European Financial and Accounting Journal 2013, 8(2):61-79 | DOI: 10.18267/j.efaj.101

Provisions in Metallurgical Industry and Financial Crisis

Michal Bobek
Ing. Michal Bobek, MBA - Ph.D. student; Department of Corporate Finance and Valuation, Faculty of Finance and Accounting, University of Economics, Prague, W. Churchill Sq. 4, 130 67 Prague 3, Czech Republic, . Senior Audit Assistant, Rödl & Partner Audit, s.r.o.

The article studies the provisions in the metallurgical industry - the number of financial statements disclosing provisions and the amount of provisions disclosed in financial statements. The aim of article is both to presents the provisions disclosed in the financial statements and to determine the influence of financial crisis on the disclosing of provisions in this industry. The individual types of provisions are analyzed as well. The individual types of provisions are researched concerning the number of disclosed provisions and amount of them.

Keywords: Czech Republic, Financial crisis, Metallurgical Industry, Provisions
JEL classification: M19, M41

Published: June 1, 2013  Show citation

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Bobek, M. (2013). Provisions in Metallurgical Industry and Financial Crisis. European Financial and Accounting Journal8(2), 61-79. doi: 10.18267/j.efaj.101
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