Basic characteristics of Czech business entities in the context of national and international accounting
Bibliographic Data
| ID | 13023463 |
|---|---|
| Authors | Lucie Meixnerová (0000-0003-2649-5526, Moravská Vysoká Skola Olomouc, corresponding author), Eva Sikorová (Moravská Vysoká Skola Olomouc) |
| Year | 2017 |
| Volume | 10 |
| Issue | 3 |
| Pages | 120-133 |
| Publication date | 2017-10-01 |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | JOURNAL OF INTERNATIONAL STUDIES (JOURNAL) |
| Journal identifiers | ISSN: 2071-8330 • E-ISSN: 2306-3483 |
| Publisher | Centre of Sociological Research, NGO (PUBLISHER) |
| DOI | 10.14254/2071-8330.2017/10-3/9 |
| OpenAlex | W2782061767 |
| Language | EN |
| References cited | 1 |
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 (Sikorov 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
Business · Context (archaeology · Czech · Geography · Linguistics · Accounting Theory and Financial Reporting · Auditing, Earnings Management, Governance · Taxation and Legal Issues · Accounting
| Highly cited | No |
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