European Financial and Accounting Journal

2008 - 2024

Current editor(s): Efaj Journal

From Prague University of Economics and Business
Contact information at EDIRC.
Bibliographic data for series maintained by Stanislav Vojir ().

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Volume 2024, issue 1, 2024

Cointegration Analysis of US M2 and Gold Price Over the Last Half Century pp. 1-19

Richard Synek

The Impact of Hedge Accounting on a Firm Market Value pp. 21-37

Lenka Čiperová

Exit Taxation in Relation to Cross-Border Mergers pp. 39-62

Sára Budínská and Jana Skálová

Volume 2023, issue 1, 2023

Taxation of Financial Institutions in the Czech Republic pp. 1-23

Veronika Síbrtová

The Volatility of Green and Non-green Sovereign Bonds on the Emerging EU Markets pp. 25-44

Mercédesz Mészáros, Máté Csiki and Gábor Dávid Kiss

Volume 2022, issue 3, 2022

Do Damodaran's Multiples Value a Company Accurately? Evidence from Germany pp. 5-21

Martin Husák

Comparison of the European Union Member States in the Field of Social Insurance in the Period 2007-2019 pp. 23-47

Jarmila Rybová and Iveta Sekničková

Case-Mix Accounting System Design in Social and Health Care Sector - The Mechanisms of Hybridization pp. 49-69

Henri Teittinen and Janina Männikkö

Volume 2022, issue 2, 2022

What Firm-Specific and Macroeconomic Determinants of Financial Structure Affect Transport and Storage Companies from Selected European Countries? pp. 5-32

Petra Růčková and Nicole Škuláňová

Determinants of the Gender Pay Gap in the Czech Republic and Selected European Countries pp. 33-47

Savina Finardi

New VAT Rules for E-commerce: What Will They Bring to Public Budgets? pp. 49-68

Kristýna Kebrtová and Hana Zídková

Volume 2022, issue 1, 2022

IFRS Adoption and the Financial Statements Comparability: The Case of Russia and Canada pp. 7-24

Tatiana Dolgikh

Calculation of the Lost Profit in Business Damage Cases pp. 25-44

Barbora Nohýnková

Comparison of Selected Elements and Processes within the Activity of European SAIs pp. 45-66

Jan Buček

Volume 2021, issue 2, 2021

Human Freedom and Effective Corporate Income Tax Rates of CEE Listed Companies pp. 05-28

Marina Purina

Real Convergence in the European Union. Bridging the Gap between the New and Old Member States pp. 29-50

Ana-Maria Holobiuc

Alternative Views on the Link between Risk Aversion and Diminishing Marginal Utility of Wealth pp. 51-72

Vojtěch Menzl

Volume 2021, issue 1, 2021

Relevance versus Reliability Trade-off in Financial Reporting among Companies Listed at Visegrad Group Stock Exchanges pp. 7-24

Libor Závodný

Knowledge of Basic Accounting Issues of SBA Students and their View on the Qualification Level of Professional Accountants pp. 25-44

Markéta Šeligová and Ivana Koštuříková

The Impact of FX Exposure on the Firm's Stock Market Return pp. 45-70

Mariia Bondarenko and Karel Brůna

The Use of Borrower-based Measures within Macroprudential Policy: Evidence from the European Economic Area pp. 71-91

Lukáš Fiala and Petr Teply

Volume 2020, issue 2, 2020

The Role of Ecb Speeches in Nowcasting German Gdp pp. 05-20

Necmettin Alpay Koçak

Advance Pricing Arrangements as a Tax Strategy Tool for Related Entities pp. 31-44

Karolina Kuropka

Income Convergence in the European Union: National and Regional Dimensions pp. 45-65

Ana-Maria Holobiuc

Volume 2020, issue 1, 2020

Rates of CO2 registration taxes levied on passenger cars in the EU - can they cause distortion? pp. 07-32

Petr David

Jurisdictions with lowest effective tax rates in the post-BEPS landscape - CbCR evidence and implications pp. 33-52

Petr Procházka

The Management Accounting Practices in Healthcare: The Case of Czech Public Hospitals pp. 53-66

Josef Krupička

Globalization and Economic Growth: Evidence from European Countries pp. 67-82

Aderemi Timothy Ayomitunde, Ogunleye Akin George, Lucas B. Ojo and Johnson Okoh

Volume 2019, issue 3, 2019

Exchange Rate Modeling under Unconventional Monetary Policy on a European Panel Sample pp. 05-24

