Descriptive Analysis and Spatial Projection of Performance among the Small and Middle Enterprises in the Olomouc Region in the Czech Republic in the Context of Accounting and Tax Legislation

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26867184%3A_____%2F15%3A%230000234" target="_blank" >RIV/26867184:_____/15:#0000234 - isvavai.cz</a>

Result on the web

<a href="http://www.sciencedirect.com/science/article/pii/S2212567115016640" target="_blank" >http://www.sciencedirect.com/science/article/pii/S2212567115016640</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.1016/S2212-5671(15)01664-0" target="_blank" >10.1016/S2212-5671(15)01664-0</a>

Result language

angličtina

Original language name

Descriptive Analysis and Spatial Projection of Performance among the Small and Middle Enterprises in the Olomouc Region in the Czech Republic in the Context of Accounting and Tax Legislation

Original language description

The subject of the article is also determination of key issues related to accounting and tax legislation, including the monitoring of financial indicators, for example return on equity (ROE) and return on assets (ROA), indicators of cash flow (CF). Financial analysis is an essential resource accounting, as a basis for calculating the indicators, which provide a complete picture of the economic situation of the company. The quality of accounting (financial) statements of the company depends on the quality of financial indicators and their predictive ability. It is therefore important for the company and the financial analysis that is part of the financial statements. In this context are also explored areas: performance-production (power and influence ofaccounting legislation), organizational and sectoral level (NACE) and the production (number of employees), building on existing theory and practice in relation to accounting and tax legislation in terms of the Czech Republic and its cha

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

AH - Economics

OECD FORD branch

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Project

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Continuities

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Publication year

2015

Confidentiality

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

Article name in the collection

Procedia Economics and Finance

ISBN

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ISSN

2212-5671

e-ISSN

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Number of pages

7

Pages from-to

528-534

Publisher name

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Place of publication

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Event location

Neuvedeno

Event date

Jan 1, 2015

Type of event by nationality

WRD - Celosvětová akce

UT code for WoS article

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