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Multicriteria decision support for the evaluation of agricultural units in Greece

Valiakos, Athanasios; Siskos, Yannis - In: Operational research : an international journal 15 (2015) 3, pp. 379-393

Persistent link: https://www.econbiz.de/10011410074

The single market and the social enterprise: from models to realities in some EU member states and countries from the Balkans

Matei, Lucica; Matei, Ani - In: International review on public and non-profit marketing 12 (2015) 1, pp. 63-77

Persistent link: https://www.econbiz.de/10011410670

Monetary and economic union in West Africa : an analysis on trade

Mensah, Isaac - In: International journal of business and economic sciences … 8 (2015) 2, pp. 87-118

found strong evidence against trade symmetry in the WAMZ, there are some evidence of marginal convergence in inflation, real … GDP growth and monetary policy rate. Moreover, while I found reasons to believe that the convergence is partially as a … result of the convergence criteria, trade in WAMZ remains significantly low and more so for WAMZ's trade in West Africa …

Persistent link: https://www.econbiz.de/10011434010

Four currencies outside the eurozone

Vámos, Imre; Novák, Zsuzsanna - In: International journal of business and economic sciences … 8 (2015) 3, pp. 97-108

Purpose -In the European Union only a few countries have remained outside the eurozone. Among these countries with independent monetary policies few pursue a floating exchange rate regime: the Czech Republic, Hungary, Poland and Romania (IMF, 2013). The purpose of the paper is to examine whether...

Persistent link: https://www.econbiz.de/10011434309

Comparative analysis of the national accounting standards of the Czech Republic and Lithuania

Mackevicius, Jonas; Strouhal, Jiří; Zverovich, Svetlana - In: European financial and accounting journal : EFAJ 3 (2008) 4, pp. 22-44

The European Union (EU) Regulation 1606/2002 requires all listed companies of the member states to prepare consolidated financial statements based on the International Financial Reporting Standards (IFRS) for accounting periods beginning on or after 1 January 2005. The adoption of IFRS is...

Persistent link: https://www.econbiz.de/10011459355

Performance of quoted and non-quoted companies in the Europe

Buus, Tomáš - In: European financial and accounting journal : EFAJ 3 (2008) 4, pp. 45-69

Using 4-dimensional panel data (time, industry, country, companies) we examine the differences between European quoted and non-quoted companies at the level financial performance and some financial ratios. We find that quoted companies perform significantly better not only in terms of profit,...

Persistent link: https://www.econbiz.de/10011459361

Empirical study of specific value added tax problems in selected European Union member states

Nerudová, Danuše; David, Petr - In: European financial and accounting journal : EFAJ 3 (2008) 4, pp. 70-91

Empirical study of specific value added tax problems in selected EU member states is focused mainly on the field of providing services. Specifically services provided to a person from the same EU member state, which shall provide this service immediately further to a customer from other EU...

Persistent link: https://www.econbiz.de/10011459365

Have IFRS positive impact on the regulatory accounting systems in continental European countries?

Žárová, Marcela; Mejzlík, Ladislav - In: European financial and accounting journal : EFAJ 4 (2009) 1, pp. 5-24

This article investigates statement that IFRS have positive impact on the regulatory system in continental European countries. The accounting regulatory system is used for the purpose of investigation. Authors of the paper developed theoretical scenarios of potential development of the...

Persistent link: https://www.econbiz.de/10011459404

International and European in the accounting system of Romania

Turtureanu, Anca Gabriela; Tureac, Cornelia Elena - In: European financial and accounting journal : EFAJ 4 (2009) 4, pp. 50-65

In order to join the European Union, Romania, as well as the other member countries, must accomplish certain criteria, among which we can mention the adopting of the acquis communautaire. Thus, two Guidelines can be considered the basis of the acquis communautaire for the field of the accounting...

Persistent link: https://www.econbiz.de/10011459534

Progression of financial reporting in Czech Republic and its regulation

Ištvánfyová, Jana; Mejzlík, Ladislav; Pelák, Jiří - In: European financial and accounting journal : EFAJ 5 (2010) 1, pp. 64-77

The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient time to evolve. The influence of IFRS and of existing tax objectives of Czech accounting system increase the complexity and costs of implementing and monitoring the accounting...

Persistent link: https://www.econbiz.de/10011459549