Gábor Dávid Kiss and Mercédesz Mészáros

Time Evolution of Hurst Exponent: Czech Wholesale Electricity Market Study pp. 25-44

Juraj Čurpek

Intellectual capital disclosure of Hungarian and Czech Listed firms pp. 43-59

Edit Lippai-Makra, Zsolt Rádóczi and Zsuzsanna Ilona Kovács

Compliance with IAS 2 in consolidated financial statements of PSE listed companies pp. 61-78

Kateřina Polachová

Volume 2019, issue 2, 2019

Compliance with Disclosure Requirements under IFRS 3 of Companies Trading at Prague Stock Exchange pp. 5-26

Taisia Nistorenco

Panel Cointegration and Granger Causality Approach to Foreign Direct Investment and Economic Growth in Some Selected Emerging Economies pp. 27-42

Aderemi Timothy Ayomitunde, Olayemi Henry Omotayo, Adejumo Akintoye Victor and Yusuff Fatai Abolore

The SER Spread Under the ECB Quantitative Easing pp. 43-70

Jakub Jakl

Forecasting Cross-Section of Stock Returns with Realised Moments pp. 71-84

Milan Fičura

Volume 2019, issue 1, 2019

The Impact of Regulatory Measures on the Development of Household Indebtedness pp. 5-23

Jiří Rajl

The Interpretation of "in Context" Verbal Probability Expressions Used in International Financial Reporting Standards - Evidence from Poland pp. 25-45

Jerzy Gierusz, Katarzyna Kolesnik and Sylwia Silska Gembka

Can the Czech Road Tax be considered a Tax on Externalities? pp. 47-63

Petr David

The Impact of Specific Reverse Charge on Waste and Scrap on Tax Revenues in the Czech Republic pp. 65-83

Eliška Čejková and Hana Zídková

Volume 2018, issue 4, 2018

Basel III Leverage and Capital Ratio over the Economic Cycle in the Czech Republic and its Comparison with the CEE Region pp. 5-23

Karel Janda and Oleg Kravtsov

Earnings Discontinuity as the Proxy for Earnings Management: Empirical Study from the UK, Germany and the Czech Republic pp. 25-40

Jan Svitlík and Marcela Zárybnická Žárová

The Effect of the Media Reporting of Terrorist Attacks on the Czech Travel Insurance Market between 2011-2016 pp. 41-58

Petra Budská

A Review of the European Union Countries on Cross-border Mergers and Acquisitions Market pp. 59-71

Hoang Long Pham and Petr Marek

Volume 2018, issue 3, 2018

Use of Adapted Particle Filters in SVJD Models pp. 5-20

Milan Ficura and Jiří Witzany

Should REIT Investors be Concerned about Changing Economic Conditions? pp. 21-35

Martin Červený

Socially Responsible Investments in Financial Statements of Polish Public Companies pp. 37-53

Marzena Remlein

Accounting Students' and Employers' Perceptions on Employability Skills in the SEE Country pp. 55-71

Atanasko Atanasovski, Marina Trpeska and Zorica Bozinovska Lazarevska

Compliance with IAS7 by Issuers of Listed Securities in the Czech Republic pp. 73-89

Lucie Brabcová

Volume 2018, issue 2, 2018

Analysis of the Individual Travel Insurance in the Czech Republic pp. 5-30

Zdeněk Rybák

The Quality of Disclosure under IAS 38 in Financial Statements of Entities Listed on PSE pp. 31-44

Michal Novák

Labour Taxation and its Effect on Employment Growth: Latest Estimations with Focus on the Czech Republic pp. 45-57

Lucie Kábelová and Ondřej Bayer

Home vs. Cross-Border Takeovers: Is There Any Difference in Investor Perception? pp. 59-84

Adnan Atm

Volume 2018, issue 1, 2018

Measurement of Labour Taxation pp. 5-18

Jan Tecl

FDI and Macroeconomic Stability: The Turkish Case pp. 19-40

İlyas Şıklar and Merve Kocaman

Cross-Section of Asset Returns: Emerging Markets and Market Integration pp. 41-60

Tamara Ajrapetova

Accounting in Cloud pp. 61-76

Jana Singerová