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Financial statements in the financial decision making

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14560%2F16%3A00088177" target="_blank" >RIV/00216224:14560/16:00088177 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Financial statements in the financial decision making

  • Original language description

    The paper is devoted to the comparison of financial statements according to International accounting standards and Czech accounting legislation and impact assessment of identified differences on the decisions of investors and owners of corporations. The first objective is to identify accounting methods and practices that lead to differences in reporting of financial position and performance of corporations, analyze their causes and examine their impact on the statements. The second objective is to assess the impact of these differences using methods of financial analysis on data specific company. For this purpose is created parallel system of ratio indicators. Calculations of indicators and their development in time make it possible to assess the significance of these differences and the degree of influence on the decisions of users of financial statements.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AH - Economics

  • OECD FORD branch

Result continuities

  • Project

    <a href="/en/project/GAP403%2F11%2F0447" target="_blank" >GAP403/11/0447: Analysis of tax and accounting procedures in mergers</a><br>

  • Continuities

    P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)<br>I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2016

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    Proceedings of the 13th International scientific conference: European Financial Systems 2016

  • ISBN

    9788021083080

  • ISSN

  • e-ISSN

  • Number of pages

    8

  • Pages from-to

    678-685

  • Publisher name

    Masaryk University

  • Place of publication

    Brno

  • Event location

    Brno

  • Event date

    Jun 27, 2016

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article

    000385692200090