Perspectives of Innovations, Economics and Business
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| Volume | 6 |
| Issue | 3 |
| Online publication date | 2010-10-07 |
| Title | Business management by international accounting standards |
| Author | Jeno Beke |
| Abstract | This paper traces the benefits of international accounting standards - their contribution to harmonization and globalization by purposing and tasking for business management. The differences between the national accounting rules and the international standards are compared and valued inside and outside of the European Union. The empirical results of measuring and analyzing in details theirs pros and cons effects on the business environment by mathematical-statistical methods there could be the author’s recommendation for the businesses’ management. |
| Citation | |
| References | Ball, R., Kothari., S., Robin, A., 2006. “The effect of international institutional factors on properties of accounting earnings”, Journal of Accounting and Economics, Vol.29. No5, pp.417-34 Ball, R., Laksmann, S., 2005. “Earnings quality in UK private firms”, Journal of Accounting and Economics, Vol.39, No3, pp.83-128 Botsari, A., Meeks, G., 2008. “The acquirers manage earning prior to share for share bid?”, Journal of Business Finance and Accounting, Vol. 35, No7, pp.633-70 Bushmann, R., Piotroski, J., 2006. “Financial reporting incentives for conservative accounting: the influence of legal and political institutions”, Journal of Accounting and Economics, Vol. 27, No8, pp.148-61 Daske, H., 2006. “Economic benefits of adopting IFRS or US-GAAP - Have the expected cost of equity capital really decreased?” Journal of Business Finance & Accounting, Vol.33 (3)&(4), pp.329-75 Easton, P., 2006. “Use of forecasts of earnings to estimate and compare cost of capital across regimes”, Journal of Business Finance & Accounting Research, Vol. 23, No2, pp.164-84 Jermakovicz, K., Kinsey, P., Wulf, I., 2007. “The Value Relevance of Accounting Income Reported by DAX-30, German Companies”, Journal of International Financial Management & Accounting, Vol.18. No3, pp.294-21 Leuz, C., Verrecchia, E., 2000. The economic consequences of increased disclosure”, Journal of Accounting Research, Vol.18, No7, pp.91-124 Li, K., Meeks, G., 2006. “The impairment of purchased goodwill: effects on market value”, International Business Review, Vol.47, No3. pp.541-61 Meeks, G., Swamm, P., 2009. “Accounting standards and the economics of standards”, Accounting and Business Research, Vol.39, No3, pp.191-210 Shleifer, A., Vishny, R., 2003. “Stock market driven acquisitions”, Journal of Financial economics, Vol.70, No9, pp.295-311 |
| Keywords | Induction machine, broken bars faults, squirrel cage, harmonics. |
| DOI | http://dx.doi.org/10.15208/pieb.2010.88 |
| Pages | 87-90 |
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