Details about David Procházka

Access statistics for papers by David Procházka.

Last updated 2025-01-07. Update your information in the RePEc Author Service.

Short-id: ppr303

Working Papers

2019

1. The Determinants of Disclosures about Intangible Assets by Listed Czech Companies
   Proceedings of International Academic Conferences, International Institute of Social and Economic Sciences

Journal Articles

2023

1. IFRS adoption and value relevance of accounting information in the V4 region
   Economic Research-Ekonomska Istraživanja, 2023, 36, (1), 2102049
2. Value relevance of accounting information in an emerging market: the case of IFRS adoption by non-financial listed firms in Saudi Arabia
   Journal of Accounting in Emerging Economies, 2023, 14, (1), 220-246

2021

3. Elasticity of Substitution in the Manufacturing Sector in the Czech Republic
   Politická ekonomie, 2021, 2021, (4), 435-456
4. Jsou pravidla finanční fair play spravedlivá a udržitelná? Případ anglické Premier League
   (Are the Financial Fair Play Regulations Fair and Sustainable? Case of English Premier League)
   Politická ekonomie, 2021, 2021, (1), 73-98
5. The Effect of Financial Leverage on Operating Performance: Evidence from the Czech Republic
   Prague Economic Papers, 2021, 2021, (4), 381-401

2017

6. Specifics of IFRS Adoption by Central and Eastern European Countries: Evidence from Research
   Scientific Annals of Economics and Business, 2017, 64, (1), 59-81
7. The Unintended Consequences of Accounting Harmonization in a Transition Country: A Case Study of Management Accounting of Private Czech Companies
   Contemporary Economics, 2017, 11, (4)

2016

8. Ekonomické teorie účetnictví: přehled moderních přístupů a jejich reflexe při tvorbě účetních standardů
   (Economic Theories of Accounting: The Review of Modern Approaches and their Relevance for Standard-Setting)
   Politická ekonomie, 2016, 2016, (4), 451-467
9. Forced Adoption of IFRS by Czech Non-Listed Companies: An Assessment of Benefits and Costs
   (Vynucené přijetí ifrs českými nekótovanými podniky: hodnocení přínosů a nákladů)
   Acta Oeconomica Pragensia, 2016, 2016, (2), 46-62
10. SNÍŽENÍ HODNOTY AKTIV – KONKRÉTNÍ PROJEV APLIKACE ZÁSADY OPATRNOSTI V ÚČETNÍCH VÝKAZECH // IMPAIRMENT OF ASSETS - THE CONCRETE MANIFESTATION OF THE PRINCIPLE OF PRUDENCE APPLICATION IN THE FINANCIAL STATEMENTS
    Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, 2008, 11, (2)
11. Прийняття Міжнародних стандартів фінансової звітності (IFRS) у Чеській Республіці та їх вплив на побудову фінансового та управлінського обліку // Adoption of IFRS in the Czech Republic and Its Influence on the Architecture of Financial and Management Accounting
    Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу // Problems of Theory and Methodology of Accounting, Control and Analysis, 2009, 14, (2)

2015

12. Implementace mezinárodních standardů účetního výkaznictví v České republice a její vliv na zdanění podniků
    (The Adoption of International Financial Reporting Standards in the Czech Republic and Its Impact on Corporate Taxation)
    Politická ekonomie, 2015, 2015, (7), 811-832
13. Lobbying on the IASB Standards: An analysis of the Lobbyists’ Behaviour over Period 2006–2014
    Copernican Journal of Finance & Accounting, 2015, 4, (2), 129-143 View citations (1)

2014

14. The IFRS as Tax Base: Potential Impact on a Small Open Economy
    European Financial and Accounting Journal, 2014, 2014, (4), 59-75 View citations (5)

2012

15. Financial Conditions and Transparency of the Czech Professional Football Clubs
    Prague Economic Papers, 2012, 2012, (4), 504-521 View citations (3)

2011

16. The Role of Fair Value Measurement in the Recent Financial Crunch
    Prague Economic Papers, 2011, 2011, (1), 71-88 View citations (4)
17. The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption
    European Financial and Accounting Journal, 2011, 2011, (4), 85-100 View citations (6)

2009

18. The Hicks' Concept of Income and Its Relevancy for Accounting Purposes
    European Financial and Accounting Journal, 2009, 2009, (1), 37-60 View citations (1)

2006

19. Theory of measurement and its inference to accounting
    (Teorie měření a její konsekvence v účetnictví)
    Acta Oeconomica Pragensia, 2006, 2006, (1), 193-209

Edited books

2024

1. Financial Markets and Corporate Reporting under Geopolitical Risks
   Springer Proceedings in Business and Economics, Springer

2022

2. Regulation of Finance and Accounting
   Springer Proceedings in Business and Economics, Springer

2021

3. Digitalization in Finance and Accounting
   Springer Proceedings in Business and Economics, Springer View citations (1)

2019

4. Global Versus Local Perspectives on Finance and Accounting
   Springer Proceedings in Business and Economics, Springer View citations (2)

2018

5. The Impact of Globalization on International Finance and Accounting
   Springer Proceedings in Business and Economics, Springer View citations (7)

2017

6. New Trends in Finance and Accounting
   Springer Proceedings in Business and Economics, Springer View citations (5)

Chapters

2024

1. Measurement of Non-controlling Interests and Goodwill Impairment: Evidence from the German Market
   Springer

2019

2. Is Bitcoin a Currency or an Investment? An IFRS View
   Springer

2018

3. Financial Performance of Czech Subsidiaries of the EU-Listed Companies
   Springer

2017

4. Forced IFRS Adoption: Direction of the “EU-15 Parents—CEE Subsidiaries” Links
   Springer

Editor

1. European Financial and Accounting Journal
   Prague University of Economics and Business