J 2017

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

MEIXNEROVÁ, Lucie and Eva SIKOROVÁ

Basic information

Original name

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

Authors

MEIXNEROVÁ, Lucie and Eva SIKOROVÁ

Edition

Journal of International Studies, 2017, 2071-8330

Other information

Language

English

Type of outcome

Článek v odborném periodiku

Field of Study

50202 Applied Economics, Econometrics

Confidentiality degree

není předmětem státního či obchodního tajemství

Organization unit

Moravian Business College Olomouc

DOI

Keywords in English

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

Abstract

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.