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Pregled bibliografske jedinice broj: 331698

International Accounting Standards Compliance Factors: Two Empirical Researches


Mošnja-Škare, Lorena
International Accounting Standards Compliance Factors: Two Empirical Researches // Ekonomska istraživanja (Economic Research), 21 (2008), 2; 1-15 (međunarodna recenzija, članak, znanstveni)


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Naslov
International Accounting Standards Compliance Factors: Two Empirical Researches

Autori
Mošnja-Škare, Lorena

Izvornik
Ekonomska istraživanja (Economic Research) (1331-677X) 21 (2008), 2; 1-15

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
international accounting standards; influencing factors; accounting harmonization

Sažetak
The paper presents the results of two different studies focused on the problem of corporate compliance with International Accounting Standards, searching for the factors influencing the International Accounting Standards Implementation. The problem of IASs implementation is the most important topic of the contemporary theory of international accounting due to globalization processes and pressures for achieving the accounting harmonization. There are many differences among institutional and other environmental factors presenting the barrier to reaching the harmonization goals, but there are also different enterprise's own internal factors influencing the extent of compliance with a given set of international standards. This paper has identified some of the factors as the result of two separately performed researches that could be of some help to understanding of significant differences in IASs implementation among the enterprises, as well as over the countries.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Projekt / tema
145-1452453-2450 - Računovodstveni standardi za SME u Hrvatskoj: razvoj i harmonizacija s Europom (Lorena Mošnja-Škare, )

Ustanove
Fakultet ekonomije i turizma "Dr. Mijo Mirković", Pula,
Sveučilište Jurja Dobrile u Puli

Profili:

Avatar Url Lorena Mošnja-Škare (autor)

Citiraj ovu publikaciju

Mošnja-Škare, Lorena
International Accounting Standards Compliance Factors: Two Empirical Researches // Ekonomska istraživanja (Economic Research), 21 (2008), 2; 1-15 (međunarodna recenzija, članak, znanstveni)
Mošnja-Škare, L. (2008) International Accounting Standards Compliance Factors: Two Empirical Researches. Ekonomska istraživanja (Economic Research), 21 (2), 1-15.
@article{article, author = {Mo\v{s}nja-\v{S}kare, L.}, year = {2008}, pages = {1-15}, keywords = {international accounting standards, influencing factors, accounting harmonization}, journal = {Ekonomska istra\v{z}ivanja (Economic Research)}, volume = {21}, number = {2}, issn = {1331-677X}, title = {International Accounting Standards Compliance Factors: Two Empirical Researches}, keyword = {international accounting standards, influencing factors, accounting harmonization} }

Časopis indeksira:


  • Web of Science Core Collection (WoSCC)
    • Social Science Citation Index (SSCI)
  • Scopus


Uključenost u ostale bibliografske baze podataka:


  • CAB Abstracts
  • Journal of Economic Literature
  • Elsevier Science B.V.





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