> Ausgaben
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17(2022), 1, Seite 7-24:
IFRS adoption and the financial statements comparability the case of Russia and Canada Tatiana Dolgikh
Praha: [Verlag nicht ermittelbar], 2008-
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17(2022), 1, Seite 25-44:
Calculation of the lost profit in business damage cases Barbora Nohýnková
Praha: [Verlag nicht ermittelbar], 2008-
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17(2022), 1, Seite 45-66:
Comparison of selected elements and processes within the activity of European SAIs Jan Buček
Praha: [Verlag nicht ermittelbar], 2008-
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17(2022), 2, Seite 5-32:
What firm-specific and macroeconomic determinants of financial structure affect transport and storage companies from selected european countries? Petra Růčková - Nicole Škuláňová
Praha: [Verlag nicht ermittelbar], 2008-
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17(2022), 2, Seite 49-68:
New VAT rules for e-commerce what will they bring to public budgets? Kristýna Kebrtová - Hana Zídková
Praha: [Verlag nicht ermittelbar], 2008-
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17(2022), 2, Seite 33-47:
Determinants of the gender pay gap in the Czech Republic and selected European countries Savina Finardi
Praha: [Verlag nicht ermittelbar], 2008-
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17(2022), 3, Seite 5-21:
Do Damodaran's multiples value a company accurately? evidence from Germany Martin Husák
Praha: [Verlag nicht ermittelbar], 2008-
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17(2022), 3, Seite 49-69:
Case-mix accounting system design in social and health care sector the mechanisms of hybridization Henri Teittinen, Janina Männikkö
Praha: [Verlag nicht ermittelbar], 2008-
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17(2022), 3, Seite 23-47:
Comparison of the European Union member states in the field of social insurance in the period 2007-2019 Jarmila Rybová, Iveta Sekničková
Praha: [Verlag nicht ermittelbar], 2008-
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16(2021), 2, Seite 5-28:
Human freedom and effective corporate income tax rates of cee listed companies Marina Purina
Praha: [Verlag nicht ermittelbar], 2008-
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16(2021), 2, Seite 29-50:
Real convergence in the European Union bridging the gap between the new and old member states Ana-Maria Holobiuc
Praha: [Verlag nicht ermittelbar], 2008-
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16(2021), 2, Seite 51-72:
Alternative views on the link between risk aversion and diminishing marginal utility of wealt Vojtěch Menzl
Praha: [Verlag nicht ermittelbar], 2008-
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16(2021), 1, Seite 25-44:
Knowledge of basic accounting issues of SBA students and their view on the qualification level of professional accountants Markéta Šeligová, Ivana Koštuříková
Praha: [Verlag nicht ermittelbar], 2008-
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16(2021), 1, Seite 45-70:
The impact of FX exposure on the firm's stock market return Mariia Bondarenko, Karel Brůna
Praha: [Verlag nicht ermittelbar], 2008-
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16(2021), 1, Seite 7-24:
Relevance versus reliability trade-off in financial reporting among companies listed at visegrad group stock exchanges Libor Závodný
Praha: [Verlag nicht ermittelbar], 2008-
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16(2021), 1, Seite 71-91:
The use of borrower-based measures within macroprudential policy evidence from the European economic area Lukáš Fiala, Petr Teplý
Praha: [Verlag nicht ermittelbar], 2008-
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15(2020), 1, Seite 7-32:
Rates of CO2 registration taxes levied on passenger cars in the EU can they cause distortion? Petr David
Praha: [Verlag nicht ermittelbar], 2008-
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15(2020), 1, Seite 53-66:
The management accounting practices in healthcare the case of Czech Republic hospitals Josef Krupička
Praha: [Verlag nicht ermittelbar], 2008-
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15(2020), 1, Seite 67-82:
Globalization and economic growth evidence from European countries Aderemi Timothy Ayomitunde-Ogunleye Akin George-Lucas B. Ojo-Okoh Johnson Ifeanyi
Praha: [Verlag nicht ermittelbar], 2008-
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15(2020), 2, Seite 45-65:
Income convergence in the European Union national and regional dimensions Ana-Maria Holobiuc
Praha: [Verlag nicht ermittelbar], 2008-
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15(2020), 2, Seite 5-30:
The role of ECB speeches in nowcasting German GDP Necmettin Alpay Koçak
Praha: [Verlag nicht ermittelbar], 2008-
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15(2020), 2, Seite 31-44:
Advance pricing arrangements as a tax strategy tool for related entities Karolina Kuropka
Praha: [Verlag nicht ermittelbar], 2008-
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15(2020), 1, Seite 33-52:
Jurisdictions with lowest effective tax rates in the post-BEPS landscape CbCR evidence and implications Petr Procházka
Praha: [Verlag nicht ermittelbar], 2008-
