Detail práce

Measurement of Mutual Harmonisation of National Accounting Standards - the Case of Selected European Countries

Autor: Mgr. Mária Mišuráková
Rok: 2015 - letní
Vedoucí: Ing. Monika Hollmannová
Konzultant:
Typ práce: Diplomová
Finance, finanční trhy a bankovnictví
Jazyk: Anglicky
Stránky: 75
Ocenění:
Odkaz: https://is.cuni.cz/webapps/zzp/detail/151750/
Abstrakt: This thesis uses data obtained from 335 annual reports of actual companies from ten European countries
to quantify the level of material accounting harmony among them. It employs various specifications of
the T index and by comparing their outcomes attempts to fi nd the best possible combination of
properties desirable for this purpose. The three main problems addressed in this work are; estimating the
scope of material harmonisation over time by comparing our results to the previous research, assessing
the current extent of material harmony among studied countries, and comparing the situation of Czech
and Slovak companies with respect to the rest of the sample.

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