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ETR Development and Analysis: Case from the Czech Republic
Cross-sectional analysis Effective corporate tax rate Statutory corporate tax rate the Czech Republic Time-series analysis
2016/1/27
The paper investigates the effective corporate tax rate (ETR) in the Czech Republic from 2003 to 2013 from the point of both time-series and cross-sectional analysis. We exploit the access to Bureau v...
Regulatory Impact Assessment in the Czech Republic
Czech Republic Government policy Regulation Regulatory impact assessment
2016/1/27
In 2007/2008, the Czech Republic has introduced governmental Regulatory Impact Assessment (RIA) to the central government level. This procedure has established formal rules binding to all legislative ...
Progression of Financial Reporting in Czech Republic and its Regulation
Development of Czech Accounting Implementation of IFRS into Czech Accounting Regulation
2016/1/26
The development of a national accounting framework presents unique issues. A strong accounting system needs sufficient time to evolve. The influence of IFRS and of existing tax objectives of Czech acc...
Role of Budgeting in Modern Corporate Governance (Empirical Study in the Czech Republic)
Budgeting Corporate Governance Management Tools
2016/1/26
The differing opinions of both experts and managers on the application of budgets in the dynamic changing business environment were inspiration for the empirical study that is oriented on the importan...
Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania [full text
Czech GAAP European Union Financial reporting International Financial Reporting Standards Lithuanian Business Accounting Standards (LBAS)
2016/1/26
The European Union (EU) Regulation 1606/2002 requires all listed companies of the member states to prepare consolidated financial statements based on the International Financial Reporting Standards (I...
Accounting Interpretation of Cross-border Mergers in the Czech Republic Based on Czech Accounting Standards
Cross-border Mergers Czech Republic Decisive Day Merger Project Opening Balance Sheet Valuation Report
2010/10/21
The paper deals with cross-border mergers that may be performed either out of or into the Czech Republic and focuses on the accounting and tax aspects of these transactions. Attention was also paid to...
Role of Budgeting in Modern Corporate Governance (Empirical Study in the Czech Republic)
Budgeting Corporate Governance Management Tools
2010/10/20
The differing opinions of both experts and managers on the application of budgets in the dynamic changing business environment were inspiration for the empirical study that is oriented on the importan...
Comparative Analysis of the National Accounting Standards of the Czech Republic and Lithuania
Financial Reporting European Union International Financial Reporting Standards Czech GAAP Lithuanian Business Accounting Standards (LBAS)
2010/10/20
The European Union (EU) Regulation 1606/2002 requires all listed companies of the member states to prepare consolidated financial statements based on the International Financial Reporting Standards (I...
Institutional Arrangement of Financial Markets Supervision: The Case of the Czech Republic
Financial markets Financial conglomerates Financial supervision Integration of supervision
2010/10/20
The paper deals with institutional arrangement of financial supervision in the Czech Republic. Financial markets are composed of partial financial segments specialized in individual types of financial...
International Education Standards and their Implementation in the Czech Republic
International Education Standards Chamber of Auditors Union of Accountants
2010/10/20
The aim of the paper is to describe, how International Education Standards prepossessed the changes of two Czech pre-qualification systems, and to evaluate them in the light of the quality enhancement...
Strategic Performance Measurement and Compensation Systems in the Czech Republic (Empirical Study)
Business Strategy Employees’ Compensation Performance Measurement Systems
2010/10/20
Despite of the increasing relevance of strategic performance measurement and management control and many research projects relating to these issues there is yet little evidence about the state-of-the-...
True and Fair View in the Czech Republic: IFRS or Czech GAAP?
Financial Reporting European Union IFRS Czech GAAP
2010/10/20
The globalization and the expansion of markets, as well as the general progress in the technologies available have brought new problems to the compilation of financial reports and to the ascertainment...
Illiquidity Discount in the Czech Republic: Comparison of Stock Prices at the Prague Stock Exchange and the Off-Exchange RMS
Lack of marketability discount Share-holder level discount Liquidity
2010/10/20
The Czech Republic – a transitional economy with an emerging market – suffers from a low level of efficiency and liquidity of capital markets together with a high level of information asymmetry i...
Analysis of Effective Tax Rates on Assets and Sources of Finance in the Czech Republic in Years 2000 – 2005
Tax Wedge Effective Tax Rate Required Pre-Tax Rate of Return
2010/10/20
The aim of this article has been to assess on the base of calculation of the tax wedges the degree to which taxation affects the incentive to undertake investment in the Czech Republic and make a comp...
Accounting Reform and Impact of EU Strategic Decision on Accounting Regulatory System in the Czech Republic
Accounting Act National Accounting Standards Interna tional Accounting Standards
2010/10/20
The paper concludes that emerging issues in the national accounting system have become changing rule based legislation towards principle based legislation, which is in compliance with the Directi...