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Type of publication: Tezės kituose recenzuojamuose leidiniuose / Theses in other peer-reviewed publications (T1e)
Field of Science: Ekonomika / Economics (S004)
Author(s): Legenzova, Renata
Title: A concept of accounting quality from accounting harmonization perspective
Is part of: SCEE 2014 : 55th international scientific conference "Scientific conference on economics and entrepreneurship", Riga, 14-17 October 2014 : abstracts book. Riga : RTU FEEM, 2014
Extent: p. 1-3
Date: 2014
Keywords: Accounting quality;Accounting harmonization;Financial disclosure;IFRS
ISBN: 9789934827525
Abstract: The aim of this paper is to assess if and how a concept of accounting quality differs from perspectives of various types of companies affected by accounting harmonization process. Analysis of the previous research papers revealed that from IFRS users perspective accounting quality is approximated with quality of financial statements and some means to measure it are existent. However, based on the interviews with experts, concept of accounting quality for small and medium companies is ambiguous and needs to be defined. Financial disclosure is not that important for such companies. Other aspects such as qualification of accountants. supervision of accounting and reporting, etc. have more influence on accounting quality for small and medium companies
Affiliation(s): Ekonomikos ir vadybos fakultetas
Finansų katedra
Vytauto Didžiojo universitetas
Appears in Collections:Universiteto mokslo publikacijos / University Research Publications

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