The globalization of the world economy is accompanied by changes in volume and structure of international trade, capital flows and human migration. The paper focuses on theoretical aspects of recent changes in the area of international harmonization of accounting through the adoption of the...

The paper examines the development of financial performance of Czech subsidiaries under the control of EU-listed companies during the period 2009-2014. Summary statistics of individual corporate data indicate that both the domicile of the parent and the industry affiliation of the subsidiary...

The paper addresses the impact of adoption of International Financial Reporting Standards on the mutual relations between financial and management accounting of private Czech companies under foreign control. Being acquired by a parent company, a subsidiary loses its independence and faces...

1. Financial Regulations, Supervision Structure and Banking Performance in CESEE -- 2. The income velocity of money - determinants (case of the Czech Republic) -- 3. The Impact of Central Bank Policy Rate on Financial Development: The case of Europe -- 4. Causes of limitations of GDP per capita...

The globalization of the world economy is accompanied by changes in volume and structure of international trade, capital flows and human migration. The paper focuses on theoretical aspects of recent changes in the area of international harmonization of accounting through the adoption of the...

The globalization of the world economy is accompanied by changes in volume and structure of international trade, capital flows and human migration. The paper focuses on theoretical aspects of recent changes in the area of international harmonization of accounting through the adoption of the...

This proceedings volume analyzes the impact of globalization on international financial flow as well as harmonized financial reporting. Featuring contributions presented at the 18th Annual Conference on Finance and Accounting held at the University of Economics in Prague, this book examines the...