European Financial and Accounting Journal
European Financial and Accounting Journal
European Financial and Accounting Journal
Faculty of Finance and Accounting, University of Economics, Prague

European Financial and Accounting Journal 3/2017

Articles

František Obešlo
Export and Import Functions (Empirical Analysis on the Example of the Czech Republic)
[full text (PDF)]

Hulya Celebi, Sabina Hodžić
The Impact of Corporate Income Tax on R&D of Multinational Entities: An Impact Analysis of Separate Taxation and CCCTB
[full text (PDF)]

Dirk Beerbaum, Maciej Piechocki, Christoph Weber
Is there a Conflict between Principles-based Standard Setting and Structured Electronic Reporting with XBRL?
[full text (PDF)]

Martin Červený
Fulfillment of IFRS 2 Disclosure Requirements by Companies Listed on the Prague Stock Exchange
[full text (PDF)]

Tharatee Mookdee, Sheila Bellamy
Asset Classification, Subsequent Measurement and Impairment Testing for Carbon Emission Trading
[full text (PDF)]

Pavel Wünsch
Own Funds Under Solvency Regime
[full text (PDF)]

Martin Dvořák, Lukáš Poutník
The Impact of Different Determination of Intangible Fixed Assets in Accordance with CAS and IPSAS on Financial Statements
[full text (PDF)]

Jan Dvořák
How Do Czech Companies Report Fair Value Measurement Under IFRS 13?
[full text (PDF)]

Jan Pekař
Importance of Managerial Accounting from High Growth Online Company Valuation Perspective
[full text (PDF)]

Milan Fičura
Forecasting Stock Market Realized Variance with Echo State Neural Networks
[full text (PDF)]

David Moreira, Karel Janda
Measuring the M&A Value of Control and Synergy in Central and Eastern European Transition Economies with the Case of Avast -AVG Acquisition
[full text (PDF)]

Anatoliy Kovalyov, Olha Vynokurova
Practical Guideline for the Restructuring of Enterprises Involving Consulting Services (on the Example of Ukrainian Industrial Enterprises)
[full text (PDF)]

Nuno Ribeiro, Sónia Nogueira, Ivone Freitas
Transparency in Portuguese Local Government: A Study of its Determinants
[full text (PDF)]