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13(2018), 3, Seite 21-36:
Should REIT investors be concerned about changing economic conditions? Martin Červený
Praha: [Verlag nicht ermittelbar], 2008-
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13(2018), 4, Seite 5-24:
Basel III leverage and capital ratio over the economic cycle in the Czech Republic and its comparison with the CEE region Karel Janda, Oleg Kravtsov
Praha: [Verlag nicht ermittelbar], 2008-
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13(2018), 4, Seite 25-40:
Earnings discontinuity as the proxy for earnings management empirical study from the UK, Germany and the Czech Republic Jan Svitlík, Marcela Zárybnická Žárová
Praha: [Verlag nicht ermittelbar], 2008-
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14(2019), 1, Seite 25-46:
The interpretation of "in context" verbal probability expressions used in international financial reporting standards evidence from Poland Jerzy Gierusz, Katarzyna Kolesnik, Sylwia Silska Gembka
Praha: [Verlag nicht ermittelbar], 2008-
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14(2019), 1, Seite 47-64:
Can the Czech road tax be considered a tax on externalities? Petr David
Praha: [Verlag nicht ermittelbar], 2008-
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13(2018), 3, Seite 55-72:
Accounting students' and employers' perceptions on employability skills in the SEE country Atanasko Atanasovski, Marina Trpeska, Zorica Bozinovska Lazarevska
Praha: [Verlag nicht ermittelbar], 2008-
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14(2019), 1, Seite 5-24:
The impact of regulatory measures on the development of household indebtedness Jiří Rajl
Praha: [Verlag nicht ermittelbar], 2008-
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14(2019), 1, Seite 65-83:
The impact of specific reverse charge on waste and scrap on tax revenues in the Czech Republic Eliška Čejková, Hana Zídková
Praha: [Verlag nicht ermittelbar], 2008-
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14(2019), 3, Seite 43-59:
Intellectual capital disclosure of Hungarian and Czech listed firms Edit Lippai-Makra, Zsolt Rádóczi, Zsuzsanna Ilona Kovács
Praha: [Verlag nicht ermittelbar], 2008-
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14(2019), 2, Seite 5-26:
Compliance with disclosure requirements under IFRS 3 of companies trading at Prague Stock Exchange Taisia Nistorenco
Praha: [Verlag nicht ermittelbar], 2008-
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14(2019), 2, Seite 27-42:
Panel cointegration and granger causality approach to foreign direct investment and economic growth in some selected emerging economies Aderemi Timothy Ayomitunde, Olayemi Henry Omotayo, Adejumo Akintoye Victor, Yusuff Fatai Abolore
Praha: [Verlag nicht ermittelbar], 2008-
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14(2019), 2, Seite 71-84:
Forecasting cross-section of stock returns with realised moments Milan Fičura
Praha: [Verlag nicht ermittelbar], 2008-
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14(2019), 3, Seite 61-78:
Compliance with IAS 2 in consolidated financial statements of PSE listed companies Kateřina Polachová
Praha: [Verlag nicht ermittelbar], 2008-
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14(2019), 2, Seite 43-70:
The ser spread under the ECB quantitative easing Jakub Jakl
Praha: [Verlag nicht ermittelbar], 2008-
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14(2019), 3, Seite 5-24:
Exchange rate modeling under unconventional monetary policy on a European panel sample Gábor Dávid Kiss, Mercédesz Mészáros
Praha: [Verlag nicht ermittelbar], 2008-
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14(2019), 3, Seite 25-44:
Time evolution of hurst exponent Czech wholesale electricity market study Juraj Čurpek
Praha: [Verlag nicht ermittelbar], 2008-
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13(2018), 3, Seite 73-89:
Compliance with IAS7 by issuers of listed securities in the Czech Republic Lucie Brabcová
Praha: [Verlag nicht ermittelbar], 2008-
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13(2018), 4, Seite 59-71:
A review of the European Union countries on cross-border mergers and acquisitions market Hoang Long Pham, Petr Marek
Praha: [Verlag nicht ermittelbar], 2008-
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13(2018), 3, Seite 37-54:
Socially responsible investments in financial statements of Polish public companies Marzena Remlein
Praha: [Verlag nicht ermittelbar], 2008-
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13(2018), 2, Seite 45-58:
Labour taxation and its effect on employment growth latest estimations with focus on the Czech Republic Lucie Kábelová, Ondřej Bayer
Praha: [Verlag nicht ermittelbar], 2008-
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13(2018), 1, Seite 5-18:
Measurement of labour taxation Jan Tecl
Praha: [Verlag nicht ermittelbar], 2008-
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13(2018), 1, Seite 19-40:
FDI and macroeconomic stability the Turkish case İlyas Şıklar-Merve Kocaman
Praha: [Verlag nicht ermittelbar], 2008-
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13(2018), 2, Seite 5-30:
Analysis of the individual travel insurance in the Czech Republic Zdeněk Rybák
Praha: [Verlag nicht ermittelbar], 2008-
