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Business and economic aspects of accounting standardization in Hungary

Author

Listed:
  • Jeno Beke

    (Institute of Business and Management,Faculty of Business and Economics University of Pecs, Hungary.)

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.

Suggested Citation

  • Jeno Beke, 2010. "Business and economic aspects of accounting standardization in Hungary," Business and Economic Horizons (BEH), Prague Development Center, vol. 2(2), pages 82-88, July.
    • Handle: RePEc:pdc:jrnbeh:v:2:y:2010:i:2:p:82-88
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    Citations

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    Cited by:

    1. Monika Janičíková, 2014. "Role of Financial Accounting Standardization in Initial Public Offerings [Role standardizace finančního účetnictví při kotaci podniku na veřejném kapitálovém trhu]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(4), pages 94-105.

    More about this item

    Keywords

    Business environment; economic affects; comparable research; accounting standards; Hungary;
    All these keywords.

    JEL classification:

    • M16 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - International Business Administration
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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