Strouhal, Jiří; Paseková, Marie; Müllerová, Libuše - In: European financial and accounting journal : EFAJ 6 (2011) 1, pp. 39-59
perspective of a globalized world. A comparative analysis between Czech accounting regulation and IFRS or IFRS for SMEs show the …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 …