This paper focuses on development of rules and practices of accounting and on the application of IFRS in the Czech Republic. The article deals with historical background of the Czech accounting and subsequently with particular features of implementation of IFRS after 1989, when the economic...

In this paper, we explore two of the most relevant theories that explain financial policy in small and medium enterprises (SMEs): pecking order theory and trade-off theory. The theoretical section provides an overview of contemporary theories of capital structure. According to the pecking order...

This paper uses the classification of accounting systems as a guide to explore the impact of new International Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to their local counterparts in selected European countries. In...

The purpose of this article is to investigate the development of Czech accounting research and education and their links to current practice. The paper uses the autoethnography method and deals with some of the main issues arising in current university research management practices. To this aim...

This paper uses the classification of accounting systems as a guide to explore the impact of new International Financial Reporting Standards (IFRS) reporting rules on corporate financial statements and financial ratios in comparison to their local counterparts in selected European countries. In...

This paper focuses on development of rules and practices of accounting and on the application of IFRS in the Czech Republic. The article deals with historical background of the Czech accounting and subsequently with particular features of implementation of IFRS after 1989, when the economic...

The aim of this paper is to characterize the extent to which IFRS is used as a reference point for national accounting rules in the Czech Republic and what elements are incorporated in Czech Accounting Regulation, paying particular attention to the latest amendment to the Accounting Act based on...

The purpose of this article is to investigate the development of Czech accounting research and education and their links to current practice. The paper uses the auto-ethnography method and deals with some of the main issues arising in current university research management practices. To this aim...