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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

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

  • OECD FORD obor

    50206 - Finance

Návaznosti výsledku

  • Projekt

  • 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

  • e-ISSN

  • 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