective of corporate social and environmental responsibility. Romanian companies’ approach
Camelia Iuliana Lungu , Chiraţa Caraiani , Cornelia Dascălu (pp. 205 - 234)
Type: Chapter Item
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Environmental disclosure of romanian listed entities
Ionel-Alin Ienciu (pp. 235 - 254)
Type: Chapter Item
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Does professional accounting qualification matter for the provision of accounting services?
Sergeja Slapničar , Maja Zaman Groff , Neža Štumberger (pp. 255 - 277)
Type: Chapter Item
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Assessing accounting students’ academic performance: A case study on Romania
Carmen Giorgiana Bonaci , Răzvan V. Mustaţă , Alexandra Muţiu , Jiří Strouhal (pp. 279 - 319)
Type: Chapter Item
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About the Authors
(pp. 321 - 326)
Type: About the Authors
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