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  1. 2 Business and Economic Horizons

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  1. 1 Beke J.

  2. 1 Cho J.-S.

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  1. 2 2010

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Business and economic aspects of accounting standardization in Hungary

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Beke J.
Business and Economic Horizons
|
2010
|
vol. 2
|
issue 2
82-88
EN
In contemporary international division of labor the importance of ITC technologies and social capital is increasing, and allows the economy to be more competitive due to arising many connections to the global information networks. The major goal of this article was analyzing (mostly in descriptive manner) and comparing the recent trends in GDP growth and its composition and international trade of high-technology manufactures and services for developed and BRIC countries. The results of conducted statistical data analyze and research justify the conclusion that some developing economies, especially China and India, are in fact gaining on importance in international trade of high-tech products and knowledge-intensive business services, even having become more effective competitors to the post-industrial economies in so called creative industries. Such an outcome has been caused mostly by foreign direct investments flowed in during two last decades, but also is a consequence of social and educational policy leading to development of networked human capital.
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The information content of SFAS No 131 interim segment reporting

100%
Cho J.-S.
Business and Economic Horizons
|
2010
|
vol. 3
|
issue 3
73-82
EN
his study empirically investigates the effect of implementation of SFAS No.131 on companies' information environments by assessing the effect of interim period financial reports. Especially, using Beaver's information content measures, it investigates the market's reaction to interim period financial reporting under SFAS No.131. The empirical results of the information content test show that the adoption of SFAS No.131 does not affect the market's reaction. For the volume reaction test, no difference was found in the reaction to the interim financial statement filing for both voluntary and nonvoluntary disclosers. This result gives evidence that the information content of the new requirements of interim financial reporting is not significantly different from that under the previous requirements.
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