Financial crisis has shown significant gaps in risk management system in financial institutions. The major critics focused on an inappropriate usage of the innovative financial products with not adequate reflection of capital requirements for their market risks, not adequate valuations of those...

The article deals with current issues of the self-regulation in the insurance market and demonstrates on the example the consequences of its improper implementation. The introductory essay brings the author's view of self-regulation definition. Further, the article deals with the environment in...

This assay deals with discussion about research issues and findings concerning determinants of management accounting systems adoption in early-stage/start-up companies and their impact on company growth and performance in US firms. It notices common and different conditions in US and Czech...

As regards increasing awareness of business process and its results, innovative approaches to performance measurement were developed during last decades. This paper deals with comparison of requirements for efficient performance measurement information system and characteristics of accounting...

The aim of the paper is to evaluate contentual benefit of the newly-issued book of Jaroslav Wagner “Performance Measurement” The paper concludes the most important benefits of the book are its system-oriented, interdisciplinary view at investigated reality, user orientation and appropriate...

This paper deals with achieving hedge accounting for portfolio of assets and liabilities. Furthermore, provides brief comparison between currently effective hedge accounting rules embodied in IAS 39 and forthcoming standard IFRS 9. The aim of presented paper is to highlight possible linkage...

The aim of this contribution is to analyze the influence of taxes on the financial management and decision of enterprise. The enterprise could be influenced in a passive or active way. In a passive way the company has to bear some negative tax consequences or on the contrary could exploit...

The article elaborates the area definition, valuation and disclosure of information about poor quality output. After the definition of poor quality output the article analyses especially poor quality tangible outputs. In this area it describes the process of its identification, accounting for...

The contribution deals with the role of the branch standards in the process of the optimizing of the capital structure of the concrete firm. The enterprises can use the branch standards available and adjust their indebtedness on this level besides the process of the active optimizing. The...

All transactions in multinational enterprises which are realized among group members are very sensitive to tax risks. The more often the transactions are connected to intangible assets or R&D services the more tax risks they generate. This article identifies theoretical and practical problems of...