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
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Ball, R., Laksmann, S., 2005. “Earnings quality in UK private firms”,  Journal of Accounting and Economics, Vol.39, No3, pp.83-128

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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

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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

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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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