03171ntm a22005297a 4500 000300998 CZ-PrVSE 20151008163155.0 m d cr n|||||||||| 151008s2015 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 Miková, Tereza ISIS:44930 dis Vliv IFRS na kvalitu účetního výkaznictví eng IFRS Influence on Financial Reporting Quality [elektronický zdroj] / Tereza Miková 2015 ?? s. : digital, PDF soubor Vedoucí práce: Marcela Žárová Disertační práce (Ph.D.)—Vysoká škola ekonomická v Praze. Fakulta financí a účetnictví, 2015 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2015 Dissertation interfaces two current accounting issues: International Financial Reporting Standards and financial reporting quality. Theoretical framework begins with historical development and contemporary position of IFRS. It is followed by financial accounting quality where overview of methods is used for assessment of accounting quality. The literature underpinning represents the final part of theoretical part. Dissertation examines publicly traded Czech companies on Prague stock exchange and together their financial statements are presented under Czech accounting standards and later on switched on International Financial Reporting Standards. Final sample consists of 15 companies (222 firm-year observations) during period 1993-2013. World accepted models were adjusted before its application to be more convenient for Czech environment. Research results show that there are only limited improvements in financial reporting quality in IFRS period, only some companies are models applicable and therefore law and professional environment play significant role within quantitative methods. Způsob přístupu: Internet účetnictví a finanční řízení podniku [obor disert. práce] disertace fd132024 czenas dissertations eczenas Financial Reporting Quality Modified Jones model Jones model Accounting Quality IFRS International Financial Reporting Standards Zárybnická Žárová, Marcela, 1959- ola2003198130 ths Mejzlík, Ladislav, 1961- mzk2007377759 opn Vysoká škola ekonomická v Praze. Fakulta financí a účetnictví kn20010709398 https://isis.vse.cz/zp/53659/podrobnosti VŠKP v InSIS https://isis.vse.cz/zp/53659 Hlavní práce https://isis.vse.cz/zp/53659/posudek/oponent/44030 Oponentura https://isis.vse.cz/zp/53659/posudek/oponent/44031 Oponentura https://isis.vse.cz/zp/53659/podrobnosti dc:identifier NEPOSILAT VSKP vse53659 151003 53659