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13(2018), 1, Seite 41-60:
Accounting in cloud Jana Singerová
Praha: [Verlag nicht ermittelbar], 2008-
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13(2018), 2, Seite 31-44:
The quality of disclosure under IAS 38 in financial statements of entities listed on PSE Michal Novák
Praha: [Verlag nicht ermittelbar], 2008-
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13(2018), 4, Seite 41-58:
The effect of the media reporting of terrorist attacks on the Czech travel insurance market between 2011-2016 Petra Budská
Praha: [Verlag nicht ermittelbar], 2008-
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13(2018), 3, Seite 5-20:
Use of adapted particle filters in SVJD models Milan Fičura, Jiří Witzany
Praha: [Verlag nicht ermittelbar], 2008-
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13(2018), 1, Seite 41-60:
Cross-Section of asset returns emerging markets and market integration Tamara Ajrapetova
Praha: [Verlag nicht ermittelbar], 2008-
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13(2018), 2, Seite 59-84:
Home vs. cross-border takeovers is there any difference in investor perception? Atm Adnan
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 2, Seite 73-90:
Does the auditor have a direct influence on the financial statement quality? Tatiana Dolgikh
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 1, Seite 5-18:
Personal bankruptcy in the Czech Republic age and gender of the debtors and structure of the creditors Jan Hospodka-Ondřej Buben-Monika Randáková-Jiřina Bokšová
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 1, Seite 35-50:
Compliance costs of transfer pricing in case of SMEs Czech case Veronika Solilová, Danuše Nerudová, Hana Bohušová, Patrik Svoboda
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 2, Seite 5-16:
The breadth of success and failure factors with PPPs implementation Ncedo Cameron Xhala-Juraj Nemec-Kahilu Kajimo-Shakantu
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 2, Seite 17-40:
Professional competences of controllers the case of Poland Bohumil Král, Grzegorz Mikołajewicz, Jarosław Nowicki, Libuše Šoljaková
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 1, Seite 19-34:
A simple open economy model a non-linear dynamic approach Jan Kodera-Tran Van Quang
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 1, Seite 51-69:
Factors affecting effective corporate income tax rate of the Czech and Russian "blue chips" in 2012 - 2015 Marina Purina
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 2, Seite 41-54:
Labor taxes and decision about FDI in the EU Jan Tecl
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 2, Seite 55-72:
Who said accounting was boring? let’s play cards : the DAC project Néstor Lázaro-Gutiérrez-Irene Barainca-Vicinay-Ana Bilbao-Goyoaga
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 2, Seite 91-103:
EBITDA vs. cash flows in bankruptcy prediction on the Polish capital market Welc Jacek
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 3, Seite 33-52:
Is there a conflict between principles-based standard setting and structured electronic reporting with XBRL? Dirk Beerbaum, Maciej Piechocki, Christoph Weber
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 3, Seite 157-170:
Measuring the M&A value of control and synergy in Central and Eastern European transition economies with the case of Avast -AVG acquisition David Moreira, Karel Janda
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 4, Seite 19-30:
Administrative costs of environmental taxes in the Czech Republic Lenka Hyklová
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 4, Seite 47-66:
Influence of catastrophe risk on insurance and reinsurance markets Hana Bártová
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 3, Seite 17-32:
The impact of corporate income tax on R&D of multinational entities an impact analysis of separate taxation and CCCTB Hulya Celebi, Sabina Hodžić
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 3, Seite 103-116:
The impact of different determination of intangible fixed assets in accordance with CAS and IPSAS on financial statements Martin Dvořák, Lukáš Poutník
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 3, Seite 117-128:
How do Czech companies report fair value measurement under IFRS 13? Martin Dvořák, Lukáš Poutník
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 4, Seite 31-46:
International tax planning current state of knowledge Vít Jedlička
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 3, Seite 5-16:
Export and import functions (empirical analysis on the example of the Czech Republic) František Obešlo
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 3, Seite 53-64:
Fulfillment of IFRS 2 disclosure requirements by companies listed on the Prague Stock Exchange Martin Červený
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 3, Seite 145-156:
Forecasting stock market realized variance with Echo State Neural Networks Milan Fičura
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 4, Seite 67-82:
Financial and other indicators for measurement of the regional disparities in Slovakia in 2005 - 2015 Peter Pisár, Martin Varga
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 4, Seite 83-96:
The effect of preceding sequences on stock returns Andrey Kudryavtsev
