Katarzyna Mokrzycka-Kogut

The Financial Reporting Quality of Public Companies

The Cultural Dimension

• Gebundenes Buch

Produktbeschreibung

This book explores the impact of cultural conditions on the financial reporting quality of public companies preparing financial statements according to International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS). It discusses the main trends in the theory of capital and earnings in the economy.

Produktdetails

• Verlag: CRC Press
• Seitenzahl: 223
• Erscheinungstermin: 23. September 2022
• Englisch
• Abmessung: 237mm x 162mm x 18mm
• Gewicht: 466g
• ISBN-13: 9781032247830
• ISBN-10: 1032247835
• Artikelnr.: 64361213

Autorenporträt

Katarzyna Mokrzycka-Kogut is an Assistant Professor in the Department of Financial Accounting, Cracow University of Economics, Cracow, Poland.

Inhaltsangabe

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