Intragroup Transactions and their Disclosure - a Case of Czech Developer Enterprises
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F21%3APU142012" target="_blank" >RIV/00216305:26510/21:PU142012 - isvavai.cz</a>
Výsledek na webu
<a href="https://www.ekf.vsb.cz/export/sites/ekf/frpfi/.content/galerie-souboru/2021/Sbornik_komplet_final.pdf" target="_blank" >https://www.ekf.vsb.cz/export/sites/ekf/frpfi/.content/galerie-souboru/2021/Sbornik_komplet_final.pdf</a>
DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
Intragroup Transactions and their Disclosure - a Case of Czech Developer Enterprises
Popis výsledku v původním jazyce
The current business enviroment is generally characterised by the growing power and importance of multinational corporations, or holdings as such. This obviously entails a series of related questions and problems - including thouse relating to taxes. This area also poses challenges for research. The aim of this article is, on the basis of publicly accessible documents, to dertmine what types of transactions with related parties are carried out by entities engaged in development activity. The research made is based on a qualitative research based on the content analysis of the relevant documents. This article as such focuses on a partial set of problems, being the evaluation of the availability of publicly accessible information for the identification of transactions and also for the performance of research relating to the types of transactions carried out by development companies (namely members of the Asociace developerů, z.s. (Developers Association)). With regards to the first of these, it may be concluded that publicly accessible information in the Czech Republic is very far from the standard of that submitted to the financial authorities in terms of its scope and form. In the context of the latter we may conclude that key transactions include the provision of credit financial instruments, services and leases, which is undobtedly related to the specific position and role of developmnet companies within the holding.
Název v anglickém jazyce
Intragroup Transactions and their Disclosure - a Case of Czech Developer Enterprises
Popis výsledku anglicky
The current business enviroment is generally characterised by the growing power and importance of multinational corporations, or holdings as such. This obviously entails a series of related questions and problems - including thouse relating to taxes. This area also poses challenges for research. The aim of this article is, on the basis of publicly accessible documents, to dertmine what types of transactions with related parties are carried out by entities engaged in development activity. The research made is based on a qualitative research based on the content analysis of the relevant documents. This article as such focuses on a partial set of problems, being the evaluation of the availability of publicly accessible information for the identification of transactions and also for the performance of research relating to the types of transactions carried out by development companies (namely members of the Asociace developerů, z.s. (Developers Association)). With regards to the first of these, it may be concluded that publicly accessible information in the Czech Republic is very far from the standard of that submitted to the financial authorities in terms of its scope and form. In the context of the latter we may conclude that key transactions include the provision of credit financial instruments, services and leases, which is undobtedly related to the specific position and role of developmnet companies within the holding.
Klasifikace
Druh
D - Stať ve sborníku
CEP obor
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OECD FORD obor
50206 - Finance
Návaznosti výsledku
Projekt
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Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2021
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název statě ve sborníku
Financial Management of Firms and Financial Institutions
ISBN
978-80-248-4548-7
ISSN
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e-ISSN
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Počet stran výsledku
9
Strana od-do
72-80
Název nakladatele
VSB - Technical University of Ostrava
Místo vydání
Ostrava
Místo konání akce
Ostrava
Datum konání akce
6. 9. 2021
Typ akce podle státní příslušnosti
EUR - Evropská akce
Kód UT WoS článku
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