Strouhal, Jiří; Paseková, Marie; Müllerová, Libuše - In: European financial and accounting journal : EFAJ 6 (2011) 1, pp. 39-59
Use of harmonized accounting standards may reduce investor’s uncertainty and can thus reduce the cost of capital. It can significantly improve the communication between business users and all their statements. Due to the globalization of business and international harmonization of financial...
