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 2017, issue 4, 2017

How Effective is the Registration of Sales? pp. 5-18

Hana Zídková and Jana Tepperová

Administrative Costs of Environmental Taxes in the Czech Republic pp. 19-29

Lenka Hyklová

International Tax Planning: Current State of Knowledge pp. 31-46

Vít Jedlička

Influence of Catastrophe Risk on Insurance and Reinsurance Markets pp. 47-65

Hana Bártová

Financial and Other Indicators for Measurement of the Regional Disparities in Slovakia in 2005 - 2015 pp. 67-82

Peter Pisár and Martin Varga

The Effect of Preceding Sequences on Stock Returns pp. 83-96

Andrey Kudryavtsev

Volume 2017, issue 3, 2017

Export and Import Functions (Empirical Analysis on the Example of the Czech Republic) pp. 5-15

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

Hulya Celebi and Sabina Hodžić

Is there a Conflict between Principles-based Standard Setting and Structured Electronic Reporting with XBRL? pp. 33-52

Dirk Beerbaum, Maciej Piechocki and Christoph Weber

Fulfillment of IFRS 2 Disclosure Requirements by Companies Listed on the Prague Stock Exchange pp. 53-64

Martin Červený

Asset Classification, Subsequent Measurement and Impairment Testing for Carbon Emission Trading pp. 65-86

Tharatee Mookdee and Sheila Bellamy

Own Funds Under Solvency Regime pp. 87-102

Pavel Wünsch

The Impact of Different Determination of Intangible Fixed Assets in Accordance with CAS and IPSAS on Financial Statements pp. 103-116

Martin Dvořák and Lukáš Poutník

How Do Czech Companies Report Fair Value Measurement Under IFRS 13? pp. 117-127

Jan Dvořák

Importance of Managerial Accounting from High Growth Online Company Valuation Perspective pp. 129-144

Jan Pekař

Forecasting Stock Market Realized Variance with Echo State Neural Networks pp. 145-155

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

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

Anatoliy Kovalyov and Olha Vynokurova

Transparency in Portuguese Local Government: A Study of its Determinants pp. 191-202

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

Ncedo Cameron Xhala, Juraj Nemec and Kahilu Kajimo-Shakantu

Professional Competences of Controllers: The Case of Poland pp. 17-40

Bohumil Král, Grzegorz Mikołajewicz, Jarosław Nowicki and Libuše Šoljaková

Labor Taxes and Decision about FDI in the EU pp. 41-54

Jan Tecl

Who Said Accounting Was Boring? Let´s Play Cards. The DAC Project pp. 55-72

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

Tatiana Dolgikh

EBITDA vs. Cash Flows in Bankruptcy Prediction on the Polish Capital Market pp. 91-103

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

Jan Hospodka, Ondřej Buben, Monika Randáková and Jiřina Bokšová

A Simple Open Economy Model: A Non-Linear Dynamic Approach pp. 19-34

Jan Kodera and Tran Van Quang

Compliance Costs of Transfer Pricing in Case of SMEs: Czech Case pp. 35-50

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

Marina Purina

Volume 2016, issue 4, 2016

Modernisation of Public Sector Financial Reporting Systems in Europe - Challenges and Milestones pp. 5-16

Michal Svoboda

Public Sector Accounting Policy Reform in the Czech Republic: Experience from Local Governments (pilot) pp. 17-37

Filip Hrůza and Petr Valouch

ICT in Auditing: Impact of Audit Quality Norms on Interpersonal Interactions pp. 39-64

Slobodan Kacanski

Volume 2016, issue 3, 2016

Relationship between Liquidity and Profitability: Empirical Study from the Czech Republic pp. 7-24

Jan Svitlík and Lukáš Poutník

Does High Growth Create Value for Shareholders? Evidence from S&P500 Firms pp. 25-38

Levent Ataünal, Ali Osman Gürbüz and Asli Aybars

Empirical Safety Thresholds for Liquidity and Indebtedness Ratios on the Polish Capital Market pp. 39-52

Jacek Welc

Construction Industry and Payment Discipline in the Czech Republic pp. 53-68

Lucie Kureková and Pavlína Hejduková

Do Czech Companies Disclose Revenue in Accordance with IFRS Requirements? pp. 69-84

Kateřina Knorová

Disclosure of Joint Ventures and Associates in Financial Statement under IFRS pp. 85-94

Petra Ašenbrenerová

Application of Malmquist Indices in Valuation Process of Adult Day Surgery System in Slovakia pp. 95-105

Beata Gavurova and Samuel Korony

Local Revenue Mobilization in Romania pp. 107-124

Octavian Moldovan

Structural Distress Index: Structural Break Analysis of the Czech and Polish Stock Markets pp. 125-137

Michael Princ

The Czech Crown Money Market as the Source for Pricing Customer Cash Products pp. 139-154

Dusan Staniek

Commercial Insurance as a Tool of Consumer Protection in the Czech Republic pp. 155-168

Eva Ducháčková

Short-term Fiscal Sustainability of V4 Countries pp. 169-182

Marianna Sávai

Volume 2016, issue 2, 2016

The IFRS 8 Segment Reporting Disclosure: Evidence on the Czech Listed Companies pp. 5-20

Nattarinee Kopecká

Quality of Information Disclosed in Annual Reports of Listed Companies in the Czech Republic pp. 21-36

David Čevela

Quality of Disclosed Information with Emphasis on Goodwill Impairment pp. 37-52

Markéta Boučková

The Effects of R&D Intensity and Tax Incentives on Firms Growth of PIGS Countries pp. 53-67

Markéta Šeligová

The Economic Paradigms Need to Be Updated pp. 69-76

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. 5-22

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. 23-37

Marie Hladká and Vladimír Hyánek

Rethinking Credit Risk under the Malinvestment Concept: The Case of Germany, Spain and Italy pp. 39-63

Aykut Ekinci

Usability of Methodology from the USA for Measuring Effect of Corporate Tax on Organizational Form in the Czech Republic pp. 65-75

Petr Svoboda