文章基本信息

标题：Corporate Reporting in Central and Eastern Europe: Issues, Challenges and Research Opportunities
本地全文：下载
作者：Nadia Albu ; Nadia Albu ; Cătălin Nicolae Albu 等
期刊名称：Accounting in Europe
印刷版ISSN：1744-9480
电子版ISSN：1744-9499
出版年度：2017
卷号：14
期号：3
页码：249-260
DOI：10.1080/17449480.2017.1385819
语种：English
出版社：Taylor & Francis Group
摘要：The purpose of this paper, building upon the papers included in this special section of Accounting in Europe on Corporate reporting in CEE countries and on our knowledge of the region, is to broaden out and open up dialogue and debate about how local institutions are evolving and impact the corporate reporting practices in this under-researched region. We begin by discussing the institutional context for conducting research on corporate reporting by entities in Central and Eastern Europe (CEE), within the broader context of emerging, transitional economies. We also reflect on how research conducted on CEE countries can make a relevant contribution to the international literature, and exemplify by summarizing the research questions and findings of the papers included in the special section. A future research agenda emerges, given the gaps in the international literature and the future research implications suggested in the papers constituting the special section.
关键词：corporate reporting; Central and Eastern Europe; research opportunities