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ETR Development and Analysis: Case from the Czech Republic
Cross-sectional analysis Effective corporate tax rate Statutory corporate tax rate the Czech Republic Time-series analysis
2016/1/27
The paper investigates the effective corporate tax rate (ETR) in the Czech Republic from 2003 to 2013 from the point of both time-series and cross-sectional analysis. We exploit the access to Bureau v...
Measuring the Effectiveness and Innovative Capability: Case Lahti University Consortium
Effectiveness Innovative capability Public sector
2016/1/26
The aim of this study is to create a measurement system for evaluating the effectiveness and innovative capability of the Lahti University Consortium. The Lahti University Consortium is a network univ...
Consolidation of accounts of public groups: the case of Portuguese public universities
accounting CA-Education accounts Public-Group
2010/10/18
The consolidation of financial information is an important aspect to be taken into
consideration by financial directors and politicians in the decision making process.
Furthermore than a precious ma...
Institutional Arrangement of Financial Markets Supervision: The Case of the Czech Republic
Financial markets Financial conglomerates Financial supervision Integration of supervision
2010/10/20
The paper deals with institutional arrangement of financial supervision in the Czech Republic. Financial markets are composed of partial financial segments specialized in individual types of financial...
Measuring the Effectiveness and Innovative Capability: Case Lahti University Consortium
Effectiveness Innovative capability Public sector
2010/10/20
The aim of this study is to create a measurement system for evaluating the effectiveness and innovative capability of the Lahti University Consortium. The Lahti University Consortium is a network univ...
Expectations on Mean-Reverting Profitability: Case of Valuation Multiples
Profitability Expectations Mean-reversion Valuation Multiples
2010/10/20
Despite the fact that corporate profits are mean-reverting (according to Fama by 38% a year) and even despite knowledge about this phenomenon is available for more than half a century, investors seem ...
Exchanges’ Trading Systems in Connection with Direct Market Access – CE3’s Case Study
Exchange Stock Market Broker Trading System Direct Market Access Financial Information Exchange Protocol CE3 Czech Republic Hungary Poland
2010/10/20
Direct market access orders have been growing more rapidly than other ways of accessions (other accessions are supposed to be e.g. by care, worked, manual orders) to the markets recently. This work fo...
A Case Study of Earnings Management Practices
Accounts manipulation Creative accounting Big bath Income smoothing Earnings management Accounting choices
2010/10/20
The accounting policies of listed and unlisted companies alike have become the focus of much research over the past few years. Numerous studies have attempted to clarify the frequent relationship betw...