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Accounting globalization with international standards

Author: 
Jeno Beke
Subject Area: 
Social Sciences and Humanities
Abstract: 

This study investigates the effects of the transition from national accounting rules to globalized international standards on the financial results of Hungarian listed firms on the Budapest Stock Exchange. The goal of this paper is to describe and summarize how the accounting standards can promote business decisions and influence economic environment.. The author analyzed and valued the effects of international standards on the business economic environments. The study showed that both businesses earnings and stock returns effect on the management turnover. The businesses with lower labour productivity compared to their industry peers have greater incentives to adopt international accounting system. However, the results on turnover are sensitive to this change in variable specification. So the increase in the sensitivity of turnover to accounting performance post-adoption is primarily driven by heightened turnover sensitivity to accounting losses. The results of applied regression model support that the greater demand for more informative and conservative accounting earnings due to performance evaluations at more widely held by businesses stimulating to adopt international accounting standards. The author hopes that his article provides evidence to sign of IFRS adoption more value relevant accounting measures.

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