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Socially responsible investments in financial statements of Polish public companies
Remlein, Marzena - In: European Financial and Accounting Journal 13 (2018) 3, pp. 37-54
Socially responsible investments are one of the most dynamically developing segments of investments and socially responsible investing plays an ever growing role in the world's financial markets. Poland is in the infancy stage of development of socially responsible investments. Socially...
Persistent link: https://www.econbiz.de/10012623005
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Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey
Türel, Asli Gunduzay - In: European Financial and Accounting Journal 5 (2010) 3-4, pp. 113-133
Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing country, Turkey. Second, to establish the impact of both company specific and audit related factors...
Persistent link: https://www.econbiz.de/10010512871
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Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey
TÜREL, Asli Gunduzay - In: European Financial and Accounting Journal 2010 (2010) 3, pp. 113-133
Timely financial reporting is an essential ingredient for a well-functioning capital market. The objectives of this study are two-fold. First, to measure the extend of timeliness in a developing country, Turkey. Second, to establish the impact of both company specific and audit related factors...
Persistent link: https://www.econbiz.de/10011195379
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Quality of disclosed information with emphasis on goodwill impairment
Boučková, Markéta - In: European Financial and Accounting Journal 11 (2016) 2, pp. 37-52
This paper focuses on an analysis of the mandatory disclosure of goodwill impairment information in compliance with the … information concerning the goodwill impairment such as the carrying amount of goodwill allocated to the cash generating unit … disclosure requirements of goodwill impairment has shown generally low level of compliance within the selected companies. The …
Persistent link: https://www.econbiz.de/10011937447
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The quality of disclosure under IAS 38 in financial statements of entities listed on PSE
Novák, Michal - In: European Financial and Accounting Journal 13 (2018) 2, pp. 31-44
There has been no recent examination of a disclosure of intangible assets under IFRS of entities listed on PSE. Hence, this article focuses on such an examination within financial statements reported for 2015 by entities listed on PSE and investigates whether these reports meet the minimum...
Persistent link: https://www.econbiz.de/10012623000
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Changes in Accounting Solutions for Transformations of Business Companies and Cooperatives since the Beginning of 2012
Vomáčková, Hana - In: European Financial and Accounting Journal 7 (2012) 3-4, pp. 33-62
It can be concluded from an analysis and comparison of the legal and accounting concepts related to the amendment of the Transformation of Business Companies and Cooperatives Act and Regulation 500, that the amended regulations are characterized by an extensive right to choose in terms of...
Persistent link: https://www.econbiz.de/10010512911
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Changes in Accounting Solutions for Transformations of Business Companies and Cooperatives since the Beginning of 2012
Vomáčková, Hana - In: European Financial and Accounting Journal 2012 (2012) 3, pp. 33-62
It can be concluded from an analysis and comparison of the legal and accounting concepts related to the amendment of the Transformation of Business Companies and Cooperatives Act and Regulation 500, that the amended regulations are characterized by an extensive right to choose in terms of...
Persistent link: https://www.econbiz.de/10011195407
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Fulfillment of IFRS 2 disclosure requirements by companies listed on the Prague Stock Exchange
Červený, Martin - In: European Financial and Accounting Journal 12 (2017) 3, pp. 53-64
The aim of this paper is to assess the quality of share-based payments' disclosure in compliance with IFRS 2 by companies listed on the Prague Stock Exchange. The study shows how companies in the Czech market utilizing share-based payments meet the requirements given by IFRS 2 framework and in...
Persistent link: https://www.econbiz.de/10011937421
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How do Czech companies report fair value measurement under IFRS 13?
Dvořák, Jan - In: European Financial and Accounting Journal 12 (2017) 3, pp. 117-128
Although the IFRS 13 standard has been effective for more than 4 years, there is virtually no practical research on this topic. Therefore, this paper focuses on reporting of fair value measurement under IFRS 13 in the Czech Republic. Firstly, the author identifies and describes the theoretical...
Persistent link: https://www.econbiz.de/10011937425
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Importance of managerial accounting from high growth online company valuation perspective
Pekař, Jan - In: European Financial and Accounting Journal 12 (2017) 3, pp. 129-144
Young, high growth internet/online companies are an attractive topic for market analysts and hot shots of Initial Private Offerings. At the same time, it is very complicated to provide a robust valuation for such companies, as shown by often unpredictable paths of share prices, resulting in the...
Persistent link: https://www.econbiz.de/10011937426