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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Twenty Years of Financial and Bank Reforms in the Czech Republic - Bird View pp. 4-7: Bohumil Král
Can Capital Ratios be the Centre of Banking Regulation - A Case Study pp. 8-34: Milena Marinova
How to Implement an Accurate and Effective Costing System in Manufacturing Organizations pp. 35-49: Boris Popesko
International and European in the Accounting System of Romania pp. 50-65: Anca Gabriela Turtureanu and Cornelia Elena Tureac
Theory and Practice of Business Process Management pp. 66-83: David Tuček

Watch Out for Post-crisis Regulatory Euphoria pp. 4-5: Petr Dvořák
Historical Costs versus Fair Value Measurement in Financial Accounting pp. 6-18: Dana Dvořáková
Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards pp. 19-39: Jana Skálová and Tomáš Podškubka
Fair Value Accounting and Measurement through FASB's Developments pp. 40-63: Carmen Bonaci, Jiří Strouhal and Dumitru Matis
Treasury Flows Overview pp. 64-76: Cornelia Elena Tureac and Anca Gabriela Turtureanu
Knowledge Services as a Basis of Enterprise Growth pp. 77-86: Zuzana Tučková

Science - Sense of Life pp. 4-6: Petr Marek
Sustainability of Microfinance Institutions in Financial Crisis pp. 7-33: Lenka Dokulilová, Karel Janda and Pavel Zetek
An Analysis of the Dependence of the Spanish Fisheries Industry on the Financial Instrument for Fisheries Guidance pp. 34-64: José Antonio Vidal Hernandez-Mora, Marcos Antón Renart and Maria del Rocio Moreno Enguix
Detection of Possible Tax-Evasive Transfer Pricing in Multinational Enterprises pp. 65-78: Jaroslav Brada and Tomas Buus
A Benefit of New Costing Methods for the Strategic Management pp. 79-89: Bohuslava Knapová

New Year Means New Challenge pp. 4: Petr Marek
Have IFRS Positive Impact on the Regulatory Accounting Systems in Continental European Countries? pp. 5-24: Marcela Žárová and Ladislav Mejzlík
Role of Budgeting in Modern Corporate Governance (Empirical Study in the Czech Republic) pp. 25-36: Jana Fibírová and Libuše Šoljaková
The Hicks' Concept of Income and Its Relevancy for Accounting Purposes pp. 37-60: David Procházka
Unexpected Recovery Risk and LGD Discount Rate Determination pp. 61-84: Jiří Witzany

Financial Crisis, Fall and Financial Theory pp. 4-5: Petr Marek
Institutional Arrangement of Financial Markets Supervision: The Case of the Czech Republic pp. 6-21: Petr Musílek
Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania pp. 22-44: Jonas Mackevičius, Jiří Strouhal and Svetlana Zverovich
Performance of Quoted and Non-quoted Companies in the Europe pp. 45-69: Tomas Buus
Empirical Study of Specific Value Added Tax Problems in Selected European Union Member States pp. 70-91: Danuše Nerudová and Petr David
Policy Issues and Consequences of Environmental Tax Reform Implementation in the Czech Republic pp. 92-106: Petr Šauer, Ondřej Vojáček, Jaroslav Klusák and Alena Hadrabová

Perspectives on Performance Management pp. 4-5: Bohumil Král and Jaroslav Wagner
Requirements for Performance Management Systems: A Delineation of the Comprehensive Set of Criteria pp. 6-22: Bartłomiej Nita
Measuring Performance - Conceptual Framework Questions pp. 23-43: Jaroslav Wagner
Trends and Developments in the European Financial Sector pp. 44-61: El Thalassinos
Measuring the Effectiveness and Innovative Capability: Case Lahti University Consortium pp. 62-78: Sanna Pekkola and Juhani Ukko
On the Necessity of Using Average Cost as a Base for Transfer Price pp. 79-94: Tomas Buus and Jaroslav Brada