ABSTRACT
This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book discusses the most important trends in accounting and capital theory, crucial for measuring the quality of earnings. It presents the concept and the subject matter of measurement of cultural determinants in economic sciences. The book also discusses the findings of empirical research carried out with the use of financial statements of public companies as the main source of data. Earnings are one of the most important economic parameters, the determination and presentation of which are matters dealt with to a great extent in the domain of accounting. Cultural studies face many difficulties, and the belief that economic phenomena are governed by factors that originate in culture has been long rooted in economics. Foreign researchers refer to culture as a factor that determines economic phenomena.
