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Socially responsible investments in financial statements of Polish public companies
Remlein, Marzena - In: European financial and accounting journal : EFAJ 13 (2018) 3, pp. 37-54
empirical research of valuation and disclosure of SRI in financial statements of Polish public companies. …
Persistent link: https://www.econbiz.de/10012118679
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Timeliness of financial reporting in emerging capital markets : evidence from Turkey
Türel, Asli Gunduzay - In: European financial and accounting journal : EFAJ 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/10011459865
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Influence of internally generated intangible assets on financial statements prepared in accordance with IFRS
Vašek, Libor; Filinger, Marek - In: European financial and accounting journal : EFAJ 8 (2013) 3/4, pp. 10-23
presented in the financial statements prepared under IFRS, with a special focus on research and development. In the first … distinction when choosing the right approach. The second section deals with research and development in a greater detail and …
Persistent link: https://www.econbiz.de/10011460350
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Advance pricing arrangements as a tax strategy tool for related entities
Kuropka, Karolina - In: European financial and accounting journal : EFAJ 15 (2020) 2, pp. 31-44
The article presents the procedure of concluding an advance pricing agreement between the taxpayer and the tax authority as a tool of tax strategy of large international groups. It was pointed out that the advance pricing agreement may be a key tool to protect affiliates operating in different...
Persistent link: https://www.econbiz.de/10012391265
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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 : EFAJ 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/10011818186
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How do Czech companies report fair value measurement under IFRS 13?
Dvořák, Jan - In: European financial and accounting journal : EFAJ 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 … conducted research. Subsequently, the actual empirical research is presented on a sample of companies from the Czech Republic …, as required by the IFRS 13 standard. Moreover, the empirical research has revealed that the proportion of the fair value …
Persistent link: https://www.econbiz.de/10011818236
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Importance of managerial accounting from high growth online company valuation perspective
Pekař, Jan - In: European financial and accounting journal : EFAJ 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/10011818281
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Progression of financial reporting in Czech Republic and its regulation
Ištvánfyová, Jana; Mejzlík, Ladislav; Pelák, Jiří - In: European financial and accounting journal : EFAJ 5 (2010) 1, pp. 64-77
The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient time to evolve. The influence of IFRS and of existing tax objectives of Czech accounting system increase the complexity and costs of implementing and monitoring the accounting...
Persistent link: https://www.econbiz.de/10011459549
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Accounting standards for the public and non-profit organization in the USA
Ištvánfyová, Jana; Mejzlík, Ladislav - In: European financial and accounting journal : EFAJ 5 (2010) 2, pp. 71-81
Governmental accounting in the US has undergone significant changes and with it the complexities of preparing financial statements for governmental entities increased. The GASB, Governmental Accounting Standards Board establishes the rules for reporting financial information for non-profit and...
Persistent link: https://www.econbiz.de/10011459742
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Motivation of Czech employees by the balanced scorecard of the multinational company : an empirical study
Janasová, Barbora - In: European financial and accounting journal : EFAJ 8 (2013) 3/4, pp. 116-132
increase their work effort. The empirical research had been conducted in one of the big multinational companies. Balanced …
Persistent link: https://www.econbiz.de/10011460372