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Impact of IFRS on Deferred Taxes Methodology in the Czech Republic and comparison with IFRS for SMEs
Deferred tax IAS 12 IFRS for SMEs IFRS implementation
2016/1/27
Investigating impact of IFRS on the accounting regulatory system in the Czech Republic, there should be highlighted that IFRS were introduced into the regulatory system gradually as a separate regulat...
Corporate Performance: Does Ownership Matter? A Comparison of Foreign- and Domestic-Owned Firms in Greece and Portugal
Manufacturing industry quantile regression multinational corporations profitability
2010/11/5
The paper investigates whether multinational corporations (MNCs) operating in
Portugal and Greece perform differently than domestic firms. Departures from normality
of firms’ profitability motivated...
A BEHAVIORAL COMPARISON OF FINANCIAL RATIOS FOR DIFFERENT SIZE PRIVATELY-HELD RETAIL AND SERVICE BUSINESSES
small business ratios retail service financial analysis entrepreneurship
2009/11/30
An analysis was conducted to evaluate the cross-sectional variations of financial
ratios among different size private companies. The study examines four ratio
categories for the retail and servic...