By Dr. Mathew Tsamenyi, Dr. Shahzad Uddin
Accounting study in rising economies has grown during the last 20 years. this can be partially a result of expanding realisation that accounting has a valuable position to play within the improvement of those economies. Accounting can give a contribution to firm improvement, governance advancements and advertise international direct funding. furthermore, the expanding integration of the realm economic system has ended in an important curiosity in figuring out accounting structures in rising economies. The articles within the quantity give a contribution immensely to our realizing of the way accounting features in rising economies. The papers have tested a variety of concerns together with the adoption of foreign monetary Reporting criteria (IFRS), net monetary reporting, the affects of possession focus and board features on company functionality, governance practices of businesses, company social accountability and environmental accounting, similar get together transactions, budgetary practices, activity-based costing, and ladies and the accounting occupation. The papers have supplied extensive ranging empirical and theoretical matters that may have coverage implications and in addition generate destiny educational debates. total, the amount advances debate at the position of accounting in numerous different types of companies in rising economies. We think the viewers will locate the papers fascinating and insightful by way of theoretical improvement, practices, coverage implications and destiny study instructions.
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Additional info for Accounting in Emerging Economies
The impact of non-ﬁnancial company characteristics on mandatory disclosure compliance in developing countries: The case of Bangladesh. The International Journal of Accounting, 29, 62–67. Adoption of IFRS in Emerging Economies 29 Al-Basteki, H. (1995). The voluntary adoption of international accounting standards by Bahraini corporations. Advances in International Accounting, 8, 47–64. Ali, M. J. (2003). Harmonization of accounting and reporting practices in South Asia. D. , Australia. Ali, M. , & Henry, D.
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Egypt, which is an Arabian, Middle-Eastern and African country, is the focus of the current study. According to Merrill Lynch (1996), Egypt has traditionally played an essential role in Middle-Eastern politics. It is an important and a leading country in the Middle East. Its economists and academics have great inﬂuence on other countries in which Arabic is the mother tongue (Sayigh, 1978). The Egyptian Exchange (EGX2) is one of the oldest stock exchanges in the world, and the ﬁrst one to be established in the Middle East.
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