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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 ().

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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