Financial Statements of Companies in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F29142890%3A_____%2F15%3A%230000171" target="_blank" >RIV/29142890:_____/15:#0000171 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Financial Statements of Companies in the Czech Republic
Original language description
Obligation of each accounting entity that is registered in the Commercial register is to publish the financial statements in the Collection of documents after approval by the general assembly. This publication requirement is based on the regulations of the European Union and it aims to inform third parties about the financial position and performance of each accounting entity. Unlike other EU countries, the Czech companies often do not respect the obligation to publish financial statements in practice.The partial aim of ongoing research, which deals with this paper, is to verify the compliance with obligation to publish financial statements for the years 2011, 2012 and 2013. The research was focused on companies operating in the automotive industry inthe Czech Republic. Whereas the data were gathered during first six months of the year 2015, financial statements could not be examined for the year 2014, because companies have the obligation to publish these financial statements till t
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
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
430-436
Publisher name
Elsevier
Place of publication
Netherland
Event location
Slowakia
Event date
Jan 1, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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