Business and economic aspects of accounting standardization in Hungary

Jeno Beke ()
Additional contact information
Jeno Beke: Institute of Business and Management,Faculty of Business and Economics University of Pecs, Hungary.

Business and Economic Horizons (BEH), 2010, vol. 2, issue 2, 82-88

Abstract: The goal of this study is to describe and summarize how the accounting standards can promote business decisions and influence economic environment. The unified, standardized accounting information system will lead to new types of analysis and data, furthermore with the possible integration of new indicators from the business management of certain countries. The results of applied regression model support that the greater demand for more informative and conservative accounting earnings due to performance evaluations at more widely held by businesses stimulating to adopt international accounting standards. Businesses with lower labour productivity compared to their industry peers have greater incentives to follow accounting standardization.

Keywords: Business environment; economic affects; comparable research; accounting standards; Hungary (search for similar items in EconPapers)
JEL-codes: M16 M41 M48 (search for similar items in EconPapers)
Date: 2010
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://academicpublishingplatforms.com/downloads/p ... GARY_Jeno_Beke_d.pdf (application/pdf)
http://academicpublishingplatforms.com/article.php ... number=2&article=231 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pdc:jrnbeh:v:2:y:2010:i:2:p:82-88

Access Statistics for this article

Business and Economic Horizons (BEH) is currently edited by Orifjan Namozov, Ph.D.

More articles in Business and Economic Horizons (BEH) from Prague Development Center Contact information at EDIRC.
Bibliographic data for series maintained by Jaroslav Holecek ( this e-mail address is bad, please contact ).