/IFRS. The second part of the article is an empirical study which presents results of disclosure of provisions in Czech Republic …Provisions are accounting items which depends on the estimations. Due to the estimations, the amount of provisions … according to the IAS/IFRS. The article presents the results of research of disclosure and mistakes in disclosure and meditates …

The purpose of this paper is to examine empirically the impact of intellectual capital disclosure (IC) on cost of … disclosure with its two components (human capital, structural) and the cost of equity. However, the negative impact of the … relational capital disclosure is not validated. The results in this paper are of considerable importance to both policy makers …

The article studies the provisions in the metallurgical industry – the number of financial statements disclosing … provisions and the amount of provisions disclosed in financial statements. The aim of article is both to presents the provisions … disclosed in the financial statements and to determine the influence of financial crisis on the disclosing of provisions in this …

The article is specialized on provisions and try to settle question if creation of provisions leads automatically to … comes through, that by selected provisions is this sequence ensured. …

The article studies the provisions in the metallurgical industry – the number of financial statements disclosing … provisions and the amount of provisions disclosed in financial statements. The aim of article is both to presents the provisions … disclosed in the financial statements and to determine the influence of financial crisis on the disclosing of provisions in this …

The article studies the provisions in the metallurgical industry - the number of financial statements disclosing … provisions and the amount of provisions disclosed in financial statements. The aim of article is both to presents the provisions … disclosed in the financial statements and to determine the influence of financial crisis on the disclosing of provisions in this …

This paper contributes with an empirical analysis, using a sample of farms, on the influence of size on cost behaviour …

This paper contributes with an empirical analysis, using a sample of farms, on the influence of size on cost behaviour …

, that the entity size positively affects the fair value measurements disclosure index.Particularities regarding fair value … (through the developed empiricalstudy) to the literature on the determinants of companies‘ disclosure practices in the … documenting potential determinants. In order to achieve the objective of our study, theemployed methodology draws on similar …