Impact of Reporting of Deferred Tax on Sustainable Development of a Counry: Case of Czech Republic

Paseková, Marie; Müllerová, Libuše; Crhová, Zuzana; Svitáková, Bohumila

doi:10.9770/jssi.2018.7.4(13)

Cited by 3 publications

(3 citation statements)

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“…The internal factor which is directly connected with information asymmetry represents financial disclosure. Financial disclosure is considered as an important part of corporate governance (Ashbaugh et al, 2004;Byun et al, 2008;Pae, Choi, 2011, Paseková et al, 2018.…”

Section: Accounting Information and Corporate Disclosure Policymentioning

confidence: 99%

Internal factors influencing the cost of equity capital

Mokhova¹,

Zinecker²,

Meluzín³

2018

JESI

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In this paper we compile and evaluate the research available on internal factors influencing the cost of equity capital. The topic has been extensively studied for the past few decades; however, the information is spread and is not accumulated. We begin by reiterating the reasons why information asymmetry drives financial decisions. Next, we review recent literature that focuses on financial disclosure and accounting information, i.e. internal factors that are directly connected with information asymmetry. In the remainder of our review we discuss a recent debate on the impact of corporate governance and social factors. Aside from theoretical contribution, the comprehensive literature review of existing studies results in formulation of a strategy how to decrease to cost of equity capital by means of internal factors adjustments. We believe that highlighting the key points in the debate will be beneficial for both academicians and practitioners who will be able to form an independent view of the approaches how to take influence on the cost of equity capital.

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Section: Accounting Information and Corporate Disclosure Policymentioning

confidence: 99%

Internal factors influencing the cost of equity capital

Mokhova¹,

Zinecker²,

Meluzín³

2018

JESI

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“…Accounting information is used by various information users, whose decisions may influence various spheres: from performance of enterprises to proceeding the state policy. Its role increased recently under conditions of modern global and competitive market economy, and will be increasing in the future (Strichko, 2013;Paseková et al, 2018, Kunitsyna et al, 2018. Importance of accounting information usage highlights the need of appropriate formation of such information.…”

Section: Introductionmentioning

confidence: 99%

Evaluation of accounting regulation evolution in selected countries

Subačienė¹,

Alver²,

Bruna³

et al. 2018

JESI

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Accounting forms a significant part of information on any enterprise and plays the most important role in different levels of enterprise' management as well as in country's. Accounting information is used by various information users, whose decisions may influence various spheres: from performance of enterprises to proceeding the state policy. Its role increased recently under conditions of modern global and competitive market economy, and will be increasing in the future. Importance of accounting information usage highlights the need of appropriate formation of such information. And accounting regulation plays the main role in the process of formation and presentation of accounting information as it determines requirements for accounting methodology, information performed in the single set of financial statements or consolidated financial statements. The purpose of the research is to evaluate evolution of accounting regulation for the period 1990 -2017 and distinguish accounting regulation evolution phases and factors, which influenced development of the phases. Six countries, which are members of the European Unionthe Republic of Croatia, the Czech Republic, the Republic of

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“…The agency problem in corporate governance becomes a source of risks of managerial opportunism of managers, which can lead to losses, damage the reputation of the AIC organization and reduce its value. With regard to organizational and managerial innovation, the ideas and experience of Western companies in the organization of the controlling system can be useful (Paseková et al 2018, Ryabchenko et al 2017Svetlanská et al 2018, Mokhova et al 2018. The presence of an effective controlling system in an economic entity, one of the structural components of which is internal control, is considered a positive signal for partners and potential investors, which will best affect the growth of the company's capitalization and optimization of agency value.…”

Section: Introductionmentioning

confidence: 99%

Measurement of information in the subsystem of internal control of the controlling system of organizations of the agro-industrial complex

Бычкова

Makarova

Zhidkova

2018

JESI

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In accordance with the new management concept, based on some provisions of the system paradigm, the process subsystem of internal control of the controlling system of organizations of the agro-industrial complex is considered. The process system of internal control of agro-industrial complex organizations is primarily connected with the control of certain information systems that accumulate information on quantitative and qualitative indicators, taking into account the internal and external conditions of functioning of agroindustrial complex organizations, as well as management systems. The article describes the levels of information measurement in the process system of internal control: a syntactic level that does not express a semantic relation to the object; semantic level, which determines the semantic content of information; a pragmatic level that reflects the value, usefulness of using information. The research purpose was to formulate a conclusion that in the process system of internal control of the agro-industrial complex organizations, large amounts of information are needed to inform controlling information in order to obtain the opportunity to make effective decisions to eliminate deviations, thereby increasing the efficiency of business development of agro-industrial organizations.

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Impact of Reporting of Deferred Tax on Sustainable Development of a Counry: Case of Czech Republic

Cited by 3 publications

References 0 publications

Internal factors influencing the cost of equity capital

Internal factors influencing the cost of equity capital

Evaluation of accounting regulation evolution in selected countries

Measurement of information in the subsystem of internal control of the controlling system of organizations of the agro-industrial complex

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