Presentation of Financial Statements of Companies Located in the Czech Republic

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F29142890%3A_____%2F15%3A%230000176" target="_blank" >RIV/29142890:_____/15:#0000176 - isvavai.cz</a>
Alternative codes found
RIV/29142890:_____/15:00014382
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Presentation of Financial Statements of Companies Located 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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Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Financial Management of Firms and Financial Institutions
ISBN
978-80-248-3865-6
ISSN
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e-ISSN
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Number of pages
7
Pages from-to
92-98
Publisher name
VŠB-Technical University, Ostrava
Place of publication
Czech Republic
Event location
Czech Republic, Ostrava
Event date
Jan 1, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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