FRONT COVER -- ACCOUNTING IN CENTRAL AND EASTERN EUROPE -- COPYRIGHT PAGE -- CONTENTS -- LIST OF CONTRIBUTORS -- ABOUT THE EDITORS -- INTRODUCTION -- REFERENCES -- THE ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) AND LOSS AVOIDANCE IN TURKEY -- INTRODUCTION -- TURKISH ACCOUNTING ENVIRONMENT -- LITERATURE REVIEW AND HYPOTHESES DEVELOPMENT -- DATA AND METHODOLOGY -- RESULTS -- CONCLUSIONS AND DISCUSSION -- ACKNOWLEDGMENTS -- REFERENCES -- THE EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ADOPTION ON THE VALUE RELEVANCE OF FINANCIAL REPORTING: A CASE OF RUSSIA -- INTRODUCTION -- CONSEQUENCES OF IFRS ADOPTION: EMERGING MARKETS -- IFRS ADOPTION: THE CASE OF RUSSIA -- RESEARCH HYPOTHESIS AND SAMPLE -- RESEARCH DESIGN -- RESULTS -- CONCLUSION AND FURTHER RESEARCH -- NOTES -- REFERENCES -- THE TRUE AND FAIR VIEW CONCEPT IN ROMANIA: A CASE STUDY OF CONCEPT TRANSFERABILITY -- INTRODUCTION -- THEORETICAL FRAMEWORK, PROPOSITIONS DEVELOPMENT AND METHOD -- CASE STUDY -- DISCUSSION AND CONCLUSION -- NOTES -- ACKNOWLEDGMENTS -- REFERENCES -- FURTHER READING -- APPENDIX - LIST AND DETAILS OF INTERVIEWS -- INSTITUTIONAL PRESSURES AND THE ROLE OF THE STATE IN DESIGNING THE FINANCIAL ACCOUNTING AND REPORTING MODEL IN ESTONIA -- INTRODUCTION -- METHODOLOGY AND THEORETICAL FRAMEWORK -- LITERATURE REVIEW -- DISCUSSION -- CONCLUDING REMARKS -- NOTES -- REFERENCES -- EVOLUTION OF ACCOUNTING IN MOLDOVA: SOME REFLECTIONS ABOUT THE IMPORTANCE OF HISTORICAL AND CULTURAL FACTORS -- INTRODUCTION -- HISTORICAL AND CULTURAL PRECONDITIONS IMPORTANT FOR ACCOUNTING DEVELOPMENT -- MOLDOVAN ECONOMIC HISTORY AT A GLANCE -- ACCOUNTING CULTURE: REFORMS AND STUMBLES -- SOME APPARENT HARMONIZATION PROS AND CONS -- CONCLUDING REMARKS -- NOTES -- REFERENCES -- FURTHER READING -- INTELLECTUAL CAPITAL DISCLOSURE OF ROMANIAN LISTED COMPANIES -- INTRODUCTION.

LITERATURE REVIEW -- RESEARCH DESIGN -- ANALYSIS AND RESULTS -- CONCLUSION, LIMITATIONS, AND FURTHER RESEARCH DIRECTIONS -- NOTES -- ACKNOWLEDGMENTS -- REFERENCES -- APPENDIX: THE ANALYZED COMPANIES -- THE DETERMINANTS OF INTELLECTUAL CAPITAL DISCLOSURE: EVIDENCE FROM ROMANIA -- INTRODUCTION -- LITERATURE REVIEW AND HYPOTHESES DEVELOPMENT -- METHODOLOGY -- RESULTS AND ANALYSIS -- CONCLUSIONS -- ACKNOWLEDGMENTS -- REFERENCES -- INTANGIBLE ASSETS AND THEIR REPORTING PRACTICES: EVIDENCE FROM SLOVENIA -- INTRODUCTION -- THEORETICAL BACKGROUND -- RESEARCH FRAMEWORK -- DATA ANALYSIS AND RESULTS -- CONCLUSIONS -- NOTES -- REFERENCES -- APPENDIX A: THE LIST OF COMPANIES INCLUDED IN THE ANALYSIS -- APPENDIX B: DESCRIPTIVE STATISTICS OF THE SAMPLE -- RECONSIDERING FINANCIAL REPORTING FROM THE PERSPECTIVE OF CORPORATE SOCIAL AND ENVIRONMENTAL RESPONSIBILITY. ROMANIAN COMPANIES' APPROACH -- INTRODUCTION -- RESEARCH METHODOLOGY -- IS FINANCIAL REPORTING THE WAY TO RESPOND SUSTAINABLE BUSINESS? -- SOCIAL AND ENVIRONMENTAL REPORTING AT GLOBAL LEVEL: INCENTIVES FOR ROMANIA -- INTEGRATING SOCIAL AND ENVIRONMENTAL INFORMATION IN FINANCIAL REPORTING - ROMANIAN COMPANIES' APPROACH -- CONCLUSION -- ACKNOWLEDGEMENTS -- REFERENCES -- ENVIRONMENTAL DISCLOSURE OF ROMANIAN LISTED ENTITIES -- ENVIRONMENTAL DISCLOSURE OF ROMANIAN LISTED ENTITIES -- THEORETICAL BACKGROUND - LEGITIMACY THEORY -- LITERATURE REVIEW -- RESEARCH METHODOLOGY -- ANALYSIS AND RESULTS -- CONCLUSIONS -- ACKNOWLEDGMENTS -- NOTES -- REFERENCES -- APPENDIX A: DESCRIPTION OF THE INDEPENDENT VARIABLES -- APPENDIX B: ENVIRONMENTAL REPORTING DISCLOSURE INDEX (DI) -- DOES PROFESSIONAL ACCOUNTING QUALIFICATION MATTER FOR THE PROVISION OF ACCOUNTING SERVICES? -- INTRODUCTION -- INSTITUTIONAL SETTING AND THE RESEARCH MODEL -- METHODOLOGY -- RESULTS -- DISCUSSION AND CONCLUSION -- NOTE -- REFERENCES.

APPENDIX: QUESTIONNAIRE -- ASSESSING ACCOUNTING STUDENTS' ACADEMIC PERFORMANCE: A CASE STUDY ON ROMANIA -- INTRODUCTION -- LITERATURE REVIEW ON ACCOUNTING STUDENTS' ACADEMIC PERFORMANCE -- THE ROMANIAN ACADEMIC ENVIRONMENT: EVOLUTIONS AND PARTICULARITIES IN THE AREA OF ECONOMICS -- RESEARCH DESIGN -- DEVELOPING THE ANALYSIS AND INTERPRETING RESULTS -- CONCLUDING REMARKS -- NOTES -- ACKNOWLEDGMENT -- REFERENCES -- APPENDIX: FACTOR ANALYSIS RESULTS -- ABOUT THE AUTHORS.