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 … costs accounting towards fair value measurement. Paper provides an analysis between national accounting legislature and … international referential. There is also provided how the ability to measure accounting harmonization can be helpful from the …
