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European Financial and Accounting Journal

2008 - 2019

Current editor(s): Efaj Journal

From University of Economics, Prague
Contact information at EDIRC.

Bibliographic data for series maintained by Stanislav Vojir ().

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Volume 2019, issue 3, 2019

Exchange Rate Modeling under Unconventional Monetary Policy on a European Panel Sample pp. 05-24 Downloads
Gábor Dávid Kiss and Mercédesz Mészáros
Time Evolution of Hurst Exponent: Czech Wholesale Electricity Market Study pp. 25-44 Downloads
Juraj Čurpek
Intellectual capital disclosure of Hungarian and Czech Listed firms pp. 43-59 Downloads
Edit Lippai-Makra, Zsolt Rádóczi and Zsuzsanna Ilona Kovács
Compliance with IAS 2 in consolidated financial statements of PSE listed companies pp. 61-78 Downloads
Kateřina Polachová

Volume 2019, issue 2, 2019

Compliance with Disclosure Requirements under IFRS 3 of Companies Trading at Prague Stock Exchange pp. 5-26 Downloads
Taisia Nistorenco
Panel Cointegration and Granger Causality Approach to Foreign Direct Investment and Economic Growth in Some Selected Emerging Economies pp. 27-42 Downloads
Aderemi Timothy Ayomitunde, Olayemi Henry Omotayo, Adejumo Akintoye Victor and Yusuff Fatai Abolore
The SER Spread Under the ECB Quantitative Easing pp. 43-70 Downloads
Jakub Jakl
Forecasting Cross-Section of Stock Returns with Realised Moments pp. 71-84 Downloads
Milan Fičura

Volume 2019, issue 1, 2019

The Impact of Regulatory Measures on the Development of Household Indebtedness pp. 5-23 Downloads
Jiří Rajl
The Interpretation of "in Context" Verbal Probability Expressions Used in International Financial Reporting Standards - Evidence from Poland pp. 25-45 Downloads
Jerzy Gierusz, Katarzyna Kolesnik and Sylwia Silska Gembka
Can the Czech Road Tax be considered a Tax on Externalities? pp. 47-63 Downloads
Petr David
The Impact of Specific Reverse Charge on Waste and Scrap on Tax Revenues in the Czech Republic pp. 65-83 Downloads
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 Downloads
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 Downloads
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 Downloads
Petra Budská
A Review of the European Union Countries on Cross-border Mergers and Acquisitions Market pp. 59-71 Downloads
Hoang Long Pham and Petr Marek

Volume 2018, issue 3, 2018

Use of Adapted Particle Filters in SVJD Models pp. 5-20 Downloads
Milan Ficura and Jiří Witzany
Should REIT Investors be Concerned about Changing Economic Conditions? pp. 21-35 Downloads
Martin Červený
Socially Responsible Investments in Financial Statements of Polish Public Companies pp. 37-53 Downloads
Marzena Remlein
Accounting Students' and Employers' Perceptions on Employability Skills in the SEE Country pp. 55-71 Downloads
Atanasko Atanasovski, Marina Trpeska and Zorica Bozinovska Lazarevska
Compliance with IAS7 by Issuers of Listed Securities in the Czech Republic pp. 73-89 Downloads
Lucie Brabcová

Volume 2018, issue 2, 2018

Analysis of the Individual Travel Insurance in the Czech Republic pp. 5-30 Downloads
Zdeněk Rybák
The Quality of Disclosure under IAS 38 in Financial Statements of Entities Listed on PSE pp. 31-44 Downloads
Michal Novák
Labour Taxation and its Effect on Employment Growth: Latest Estimations with Focus on the Czech Republic pp. 45-57 Downloads
Lucie Kábelová and Ondřej Bayer
Home vs. Cross-Border Takeovers: Is There Any Difference in Investor Perception? pp. 59-84 Downloads
Adnan Atm

Volume 2018, issue 1, 2018

Measurement of Labour Taxation pp. 5-18 Downloads
Jan Tecl
FDI and Macroeconomic Stability: The Turkish Case pp. 19-40 Downloads
İlyas Şiklar and Merve Kocaman
Cross-Section of Asset Returns: Emerging Markets and Market Integration pp. 41-60 Downloads
Tamara Ajrapetova
Accounting in Cloud pp. 61-76 Downloads
Jana Singerová

