J 2017

Basic characteristics of Czech business entities in the context of national and international accounting

MEIXNEROVÁ, Lucie a Eva SIKOROVÁ

Základní údaje

Originální název

Basic characteristics of Czech business entities in the context of national and international accounting

Autoři

MEIXNEROVÁ, Lucie a Eva SIKOROVÁ

Vydání

Journal of International Studies, 2017, 2071-8330

Další údaje

Jazyk

angličtina

Typ výsledku

Článek v odborném periodiku

Obor

50202 Applied Economics, Econometrics

Utajení

není předmětem státního či obchodního tajemství

Organizační jednotka

Moravská vysoká škola Olomouc

DOI

http://dx.doi.org/10.14254/2071-8330.2017/10-3/9

Klíčová slova anglicky

business entity;Czech legislation;international accounting standarts,international accounting standarts;accounting harmonization
Změněno: 30. 4. 2021 09:04, Ing. Michaela Nováková

Anotace

V originále

The paper deals to analyze the selected accounting aspects of the micro, small and medium-sized enterprises in the Czech Republic in the context of accounting harmonization. The aim of this paper is to identify and evaluate whether there are dependencies between accounting indicators in the context of domestic and international environment by using selected methods of correlation analysis as well as the methods of analysis, synthesis and comparison are used. The paper follows the research implemented at Moravian College Olomouc in the field of small and medium-sized enterprises (Sikorová et al., 2009-13 and 2016) and the authors´ own research. The evaluation of companies showed that a higher number and growth of enterprises is in enterprises with international activities. The number of companies which increasingly cooperate with foreign business entities is growing in connection with the reasons for processing financial statements according to the international form of accounting harmonization.
Zobrazeno: 31. 10. 2024 18:28