Jirásková, Simona; Molín, Jan - In: European Financial and Accounting Journal 8 (2013) 2, pp. 46-60
This work is focused on the impact of IFRS adoption for tax purposes in the Czech tax collection in years 2007 – 2011. There were used separate financial statements of these companies for five periods from 2007 to 2011. The most important goal of this work is to characterize the relationship...