1st Edition
The Financial Reporting Quality of Public Companies The Cultural Dimension
By Katarzyna Mokrzycka-Kogut
Copyright 2022
233 Pages
13 B/W Illustrations
by
Routledge
233 Pages
13 B/W Illustrations
by
Routledge
233 Pages
13 B/W Illustrations
by
Routledge
Also available as eBook on:
The factors determining the formation of accounting principles in different countries have long been studied. Cultural conditions have been identified as one of the reasons for national variations. This issue is particularly important when there is an effort to harmonise and standardise accounting principles, in order to create a uniform system, which may be adopted globally. This book explores... Read more
Introduction 1. Earnings as a Measure of Economic Profit in The Theories of Economics and Finance and Accounting 2. The Concept and Measurement of Cultural Determinants in Economic Sciences 3. Quality Of Earnings as One of The Objectives of Financial Reporting of Public Companies 4. Measures Of Earnings Quality in Accounting Theory and In Empirical Research in Accounting 5. Analysis of the Impact of Cultural Determinants on the Quality of Earnings Illustrated with the Example of European Public Companies 6. Conclusions
Biography
Katarzyna Mokrzycka-Kogut is an Assistant Professor in the Department of Financial Accounting, Cracow University of Economics, Cracow, Poland.
