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Impact of IFRS Adoption of Key Financial Ratios: Comparison of Selected European Countries

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F27266150%3A_____%2F12%3A%230000023" target="_blank" >RIV/27266150:_____/12:#0000023 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Impact of IFRS Adoption of Key Financial Ratios: Comparison of Selected European Countries

  • Original language description

    This paper analyses the impact of new IFRS reporting rules on financial ratios in comparison with local accounting standards in selected European countries. The article is based on comparison of relevant studies characterising the subject. The selectionof the countries is as follows: Turkey, Finland, Hungary, Poland, Sweden, Norway and the Czech Republic. We ave learned that studies have by en large different research focus and the impact of IFRS on ratios is not homogeneous which is understandable dueto different countries background. The second goal of this study was to provide a wider foundation to our comparative study dealing with impact on rtaios in the Czech Republic (Jindrichovska and Kubickova, 2012 and a sequel: Jindrichovska, Kubickova, Prsala, 2012). The Czech research study came to a conclusion, that translation of Czech statements (CAS) to IFRS did not cause any significant changes in the value of financial indicators, nowever one needs to be cautious with generalizatio

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AE - Management, administration and clerical work

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    N - Vyzkumna aktivita podporovana z neverejnych zdroju

Others

  • Publication year

    2012

  • Confidentiality

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

Data specific for result type

  • Article name in the collection

    BUSINESS EXCELLENCE CHALLANGES DURING THE ECONOMIC CRISIS

  • ISBN

    978-80-86175-79-9

  • ISSN

  • e-ISSN

  • Number of pages

    7

  • Pages from-to

    266-272

  • Publisher name

    Academy of Economic Studies Bucharest

  • Place of publication

    Bucharest

  • Event location

    Brasov

  • Event date

    Jan 1, 2012

  • Type of event by nationality

    WRD - Celosvětová akce

  • UT code for WoS article