ATTENTION/WARNING - NE PAS DÉPOSER ICI/DO NOT SUBMIT HERE

Ceci est la version de TEST de DIAL.mem. Veuillez ne pas soumettre votre mémoire sur ce site mais bien à l'URL suivante: 'https://thesis.dial.uclouvain.be'.
This is the TEST version of DIAL.mem. Please use the following URL to submit your master thesis: 'https://thesis.dial.uclouvain.be'.
 

An Assessment of Differences in Accounting Quality Across CEE Companies

Butkeviciute, Gintare
(2017)

Files

Butkeviciute111715012017.pdf
  • Closed access
  • Adobe PDF
  • 1.37 MB

Details

Supervisors
Sarens, Gerrit ; Legenzova, Renata
Faculty
Louvain School of Management
Degree label
Master [120] en sciences de gestion
Abstract
The aim of this diploma paper is to assess the differences in accounting quality across CEE (central and eastern European) companies and define the factors explaining those differences. The paper consists of three main parts. In the first part of the paper the theoretical aspects of accounting quality are analysed: the concept, its importance, as well as the review of prior research, their methodologies and measures used, and their results are presented. The second part of the paper presents the methodology of the empirical research. In this part, the research hypotheses are developed; the research methods, scope, and information sources are presented; and the limitations of the research are discussed. In the third part of the paper discussion of the research results are presented. Results of the analysis revealed that the differences in accounting quality across CEE companies exist and are significant. However, the specific factors, explaining such differences were not identified, as no consistent relation between them and accounting quality were found.