This book provides an overview of earnings quality (EQ) in the context of financial reporting
and offers suggestions for defining and measuring it. Although EQ has received increasing …

Paper analyses the present situation in application of Activity-Based Costing method in
hospital management. Primary objective of the paper is to analyze the worldwide use of this …

The adoption of IFRS is supported in many countries inside and outside the European Union
because it may improve the quality and comparability of financial reporting. Although the …

Abstract The use of Fair Value in financial reporting has developed a current debate about
the impact of an FVA-based reporting system on EQ. FVA leads to more current accounting …

The research objective of this paper is to compare the current approaches in reporting of
gross written premium in selected Central and Eastern European countries. Under current …

Analysing the development of" sustainable energy" incentives in the Czech Republic over
the last five years and drawing on experience from other countries, the study discovers that …

Small-and-Medium Sized Enterprises represent the most important group within national
economies. Paper deals with the auditing issues in these companies from the Czech …

Since 2007, the chronic financial crisis has become a standard part of the economic
development, merely by changing its shape constantly. Beginning as a crisis caused by the …

This paper deals with topic of measuring company's performance using different concepts,
tools and indicators. It defines the requirements on a concept or an indicator to reflect the …

The current financial crisis makes us all remember both previous economic crisis that have
marked our history and large bankruptcies, that were intensely debated through trade …