Jana Skálová
Biographic Data
| ID | 5970402 |
|---|---|
| NAME | Jana Skálová |
| GIVEN NAMES | Jana |
| FAMILY NAME | Skálová |
| SIGNATURE | SKÁLOVÁ J |
| AFFILIATIONS | Prague University of Economics and Business |
| ORCID | 0000-0003-2029-4002 |
| VERIFIED | Yes |
| TOTAL WORKS | 3 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 3 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2018 |
| LATEST PUBLICATION YEAR | 2022 |
| H-INDEX | 0 |
Role of State in Railway Construction and Operation from 1830s to 1920s in Interaction with Development of Economic Thought in Czech Lands
The topic of this study is historical analysis of the construction of the Czech railway network and the role of the state in its development in comparison with economic thought of the time. The aim of this study is to present relations between the development of theoretical economic foundations and the actual railway construction in the Czech lands from the middle of the 19th to the beginning of the 20th century. During this time, the railway net…
Reporting of Prior Period Errors and Changes in Accounting Policies by Czech Companies
The paper investigates the extent and reasons for restatements of financial statements by Czech firms. In 2013, Czech accounting regulation was amended to remove inappropriate accounting treatment for prior period errors and changes in accounting policies. A sample of 3,407 financial statements for the period 2013-2017 also includes a significant amendment to accounting standards in 2016. The combination of both amendments creates a quasi-natural…
The Impact of the Company's Size on the Transaction Multiple
This article focuses on the issue of company's size with connection to its valuation multiples. The phenomenon of company's size effect is described in theory and empirically tested. The knowledge of dependence on transaction multiples on company's size is essential for valuation and decision about acquisition or disinvestment. The article follows on the JeĹ ĂĄbek's and Ä ihĂĄk's article (2008). The aim of the article is to empirically verify the…
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The Impact of the Company's Size on the Transaction Multiple
This article focuses on the issue of company's size with connection to its valuation multiples. The phenomenon of company's size effect is described in theory and empirically tested. The knowledge of dependence on transaction multiples on company's size is essential for valuation and decision about acquisition or disinvestment. The article follows on the JeĹ ĂĄbek's and Ä ihĂĄk's article (2008). The aim of the article is to empirically verify the…
Reporting of Prior Period Errors and Changes in Accounting Policies by Czech Companies
The paper investigates the extent and reasons for restatements of financial statements by Czech firms. In 2013, Czech accounting regulation was amended to remove inappropriate accounting treatment for prior period errors and changes in accounting policies. A sample of 3,407 financial statements for the period 2013-2017 also includes a significant amendment to accounting standards in 2016. The combination of both amendments creates a quasi-natural…
Role of State in Railway Construction and Operation from 1830s to 1920s in Interaction with Development of Economic Thought in Czech Lands
The topic of this study is historical analysis of the construction of the Czech railway network and the role of the state in its development in comparison with economic thought of the time. The aim of this study is to present relations between the development of theoretical economic foundations and the actual railway construction in the Czech lands from the middle of the 19th to the beginning of the 20th century. During this time, the railway net…
Economics (3 works) · Accounting (2 works) · Accounting (2 works) · Business (2 works) · Computer Science (2 works) · Czech (2 works) · Financial Reporting and Valuation Research (2 works) · Accounting information system (1 work) · Accounting standard (1 work) · Actuarial science (1 work)