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Accounting in Europe Volume 1, 2004 - Issue 1
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Original Articles

Implementation of International Accounting Standards in Poland: Can True Convergence be Achieved in Practice?

Iwona Vellam University of Greenwich, London, UKCorrespondence[email protected]
Pages 143-167 | Published online: 08 Feb 2011

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Jerzy Gierusz, Katarzyna Kolesnik, Sylwia Silska-Gembka & Anna Zamojska. (2022) The influence of culture on accounting judgment – Evidence from Poland and the United Kingdom. Cogent Business & Management 9:1.
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Catalin Nicolae Albu, Nadia Albu & Sebastian Hoffmann. (2021) The Westernisation of a financial reporting enforcement system in an emerging economy. Accounting and Business Research 51:3, pages 271-297.
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Nadia Albu, Cătălin N. Albu & Sidney J. Gray. (2020) Institutional factors and the impact of international financial reporting standards: the Central and Eastern European experience. Accounting Forum 44:3, pages 184-214.
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Alexandra Fontes, Lúcia Lima Rodrigues & Russell Craig. (2016) A theoretical model of stakeholder perceptions of a new financial reporting system. Accounting Forum 40:4, pages 300-315.
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Salvador Marín Hernández, Mercedes Palacios Manzano & Isabel Martínez Conesa. (2008) Influencia del cambio contable en la comparabilidad de los estados financieros bancarios y sus ratios de gestión. Un estudio empírico en la primera aplicación de la CBE 4/2004. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 37:140, pages 665-690.
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Danuta Krzywda & Marek Schroeder. (2007) An Analysis of the Differences between IFRS and Polish Accounting Regulations: Evidence from the Financial Statements of Listed Entities on the Warsaw Stock Exchange for the Calendar Years Ending 2001, 2003 and 2004. Accounting in Europe 4:1, pages 79-107.
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Katalin Borbély & Lisa Evans. (2006) A Matter of Principle: Recent Developments in Hungarian Accounting Thought and Regulation. Accounting in Europe 3:1, pages 135-168.
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Articles from other publishers (22)

Sandra Janet Cereola & Joanna Dynowska. (2022) The impact of IFRS-8, segment reporting, on the disclosure practices of Polish listed companies. Journal of International Accounting, Auditing and Taxation 47, pages 100466.
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Susana Callao, José I. Jarne & David Wróblewski. (2017) DETECTING EARNINGS MANAGEMENT INVESTIGATION ON DIFFERENT MODELS MEASURING EARNINGS MANAGEMENT FOR EMERGING EASTERN EUROPEAN COUNTRIES. International Journal of Research -GRANTHAALAYAH 5:11, pages 222-259.
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Konrad Grabiński, Marcin Kędzior & Joanna Krasodomska. 2016. Economics and Political Implications of International Financial Reporting Standards. Economics and Political Implications of International Financial Reporting Standards 144 168 .
Javier Legaz Ortiz, Javier Montoya del Corte & Lázaro Rodríguez Ariza. (2015) Efectos de la reforma contable en el patrimonio neto consolidado a 1 de enero de 2008 de los grupos españoles que no aplican normativa NIIF. Revista de Contabilidad 18:2, pages 217-224.
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Sergio Demetrio Polo Jiménez, Ruth Leticia Hidalgo Gallardo, Tirso Javier Hernández Gracia, Heriberto Moreno Uribe & Mercedes Palacios Manzano. (2015) Efectividad del proyecto de convergencia contable mexicano emprendido a partir de 2005: evidencia empírica (1997-2010)1. Contaduría y Administración 60:1, pages 261-282.
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Cătălin Nicolae Albu, Nadia Albu & David Alexander. (2014) When global accounting standards meet the local context—Insights from an emerging economy. Critical Perspectives on Accounting 25:6, pages 489-510.
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Suresh Ramachandra, Karin Olesen, Anil Kumar. Narayan & Alexander Tsoy. (2014) Compliance with international financial reporting paradigm: A tale of two transition paths. Corporate Ownership and Control 11:4, pages 338-354.
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Cătălin Nicolae Albu, Nadia Albu & David Alexander. 2013. Accounting in Central and Eastern Europe. Accounting in Central and Eastern Europe 61 90 .
Michela Cordazzo. (2013) The impact of IFRS on net income and equity: evidence from Italian listed companies. Journal of Applied Accounting Research 14:1, pages 54-73.
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Doan Ngoc Phi Anh & Duc‐Tho Nguyen. (2013) Accounting in a developing transitional economy: the case of Vietnam. Asian Review of Accounting 21:1, pages 74-95.
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James Foye, Dušan Mramor & Marko Pahor. (2013) A Respecified Fama French Three‐Factor Model for the New European Union Member States. Journal of International Financial Management & Accounting 24:1, pages 3-25.
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Fakhroddin Mohammadrezaei, Bahman Banimahd & Norman Mohd Saleh. (2012) Convergence obstacles with IASB standards: Evidence from Iran. International Journal of Disclosure and Governance 10:1, pages 58-91.
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Lisa Nguyen, Keith Hooper & Rowena Sinclair. (2013) Conservatism versus change in the Vietnamese accounting field?. Corporate Ownership and Control 11:1, pages 471-482.
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Jiří Strouhal, Marie Paseková & Libuše Müllerová. (2011) Comparative Analysis of Czech Accounting with International Regulation from SMEs Perspective. European Financial and Accounting Journal 6:1, pages 39-59.
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Nadia Albu, Cătălin Nicolae Albu, Ştefan Bunea, Daniela Artemisa Calu & Maria Mădălina Girbina. (2011) A story about IAS/IFRS implementation in Romania. Journal of Accounting in Emerging Economies 1:1, pages 76-100.
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Darek KlonowskiDarek Klonowski. 2011. Private Equity in Poland. Private Equity in Poland 31 53 .
Juana Aledo Martínez, Fernando García Martínez & Juan Miguel Marín Diazaraque. (2011) Optional accounting criteria under IFRSs and corporate characteristics: evidence from spain. Revista de Contabilidad 14:1, pages 59-85.
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Dorota Dobija & Karol Marek Klimczak. (2010) Development of accounting in Poland: Market efficiency and the value relevance of reported earnings. The International Journal of Accounting 45:3, pages 356-374.
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James Foye, Dusan Mramor & Marko Pahor. (2016) A Respecified Fama French Three Factor Model for the Eastern European Transition Nations. SSRN Electronic Journal.
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Alessandro Ghio & Roberto Verona. (2014) IFRS for SMEs: Chartered Accountantss Perspectives. SSRN Electronic Journal.
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Juana Aledo Martínez, Fernando García-Martínez & Juan M. Marín Diazaraque. (2009) Firm-Specific Factors Influencing the Selection of Accounting Options Provided by the IFRS: Empirical Evidence from Spanish Market. SSRN Electronic Journal.
Crossref
Renata Isabel Stenka, Phil Ormrod & Ann Chan. (2008) Accounting for Business Combinations - The Consequences of IFRS Adoption for UK Listed Companies. SSRN Electronic Journal.
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