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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What has the Bologna Declaration Brought us? pp. 4-6: Petr Dvořák
New Aspects in European Accounting Regulation of Micro-entities pp. 7-9: Marcela Žárová
Household Indebtedness and Economic Growth (Empirical Analysis) pp. 10-32: Vratislav Izák
Changes in Accounting Solutions for Transformations of Business Companies and Cooperatives since the Beginning of 2012 pp. 33-62: Hana Vomáčková
Regulatory Impact Assessment in the Czech Republic pp. 63-78: Leos Vitek

How (not) to Improve the Quality of Universities pp. 4-6: Petr Dvořák
Hedge Funds and their (Non)regulation pp. 7-23: Petr Musílek
Strategic Management Accounting Development during Last 30 Years pp. 24-35: Libuše Šoljaková
Term Structure Modelling by Using Nelson-Siegel Model pp. 36-55: Hana Hladíková and Jarmila Radová
Different Perspectives on Business Performance and Impact on Performance System Design pp. 56-81: Zbyněk Halíř

The Research Plan: Time for the Evaluation pp. 4-5: Petr Marek
Survival Analysis in LGD Modeling pp. 6-27: Jiří Witzany, Michal Rychnovský and Pavel Charamza
What is Self-Influential Economic Theory? pp. 28-40: Tomas Buus
Liquidity Risk - Measurement and Control pp. 41-61: Naďa Blahová
The Macroeconomic Effects of Information Asymmetry in the Capital Markets pp. 62-73: Robert G. Kuklik

Short Thought over Tax Issues pp. 4-6: Jana Skálová
Comparing American and European Regulation of Over-the- Counter Derivative Securities pp. 7-19: Karel Janda and Gordon Rausser
Exposure at Default Modeling with Default Intensities pp. 20-48: Jiří Witzany
Sharing Cost of Shared Services Centre pp. 49-59: Tomas Buus
Fiscal Instruments of a Support of the Families with Children and their Changes in Developed Countries pp. 60-84: Leos Vitek
The Theoretical Relationships among Foreign Direct Investments, Migration and IFRS Adoption pp. 85-100: David Procházka and Cristina Procházková Ilinitchi

Risk and Its Concept: Scientific and Artistic pp. 4-6: Petr Marek
Harmonization of Requirements for Professional Competence of Managerial Accountants and Controllers pp. 7-20: Bohumil Král and Libuše Šoljaková
Measurement Bases for Acquisitions and Mergers in Financial Accounting and in Commercial Law pp. 21-37: Hana Vomáčková
Accounting System and Financial Performance Measurements pp. 38-65: Zbyněk Halíř
Evaluating the Quality of Rewards Systems pp. 66-91: Petr Petera
Measurement Issues of Financial Placement and Technical Provisions of Czech Insurance Companies pp. 92-102: Jiřina Bokšová
Economic Value Added and Its Benefit for Owners and Managers of the Czech Company pp. 103-110: Bohuslava Knapová
Current Issues of Automobile Insurance pp. 111-122: Eva Ducháčková

Unlimited Possibilities for Fiscal Transparency Improvement pp. 4-7: Lucie Sedmihardská
Fiscal Consolidation and the New Flat Rate Individual Income Tax in Hungary pp. 8-27: Mihály Higye
M&E and Budget Program Performance Measurement in Ukraine: Current State and Needs for Improvement pp. 28-47: Sergii Slukhai
Labour Taxation and Personnel Expenditure in the Romanian Public Sector pp. 48-71: Maria - Andrada Georgescu and Dana Murgescu
Municipal Bond Boom in Hungary: Focusing on the Analysis of Local Financial Management pp. 72-92: Gábor Kovács

20 years of the Faculty of Finance and Accounting at the University of Economics, Prague pp. 4-6: Petr Dvořák
Material Flow Cost Accounting in Czech Environment pp. 7-18: Dana Kovanicová
Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs pp. 19-38: Marcela Žárová
Comparative Analysis of Czech Accounting with International Regulation from SMEs Perspective pp. 39-59: Jiří Strouhal, Marie Paseková and Libuše Müllerová
Fair Value Measurement in Financial Reporting pp. 60-75: Dana Dvořáková
Portfolio Theory and Electricity Forward Markets pp. 76-103: Michal Michalovský and Igor Paholok

What to Expect from Basel III? pp. 4-6: Petr Dvořák
Theoretical Economics Faces a Serious Challenge pp. 7-14: Jaroslav Daňhel, Eva Ducháčková and Jarmila Radová
Monetary Policy Implementation and Liquidity Management of the Czech Banking System pp. 15-41: Karel Brůna
How Related are Interbank and Lending Interest Rates? Evidence on Selected European Union Countries pp. 42-55: Tomas Heryan and Daniel Stavarek
Can Profit-shifting be Resolved by Penalization? pp. 56-74: Tomas Buus and Jaroslav Brada
Structural Determinants of the Total Loans Volume in the Czech Republic pp. 75-83: Iveta Palečková (Řepková)
ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms pp. 84-112: Mohamed Arouri, Aldo Lévy and Duc Khuong Nguyen
Timeliness of Financial Reporting in Emerging Capital Markets: Evidence from Turkey pp. 113-133: Asli Gunduzay Türel

225th Anniversary of the U. S. Dollar or about Czech Way Leading to Its Name pp. 4-6: Petr Marek
Accounting for Cross-border Mergers and Its Problems pp. 7-24: Hana Vomáčková
The Role of Accounting Information in Financial Performance Measurements from External User's Viewpoint pp. 25-52: Zbyněk Halíř
Usefulness of K-means Method in Detection Corporate Crisis pp. 53-70: Joanna Dyczkowska
Accounting Standards for the Public and Non-profit Organization in the USA pp. 71-81: Jana Ištvánfyová and Ladislav Mejzlík

Short Thought about One Calendar pp. 4-5: Petr Marek
Impact of IAS 12 on Deferred Taxes Regulation in the Czech Republic pp. 6-27: Marcela Žárová
VAT and Tax Credits: A Way to Eliminate Tax-Evasive Use of Transfer Prices? pp. 28-50: Tomas Buus and Jaroslav Brada
Behavioral Consequences of Optimal Tax Structure - Empirical Analysis pp. 51-63: Stanislav Klazar
Progression of Financial Reporting in Czech Republic and its Regulation pp. 64-77: Jana Ištvánfyová, Ladislav Mejzlík and Jiří Pelák