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 3, Seite 65-86:
Asset classification, subsequent measurement and impairment testing for carbon emission trading Tharatee Mookdee, Sheila Bellamy
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 3, Seite 87-102:
Own funds under solvency regime Pavel Wünsch
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 3, Seite 171-190:
Practical guideline for the restructuring of enterprises involving consulting services (on the example of Ukrainian industrial enterprises) Anatoliy Kovalyov, Olha Vynokurova
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 3, Seite 191-202:
Transparency in Portuguese local government a study of its determinants Nuno Ribeiro, Sónia Nogueira, Ivone Freitas
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 3, Seite 129-144:
Importance of managerial accounting from high growth online company valuation perspective Jan Pekař
Praha: [Verlag nicht ermittelbar], 2008-
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12(2017), 4, Seite 5-18:
How effective is the registration of sales? Hana Zídková, Jana Tepperová
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 3, Seite 85-94:
Disclosure of joint ventures and associates in financial statement under IFRS Petra Ašenbrenerová
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 3, Seite 95-106:
Application of Malmquist indices in valuation process of adult day surgery system in Slovakia Beata Gavurova, Samuel Korony
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 3, Seite 125-138:
Structural distress index structural break analysis of the Czech and Polish stock markets Michael Princ
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 4, Seite 39-64:
ICT in auditing impact of audit quality norms on interpersonal interactions Slobodan Kacanski
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 3, Seite 69-84:
Do Czech companies disclose revenue in accordance with IFRS requirements? Kateřina Knorová
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 3, Seite 139-154:
The Czech crown money market as the source for pricing customer cash products Dušan Staniek
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 4, Seite 17-38:
Public sector accounting policy reform in the Czech Republic experience from local governments (pilot) Filip Hrůza, Petr Valouch
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 3, Seite 155-168:
Commercial insurance as a tool of consumer protection in the Czech Republic Eva Ducháčková
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 3, Seite 169-182:
Short-term fiscal sustainability of V4 countries Marianna Sávai
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 3, Seite 25-38:
Does high growth create value for shareholders? evidence from S&P500 firms Levent Ataünal, Ali Osman Gürbüz, Asli Aybars
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 3, Seite 39-52:
Empirical safety thresholds for liquidity and indebtedness ratios on the Polish capital market Jacek Welc
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 4, Seite 5-16:
Modernisation of public sector financial reporting systems in Europe challenges and milestones Michal Svoboda
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 3, Seite 7-24:
Relationship between liquidity and profitability empirical study from the Czech Republic Jan Svitlík, Lukáš Poutník
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 3, Seite 107-124:
Local revenue mobilization in Romania Octavian Moldovan
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 3, Seite 53-68:
Construction industry and payment discipline in the Czech Republic Lucie Kureková, Pavlína Hejduková
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 1, Seite 5-22:
The performance indicators for the state health-related expenditures lessons from OECD Jakub Haas ; Eva Gajdošová
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 1, Seite 23-37:
Explanation of the donor decision-making process in the Czech Republic through a combination of influences of individual motives Marie Hladká ; Vladimír Hyánek
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 1, Seite 39-63:
Rethinking credit risk under the malinvestment concept the case of Germany, Spain and Italy Aykut Ekinci
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 1, Seite 65-75:
Usability of methodology from the USA for measuring effect of corporate tax on organizational form in the Czech Republic Petr Svoboda
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 2, Seite 21-36:
Quality of information disclosed in annual reports of listed companies in the Czech Republic David Čevela
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 2, Seite 53-67:
The effects of R&D intensity and tax incentives on firms growth of PIGS countries Markéta Šeligová
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 2, Seite 69-76:
The economic paradigms need to be updated Jaroslav Daňhel ; Eva Ducháčková ; Jarmila Radová
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 2, Seite 37-52:
Quality of disclosed information with emphasis on goodwill impairment Markéta Boučková
Praha: [Verlag nicht ermittelbar], 2008-
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11(2016), 2, Seite 5-20:
The IFRS 8 segment reporting disclosure evidence on the Czech listed companies Nattarinee Kopecká
Praha: [Verlag nicht ermittelbar], 2008-