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ROE and value creation under IAS/IFRS : evidence of discordance from French firms
Arouri, Mohamed; Lévy, Aldo; Nguyen, Duc Khuong - In: European financial and accounting journal : EFAJ 5 (2010) 3/4, pp. 84-112
the ROE, as a crucial measure of firm performance, and the value creation process following the IFRS adoption. From a … in the assessment of a firm’s performance. …
Persistent link: https://www.econbiz.de/10011459864
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Determinants of European firm's innovation and the role of public financial support
Huňady, Jan; Orviska, Marta; Šarkanová, Beata - In: European financial and accounting journal : EFAJ 9 (2014) 1, pp. 62-84
company innovations in the European Union. The dataset for the analysis comes from Flash Eurobarometer 394 survey carried out … perform regression analysis. In line with our primary assumptions, our results suggest that R&D activities on firm-level and …
Persistent link: https://www.econbiz.de/10011460495
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Relevance versus reliability trade-off in financial reporting among companies listed at visegrad group stock exchanges
Závodný, Libor - In: European financial and accounting journal : EFAJ 16 (2021) 1, pp. 7-24
The objective of this study is to examine the relevance and reliability aspects of accounting with respect to earnings' usefulness which is measured as the association between earnings and share returns. Motivated by the lack of this research in emerging markets, this paper is focused on the...
Persistent link: https://www.econbiz.de/10012642483
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Knowledge of basic accounting issues of SBA students and their view on the qualification level of professional accountants
Šeligová, Markéta; Koštuříková, Ivana - In: European financial and accounting journal : EFAJ 16 (2021) 1, pp. 25-44
The aim of the article is to evaluate the level of basic knowledge of accounting issues of students of the School of Business Administration in Karviná (SBA) in the Czech Republic and verify the existence of dependence of their knowledge on gender, secondary education, aspects of their...
Persistent link: https://www.econbiz.de/10012642497
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Human freedom and effective corporate income tax rates of cee listed companies
Purina, Marina - In: European financial and accounting journal : EFAJ 16 (2021) 2, pp. 5-28
, Poland, and Romania). Based on the panel data regression analysis and particularly the Feasible Generalised Least Squares …
Persistent link: https://www.econbiz.de/10012807564
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The management accounting practices in healthcare : the case of Czech Republic hospitals
Krupička, Josef - In: European financial and accounting journal : EFAJ 15 (2020) 1, pp. 53-66
effectiveness in the healthcare industry. The growing importance of performance management in this industry resulted in agreater …
Persistent link: https://www.econbiz.de/10012295805
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Compliance with disclosure requirements under IFRS 3 of companies trading at Prague Stock Exchange
Nistorenco, Taisia - In: European financial and accounting journal : EFAJ 14 (2019) 2, pp. 5-26
companies trading at Prague Stock Exchange. The analysis was performed with the use of publicly available data contained in …
Persistent link: https://www.econbiz.de/10012201984
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Intellectual capital disclosure of Hungarian and Czech listed firms
Lippai-Makra, Edit; Rádóczi, Zsolt; Kovács, … - In: European financial and accounting journal : EFAJ 14 (2019) 3, pp. 43-59
Hungarian listed firms. We apply content analysis of the annual statements and measure IC disclosure by a score. We hypothesize …
Persistent link: https://www.econbiz.de/10012202010
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Compliance with IAS 2 in consolidated financial statements of PSE listed companies
Polachová, Kateřina - In: European financial and accounting journal : EFAJ 14 (2019) 3, pp. 61-78
As inventories represent a significant balance sheet item for many companies, their correct presentation and disclosure is fundamental for the financial statements’ users. This article identifies compliance with the ”IAS 2 Inventories“ requirements in consolidated financial statements of...
Persistent link: https://www.econbiz.de/10012202013
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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
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/10012118679