also commercial (company size and the internationalization of sales). …

/IFRS. The second part of the article is an empirical study which presents results of disclosure of provisions in Czech Republic …Provisions are accounting items which depends on the estimations. Due to the estimations, the amount of provisions … according to the IAS/IFRS. The article presents the results of research of disclosure and mistakes in disclosure and meditates …

performance, more uncertain operating environments, and fewer informed investors. Announcers commit to non-disclosure because they …

The article is specialized on provisions and try to settle question if creation of provisions leads automatically to … comes through, that by selected provisions is this sequence ensured. …

The article studies the provisions in the metallurgical industry – the number of financial statements disclosing … provisions and the amount of provisions disclosed in financial statements. The aim of article is both to presents the provisions … disclosed in the financial statements and to determine the influence of financial crisis on the disclosing of provisions in this …

Istanbul Stock Exchange (ISE) between the years 2005-2010, this paper examines the relationship between provisions and … conservatism. Overall findings show a positive association between provisions reported under IAS-37 Provisions, Contingent … the accounting literature by providing empirical evidence on such associations referring the use of provisions as a proxy …

This paper contributes with an empirical analysis, using a sample of farms, on the influence of size on cost behaviour …

firms, and shows that, in small and medium-size business, performance measurement systems do not usually apply the balanced … scorecard framework. Increasing firm size as well as environmental complexity and uncertainty are identified as factors which …