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Specifics of IFRS adoption by Central and Eastern European countries : evidence from research
Procházka, David - In: Scientific Annals of Economics and Business 64 (2017) 1, pp. 59-81
Persistent link: https://www.econbiz.de/10011865952
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The unintended consequences of accounting harmonization in a transition country : a case study of management accounting of private Czech companies
Procházka, David - In: Contemporary economics 11 (2017) 4, pp. 443-458
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...
Persistent link: https://www.econbiz.de/10011889109
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The unintended consequences of accounting harmonization in a transition country: A case study of management accounting of private Czech companies
Procházka, David - In: Contemporary Economics 11 (2017) 4, pp. 443-458
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...
Persistent link: https://www.econbiz.de/10011995318
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The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption
Procházka, David; Ilinitchi, Cristina Procházková - In: European Financial and Accounting Journal 6 (2011) 4, pp. 85-100
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...
Persistent link: https://www.econbiz.de/10010512896
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The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption
Procházka, David; Ilinitchi, Cristina Procházková - In: European Financial and Accounting Journal 2011 (2011) 4, pp. 85-100
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...
Persistent link: https://www.econbiz.de/10011195304
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The theoretical relationships among foreign direct investments, migration and IFRS adoption
Procházka, David; Ilinitchi, Cristina Procházková - In: European financial and accounting journal : EFAJ 6 (2011) 4, pp. 85-100
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...
Persistent link: https://www.econbiz.de/10011460076