Title: The Implementation of New Accounting Standards of the Economic Consequences of Regional Differences: Analysis from the Perspective of Institutional Economics
Abstract:Based on the new institutional economics perspective of the research hypothesis is: the same set of accounting standards for different extent economically developed region with a significant differenc...Based on the new institutional economics perspective of the research hypothesis is: the same set of accounting standards for different extent economically developed region with a significant difference, the rate of economic growth in different parts of the impact of the company, there are also significant differences. We take advantage of new accounting standards starting in 2007 after the implementation of the first quarter of data, analysis of new accounting standards before and after the changes in the profitability of listed companies. The study found that the implementation of new accounting standards consequences of significant regional differences. The use of annual data robustness testing, empirical conclusions of this study support the hypothesis. In this study, the discovery of accounting standards for the formulation and the effect of pre-judgment, has significance. IFRS for the understanding of the implementation of the worldwide consequences have significance.Read More
Publication Year: 2009
Publication Date: 2009-01-01
Language: en
Type: article
Indexed In: ['crossref']
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