Basic characteristics of Czech business entities in the context of national and international accounting

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26867184%3A_____%2F17%3AN0000027" target="_blank" >RIV/26867184:_____/17:N0000027 - isvavai.cz</a>

Result on the web

<a href="http://dx.doi.org/10.14254/2071-8330.2017/10-3/9" target="_blank" >http://dx.doi.org/10.14254/2071-8330.2017/10-3/9</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.14254/2071-8330.2017/10-3/9" target="_blank" >10.14254/2071-8330.2017/10-3/9</a>

Result language

angličtina

Original language name

Basic characteristics of Czech business entities in the context of national and international accounting

Original language description

The paper deals to analyze the selected accounting aspects of the micro, small and medium-sized enterprises in the Czech Republic in the context of accounting harmonization. The aim of this paper is to identify and evaluate whether there are dependencies between accounting indicators in the context of domestic and international environment by using selected methods of correlation analysis as well as the methods of analysis, synthesis and comparison are used. The paper follows the research implemented at Moravian College Olomouc in the field of small and medium-sized enterprises (Sikorová et al., 2009-13 and 2016) and the authors´ own research. The evaluation of companies showed that a higher number and growth of enterprises is in enterprises with international activities. The number of companies which increasingly cooperate with foreign business entities is growing in connection with the reasons for processing financial statements according to the international form of accounting harmonization.

Czech name

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Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

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OECD FORD branch

50202 - Applied Economics, Econometrics

Project

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Continuities

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Publication year

2017

Confidentiality

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

Name of the periodical

Journal of International Studies

ISSN

20718330

e-ISSN

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Volume of the periodical

1

Issue of the periodical within the volume

1

Country of publishing house

US - UNITED STATES

Number of pages

13

Pages from-to

120-133

UT code for WoS article

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EID of the result in the Scopus database

2-s2.0-85034849454