Economics at your fingertips  

European Financial and Accounting Journal

2008 - 2018

Current editor(s): doc. Ing. David Procházka, Ph.D.

From University of Economics, Prague
Contact information at EDIRC.

Bibliographic data for series maintained by Frantisek Sokolovsky ().

Access Statistics for this journal.
Track citations for all items by RSS feed
Is something missing from the series or not right? See the RePEc data check for the archive and series.

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. 05-24 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. 05-20 Downloads
Milan Fičura and Jiří Witzany
Should REIT Investors be Concerned about Changing Economic Conditions? pp. 21-36 Downloads
Martin Červený
Socially Responsible Investments in Financial Statements of Polish Public Companies pp. 37-54 Downloads
Marzena Remlein
Accounting Students’ and Employers’ Perceptions on Employability Skills in the SEE Country pp. 55-72 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. 05-30 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. 45-58 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. 05-18 Downloads
Jan Tecl
FDI and Macroeconomic Stability: The Turkish Case pp. 19-40 Downloads
İlyas Şıklar 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. 05-18 Downloads
Hana Zídková and Jana Tepperová
Administrative Costs of Environmental Taxes in the Czech Republic pp. 19-30 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. 47-66 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. 05-16 Downloads
František Obešlo
The Impact of Corporate Income Tax on R&D of Multinational Entities: An Impact Analysis of Separate Taxation and CCCTB pp. 17-32 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. 117-128 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. 145-156 Downloads
Milan Fičura
Measuring the M&A Value of Control and Synergy in Central and Eastern European Transition Economies with the Case of Avast -AVG Acquisition pp. 157-170 Downloads
David Moreira and Karel Janda
Practical Guideline for the Restructuring of Enterprises Involving Consulting Services (on the Example of Ukrainian Industrial Enterprises) pp. 171-190 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. 05-16 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. 05-18 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

Volume 2016, issue 4, 2016

Modernisation of Public Sector Financial Reporting Systems in Europe - Challenges and Milestones pp. 05-16 Downloads
Michal Svoboda
Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot) pp. 17-38 Downloads
Filip Hrůza and Petr Valouch
ICT in Auditing: Impact of Audit Quality Norms on Interpersonal Interactions pp. 39-64 Downloads
Slobodan Kacanski

Volume 2016, issue 3, 2016

Relationship between Liquidity and Profitability: Empirical Study from the Czech Republic pp. 7-24 Downloads
Jan Svitlík and Lukáš Poutník
Does High Growth Create Value for Shareholders? Evidence from S&P500 Firms pp. 25-38 Downloads
Levent Ataünal, Ali Osman Gürbüz and Asli Aybars
Empirical Safety Thresholds for Liquidity and Indebtedness Ratios on the Polish Capital Market pp. 39-52 Downloads
Jacek Welc
Construction Industry and Payment Discipline in the Czech Republic pp. 53-68 Downloads
Lucie Kureková and Pavlína Hejduková
Do Czech Companies Disclose Revenue in Accordance with IFRS Requirements? pp. 69-84 Downloads
Kateřina Knorová
Disclosure of Joint Ventures and Associates in Financial Statement under IFRS pp. 85-94 Downloads
Petra Ašenbrenerová
Application of Malmquist Indices in Valuation Process of Adult Day Surgery System in Slovakia pp. 95-105 Downloads
Beata Gavurova and Samuel Korony
Local Revenue Mobilization in Romania pp. 107-124 Downloads
Octavian Moldovan
Structural Distress Index: Structural Break Analysis of the Czech and Polish Stock Markets pp. 125-137 Downloads
Michael Princ
The Czech Crown Money Market as the Source for Pricing Customer Cash Products pp. 139-154 Downloads
Dusan Staniek
Commercial Insurance as a Tool of Consumer Protection in the Czech Republic pp. 155-168 Downloads
Eva Ducháčková
Short-term Fiscal Sustainability of V4 Countries pp. 169-182 Downloads
Marianna Sávai

Volume 2016, issue 2, 2016

The IFRS 8 Segment Reporting Disclosure: Evidence on the Czech Listed Companies pp. 5-20 Downloads
Nattarinee Kopecká
Quality of Information Disclosed in Annual Reports of Listed Companies in the Czech Republic pp. 21-36 Downloads
David Čevela
Quality of Disclosed Information with Emphasis on Goodwill Impairment pp. 37-52 Downloads
Markéta Boučková
The Effects of R&D Intensity and Tax Incentives on Firms Growth of PIGS Countries pp. 53-68 Downloads
Markéta Šeligová
The Economic Paradigms Need to Be Updated pp. 69-76 Downloads
Jaroslav Daňhel, Eva Ducháčková and Jarmila Radová

Volume 2016, issue 1, 2016

The Performance Indicators for The State Health-related Expenditures: Lessons from OECD pp. 05-22 Downloads
Jakub Haas and Eva Gajdošová
Explanation of the Donor Decision-making Process in the Czech Republic through a Combination of Influences of Individual Motives pp. 23-38 Downloads
Marie Hladká and Vladimír Hyánek
Rethinking Credit Risk under the Malinvestment Concept: The Case of Germany, Spain and Italy pp. 39-64 Downloads
Aykut Ekinci
Usability of Methodology from the USA for Measuring Effect of Corporate Tax on Organizational Form in the Czech Republic pp. 65-75 Downloads
Petr Svoboda
Page updated 2019-06-24