03387ntm a22005297i 4500 000693924 CZ-PrVSE 20220918113118.0 m d cr n|||||||||| 220918s2022 xr fsbm 000 0 eng d NEZPRACOVANÝ IMPORT ABA006 cze ABA006 ABA006 rda Dolgikh, Tatiana ISIS:97570 dis Comparability of financial statements in large emerging economies after adoption of IFRS : the case of Russia and Brazil eng Comparability of financial statements in large emerging economies after adoption of IFRS : the case of Russia and Brazil Tatiana Dolgikh 2022 ?? stran : digital, PDF soubor Vedoucí práce: David Procházka Disertační práce (Ph.D.)—Vysoká škola ekonomická v Praze. Fakulta financí a účetnictví, 2022 Obsahuje bibliografii Textový (vysokoškolská kvalifikační práce) Rok obhajoby 2022 The thesis examines whether the application of International Financial Reporting Standards (IFRS) by large emerging economies such as Russia and Brazil has contributed to an increase in the comparability of financial statements, both within and outside the given national economy. The data for emerging countries examined in the study were matched against a developed economy (namely Canada) as a benchmark and example that emerging economies attempts to match. The first chapter presents background information on the development of the Russian and Brazilian accounting systems, describes their current status and compares local accounting standards of Russia and Brazil with IFRS standards. The second chapter contains a literature review of previous studies dedicated to IFRS adoption and the level of financial statement comparability. The third chapter explains the research design based on two major approaches on how to measure the level of comparability of financial statements. The fourth chapter presents and discusses the results of an empirical analysis utilizing a sample of 21 companies listed on stock exchange markets of all three countries. Způsob přístupu: Internet účetnictví a finanční řízení podniku [obor disert. práce] disertace fd132024 czenas dissertations eczenas IFRS Comparability Financial statements Emerging economies Developed economies Procházka, David, 1979 říjen 10.- xx0081344 ths Mejzlík, Ladislav, 1961- mzk2007377759 opn Vysoká škola ekonomická v Praze. Fakulta financí a účetnictví kn20010709398 dgg https://insis.vse.cz/zp/81112/podrobnosti VŠKP v InSIS https://insis.vse.cz/zp/81112 Hlavní práce https://insis.vse.cz/zp/81112/posudek/vedouci Hodnocení vedoucího https://insis.vse.cz/zp/81112/posudek/oponent/76046 Oponentura https://insis.vse.cz/zp/81112/posudek/oponent/76047 Oponentura https://insis.vse.cz/zp/81112/podrobnosti dc:identifier NEPOSILAT VSKP vse81112 220916 81112