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

JEL Classification: M41 (Accounting)

[Table of JEL Classifications, List of JEL Classifications]


Hana Vomáčková:
Changes in Accounting Solutions for Transformations of Business Companies and Cooperatives since the Beginning of 2012

Libuše Šoljaková:
Strategic Management Accounting Development during Last 30 Years

Zbyněk Halíř:
Different Perspectives on Business Performance and Impact on Performance System Design

David Procházka, Cristina Procházková Ilinitchi:
The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption

Libuše Šoljaková:
Harmonization of Requirements for Professional Competence of Managerial Accountants and Controllers

Hana Vomáčková:
Measurement Bases for Acquisitions and Mergers in Financial Accounting and in Commercial Law

Zbyněk Halíř:
Accounting System and Financial Performance Measurements

Jiřina Bokšová:
Measurement Issues of Financial Placement and Technical Provisions of Czech Insurance Companies

Bohuslava Knapová:
Economic Value Added and Its Benefit for Owners and Managers of the Czech Company

Dana Kovanicová:
Material Flow Cost Accounting in Czech Environment

Marcela Žárová:
Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs

Dana Dvořáková:
Fair Value Measurement in Financial Reporting

Marcela Žárová:
Impact of IAS 12 on Deferred Taxes Regulation in the Czech Republic.

Hana Vomáčková:
Accounting for Cross-border Mergers and Its Problems

Zbyněk Halíř:
The Role of Accounting Information in Financial Performance Measurements from External User’s Viewpoint

Usefulness of K-means Method in Detection Corporate Crisis

Mohamed El Hedi AROURI, Aldo LÉVY, Duc Khuong NGUYEN:
ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms

Asli Gunduzay TÜREL:
Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey

Marcela Žárová, Ladislav MEJZLÍK:
Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries?

Jana FIBÍROVÁ, Libuše Šoljaková:
Role of Budgeting in Modern Corporate Governance (Empirical Study in the Czech Republic)

David Procházka:
The Hicks’ Concept of Income and Its Relevancy for Accounting Purposes

Bohuslava Knapová:
A Benefit of New Costing Methods for the Strategic Management

Dana Dvořáková:
Historical Costs versus Fair Value Measurement in Financial Accounting

Jana Skálová, Tomáš PODŠKUBKA:
Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards

Carmen Giorgiana BONACI, Jiří Strouhal, Dumitru MATIS:
Fair Value Accounting and Measurement through FASB’s Developments

Cornelia Elena TUREAC, Anca Gabriela TURTUREANU:
Treasury Flows Overview

How to Implement an Accurate and Effective Costing System in Manufacturing Organizations

Anca Gabriela TURTUREANU, Cornelia Elena TUREAC:
International and European in the Accounting System of Romania

Bartłomiej NITA:
Requirements for Performance Management Systems: A Delineation of the Comprehensive Set of Criteria

Jaroslav Wagner:
Measuring Performance – Conceptual Framework Questions

Jonas MACKEVICIUS, Jiří Strouhal, Svetlana ZVEROVICH:
Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania

From the Germanic to the Soviet Accounting System (History of Czechoslovak Accounting after the World War Two)

From the Soviet to the French Accounting System# (History of Czechoslovak Accounting before collapse of communist regime and then before division of Czechoslovakia)

Marcela Žárová:
Changes in EC Directives and Impact on Presentation of Financial Statements in the Czech Republic#

Michal BOBEK:
Provisions in Metallurgical Industry and Financial Crisis

Influence of Internally Generated Intangible Assets on Financial Statements Prepared in Accordance with IFRS#

Bohumil Král, Libuše Šoljaková:
Business Environment Changes and its Influence on Managerial Accountants´ and Controllers´ Professional Competence: Empirical Study

Jiřina Bokšová, Monika RANDÁKOVÁ:
Reporting of Gross Written Premium in the Selected European Countries

Krzysztof DRACHAL:
Is There a Feedback Mechanism in Accounting?

Ladislav MEJZLÍK, Leoš Vítek, Jana Roe:
Adjustments to Accounting Profit in Determination of the Income Tax Base: Evolution in the Czech Republic

David Procházka:
The IFRS as Tax Base: Potential Impact on a Small Open Economy

Miloš Tumpach, Adriana Stanková:
Current Income Tax Disclosures in Separate Financial Statements of IFRS Adopters in Slovakia

Jana Roe:
Transition from US GAAP to IFRS: Analysis of Impact on Income Tax Administration in USA

Libor VAŠEK, Tereza Gluzová:
Can a New Concept of Control under IFRS Have an Impact on a CCCTB?

Olga Starenka:
Influence of Development of the Organization of the Operational Accounting and Control on the Enterprises’ Management of Machine-Building in Ukraine

Jan Svitlík:
ETR Development and Analysis: Case from the Czech Republic

Nattarinee Kopecká:
The IFRS 8 Segment Reporting Disclosure: Evidence on the Czech Listed Companies

Jan Svitlík, Lukáš Poutník:
Relationship between Liquidity and Profitability: Empirical Study from the Czech Republic

Kateřina Knorová:
Do Czech Companies Disclose Revenue in Accordance with IFRS Requirements?

Petra Ašenbrenerová:
Disclosure of Joint Ventures and Associates in Financial Statement under IFRS

Michal Svoboda:
Modernisation of Public Sector Financial Reporting Systems in Europe – Challenges and Milestones

Filip Hrůza, Petr Valouch:
Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot)

Jan Hospodka, Ondřej Buben, Monika RANDÁKOVÁ, Jiřina Bokšová:
Personal Bankruptcy in the Czech Republic: Age and Gender of the Debtors and Structure of the Creditors

Marina Purina:
Factors Affecting Effective Corporate Income Tax Rate of the Czech and Russian “Blue Chips” in 2012 – 2015

Bohumil Král, Grzegorz Mikołajewicz, Jarosław Nowicki, Libuše Šoljaková:
Professional Competences of Controllers: The Case of Poland

Tatiana Dolgikh:
Does the Auditor Have a Direct Influence on the Financial Statement Quality?

Tharatee Mookdee, Sheila Bellamy:
Asset Classification, Subsequent Measurement and Impairment Testing for Carbon Emission Trading

Martin Dvořák, Lukáš Poutník:
The Impact of Different Determination of Intangible Fixed Assets in Accordance with CAS and IPSAS on Financial Statements