... that the ED had a moderate impact on Hungary's reporting quality because the overall disclosure of the sample only increased from low to medium level. The authors found that the value of intangible assets is a determinant of the reporting quality before and after the implementation of the ED. The findings...

... of noise trading and volatility of three major transition markets (the Czech Republic, Hungary, and Poland) in the CEE area. Frankie Chau can be contacted at: h.c.f.chau@durham.ac.uk © Emerald Group Publishing Limited 2013 Therefore, substituting (1) and (2) into (3) and rearranging gives...