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]

Articles:

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

Joanna DYCZKOWSKA:
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

Boris POPESKO:
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

Vladimír ZELENKA, Marie ZELENKOVÁ:
From the Germanic to the Soviet Accounting System (History of Czechoslovak Accounting after the World War Two)

Vladimír ZELENKA, Marie ZELENKOVÁ:
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

Libor VAŠEK, Marek FILINGER:
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?

Current issue

2/2017

Articles

Ncedo Cameron Xhala, Juraj Nemec, Kahilu Kajimo-Shakantu
The Breadth of Success and Failure Factors with PPPs Implementation

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

Jan Tecl
Labor Taxes and Decision about FDI in the EU

Néstor Lázaro-Gutiérrez, Irene Barainca-Vicinay, Ana Bilbao-Goyoaga
Who Said Accounting Was Boring? Let’s Play Cards. The DAC Project

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

Welc Jacek
EBITDA vs. Cash Flows in Bankruptcy Prediction on the Polish Capital Market