Volume 2017, issue 4, 2017

How Effective is the Registration of Sales? pp. 5-18 Downloads
Hana Zídková and Jana Tepperová
Administrative Costs of Environmental Taxes in the Czech Republic pp. 19-29 Downloads
Lenka Hyklová
International Tax Planning: Current State of Knowledge pp. 31-46 Downloads
Vít Jedlička
Influence of Catastrophe Risk on Insurance and Reinsurance Markets pp. 47-65 Downloads
Hana Bártová
Financial and Other Indicators for Measurement of the Regional Disparities in Slovakia in 2005 - 2015 pp. 67-82 Downloads
Peter Pisár and Martin Varga
The Effect of Preceding Sequences on Stock Returns pp. 83-96 Downloads
Andrey Kudryavtsev

Volume 2017, issue 3, 2017

Export and Import Functions (Empirical Analysis on the Example of the Czech Republic) pp. 5-15 Downloads
František Obešlo
The Impact of Corporate Income Tax on R&D of Multinational Entities: An Impact Analysis of Separate Taxation and CCCTB pp. 17-31 Downloads
Hulya Celebi and Sabina Hodžić
Is there a Conflict between Principles-based Standard Setting and Structured Electronic Reporting with XBRL? pp. 33-52 Downloads
Dirk Beerbaum, Maciej Piechocki and Christoph Weber
Fulfillment of IFRS 2 Disclosure Requirements by Companies Listed on the Prague Stock Exchange pp. 53-64 Downloads
Martin Červený
Asset Classification, Subsequent Measurement and Impairment Testing for Carbon Emission Trading pp. 65-86 Downloads
Tharatee Mookdee and Sheila Bellamy
Own Funds Under Solvency Regime pp. 87-102 Downloads
Pavel Wünsch
The Impact of Different Determination of Intangible Fixed Assets in Accordance with CAS and IPSAS on Financial Statements pp. 103-116 Downloads
Martin Dvořák and Lukáš Poutník
How Do Czech Companies Report Fair Value Measurement Under IFRS 13? pp. 117-127 Downloads
Jan Dvořák
Importance of Managerial Accounting from High Growth Online Company Valuation Perspective pp. 129-144 Downloads
Jan Pekař
Forecasting Stock Market Realized Variance with Echo State Neural Networks pp. 145-155 Downloads
Milan Ficura
Measuring the M&A Value of Control and Synergy in Central and Eastern European Transition Economies with the Case of Avast - AVG Acquisition pp. 157-169 Downloads
David Moreira and Karel Janda
Practical Guideline for the Restructuring of Enterprises Involving Consulting Services (on the Example of Ukrainian Industrial Enterprises) pp. 171-189 Downloads
Anatoliy Kovalyov and Olha Vynokurova
Transparency in Portuguese Local Government: A Study of its Determinants pp. 191-202 Downloads
Nuno Ribeiro, Sónia Nogueira and Ivone Freitas

Volume 2017, issue 2, 2017

The Breadth of Success and Failure Factors with PPPs Implementation pp. 5-16 Downloads
Ncedo Cameron Xhala, Juraj Nemec and Kahilu Kajimo-Shakantu
Professional Competences of Controllers: The Case of Poland pp. 17-40 Downloads
Bohumil Král, Grzegorz Mikołajewicz, Jarosław Nowicki and Libuše Šoljaková
Labor Taxes and Decision about FDI in the EU pp. 41-54 Downloads
Jan Tecl
Who Said Accounting Was Boring? Let´s Play Cards. The DAC Project pp. 55-72 Downloads
Néstor Lázaro-Gutiérrez, Irene Barainca-Vicinay and Ana Bilbao-Goyoaga
Does the Auditor Have a Direct Influence on the Financial Statement Quality? pp. 73-90 Downloads
Tatiana Dolgikh
EBITDA vs. Cash Flows in Bankruptcy Prediction on the Polish Capital Market pp. 91-103 Downloads
Welc Jacek

Volume 2017, issue 1, 2017

Personal Bankruptcy in the Czech Republic: Age and Gender of the Debtors and Structure of the Creditors pp. 5-18 Downloads
Jan Hospodka, Ondřej Buben, Monika Randáková and Jiřina Bokšová
A Simple Open Economy Model: A Non-Linear Dynamic Approach pp. 19-34 Downloads
Jan Kodera and Tran Van Quang
Compliance Costs of Transfer Pricing in Case of SMEs: Czech Case pp. 35-50 Downloads
Veronika Solilová, Danuše Nerudová, Hana Bohušová and Patrik Svoboda
Factors Affecting Effective Corporate Income Tax Rate of the Czech and Russian "Blue Chips" in 2012 - 2015 pp. 51-69 Downloads
Marina Purina
Page updated 2020-08-09