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

Editors, Advisory Board

Editorial Board

Leoš VÍTEK (Editor-in-Chief), Faculty of Finance and Accounting, University of Economics, Prague, Czech Republic; Karel BRŮNA, Faculty of Finance and Accounting, University of Economics, Prague, Czech Republic; Karel JANDA, Charles University and University of Economics, Czech Republic; Martin NEKOLA, Faculty of Social Sciences, Charles University, Czech Republic; Juraj NEMEC, M. Bel University, Slovakia; Danuše NERUDOVÁ, Faculty of Business and Economics, Mendel University, Czech Republic; Jan PAVEL, Faculty of Finance and Accounting, University of Economics, Prague, Czech Republic; David PROCHÁZKA, Faculty of Finance and Accounting, University of Economics, Prague, Czech Republic; Jiří ŠPALEK, Faculty of Economics and Administration, Masaryk University, Czech Republic; Jana TEPPEROVÁ, Faculty of Finance and Accounting, University of Economics, Prague, Czech Republic; Alfred WAGENHOFER, University of Graz, Austria.

Advisory Board

Ladislav MEJZLÍK (Chairman), University of Economics, Prague, Czech Republic; Jill COLLIS, Brunel University, United Kingdom; Jiří FÁREK, Technical University, Czech Republic; Inga HARDECK, European University Viadrina, Germany; Robin JARVIS, Brunel University, United Kingdom; Tanja KIRN, University of Liechtenstein; Maja KLUN, University of Ljubljana, Slovenia; Jaroslav KNÁPEK, Czech Technical University in Prague, Czech Republic; Miloslav KRÁL, University of Economics, Prague, Czech Republic; Petr MUSÍLEK, University of Economics, Prague, Czech Republic; Libuše MÜLLEROVÁ, University of Economics, Prague, Czech Republic; Martin POTŮČEK, Charles University, Czech Republic; Katarína STAROŇOVÁ, Comenius University, Slovakia; Miloš TUMPACH, The University of Economics in Bratislava, Slovakia; Petr ZAHRADNÍK, European Economic and Social Committee, Brussels, Belgium.

Technical Editor

Eliška KOŠŤÁKOVÁ

Language Editor

Ondřej HANÁK

Contact Address

European Financial and Accounting Journal
University of Economics, Prague
W. Churchill Sq. 4, 130 67 Prague 3, Czech Republic

E-mail:efaj@vse.czTel.:+420 224 095 179
Internet:www.efaj.euFax:+420 224 095 109

European Financial and Accounting Journal is included in the government list of peer-reviewed journals published in the Czech Republic. The journal has been published by the University of Economics, Prague with institutional support to long-term conceptual development of research supported by the Ministry of Education, Youth and Sports of the Czech Republic.

Published by University of Economics, Prague
Publishing house Oeconomica in 2017
Registration MK ČR E 17941

ISSN 1802-2197

© University of Economics, Prague, Publishing house Oeconomica – 2017

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