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International Accounting Harmonization

Adopting Universal Information Methods for a Global Financial System

  • Book
  • © 2013

Overview

Authors:
  1. Jeno Beke
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Table of contents (9 chapters)

  1. Front Matter

    Pages i-viii
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  2. Introduction

    • Jeno Beke
    Pages 1-10

  3. Classification of Accounting Systems

    • Jeno Beke
    Pages 11-72

  4. The Influencing Factors of Accounting Harmonization

    • Jeno Beke
    Pages 73-77

  5. Problems Caused by Accounting Diversity

    • Jeno Beke
    Pages 79-83

  6. Economic Factors of Accounting Harmonization

    • Jeno Beke
    Pages 85-98

  7. Comparative Statistical Analysis

    • Jeno Beke
    Pages 99-117

  8. Effects of Universal Information Methods on Company Performance

    • Jeno Beke
    Pages 119-145

  9. International Accounting Standardization Process

    • Jeno Beke
    Pages 147-160

  10. Summary and Conclusions

    • Jeno Beke
    Pages 161-170

  11. Back Matter

    Pages 171-181
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Keywords

About this book

International Accounting Harmonization analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.

About the author

Jeno Beke is Associate Professor of Accounting at the University of Pecs, Hungary. Over the course of his 20-plus year career, he has published more than 126 papers and articles in academic journals such as: International Journal of Management, International Business and Management, and Journal of Accounting and Taxation. Beke is also Chairman of the American-Hungarian Accounting Association and Secretary of the Society of Hungarian Economists.

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