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International Accounting and Auditing Standards Adoption in the Eastern European Countries of the European Union: Review of Regulations and Literature
16 references·0 citing·53 second hop
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References

  • 2009Market Reaction to the Adoption of IFRS in Europe871 cited
  • 2016International Federation of Accountants (IFAC)390 cited
  • 2006The Value Relevance of Financial Accounting Information in a Transition Economy: The Case of the Czech Republic176 cited
  • 2013When global accounting standards meet the local context—Insights from an emerging economy168 cited
  • 2004Implementing IFRS: A Case Study of the Czech Republic101 cited
  • 2011A story about IAS/IFRS implementation in Romania99 cited
  • 2021Financial Transparency to the Rescue: Effects of Public Country‐by‐Country Reporting in the European Union Banking Sector on Tax Avoidance*96 cited
  • 2020Detecting earnings manipulation and fraudulent financial reporting in Slovakia91 cited
  • 2007The Impact of IAS/IFRS on Polish Accounting Regulations and their Practical Implementation in Poland66 cited
  • 2017Analysis of annual report disclosure quality for listed companies in transition countries64 cited
  • 2019Implicit Corporate Taxes and Income Shifting44 cited
  • 2017Voluntary disclosure of financial information on the internet by large companies in Slovenia40 cited
  • 2021The effect of female presence on corporate boards of directors on the value relevance of accounting amounts: empirical evidence from the European Union35 cited
  • 1995The changing organization of Czech accounting

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35 cited
  • 2011MARKET REACTION TO MANDATORY IFRS ADOPTION: EVIDENCE FROM POLAND32 cited
  • 2001The development of accounting in Slovakia31 cited
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