Financial Statements of Companies in the Czech Republic

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Financial Statements of Companies in the Czech Republic

Popis výsledku v původním jazyce

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

Název v anglickém jazyce

Financial Statements of Companies in the Czech Republic

Popis výsledku anglicky

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

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Procedia Economics and Finance

ISBN

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ISSN

2212-5671

e-ISSN

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Počet stran výsledku

7

Strana od-do

430-436

Název nakladatele

Elsevier

Místo vydání

Netherland

Místo konání akce

Slowakia

Datum konání akce

1. 1. 2015

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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