2013
DOI: 10.33844/ijol.2013.60437
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Do Listed Companies in Pse Meet Ifrs Disclosure Requirements

Abstract: Strong international integration and globalization affects the contemporary world´s economy which has influence in development of movement of capital, financial markets and decision making of each business entity. Because of increased force to comparability between companies, the idea of one single-setting globally accepted financial reporting standards was started in 1973 in London by International Accounting Standards Committee (IASC) as a standards setter of International Accounting Standards (IAS). In the … Show more

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Cited by 4 publications
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“…The results of the studies conducted in the Czech environment in general agree that companies are compliant with the mandatory disclosure requirements. However, they tend to neglect the voluntary disclosures and mostly do not go beyond the minimum requirements (Červený, 2017;Dvořák, 2017;Knorová, 2016;Kopecká, 2016;Miková a Valášková, 2013).…”
Section: Introductionmentioning
confidence: 99%
“…The results of the studies conducted in the Czech environment in general agree that companies are compliant with the mandatory disclosure requirements. However, they tend to neglect the voluntary disclosures and mostly do not go beyond the minimum requirements (Červený, 2017;Dvořák, 2017;Knorová, 2016;Kopecká, 2016;Miková a Valášková, 2013).…”
Section: Introductionmentioning
confidence: 99%